MOUNTAIN AREA LAND TRUST: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- MOUNTAIN AREA LAND TRUST (EIN 84-6256809)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-08-10
- IRS object ID
- 202222229349301972
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-08-10T23:21:15-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841130648 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEIS & COMPANY PC CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 193 S 27TH AVE SUITE 100 | AddressLine1Txt |
| City | BRIGHTON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 846256809 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNTAIN AREA LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOUN | BusinessNameControlTxt |
| Phone | 3036790950 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 908 NOB HILL ROAD SUITE 200 | AddressLine1Txt |
| City | EVERGREEN | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80439 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PANDORA ERLANDSON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3036790950 | PhoneNum |
| Signature | 2022-08-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PANDORA | PersonFirstNm |
| Person Last | ERLANDSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT R FEIS CPA | PreparerPersonNm |
| PTIN | P00218191 | PTIN |
| Phone | 3036591200 | PhoneNum |
| Preparation | 2022-08-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PANDORA ERLANDSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 908 NOB HILL RD STE 200 | AddressLine1Txt |
| City | EVERGREEN | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80439 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,548,551 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SAVETHELAND.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE NATURAL AREAS, WILDLIFE HABITAT, STREAMS AND RIVERS, WORKING RANCHES AND HISTORIC LANDS, FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,265,407 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,396,549 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $95,155 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $120,200 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,699 | PYInvestmentIncomeAmt |
| CY Investment Income | $30,323 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,295 | PYOtherRevenueAmt |
| CY Other Revenue | -$20,472 | CYOtherRevenueAmt |
| PY Total Revenue | $1,371,556 | PYTotalRevenueAmt |
| CY Total Revenue | $1,526,600 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,371,556 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $335,750 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $380,749 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $58,661 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $410,020 | PYOtherExpensesAmt |
| CY Other Expenses | $722,058 | CYOtherExpensesAmt |
| PY Total Expenses | $2,117,326 | PYTotalExpensesAmt |
| CY Total Expenses | $1,102,807 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$745,770 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $423,793 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,349,369 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,008,074 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $282,056 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $516,968 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,067,313 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,491,106 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE NATURAL AREAS, WILDLIFE HABITAT, STREAMS AND RIVERS, WORKING RANCHES AND HISTORIC LANDS, FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $728,534 | ExpenseAmt |
| Revenue | $120,200 | RevenueAmt |
| Desc | LAND AND WATER CONSERVATION - EXPENDITURES INCURRED IN SECURING DONATED LAND CONSERVATION EASEMENTS, PUBLIC PROJECTS, AND LAND ACQUISITIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $116,203 | ExpenseAmt |
| Desc | LAND STEWARDSHIP - EXPENDITURES INCURRED FOR ANNUAL MONITORING OF DONATED CONSERVATION EASEMENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $162,663 | ExpenseAmt |
| Desc | OUTREACH/EDUCATION - EDUCATING THE PUBLIC ON LAND AND WATER CONSERVATION ISSUES THROUGH PRESENTATIONS, ARTICLES, WORKSHOPS, ELECTRONIC COMMUNICATIONS, SOCIAL MEDIA, COMMUNITY MEETINGS AND EVENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,007,400 | 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 | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | 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 | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | 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 |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 | false | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNTAIN AREA LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3036790950 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 908 NOB HILL ROAD SUITE 200 | AddressLine1Txt |
| City | EVERGREEN | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80439 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| JEANNE BEAUDRY | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $101,950 | $0 | $0 | |
| BRUCE ANDERSON | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| JIM CHIDDIX | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| NIKKI CROCE | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEFF DANTER | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| SUE DORSEY | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SUSAN EAGLE | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| PANDORA ERLANDSON | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TOM GIBSON | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| KATEY GREENE | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| BOB JUDGE | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| KEVIN LARSON | ||||||
| AT-LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ANNE MCLEAN | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| PAT MEYER | ||||||
| PRESIDENT EL | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROD MORGAN | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| BOB OSTERTAG | ||||||
| PAST PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| NADJA PISULA-LITOFF | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $101,950 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $122,921 | FundraisingAmt |
| All Other Contributions | $1,273,628 | AllOtherContributionsAmt |
| Noncash Contributions | $4,167 | NoncashContributionsAmt |
| Total Contributions | $1,396,549 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LAND STEWARDSHIP | 900099 | $65,200 | $65,200 |
| LAND AND WATER CONSERVATION | 900099 | $55,000 | $55,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $120,200 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,323 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,323 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $122,921 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $21,951 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,951 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Total Revenue Column | $1,479 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,479 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,479 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,526,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $152,002 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,950 | TotalAmt |
| Program Services | $86,923 | ProgramServicesAmt |
| Management And General | $4,020 | ManagementAndGeneralAmt |
| Fundraising | $11,007 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,998 | TotalAmt |
| Program Services | $196,950 | ProgramServicesAmt |
| Management And General | $9,110 | ManagementAndGeneralAmt |
| Fundraising | $24,938 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,304 | TotalAmt |
| Program Services | $4,287 | ProgramServicesAmt |
| Management And General | $370 | ManagementAndGeneralAmt |
| Fundraising | $647 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,826 | TotalAmt |
| Program Services | $13,265 | ProgramServicesAmt |
| Management And General | $1,364 | ManagementAndGeneralAmt |
| Fundraising | $197 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,671 | TotalAmt |
| Program Services | $23,052 | ProgramServicesAmt |
| Management And General | $1,771 | ManagementAndGeneralAmt |
| Fundraising | $2,848 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,500 | TotalAmt |
| Program Services | $3,500 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,200 | TotalAmt |
| Management And General | $7,200 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,080 | TotalAmt |
| Program Services | $1,205 | ProgramServicesAmt |
| Management And General | $2,756 | ManagementAndGeneralAmt |
| Fundraising | $119 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,231 | TotalAmt |
| Program Services | $1,215 | ProgramServicesAmt |
| Fundraising | $16 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,995 | TotalAmt |
| Program Services | $11,193 | ProgramServicesAmt |
| Management And General | $2,909 | ManagementAndGeneralAmt |
| Fundraising | $1,893 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,430 | TotalAmt |
| Program Services | $15,713 | ProgramServicesAmt |
| Management And General | $727 | ManagementAndGeneralAmt |
| Fundraising | $1,990 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,730 | TotalAmt |
| Program Services | $3,358 | ProgramServicesAmt |
| Management And General | $372 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,632 | TotalAmt |
| Program Services | $9,602 | ProgramServicesAmt |
| Management And General | $755 | ManagementAndGeneralAmt |
| Fundraising | $1,275 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,017 | TotalAmt |
| Program Services | $850 | ProgramServicesAmt |
| Management And General | $39 | ManagementAndGeneralAmt |
| Fundraising | $128 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,084 | TotalAmt |
| Program Services | $2,084 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,278 | TotalAmt |
| Program Services | $48,836 | ProgramServicesAmt |
| Management And General | $2,258 | ManagementAndGeneralAmt |
| Fundraising | $6,184 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,611 | TotalAmt |
| Program Services | $12,457 | ProgramServicesAmt |
| Management And General | $577 | ManagementAndGeneralAmt |
| Fundraising | $1,577 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FACILITATED PROJECT | $500,000 | $500,000 | ||
| REPAIRS & MAINTENANCE | $30,622 | $26,109 | $1,207 | $3,306 |
| LAND CONSERVATION COSTS | $17,733 | $17,733 | ||
| EQUIPMENT EXPENSE | $12,330 | $10,513 | $486 | $1,331 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,585 | TotalAmt |
| Program Services | $18,555 | ProgramServicesAmt |
| Management And General | $825 | ManagementAndGeneralAmt |
| Fundraising | $1,205 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,102,807 | TotalAmt |
| Program Services | $1,007,400 | ProgramServicesAmt |
| Management And General | $36,746 | ManagementAndGeneralAmt |
| Fundraising | $58,661 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,222 | BOYAmt |
| EOY | $608,275 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,125 | BOYAmt |
| EOY | $511,295 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,368 | BOYAmt |
| EOY | $7,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,441,876 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $131,211 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,355,906 | BOYAmt |
| EOY | $2,310,665 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,235 | BOYAmt |
| EOY | $358,042 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,513 | BOYAmt |
| EOY | $212,369 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,349,369 | BOYAmt |
| EOY | $4,008,074 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,856 | BOYAmt |
| EOY | $14,468 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,500 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,000 | BOYAmt |
| EOY | $500,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,200 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,056 | BOYAmt |
| EOY | $516,968 | 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 | $2,780,795 | BOYAmt |
| EOY | $3,201,994 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,518 | BOYAmt |
| EOY | $289,112 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,067,313 | BOYAmt |
| EOY | $3,491,106 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,349,369 | BOYAmt |
| EOY | $4,008,074 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $423,793 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,050,260 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $375,067 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,652,237 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,265,407 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,396,549 | CurrentTaxYearAmt |
| Total | $5,739,520 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $139,055 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $104,634 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,300 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $95,155 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $152,002 | CurrentTaxYearAmt |
| Total | $541,146 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,189,315 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $479,701 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,702,537 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,360,562 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,548,551 | CurrentTaxYearAmt |
| Total | $6,280,666 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $100,852 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $95,218 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $176,701 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $164,935 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,068 | CurrentTaxYearAmt |
| Total | $659,774 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,394 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,800 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $10,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59,639 | CurrentTaxYearAmt |
| Total | $104,097 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $112,246 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $118,018 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $176,701 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $175,199 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $181,707 | CurrentTaxYearAmt |
| Total | $763,871 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,516,795 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,861 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,928 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,703 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,519 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,545 | CurrentTaxYearAmt |
| Total | $34,556 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,861 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,928 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,703 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,519 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,545 | CurrentTaxYearAmt |
| Total | $34,556 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,001 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,295 | CurrentTaxYearMinus1YearAmt |
| Total | $8,296 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,195,176 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $486,629 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,712,241 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,373,376 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,556,096 | CurrentTaxYearAmt |
| Total | $6,323,518 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87240 | PublicSupportCY509Pct |
| Public Support PY509 | 0.84930 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | 8,296 | ExplanationTxt |
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 | 89 | TotalEasementsCnt |
| Total Acreage | 18141.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 680.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $17,733 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $387,285 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $30,301 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$12,494 | OtherExpendituresAmt |
| End Year Balance | $405,092 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $337,773 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $37,415 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$12,097 | OtherExpendituresAmt |
| End Year Balance | $387,285 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $281,869 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $44,476 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$11,428 | OtherExpendituresAmt |
| End Year Balance | $337,773 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $310,897 | BeginningYearBalanceAmt |
| Contributions | $99 | ContributionsAmt |
| Investment Earnings Or Losses | -$18,022 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$11,105 | OtherExpendituresAmt |
| End Year Balance | $281,869 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $264,751 | BeginningYearBalanceAmt |
| Contributions | $19,208 | ContributionsAmt |
| Investment Earnings Or Losses | $37,523 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$10,585 | OtherExpendituresAmt |
| End Year Balance | $310,897 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.52760 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.47240 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $956,690 | InvestmentCostOrOtherBasisAmt |
| Book Value | $956,690 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,380,317 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $103,497 | DepreciationAmt |
| Book Value | $1,276,820 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $104,869 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $27,714 | DepreciationAmt |
| Book Value | $77,155 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,310,665 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNITY FIRST FOUNDATION | Desc |
| Book Value | $358,042 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $358,042 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BOARD DESIGNATED CASH | $117,893 |
| RESTRICTED CASH | $94,476 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $212,369 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,526,600 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,526,600 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,526,600 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,102,807 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,102,807 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,102,807 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | MOUNTAIN AREA LAND TRUST HAS POLICIES AND PROTOCOLS IN PLACE REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS AND ENFORCEMENT OF THE CONSERVATION EASEMENTS IT HOLDS. |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | COSTS RELATED TO CONSERVATION EASEMENTS ARE EXPENSED AS EITHER LAND CONSERVATION OR LAND STEWARDSHIP EXPENDITURES. CONSERVATION EASEMENTS REPRESENT THE DONATION OF DEVELOPMENT RIGHTS TO A PROPERTY TO THE TRUST. THE TRUST HAS RESPONSIBILITY IN PERPETUITY TO MONITOR THESE EASEMENTS AND MALT HAS AN ENDOWMENT FUND IN PLACE TO HELP SUPPORT THIS OVER TIME. NO VALUE HAS BEEN REFLECTED IN THE 990 OR FINANCIAL STATEMENTS AS NO MARKET EXISTS FOR THESE CONSERVATION EASEMENTS. |
| SCHEDULE D, PAGE 2, PART V, LINE 4 | THE PURPOSE OF THE ENDOWMENT FUND IS TO PROVIDE A FINANCIAL RESOURCE TO SUPPORT THE STEWARDSHIP OF THE ORGANIZATION IN PERPETUITY. |
| SCHEDULE D, PAGE 3, PART X | IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, A PRIVATE ENTITY IS REQUIRED TO DISCLOSE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT MANAGEMENT BELIEVES DOES NOT MEET A "MORE- LIKELY-THAN-NOT" STANDARD OF BEING SUSTAINED UNDER AN INCOME TAX AUDIT AND TO RECORD A LIABILITY FOR ANY SUCH INCOME TAX, INCLUDING PENALTIES AND RELATED INTEREST EXPENSE. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS THAT REQUIRE THE RECORDING OF A LIABILITY MENTIONED ABOVE OR FURTHER DISCLOSURE. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | VARIOUS | Event1Nm |
| Gross Receipts Event1 | $122,921 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $122,921 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $21,951 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $122,921 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $122,921 | CharitableContributionsTotAmt |
| Oth Direct Expnss Total Events | $21,951 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,951 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$21,951 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | A DRAFT OF THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, SENT TO THE EXECUTIVE DIRECTOR FOR FINAL APPROVAL, AND THEN MADE AVAILABLE TO THE REMAINDER OF THE BOARD BEFORE IRS SUBMISSION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF DIRECTORS COMMITS TO ANNUALLY MONITORING AND REVIEWING ITS CONFLICT OF INTEREST POLICY AND HOW IT IS BEING CARRIED OUT, AND TO MAKE TIMELY REVSIONS AS NECESSARY. AT A MINIMUM, THE EXECUTIVE DIRECTOR WILL REVIEW ADMINISTRATIVE PROCEDURES ANNUALLY TO ENSURE ORGANIZATIONAL COMPLIANCE WITH THE POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | FOR THE EXECUTIVE DIRECTOR POSITION, A BOARD MEMBER OF THE EXECUTIVE COMMITTEE ANALYZED COMPARABLE COMPENSATION DATA (SALARY & BENEFITS) FOR NONPROFIT ORGANIZATIONS AS REPORTED IN THE COLORADO NONPROIFT ASSOCIATION SALARY SURVEY WITH FOCUS ON THE FRONT RANGE GEOGRAPHIC AREA OF COLORADO, SEPECIFICALLY THE DENVER METRO AREA. THIS ANALYSIS WAS USED TO 1) CONFIRM THAT CURRENT SALARY LEVELS WERE COMMENSURATE, MORE OR LESS, WITH THE MIDPOINT OF MARKET RATES FOR SIMILAR POSITIONS, OR 2) IDENTIFY WHERE ADJUSTMENTS MIGHT BE NECESSARY TO COMPENSATE CERTAIN KEY POSITIONS TO BE MORE IN-LINE WITH THE MIDPOINT OF COMPARABLE POSITIONS WITHIN THE JOB MARKET AREA WHERE THE LAND TRUST OPERATES AND RECRUITS STAFF. THIS EVALUATION WAS DISCUSSED AND PRESENTED TO THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | FOR THE OTHER STAFF POSITIONS, A BOARD MEMBER OF THE EXECUTIVE COMMITTEE ANALYZED COMPARABLE COMPENSATION DATA (SALARY & BENEFITS) FOR NONPROFIT ORGANIZATIONS AS REPORTED IN THE COLORADO NONPROIFT ASSOCIATION SALARY SURVEY WITH FOCUS ON THE FRONT RANGE GEOGRAPHIC AREA OF COLORADO, SEPECIFICALLY THE DENVER METRO AREA. THIS ANALYSIS WAS USED TO 1) CONFIRM THAT CURRENT SALARY LEVELS WERE COMMENSURATE, MORE OR LESS, WITH THE MIDPOINT OF MARKET RATES FOR SIMILAR POSITIONS, OR 2) IDENTIFY WHERE ADJUSTMENTS MIGHT BE NECESSARY TO COMPENSATE CERTAIN KEY POSITIONS TO BE MORE IN-LINE WITH THE MIDPOINT OF COMPARABLE POSITIONS WITHIN THE JOB MARKET AREA WHERE THE LAND TRUST OPERATES AND RECRUITS STAFF. THIS EVALUATION WAS DISCUSSED AND PRESENTED TO THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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