Bear River Land Conservancy

“Part VI, Section A, Line 2: Two officers, Steve Daniels and Barbara Daniels, are husband and wife.”

“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.”

“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.”

“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 - 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).”

“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.”