2026-04-16T09:24:22-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2024-07-01 202753508 LEMHI REGIONAL LAND TRUST LEMH 2087568879 105 S CENTER ST SALMON ID 83467 CHARLI WILLIAMS EXECUTIVE DIRECTOR 2087568879 2026-04-14 1 1 SAM BRUNSON CPA P01696998 4067281800 2026-04-14 2024 2025-03-06 01:10:19Z CHARLI WILLIAMS 105 S CENTER ST SALMON ID 83467 290218 0 X LEMHILANDTRUST.ORG X 2005 ID TO PRESERVE RANCH LAND AND NATURAL RESOURCES IN CENTRAL IDAHO. 8 8 5 30 0 0 153662 106319 18607 0 55267 28788 128 35894 227664 171001 0 0 0 0 168346 195934 0 0 64188 137215 152700 305561 348634 -77897 -177633 3145947 3287893 76202 123401 3069745 3164492 TO PRESERVE RANCH LAND AND NATURAL RESOURCES IN CENTRAL IDAHO. 0 0 112225 0 0 LRLT HOLDS A TOTAL OF THIRTEEN CONSERVATION EASEMENTS, TOTALING 13,553 ACRES IN LEMHI AND CUSTER COUNTIES AND OWNS FIVE PIECES OF PROPERTY, FOUR OF WHICH ARE MANAGED FOR CONSERVATION PURPOSES, AND THE FIFTH BEING OUR OFFICE BUILDING. WE ARE CURRENTLY WORKING ON AN ADDITIONAL FOUR CONSERVATION EASEMENTS TOTALING APPROXIMATELY 4,600 ACRES. BEYOND OUR CONSERVATION WORK, LRLT HOSTED TWO COMMUNITY EVENTS, PARTICIPATED IN EVENTS HOSTED BY OTHER ORGANIZATIONS AND ASSISTED EDUCATIONAL PROGRAMMING IN THE SALMON SCHOOL GARDEN. LRLT ALSO SERVES AS THE FISCAL SPONSOR FOR THE SALMON SCHOOL GARDEN PROJECT, PLAYING AN ACTIVE ROLE IN AND PROVIDING FINANCIAL MANAGEMENT AND OVERSIGHT FOR THE ORGANIZATION. 112225 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 2087568879 105 S CENTER ST SALMON ID 83467 BOB RUSSELL CO-CHAIR 4.00 X X 0 0 0 INGRID FULSTONE CO-CHAIR 4.00 X X 0 0 0 KYRA POVIRK TREASURER 2.00 X X 0 0 0 BECCA ACETO DIRECTOR 2.00 X 0 0 0 LOWELL CERISE DIRECTOR 2.00 X 0 0 0 MIKE DOUGHERTY DIRECTOR 2.00 X 0 0 0 ACE HESS DIRECTOR 2.00 X 0 0 0 MIKE KOSSLER DIRECTOR 2.00 X 0 0 0 CHARLI WILLIAMS EXECUTIVE DIRECTOR 40.00 X 64610 0 5491 64610 0 5491 0 0 0 0 0 10683 3762 91874 106319 8700 0 8700 8700 8700 134599 105811 28788 28788 28788 35358 10683 13406 21952 21952 OCCUPANCY REIMBURSEMENTS 900099 2348 2348 SSG FISCAL SPONSOR INCOME 900099 1634 1634 MISCELLANEOUS INCOME 900099 1260 1260 5242 171001 0 0 64682 68767 31981 14516 22270 127167 59139 26845 41183 3405 915 2490 16820 16820 11147 10660 487 10816 10689 127 290 290 8133 8133 4005 4005 2037 2037 807 807 3642 3642 5097 5097 CONSERVATION EFFORTS/ A 76662 20136 56526 DUES AND SUBSCRIPTIONS 6118 6118 BAD DEBT 2050 2050 REPAIRS AND MAINTENANCE 628 628 1043 54 868 121 348634 112225 172221 64188 7758 29453 0 1299 26313 2360 802791 51019 766356 751772 0 2503009 2345520 0 3145947 3287893 17827 34011 0 55181 35557 34209 22818 0 76202 123401 X 3069745 1171902 0 1992590 3069745 3164492 3145947 3287893 -177633 270599 1781 0 X X 0 1 X 1 0 X 629046 413254 157449 153662 106319 1459730 629046 413254 157449 153662 106319 1459730 332248 1127482 38956 43107 42040 51831 8700 184634 21952 21952 5242 5242 1671558 89447 0.67450 0.91710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 13 13553.00 1 1 240.00 15500 165209 23646 188855 146862 18347 165209 58348 75961 12553 146862 58348 58348 0.81823 0.18177 0 0 671800 671800 93455 18009 75446 37536 33010 4526 751772 441600 270599 270599 171001 0 171001 348634 0 348634 0 348634 PART II, LINE 5: THE LAND TRUST'S CONSERVATION EASEMENT STEWARDSHIP PROGRAM IS TO PRESERVE THE CONSERVATION VALUE ASSOCIATED WITH EACH PROPERTY THEREFORE, THE LAND TRUST IS PREPARED TO LEGALLY DEFEND AND ENFORCE IT'S EASEMENTS WHEN NECESSARY. HOWEVER, LEGAL ENFORCEMENT IS A REMEDY OF LAST RESORT. THE GOALS OF THE LAND TRUST'S EASEMENT STEWARDSHIP PROGRAM INCLUDES ENCOURAGING VOLUNTARY COMPLIANCE WHENEVER POSSIBLE, ESTABLISHING AND MAINTAINING GOOD RELATIONSHIPS WITH LANDOWNERS AND THE COMMUNITIES IN WHICH OUR EASEMENTS ARE ALLOCATED, DOCUMENTING THE CONDITION OF LANDS PROTECTED BY EACH EASEMENT AT THE TIME THE EASEMENT IS COMPLETED AND MONITORING THAT CONDITION OVER TIME, MAINTAINING ACCURATE RECORDS AND BEING EFFICIENT AND EFFECTIVE WITH THE USE OF FUNDS IN SUPPORTING STEWARDSHIP ACTIVITIES. PART II, LINE 9: THE LRLT ACQUIRES EASEMENTS AND DEVELOPMENT RIGHTS ON PROPERTY FROM INDIVIDUAL DONATIONS, PURCHASES, AND BARGAIN SALE TRANSACTIONS. WITHIN THE CONSERVANCY MOVEMENT, A DIVERGENCE OF PRACTICE EXISTS AS TO THE VALUES AT WHICH EASEMENT AND DEVELOPMENT RIGHTS ARE APPROPRIATELY RECORDED. THE LRLT DOES NOT CAPITALIZE AS ASSETS THE ACQUISITION OF EASEMENTS. THE ORGANIZATION DOES RECOGNIZE CONTRIBUTED EASEMENTS AS PROGRAM INCOME AND EXPENDITURES IN THE STATEMENT OF ACTIVITIES, BASED ON THE APPRAISED VALUE OF THE EASEMENT, IN THE FISCAL YEAR WHEN THE EASEMENT IS ACQUIRED. THE TYPICAL CONSERVATION EASEMENT PROVIDES THE LAND TRUST WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. PART V, LINE 4: THE PRIMARY OBJECTIVE OF THE ORGANIZATION'S ENDOWMENT IS TO INCREASE ITS INFLATION-ADJUSTED PURCHASING POWER WHILE PROVIDING A RELATIVELY PREDICTABLE, STABLE, AND CONSTANT (IN REAL DOLLARS) STREAM OF EARNINGS FOR CURRENT USE. THE LONG-TERM FUNDS SHALL BE MANAGED, AND DISTRIBUTIONS CALCULATED, ON A TOTAL RETURN BASIS, NOT ON A CORPUS AND INCOME METHOD UNLESS SPECIFICALLY REQUIRED AS PART OF THE DONOR'S GIFT. ANNUAL PICNIC 25668 10683 14985 170 800 2313 3493 SSG FUNDRAISING 20373 20373 6630 46041 10683 35358 170 800 2313 10123 13406 21952 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE ON AN ANNUAL BASIS. THE BOARD CHAIR AND EXECUTIVE DIRECTOR HAVE A MEETING TO GO OVER PERTINENT FINANCIAL INFORMATION. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY COVERS BOARD MEMBERS, KEY EMPLOYEES, MEMBERS OF BOARD-DESIGNATED COMMITTEES, SUBSTANTIAL CONTRIBUTORS, CLOSE RELATIVES, AND ANY INDIVIDUALS WITH THE ABILITY TO INFLUENCE LRLT DECISIONS OR ACCESS CONFIDENTIAL INFORMATION. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE AT THE LEVEL OF THE BOARD CHAIR FOR DIRECTORS AND COMMITTEE MEMBERS, AND BY THE EXECUTIVE DIRECTOR FOR EMPLOYEES. ACTUAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS OR RELEVANT COMMITTEE, WITH DISCLOSURE REQUIRED BEFORE ANY ACTION ON AFFECTED TRANSACTIONS. IF A CONFLICT EXISTS, RESTRICTIONS INCLUDE MANDATORY DISCLOSURE, RECUSAL FROM DISCUSSION AND VOTING, POSSIBLE TEMPORARY LEAVE OF ABSENCE, AND, FOR CERTAIN TRANSACTIONS, SPECIFIC FINDINGS BY THE BOARD THAT THE ARRANGEMENT IS FAIR AND IN LRLT'S INTEREST; ADDITIONALLY, THE CONFLICTED INDIVIDUAL MUST NOT PARTICIPATE IN THE VOTE OR DECISION. ALL INSIDERS MUST ANNUALLY REVIEW AND SIGN THE POLICY, AND CONFIDENTIALITY OF LRLT INFORMATION IS STRICTLY REQUIRED. FORM 990, PART VI, SECTION B, LINE 15 A PERSONNEL COMMITTEE MADE UP OF THREE DIRECTORS REGULARLY EVALUATES THE EXECUTIVE DIRECTOR AND MAKES COMPENSATION RECOMMENDATIONS TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE EXECUTIVE DIRECTOR MAKES COMPENSATION RECOMMENDATIONS TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. NONE OF THE BOARD OF DIRECTORS ARE COMPENSATED FOR THEIR SERVICE. THE COMPENSATION OF ALL EMPLOYEES IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 AS A NONPROFIT ENTITY, CERTAIN DOCUMENTS PERTAINING TO THE WORK OF LEMHI REGIONAL LAND TRUST, INCLUDING TAX RETURN FORM 990 ARE AVAILABLE TO THE PUBLIC FOR REVIEW. LEMHI REGIONAL LAND TRUST CONSIDERS AND RESPONDS TO PUBLIC REQUESTS FOR OTHER INTERNAL GOVERNING DOCUMENTS SUCH AS THE LAND TRUST'S MANY POLICIES AND PROCEDURES THAT PERTAIN TO UPHOLDING AND IMPLEMENTING THE LAND TRUST ALLIANCE'S STANDARD AND PRACTICES. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.