ESTES VALLEY LAND TRUST INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
ESTES VALLEY LAND TRUST INC (EIN 74-2465136)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-04-07
IRS object ID
202220979349301322
Schema version
2021v4.0
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

FieldValueIRS element (for citing)
Return2022-04-07T16:43:12-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN841483675PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RLR LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11235 RIVERSIDE AVEAddressLine1Txt
CityFORT COLLINSCityNm
State AbbreviationCOStateAbbreviationCd
ZIP805243218ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN742465136EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ESTES VALLEY LAND TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlESTEBusinessNameControlTxt
Phone9705776837PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 663AddressLine1Txt
CityESTES PARKCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80517ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDON SMITHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9705576837PhoneNum
Signature2022-03-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDONPersonFirstNm
Person LastSMITHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH M HOEFLERPreparerPersonNm
PTINP01291550PTIN
Phone9706925300PhoneNum
Preparation2022-03-23PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFFREY BORINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 663AddressLine1Txt
CityESTES PARKCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80517ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$606,982GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://EVLANDTRUST.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionTHE 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 Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers109TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$291,458PYContributionsGrantsAmt
CY Contributions Grants$280,060CYContributionsGrantsAmt
PY Program Service Revenue$16,500PYProgramServiceRevenueAmt
CY Program Service Revenue$46,395CYProgramServiceRevenueAmt
PY Investment Income$150,344PYInvestmentIncomeAmt
CY Investment Income$178,637CYInvestmentIncomeAmt
PY Other Revenue$6,600PYOtherRevenueAmt
CY Other Revenue$6,600CYOtherRevenueAmt
PY Total Revenue$464,902PYTotalRevenueAmt
CY Total Revenue$511,692CYTotalRevenueAmt
PY Grants And Similar Paid$37,617PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$160,748PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$176,119CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$45,612CYTotalFundraisingExpenseAmt
PY Other Expenses$156,754PYOtherExpensesAmt
CY Other Expenses$98,124CYOtherExpensesAmt
PY Total Expenses$355,119PYTotalExpensesAmt
CY Total Expenses$276,743CYTotalExpensesAmt
PY Revenues Less Expenses$109,783PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$234,949CYRevenuesLessExpensesAmt
Total Assets BOY$2,759,298TotalAssetsBOYAmt
Total Assets EOY$3,184,046TotalAssetsEOYAmt
Total Liabilities BOY$15,574TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,897TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,743,724NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,177,149NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangeYes (true)SignificantChangeInd
Expense$112,211ExpenseAmt
Revenue$42,500RevenueAmt
DescACQUIRE CONSERVATION EASEMENTS AND MAINTAIN STEWARDSHIP OF EXISTING CONSERVATION EASEMENTS. WE HOLD 172 CONSERVATION EASEMENTS COVERING ALMOST 10,000 ACRES ADJACENT TO THE ROCKY MOUNTAIN NATIONAL PARK.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$60,081ExpenseAmt
Grant$2,500GrantAmt
Revenue$3,895RevenueAmt
DescCOMMUNITY OUTREACH TO EDUCATE THE PUBLIC ON THE NEED FOR OPEN SPACE AND CONSERVATION EASEMENTS. DURING 2021, WE HOSTED TWO IN-PERSON BREAKFAST EVENTS AND SEVERAL ONLINE EDUCATIONAL EVENTS, AWARDED TWO 1,000 COLLEGE SCHOLARSHIPS TO HIGH SCHOOL SENIORS WITH AN INTEREST IN THE PRESERVATION OF OPEN SPACES AND CRITICAL HABITATS AND ENGAGED IN OTHER PUBLIC EDUCATION AND OUTREACH. WE ALSO MADE GRANTS TO OTHER 501(C)(3) ORGANIZATIONS WHERE THE GRANT WOULD BE USED BY THEM TO FURTHER THE PRESERVATION OF OPEN SPACES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$172,292TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee5EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOANNA MAGGETTIPersonNm
Phone9705776837PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 663AddressLine1Txt
CityESTES PARKCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80517ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JEFFREY BORING
EXECUTIVE DI40.00Yes (X)$101,673$0$0
DON SMITH
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
AMY PLUMMER
VICE PRESIDE2.00Yes (X)$0$0$0Yes (X)
WAYNE PARK
SECRETARY2.00Yes (X)$0$0$0Yes (X)
JACQUELINE OLDHAM
TREASURER2.00Yes (X)$0$0$0Yes (X)
CURT GLEAVES
ASSISTANT TR2.00Yes (X)$0$0$0Yes (X)
WARD NELSON
DIRECTOR1.00$0$0$0Yes (X)
MELISSA STRONG
DIRECTOR1.00$0$0$0Yes (X)
KARLA HENDERSON
DIRECTOR1.00$0$0$0Yes (X)
ALICE REUMAN
DIRECTOR1.00$0$0$0Yes (X)
PAT BEGLEY
DIRECTOR1.00$0$0$0Yes (X)
JAN SWANEY
DIRECTOR1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$101,673TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$68,159MembershipDuesAmt
All Other Contributions$211,901AllOtherContributionsAmt
Noncash Contributions$10,389NoncashContributionsAmt
Total Contributions$280,060TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NEW EASEMENTS$42,500$42,500
FISCAL SPONSORSHIP FEES$2,500$2,500
EDUCATIONAL EVENTS$1,395$1,395
FieldValueIRS element (for citing)
Total Program Service Revenue$46,395TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$78,927TotalRevenueColumnAmt
Exclusion$78,927ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$6,600RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$6,600RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,600TotalRevenueColumnAmt
Exclusion$6,600ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$195,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$95,290SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$99,710SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$99,710TotalRevenueColumnAmt
Exclusion$99,710ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$511,692TotalRevenueColumnAmt
Related Or Exempt Func Income$46,395RelatedOrExemptFuncIncomeAmt
Exclusion$185,237ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$500TotalAmt
Program Services$500ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,000TotalAmt
Program Services$2,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$101,673TotalAmt
Program Services$66,931ProgramServicesAmt
Management And General$19,796ManagementAndGeneralAmt
Fundraising$14,946FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$54,356TotalAmt
Program Services$25,261ProgramServicesAmt
Management And General$16,166ManagementAndGeneralAmt
Fundraising$12,929FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,999TotalAmt
Program Services$1,319ProgramServicesAmt
Management And General$386ManagementAndGeneralAmt
Fundraising$294FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,091TotalAmt
Program Services$10,705ProgramServicesAmt
Management And General$4,161ManagementAndGeneralAmt
Fundraising$3,225FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,365TotalAmt
Program Services$7,865ProgramServicesAmt
Management And General$500ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,360TotalAmt
Management And General$5,360ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,150TotalAmt
Program Services$608ProgramServicesAmt
Management And General$542ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,229TotalAmt
Program Services$6,082ProgramServicesAmt
Management And General$618ManagementAndGeneralAmt
Fundraising$3,529FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,008TotalAmt
Program Services$3,428ProgramServicesAmt
Management And General$1,424ManagementAndGeneralAmt
Fundraising$1,156FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,790TotalAmt
Program Services$13,004ProgramServicesAmt
Management And General$5,401ManagementAndGeneralAmt
Fundraising$4,385FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$133TotalAmt
Program Services$133ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,230TotalAmt
Program Services$4,126ProgramServicesAmt
Management And General$1,713ManagementAndGeneralAmt
Fundraising$1,391FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,494TotalAmt
Program Services$1,423ProgramServicesAmt
Management And General$591ManagementAndGeneralAmt
Fundraising$480FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,657TotalAmt
Program Services$12,723ProgramServicesAmt
Management And General$1,619ManagementAndGeneralAmt
Fundraising$1,315FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
OTHER ACQUISITION FEES$12,482$12,482
MEALS/EVENT CATERING$3,965$3,202$35$728
TITLE AND FILING FEES$1,456$467$989
LICENSES & TAXES$805$500$60$245

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$276,743TotalAmt
Program Services$172,292ProgramServicesAmt
Management And General$58,839ManagementAndGeneralAmt
Fundraising$45,612FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$178,018BOYAmt
EOY$88,682EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,066BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,118BOYAmt
EOY$23,165EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$33,073LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$30,326LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,942BOYAmt
EOY$2,747EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,547,154BOYAmt
EOY$3,069,452EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,759,298BOYAmt
EOY$3,184,046EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,929BOYAmt
EOY$6,897EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,645BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,574BOYAmt
EOY$6,897EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,538,543BOYAmt
EOY$2,840,023EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$205,181BOYAmt
EOY$337,126EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,743,724BOYAmt
EOY$3,177,149EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,759,298BOYAmt
EOY$3,184,046EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$234,949ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$198,476NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$145,693CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$176,963CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$186,311CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$291,458CurrentTaxYearMinus1YearAmt
Current Tax Year$280,060CurrentTaxYearAmt
Total$1,080,485TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$145,693CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$176,963CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$186,311CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$291,458CurrentTaxYearMinus1YearAmt
Current Tax Year$280,060CurrentTaxYearAmt
Total$1,080,485TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$23,840SubstantialContributorsTotAmt
Public Support Total170$1,056,645PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$69,154CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$81,083CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$64,980CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,392CurrentTaxYearMinus1YearAmt
Current Tax Year$78,927CurrentTaxYearAmt
Total$385,536TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,259CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,300CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,600CurrentTaxYearMinus1YearAmt
Current Tax Year$5,600CurrentTaxYearAmt
Total$28,672TotalAmt
FieldValueIRS element (for citing)
Total Support$1,494,693TotalSupportAmt
Gross Receipts Rltd Activities$258,102GrossReceiptsRltdActivitiesAmt
Public Support CY1700.70690PublicSupportCY170Pct
Public Support PY1700.67690PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Total Easements172TotalEasementsCnt
Total Acreage9881.00TotalAcreageCnt
Historic Strctr Easements Aftr43HistoricStrctrEasementsAftrCnt
Modified Easements3ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement2174.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$61,437ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,212,382BeginningYearBalanceAmt
Contributions$136,223ContributionsAmt
Investment Earnings Or Losses$315,004InvestmentEarningsOrLossesAmt
Other Expenditures$31,437OtherExpendituresAmt
End Year Balance$2,632,172EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,993,749BeginningYearBalanceAmt
Contributions$29,820ContributionsAmt
Investment Earnings Or Losses$294,561InvestmentEarningsOrLossesAmt
Other Expenditures$105,748OtherExpendituresAmt
End Year Balance$2,212,382EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,607,684BeginningYearBalanceAmt
Contributions$70,038ContributionsAmt
Investment Earnings Or Losses$378,552InvestmentEarningsOrLossesAmt
Other Expenditures$62,525OtherExpendituresAmt
End Year Balance$1,993,749EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,617,440BeginningYearBalanceAmt
Contributions$103,123ContributionsAmt
Investment Earnings Or Losses-$55,022InvestmentEarningsOrLossesAmt
Other Expenditures$57,857OtherExpendituresAmt
End Year Balance$1,607,684EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,241,108BeginningYearBalanceAmt
Contributions$287,626ContributionsAmt
Investment Earnings Or Losses$157,819InvestmentEarningsOrLossesAmt
Other Expenditures$69,113OtherExpendituresAmt
End Year Balance$1,617,440EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.87000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.13000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$33,073OtherCostOrOtherBasisAmt
Depreciation$30,326DepreciationAmt
Book Value$2,747BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,747TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 1, PART II, LINE 5ALL 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 9REVENUES--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 4PERPETUITY FUND (1,068,298)--PROVIDES FUNDING FOR FUTURE OPERATING COSTS OF THE ORGANIZATION IN PERPETUITY. STEWARDSHIP AND DEFENSE FUND (1,563,873)--PROVIDES FUNDING FOR FUTURE COSTS OF MONITORING AND ENFORCING EASEMENTS IN PERPETUITY. BOTH INCOME AND PRINCIPAL OF ALL FUNDS CAN BE USED FOR STATED PURPOSES.
SCHEDULE D, PAGE 3, PART XTHE 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 2021. 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 XIIIPART II LINE 3 AMENDMENTS: ADJACENT PROPERTIES COVERED BY FOUR SEPARATE CONSERVATION EASEMENTS WERE ACQUIRED BY THE TOWN OF ESTES PARK FROM PRIVATE LANDOWNERS. IN 2021, THE TOWN AND EVLT AMENDED AND RESTATED THE FOUR CONSERVATION EASEMENT DOCUMENTS INTO A SINGLE DOCUMENT. AMONG THE CHANGES MADE, A RESERVED RIGHT TO CONSTRUCT A SINGLE FAMILY RESIDENCE AND OTHER BUILDINGS ON ONE OF THE PROPERTIES WAS ELIMINATED. THIS CHANGE ENHANCED THE CONSERVATION VALUE OF PRESERVING SCENIC OPEN SPACE. IN ADDITION, THE AMENDED CONSERVATION EASEMENT EXPRESSLY NOW PROVIDES FOR PUBLIC RECREATION ON THE PROPERTIES IN ACCORDANCE WITH A MANAGEMENT PLAN. PREVIOUSLY, PUBLIC ACCESS TO THE PROPERTIES HAD BEEN LIMITED BY THE PRIVATE LANDOWNERS AS A RIGHT RESERVED TO THE LANDOWNERS UNDER THE TERMS OF THE OLD CONSERVATION EASEMENT DOCUMENTS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 3DECEMBER 31, 2020 MARKED THE DISCONTINUATION OF EVLT SERVING AS A FISCAL SPONSOR TO WATERSHED COALITIIONS (OTHER THAN YEAR-END ACCOUNTING ASSISTANCE THAT WAS PROVIDED IN JANUARY 2021 FOR WHICH WE RECEIVED A FEE OF 2,500).
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS ELECT BOARD OF DIRECTORS
FORM 990, PAGE 6, PART VI, LINE 11BFORM 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 12CTHE CONFLICT OF INTEREST POLICY IS REVIEWED AND ENFORCED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15ATHE 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 19UPON REQUEST OR ANOTHER'S WEBSITE

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