ESTES VALLEY LAND TRUST INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ESTES VALLEY LAND TRUST INC (EIN 74-2465136)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-05-11
- IRS object ID
- 202321319349301412
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-11T09:00:34-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841483675 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RLR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1235 RIVERSIDE AVE | AddressLine1Txt |
| City | FORT COLLINS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 805243218 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742465136 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESTES VALLEY LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ESTE | BusinessNameControlTxt |
| Phone | 9705776837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 663 | AddressLine1Txt |
| City | ESTES PARK | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80517 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DON SMITH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9705576837 | PhoneNum |
| Signature | 2023-04-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DON | PersonFirstNm |
| Person Last | SMITH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH M HOEFLER | PreparerPersonNm |
| PTIN | P01291550 | PTIN |
| Phone | 9706925300 | PhoneNum |
| Preparation | 2023-04-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFFREY BORING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 663 | AddressLine1Txt |
| City | ESTES PARK | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80517 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $498,956 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://EVLANDTRUST.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF ESTES VALLEY LAND TRUST IS TO CONSERVE LAND THROUGHOUT THE ESTES VALLEY AND SURROUNDING AREAS FOR CURRENT AND FUTURE GENERATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 107 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $280,060 | PYContributionsGrantsAmt |
| CY Contributions Grants | $273,725 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $46,395 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $95,210 | CYProgramServiceRevenueAmt |
| PY Investment Income | $178,637 | PYInvestmentIncomeAmt |
| CY Investment Income | $72,196 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,600 | PYOtherRevenueAmt |
| CY Other Revenue | $6,814 | CYOtherRevenueAmt |
| PY Total Revenue | $511,692 | PYTotalRevenueAmt |
| CY Total Revenue | $447,945 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,998 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $176,119 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $258,382 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $45,153 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $98,124 | PYOtherExpensesAmt |
| CY Other Expenses | $116,671 | CYOtherExpensesAmt |
| PY Total Expenses | $276,743 | PYTotalExpensesAmt |
| CY Total Expenses | $384,051 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $234,949 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $63,894 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,184,046 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,709,001 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,897 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $141,692 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,177,149 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,567,309 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF ESTES VALLEY LAND TRUST IS TO CONSERVE LAND THROUGHOUT THE ESTES VALLEY AND SURROUNDING AREAS FOR CURRENT AND FUTURE GENERATIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $146,151 | ExpenseAmt |
| Revenue | $92,700 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $86,739 | ExpenseAmt |
| Grant | $8,998 | GrantAmt |
| Revenue | $2,510 | RevenueAmt |
| Desc | COMMUNITY OUTREACH TO EDUCATE THE PUBLIC ON THE NEED FOR OPEN SPACE AND CONSERVATION EASEMENTS. DURING 2022, WE HOSTED THREE EDUCATIONAL BREAKFAST EVENTS, TWO EDUCATIONAL HIKES ON CONSERVED PROPERTIES, AWARDED SEVEN 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $232,890 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOANNA MAGGETTI | PersonNm |
| Phone | 9705776837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 663 | AddressLine1Txt |
| City | ESTES PARK | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80517 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| JEFFREY BORING | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $98,666 | $0 | $0 | |
| DON SMITH | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| AMY PLUMMER | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WAYNE PARK | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JACQUELINE OLDHAM | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CURT GLEAVES | ||||||
| PRIOR ASSIS. | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WARD NELSON | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MELISSA STRONG | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KARLA HENDERSON | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ALICE REUMAN | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| PAT BEGLEY | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JAN SWANEY | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CARLIE BANGS | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TIM HAIGHT | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBIN HARDING | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $98,666 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $94,774 | MembershipDuesAmt |
| All Other Contributions | $178,951 | AllOtherContributionsAmt |
| Total Contributions | $273,725 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| OTHER PROGRAM RECEIPTS | $92,700 | $92,700 |
| EDUCATIONAL EVENTS | $2,510 | $2,510 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $95,210 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,151 | TotalRevenueColumnAmt |
| Exclusion | $63,151 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,814 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,814 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,814 | TotalRevenueColumnAmt |
| Exclusion | $6,814 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $60,056 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $51,011 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,045 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,045 | TotalRevenueColumnAmt |
| Exclusion | $9,045 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $447,945 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $95,210 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $79,010 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,998 | TotalAmt |
| Program Services | $8,998 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,666 | TotalAmt |
| Program Services | $64,093 | ProgramServicesAmt |
| Management And General | $23,463 | ManagementAndGeneralAmt |
| Fundraising | $11,110 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,716 | TotalAmt |
| Program Services | $82,741 | ProgramServicesAmt |
| Management And General | $58,011 | ManagementAndGeneralAmt |
| Fundraising | $18,964 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,017 | TotalAmt |
| Program Services | $13,017 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,452 | TotalAmt |
| Program Services | $10,535 | ProgramServicesAmt |
| Management And General | $6,917 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,026 | TotalAmt |
| Program Services | $4,979 | ProgramServicesAmt |
| Management And General | $452 | ManagementAndGeneralAmt |
| Fundraising | $1,595 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,543 | TotalAmt |
| Program Services | $4,196 | ProgramServicesAmt |
| Management And General | $2,476 | ManagementAndGeneralAmt |
| Fundraising | $871 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,806 | TotalAmt |
| Program Services | $13,797 | ProgramServicesAmt |
| Management And General | $8,144 | ManagementAndGeneralAmt |
| Fundraising | $2,865 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499 | TotalAmt |
| Program Services | $499 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,093 | TotalAmt |
| Program Services | $5,057 | ProgramServicesAmt |
| Management And General | $2,986 | ManagementAndGeneralAmt |
| Fundraising | $1,050 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,754 | TotalAmt |
| Program Services | $976 | ProgramServicesAmt |
| Management And General | $575 | ManagementAndGeneralAmt |
| Fundraising | $203 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,338 | TotalAmt |
| Program Services | $12,425 | ProgramServicesAmt |
| Management And General | $2,154 | ManagementAndGeneralAmt |
| Fundraising | $759 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $9,926 | $3,746 | $265 | $5,915 |
| MEALS/EVENT CATERING | $5,774 | $5,485 | $289 | |
| LICENSES & TAXES | $3,341 | $1,500 | $20 | $1,821 |
| OTHER ACQUISITION FEES | $846 | $846 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256 | TotalAmt |
| Management And General | $256 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $384,051 | TotalAmt |
| Program Services | $232,890 | ProgramServicesAmt |
| Management And General | $106,008 | ManagementAndGeneralAmt |
| Fundraising | $45,153 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,682 | BOYAmt |
| EOY | $108,228 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $7,285 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,165 | BOYAmt |
| EOY | $7,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,249 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,080 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,747 | BOYAmt |
| EOY | $3,169 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,069,452 | BOYAmt |
| EOY | $2,533,797 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $48,577 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,184,046 | BOYAmt |
| EOY | $2,709,001 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,897 | BOYAmt |
| EOY | $23,069 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $84,306 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $34,317 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,897 | BOYAmt |
| EOY | $141,692 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,840,023 | BOYAmt |
| EOY | $2,128,209 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,126 | BOYAmt |
| EOY | $439,100 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,177,149 | BOYAmt |
| EOY | $2,567,309 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,184,046 | BOYAmt |
| EOY | $2,709,001 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $63,894 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$673,734 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $176,963 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $186,311 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $291,458 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $280,060 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $273,725 | CurrentTaxYearAmt |
| Total | $1,208,517 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $176,963 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $186,311 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $291,458 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $280,060 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $273,725 | CurrentTaxYearAmt |
| Total | $1,208,517 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $73,926 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,134,591 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $81,083 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,980 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $91,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $78,927 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,151 | CurrentTaxYearAmt |
| Total | $379,533 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,913 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,600 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,814 | CurrentTaxYearAmt |
| Total | $29,227 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,617,277 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $284,152 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.70150 | PublicSupportCY170Pct |
| Public Support PY170 | 0.70690 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Total Easements | 173 | TotalEasementsCnt |
| Total Acreage | 10075.00 | TotalAcreageCnt |
| Historic Strctr Easements Aftr | 44 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 1387.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $92,355 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,632,172 | BeginningYearBalanceAmt |
| Contributions | $37,588 | ContributionsAmt |
| Investment Earnings Or Losses | -$504,133 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $92,355 | OtherExpendituresAmt |
| End Year Balance | $2,073,272 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,212,382 | BeginningYearBalanceAmt |
| Contributions | $136,223 | ContributionsAmt |
| Investment Earnings Or Losses | $315,004 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $31,437 | OtherExpendituresAmt |
| End Year Balance | $2,632,172 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,993,749 | BeginningYearBalanceAmt |
| Contributions | $29,820 | ContributionsAmt |
| Investment Earnings Or Losses | $294,561 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $105,748 | OtherExpendituresAmt |
| End Year Balance | $2,212,382 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,607,684 | BeginningYearBalanceAmt |
| Contributions | $70,038 | ContributionsAmt |
| Investment Earnings Or Losses | $378,552 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $62,525 | OtherExpendituresAmt |
| End Year Balance | $1,993,749 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,617,440 | BeginningYearBalanceAmt |
| Contributions | $103,123 | ContributionsAmt |
| Investment Earnings Or Losses | -$55,022 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $57,857 | OtherExpendituresAmt |
| End Year Balance | $1,607,684 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.81000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.19000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,249 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,080 | DepreciationAmt |
| Book Value | $3,169 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,169 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $34,317 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $34,317 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | ALL CONSERVATION EASEMENTS ARE MONITORED THROUGH ON-SITE VISITS TO THE PROPERTY ON AN ANNUAL BASIS. A WRITTEN MONITORING REPORT IS PREPARED AND ADDED TO THE RECORDS OF THE EASEMENT. IF A VIOLATION OF AN EASEMENT IS OBSERVED DURING THE ON-SITE VISIT OR OTHERWISE COMES TO THE ATTENTION OF EVLT IT IS DEALT WITH FIRST BY STAFF AND, IF ENFORCEMENT IS NECESSARY IT IS BROUGHT TO THE ATTENTION OF EVLT'S LEGAL COMMITTEE. EVLT WORKS WITH THE LANDOWNER TO CORRECT ANY VIOLATION AND, IF NECESSARY, CAN ENFORCE THE EASEMENT EITHER THROUGH LEGAL PROCEEDINGS OR ALTERNATIVE DISPUTE RESOLUTION METHODS. EVLT AND THE STEWARDSHIP COMMITTEE ALSO WORK WITH LANDOWNERS TO AVOID VIOLATIONS. |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | REVENUES--DONATIONS WHERE THE DONOR HAS RESTRICTED THE USE OF FUNDS TO LAND ACQUISITION 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. |
| SCHEDULE D, PAGE 2, PART V, LINE 4 | PERPETUITY FUND (1,009,166)--PROVIDES FUNDING FOR FUTURE OPERATING COSTS OF THE ORGANIZATION IN PERPETUITY. STEWARDSHIP AND DEFENSE FUND (1,064,106)--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 2022. 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: THROUGH COURT ACTION, 0.839 ACRES OF THE KAYNE VAN HORN CONSERVATION EASEMENT WERE CONDEMNED BY THE TOWN OF ESTES PARK TO BUILD A WATER TANK. THE PROCEEDS FROM CONDEMNATION WERE RESTRICTED TO THE LAND TRUSTS LAND PROTECTION FUND,WHICH IS USED TOFACILITATE THE ACQUISITION OF LAND OR CONSERVATION EASEMENTS BY FINANCING TRANSACTION COSTS AND OTHER COSTS ASSOCIATED WITH SPECIFIC LAND PROTECTION PROJECTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION SCHOLARSHIP | GrantTypeTxt |
| Recipient | 7 | RecipientCnt |
| Cash Grant | $8,998 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS ARE AWARDED TO STUDENTS OF ESTES PARK HIGH SCHOOL FOR THEIR TUITION COSTS AT US UNIVERSITIES | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 |
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