2024-07-31T08:31:17-04:00 2023-12-31 841483675 RLR LLP 1235 RIVERSIDE AVE FORT COLLINS CO 805243218 990 2023-01-01 742465136 ESTES VALLEY LAND TRUST ESTE 9705776837 PO BOX 663 ESTES PARK CO 80517 KARLA HENDERSON PRESIDENT 9705576837 2024-07-24 true true JOSEPH M HOEFLER P01291550 9706925300 2024-07-24 2023 2024-08-08 14:25:15Z JEFFREY BORING PO BOX 663 ESTES PARK CO 80517 1644267 false X HTTP://EVLANDTRUST.ORG/ X 1987 CO OUR MISSION IS TO CONSERVE LAND THROUGHOUT THE ESTES VALLEY AND SURROUNDING AREAS FOR CURRENT AND FUTURE GENERATIONS. 13 13 6 124 0 273725 1317655 95210 175355 72196 89576 6814 7224 447945 1589810 8998 8000 0 258382 260257 0 61809 116671 237210 384051 505467 63894 1084343 2709001 4110065 141692 86995 2567309 4023070 THE MISSION OF ESTES VALLEY LAND TRUST IS TO CONSERVE LAND THROUGHOUT THE ESTES VALLEY AND SURROUNDING AREAS FOR CURRENT AND FUTURE GENERATIONS. false false 244264 166633 ACQUIRE CONSERVATION EASEMENTS AND MAINTAIN STEWARDSHIP OF EXISTING CONSERVATION EASEMENTS. WE HOLD 173 CONSERVATION EASEMENTS COVERING OVER 10,000 ACRES NEAR ROCKY MOUNTAIN NATIONAL PARK. 120014 8000 8722 COMMUNITY OUTREACH TO EDUCATE THE PUBLIC ON THE NEED FOR OPEN SPACE AND CONSERVATION EASEMENTS. DURING 2023, WE HOSTED THREE EDUCATIONAL BREAKFAST EVENTS, FOUR EDUCATIONAL HIKES ON CONSERVED PROPERTIES, AWARDED FIVE COLLEGE SCHOLARSHIPS FOR LOCAL HIGH SCHOOL STUDENTS WITH AN INTEREST IN THE PRESERVATION OF OPEN SPACES AND CRITICAL HABITATS, AND ENGAGED IN OTHER PUBLIC EDUCATION AND OUTREACH. 364278 true true false false false false true true false true true false false true true true false false false false false false false false false false false false true false false false false false false false false false true true false false false false false false false true 7 0 true 6 true false false false false false false false false X 13 13 false false false false false true false true true false false true true true true true true true false false CO FL X X JOANNA MAGGETTI 9705776837 PO BOX 663 ESTES PARK CO 80517 JEFFREY BORING EXECUTIVE DI 40.00 X 110289 0 0 KARLA HENDERSON PRESIDENT 2.00 X X 0 0 0 AMY PLUMMER VICE PRESIDE 2.00 X X 0 0 0 WAYNE PARK SECRETARY 2.00 X X 0 0 0 JACQUELINE OLDHAM TREASURER 2.00 X X 0 0 0 CARLIE BANGS DIRECTOR 1.00 X 0 0 0 PAT BEGLEY DIRECTOR 1.00 X 0 0 0 RYAN BROSS DIRECTOR 1.00 X 0 0 0 TIM HAIGHT DIRECTOR 1.00 X 0 0 0 ROBIN HARDING DIRECTOR 1.00 X 0 0 0 WARD NELSON DIRECTOR 1.00 X 0 0 0 ALICE REUMAN DIRECTOR 1.00 X 0 0 0 DON SMITH DIRECTOR 1.00 X 0 0 0 JAN SWANEY DIRECTOR 1.00 X 0 0 0 MELISSA STRONG PRIOR MEMBER 1.00 X 0 0 0 110289 1 false false false 112755 1204900 1028000 1317655 STEWARDSHIP-NEW EASEMENTS 166633 166633 EDUCATIONAL EVENTS 8722 8722 175355 78588 78588 7224 7224 7224 7224 65445 54457 10988 10988 10988 1589810 175355 96800 X 8000 8000 110288 78283 14690 17315 149969 85056 41691 23222 22061 21365 696 93932 86709 7223 8970 6213 646 2111 10034 6286 2230 1518 22842 14311 5075 3456 444 444 10530 2671 4676 3183 839 526 186 127 16100 13640 1464 996 SUPPLIES 19967 11789 439 7739 OTHER ACQUISITION FEES 15835 15835 MEALS/EVENT CATERING 11600 10725 352 523 LICENSES & TAXES 4056 2425 12 1619 505467 364278 79380 61809 39082 13672 69146 26615 7285 26919 32500 7945 18751 35249 32919 3169 2330 2533797 2927041 48577 1062237 2709001 4110065 23069 30096 84306 39135 34317 17764 141692 86995 X 2128209 3517487 439100 505583 2567309 4023070 2709001 4110065 1084343 371418 X true X false true false X 186311 291458 280060 273725 289655 1321209 186311 291458 280060 273725 289655 1321209 87166 1234043 64980 91392 78927 63151 78588 377038 5300 5600 5600 5814 6224 28538 1726785 368251 0.71460 0.70150 X SUPPORTING SCHEDULE CONTRIBUTED PROPERTY 1,028,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 173 10132.00 1 1 true 1892.00 90418 false X false 2073272 74307 390400 84302 2453677 2632172 37588 -504133 92355 2073272 2212382 136223 315004 31437 2632172 1993749 29820 294561 105748 2212382 1607684 70038 378552 62525 1993749 0.81730 0.18270 false false 35249 32919 2330 2330 PROPERTY AND EQUIPMENT HELD FOR SALE 1028000 RIGHT-OF-USE ASSET 34237 1062237 LEASE LIABILITY 17764 17764 X SCHEDULE D, PAGE 1, PART II, LINE 5 CE STEWARDSHIP MONITORING POLICY- AND "EASEMENT ENFORCEMENT POLICY": THESE POLICIES STATE THAT ALL OF OUR EASEMENTS ARE MONITORED AT LEAST ONCE ANNUALLY AND ALL MONITORING REPORTS ARE REVIEWED AND SIGNED BY THE EXECUTIVE DIRECTOR. ANY VIOLATIONS THAT ARE IDENTIFIED BY MONITORS ARE REPORTED DIRECTLY TO THE EXECUTIVE DIRECTOR WITHIN 72 HOURS, AND A FOLLOW- UP VISIT WILL BE SCHEDULED TO CONFIRM ANY THREATS TO CONSERVATION VALUES. THE EXECUTIVE DIRECTOR CONTACTS THE BOARD'S STEWARDSHIP AND LEGAL COMMITTEE IMMEDIATELY IF CONSERVATION VALUES ARE IN JEOPARDY, OR WITHIN 30 DAYS IF THE ISSUE IS NOT URGENT, AND THE COMMITTEE WILL DISCUSS THE VIOLATION AND IDENTIFY AN APPROPRIATE RESPONSE. EVLT WILL THEN FOLLOW STEPS TO EVALUATE AND DOCUMENT THE SEVERITY OF THE VIOLATION AND FILE AN OFFICIAL VIOLATION REPORT IN EVLT'S RECORDS. THE EXECUTIVE DIRECTOR WILL THEN WORK WITH THE COMMITTEE TO RESPOND TO THE LANDOWNER WITH RECOMMENDATIONS FOR CORRECTIVE ACTION AND A TIMELINE FOR COMPLIANCE. IF AN AGREEMENT IS REACHED WITH THE LANDOWNER, THE EXECUTIVE DIRECTOR AND COMMITTEE WILL INSPECT THE SITE AND COMMUNICATE WITH THE LANDOWNER TO ENSURE THAT THE VIOLATION HAS BEEN REMEDIED. EVLT WILL THEN DOCUMENT THE INITIAL REPORT, ANY COMMUNICATIONS WITH THE LANDOWNER, THE RESOLUTION, AND ANY OTHER APPLICABLE INFORMATION IN EVLT'S RECORDS. IF NO AGREEMENT IS REACHED WITH THE LANDOWNER, EVLT WILL SEEK OUTSIDE COUNSEL TO HELP NEGOTIATE, ENGAGE IN DISPUTE RESOLUTION, OR PURSUE LITIGATION IF NECESSARY. SCHEDULE D, PAGE 1, PART II, LINE 9 REVENUES--DONATIONS WHERE THE DONOR HAS RESTRICTED THE USE OF FUNDS TO EASEMENT STEWARDSHIP AND DEFENSE ARE SHOWN AS DONOR RESTRICTED CONTRIBUTIONS. EXPENSES--DIRECT EXPENSES OF MONITORING AND ENFORCEMENT AND A SHARE OF INDIRECT OPERATING COSTS ARE SHOWN AS PROGRAM EXPENSES. BALANCE SHEET--QUASI-ENDOWMENT FUNDS ARE ESTABLISHED WITH DONOR FUNDS AND BOARD-ALLOCATED FUNDS. THE INCOME AND PRINCIPAL OF THESE QUASI-ENDOWMENT FUNDS ARE USED FOR MONITORING AND ENFORCEMENT COSTS NOW AND IN THE FUTURE. THE DONATION OF CONSERVATION EASEMENTS TO ESTES VALLEY LAND TRUST HAS A CONSERVATION VALUE, BUT NOT AN ECONOMIC VALUE TO THE ORGANIZATION. THEREFORE, DONATED EASEMENTS ARE NOT RECORDED AS SUPPORT OR ASSETS OF ESTES VALLEY LAND TRUST. COSTS TO PUT EASEMENTS IN PLACE ARE EXPENSED AS THEY OCCUR. SCHEDULE D, PAGE 2, PART V, LINE 4 PERPETUITY FUND (1,211,634)--PROVIDES FUNDING FOR FUTURE OPERATING COSTS OF THE ORGANIZATION IN PERPETUITY. STEWARDSHIP AND DEFENSE FUND (1,242,043)--PROVIDES FUNDING FOR FUTURE COSTS OF MONITORING AND ENFORCING EASEMENTS IN PERPETUITY. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 740-10. THE STANDARD PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE IN THE FINANCIAL STATEMENTS UNCERTAINTY IN INCOME TAXES THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS, AS THE ORGANIZATION HAS QUALIFIED AS NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND HAS NOT RECEIVED ANY UNRELATED BUSINESS INCOME DURING 2023. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY UNCERTAINTY IN INCOME TAXES, AND AS SUCH, DOES NOT BELIEVE IT HAS ANY UNCERTAINTY IN INCOME TAXES THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XIII PART II, LINE 3 - AMENDMENTS THE CHILDERS CONSERVATION EASEMENT WAS AMENDED TO ADD NEW PROVISIONS WHICH STRENGTHEN THE PRESERVATION AND PROTECTION OF THE CONSERVATION VALUES. SPECIFICALLY, THE AMENDMENT PROHIBITED THE DIVISION OF LAND INTO TWO OR MORE PARCELS AND THE NUMBER OF RESIDENCES PERMITTED WAS REDUCED FROM TWO TO ONE. true TUITION SCHOLARSHIP 5 8000 FMV SCHEDULE I, PAGE 1, PART I, LINE 2 SCHOLARSHIPS ARE AWARDED TO FIVE STUDENTS OF ESTES PARK HIGH SCHOOL FOR THEIR TUITION COSTS AT US UNIVERSITIES. X 1 NO VALUE ASSIGNED X 1 989167 FMV X HARDWARE/EQUIP 17 38833 FMV 2 false true false SCHEDULE M, PAGE 2, PART II NUMBER OF CONTRIBUTIONS REPORTED. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT BOARD OF DIRECTORS FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE BUSINESS MANAGER AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND REVIEWED AND APPROVED AT A BOARD OF DIRECTORS MEETING. THE RETURN IS SIGNED BY THE BOARD PRESIDENT ONCE APPROVED. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND ENFORCED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD FORMALLY REVIEWS THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND VOTES ON COMPENSATION ACCORDINGLY. THE EXECUTIVE COMMITTEE LOOKS AT THE SALARIES OF EXECUTIVE DIRECTORS OF SIMILAR SIZED LAND TRUSTS THROUGHOUT THE COUNTRY WITH PARTICULAR ATTENTION TO LAND TRUSTS IN COLORADO. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST OR ANOTHER'S WEBSITE FORM 990, PART IX, LINE 11G OTHER FEES 86,709 7,223 0