2023-08-23T18:12:01-07:00 2022-12-31 990 2022-01-01 274698179 BEAR RIVER LAND CONSERVANCY BEAR 9079532575 PO Box 4565 Logan UT 84323 Barbara Daniels Treasurer 4355129158 2023-08-23 1 1 11 1 AAL2 2022 2023-04-26 12:10:37Z X Glen Busch 193 N 100 East Providence UT 84332 169681 0 X bearriverlandconservancy.org X 2011 UT Our mission is to preserve the benefits of land and water in Northern Utah and the Bear River Watershed for present and future generations. We do this by partnering with communities and landowners to permanently sustain the heritage of working lands and to protect natural areas. 9 0 2 15 0 0 135611 176729 0 0 20676 -14617 16079 7569 172366 169681 0 0 0 0 30218 82742 0 0 34739 71471 217049 101689 299791 70677 -130110 754119 626211 64728 48337 689391 577874 The mission of the Bear River Land Conservancy is to preserve the benefits of land and water in Northern Utah and the Bear River Watershed for present and future generations. We do this by partnering with communities and landowners to permanently sustain the heritage of working lands and to protect natural areas. 0 0 159108 5000 "Land Protection" includes: 1) working with private landowners to apply for easement funding to protect private lands that provide public values; 2) applying for funding from various grant programs to protect and steward other private lands; and 3) implementing a strategic conservation plan to guide the organization toward the most important lands for conservation. This year, specific accomplishments included: The closure of one federal and one entity held easement as well as the procurement of significant resources for future easement projects. 45460 2569 "Stewardship" included 1) managing the 455 acre Bear River Bottoms conservation easement, monitoring this property and adjacent properties for weed infestations, monitoring for compliance with restrictions outlined in the easement document, managing grazing leases used to control weeds and weedy native vegetation, restoration of eroding banks, planning for future management; 2) monitoring the 3 acre Lakota conservation easement for compliance with restrictions outlined in the easement document; 3) managing a 30 acre fee property that is owned and managed to protect a threatened species of orchid and for its open space values. Revenue came from grazing leases used to manage vegetation and habitat at Bear River Bottoms and Mendon Meadows. 22730 0 "Outreach" is primarily education efforts directed at the public and elected officials to increase their understanding of the value of conservation. This year's activities included production and distribution of a newsletter to 1500+ constituents, outreach and education regarding and open space bond and land protection, and engaging volunteers in conservation and monitoring efforts. 0 0 0 227298 1 1 0 1 0 0 1 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 1 0 0 0 0 0 0 0 1 0 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 UT X Barbara Daniels 4355129158 PO Box 4565 Logan UT 84323 X Dirk Baker Director 1.5 X 0 0 0 Kelly Bradbury Director 5 0 X 0 0 0 Carly Lansche Director 3 0 X 0 0 0 Andy Rasmussen Director 1.00 0 X 0 0 0 Joel Ferry Director 1 0 X 0 0 0 Glen Busch President 8.00 0 X 0 0 0 Steven Daniels Vice President 6.00 0 X 0 0 0 Barbara Daniels Treasurer 10.00 0 X 0 0 0 Lara Gale Secretary 4.00 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 114921 61808 500 176729 0 0 0 0 0 8469 8469 0 0 0 0 0 0 0 0 0 0 2569 0 0 0 2569 0 2569 2569 0 0 -23086 0 0 0 -23086 0 -23086 -23086 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Appraisal Reimbursement 531390 5000 5000 0 0 0 0 0 0 5000 169681 -7048 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 74029 23355 19065 31609 0 0 0 0 2750 2750 5963 5963 0 0 0 0 0 0 0 0 2441 2441 0 0 0 0 0 0 1647 1647 178861 178861 19164 19164 0 0 5296 0 2748 2548 462 154 154 154 0 0 0 0 1590 1417 173 0 977 549 428 0 0 0 0 145 0 145 0 0 0 0 0 1000 1000 0 0 0 0 2153 1077 1076 Property Taxes and Water Shares 1376 1376 0 0 Stewardship Costs 1345 1345 0 0 Chamber of Commerce Dues 135 0 135 0 457 0 457 0 299791 227298 37754 34739 264786 132292 0 663 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160000 0 160000 160000 329331 333254 0 0 0 2 2 754119 626211 1228 2587 0 0 0 45750 0 0 63500 0 0 0 0 0 0 0 0 0 64728 48337 X 664132 552990 25259 24884 689391 577874 754119 626211 X -130110 -44907 0 0 0 63500 X 0 0 0 X 65237 79851 246562 135611 158964 686225 0 0 0 0 0 0 0 0 0 0 65237 79851 246562 135611 158964 686225 686225 6996 9364 9804 22754 11038 59956 0 0 0 0 0 0 0 0 0 0 0 0 746181 59956 0.91965 0.92207 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 34976 34976 264815 299791 59958 14990 0 0 0 0 0 59958 59958 89937 0 0 0 34976 34976 0 0 0 14990 14990 22485 0 0 0 0 0 X X X 3 483 0 0 0 1 1 40 1500 1 291790 3796 -53671 0 0 1459 240456 283128 0 11827 0 0 3165 291790 236244 0 49376 0 0 2492 283128 186448 0 51713 0 0 1917 236244 228554 0 -39881 0 0 2225 186448 1 0 0 0 0 160000 0 160000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160000 Schedule D, Part II, Line 5 Schedule D, Part II, Line 5: Policies are in place for all conservation easements to ensure monitoring, inspection, and enforcement occur on an annual basis. Schedule D, Part II, Line 9 Schedule D, Part 11, Line 9: Acquired conservation easements are not recognized as assets in the statement of financial position or revenues in the statement of financial activity because the typical Conservation Easement provides BRLC with no affirmative rights except to monitor and enforce the easement. If purchased, the costs are expensed when the easements are acquired. Donated easements will be disclosed in the footnotes of the financial statements. As of December 31st 2022, BRLC held 3 conservation easements; Easement one (Bear River Bottoms) in Cache County, is comprised of approximately 455 acres of land, Easement two (Lakota Preserve) in Rich county is comprised of approximately 3 acres, Easement three (Schiess Property) in Cache County is comprised of approximately 25.5 acres. Schedule D, Part V, Line 4 Schedule D, Part V, Line 4: Funds have been board or donor designated to cover costs associated conservation easement and fee title stewardship and defense. Stewardship consists of annual monitoring and management. X 1 0 0 1 0 0 0 Schedule M, Part I, Line 33 Schedule M, Part I, Line 33: BRLC does not recognize acquired conservation easements as assets or revenues and as such does not assign a value to them. Instead donated easements are disclosed in the footnotes of the financial statements. Form 990, Part VI, Section A, Line 2 Part VI, Section A, Line 2: Two officers, Steve Daniels and Barbara Daniels, are husband and wife. Form 990, Part VI, Section B, Line 11b Part VI, Section B, Line 11b: BRLC provides a draft copy of this Form 990 and accompanying schedules to all board members with an associated review period prior to filing. Form 990, Part VI, Section B, Line 12c Part VI, Section B, Line 12C: All board members, officers, and staff are required to review and sign the organization's conflict of interest policy, which requires disclosure of any conflicts of interest. The governing body is reminded by the officers of the board from time to time to avoid conflicts of interest. Form 990, Part VI, Section C, Line 19 Part VI, Section C, Line 19: BRLC makes its governing documents, conflict of interest policy, and financial statements available upon request through its website. Form 990, Part IX, Line 11g Form 990, Part IX, Line 11g - Column (B): Expense total is $178,861.00. Expenses include payment of appraisal fees for "yellow book" appraisals ($51,750) required for conservation easement transactions. Environmental Restoration expenses ($4,025.00) for restoration of managed property to benefit wildlife habitat. Outreach Expenses ($750) for band at public event. Payments to Sagebrush Steppe Land Trust for Partner Position ($58,836). Pass through funding from state to landowner for Conservation Easement Acquisition ($63,500). Form 990, Part XI, Line 9 IRS 990 Part XI Line 9 (other changes in net assets or fund balances): In 2020, Bear River Land Conservancy received $63,500.00 in Conservation Easement Acquisition Funding from the State of Utah. The funding was erroneously recorded as income on the Statement of Revenue and as a Custodial Account liability on the Balance Sheet. In an effort to balance the return that year, an adjustment was also placed on Line 9 of the Balance Sheet (-$63,500.00) with a related explanation. In 2022, the funding was transferred at the closure of the intended conservation easement and recorded as an expense to offset the previously erroneously recorded income. In order to reconcile the return once again, the funding is now shown on Line 9 of the 2022 return ($63,500.00) with this explanation.