2019-04-17T10:25:14-05:00 2018-12-31 841483675 RLR LLP 1235 RIVERSIDE AVE FORT COLLINS CO 805243218 990 2018-01-01 742465136 ESTES VALLEY LAND TRUST ESTE 9705776837 PO BOX 663 ESTES PARK CO 80517 CURT GLEAVES ASST. TREASURER 9705576837 2019-04-16 true JOSEPH M HOEFLER P01291550 9706925300 2019-04-16 64.88.174.3 2019-04-17 10:25:14 CD P F8AEA7BB7429B73A2EA81EDEBF7B880FEEFD9203 2E43059154C00348335E2B334E7609A734C56DCE 2018 2019-02-21 02:37:17Z JEFFREY BORING PO BOX 663 ESTES PARK CO 80517 507215 false X HTTP://EVLANDTRUST.ORG/ X 1987 CO THE MISSION OF ESTES VALLEY LAND TRUST IS TO PRESERVE AND PROTECT OPEN SPACE, VALLEYS, WETLANDS, STREAMS, RANCH LANDS, AND WILDLIFE HABITATS IN THE ESTES VALLEY AND SURROUNDING AREAS. LANDS ADJACENT TO ROCKY MOUNTAIN NATIONAL PARK AND THE ARAPAHO-ROOSEVELT NATIONAL FOREST ARE OF SPECIAL CONCERN. 12 12 9 127 0 145693 176963 69105 91159 390122 75054 6314 8010 611234 351186 5118 3969 0 174191 176934 0 43069 111299 99003 290608 279906 320626 71280 2128523 2047446 17783 9914 2110740 2037532 X THE MISSION OF ESTES VALLEY LAND TRUST IS TO PRESERVE AND PROTECT OPEN SPACE, VALLEYS, WETLANDS, STREAMS, RANCH LANDS, AND WILDLIFE HABITATS IN THE ESTES VALLEY AND SURROUNDING AREAS. LANDS ADJACENT TO ROCKY MOUNTAIN NATIONAL PARK AND THE ARAPAHO-ROOSEVELT NATIONAL FOREST ARE OF SPECIAL CONCERN. false false 83211 21875 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. 77928 3969 4284 COMMUNITY OUTREACH TO EDUCATE THE PUBLIC ON THE NEED FOR OPEN SPACE AND CONSERVATION EASEMENTS. DURING 2018 WE HOSTED TWO MAJOR EDUCATIONAL EVENTS, AWARDED TWO 1,000 COLLEGE SCHOLARSHIPS TO HIGH SCHOOL SENIORS WITH AN INTEREST IN THE PRESEVATION 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. 14799 65000 SERVE AS FISCAL SPONSOR PROVIDING BACK OFFICE ADMINISTRATIVE SUPPORT TO TWO NON-PROFIT ORGANIZATIONS ENGAGED IN FLOOD RESTORATION AND MITIGATION PLANNING AND IMPLEMENTATION PROJECTS WITHIN THE ESTES VALLEY AND THE SURROUNDING AREA. 175938 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 true false false false true 2 0 9 true false false false false false false false false X 12 12 false false false false false true false true true false false true true true true true true true false false CO FL X X CURT GLEAVES 9705776837 PO BOX 663 ESTES PARK CO 80517 CURT GLEAVES ASST. TREASU 10.00 X X 0 0 0 VAUGHN BAKER VICE PRESIDE 1.00 X X 0 0 0 PETER SINNOTT VICE PRESIDE 1.00 X X 0 0 0 JOHN NOLAN DIRECTOR 1.00 X 0 0 0 ROBIN HARDING PRESIDENT 2.00 X X 0 0 0 MARK HOLDT DIRECTOR 1.00 X 0 0 0 WANDA CURRY TREASURER 1.00 X X 0 0 0 CARLY LOBER SECRETARY 1.00 X X 0 0 0 JOHN COOPER DIRECTOR 1.00 X 0 0 0 WARD NELSON DIRECTOR 1.00 X 0 0 0 WAYNE PARK DIRECTOR 1.00 X 0 0 0 AMY PLUMMER DIRECTOR 1.00 X 0 0 0 JEFFREY BORING EXECUTIVE DI 40.00 X 87353 0 0 87353 false false false 54779 122184 430 176963 FISCAL SPONSORSHIP FEES 65000 65000 NEW EASEMENTS 21875 21875 EDUCATIONAL EVENTS 4284 4284 91159 81083 81083 5500 5500 5500 5500 150000 156029 -6029 -6029 -6029 2413 2413 2413 OTHER REVENUE 97 97 97 351186 91256 82967 1969 1969 2000 2000 87353 57993 14159 15201 76160 43928 24517 7715 594 387 138 69 12827 7979 3036 1812 4910 4910 1012 1012 19562 13023 956 5583 4801 3132 1115 554 21770 14204 5054 2512 14206 9269 3298 1639 3345 2182 777 386 15706 13225 1657 824 MEALS/EVENT CATERING 10481 5625 685 4171 LICENSES & TAXES 2230 10 10 2210 TITLE AND FILING FEES 980 587 393 279906 175938 60899 43069 X 67394 78021 27718 25572 31053 22175 11651 8878 2015745 1930866 6015 4109 2128523 2047446 17783 9914 17783 9914 X 2104740 1910875 6000 4000 122657 2110740 2037532 2128523 2047446 71280 -144488 X true X false true false X 175109 110522 112940 145693 176963 721227 175109 110522 112940 145693 176963 721227 11404 709823 42917 39860 63779 69154 81083 296793 9723 5259 6913 21895 1039915 160416 0.68260 0.70280 X X X X X 172 9843.00 43 1 1 true 1681.00 57857 false X false 1617440 103123 -55022 57857 1607684 1241108 287626 157819 69113 1617440 1124095 76815 83778 43580 1241108 1212086 9197 97188 1124095 0.92370 0.07630 false false 31053 22175 8878 8878 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 LEGAL 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 STEWARDSHIP 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 (365,686)--PROVIDES FUNDING FOR FUTURE OPERATING COSTS OF THE ORGANIZATION IN PERPETUITY. STEWARDSHIP AND DEFENSE FUND (1,241,998)--PROVIDES FUNDING FOR FUTURE COSTS OF MONITORING AND ENFORCING EASEMENTS IN PERPETUITY SCHOLARSHIP FUND (4,000)--PROVIDES FUNDING FOR COLLEGE TUITION SCHOLARSHIP TO EPHS STUDENTS LAND PROTECTION FUND (23,068)--PROVIDES FUNDING FOR FUTURE ACQUISTIONS OF CONSERVATION EASEMENTS 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 ORGANIZATIONS 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 2018 AND 2017. 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 - CONSERVATION EASEMENTS JANKOWSKI CONSERVATION EASEMENT (EASEMENT 160). THE DEPARTMENT OF TRANSPORTATION OF THE STATE OF COLORADO SOUGHT TO OBTAIN TWO SMALL PARCELS (9,655 AND 3,515 SQUARE FEET RESPECTIVELY) CONTAINED WITHIN THIS EASEMENT FOR ROAD IMPROVEMENTS OF HIGHWAY 7 WHICH ABUTS THE CONSERVED PROPERTY. RATHER THAN INCUR THE UNNECESSARY EXPENSE OF A CONDEMNATION PROCEEDING, THE LANDOWNER AGREED TO CONVEY THESE TWO PARCELS TO THE STATE OF COLORADO AND THE LAND TRUST AGREED TO AMEND THE CONSERVATION EASEMENT TO EXCLIUDE THE TWO PARCELS ACQUIRED BY THE STATE. THE ROAD IMPROVEMENTS WERE ALSO EXPECTED TO EXHANCE CONSERVATION VALUES BY REDUCING ERROSION ON THE CONSERVED PROPERTY. THE PROCEEDS RECEIVED BY THE LAND TRUST FROM THE SALE OF THE TWO PARCELS (1,875) WAS ADDED TO THE LAND TRUST'S STEWARDSHIP FUND. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF ESTES VALLEY LAND TRUST IS TO PRESERVE AND PROTECT OPEN SPACE, VALLEYS, WETLANDS, STREAMS, RANCH LANDS, AND WILDLIFE HABITATS IN THE ESTES VALLEY AND SURROUNDING AREAS. LANDS ADJACENT TO ROCKY MOUNTAIN NATIONAL PARK AND THE ARAPAHO-ROOSEVELT NATIONAL FOREST ARE OF SPECIAL CONCERN. 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 FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND REVIEWED AND APPROVED AT A BOARD OF DIRECTORS MEETING. THE RETURN IS SIGNED BY A BOARD OFFICER 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 FORM 990, PART X FORM 990, PART X, LINES 27 - 29: THE ORGANIZATION HAS ELECTED TO ADOPT THE PRINCIPLES OF FASB ASU NO. 2016- 14 (ASC 958) FOR ITS REVIEWED FINANCIAL STATEMENTS FOR THE PERIOD ENDED DECEMBER 31, 2018. TO DATE, FORM 990 AND ITS ASSOCIATED SCHEDULES HAVE NOT BEEN UPDATED TO REFLECT CHANGES MADE BY THIS STANDARD. THUS, WE HAVE INCLUDED THE NET ASSET CATEGORIES IN OUR REVIEWED FINANCIAL STATEMENTS ON EXISTING FORM 990, PART X, LINES 27-29 AS FOLLOWS: NET ASSETS WITHOUT DONOR RESTRICTIONS 1,910,875 NET ASSETS WITH DONOR RESTRICTIONS 126,657 TOTAL NET ASSETS 2,037,532 UNRESTRICTED NET ASSETS 1,910,875 TEMPORARILY RESTRICTED NET ASSETS 4,000 PERMANENTLY RESTRICTED NET ASSETS 122,657 TOTAL NET ASSETS 2,037,532 BIG THOMPSON WATERSHED COALITION PO BOX 1923 LOVELAND CO 80539 810753905 RESTORING CO 501C3 7 N/A false LITTLE THOMPSON WATERSHED COALITION PO BOX 1413 LYONS CO 80540 810761335 RESTORING CO 501C3 7 N/A false false false false false false false false false false false false true false false true false true true false BIG THOMPSON WATERSHED COALITION B 564 FMV BIG THOMPSON WATERSHED COALITION L 6548 FMV BIG THOMPSON WATERSHED COALITION L 30000 FMV LITTLE THOMPSON WATERSHED COALITION L 35000 FMV LITTLE THOMPSON WATERSHED COALITION L 6548 FMV BIG THOMPSON WATERSHED COALITION O 139956 FMV LITTLE THOMPSON WATERSHED COALITION O 62493 FMV BIG THOMPSON WATERSHED COALITION Q 10036 FMV LITTLE THOMPSON WATERSHED COALITION Q 181 FMV