2026-08-04T14:45:04-05:00 2025-12-31 823280471 Zwygart John & Associates 16130 N Merchant Way Nampa ID 836874815 990 2025-01-01 943216558 Payette Land Trust PAYE 2086344999 309 E Lake St 5 McCall ID 83638 Rick Fereday President 2086348079 2026-08-04 1 P01702065 2084594649 2025 2025-03-06 01:10:19Z Rick Fereday 309 E Lake St 5 McCall ID 83638 1633041 0 X N/A X 1993 ID The primary exempt purpose of the Payette Land Trust is to acquire, maintain, and manage lands in Central Idaho for the creation and perpetuation of open space, by means of acquisition of fee simple ownership of land and conservation easements. 9 9 3 0 0 0 1612850 1451305 0 0 51216 91723 63556 90013 1727622 1633041 0 0 0 0 183440 237173 0 0 123742 430041 1025520 613481 1262693 1114141 370348 3382637 3813680 800000 800000 2582637 3013680 THE PRIMARY EXEMPT PURPOSE OF THE PAYETTE LAND TRUST IS TO ACQUIRE, MAINTAIN, AND MANAGE LANDS IN CENTRAL IDAHO FOR THE CREATION AND PERPETUATION OF OPEN SPACE, BY MEANS OF ACQUISITION OF SIMPLE OWNERSHIP OF LAND AND CONSERVATION EASEMENTS. 0 0 928064 THE TRUST HAS HIRED AN EXECUTIVE DIRECTOR AND ESTABLISHED A PERMANENT BUSINESS OFFICE TO FURTHER PUBLIC AWARENESS OF ITS PRIMARY PURPOSE. IRS SEMINARS RELATING DIRECTLY TO THE PRIMARY PURPOSE OF THE TRUST HAVE BEEN ATTENDED AND CONTINUING EFFORTS AND BEING MADE TO ENCOURAGE CONTRIBUTION OF LAND AND EASEMENTS. 928064 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 ID X Craig Utter 2086344999 309 E Lake Street Suite 5 McCall ID 83638 X RICK FEREDAY President 1.00 X 0 0 0 JIM FRONK Vice President 1.00 X 0 0 0 GARY THOMPSON Treasurer 1.00 X 0 0 0 SUZANNE RAINVILLE BOARD MEMBER 1.00 X 0 0 0 DR ROBERT VOSSKUHLER BOARD MEMBER 1.00 X 0 0 0 RYAN THOMASSON BOARD MEMBER 1.00 X 0 0 0 MATTHEW GANZ BOARD MEMBER 1.00 X 0 0 0 MICHELLE RENTZSCH BOARD MEMBER 1.00 X 0 0 0 CRAIG UTTER Executive Director 40.00 X 0 0 0 0 0 0 0 0 0 0 0 814000 637305 1451305 91723 91723 Event Income 900099 87231 87231 Conservation Property 900099 2782 2782 90013 1633041 181736 0 0 237173 80141 76891 80141 24524 24524 27180 27180 56507 56507 15693 15693 2978 2978 CONSERVATION EXPENSES 844572 844572 EVENTS 43601 43601 FEES & TAXES 7114 7114 CONSERVATION PROPERTY E 3351 3351 1262693 928064 210887 123742 141877 136881 1544746 1980780 800000 800000 896000 896000 896000 14 19 3382637 3813680 800000 800000 800000 800000 X 405134 1005290 2177503 2008390 2582637 3013680 3382637 3813680 370348 60695 0 X 0 1 X 1 0 X 674960 2697468 233402 1612850 1451305 6669985 674960 2697468 233402 1612850 1451305 6669985 6669985 176 511 38880 91723 131290 63596 63596 6864871 210171 0.97160 0.98100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 23 4226.00 1 2080.00 71105 896000 896000 0 0 0 0 896000 X 1693736 60695 60695 1633041 0 1633041 1262693 0 1262693 0 1262693 Part X, Line 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. CONTRIBUTIONS TO THE ORGANIZATION ARE ELIGIBLE FOR THE CHARITABLE CONTRIBUTIONS DEDUCTION. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2025, 2024, AND 2023 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. Form 990, Part VI, Section B, line 11b PLT POLICY BOOK LTA S&P REFERENCE 2C.1.A, PROCEDURE NO. 2.1.2: THE FOLLOWING PROCEDURES ARE INTENDED TO BE A GUIDE FOR THE PAYETTE LAND TRUST IN COMPLYING WITH THE FEDERAL REQUIREMENT FOR FILLING A COMPLETE AND ACCURATE INFORMATION RETURN (FORM 990 OR EQUIVALENT) WITH THE INTERNAL REVENUE SERVICE. THE PLT WILL REFERENCE THE LAND TRUST ALLIANCE FINANCE - COMPILED GUIDANCE DOCUMENT ALONG WITH THESE PROCEDURES TO ENSURE THE PROPER REVIEW, ACCURACY AND TIMELINESS OF THE IRS 990 DOCUMENT. Form 990, Part VI, Section B, line 12c PAYETTE LAND TRUST (PLT) ENSURES THAT ANY CONFLICTS OF INTEREST OR THE APPEARANCE THEREOF ARE EITHER AVOIDED OR APPROPRIATELY MANAGED THROUGH DISCLOSURE, RECUSAL OR OTHER MEANS. THE EFFECTIVENESS OF PLT DEPENDS UPON ITS CREDIBILITY AND REPUTATION FOR FAIRNESS. IDENTIFYING AND ADDRESSING CONFLICTS OF INTEREST ALSO PROTECTS PLT'S TAX-EXEMPT NON-PROFIT STANDING. CONFLICTS OF INTEREST GENERALLY ARISE WHEN AN ACTION OR ASSOCIATION WITH PLT BENEFITS NOT ONLY PLT, BUT ALSO AN INSIDER OF PLT AS DEFINED BELOW. THIS POLICY FOLLOWS FEDERAL AND STATE CONFLICT DISCLOSURE LAWS. Form 990, Part VI, Section B, line 15 THE EXECUTIVE COMMITTEE SHOULD MEET AT LEAST ANNUALLY IN AN EXECUTIVE SESSION TO REVIEW THE EXECUTIVE DIRECTOR'S PERFORMANCE, SALARY AND BENEFITS AND REPORT TO THE BOARD. THE EXECUTIVE COMMITTEE MAY CONSULT WITH THE STAFF REGARDING THE EXECUTIVE DIRECTOR'S PERFORMANCE. FOLLOWING THE BOARD'S REVIEW, THE PRESIDENT OF THE BOARD WILL MEET WITH THE EXECUTIVE DIRECTOR TO REPORT ON THE EVALUATION AND, WITH THE EXECUTIVE DIRECTOR'S INPUT, ESTABLISH GOALS FOR FUTURE PERFORMANCE. A WRITTEN REPORT WILL BE KEPT IN THE PERSONNEL FILE. IF PERFORMANCE IS UNSATISFACTORY AT ANY TIME, THE EXECUTIVE COMMITTEE WILL REPORT THIS TO THE BOARD OF DIRECTORS AND ANOTHER PERFORMANCE REVIEW WILL BE SCHEDULED WITHIN A REASONABLE PERIOD OF TIME. IF PERFORMANCE IS STILL UNSATISFACTORY AND THE EXECUTIVE COMMITTEE RECOMMENDS TERMINATION, THE EXECUTIVE DIRECTOR WILL BE ASKED TO RESIGN. THE EXECUTIVE DIRECTOR MAY APPEAL THIS DECISION TO THE FULL BOARD OF DIRECTORS. THE JOB PERFORMANCE OF PLT EMPLOYEES WILL BE FORMALLY EVALUATED TWICE DURING THE FIRST YEAR OF EMPLOYMENT AND ANNUALLY THEREAFTER. THE PURPOSE OF THE PERFORMANCE REVIEW IS TO EVALUATE AN EMPLOYEE'S WORK PERFORMANCE AND PROGRESS SINCE EMPLOYMENT OR SINCE THE LAST PERFORMANCE REVIEW, WITH REFERENCE TO CLEARLY STATED STANDARDS. THE EVALUATION SHOULD ALSO PROVIDE THE EMPLOYEE AND HIS/HER SUPERVISOR WITH AN OPPORTUNITY TO ESTABLISH GOALS FOR FUTURE PERFORMANCE. FACTORS SUCH AS BASIC SKILLS, COOPERATION, JUDGMENT, CREATIVITY, INITIATIVE, AND PROFESSIONAL DEVELOPMENT WILL BE CONSIDERED. A STANDARD FORM WILL BE USED. A WRITTEN REPORT WILL BE KEPT IN THE PERSONNEL FILES. IF THE PERFORMANCE OF AN EMPLOYEE IS UNSATISFACTORY S/HE WILL AUTOMATICALLY BE PLACED ON PROBATION. ANOTHER PERFORMANCE REVIEW WILL OCCUR WITHIN A REASONABLE TIME PERIOD. IF AT THAT TIME THE EMPLOYEE IS STILL NOT PERFORMING SATISFACTORY WORK, S/HE MAY BE TERMINATED WITH NO FURTHER PROCEDURE. Form 990, Part VI, Section C, line 19 NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.