Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 15,993,154 | 1,954,591 | 4,388,639 | 11,049,197 | 6,262,549 | 39,648,130 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 15,993,154 | 1,954,591 | 4,388,639 | 11,049,197 | 6,262,549 | 39,648,130 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 23,409 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 39,624,721 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 15,993,154 | 1,954,591 | 4,388,639 | 11,049,197 | 6,262,549 | 39,648,130 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 22,367 | 19,877 | 20,941 | 21,074 | 65,696 | 149,955 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 68,039 | 9,906 | 83,590 | 161,535 | ||
| 11 | Total support. Add lines 7 through 10 | 39,959,620 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | EVENT INCOME,EXCLUDING CONTRIBUTIONS 77,945 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | LAND CONSERVATION - IN 2023, SUMMIT LAND CONSERVANCY PLACED SIX NEW CONSERVATION EASEMENTS, PRESERVING AN ADDITIONAL 1,479 ACRES OF LAND. THESE EASEMENTS INCLUDE THREE PUBLIC RECREATIONAL PIECES-IRON MOUNTAIN, SOMMET BLANC, AND MUIRFIELD PARK-AND THREE PRIVATE AGRICULTURAL LANDS. 2023 WAS A SIGNIFICANT YEAR FOR FUNDING. WE APPLIED FOR FOUR FEDERAL AGRICULTURAL LAND EASEMENT APPLICATIONS AND WERE AWARDED EACH, TOTALING OVER 19 MILLION. WE ALSO SUBMITTED A NEW FEDERAL REGIONAL CONSERVATION PARTNERSHIP PROGRAM GRANT, WHICH WAS ALSO AWARDED FOR ABOUT 22 MILLION, BRINGING THE TOTAL OF FEDERAL AWARDS IN 2023 TO OVER 40 MILLION WE SIGNED NEW LETTERS OF INTENT WITH FIVE LANDOWNERS IN THE WASATCH BACK AND TALKED TO MANY OTHERS WHO ARE INTERESTED IN PLACING THEIR LAND UNDER EASEMENT. AS WE CONTINUE TO GROW AND SAVE LAND, WE ARE DISCOVERING MORE LANDOWNERS, FUNDING OPPORTUNITIES, AND PARTNERS TO HELP US PRESERVE CRITICAL LANDSCAPES IN THE WATERSHED OF THE GREAT SALT LAKE. |
| FORM 990, PAGE 2, PART III, LINE 4B | OUTREACH - THE SUMMIT LAND CONSERVANCY VALUES THE PARTICIPATION OF ITS SUPPORTERS IN EVENTS AND ACTIVITIES SURROUNDED BY THE LANDS AND WATERS WE PROTECT. CONNECTING TO NATURE AND WITH EACH OTHER BUILDS A STRONG COMMUNITY AND AN APPRECIATION FOR OPEN SPACES. THROUGH HANDS-ON EXPERIENCES OUR COMMUNITY SHARES VALUES ESSENTIAL TO CONSERVATION AND PROTECTING LAND FOR THE FUTURE. IN 2023 WE DEVELOPED AND GREW VARIOUS EXPERIENCES FROM HIKING UNDER EVERY FULL MOON, HARVESTING WILD HOPS, AND MEDITATING WITH SUNSETS. WE EXPLORED THE OUTDOORS WITH GUEST SPEAKERS SUCH AS HISTORIANS, ARTISTS, LANDOWNERS, AND EVEN GHOST EXPERTS. WE CELEBRATED AND MADE FRIENDS AT THE NINTH ANNUAL HOPPY HOUR. ELEMENTARY SCHOOL CHILDREN FROM THE SOUTH SUMMIT SCHOOL DISTRICT WERE GUIDED IN A JUNIOR NATURALIST PROGRAM TO LEARN ABOUT THEIR SURROUNDINGS AND THE CHANGING OF THE SEASONS. AND SUMMIT LAND CONSERVANCY PARTNERED WITH OTHER NON-PROFIT ORGANIZATIONS TO FOSTER A STRONG MESSAGE OF SUPPORT AND COMRADERY. |
| FORM 990, PAGE 2, PART III, LINE 4C | STEWARDSHIP AND MONITORING - THIS YEAR THE CONSERVANCY MONITORED 57 PROPERTIES IN PERSON, TOTALING OVER 14,000 ACRES. STAFF VISITED EVERY EASEMENT IN PERSON AND UTILIZED FOOT, BIKE, SKI AND VEHICLE TRAVEL TO INSPECT PROPERTIES AND TALK TO LANDOWNERS ABOUT THEIR MANAGEMENT OF EASEMENT PROPERTIES. EVERY YEAR, THE BASELINE AND CONSERVATION EASEMENT ARE REVIEWED PRIOR TO MONITORING FOR EACH PROPERTY, AND THE SITES OF ANY RESERVED RIGHTS REQUESTS OR VIOLATIONS ARE VISITED. THE PAST YEAR HAS BEEN VERY ACTIVE FOR RESERVED RIGHTS REQUESTS. UTILITY AND INFRASTRUCTURE PROJECTS HAVE CONTINUED ON OR NEAR THE EASEMENT AREAS, AND A SIGNIFICANT AMOUNT OF TIME WAS NEEDED TO ENSURE COMPLIANCE WITH THE TERMS OF THE EASEMENTS. ONE PROPERTY HAD A MAJOR EASEMENT VIOLATION. NON-PERMITTED RIVER DREDGING AND CHANNELING WAS DONE ON THE PROVO RIVER. THE CONSERVANCY HAS WORKED WITH THE LANDOWNERS AND REGULATORY AGENCIES INVOLVED TO ENSURE THAT RESOLUTION IS CONSISTENT WITH THE TERMS OF THE CONSERVATION EASEMENT, AND NO FURTHER VIOLATIONS OCCUR. THE CONSERVANCY HAS ASSISTED IN THE PERMIT WRITING AND CONSULTATION ON PLANS TO RESTORE THE AREA AND HAS CONTINUALLY MONITORED THE PROPERTY ROUGHLY EVERY TWO WEEKS. RESOLUTION IS EXPECTED TO TAKE AT LEAST TWO YEARS TO REESTABLISH VEGETATION. STEWARDSHIP STAFF DEDICATED SIGNIFICANT TIME TO CONSTRUCTING KEY INFRASTRUCTURE PIECES FOR TRAILS AND CONTINUED AGRICULTURAL USE OF THE FEE TITLE PROPERTIES. GRANT FUNDING HAS BEEN OBTAINED TO CONTINUE THE MARCHANT MEADOWS PROJECTS AND THE PRESERVE IS EXPECTED TO OPEN TO THE PUBLIC NEXT YEAR. SEVERAL PARTNERS ARE INVOLVED IN ONGOING PROJECTS ON THE PROPERTY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ON AN ANNUAL BASIS, THE BOARD REVIEWS ALL BUSINESS RELATIONSHIPS AND TRANSACTIONS TO VERIFY THEY FOLLOW THE WRITTEN CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER FILLS OUT A FORM ASKING ABOUT POTENTIAL CONFLICTS, WHICH IS KEPT ON FILE IN THE CONSERVANCY'S OFFICE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF TRUSTEES LOOKS AT COMPARABLE SALARIES IN THE COMMUNITY AND MAKES AN INDEPENDENT ASSESSMENT. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF TRUSTEES LOOKS AT COMPARABLE SALARIES IN THE COMMUNITY AND MAKES AN INDEPENDENT ASSESSMENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST DURING REGULAR BUSINESS HOURS AT ITS CORPORATE OFFICE. |
| FORM 990, PART VIII | TRUE ECONOMIC BENEFIT OF BLUE SKY BASH FUNDRAISER: FMV OF AUCTION ITEMS, TICKETS, & SPONSORSHIPS................657,107 LESS: DIRECT EVENT EXPENSES...................................89,012 NET ECONOMIC BENEFIT FROM BLUE SKY BASH FUNDRAISER...........568,095 TRUE ECONOMIC BENEFIT OF BREAKFAST FUNDRAISER: FMV OF AUCTION ITEMS, TICKETS, & SPONSORSHIPS................308,960 LESS: DIRECT EVENT EXPENSES....................................4,897 NET ECONOMIC BENEFIT FROM BREAKFAST FUNDRAISER...............304,063 TRUE ECONOMIC BENEFIT OF HOPPY HOUR FUNDRAISER: FMV OF AUCTION ITEMS, TICKETS, & SPONSORSHIPS..................7,069 LESS: DIRECT EVENT EXPENSES......................................580 NET ECONOMIC BENEFIT FROM HOPPY HOUR FUNDRAISER................6,489 |
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