2016-11-11T06:32:51-08:00 2016-03-31 Schwenke & Associates PC 3405 Penrose Place Suite 104 Boulder CO 80301 990 2015-04-01 840866211 COLORADO OPEN LANDS COLO 3039882373 355 SOUTH TELLER ST SUITE 210 LAKEWOOD CO 80226 ANTHONY CALIGIURI President & CEO 2016-11-03 true David L Schwenke CPA P00572012 3034401658 2015 2017-02-10 21:41:12Z ANTHONY CALIGIURI 355 SOUTH TELLER ST STE 210 LAKEWOOD CO 80226 7357117 false false X WWW.COLORADOOPENLANDS.ORG X 1981 CO Colorado Open Lands' mission is to preserve the significant open lands and diminishing natural heritage of Colorado through private and public partnerships, innovative land conservation, and strategic leadership 21 21 18 11 0 7044572 6267796 157624 193300 83657 103360 125882 -47115 7411735 6517341 73103 53950 0 1092603 1165604 0 338463 3851825 4258009 5017531 5477563 2394204 1039778 6623344 7614876 47426 96092 6575918 7518784 Colorado Open Lands' mission is to preserve the significant open lands and diminishing natural heritage of Colorado through private and public partnerships, innovative land conservation, and strategic leadership false false 3991643 193300 Land ConservationWe have protected more than 400,000 acres across Colorado, thanks to fantastic partnerships and visionary landowners. The permanent protection of those 400,000 acres ensures that valuable wildlife habitat, productive farms and ranches, irreplaceable scenic views, and vital wetlands and river corridors will be there for future generations. Because of the vast conservation need across the state, Colorado Open Lands has identified geographic priority areas in which to focus its land protection work and have the most impact. These Priority Landscapes were selected because they contain the ingredients we believe necessary for successful conservation: high conservation value, willing landowners, community partners, political support, and local funding. We use conservation easements as our primary method for protecting land. A conservation easement is a legal agreement (a formal promise) that ensures each property's unique conservation values are permanently protected. Ultimately, our work is possible because of our numerous partnerships with landowners, other charitable organizations, local governments, business people, funding agencies, and state and federal conservation programs. 516956 53950 Communications, Outreach and EducationColorado Open Lands is dedicated to forging a real connection between conserved lands and the people of Colorado. It is in that spirit that we offer a suite of education and outreach programs, designed to connect people to land and all the benefits it provides. We offer the following activities: expeditions on conserved properties, a directory of products and services from conserved lands, agricultural demonstration projects, farm to table events, and promotion of urban agriculture. 280761 StewardshipThe purpose of our Stewardship Program is to ensure that the conservation values (for example wildlife habitat, productive farmland, important stream corridor) of each conservation easement we hold are protected forever. By doing so, we ensure that the wishes of the conservation easement donor and the public's trust are upheld. This objective is met by maintaining close contact with current landowners, and by monitoring properties on an annual basis. Annual monitoring allows us to visit regularly with landowners, providing an opportunity to discuss the land, the conservation easement, and any needs, concerns or difficulties that the landowner may have. This regular communication helps to avoid misunderstandings and keeps new landowners informed.Colorado Open Lands maintains a model conservation easement Stewardship Program that is certified by the State of Colorado and accredited by the Land Trust Alliance Accreditation Commission. 4789360 true true false false false false true false false true true false false false false true false true false false false false false false true false false true false true false false false false false false false false false false false true true false false false true false false false false true 23 0 true 18 true false false false false false false true true false 0 false false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false X ANTHONY CALIGIURI 3039882373 355 SOUTH TELLER ST SUITE 210 LAKEWOOD CO 80226 TATE MCCOY Director 1.00 0.00 X 0 0 0 CHARLES RUSSELL Chairman 1.00 1.00 X X 0 0 0 RUTH WRIGHT Director 1.00 0.00 X 0 0 0 GAIL SCHWARTZ Director 1.00 0.00 X 0 0 0 ROBERT DELINE Director 1.00 0.00 X 0 0 0 DON APTEKAR Director 1.00 0.00 X 0 0 0 RYE AUSTIN Director 1.00 0.00 X 0 0 0 WES SEGELKE Director 1.00 0.00 X 0 0 0 REBECCA FRANK Director 1.00 0.00 X 0 0 0 CAROLYN BURR Director 1.00 0.00 X 0 0 0 WENDELL FLEMING Director 1.00 0.00 X 0 0 0 FORD FRICK Director 1.00 0.00 X 0 0 0 CHARLIE KURTZ Director 1.00 0.00 X 0 0 0 PETE LEAVELL VICE CHAIRMAN 1.00 0.00 X X 0 0 0 WILL MORGAN Director 1.00 1.00 X 0 0 0 PAUL PHILLIPS VICE CHAIRMAN 1.00 0.00 X X 0 0 0 DICK STERMER Director 1.00 0.00 X 0 0 0 BOB TROYER Director 1.00 0.00 X 0 0 0 JENNIFER WEDDLE Secretary 1.00 0.00 X X 0 0 0 JOHN WOODARD Treasurer 1.00 1.00 X X 0 0 0 BRIAN ROSS Director 1.00 0.00 X 0 0 0 ANTHONY CALIGIURI President & CEO 39.00 1.00 X 174432 0 27713 174432 27713 1 false true false 0 224245 698700 5344851 3425529 6267796 FEES FOR SERVICES 541900 193300 193300 193300 24354 24354 0 0 0 824607 745601 79006 79006 79006 47060 224245 94175 -47115 -47115 0 0 0 6517341 193300 56245 53950 53950 0 0 0 222726 77954 55682 89090 0 770379 542733 102244 125402 25791 18074 3454 4263 76763 51396 11075 14292 69945 44059 11009 14877 0 187139 182639 4500 51596 51596 0 0 40263 40263 217202 214404 1803 995 15618 4863 430 10325 64304 19206 26900 18198 14187 8936 2233 3018 0 94699 59651 14906 20142 55324 38404 6764 10156 0 12698 7236 3180 2282 0 0 5353 3371 843 1139 13234 7669 4530 1035 CONSERVATION EASEMENTS 3425000 3425000 Printing and Publications 35748 15723 1829 18196 DUES AND SUBSCRIPTIONS 14022 2600 6369 5053 CONSERVATION PROJECTS 7078 7078 4544 4414 130 5477563 4789360 349740 338463 23112 287230 1902833 1824001 1751744 2217613 20953 90353 0 0 0 0 19409 27816 236848 46930 194972 189918 2710321 2977945 0 0 0 0 6623344 7614876 47426 96092 47426 96092 X 3098671 3293142 3477247 4225642 6575918 7518784 6623344 7614876 1039778 -96912 X false true X true false X 13348196 24537332 16306084 7044572 6267796 67503980 0 0 13348196 24537332 16306084 7044572 6267796 67503980 12521032 54982948 80 87 9324 36189 24354 70034 0 0 67574014 1307932 0.81370 0.83240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 419 32 1 5 1 true 58 280761 false 6319557 1286391 64091 423046 19176 7227817 2611187 3625492 133051 15891 34282 6319557 124606 2545722 69356 117586 10911 2611187 108521 100696 84611 124606 267974 5000 164453 108521 0.41540 0.58460 true true true 175001 175001 61847 46930 14917 189918 X Part II, Line 3: Explanation of Each Easement Change ONE EASEMENT WAS AMENDED TO CORRECT THE LEGAL DESCRIPTION AND MAP. ONE EASEMENT WAS AMENDED TO CORRECT A CLERICAL ERROR. ONE EASEMENT WAS AMENDED TO CLARIFY THE WATER RIGHTS ENCUMBRANCE. ONE EASEMENT WAS AMENDED TO ADD AN ADDITIONAL 2 ACRES AND RECONFIGURE THE BOUNDARIES OF THE BUILDING ENVELOPE AND PARCEL. ONE EASEMENT WAS AMENDED TO RECONFIGURE THE BOUNDARIES OF THE PARCEL. Part II, Line 5: Summarized Policy Colorado Open Lands (COL) operates under a Conservation Easement Stewardship and Monitoring protocol that is consistent with the Land Trust Alliance's Standards and Practices. The Land Trust Alliance is a national land conservation organization representing over 1,100 member land trusts in the U.S. COL's policies ensure that it has the commitment to protect and the resources to enforce each of its conservation easements. All policies are approved by the board, including the Enforcement, Amendment, and Record Keeping policies. COL's policies ensure that COL will have the necessary documentation to enforce each conservation easement going forward. This includes a present conditions or baseline report, prepared at the time of the gift, that accurately describes the condition of the property. COL uses a customized database to document and record all site visits, stewardship issues, enforcement actions, reserved rights, and amendments.If a property changes hands, it is COL's policy to update our records and contact the new landowner to ensure they fully understand the restrictions set forth on their property. This is to try to prevent a future stewardship issue from arising. COL often has conversations with potential buyers to educate them on the conservation easement restrictions. COL has a policy of monitoring every easement on an annual basis. This usually includes a visit to the property in person but may also include aerial monitoring. Monitoring is completed by COL staff, volunteers, or contractors. Monitors of COL conservation easements will not make decisions in the field as to whether or not a situation is or is not a violation of the terms and conditions of the conservation easement. Instead, monitors will collect information on the item of concern. The upper level staff will evaluate the infraction. If it is determined that the infraction is a violation, the board and legal counsel is notified and a course of action is set to correct the violation. It is the stated policy of COL to enforce all of the terms of our conservation easements. That being stated, it is also the intention of the organization to avoid litigation, if possible, in the enforcement of any violation of a conservation easement. However, legal action may be required and any legal action, including the filing of injunctions, on the part of COL requires the adoption of a resolution of the Board of Directors.COL has a dedicated fund for the purposes of monitoring, stewarding, and enforcing each of its conservation easements. This fund consists of stewardship funds from the landowners as well as board designated funds to steward the easements we hold in perpetuity. Part II, Line 9: Organization Reporting of conservation easements. The Organization receives gifts of conservation easements, which represent numerous restrictions over the use and development of land not owned by the Organization. The donated value of conservation easements are recorded, based on the appraised value when available, as revenue when received and an expense is recorded for an equal amount whether the conservation easement is held by the Organization or transferred to an eligible entity. Donated conservation easements are recorded at the estimated fair value when an appraisal is not available. The Organization's policy for conservation easements is that the benefits flow through to the general public and therefore are not capitalized on the statement of financial position. The Organization monitors activities on the land and enforces restrictions contained in both donated and purchased conservation easements. Part V, Line 4: Intended uses of the endowment fund. FUNDS ARE RESTRICTED FOR USE ON LAND CONSERVATION AND STEWARDSHIP PROJECTS AND EASEMENT DEFENSE. Part X : FIN48 Footnote THE ORGANIZATION FOLLOWS "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", WHICH REQUIRES THE ORGANIZATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED MARCH 31, 2016, THE ORGANIZATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX-EXEMPT STATUS. X X X X X X false Q FOR CONSERVATION 216650 175950 40700 500 55000 19500 8726 CHEERS FOR CONSERVATION 54655 48295 6360 563 9886 271305 224245 47060 1063 64886 19500 8726 94175 -47115 true CITY AND COUNTY OF DENVER 201 W COLFAX AVE DENVER CO 80202 846000580 501(C)(3) 38450 0 FELLOWSHIP SAN ISABEL LAND PROTECTION TR 59000 N HWY 69 WESTCLIFFE CO 81252 841311010 501(C)(3) 15500 0 FELLOWSHIP 2 0 Grantmaker's Description of How Grants are Used THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES INCLUDE PERIODIC REPORTS FROM GRANTEES, FIELD INVESTIGATIONS, AND REVIEW OF GRANTEE PROJECT DOCUMENTS AS APPROPRIATE. X false false false false false false false false false false ANTHONY CALIGIURI President & CEO 174432 5943 21770 202145 X 1 529 AVG HI/LO X 7 3425000 APPRAISAL false true false Form 990, Part VI, Line 11b: Form 990 Review Process THE 990 IS REVIEWED AND APPROVED BY THE PRESIDENT PRIOR TO FILING AND WILL BE APPROVED BY THE BOARD AT THEIR NEXT MEETING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY. IT IS THE RESPONSIBILITY OF ALL BOARD MEMBERS AND STAFF TO BE AWARE OF THE POLICY AND TO IDENTIFY ALL CONFLICTS OF INTEREST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management FOR THE PRESIDENT THE BOARD PERFORMS AN ANNUAL PERFORMANCE REVIEW AND RECOMMENDS THE COMPENSATION FOR THE UPCOMING YEAR. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees ALL EMPLOYEES ARE REVIEWED BY THE PRESIDENT AND COMPENSATION LEVELS ARE RECOMMENDED TO THE BOARD. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available INFORMATION IS AVAILABLE UPON REQUEST FROM THE ORGANIZATION. COL FOUNDATION 355 SOUTH TELLER ST SUITE 210 LAKEWOOD CO 80226 841072741 SUPPORTING ORGANIZATION CO 501(C)(3) 11 TYPE 1 N/A false false false true false false false false false false false false false false true false false true false false COL FOUNDATION c 698700 CASH