2025-11-13T10:45:57-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2024-01-01 810506868 PRICKLY PEAR LAND TRUST PRIC 4064420490 PO BOX 892 HELENA MT 596240892 MARY HOLLOW EXECUTIVE DIRECTOR 4064420490 2025-11-13 1 1 SAM BRUNSON CPA P01696998 4067281800 2025-11-13 2024 2025-03-06 01:10:19Z MARY HOLLOW PO BOX 892 HELENA MT 596240892 8996607 0 X WWW.PRICKLYPEARLT.ORG X 1996 MT TO INSPIRE CONNECTIONS TO THE LANDSCAPES, WATER, WILDLIFE, RECREATION AND AGRICULTURAL HERITAGE OF WEST-CENTRAL MONTANA THROUGH CONSERVATION, NOW AND FOR FUTURE GENERATIONS. 13 13 15 419 0 0 3757710 8418510 40040 172330 170982 167202 88212 133901 4056944 8891943 0 25134 0 0 1041304 1002372 0 0 206939 929639 5333427 1970943 6360933 2086001 2531010 12416295 15370271 2474050 2758480 9942245 12611791 TO INSPIRE CONNECTIONS TO THE LANDSCAPES, WATER, WILDLIFE, RECREATION AND AGRICULTURAL HERITAGE OF WEST-CENTRAL MONTANA THROUGH CONSERVATION, NOW AND FOR FUTURE GENERATIONS. 0 0 5469389 25134 73013 CONSERVATION LAND AND EASEMENT ACQUISITION, ECOLOGICAL RESTORATION, & MONITORING:PPLT ACQUIRES CONSERVATION EASEMENTS OR FEE LAND TO PERMANENTLY PROTECT CONSERVATION AND/OR RECREATIONAL VALUES OF SPECIFIC LAND PARCELS. IN, 2024, PPLT COMPLETED ONE FEE TITLE ACQUISITION OF CONSERVATION LAND AND TWO CONSERVATION EASEMENTS ON PRIVATE LAND TOTALING 7,739-ACRES IN LEWIS AND CLARK, BROADWATER AND MEAGHER COUNTIES. PPLT ALSO ORCHESTRATES ECOLOGICAL RESTORATION EFFORTS ON KEY PUBLIC AND PRIVATE LANDS IN CONJUNCTION WITH PRIVATE LANDOWNERS, PUBLIC LAND MANAGEMENT AGENCIES AND OTHER CONSERVATION GROUPS. IN 2024, PPLT CONTINUED RESTORATION ACTIVITIES ON APPROXIMATELY 700 ACRES OF LAND IN LEWIS AND CLARK COUNTY. 243191 0 0 LAND MANAGEMENT PROGRAM: PPLT'S LAND MANAGEMENT PROGRAM MAINTAINS AND RESTORES FEE-OWNED PROPERTIES FOR THE BENEFIT OF WILDLIFE HABITAT, RESILIENT LANDSCAPE, AND RECREATION. CURRENTLY, PPLT OWNS AND MANAGES 2,239 ACRES OF LAND IN LEWIS AND CLARK COUNTY. 216312 0 99317 TRAILS AND PARKS PROGRAM - PLAN DEVELOPMENT, CONSTRUCTION AND MAINTENANCE:THE GROVE PARK WAS REPAIRED AFTER SPRING FLOODS. TRAIL BUILDING AT PRICKLY PEAR PARK WAS SUBSTANTIALLY COMPLETED AND WAS PREPARED FOR A 2025 OPENING. PARK AND TRAIL MAINTENANCE CONTINUED IN HELENA'S SOUTH HILLS AND AT TENMILE CREEK PARK. OVER 1,000 HOURS OF CONTRACT AND VOLUNTEER HOURS WERE RECORDED IN CONSTRUCTION AND MAINTENANCE ACTIVITIES. 5928892 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 27 0 1 15 1 0 0 0 0 0 0 0 0 0 1 0 0 0 X 13 13 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 1 1 1 0 X THE ORGANIZATION 4064420490 PO BOX 892 HELENA MT 596240892 PAM BUCY PRESIDENT 8.00 X X 0 0 0 ELIZA FRAZER SECRETARY 4.00 X X 0 0 0 JILL LLOYD TREASURER 4.00 X X 0 0 0 NICHOLE ANDERSON DIRECTOR 1.00 X 0 0 0 BETSY BURNS DIRECTOR 1.00 X 0 0 0 MARLY ELLIS DIRECTOR 1.00 X 0 0 0 JEANNIE ETCHART DIRECTOR 1.00 X 0 0 0 TYRRELL HIBBARD DIRECTOR 1.00 X 0 0 0 AIDAN MHYRE DIRECTOR 1.00 X 0 0 0 JOE SCHMECHEL DIRECTOR 1.00 X 0 0 0 BILL SHROPSHIRE DIRECTOR 1.00 X 0 0 0 JOHN TIETZ DIRECTOR 1.00 X 0 0 0 WILLIS YARBERRY DIRECTOR 1.00 X 0 0 0 MARY HOLLOW EXECUTIVE DIRECTOR 40.00 X 132079 0 10696 132079 0 10696 1 0 0 0 MACLAY LAW FIRM PO BOX 9197 MISSOULA MT 598074211 LEGAL SERVICES 124767 1 6175 172650 3887189 4352496 2010871 8418510 TRAILS CONTRACTS 811000 99317 99317 CONSERVATION EASEMENT CLOSING FEE 811000 63038 63038 BLOCK MANAGEMENT 811000 9975 9975 172330 166798 166798 13550 8898 4652 4652 4652 404 0 404 404 404 195080 172650 95540 99540 99540 10000 0 10000 10000 14656 226 14430 14430 MISCELLANEOUS REVENUE 900099 5279 5279 5279 8891943 172330 0 301103 25134 25134 142774 106912 15357 20505 718329 537898 77265 103166 16565 12404 1782 2379 56828 42553 6113 8162 67876 50827 7301 9748 27633 27633 42099 2090 39740 269 47241 40907 146 6188 1562 1562 95587 34033 12728 48826 7386 6156 931 299 28689 3960 24151 578 15875 14829 63 983 3982 3982 34555 25916 3801 4838 22156 4910 17246 LAND & EASEMENT ACQUISI 2651978 2651978 DONATED EASEMENT EXPENS 1938962 1938962 PROGRAM COSTS 372725 372715 10 PROPERTY TAXES & TITLE 19317 19317 23680 4214 18478 988 6360933 5928892 225102 206939 1111324 440570 2656883 2939330 133709 122817 84665 10537 226 34701 42213 1033236 127057 923937 906179 2939111 3448690 4531739 7459935 12416295 15370271 390464 102166 2083586 2654964 0 1350 2474050 2758480 X 8377202 12040128 1565043 571663 9942245 12611791 12416295 15370271 2531010 138536 0 X X 0 1 X 1 1 1 X 3482692 3248730 9302770 3757710 8418510 28210412 3482692 3248730 9302770 3757710 8418510 28210412 4155411 24055001 12351 26387 42019 180606 180348 441711 70288 99540 169828 31425 6172 646 1114 5279 44636 28866587 255531 0.83330 0.84760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2020 AMOUNT: $ 1,753. 2021 AMOUNT: $ 6,172. 2022 AMOUNT: $ 646. 2023 AMOUNT: $ 1,114. 2024 AMOUNT: $ 5,279. INSURANCE PROCEEDS - 2020 AMOUNT: $ 29,672. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 270846 524604 227889 1023339 1535009 7223 25085 36187 68495 67712 131151 56972 255835 383753 PART II-A PRIOR TO 2024, PPLT WAS THE FISCAL SPONSOR OF MONTANA ASSOCIATION OF LAND TRUSTS (MALT) AND REPORTED RELATED LOBBYING ACTIVITIES ON SCHEDULE C. PPLT IS NO LONGER THE FISCAL SPONSOR OF MALT WHICH IS WHY THERE ARE NO ACTIVITIES REPORTED IN 2024. X X X 30 23045.00 1 0 0 1 1 153.00 9843 1783231 222155 174570 2179956 1016867 600000 166364 1783231 1060285 100000 -143418 1016867 409036 611040 40209 1060285 470464 32000 36522 129950 409036 1.00000 0 0 937379 82105 855274 84319 33414 50905 11538 11538 0 906179 LAND HELD FOR SALE 7459935 7459935 SECURITY DEPOSITS 1350 1350 X 9149322 138536 14405 104438 257379 8891943 0 8891943 6479776 14405 104438 118843 6360933 0 6360933 PART II, LINE 5: EASEMENTS ARE MONITORED ANNUALLY. COSTS OF THIS EFFORT ARE FUNDED THROUGH PPLT'S STEWARDSHIP POLICY, REQUIRING CONSERVATION EASEMENT DONORS TO CONTRIBUTE TO PPLT'S STEWARDSHIP FUND TO SUPPORT FUTURE MONITORING AND ENFORCEMENT. PPLT ALSO PARTICIPATES IN AN INSURANCE PROGRAM SPONSORED BY THE LAND TRUST ALLIANCE TO ENABLE ITSELF TO RESPOND TO CHALLENGES BROUGHT AGAINST IT. PPLT MAINTAINS AN ADDITIONAL ACCOUNT WITH FUNDS RESERVED FOR THIS PURPOSE. THE 2024 BALANCE AS $168,140. PART II, LINE 9: CONSERVATION EASEMENTS ARE REPORTED AT FAIR VALUE BASED ON A QUALIFIED APPRAISAL, LESS ANY CASH SETTLEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PURCHASED EASEMENTS ARE REPORTED AT FAIR VALUE INCLUDING ANY CONTRIBUTION ELEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PART V, LINE 4: THE PURPOSE OF THE BOARD-DESIGNATED ENDOWMENT IS TO ACCUMULATE FUNDS TO SUPPORT THE LONG-TERM ABILITY OF THE ORGANIZATION TO ACCOMPLISH THE ORGANIZATION'S EXEMPT PURPOSE. PART X, LINE 2: THE PPLT OPERATES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AS A NON-PROFIT ORGANIZATION AND, THEREFORE, IS EXEMPT FROM INCOME TAXES UNLESS TAXABLE INCOME WOULD RESULT FROM BUSINESS OPERATIONS NOT DIRECTLY RELATED TO THE PPLT'S EXEMPT PURPOSE. THE PPLT IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN MANAGEMENT AND GENERAL EXPENSES, IF APPLICABLE. THE PPLT HAS NO INTEREST AND PENALTIES RELATED TO INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2024. THE PPLT BELIEVES THAT IS HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE PPLT'S FEDERAL RETURN IS SUBJECT TO EXAMINATION FOR THREE YEARS AFTER IT IS FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 95,540. RENTAL EXPENSE 8,898. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 95,540. RENTAL EXPENSE 8,898. HARVEST MOON 237126 131650 105476 3502 27582 34576 DON'T FENCE ME IN TRAIL RUN 130604 41000 89604 1727 1398 26755 367730 172650 195080 5229 28980 61331 95540 99540 0 MONTANA LAND RELIANCE 401 N CALIFORNIA ST HELENA MT 59601 810369262 501(C)(3) 25134 0 PASS THRU OF MALT FUNDS FROM PREVIOUS FISCAL SPONSORSHIP RELATIONSHIP. 1 X 2 17411 FMV X 9 28548 FMV X 2 1963962 APPRAISAL X OTHER SUPPLIES 2 950 COST 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS REPORTED IN PART I, COLUMN B. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES PERFORM INITIAL REVIEW AND PROPOSE RECOMMENDATIONS TO THE BOARD OF DIRECTORS, WHICH HAS DECISION-MAKING AUTHORITY FOR THE ORGANIZATION. THIS PROCESS IS DOCUMENTED IN MINUTES OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE BOARD TREASURER AND STAFF PRIOR TO FILING. A COPY OF THE FORM IS PROVIDED TO THE FINANCE COMMITTEE AND BOARD MEMBERS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. BOARD MEMBERS RECEIVE TRAINING IN THIS AND OTHER POLICIES AND CONFLICTS ARE DISCLOSED IF THEY ARISE. BOARD MEMBERS ARE REMINDED TO ABSTAIN FROM VOTING ON MATTERS IN WHICH A CONFLICT EXISTS. POTENTIAL CONFLICTS IDENTIFIED ARE EVALUATED TO DETERMINE WHETHER A CONFLICT EXISTS UNDER THE ADOPTED POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD PERIODICALLY REVIEWS SALARY SURVEY INFORMATION OBTAINED FROM SIMILAR SMALL LAND TRUSTS AND OTHER SOURCES AS PART OF THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES TO THE AUDIT COMMITTEE'S OVERSIGHT OR SELECTION PROCESS.