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Nonprofiteer
← VITAL GROUND FOUNDATION INC

Form 990 for tax year 2023

Filed by VITAL GROUND FOUNDATION INC.

Totals

Total revenue
$6,685,566
Total expenses
$2,219,074
Contributions and grants received
$6,329,416
Grants paid
$51,541
Program service revenue
$0
Investment income
$336,919
Other revenue
$19,231
Total assets, end of year
$22,103,827
Total liabilities, end of year
$721,229
Net assets or fund balances, end of year
$21,382,598
Program services expenses (Part IX)
$1,794,731
Management and general expenses
$186,774
Fundraising expenses
$237,569
Program service expenses (Part III)
$1,794,731

Program services were 80.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $72,466

  • 1e · Government grants (contributions)

    $104,819

  • 1f · All other contributions, gifts and grants

    $6,152,131

  • 1g · Noncash contributions included above

    $1,710,000

  • 3 · Investment income

    total $336,697 · excluded $336,697

  • 6a · Gross rents

    real property $15,354

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $15,354

  • 6d · Net rental income or loss

    total $15,354 · excluded $15,354

  • 7a · Gross sales of assets other than inventory

    securities $70,593

  • 7b · Less cost or other basis and sales expenses

    securities $70,371

  • 7c · Gain or loss

    securities $222

  • 7d · Net gain or loss

    total $222 · excluded $222

  • 10a · Gross sales of inventory

    $3,348

  • 10b · Cost of goods sold

    $1,487

  • 10c · Net income from sales of inventory

    total $1,861 · excluded $1,861

  • 11a · Other revenue: OTHER REVENUE

    total $2,016 · related or exempt $2,016

  • 11e · Other revenue, total

    $2,016

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $51,541 · program services $51,541

  • 5 · Compensation of officers, directors and key employees

    total $165,700 · program services $117,708 · management and general $21,584 · fundraising $26,408

  • 7 · Other salaries and wages

    total $518,298 · program services $368,183 · management and general $67,513 · fundraising $82,602

  • 8 · Pension plan contributions

    total $30,927 · program services $20,786 · management and general $5,413 · fundraising $4,728

  • 9 · Other employee benefits

    total $8,344 · program services $5,608 · management and general $1,460 · fundraising $1,276

  • 10 · Payroll taxes

    total $58,657 · program services $43,780 · management and general $8,398 · fundraising $6,479

  • 11b · Fees: legal

    total $8,510 · program services $8,510

  • 11g · Fees: other

    total $208,631 · program services $163,324 · management and general $24,264 · fundraising $21,043

  • 12 · Advertising and promotion

    total $42,930 · program services $42,930

  • 13 · Office expenses

    total $184,818 · program services $118,411 · management and general $20,384 · fundraising $46,023

  • 16 · Occupancy

    total $36,233 · program services $18,116 · management and general $9,059 · fundraising $9,058

  • 17 · Travel

    total $31,649 · program services $18,201 · management and general $3,582 · fundraising $9,866

  • 22 · Depreciation, depletion and amortization

    total $6,420 · program services $3,210 · management and general $1,605 · fundraising $1,605

  • 23 · Insurance

    total $17,512 · program services $14,845 · management and general $2,375 · fundraising $292

  • 24a · Other expenses: CONSERVATION EASEMENT A

    total $709,998 · program services $709,998

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $34,191 · program services $20,540 · management and general $6,451 · fundraising $7,200

  • 24c · Other expenses: MAILING LIST RENTAL

    total $22,146 · program services $14,990 · fundraising $7,156

  • 24d · Other expenses: LICENSES AND TAXES

    total $21,140 · program services $21,140

  • 24e · All other expenses

    total $61,429 · program services $32,910 · management and general $14,686 · fundraising $13,833

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,789,861 · end of year $4,178,222

  • 2 · Savings and temporary cash investments

    beginning of year $1,707,915 · end of year $1,701,987

  • 3 · Pledges and grants receivable

    beginning of year $100,000

  • 4 · Accounts receivable

    end of year $8,734

  • 8 · Inventories for sale or use

    beginning of year $16,258 · end of year $19,515

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,091 · end of year $5,091

  • 10a · Land, buildings and equipment: cost or other basis

    $11,441,315

  • 10b · Land, buildings and equipment: accumulated depreciation

    $26,413

  • 10c · Land, buildings and equipment, net

    beginning of year $8,888,679 · end of year $11,414,902

  • 11 · Investments: publicly traded securities

    beginning of year $3,875,910 · end of year $4,670,720

  • 15 · Other assets

    beginning of year $66,666 · end of year $104,656

  • 17 · Accounts payable and accrued expenses

    beginning of year $66,396 · end of year $73,200

  • 19 · Deferred revenue

    beginning of year $760,000 · end of year $600,000

  • 25 · Other liabilities

    beginning of year $11,069 · end of year $48,029

  • 27 · Net assets without donor restrictions

    beginning of year $5,419,058 · end of year $7,232,747

  • 28 · Net assets with donor restrictions

    beginning of year $11,193,857 · end of year $14,149,851

Mission and programs · 2023

Mission

VITAL GROUND WORKS TO ENSURE THE RECOVERY AND LONG-TERM SURVIVAL OF GRIZZLY BEARS AND THE MANY NATIVE SPECIES THAT SHARE THEIR RANGE THROUGH THE PROTECTION AND RESTORATION OF WILDLIFE HABITAT AND LANDSCAPE LINKAGES, AND BY SUPPORTING COMMUNITY-BASED PROGRAMS THAT PREVENT CONFLICTS BETWEEN PEOPLE AND WILDLIFE.

Activities or mission (Part I)

PROTECT AND RESTORE NORTH AMERICA'S GRIZZLY BEAR POPULATIONS BY CONSERVING WILDLIFE HABITAT.

  • LAND CONSERVATION: VITAL GROUND IDENTIFIES CRUCIAL GRIZZLY BEAR HABITAT ON PRIVATELY OWNED LAND AND WORKS WITH WILLING LANDOWNERS TO PROTECT THE LAND'S CONSERVATION VALUES. THIS IS ACCOMPLISHED BY ACQUIRING CONSERVATION EASEMENTS THROUGH DONATION OR BARGAIN PURCHASE, OR BY PURCHASING LAND IN FEE TITLE THEN MANAGING IT TO BENEFIT WILDLIFE AND THE PUBLIC. VITAL GROUND HAS A PERPETUAL RESPONSIBILITY TO MONITOR THE LANDS ON WHICH IT HOLDS CONSERVATION EASEMENTS TO ENSURE COMPLIANCE WITH THE TERMS OF THE CONSERVATION EASEMENTS. VITAL GROUND ALSO MANAGES AND WORKS TO RESTORE THE LAND IT OWNS TO PROVIDE QUALITY HABITAT FOR THE BENEFIT OF GRIZZLY BEARS AND OTHER WILDLIFE. IN ADDITION TO DEVELOPING AND MANAGING ITS OWN PROJECTS, VITAL GROUND STRATEGICALLY PROVIDES GRANTS TO AGENCIES, GOVERNMENTAL ENTITIES AND OTHER NONPROFIT CONSERVATION ORGANIZATIONS TO ASSIST THEIR EFFORTS TO CONSERVE AND RESTORE IMPORTANT WILDLIFE HABITAT AND PREVENT CONFLICTS BETWEEN BEARS AND PEOPLE. 2023 ACCOMPLISHMENTS INCLUDE:CONSERVATION EASEMENTS-ACQUIRED TWO CONSERVATION EASEMENTS IN MONTANA TOTALING 59 ACRES THAT PROTECT HIGHLY THREATENED GRIZZLY BEAR HABITAT IN THE NORTHERN CONTINENTAL DIVIDE RECOVERY AREA AND A KEY LINKAGE AREA BETWEEN THE NORTHERN CONTINENTAL DIVIDE AND CABINET-YAAK GRIZZLY BEAR RECOVERY AREAS.-MONITORED TWENTY-ONE CONSERVATION EASEMENTS HELD BY VITAL GROUND IN MONTANA, THREE CONSERVATION EASEMENTS HELD BY VITAL GROUND IN IDAHO, AND FOUR U.S. FOREST SERVICE FOREST LEGACY PROGRAM CONSERVATION EASEMENTS HELD BY THE IDAHO DEPARTMENT OF LANDS IN IDAHO.LAND ACQUISITION AND MANAGEMENT-ACQUIRED ONE PROPERTY TOTALING 98 ACRES IN FEE-TITLE IN IDAHO TO PROTECT WILDLIFE HABITAT AND SCENIC VALUES, AND TO SPECIFICALLY CONSERVE KEY GRIZZLY BEAR HABITAT IN THE SELKIRK MOUNTAINS ECOSYSTEMS.-ACQUIRED THREE PROPERTIES TOTALING 135 ACRES IN FEE-TITLE IN MONTANA TO PROTECT WILDLIFE HABITAT AND SCENIC VALUES, AND TO SPECIFICALLY CONSERVE KEY GRIZZLY BEAR HABITAT IN THE CABINET-YAAK ECOSYSTEMS.-CONTINUED PROMOTING THE GOALS OF THE U.S. FOREST SERVICE'S COMMUNITY FOREST AND OPEN SPACE PROGRAM THROUGH FOREST STEWARDSHIP ACTIVITIES AT VITAL GROUND'S ALVORD LAKE COMMUNITY FOREST, CONDUCTED IN PARTNERSHIP WITH THE PUBLIC STAKEHOLDERS' COMMITTEE THAT GUIDES MANAGEMENT OF THE FOREST.-MONITORED AND MANAGED FOUR FEE-TITLE CONSERVATION PROPERTIES IN IDAHO AND SIX FEE-TITLE CONSERVATION PROPERTIES IN MONTANA.-CONDUCTED WILDLIFE HABITAT ENHANCEMENT ACTIVITIES ON PROPERTIES IN BONNER COUNTY, IDAHO, AND IN LINCOLN AND SANDERS COUNTIES, MONTANA.

    Expenses $1,484,232 · Grants $6,500

  • CONSERVATION EDUCATION: VITAL GROUND PROVIDES INFORMATION ABOUT GRIZZLY BEAR AND ASSOCIATED WILDLIFE HABITAT CONSERVATION THROUGH ITS PRINT AND DIGITAL PUBLICATIONS, SPECIAL MAILINGS, WEBSITE, EMAIL COMMUNICATIONS, SOCIAL MEDIA, IN-PERSON AND ONLINE EVENTS, VIDEOS AND OTHER MEDIA OPPORTUNITIES. THE ORGANIZATION ALSO PARTICIPATES IN COLLABORATIVE EDUCATIONAL PROGRAMS TO PROMOTE THE CONSERVATION OF GRIZZLY BEARS AND THEIR HABITAT, PREVENT CONFLICTS BETWEEN BEARS AND HUMANS AND ENHANCE THE SURVIVAL OF GRIZZLY BEARS. 2023 ACCOMPLISHMENTS INCLUDE:-PRODUCED 11,000 COPIES OF VITAL NEWS, THE ORGANIZATION'S BIANNUAL 16-PAGE PRINT NEWSLETTER THAT REPORTS ON GRIZZLY BEAR AND WILDLIFE HABITAT CONSERVATION ISSUES AS WELL AS PROJECT OPPORTUNITIES AND ACCOMPLISHMENTS.-PRODUCED 12 MONTHLY EMAIL NEWSLETTERS ("VITAL ENEWS") PLUS 1-2 OTHER EMAIL CAMPAIGNS PER MONTH, EACH DISTRIBUTED TO APPROXIMATELY 9,500 UNIQUE RECIPIENTS (322,115 TOTAL COMMUNICATIONS). THESE ELECTRONIC COMMUNICATIONS REPORTED ON GRIZZLY BEAR AND WILDLIFE HABITAT CONSERVATION ISSUES, EMERGING PROJECT OPPORTUNITIES, CONSERVATION ACCOMPLISHMENTS, CONSERVATION AND BUSINESS PARTNERS, FUNDING NEEDS AND OTHER OPPORTUNITIES TO SUPPORT VITAL GROUND'S MISSION.-PRODUCED OTHER ASSORTED PRINT POSTCARDS AND PROMOTIONS THAT REPORTED ON GRIZZLY BEAR AND WILDLIFE HABITAT CONSERVATION ISSUES, EMERGING PROJECT OPPORTUNITIES, CONSERVATION ACCOMPLISHMENTS, CONSERVATION AND BUSINESS PARTNERS, FUNDING NEEDS AND OTHER OPPORTUNITIES TO SUPPORT VITAL GROUND'S MISSION.-MAINTAINED A WEBSITE (WWW.VITALGROUND.ORG), INCLUDING A BLOG UPDATED MULTIPLE TIMES PER MONTH (32 TOTAL POSTS IN 2023), THAT PROVIDED COMPREHENSIVE INFORMATION TO THE PUBLIC ABOUT GRIZZLY BEARS AND ASSOCIATED WILDLIFE, NEWS AND SCIENCE UPDATES ON WILDLIFE CONSERVATION ISSUES, CURRENT GRIZZLY BEAR CONSERVATION PROGRESS AND CHALLENGES, AND VITAL GROUND CONSERVATION PROJECT AND PARTNER ACCOMPLISHMENTS. VITAL GROUND'S WEBSITE EXPERIENCED 86,171 USERS AND 164,954 SESSIONS DURING 2023.-PRODUCED FOUR NEW VIDEOS AND GREW VITAL GROUND'S YOUTUBE AUDIENCE BY ROUGHLY 5,000 FOLLOWERS TO A TOTAL OF 28,000 SUBSCRIBERS. -PROMOTED WILDLIFE HABITAT PROTECTION, GRIZZLY BEAR NATURAL HISTORY AND CONSERVATION EDUCATION TOPICS THROUGH DAILY POSTS TO A SOCIAL MEDIA AUDIENCE OF MORE THAN 90,000 FOLLOWERS ACROSS SEVERAL PLATFORMS.

    Expenses $265,458 · Revenue $2,016

  • OTHER: IN ADDITION TO ITS HABITAT CONSERVATION AND CONSERVATION EDUCATION PROGRAMS, THE VITAL GROUND FOUNDATION ALSO PARTNERS WITH FEDERAL, STATE, AND TRIBAL AGENCIES, OTHER NONPROFIT ORGANIZATIONS AND LOCAL COMMUNITY GROUPS TO SUPPORT PROGRAMS PREVENTING CONFLICTS BETWEEN BEARS AND PEOPLE. THROUGH ITS 2023 CONSERVATION PARTNERS PROGRAM, VITAL GROUND AWARDED $45,041 IN SMALL GRANTS TO 15 LOCAL COMMUNITIES, ORGANIZATIONS AND AGENCIES WORKING TO PREVENT CONFLICTS BETWEEN BEARS AND PEOPLE IN 14 HIGH PRIORITY LANDSCAPES. THESE INVESTMENTS HELPED:-PROTECT 75,000 ACRES OF LIVESTOCK RANGE USING RANGE RIDERS.-CONSTRUCT 13 ELECTRIC FENCES TO SECURE CHICKEN COOPS, ORCHARDS, AND LIVESTOCK.-DISTRIBUTE 74 BEAR RESISTANT GARBAGE CONTAINERS.-REMOVE 588 LIVESTOCK CARCASSES IN AREAS PRONE TO WILDLIFE CONFLICT.-PROVIDE EDUCATION AND OUTREACH TO MORE THAN 6,000 PEOPLE AT EVENTS, MAILINGS, AND BEAR SPRAY TRAINING SESSIONS. -GLEAN 469 POUNDS OF APPLES AND 1,010 POUNDS OF PEARS. PROACTIVE PREVENTION OF AVOIDABLE CONFLICTS BETWEEN BEARS AND PEOPLE IS CRITICAL TO LOCAL COMMUNITIES AND THE BROADER PUBLIC ACCEPTING THE PRESENCE OF GRIZZLIES AS THE SPECIES RECOVERS AND EXPANDS BACK INTO HABITAT WHERE IT HAS BEEN ABSENT - IN SOME CASES FOR MORE THAN A CENTURY.

    Expenses $45,041 · Grants $45,041

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kelly Johnson

    CHAIR

    Total calculated
    $0
    Hours/week
    20

  • Scott Birmingham

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    4

  • Sou Barrett

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Tim Polich

    TREASURER

    Total calculated
    $0
    Hours/week
    9

  • Dale Becker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Doug Chadwick

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Matthew Dusek

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Tom Fey

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Danielle Feidler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Russell Fox

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • John Hechtel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Jo Lowe

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Maureen Mayer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Andrea Nasi

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Lynne Seus

    TRUSTEE

    Total calculated
    $0
    Hours/week
    15

  • Stuart Strahl

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Theresa Young

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Wally Becky

    TRUSTEE (FORMER)

    Total calculated
    $0
    Hours/week
    2

  • Jack Capp

    TRUSTEE (FORMER)

    Total calculated
    $0
    Hours/week
    2

  • Ryan Lutey

    EXECUTIVE DIRECTOR

    Total calculated
    $175,315
    From this org
    $165,700
    From related orgs
    $0
    Other
    $9,615
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,500
    Bonus
    $7,200
    Other
    $0
    Deferred
    $8,250
    Nontaxable benefits
    $1,365
    Filer's total
    $175,315

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES USING CURRENT COMPENSATION SURVEY INFORMATION FROM THE LAND TRUST ALLIANCE AND CONSIDERATION OF FORM 990 RETURNS FROM SIMILARLY SITUATED ORGANIZATIONS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
28 May 2024
IRS schema version
2023v5.0
Source object
202411519349301406

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