Wyoming Stock Growers Land Trust

“The organization has a conservation easement monitoring policy. The wyoming stock growers land trust (wsglt) has the responsibility of annually monitoring its conservation easements to ensure compliance with the terms and conditions of the conservation easement agreements. Failure to monitor easements betrays the confidence of easement grantors, financial supporters, the public, and may threaten the land trusts charitable status. In addition, monitoring of conservations easements is necessary for continued accreditation by the land trust alliance, which is an external verification that demonstrates wsglt is meeting national quality standards. It is the responsibility of the stewardship coordinator to annually review and, if necessary, revise this policy. This policy will be applied to every conservation easement wsglt stewards and will be followed by every employee who conducts monitoring, including interns, volunteers, and contractors. The organization has a conservation easement enforcement policy and a policy regarding conservation easement enforcement procedures. The wsglts easement enforcement policy is intended to address easement reserved rights requests, reserved rights notifications, and violations in a manner which minimizes expenses and inconveniences for both the landowner and the wsglt. Enforcement responsibilities will prioritize respect and professionalism among all parties involved. The measures contained in this policy will be applied to reserved rights requests, reserved rights notifications, and potential violations of agreed upon easement terms. Reserved rights requests/notifications or potential violations will be categorized as outlined below and responded to in the most appropriate manner.”

“Easements acquired by the trust are conservation easements and represent numerous restrictions over the use and development of land not owned by the trust. The trusts policy for conservation easements presumes that the benefit of the conservation easements flows through to the general public and are correspondingly recorded as a program expense on the statement of activities when acquired. All easements donated and acquired by purchase are expensed as conservation easements in the statement of functional expenses. The trust monitors activities on the land and enforces restrictions. During the year ended june 30, 2025, the trust did not acquire any new conservation easements on land. The estimated fair value of the conservation easements acquired in past years was based on values provided by professionally prepared appraisals. As of june 30, 2025, the trust had 121 conservation easements on 300,737 acres.”

“The intended use of the endowment fund is to support the ongoing operations of the organization.”

“At june 30, 2025, the organization believes there are no significant uncertain tax positions or liabilities, or interest and penalties associated with uncertain tax positions.”

“Fundraising direct expenses -51,444 rounding 2”

“Fundraising direct expenses -51,444 rounding -2”