2024-11-15T14:40:46-06:00 2023-12-31 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-01-01 810506868 PRICKLY PEAR LAND TRUST PRIC 4064420490 PO BOX 892 HELENA MT 596240892 MARY HOLLOW EXECUTIVE DIRECTOR 4064420490 2024-11-15 1 1 SAM BRUNSON CPA P01696998 4067281800 2024-11-15 2023 2024-10-15 13:58:12Z MARY HOLLOW PO BOX 892 HELENA MT 596240892 4196161 0 X WWW.PRICKLYPEARLT.ORG X 1996 MT TO INSPIRE CONNECTIONS TO THE LANDSCAPES, WATER, WILDLIFE, RECREATION AND AGRICULTURAL HERITAGE OF WEST-CENTRAL MONTANA THROUGH CONSERVATION, NOW AND FOR FUTURE GENERATIONS. 14 14 19 421 0 0 9302770 3757710 51988 40040 42220 170982 41908 88212 9438886 4056944 0 0 0 0 764967 1041304 0 0 183848 6869341 929639 7634308 1970943 1804578 2086001 9132777 12416295 1441728 2474050 7691049 9942245 X TO INSPIRE CONNECTIONS TO THE LANDSCAPES, WATER, WILDLIFE, RECREATION AND AGRICULTURAL HERITAGE OF WEST-CENTRAL MONTANA THROUGH CONSERVATION, NOW AND FOR FUTURE GENERATIONS. 1 1 556656 0 0 MONTANA ASSOCIATION OF LAND TRUSTS IS A PROGRAM SPONSORED BY PPLT IN CONJUNCTION WITH OTHER MONTANA LAND TRUSTS TO SUPPORT LAND CONSERVATION ACTIVITY IN MONTANA AND EDUCATE THE PUBLIC IN THESE EFFORTS. MALT ACTIVITY INCLUDED ADVOCACY FOR MONTANA LAND TRUSTS AND EDUCATIONAL PROGRAMS. 548773 0 2755 CONSERVATION LAND AND EASEMENT ACQUISITION, ECOLOGICAL RESTORATION, & MONITORING:PLANNING AND ACQUISITION OF EASEMENTS OR FEE LAND TO PERMANENTLY PROTECT CONSERVATION AND/OR RECREATIONAL VALUES OF SPECIFIC LAND PARCELS. PPLT ALSO ORCHESTRATES ECOLOGICAL RESTORATION EFFORTS ON KEY PUBLIC AND PRIVATE LANDS IN CONJUNCTION WITH PRIVATE LANDOWNERS, PUBLIC LAND MANAGEMENT AGENCIES AND OTHER CONSERVATION GROUPS. IN 2023, PPLT PERFORMED RESTORATION ACTIVITIES ON AROUND 700 ACRES OF PRIVATE LAND AND COMPLETED 2 FEE TITLE ACQUISITIONS OF CONSERVATION LAND WEST OF HELENA. 236130 0 0 LAND MANAGEMENT PROGRAM - PPLT'S LAND MANAGEMENT PROGRAM MAINTAINS AND RESTORES FEE-OWNED PROPERTIES FOR THE BENEFIT OF WILDLIFE HABITAT, RESILIENT LANDSCAPE, AND RECREATION. 180025 40040 TRAILS AND PARKS PROGRAM - PLAN DEVELOPMENT, CONSTRUCTION AND MAINTENANCE:THE GROVE PARK WAS COMPLETED AND OPENED IN EAST HELENA. BARKING DOG TRAIL REROUTE COMPLETED ON USFS LANDS. PARK AND TRAIL MAINTENANCE CONTINUED IN HELENA'S SOUTH HILLS AND AT TENMILE CREEK PARK. OVER 1,000 HOURS OF CONTRACT AND VOLUNTEER HOURS WERE RECORDED IN CONSTRUCTION AND MAINTENANCE ACTIVITIES. 180025 40040 1521584 1 1 0 1 0 0 1 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 1 1 1 0 X THE ORGANIZATION 4064420490 PO BOX 892 HELENA MT 596240892 JOHN TIETZ PRESIDENT 8.00 X X 0 0 0 PAM BUCY VICE PRESIDENT 4.00 X X 0 0 0 ELIZA FRAZER SECRETARY 4.00 X X 0 0 0 JILL LLOYD TREASURER 4.00 X X 0 0 0 PAULA JACQUES DIRECTOR 1.00 X 0 0 0 JOHN BEAVER DIRECTOR 1.00 X 0 0 0 DENNIS MILBURN DIRECTOR 1.00 X 0 0 0 SARAH JAEGER DIRECTOR 1.00 X 0 0 0 TYRRELL HIBBARD DIRECTOR 1.00 X 0 0 0 JEANNIE ETCHART DIRECTOR 1.00 X 0 0 0 BILL SHROPSHIRE DIRECTOR 1.00 X 0 0 0 NICHOLE ANDERSON DIRECTOR 1.00 X 0 0 0 MARLY ELLIS DIRECTOR 1.00 X 0 0 0 WILLIS YARBERRY DIRECTOR 1.00 X 0 0 0 MARY HOLLOW EXECUTIVE DIRECTOR 40.00 X 126429 0 9904 126429 0 9904 1 0 0 0 0 7073 193514 159050 2039524 1358549 444318 3757710 TRAILS CONTRACTS 811000 40040 40040 40040 170972 170972 3667 3667 5967 3212 2755 2755 2755 48843 48833 10 10 10 149343 159050 79055 70288 70288 5700 0 5700 5700 12805 8117 4688 4688 MISCELLANEOUS REVENUE 900099 1114 1114 1114 4056944 42795 0 256439 136332 97599 17733 21000 757899 591679 76102 90118 15774 11849 1797 2128 66959 49276 8096 9587 64340 48850 7092 8398 11930 11930 10474 7204 3270 62637 3186 59163 288 36187 36187 14904 6885 214 7805 155 144 11 72541 21803 14321 36417 7156 1127 5725 304 35345 10330 23337 1678 28840 24275 3928 637 4852 4852 21596 15334 3023 3239 14328 5179 9149 MALT - CLOSE OUT 290122 290122 LAND & EASEMENT ACQUISI 167773 167773 PROGRAM COSTS 103603 101985 1612 6 PROPERTY TAXES & TITLE 10151 10151 37045 15938 18875 2232 1970943 1521584 265511 183848 775556 1111324 0 2656883 120000 133709 287782 84665 1554 226 8220 34701 1016439 92502 613154 923937 4804758 2939111 2521753 4531739 9132777 12416295 90321 390464 1351407 2083586 1441728 2474050 X 6103326 8377202 1587723 1565043 7691049 9942245 9132777 12416295 2086001 165195 0 X X 0 1 X 1 1 1 X 3043499 3482692 3248730 9302770 3757710 22835401 3043499 3482692 3248730 9302770 3757710 22835401 3151497 19683904 14619 12351 26387 42019 180606 275982 70288 70288 2324 31425 6172 646 1114 41681 23223352 58545 0.84760 0.96330 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 2,324. 2020 AMOUNT: $ 1,753. 2021 AMOUNT: $ 6,172. 2022 AMOUNT: $ 646. 2023 AMOUNT: $ 1,114. INSURANCE PROCEEDS - 2020 AMOUNT: $ 29,672. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 36187 36187 1521584 1557771 227889 56972 0 0 271655 270846 524604 227889 1294994 1942491 7223 25085 36187 68495 67914 67712 131151 56972 323749 485624 X X X 28 16778.00 1 0 2 1 1 246.00 11855 1016867 600000 166364 1783231 1060285 100000 -143418 1016867 409036 611040 40209 1060285 470464 32000 36522 129950 409036 405126 75290 5573 4379 470464 1.00000 0 0 937379 58671 878708 67522 22293 45229 11538 11538 0 923937 CONSERVATION LAND 4531739 4531739 X 3996996 165200 13681 82267 261148 3735848 321096 321096 4056944 1498305 13681 82267 95948 1402357 568586 568586 1970943 PART II, LINE 3: TWO EASEMENTS HAD AMENDMENTS RECORDED IN JULY 2023. THE AMENDMENTS WERE TO MODIFY LANGUAGE IN THE EXTINGUISHMENT CLAUSES OF EACH EASEMENT TO MEET NEW IRS LANGUAGE PART II, LINE 5: EASEMENTS ARE MONITORED ANNUALLY. COSTS OF THIS EFFORT ARE FUNDED THROUGH PPLT'S STEWARDSHIP POLICY, REQUIRING CONSERVATION EASEMENT DONORS TO CONTRIBUTE TO PPLT'S STEWARDSHIP FUND TO SUPPORT FUTURE MONITORING AND ENFORCEMENT. PPLT ALSO PARTICIPATES IN AN INSURANCE PROGRAM SPONSORED BY THE LAND TRUST ALLIANCE TO ENABLE ITSELF TO RESPOND TO CHALLENGES BROUGHT AGAINST IT. PPLT MAINTAINS AN ADDITIONAL ACCOUNT WITH FUNDS RESERVED FOR THIS PURPOSE. THE 2023 BALANCE WAS $112,292. PART II, LINE 9: CONSERVATION EASEMENTS ARE REPORTED AT FAIR VALUE BASED ON A QUALIFIED APPRAISAL, LESS ANY CASH SETTLEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PURCHASED EASEMENTS ARE REPORTED AT FAIR VALUE INCLUDING ANY CONTRIBUTION ELEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PART V, LINE 4: THE PURPOSE OF THE BOARD-DESIGNATED ENDOWMENT IS TO ACCUMULATE FUNDS TO SUPPORT THE LONG-TERM ABILITY OF THE ORGANIZATION TO ACCOMPLISH THE ORGANIZATION'S EXEMPT PURPOSE. PART X, LINE 2: THE PPLT OPERATES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AS A NON-PROFIT ORGANIZATION AND, THEREFORE, IS EXEMPT FROM INCOME TAXES UNLESS TAXABLE INCOME WOULD RESULT FROM BUSINESS OPERATIONS NOT DIRECTLY RELATED TO THE PPLT'S EXEMPT PURPOSE. THE PPLT IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN MANAGEMENT AND GENERAL EXPENSES, IF APPLICABLE. THE PPLT HAS NO INTEREST AND PENALTIES RELATED TO INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2023. THE PPLT BELIEVES THAT IS HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE PPLT'S FEDERAL RETURN IS SUBJECT TO EXAMINATION FOR THREE YEARS AFTER IT IS FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 79,055. DIRECT RENTAL EXPENSE 3,212. PART XI, LINE 4B - OTHER ADJUSTMENTS: MALT REVENUE NOT CONSOLIDATED FOR GAAP FINANCIAL STATEMENTS 321,096. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 79,055. DIRECT RENTAL EXPENSE 3,212. PART XII, LINE 4B - OTHER ADJUSTMENTS: MALT EXPENSES NOT CONSOLIDATED FOR GAAP FINANCIAL STATEMENTS 568,586. HARVEST MOON 188943 112950 75993 3432 28456 21570 DON'T FENCE ME IN TRAIL RUN 112450 39100 73350 1397 1751 18764 1 7000 7000 274 101 3310 308393 159050 149343 5103 30308 43644 79055 70288 X 3 63318 FMV X 2 381000 APPRAISAL 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS REPORTED IN PART I, COLUMN B. FORM 990, PART III, LINE 2 LAND MANAGEMENT PROGRAM - PPLT'S LAND MANAGEMENT PROGRAM MAINTAINS AND RESTORES FEE-OWNED PROPERTIES FOR THE BENEFIT OF WILDLIFE HABITAT, RESILIENT LANDSCAPE, AND RECREATION. FORM 990, PART III, LINE 3 AT THE END OF 2023, PRICKLY PEAR LAND TRUST CEASED TO BE THE FISCAL SPONSOR FOR MONTANA ASSOCIATION OF LAND TRUSTS (MALT). THAT FISCAL SPONSORSHIP TRANSFERRED TO MONTANA LAND RELIANCE. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES PERFORM INITIAL REVIEW AND PROPOSE RECOMMENDATIONS TO THE BOARD OF DIRECTORS, WHICH HAS DECISION-MAKING AUTHORITY FOR THE ORGANIZATION. THIS PROCESS IS DOCUMENTED IN MINUTES OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE BOARD TREASURER AND STAFF PRIOR TO FILING. A COPY OF THE FORM IS PROVIDED TO THE FINANCE COMMITTEE AND BOARD MEMBERS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. BOARD MEMBERS RECEIVE TRAINING IN THIS AND OTHER POLICIES AND CONFLICTS ARE DISCLOSED IF THEY ARISE. BOARD MEMBERS ARE REMINDED TO ABSTAIN FROM VOTING ON MATTERS IN WHICH A CONFLICT EXISTS. POTENTIAL CONFLICTS IDENTIFIED ARE EVALUATED TO DETERMINE WHETHER A CONFLICT EXISTS UNDER THE ADOPTED POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD PERIODICALLY REVIEWS SALARY SURVEY INFORMATION OBTAINED FROM SIMILAR SMALL LAND TRUSTS AND OTHER SOURCES AS PART OF THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES TO THE AUDIT COMMITTEE'S OVERSIGHT OR SELECTION PROCESS.