2024-10-29T14:59:37-07:00 2023-12-31 920143182 ALTMAN ROGERS & CO 3000 C ST STE 201 ANCHORAGE AK 99503 990 2023-01-01 943104608 KACHEMAK HERITAGE LAND TRUST INC KACH 9072355263 315 KLONDIKE AVE HOMER AK 99603 Donna Aderhold President 2024-10-29 true true Sterling Gillon CPA P02428406 9072742992 2023 2024-10-15 13:58:12Z MARIE MCCARTY 1428955 false X www.kachemaklandtrust.org X 1989 AK KACHEMAK HERITAGE LAND TRUST (KHLT) IS A NATIONALLY ACCREDITED NON-PROFIT ORGANIZATION FORMED IN 1989 FOR THE PURPOSE OF CONSERVING THE NATURAL HERITAGE OF THE KENAI PENINSULA FOR FUTURE GENERATIONS. 9 9 7 26 6861 2635076 810628 0 71031 82921 8788 18986 2714895 912535 0 0 491795 560317 0 120588 227565 191535 719360 751852 1995535 160683 8338611 8486190 329576 185722 8009035 8300468 KACHEMAK HERITAGE LAND TRUST (KHLT) IS A NATIONALLY ACCREDITED NON-PROFIT ORGANIZATION FORMED IN 1989 FOR THE PURPOSE OF CONSERVING THE NATURAL HERITAGE OF THE KENAI PENINSULA FOR FUTURE GENERATIONS. false false 319623 12125 LAND: Kachemak Heritage Land Trust proactively contacts landowners in priority areas to gauge interest in conservation projects. In addition, KHLT responds to and evaluates opportunities presented for conservation. KHLT works with partners to foster conservation projects, holds conservation easements and owns land for conservation purposes. KHLT is responsible for permanent preservation of land, which requires highly trained staff and sufficient funds to succeed, including defense of conservation easements when necessary. 153940 Stewardship: Once KHLT preserves land through conservation easement or by outright ownership, KHLT becomes perpetually responsible to ensure the conservation purposes for protecting the property are followed. This perpetual responsibility requires highly trained staff with proper equipment and the funds needed to sustain this work, including the funds necessary to defend the conservation values in court if needed. KHLT at least annually monitors property under its care and addresses violations of the conservation restrictions when necessary. 101080 COMMUNITY OUTREACH: KHLT CONDUCTS COMMUNITY OUTREACH THROUGH MULTIPLE MEANS, INCLUDING SOCIAL MEDIA, OUR WEBSITE, PUBLIC SPEAKING ENGAGEMENTS, ONE-ON-ONE CONVERSATIONS AND AT COMMUNITY MEETINGS. KHLT PROVIDES OUR KENAI PENINSULA COMMUNITY WITH INFORMATION AND ACCESS TO CONSERVATION TOOLS DESIGNED TO MEET THEIR NEEDS, AS WELL AS INCLUDES COMMUNITY MEMBERS IN OUR STEWARDSHIP RESPONSIBILITIES IN PERMANENTLY CARING FOR LAND FOR WHICH WE ARE RESPONSIBLE. MUCH OF OUR WORK IS DONE IN DEEP PARTNERSHIP WITH OTHER ORGANIZATIONS, INCLUDING GOVERNMENTAL BODIES AND AGENCIES, INCLUDING OUR BABY SALMON LIVE HERE SIGN OUTREACH PROGRAM, OUR KING MAKER PROGRAM WHERE WE AWARD GOOD SALMON STEWARDS, AND OUR FISH NEED LAND TOO PROGRAM CO-HOSTED BY KACHEMAK BAY NATIONAL ESTUARINE RESEARCH RESERVE. 574643 true true false false false false true false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 true 7 true true true false false false false false false 0 false false false false false false false false false false X 9 9 false false false false true false true true true false false true true true true true true true true false X X MARIE MCCARTY 9072355263 315 KLONDIKE AVE HOMER AK 99603 Marie McCarty Executive Dir. 40.50 0.00 X 110210 0 8937 Joey Allred Director 3.00 0.00 X 0 0 0 Robert Means Director 3.00 0.00 X 0 0 0 John Mouw Director 3.00 0.00 X 0 0 0 Courtney Dodge Director 3.00 0.00 X 0 0 0 David Trudgen Director 3.00 0.00 X 0 0 0 Donna Aderhold President 3.00 0.00 X X 0 0 0 Karen Wuestenfeld Vice President 3.00 0.00 X X 0 0 0 Bernard Griffard Secretary 3.00 0.00 X X 0 0 0 Larsen Klingel Treasurer 3.00 0.00 X X 0 0 0 110210 8937 1 false false false 0 46965 377045 386618 5381 810628 0 61826 61826 0 0 0 535281 514186 21095 21095 21095 0 9095 2234 6861 6861 12125 12125 12125 0 912535 12125 6861 82921 0 0 0 0 119147 85217 13331 20599 0 386904 276723 43289 66892 8472 6060 948 1464 7301 5222 817 1262 38493 27531 4307 6655 0 4339 4130 209 13888 11803 652 1433 0 0 0 44127 35441 3728 4958 0 16801 12383 1747 2671 0 0 13043 9535 1464 2044 12579 12101 155 323 0 228 219 3 6 0 0 26223 19198 2420 4605 12664 10492 908 1264 Dues and Subscriptions 22754 18519 1946 2289 Supplies 12874 7623 306 4945 Professional Development 7350 7071 90 189 Printing and Publications 3793 2969 238 586 872 22406 -19937 -1597 751852 574643 56621 120588 64218 37789 241704 321600 0 5252 19531 0 0 138692 119587 0 4778 4437 735258 169650 590243 565608 1838269 1957182 0 0 0 5455455 5460456 8338611 8486190 1376 6656 90547 109942 224563 53182 13090 15942 329576 185722 X 2019488 2524747 5989547 5775721 8009035 8300468 8338611 8486190 160683 130750 X false true X true false X 1400949 761673 608633 2635076 810628 6216959 0 0 1400949 761673 608633 2635076 810628 6216959 1123490 5093469 39350 52571 56362 48258 61826 258367 7541 6861 14402 0 6489728 91544 0.78490 0.76570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 28 24 1 true 16 68543 false 26564 3145 29709 34480 -7916 26564 32172 2308 34480 28740 3432 32172 27264 1476 28740 0.16000 0.84000 true false false 263590 263590 396292 396292 75376 75376 169650 -169650 565608 Property Held for Conservation 5460456 5460456 Accrued Payroll & Liabilities 15942 15942 X 1369086 130750 12270 311297 454317 914769 -2234 -2234 912535 1077653 12270 313531 325801 751852 751852 Part II, Line 9: Organization Reporting of conservation easements. Kachemak Heritage Land Trust is the grantee of conservation easements for which it has received the right to preserve and protect Specified conservation values. The trust has conservation easements on the following properties which are not reported as an asset on the balance sheet: Date of Date of TotalGrantor Easement Amendment Acreage___________ ________ _________ _______Bailey 103 4/8/1999 6/13/2018 102.60Bailey Hogback 12/7/2017 6/13/2018 150.00Bailey Mead 4/4/2001 6/13/2018 40.00Bailey Stefun 4/18/2003 6/13/2018 80.00Bailey Wong 8/1/2000 80.00 12/29/2005 12/29/2005 4.55 6/13/2018 6/13/2018 17.28Bondurant 6/10/1996 12/7/2016 6.98Brookman 12/30/1992 - 20.00Butler 9/28/2005 - 28.29Fair 12/21/1996 3/1/2011 47.14Forbes 9/28/2005 - 15.45Gill 12/29/1999 12/4/2009 76.75 12/4/2009 12/4/2009 2.04Halibut Cove Lagoon 12/18/2013 - 8.49Harrington 12/21/2004 - 33.10Heritscko 9/28/2005 - 24.81Holmes 1/23/2009 - 80.00Johnson 7/27/2006 - 120.00Kenaitze IRA 12/3/2001 - 43.00Kilcher 2/5/1991 7/27/1994 613.61Let Nature Sing Wilderness Preserve 12/13/2018 - 302.16 Louie's Lagoon 9/17/2004 - 25.81 Mullen-CE 6/29/1999 - 8.11Myhill 12/21/2001 - 11.50 O'Meara 12/27/1991 - 120.00Talley 7/10/2008 - 40.00Tarola 12/9/1997 4/19/2017 32.50TNC Skyline 1 6/22/2007 1/10/2020 318.20Tyler 11/15/1994 3/7/2018 19.22McArthur 8/7/2020 - 25.00 ________ Total acreage under Easements 2,496.59 Part V, Line 4: Intended uses of the endowment fund. The Trust has an endowment held by the Homer Foundation. The principal amount of $25,050 is donor restricted endowment funds. Additional contributions, and reinvested income, become part of the principal and are also permanently restricted. Income generated by the endowment principal may be reinvested to increase the principal in the endowment fund, or disbursed to the Land Trust. Part X : FIN48 Footnote Kachemak Heritage Land Trust is a nonprofit corporation exempt from income taxation under Section 501(c)(3) of the Internal Revenue Code.Although KHLT is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirement of filing Federal Income Tax Form 990-T and a tax liability may be determined on these activities. Management believes it has no material liability for unrelated business activity.KHLT classifies all interest and penalties related to tax contingencies as income tax expense. As of December 31, 2023 and 2022, there are no accrued interest or penalties. As of December 31, 2023 and 2022 there were no uncertain tax positions or unrecognized tax benefit for which management believes it is reasonably possible that the total amounts of tax contingencies will significantly increase or decrease within 12 months of the reporting date. KHLT files tax returns in the US Federal Jurisdiction and the State of Alaska. As of 2023, the tax years that remain subject to examination begin with 2020. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net Assets Released From Restrictions $311297 Part XII, Line 2d: Other expenses and losses per audited F/S Net Assets Released From Restrictions $311297 Gaming Expenses on Part VIII $2234 Form 990, Part VI, Section A, Line 6 Any person eighteen years of age or older and any family, corporation, LLC, unincorporated association or business may become a member of the corporation upon submitting a membership application and payment of dues, in an amount to be determined by the Board of Directors. The Board of Directors is authorized to establish different membership categories with different dues requirements, such as individual, family, business, etc., each of which shall be considered a single membership entitled to a single vote, regardless of category, on all matters in which the membership may vote. Memberships may not be shared. Membership will automatically lapse for members who have not paid their annual dues by the deadline set forth in the dues notice. Form 990, Part VI, Section A, Line 7b MEMBERS OF THE CORPORATION HAVE THE RIGHT TO MAKE CHANGES TO THE BYLAWS AT ANY SPECIAL OR ANNUAL MEETING. Form 990, Part VI, Section B, Line 11b THE ACCOUNTING MANAGER AND EXECUTIVE DIRECTOR WILL REVIEW THE 990 AS SOON AS IT IS RECEIVED, AND PRIOR TO FILING THE 990 WILL BE PRESENTED TO AND REVIEWED BY THE BUDGET & INVESTMENT COMMITTEE FOR RECOMENDATION TO THE FULL BOARD OF DIRECTORS FOR FINAL ACCEPTANCE. Form 990, Part VI, Section B, Line 12c MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AS WELL AS MONITOR STAFF AND COMMITTEES FOR POSSIBLE CONFLICTS. POTENTIAL CONFLICTS OF INTEREST ARE RAISED AND DISCUSSED THOROUGHLY AT THE STAFF, COMMITTEE AND BOARD LEVELS. Form 990, Part VI, Section B, Line 15a THE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND SALARY AND MAKE RECOMMENDATIONS TO THE BOARD. STAFF PERFORMANCE IS REVIEWED BY THE EXECUTIVE DIRECTOR AND SALARIES ARE DETERMINED WITH REFERENCE TO COMPARATIVE POSITIONS IN THE COMMUNITY. Form 990, Part VI, Section B, Line 15b THE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND SALARY AND MAKE RECOMMENDATIONS TO THE BOARD. STAFF PERFORMANCE IS REVIEWED BY THE EXECUTIVE DIRECTOR AND SALARIES ARE DETERMINED WITH REFERENCE TO COMPARATIVE POSITIONS IN THE COMMUNITY. Form 990, Part VI, Section C, Line 19 KHLT complies with disclosure to the public and its members upon request of all records as required by state and federal law, and makes available to the public upon request the following documents (reserving the right to require payment of reasonable copying costs):1. Form 10232. Form 990 for past 3 years (including Form 990-T but not including Schedule B)3. IRS determination letter and modifications thereof4. Articles of Incorporation5. Conflict of Interest Policy6. Statement of Activities and Statement of Financial Position7. Audit Report8. Current Bylaws9. Board approved Minutes (other than minutes from Board executive sessions)