Palouse Land Trust Inc

Nonprofit profile at a glance

EIN
943219418
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015, Form 990-N 2012
Location
Moscow, ID, USA
Phone
2086690722
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Land Resources Conservation

Official website

Reported finances

Revenue
$615,004
Expenses
$402,838
Assets
$2,565,901
Liabilities
$70,793

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • WAYNE JENSEN (Vice President)
  • COLIN PRIEBE (President)

People named in this filing

  • ASA CLARK (Treasurer)
  • WAYNE JENSEN (Vice President)
  • MARK DEMING (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to work with landowners and communities to conserve the lands we love, now and forever, and to enrich connections to the natural world.

What it reported doing in 2024

Land Stewardship Palouse Land Trust ensures the long-term protection of conservation values on properties where we hold a permanent interest through conservation agreements or ownership. Our stewardship team conducts regular site visits, engages directly with landowners, and responds to any emerging issues to uphold the terms of each agreement. We actively manage a growing network of conservation preserves, advancing best practices in habitat restoration, ecological monitoring, and community access. All stewardship activities, landowner correspondence, and management documentation are maintained in a secure, centralized record keeping system to ensure transparency, accountability, and continuity.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 86
  • Accountability: 94
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.8%; rating input score 54
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: $11.79 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.5%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 6.37; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 17.9% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 17.5% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 20.9% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 53.8% of revenue deployed · 76.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $309K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.