Payette Land Trust Inc.

“Plt policy book lta s&p reference 2c.1.a, procedure no. 2.1.2: the following procedures are intended to be a guide for the payette land trust in complying with the federal requirement for filling a complete and accurate information return (form 990 or equivalent) with the internal revenue service. The plt will reference the land trust alliance finance - compiled guidance document along with these procedures to ensure the proper review, accuracy and timeliness of the irs 990 document.”

“Payette land trust (plt) ensures that any conflicts of interest or the appearance thereof are either avoided or appropriately managed through disclosure, recusal or other means. The effectiveness of plt depends upon its credibility and reputation for fairness. Identifying and addressing conflicts of interest also protects plt's tax-exempt non-profit standing. Conflicts of interest generally arise when an action or association with plt benefits not only plt, but also an insider of plt as defined below. This policy follows federal and state conflict disclosure laws.”

“The executive committee should meet at least annually in an executive session to review the executive director's performance, salary and benefits and report to the board. The executive committee may consult with the staff regarding the executive director's performance. Following the board's review, the president of the board will meet with the executive director to report on the evaluation and, with the executive director's input, establish goals for future performance. A written report will be kept in the personnel file. If performance is unsatisfactory at any time, the executive committee will report this to the board of directors and another performance review will be scheduled within a reasonable period of time. If performance is still unsatisfactory and the executive committee recommends termination, the executive director will be asked to resign. The executive director may appeal this decision to the full board of directors.”

“The job performance of plt employees will be formally evaluated twice during the first year of employment and annually thereafter. The purpose of the performance review is to evaluate an employee's work performance and progress since employment or since the last performance review, with reference to clearly stated standards. The evaluation should also provide the employee and his/her supervisor with an opportunity to establish goals for future performance. Factors such as basic skills, cooperation, judgment, creativity, initiative, and professional development will be considered. A standard form will be used. A written report will be kept in the personnel files. If the performance of an employee is unsatisfactory s/he will automatically be placed on probation. Another performance review will occur within a reasonable time period. If at that time the employee is still not performing satisfactory work, s/he may be terminated with no further procedure.”

“No other documents available to the public.”

“The primary exempt purpose of the payette land trust is to acquire, maintain, and manage lands in central idaho for the creation and perpetuation of open space, by means of acquisition of fee simple ownership of land and conservation easements.”

“Noncash contributions -1,535,000”