2022-08-10T23:21:15-05:00 2021-12-31 841130648 FEIS & COMPANY PC CPAS 193 S 27TH AVE SUITE 100 BRIGHTON CO 80601 990 2021-01-01 846256809 MOUNTAIN AREA LAND TRUST MOUN 3036790950 908 NOB HILL ROAD SUITE 200 EVERGREEN CO 80439 PANDORA ERLANDSON PRESIDENT 3036790950 2022-08-08 true PANDORA ERLANDSON 999009999 ROBERT R FEIS CPA P00218191 3036591200 2022-08-08 2021 2022-09-23 18:48:47Z PANDORA ERLANDSON 908 NOB HILL RD STE 200 EVERGREEN CO 80439 1548551 false X WWW.SAVETHELAND.ORG X 1992 CO 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. 16 16 7 0 1265407 1396549 95155 120200 4699 30323 6295 -20472 1371556 1526600 1371556 0 0 335750 380749 0 58661 410020 722058 2117326 1102807 -745770 423793 3349369 4008074 282056 516968 3067313 3491106 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. false false 728534 120200 LAND AND WATER CONSERVATION - EXPENDITURES INCURRED IN SECURING DONATED LAND CONSERVATION EASEMENTS, PUBLIC PROJECTS, AND LAND ACQUISITIONS. 116203 LAND STEWARDSHIP - EXPENDITURES INCURRED FOR ANNUAL MONITORING OF DONATED CONSERVATION EASEMENTS. 162663 OUTREACH/EDUCATION - EDUCATING THE PUBLIC ON LAND AND WATER CONSERVATION ISSUES THROUGH PRESENTATIONS, ARTICLES, WORKSHOPS, ELECTRONIC COMMUNICATIONS, SOCIAL MEDIA, COMMUNITY MEETINGS AND EVENTS. 1007400 true true false false false false true false false true true true false true false true true 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 false false false false true 12 0 7 true false false false false false true true false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false CO X MOUNTAIN AREA LAND TRUST 3036790950 908 NOB HILL ROAD SUITE 200 EVERGREEN CO 80439 JEANNE BEAUDRY EXECUTIVE DI 40.00 X 101950 0 0 BRUCE ANDERSON DIRECTOR 2.00 X 0 0 0 JIM CHIDDIX DIRECTOR 2.00 X 0 0 0 NIKKI CROCE SECRETARY 2.00 X X 0 0 0 JEFF DANTER DIRECTOR 2.00 X 0 0 0 SUE DORSEY TREASURER 2.00 X X 0 0 0 SUSAN EAGLE DIRECTOR 2.00 X 0 0 0 PANDORA ERLANDSON PRESIDENT 2.00 X X 0 0 0 TOM GIBSON DIRECTOR 2.00 X 0 0 0 KATEY GREENE DIRECTOR 2.00 X 0 0 0 BOB JUDGE DIRECTOR 2.00 X 0 0 0 KEVIN LARSON AT-LARGE 2.00 X X 0 0 0 ANNE MCLEAN DIRECTOR 2.00 X 0 0 0 PAT MEYER PRESIDENT EL 2.00 X X 0 0 0 ROD MORGAN DIRECTOR 2.00 X 0 0 0 BOB OSTERTAG PAST PRESIDE 2.00 X X 0 0 0 NADJA PISULA-LITOFF DIRECTOR 2.00 X 0 0 0 101950 1 false false false 122921 1273628 4167 1396549 LAND STEWARDSHIP 900099 65200 65200 LAND AND WATER CONSERVATION 900099 55000 55000 120200 30323 30323 122921 21951 -21951 OTHER REVENUE 1479 1479 1479 1526600 152002 101950 86923 4020 11007 230998 196950 9110 24938 5304 4287 370 647 14826 13265 1364 197 27671 23052 1771 2848 3500 3500 7200 7200 4080 1205 2756 119 1231 1215 16 15995 11193 2909 1893 18430 15713 727 1990 3730 3358 372 11632 9602 755 1275 1017 850 39 128 2084 2084 57278 48836 2258 6184 14611 12457 577 1577 FACILITATED PROJECT 500000 500000 REPAIRS & MAINTENANCE 30622 26109 1207 3306 LAND CONSERVATION COSTS 17733 17733 EQUIPMENT EXPENSE 12330 10513 486 1331 20585 18555 825 1205 1102807 1007400 36746 58661 298222 608275 131125 511295 14368 7428 2441876 131211 2355906 2310665 340235 358042 209513 212369 3349369 4008074 25856 14468 2500 200000 500000 56200 282056 516968 X 2780795 3201994 286518 289112 3067313 3491106 3349369 4008074 423793 X false true X true false X 1050260 375067 1652237 1265407 1396549 5739520 139055 104634 50300 95155 152002 541146 1189315 479701 1702537 1360562 1548551 6280666 100852 95218 176701 164935 122068 659774 11394 22800 10264 59639 104097 112246 118018 176701 175199 181707 763871 5516795 5861 6928 7703 6519 7545 34556 5861 6928 7703 6519 7545 34556 2001 6295 8296 1195176 486629 1712241 1373376 1556096 6323518 0.87240 0.84930 0.01000 0.01000 X PART III, LINE 12 8,296 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 89 18141.00 1 true 680.00 17733 387285 30301 -12494 405092 337773 37415 -12097 387285 281869 44476 -11428 337773 310897 99 -18022 -11105 281869 264751 19208 37523 -10585 310897 0.52760 0.47240 true false 956690 956690 1380317 103497 1276820 104869 27714 77155 2310665 COMMUNITY FIRST FOUNDATION 358042 F 358042 BOARD DESIGNATED CASH 117893 RESTRICTED CASH 94476 212369 X 1526600 1526600 1526600 1102807 1102807 1102807 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. VARIOUS 122921 122921 21951 122921 122921 21951 21951 -21951 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.