2022-04-07T16:43:12-05:00 2021-12-31 841483675 RLR LLP 1235 RIVERSIDE AVE FORT COLLINS CO 805243218 990 2021-01-01 742465136 ESTES VALLEY LAND TRUST ESTE 9705776837 PO BOX 663 ESTES PARK CO 80517 DON SMITH PRESIDENT 9705576837 2022-03-23 true DON SMITH 999009999 JOSEPH M HOEFLER P01291550 9706925300 2022-03-23 2021 2022-09-23 18:48:47Z JEFFREY BORING PO BOX 663 ESTES PARK CO 80517 606982 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. 11 11 5 109 0 291458 280060 16500 46395 150344 178637 6600 6600 464902 511692 37617 2500 0 160748 176119 0 45612 156754 98124 355119 276743 109783 234949 2759298 3184046 15574 6897 2743724 3177149 X THE MISSION OF ESTES VALLEY LAND TRUST IS TO CONSERVE LAND THROUGHOUT THE ESTES VALLEY AND SURROUNDING AREAS FOR CURRENT AND FUTURE GENERATIONS. false true 112211 42500 ACQUIRE 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. 60081 2500 3895 COMMUNITY 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. 172292 true true false false false false true true false true true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 true 5 true false false false false false false false false X 11 11 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 101673 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 ASSISTANT TR 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 101673 1 false false false 68159 211901 10389 280060 NEW EASEMENTS 42500 42500 FISCAL SPONSORSHIP FEES 2500 2500 EDUCATIONAL EVENTS 1395 1395 46395 78927 78927 6600 6600 6600 6600 195000 95290 99710 99710 99710 511692 46395 185237 500 500 2000 2000 101673 66931 19796 14946 54356 25261 16166 12929 1999 1319 386 294 18091 10705 4161 3225 8365 7865 500 5360 5360 1150 608 542 10229 6082 618 3529 6008 3428 1424 1156 22790 13004 5401 4385 133 133 7230 4126 1713 1391 2494 1423 591 480 15657 12723 1619 1315 OTHER ACQUISITION FEES 12482 12482 MEALS/EVENT CATERING 3965 3202 35 728 TITLE AND FILING FEES 1456 467 989 LICENSES & TAXES 805 500 60 245 276743 172292 58839 45612 178018 88682 7066 23118 23165 33073 30326 3942 2747 2547154 3069452 2759298 3184046 10929 6897 4645 15574 6897 X 2538543 2840023 205181 337126 2743724 3177149 2759298 3184046 234949 198476 X true X false true false X 145693 176963 186311 291458 280060 1080485 145693 176963 186311 291458 280060 1080485 23840 1056645 69154 81083 64980 91392 78927 385536 5259 6913 5300 5600 5600 28672 1494693 258102 0.70690 0.67690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 172 9881.00 43 3 1 true 2174.00 61437 false X false 2212382 136223 315004 31437 2632172 1993749 29820 294561 105748 2212382 1607684 70038 378552 62525 1993749 1617440 103123 -55022 57857 1607684 1241108 287626 157819 69113 1617440 0.87000 0.13000 false false 33073 30326 2747 2747 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 (1,068,298)--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 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 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 XIII PART 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. FORM 990, PAGE 2, PART III, LINE 3 DECEMBER 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 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