2025-11-17T09:26:53-05:00 2024-12-31 851194366 Jacob W Styer CPA PLLC PO Box 1091 Sandpoint ID 83864 990 2024-01-01 470898549 Kaniksu Land Trust Inc % James Zuberbuhler KANI 2082639471 PO Box 2123 Sandpoint ID 83864 JAMES ZUBERBUHLER President 2082639471 2025-05-09 true true JACOB W STYER CPAPFS P01811549 8289898095 2025-11-17 2024 2025-03-06 01:10:19Z 1281367 false X www.kaniksu.org X 2002 ID Caring for the lands and people of the Kaniksu Region, today, tomorrow, and forever. 7 7 17 225 0 0 1190571 1110372 42937 49922 47081 58807 18314 1049 1298903 1220150 423366 0 347409 416929 0 47627 362305 401561 709714 1241856 589189 -21706 7489621 7475384 38856 40654 7450765 7434730 X Caring for the lands and people of the Kaniksu Region, today, tomorrow, and forever. false false 945637 69161 See Schedule O 945637 true true false false false false true false false true true false false false true false true false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false false true 24 0 true 17 true false false false false false true true false false false false false false X 7 7 false false false false false false false true true false false true true true true false true true false false X X James Zuberbuhler 2082639471 PO Box 2123 Sandpoint ID 83864 X Rich Del Carlo Director 1.00 0.00 X 0 0 0 Nate Hall Secretary 1.00 0.00 X X 0 0 0 Morgan Hepler Director 1.00 0.00 X 0 0 0 Dan Krabacher Director 1.00 0.00 X 0 0 0 Katherine Maudrone Director 1.00 0.00 X 0 0 0 Diane Williams Treasurer 1.00 0.00 X X 0 0 0 Kyler Wolf Past President 1.00 0.00 X 0 0 0 James Zuberbuhler President 1.00 0.00 X X 0 0 0 0 0 0 0 false false false 55589 254653 800130 7336 1110372 Educational programs 611600 45597 45597 Contract fees 541700 4325 4325 49922 58807 58807 18598 55589 57804 -39206 -39206 2113 3413 -1300 -1300 Lumber sales 110000 12334 12334 Rent groundskeeper 531110 12000 12000 Reimbursed expenses 110000 9161 9161 8060 8060 41555 1220150 90177 0 19601 423366 423366 363826 214012 126883 22931 23485 23485 29618 17870 9864 1884 56077 51859 4218 195 195 28400 28400 1054 1054 7219 7219 25758 6111 7983 11664 3569 68 3501 30851 11409 19426 16 11746 10379 1301 66 4096 3247 764 85 24979 7114 12502 5363 16343 5591 10752 Sled Hill 120470 120470 Land Management Expenses 25022 25022 Supplies & Equipment 24762 24259 396 107 Membership & Dues 10734 9725 738 271 10286 6667 2597 1022 1241856 945637 248592 47627 49048 41494 2054492 542166 620345 234296 3703 8793 5255 41 6653947 113315 4642210 6540632 114692 107838 7489621 7475384 38856 40654 38856 40654 X 4782272 6559542 2668493 875188 7450765 7434730 7489621 7475384 -21706 5671 0 X false true X true false X 179799 1502219 2467318 1190571 1110372 6450279 179799 1502219 2467318 1190571 1110372 6450279 2519633 3930646 15749 11576 5939 47081 58026 138371 45156 43391 6964 39804 29361 164676 6753326 317365 0.58200 0.56760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 29 4975.35 2 true 109.00 4735 111610 8630 1836 1054 117350 104765 150 9588 1841 1052 111610 120000 -12453 2782 104765 20000 100000 3480 3480 120000 20000 24 24 20000 1.00000 true false 6170722 6170722 396757 72407 324350 86468 40908 45560 6540632 Operating Lease Liability 10288 Accrued wages, taxes and benefits 24445 Credit cards payable 4976 Sales tax payable 945 40654 1244594 5671 5561 18991 30223 1214371 1054 4725 5779 1220150 1260629 5561 18991 24552 1236077 1054 4725 5779 1241856 Part II, Line 3-Summary of easement written policies Monitoring and Enforcement Policy The Kaniksu Land Trusts (KLT) responsibility of enforcing Conservation Easements (CE) is one of its core requirements. The Conservation Easement Enforcement Policy and Implementation Procedures sets forth the governing principals for a robust CE enforcement program, specifically how to prevent easement violations, determine if and how significant of a violation has occurred, and remedies for the violation. A strong enforcement program starts with maintaining good relationships with the current owners of the land encumbered by the CE. This relationship is based on frequent communication and shared responsibility to foster this relationship. The KLT must consult annually with the landowner either during the on-site monitoring visit or another time. The landowner should also be included in general KLT outreach. While prevention is the best strategy for avoiding a violation, the may be an incidence of the landowner or third party infringement of the terms of the conservation easement. When this occurs, the KLT must assume its right and obligation to enforce the terms of the restrictions that have been violated. In the event that there is a violation, the KLT must determine whether the landowner is responsible, the severity of the violation, and the best remedy for the violation. This should be done in consultation with the landowner unless an alternate is recommended by the Board of Directors, the Lands Committee or KLT counsel. While it is in all parties best interest to avoid litigation, in extreme cases this may be required. A strong stewardship endowment is thus required for long-term CE enforcement. Part II, Line 9-Description of easement reporting KLT does not report the value of conservation easements, as it is our opinion that they have no value to the organization. This fact is disclosed in the Companys audited financial statements. Part V, Line 4-Intended uses of endowment funds Only the interest on the original $120,000 can be utilized in support of conservation easement monitoring on the Gold Creek Ranch and the Syringa Trails System. The original $120,000 endowment must be held in perpetuity in an interest bearing account. Part XI, Line 2d-Other revenue included on Sch D but not on 990 Special Event income reported net of Supplies (audit) ($42,226)Fundraising expenses (990) - $57,804Cost of Goods Sold - $3,413 Part XI, Line 4b-Other revenue not included on Sch D but on 990 In-kind contributions - $4,725 Part XII, Line 2d-Other expenses included on Sch D but not on 990 Special Event income reported net of Supplies (audit) ($42,226)Fundraising expenses (990) - $57,804Cost of Goods Sold - $3,413 Part XII, Line 4b-Other expenses not included on Sch D but on 990 In-kind contributions - $4,725 Feast 41621 38696 2925 107 2178 300 26385 Pairings 16453 12883 3570 107 701 9447 2 16113 4010 12103 408 18171 74187 55589 18598 622 2879 300 54003 57804 -39206 true LEAP Charities Inc 670 E Riverpark Lane Suite 170 Boise ID 83706 261738122 501c3 423366 Community Housing Trust 1 Monitoring procedures (Part I, line 2) Support provided to LEAP Charities, Inc. for the Community Housing Trust is governed by a joint venture agreement. Form 990 governing body review Part VI line 11 The initial draft of the 990 is prepared by a CPA, and reviewed by the executive director, operations manager and bookkeeper. The second draft is reviewed by the Treasurer, and additional changes are made if necessary. The final draft is reviewed and approved by the entire Board of Directors. Conflict of interest policy compliance Part VI line 12c The board annually reviews and signs the organizations conflict of interest policy. Also, at the beginning of each board meeting there is an agenda item requesting disclosure of any real or potential conflicts that may be present during the conducting of business. These are identified and dealt with as necessary. Possible outcomes might include recusal from discussions, abstention from voting and/or temporary removal from the board. CEO executive director top management comp Part VI line 15a A written review of the executive director is conducted annually by the full board of directors, and the results are presented to the president for his/her discussion with the executive director. Methods for determining compensation include comparable industry salaries using data collected by the Land Trust Alliance and TREC, then adjusted for location, tenure and performance. Governing documents etc available to public Part VI line 19 KLT presents abridged financial reports to the public in its annual report. In that report we offer to provide any additional information if requested. These reports are posted on the website. We share our 990 with non-profit information clearinghouse websites such as Guidestar.org and make available hard copies upon request. Our articles of incorporation are available on our website. We do not publicize our conflict of interest policy but would provide to the public upon request. Part III response or note to any other line in Part III Conservation In 2024, Kaniksu Land Trust advanced its mission to care for the lands and people of the Kaniksu Region by protecting key landscapes and fostering meaningful partnerships. Three new conservation easements permanently safeguarded woodlands and wetlands along Grouse Creek, Swan Creek, and Samuels Road, preserving vital wildlife habitat and scenic open space. A landmark donation from Idaho Forest Group protected nearly 2,000 acres along Prichard Creek, ensuring long-term benefits for fish, wildlife, and sustainable forestry. KLT also continued to collaborate with the Kalispel Tribe, Bonner County Historical Society, and local partners to launch the Kalispel Water Trail, connecting cultural history and recreation along Lake Pend Oreille. These projects bring KLTs total impact to over 6,500 acres conserved, with thousands more in progress, reflecting a deep and growing community commitment to conservation. Education Kaniksu Land Trusts education programs continued to expand in 2024, connecting hundreds of youth and adults to the outdoors. The Outdoor Education Program reached students across eight schools in the Lake Pend Oreille School District, with dedicated on-staff outdoor educators leading lessons in science, ecology, and stewardship. KLT provided mentorship, training, and resources to sustain this growing movement toward outdoor learning. The Rewilding School Play Yards initiative continued transforming playgrounds into natural learning environments, supporting creativity and environmental awareness. Community In 2024, KLT deepened its role as a catalyst for community resilience. The Community Housing Trust took a major step forward with the purchase of six lots in Priest River for the Village at River View Ridge, ensuring perpetual affordability for local working families. This initiative, supported by LEAP Housing, the Equinox and Sangham Foundations, and other donors, reflects KLTs innovative approach to addressing the housing crisis while preventing sprawl into rural lands. KLT further led accessibility and inclusion efforts through a Land Trust Alliance grant, ensuring that its programs and properties welcome people of all abilities. These initiatives embody KLTs belief that healthy communities and healthy lands are deeply interconnected.