2023-05-11T09:00:34-04:00 2022-12-31 841483675 RLR LLP 1235 RIVERSIDE AVE FORT COLLINS CO 805243218 990 2022-01-01 742465136 ESTES VALLEY LAND TRUST ESTE 9705776837 PO BOX 663 ESTES PARK CO 80517 DON SMITH PRESIDENT 9705576837 2023-04-26 true DON SMITH 999009999 false JOSEPH M HOEFLER P01291550 9706925300 2023-04-26 2022 2023-04-26 12:10:37Z JEFFREY BORING PO BOX 663 ESTES PARK CO 80517 498956 false X HTTP://EVLANDTRUST.ORG/ X 1987 CO THE MISSION OF ESTES VALLEY LAND TRUST IS TO CONSERVE LAND THROUGHOUT THE ESTES VALLEY AND SURROUNDING AREAS FOR CURRENT AND FUTURE GENERATIONS. 13 13 4 107 0 280060 273725 46395 95210 178637 72196 6600 6814 511692 447945 2500 8998 0 176119 258382 0 45153 98124 116671 276743 384051 234949 63894 3184046 2709001 6897 141692 3177149 2567309 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 146151 92700 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. 86739 8998 2510 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. 232890 true true false false false false true true false true true false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 6 0 true 4 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 98666 0 0 DON SMITH 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 CURT GLEAVES PRIOR ASSIS. 2.00 X X 0 0 0 WARD NELSON DIRECTOR 1.00 X 0 0 0 MELISSA STRONG DIRECTOR 1.00 X 0 0 0 KARLA HENDERSON DIRECTOR 1.00 X 0 0 0 ALICE REUMAN DIRECTOR 1.00 X 0 0 0 PAT BEGLEY DIRECTOR 1.00 X 0 0 0 JAN SWANEY DIRECTOR 1.00 X 0 0 0 CARLIE BANGS 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 98666 false false false 94774 178951 273725 OTHER PROGRAM RECEIPTS 92700 92700 EDUCATIONAL EVENTS 2510 2510 95210 63151 63151 6814 6814 6814 6814 60056 51011 9045 9045 9045 447945 95210 79010 8998 8998 98666 64093 23463 11110 159716 82741 58011 18964 13017 13017 17452 10535 6917 7026 4979 452 1595 7543 4196 2476 871 24806 13797 8144 2865 499 499 9093 5057 2986 1050 1754 976 575 203 15338 12425 2154 759 SUPPLIES 9926 3746 265 5915 MEALS/EVENT CATERING 5774 5485 289 LICENSES & TAXES 3341 1500 20 1821 OTHER ACQUISITION FEES 846 846 256 256 384051 232890 106008 45153 88682 108228 7285 23165 7945 35249 32080 2747 3169 3069452 2533797 48577 3184046 2709001 6897 23069 84306 34317 6897 141692 X 2840023 2128209 337126 439100 3177149 2567309 3184046 2709001 63894 -673734 X true X false true false X 176963 186311 291458 280060 273725 1208517 176963 186311 291458 280060 273725 1208517 73926 1134591 81083 64980 91392 78927 63151 379533 6913 5300 5600 5600 5814 29227 1617277 284152 0.70150 0.70690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 173 10075.00 44 1 true 1387.00 92355 false X false 2632172 37588 -504133 92355 2073272 2212382 136223 315004 31437 2632172 1993749 29820 294561 105748 2212382 1607684 70038 378552 62525 1993749 1617440 103123 -55022 57857 1607684 0.81000 0.19000 false false 35249 32080 3169 3169 LEASE LIABILITY 34317 34317 X 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. true TUITION SCHOLARSHIP 7 8998 FMV SCHEDULE I, PAGE 1, PART I, LINE 2 SCHOLARSHIPS ARE AWARDED TO STUDENTS OF ESTES PARK HIGH SCHOOL FOR THEIR TUITION COSTS AT US UNIVERSITIES 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