Nonprofit · EIN 94-3216558
PAYETTE LAND TRUST INC
Tax-exempt · MCCALL, ID 83638
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,633,041 | $1,262,693 | $370,348 | $3,813,680 | $800,000 | $3,013,680 |
| December 31, 2024 | 990 | $1,727,622 | $613,481 | $1,114,141 | $3,382,634 | $800,000 | $2,582,634 |
| December 31, 2023 | 990 | $335,878 | $269,521 | $66,357 | $2,244,585 | $806,551 | $1,438,034 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,451,305
- of which government grants
- $814,000
- Program service revenue
- $0
- Investment income
- $91,723
- Other revenue
- $90,013
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $237,173
- Salaries, compensation and benefits (total)
- $237,173
- Professional fundraising fees
- $0
- Occupancy
- $56,507
- Travel
- $15,693
- Program services (functional)
- $928,064
- Management and general (functional)
- $210,887
- Fundraising (functional)
- $123,742
Balance sheet and other
- Total assets, start of year
- $3,382,637
- Total assets, end of year
- $3,813,680
- Total liabilities, end of year
- $800,000
- Net assets, end of year
- $3,013,680
- Land, buildings and equipment
- $896,000
- Net assets without donor restrictions
- $1,005,290
- Net assets with donor restrictions
- $2,008,390
- Gross receipts
- $1,633,041
- Employees
- 3
- Volunteers
- 0
- Year formed
- 1993
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK FEREDAY | President Trustee or director | 1 | $0 |
| JIM FRONK | Vice President Trustee or director | 1 | $0 |
| GARY THOMPSON | Treasurer Trustee or director | 1 | $0 |
| SUZANNE RAINVILLE | BOARD MEMBER Trustee or director | 1 | $0 |
| DR ROBERT VOSSKUHLER | BOARD MEMBER Trustee or director | 1 | $0 |
| RYAN THOMASSON | BOARD MEMBER Trustee or director | 1 | $0 |
| MATTHEW GANZ | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHELLE RENTZSCH | BOARD MEMBER Trustee or director | 1 | $0 |
| CRAIG UTTER | Executive Director Officer | 40 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER DUPLISEA | BOARD MEMBER Trustee or director | 1 | $0 |
| RICK FEREDAY | PRESIDENT Trustee or director | 1 | $0 |
| JIM FRONK | VICE PRESIDE Trustee or director | 1 | $0 |
| MATTHEW GANZ | BOARD MEMBER Trustee or director | 1 | $0 |
| SUZANNE RAINVILLE | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHELLE RENTZSCH | BOARD MEMBER Trustee or director | 1 | $0 |
| RYAN THOMASSON | BOARD MEMBER Trustee or director | 1 | $0 |
| GARY THOMPSON | TREASURER Trustee or director | 1 | $0 |
| DR ROBERT VOSSKUHLER | BOARD MEMBER Trustee or director | 1 | $0 |
| CRAIG UTTER | EXECUTIVE DI Officer | 40 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEN DUPLISEA | BOARD MEMBER Trustee or director | 1 | $0 |
| RICK FEREDAY | PRESIDENT Trustee or director | 1 | $0 |
| JAMES FRONK | VICE PRESIDE Trustee or director | 1 | $0 |
| MATT GANZ | BOARD MEMBER Trustee or director | 1 | $0 |
| SUZANNE RAINVILLE | BOARD MEMBER Trustee or director | 1 | $0 |
| RYAN THOMASSON | BOARD MEMBER Trustee or director | 1 | $0 |
| GARY THOMPSON | TREASURER Trustee or director | 1 | $0 |
| DR BOB VOSSKUHLER | BOARD MEMBER Trustee or director | 1 | $0 |
| CRAIG UTTER | EXECUTIVE DI Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 309 E LAKE ST STE 5, MCCALL, ID 83638-3810
- In care of
- % STEVEN J MILLEMANN
- Mailing address (990-N for 2017)
- 309 EAST LAKE STREET, MCCALL ID 83638
- Principal officer (990 for 2025)
- Rick Fereday, 309 E Lake St 5, McCall, ID 83638
- Principal officer (990-N for 2017)
- RICHARD FEREDAY, 315 BURNS ROAD, MCCALL ID 83638
- Signed the 990
- Rick Fereday, President
- Phone
- (208) 634-4999
- Return prepared by
- Zwygart John & Associates
Mission
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.
Program accomplishments
- 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.Expenses $928,064
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3216558
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K252)
- Assets (IRS master file)
- $3,813,680
- Income (IRS master file)
- $1,633,041
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,633,041 | $1,262,693 | $3,813,680 | XML |
| 990 | December 2024 | $1,727,622 | $613,481 | $3,382,634 | XML |
| 990 | December 2023 | $335,878 | $269,521 | $2,244,585 | XML |
| 990 | December 2022 | $2,684,608 | $1,474,542 | $2,147,349 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: RICHARD FEREDAY | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-3216558).
Questions about PAYETTE LAND TRUST INC
- What is the EIN of PAYETTE LAND TRUST INC?
- The employer identification number (EIN) of PAYETTE LAND TRUST INC is 94-3216558.
- Is PAYETTE LAND TRUST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to PAYETTE LAND TRUST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PAYETTE LAND TRUST INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PAYETTE LAND TRUST INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PAYETTE LAND TRUST INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of PAYETTE LAND TRUST INC?
- The 990 for the year ended December 31, 2025 names Rick Fereday.
- Who are the officers and directors of PAYETTE LAND TRUST INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does PAYETTE LAND TRUST INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,633,041, expenses of $1,262,693 and total assets of $3,813,680 at year end.
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All nonprofits in MCCALL · Idaho · Food, agriculture and nutrition