2024-11-13T09:56:05-06:00 2024-06-30 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-10-01 742138785 JACKSON HOLE LAND TRUST JACK 3077334707 PO BOX 2897 JACKSON WY 83001 DEREK SCHAEFER CFO 3077334707 2024-11-07 1 1 SAM BRUNSON CPA P01696998 4067281800 2024-11-07 2023 2024-10-15 13:58:12Z DEREK SCHAEFER PO BOX 2897 JACKSON WY 83001 8370903 0 X JHLANDTRUST.ORG X 1980 WY THE JACKSON HOLE LAND TRUST (JHLT) IS A NONPROFIT THAT WAS ESTABLISHED IN 1980. THE LAND TRUST'S MISSION IS TO PROTECT AND STEWARD NORTHWEST WYOMING LANDSCAPES FOR CURRENT AND FUTURE GENERATIONS. THE LAND TRUST ENVISIONS A LEGACY OF RESILIENT OPEN SPACES, WILDLIFE HABITAT, WORKING LANDS AND COMMUNITY SPACES, FOREVER PROTECTED ACROSS NORTHWEST WYOMING. 22 22 22 50 0 0 4574726 7316905 50313 7840 625644 595939 24411 24810 5275094 7945494 70011 169411 0 0 1765128 1421309 0 0 439272 2512107 5504729 4347246 7095449 927848 850045 36854609 39702946 1016467 977320 35838142 38725626 X THE JACKSON HOLE LAND TRUST (JHLT) IS A NONPROFIT THAT WAS ESTABLISHED IN 1980. THE LAND TRUST'S MISSION IS TO PROTECT AND STEWARD NORTHWEST WYOMING LANDSCAPES FOR CURRENT AND FUTURE GENERATIONS. THE LAND TRUST ENVISIONS A LEGACY OF RESILIENT OPEN SPACES, WILDLIFE HABITAT, WORKING LANDS AND COMMUNITY SPACES, FOREVER PROTECTED ACROSS NORTHWEST WYOMING. 0 0 4204849 0 0 PROTECTION DEPARTMENT: THE JHLT WORKS WITH LANDOWNERS TO PROTECT LAND FOR CONSERVATION PURPOSES INCLUDING OPEN SPACES, HISTORIC RANCHING, WILDLIFE HABITAT AND CORRIDORS, AND SCENIC CORRIDORS. DURING THE YEAR THE JHLT PROTECTED AN ADDITIONAL 789 ACRES THROUGH FIVE NEW CONSERVATION EASEMENTS. TO DATE THE JHLT HAS HELPED TO PROTECT OVER 62,000 ACRES IN AND AROUND JACKSON HOLE AND THE GREATER NORTHWEST WYOMING. 1642601 169411 7840 COMMUNITY CONSERVATION AND PUBLIC OUTREACH AND EDUCATION: THE JHLT EDUCATES THE PUBLIC AND LANDOWNERS ABOUT OUR WORK TO PROTECT CONSERVATION VALUES ON PRIVATE LANDS THROUGH EASEMENTS. THIS IS DONE THROUGH LETTERS, PUBLICATIONS, OUR WEBSITE, EMAIL LIST, IN THE PRESS, PROFESSIONAL SEMINARS, PHONE CALLS, FIELD TRIPS AND EVENTS ON EASEMENT-PROTECTED PROPERTIES SUCH AS R PARK, AND ONE-ON-ONE MEETINGS, BOTH IN JACKSON AND WITH DONORS IN CITIES AROUND THE U.S. THE LAND TRUST ALSO GRANTED $151,981 TO A RELATED NONPROFIT ORGANIZATION FOR THE PURPOSE OF IMPROVING AND MAINTAINING LAND OWNED BY THE RELATED NONPROFIT ORGANIZATION AND CURRENTLY PROTECTED BY A CONSERVATION EASEMENT HELD BY JHLT. THE LAND TRUST GRANTED $17,430 TO OTHER NONPROFIT ORGANIZATIONS. 336152 0 0 STEWARDSHIP DEPARTMENT: THE JHLT'S STEWARDSHIP DEPARTMENT IS RESPONSIBLE FOR ACTIVELY MONITORING AND ENFORCING THE CONSERVATION EASEMENTS THAT THE LAND TRUST HOLDS AND STEWARDING THE PROPERTIES THAT THE JHLT HOLDS IN FEE. THE JHLT WORKS TO UPHOLD THE CONSERVATION VALUES ON EASEMENT-PROTECTED AND FEE PROPERTIES ON OVER 62,000 ACRES OF LAND IN NORTHWEST WYOMING. 6183602 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 39 0 1 22 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 22 22 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IL KS KY MD MA ME MI MN MS ND NH NJ NM NY NC NV OH OK OR PA RI SC TN UT VA WA WV WI X MIKE FENN 3077334707 690 US-89 SUITE 101 PO BOX 2987 JACKSON WY 83001 MIKE FENN CHAIR 3.00 X X 0 0 0 LORI FIELDS VICE CHAIR 3.00 X X 0 0 0 SHAWN SMITH 2ND VICE CHAIR 4.00 X X 0 0 0 KELLY DAVIS TREASURER 3.00 X X 0 0 0 MICHAEL SCHROTZ SECRETARY 3.00 1.00 X X 0 0 0 JAN DAVIS DIRECTOR 2.00 X 0 0 0 MARK FISHER DIRECTOR 2.00 X 0 0 0 GARRETT GROWNEY DIRECTOR 2.00 X 0 0 0 MEKKI JAIDI DIRECTOR 2.00 X 0 0 0 DES JENNINGS DIRECTOR 2.00 X 0 0 0 CODY LOCKHART DIRECTOR 2.00 X 0 0 0 ANITA MILES DIRECTOR 2.00 X 0 0 0 ALEX MUROMCEW DIRECTOR THRU 9/30/23 2.00 X 0 0 0 MARION MUSSAFER DIRECTOR 3.00 1.00 X 0 0 0 EMILE Z NEWMAN DIRECTOR 2.00 X 0 0 0 ROBERT PETERS DIRECTOR THRU 9/30/23 3.00 1.00 X 0 0 0 GEORGE PUTNAM DIRECTOR 3.00 1.00 X 0 0 0 SONJA RIFE DIRECTOR 2.00 X 0 0 0 PATI ROCHA DIRECTOR 2.00 X 0 0 0 NICOLE SHEEHAN DIRECTOR 2.00 X 0 0 0 AMY STAEHR DIRECTOR 2.00 X 0 0 0 PATRICIA STANCARONE DIRECTOR 3.00 1.00 X 0 0 0 HENRY B WHEELER DIRECTOR 3.00 4.00 X 0 0 0 LINDSAY WILCOX DIRECTOR 2.00 X 0 0 0 MAXWELL LUDINGTON PRESIDENT 40.00 1.00 X 171281 0 5149 ELIZABETH LONG VICE PRESIDENT 40.00 X 136407 0 30420 DEREK SCHAEFER COO/CFO 40.00 1.00 X 114517 0 18027 422205 0 53596 3 0 1 0 0 3775 6340 262803 7043987 4520240 7316905 COMMUNITY EVENTS 713990 7840 7840 7840 646234 646234 24810 0 24810 24810 24810 375114 424329 1080 -49215 -1080 -50295 -50295 7945494 7840 0 620749 169411 169411 367522 238338 48145 81039 771826 490812 104731 176283 15824 10263 2072 3489 183129 118759 23990 40380 83008 53831 10874 18303 14176 10198 3978 56190 56190 90289 90289 79680 35265 34399 10016 25875 15868 10007 65862 27906 18545 19411 48853 14079 12992 21782 100985 73860 7849 19276 13571 1831 11724 16 8753 8753 19303 14783 1428 3092 82742 63364 6123 13255 30966 10611 18928 1427 EASEMENT PURCHASES 4690000 4690000 COMMUNITY OUTREACH 83633 55805 6921 20907 PROTECTION SERVICES 69659 69659 STEWARDSHIP 18959 18959 5233 4644 589 7095449 6183602 472575 439272 203755 111689 337947 572432 5021253 4866380 1294646 14790 21408 64364 4313228 665602 3674770 3647626 22196743 25716845 4104087 4708820 36854609 39702946 292494 284781 688473 669645 35500 22894 1016467 977320 X 24952887 27205383 10885255 11520243 35838142 38725626 36854609 39702946 850045 2037439 0 X X 0 1 X 1 0 X 4752666 11650989 6211140 4574726 7316905 34506426 4752666 11650989 6211140 4574726 7316905 34506426 9836890 24669536 588971 551665 665570 667979 671044 3145229 -1013 -1067 364 1762 46 21312 21400 29900 72612 37724313 58153 0.65390 0.65360 X PART II, SHORT YEAR EXPLANATION: JACKSON HOLE LAND TRUST IS FILING A SHORT-YEAR TAX RETURN WITH THE TAX YEAR ENDING ON JUNE 30, 2024. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 305 61172.00 0 2 1 3460.00 336152 5455959 250000 656512 180952 6181519 5061787 120843 478696 205367 5455959 18458546 1723245 -3112502 1570624 120392 15378273 14057040 5168007 551665 1208781 109385 18458546 13210499 2286216 580109 1932194 87590 14057040 1.00000 0.00000 0.00000 0 0 1505978 1505978 2419259 434449 1984810 387991 231153 156838 3647626 LAND HELD FOR CONSERVATION PURPOSES 3768665 CHARITABLE REMAINDER UNITRUST RECEIVABLE 572553 ESCROW FUNDS 213223 CASH SURRENDER VALUE OF LIFE INSURANCE 114611 RIGHT OF USE ASSET 21894 CONSTRUCTION IN PROGRESS 16574 RENT DEPOSIT 1300 4708820 LEASE LIABILITY (ON RIGHT OF USE ASSET) 21894 SECURITY DEPOSIT 1000 22894 PART II, LINE 5: IN ORDER TO SUCCESSFULLY FULFILL THE RESPONSIBILITIES AND LEGAL OBLIGATIONS ASSOCIATED WITH STEWARDING A CONSERVATION EASEMENT IN PERPETUITY, THE LAND TRUST MUST PREPARE FOR INEVITABLE CHALLENGES TO THE LEGAL ASPECTS OF THE EASEMENT, WHILE PROTECTING THE CONSERVATION VALUES INHERENT TO THE PROPERTY THAT ARE INTENDED TO BE CONSERVED. THE JHLT SHALL ACHIEVE THIS THROUGH SOUND EASEMENT DRAFTING, ONGOING OWNER RELATIONS, AND ANNUAL MONITORING OF PROPERTIES THAT SUPPORT A THREE-PART ENFORCEMENT STRATEGY OF VIOLATION PREVENTION, VIOLATION CLASSIFICATION, AND GUIDELINES FOR VIOLATION RESPONSE. PART II, LINE 9: THE LAND TRUST RECEIVES GIFTS OF EASEMENTS AND, IN ADDITION, PURCHASES EASEMENTS. THESE EASEMENTS REPRESENT RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY THE LAND TRUST. PRIOR TO SEPTEMBER 30, 2006, THE LAND TRUST RECORDED AN ESTIMATE OF VALUE FOR DONATED EASEMENTS AND THE ORIGINAL PURCHASE PRICE FOR PURCHASED EASEMENTS. DUE TO THE UNCERTAINTY OF VALUING DONATED EASEMENTS, BEGINNING IN OCTOBER 2006 THE ORGANIZATION ONLY RECORDS PURCHASED EASEMENTS AT THE ORIGINAL PURCHASE PRICE AT THE DATE OF PURCHASE. THE LAND TRUST MONITORS ACTIVITIES ON THE LAND AND ENFORCES RESTRICTIONS CONTAINED IN BOTH DONATED AND PURCHASED EASEMENTS. TWO CONSERVATION EASEMENTS WERE DONATED TO THE LAND TRUST DURING THE YEAR ENDED JUNE 30, 2024, AND TWO CONSERVATION EASEMENTS WERE PURCHASED DURING THE YEAR ENDED JUNE 30, 2024 FOR A TOTAL ACQUISITION COST OF $4,690,000. PART V, LINE 4: FUNDS ARE BOARD-DESIGNATED NET ASSETS WHICH ARE NOT SUBJECT TO DONOR RESTRICTIONS. $5,111,135 HAS BEEN SET ASIDE TO FUND OPERATIONS AND $1,070,384 HAS BEEN SET ASIDE FOR COMMUNITY CONSERVATION. PART II, LINE 6 AND 7: TOTAL STAFF HOURS DEVOTED TO MONITORING AND ENFORCING NEW OR EXISTING CONSERVATION EASEMENT DURING THE YEAR AMOUNTED TO 3,460 HOURS. EXPENSES DEVOTED TO SUCH ACTIVITIES DURING THE PERIOD OF 10/1/23 TO 6/30/24 TOTALED $336,152. 1 RENDEZVOUS LANDS CONSERVANCY PO BOX 6430 JACKSON WY 83002 454050415 501(C)(3) 67652 84329 FMV PATHWAYS PROJECT ASSET TO IMPROVE LAND CONSERVATION. UNIVERSITY OF WYOMING FOUNDATION 222 SOUTH 22ND STEET LARAMIE WY 82027 830201971 501(C)(3) 6930 0 PRIVATE LANDS MGMT PROGRAM 2 0 PART I, LINE 2: JHLT CONTROLS RENDEZVOUS LANDS CONSERVANCY AND ACCORDINGLY MONITORS HOW THE LAND IMPROVEMENTS ARE UTILIZED. X X 0 0 0 0 0 0 0 1 0 MAXWELL LUDINGTON PRESIDENT 166455 0 4826 0 0 0 3426 0 1723 0 176430 0 0 0 ELIZABETH LONG VICE PRESIDENT 132552 0 3855 0 0 0 2823 0 27597 0 166827 0 0 0 PART I, LINE 7 THE JHLT DETERMINES BONUSES FOR EMPLOYEES NEAR THE END OF THE FISCAL YEAR, INCLUDING BONUSES FOR OFFICERS. BONUSES ARE BASED ON MERIT AND ARE NOT CONTINGENT ON REVENUES OR NET EARNINGS. X 13 97783 FMV X 5 4412500 APPRAISAL X MISC. SUPPLIES 5 9957 COST 2 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS REPORTED IN PART I, COLUMN B. PART I, LINE 33: THE ORGANIZATION RECOGNIZES BARGAIN PURCHASES AND CONTRIBUTED EASEMENTS AS PROGRAM INCOME AND EXPENDITURES IN THE STATEMENT OF ACTIVITIES, BASED ON THE APPRAISED VALUE OF THE EASEMENT, IN THE FISCAL YEAR WHEN THE EASEMENT IS ACQUIRED. FOUR CONSERVATION EASEMENTS WERE DONATED TO THE ORGANIZATION DURING THE PERIOD ENDED JUNE 30, 2024, AND ONE CONSERVATION EASEMENT WAS PURCHASED DURING THE PERIOD ENDED JUNE 30, 2024. THE PURCHASED EASEMENT INCLUDED A BARGAIN PURCHASE COMPONENT. FORM 990, PART VI, SECTION A, LINE 4 AMENDED BYLAWS TO INCREASE NUMBER OF DIRECTORS TO NO MORE THAN 25 PERSONS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW. THE FINANCE COMMITTEE THEN TAKES THE 990 TO THE FULL BOARD FOR APPROVAL BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY SHALL APPLY TO THE FOLLOWING PERSONS: MEMBERS OF THE BOARD OF DIRECTORS; MEMBERS OF THE ADVISORY COUNCIL; MEMBERS OF ANY COMMITTEE OR ADVISORY GROUP CREATED BY JHLT WHO ARE NOT MEMBERS OF THE BOARD OF DIRECTORS, ADVISORY COUNCIL, OR STAFF; ANY PERSON WHO HAS WITHIN (5) YEARS OF THE DATE OF ANY TRANSACTION WITH RESPECT TO WHICH CONFLICT OF INTEREST IS BEING DETERMINED, CONTRIBUTED $5,000 OR MORE, 2% OF THE JHLT'S ANNUAL RECEIPTS OR MORE, WHICHEVER IS LESS; MEMBERS OF THE FAMILY OF ANY OF THE FOREGOING, AND BUSINESS ASSOCIATES OF ANY OF THE FOREGOING; AND OTHER PERSON WITH INFORMATION NOT AVAILABLE TO THE PUBLIC THAT IS RELEVANT TO A TRANSACTION. THE BOARD CHAIR OR PRESIDENT, WITH INPUT FROM RELEVANT COMMITTEE MEMBERS, IF APPLICABLE, SHALL REVIEW ALL CONFLICTS AND DETERMINE WHETHER A CONFLICT EXISTS. THE CONFLICTED PERSON MAY NOT PARTICIPATE IN THE DISCUSSION OR VOTE ON ANY TRANSACTIONS WITH RESPECT TO WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIR REVIEWS AND APPROVES THE PRESIDENT'S COMPENSATION IN AN ANNUAL MEETING WITH THE PRESIDENT. KEY EMPLOYEE COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS OF THE JACKSON HOLE LAND TRUST ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE LAND TRUST'S OFFICE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. RENDEZVOUS LANDS CONSERVANCY PO BOX 6430 JACKSON WY 83002 454050415 LAND CONSERVATION WY 501(C)(3) 509(A)(3) JACKSON HOLE LAND TRUST 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 RENDEZVOUS LANDS CONSERVANCY B 67652 CASH PAYMENT RENDEZVOUS LANDS CONSERVANCY O 308974 SHARED WAGES RENDEZVOUS LANDS CONSERVANCY R 84329 FMV