Civic Intelligence

Kaniksu Land Trust Inc

EIN 47-0898549 • 501(c)3 • Sandpoint, ID

Profile

To protect, maintain and enhance natural resources.

PO Box 2123Sandpoint, ID 83864

kaniksulandtrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.03x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

32nd percentile

-1.8%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-0.2%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-6.1%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,475,384

Down $14,237 (-0.2%) from 2023

Liabilities

Up

$40,654

Up $1,798 (+4.6%) from 2023

Net Assets

Down

$7,434,730

Down $16,035 (-0.2%) from 2023

Revenue

Down

$1,220,150

Down $78,753 (-6.1%) from 2023

Expenses

Up

$1,241,856

Up $532,142 (+75%) from 2023

Net Income

Down

-$21,706

Down $610,895 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $214,587Net Assets 2010: $214,5872010Assets 2011: $194,573Liabilities 2011: $1,721Net Assets 2011: $192,8522011Assets 2012: $156,132Liabilities 2012: $1,3002012Assets 2013: $170,485Liabilities 2013: $10,387Net Assets 2013: $160,0982013Assets 2014: $352,722Liabilities 2014: $0Net Assets 2014: $352,7222014Assets 2015: $762,570Liabilities 2015: $3,833Net Assets 2015: $758,7372015Assets 2016: $2,581,716Liabilities 2016: $1,109Net Assets 2016: $2,580,6072016Assets 2017: $3,330,101Liabilities 2017: $347Net Assets 2017: $3,329,7542017Assets 2018: $3,830,437Liabilities 2018: $2,596Net Assets 2018: $3,827,8412018Assets 2019: $4,037,464Liabilities 2019: $2,240Net Assets 2019: $4,035,2242019Assets 2020: $3,945,736Liabilities 2020: $10,872Net Assets 2020: $3,934,8642020Assets 2021: $5,038,619Liabilities 2021: $15,796Net Assets 2021: $5,022,8232021Assets 2022: $6,904,585Liabilities 2022: $48,315Net Assets 2022: $6,856,2702022Assets 2023: $7,489,621Liabilities 2023: $38,856Net Assets 2023: $7,450,7652023Assets 2024: $7,475,384Liabilities 2024: $40,654Net Assets 2024: $7,434,7302024

Highlighted filing

2024

Assets$7,475,384
Liabilities$40,654
Net Assets$7,434,730

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $72,114Expenses 2010: $118,559Net Income 2010: -$46,4452010Revenue 2011: $94,009Expenses 2011: $113,737Net Income 2011: -$19,7282011Revenue 2012: $109,193Expenses 2012: $147,213Net Income 2012: -$38,0202012Revenue 2013: $146,157Expenses 2013: $140,891Net Income 2013: $5,2662013Revenue 2014: $333,220Expenses 2014: $140,596Net Income 2014: $192,6242014Revenue 2015: $598,886Expenses 2015: $192,871Net Income 2015: $406,0152015Revenue 2016: $2,091,783Expenses 2016: $269,913Net Income 2016: $1,821,8702016Revenue 2017: $1,106,883Expenses 2017: $357,736Net Income 2017: $749,1472017Revenue 2018: $1,525,320Expenses 2018: $371,521Net Income 2018: $1,153,7992018Revenue 2019: $603,812Expenses 2019: $396,429Net Income 2019: $207,3832019Revenue 2020: $246,482Expenses 2020: $383,583Net Income 2020: -$137,1012020Revenue 2021: $1,543,997Expenses 2021: $381,945Net Income 2021: $1,162,0522021Revenue 2022: $2,484,177Expenses 2022: $629,562Net Income 2022: $1,854,6152022Revenue 2023: $1,298,903Expenses 2023: $709,714Net Income 2023: $589,1892023Revenue 2024: $1,220,150Expenses 2024: $1,241,856Net Income 2024: -$21,7062024

Highlighted filing

2024

Revenue$1,220,150
Expenses$1,241,856
Net Income-$21,706

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.48$0.04$7.43$1.22$1.24$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.49$0.04$7.45$1.30$0.71$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.90$0.05$6.86$2.48$0.63$1.85
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$0.02$5.02$1.54$0.38$1.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.01$3.93$0.25$0.38$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$0.00$4.04$0.60$0.40$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.00$3.83$1.53$0.37$1.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.00$3.33$1.11$0.36$0.75
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.00$2.58$2.09$0.27$1.82
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.60$0.19$0.41
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$0.33$0.14$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.15$0.14$0.01
2012Summary only. Only limited summary data is available for this year.$0.16$0.00$0.11$0.15$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$0.09$0.11$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.21$0.07$0.12$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.2
Gross Receipts
$1,281,367
Mission and Program Overview

Mission

To protect, maintain and enhance natural resources.

Caring for the lands and people of the Kaniksu Region, today, tomorrow, and forever.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,642,210$6,540,632▲ $1,898,422
Savings and Temporary Cash Investments$2,054,492$542,166▼ $1,512,326
Pledges and Grants Receivable$620,345$234,296▼ $386,049
Cash and Non-Interest-Bearing Accounts$49,048$41,494▼ $7,554
Inventories for Sale or Use$8,793$5,255▼ $3,538
Accounts Receivable-$3,703-
Prepaid Expenses and Deferred Charges$41--
Total Assets$7,489,621$7,475,384▼ $14,237
Other Assets Total$114,692$107,838▼ $6,854
Liabilities
Other Liabilities$38,856$40,654▲ $1,798
Total Liabilities$38,856$40,654▲ $1,798
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,782,272$6,559,542▲ $1,777,270
Net Assets With Donor Restrictions$2,668,493$875,188▼ $1,793,305
Total Net Assets Fund Balance$7,450,765$7,434,730▼ $16,035
Total Liabilities and Net Assets / Fund Balance$7,489,621$7,475,384▼ $14,237

Asset Categories

AssetBook ValueDepreciationBasis
Land$6,170,722-$6,170,722
Buildings$324,350$72,407$396,757
Other Land Buildings$45,560$40,908$86,468

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$111,610-▲ $8,630$1,836$117,350
2023$104,765$150▲ $9,588$1,841$111,610
2022$120,000-▼ $12,453$2,782$104,765
2021$20,000$100,000▲ $3,480$3,480$120,000
2020$20,000-▲ $24$24$20,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kyler WolfPast President
James ZuberbuhlerPresident
Dan KrabacherDirector
Katherine MaudroneDirector
Morgan HeplerDirector
Rich Del CarloDirector
Nate HallSecretary
Diane WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,110,372
Program Service Revenue
$49,922
Investment Income
$58,807
Other Revenue
$1,049
All Other Contributions
$800,130
Change in Net Assets
$-21,706

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,214,371
Revenue Not Reported on Financial Statements
$5,779
Revenue Not Reported on Form 990
$30,223
Other Revenue Adjustments
$4,725
Total Revenue per Audited Statements
$1,244,594
Total Revenue per Form 990
$1,220,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$423,366
Salaries, Compensation, and Employee Benefits$416,929
Other Expenses$401,561
Total Fundraising Expense$47,627
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$423,366--$423,366
Other Salaries and Wages$214,012$126,883$22,931$363,826
Fees for Services Management$51,859-$4,218$56,077
Occupancy$11,409$19,426$16$30,851
Payroll Taxes$17,870$9,864$1,884$29,618
Fees for Services Accounting-$28,400-$28,400
Office Expenses$6,111$7,983$11,664$25,758
Depreciation Depletion$7,114$12,502$5,363$24,979
Other Employee Benefits-$23,485-$23,485
Insurance$5,591$10,752-$16,343
Travel$10,379$1,301$66$11,746
Other Expenses$9,725$738$271$10,734
All Other Expenses$6,667$2,597$1,022$10,286
Advertising$7,219--$7,219
Conferences and Meetings$3,247$764$85$4,096
Information Technology$68$3,501-$3,569
Fees for Service Investment Mgmnt Fees$1,054--$1,054
Fees for Services Legal$195--$195
Total Functional Expenses$945,637$248,592$47,627$1,241,856

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,260,629
Total Expenses per Form 990$1,241,856
Expenses per Audited Statements$1,236,077
Expenses Not Reported on Form 990$24,552
Expenses Not Reported on Financial Statements$5,779
Other Expense Adjustments$4,725
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
LEAP Charities IncBoise, ID501c3Community Housing Trust$423,366
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$57,804
Fundraising Gross Income$18,598
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pairings$16,453$3,570$9,447$-5,877
Feast$41,621$2,925$26,385$-23,460
Total Events$74,187$18,598$57,804$-39,206
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued wages, taxes and benefits$24,445
Operating Lease Liability$10,288
Credit cards payable$4,976
Sales tax payable$945
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
Kaniksu Land Trust Inc
EIN
47-0898549
In Care Of
% James Zuberbuhler
Phone
2082639471
Address
PO Box 2123, Sandpoint, ID 83864

Signing Officer

Name
James Zuberbuhler
Title
President
Phone
2082639471
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
225

Preparer

Firm
Jacob W Styer CPA PLLC
Address
PO Box 1091, Sandpoint, ID 83864
Preparer
Jacob W Styer Cpapfs
Phone
8289898095
Supplemental Narrative

Additional Explanations

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.

Financial Statement Notes

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

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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