ESTES VALLEY LAND TRUST INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- ESTES VALLEY LAND TRUST INC (EIN 74-2465136)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-05-03
- IRS object ID
- 201611249349300631
- Schema version
- 2015v2.1
- 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 | 2016-05-03T15:25:43-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841483675 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RLR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1235 RIVERSIDE AVE | AddressLine1Txt |
| City | FORT COLLINS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 805243218 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742465136 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESTES VALLEY LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ESTE | BusinessNameControlTxt |
| Phone | 9705776837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 663 | AddressLine1Txt |
| City | ESTES PARK | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80517 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CURT GLEAVES | PersonNm |
| Person Title | ASST. TREASURER | PersonTitleTxt |
| Phone | 9705576837 | PhoneNum |
| Signature | 2016-04-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH M HOEFLER | PreparerPersonNm |
| PTIN | P01291550 | PTIN |
| Phone | 9706925300 | PhoneNum |
| Preparation | 2016-05-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CURT GLEAVES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 663 | AddressLine1Txt |
| City | ESTES PARK | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80517 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $318,461 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://ESTESVLT.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 110 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $175,109 | PYContributionsGrantsAmt |
| CY Contributions Grants | $110,522 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,720 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,420 | CYProgramServiceRevenueAmt |
| PY Investment Income | $97,449 | PYInvestmentIncomeAmt |
| CY Investment Income | $87,930 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $297,278 | PYTotalRevenueAmt |
| CY Total Revenue | $223,872 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $75,477 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $122,123 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $130,072 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $14,343 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $123,760 | PYOtherExpensesAmt |
| CY Other Expenses | $112,620 | CYOtherExpensesAmt |
| PY Total Expenses | $246,883 | PYTotalExpensesAmt |
| CY Total Expenses | $318,169 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $50,395 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$94,297 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,727,666 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,562,251 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,513 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,643 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,720,153 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,550,608 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $100,621 | ExpenseAmt |
| Revenue | $5,200 | RevenueAmt |
| Desc | ACQUIRE CONSERVATION EASEMENTS AND MAINTAIN STEWARDSHIP OF EXISTING CONSERVATION EASEMENTS. WE HOLD OVER 160 CONSERVATION EASEMENTS COVERING ALMOST 10,000 ACRES ADJACENT TO THE ROCKY MOUNTAIN NATIONAL PARK. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $106,275 | ExpenseAmt |
| Grant | $68,116 | GrantAmt |
| Revenue | $4,100 | RevenueAmt |
| Desc | COMMUNITY OUTREACH TO EDUCATE THE PUBLIC ON THE NEED FOR OPEN SPACE AND CONSERVATION EASEMENTS. DURING 2015 WE HOSTED THREE MAJOR EDUCATIONAL EVENTS, AWARDED TWO 500 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $24,376 | ExpenseAmt |
| Revenue | $24,602 | RevenueAmt |
| Desc | FLOOD RECOVERY AND RESTORATION WORK TO RESEED PROTECTED OPEN SPACES AND MITIGATE EROSION AND OTHER EFFECTS OF 2013 FLOODING | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $22,070 | ExpenseAmt |
| Grant | $7,361 | GrantAmt |
| Revenue | $33,861 | RevenueAmt |
| Desc | SERVE AS FISCAL SPONSOR PROVIDING BACK OFFICE ADMINISTRATIVE SUPPORT TO THREE NON-PROFIT ORGANIZATIONS ENGAGED IN FLOOD RESTORATION AND MITIGATION PLANNING AND IMPLEMENTATION PROJECTS WITHIN THE ESTES VALLEY AND THE SURROUNDING AREA | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $22,070 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $7,361 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $33,861 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $253,342 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | Yes (true) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 4 | 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY BANKEN | PersonNm |
| Phone | 9705776837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 663 | AddressLine1Txt |
| City | ESTES PARK | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80517 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LEO WEBER | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CRAIG AXTELL | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GAIL ALBERS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VAUGHN BAKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALICE REUMAN | ||||||
| ASST. SECRET | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ART FRENCH | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHARLIE JOHNSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER SINNOTT | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN NOLAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBIN HARDING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK HOLDT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WANDA CURRY | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CARLY LOBER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY BANKEN | ||||||
| EXECUTIVE DI | 31.00 | Yes (X) | $39,453 | $0 | $0 | |
| CURT GLEAVES | ||||||
| ASST. TREASU | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $39,453 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $53,404 | MembershipDuesAmt |
| Government Grants | $34,602 | GovernmentGrantsAmt |
| All Other Contributions | $22,516 | AllOtherContributionsAmt |
| Noncash Contributions | $195 | NoncashContributionsAmt |
| Total Contributions | $110,522 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| FISCAL SPONSORSHIP FEE | $20,000 | $20,000 |
| EDUCATIONAL EVENTS | $3,920 | $3,920 |
| RENTAL INCOME | $1,500 | $1,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,420 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,860 | TotalRevenueColumnAmt |
| Exclusion | $39,860 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $120,000 | SecuritiesAmt |
| Other | $22,659 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $94,589 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $25,411 | SecuritiesAmt |
| Other | $22,659 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,070 | TotalRevenueColumnAmt |
| Exclusion | $48,070 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $223,872 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,420 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $87,930 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,477 | TotalAmt |
| Program Services | $74,477 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Program Services | $1,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,453 | TotalAmt |
| Program Services | $23,443 | ProgramServicesAmt |
| Management And General | $13,856 | ManagementAndGeneralAmt |
| Fundraising | $2,154 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,742 | TotalAmt |
| Program Services | $60,033 | ProgramServicesAmt |
| Management And General | $15,385 | ManagementAndGeneralAmt |
| Fundraising | $5,324 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $786 | TotalAmt |
| Program Services | $547 | ProgramServicesAmt |
| Management And General | $189 | ManagementAndGeneralAmt |
| Fundraising | $50 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,091 | TotalAmt |
| Program Services | $6,313 | ProgramServicesAmt |
| Management And General | $2,212 | ManagementAndGeneralAmt |
| Fundraising | $566 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,838 | TotalAmt |
| Program Services | $1,838 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,635 | TotalAmt |
| Management And General | $4,635 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500 | TotalAmt |
| Management And General | $500 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345 | TotalAmt |
| Program Services | $345 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,183 | TotalAmt |
| Program Services | $10,231 | ProgramServicesAmt |
| Management And General | $1,869 | ManagementAndGeneralAmt |
| Fundraising | $3,083 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,951 | TotalAmt |
| Program Services | $4,710 | ProgramServicesAmt |
| Management And General | $1,754 | ManagementAndGeneralAmt |
| Fundraising | $487 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,334 | TotalAmt |
| Program Services | $9,712 | ProgramServicesAmt |
| Management And General | $3,618 | ManagementAndGeneralAmt |
| Fundraising | $1,004 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,032 | TotalAmt |
| Program Services | $6,797 | ProgramServicesAmt |
| Management And General | $2,532 | ManagementAndGeneralAmt |
| Fundraising | $703 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,563 | TotalAmt |
| Program Services | $3,769 | ProgramServicesAmt |
| Management And General | $1,404 | ManagementAndGeneralAmt |
| Fundraising | $390 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,382 | TotalAmt |
| Program Services | $4,324 | ProgramServicesAmt |
| Management And General | $1,611 | ManagementAndGeneralAmt |
| Fundraising | $447 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| RESTORATION MATERIALS | $24,376 | $24,376 | ||
| ALL OTHER | $12,639 | $12,176 | $463 | |
| LICENSES & TAXES | $4,948 | $4,803 | $10 | $135 |
| MEALS/EVENT CATERING | $4,894 | $4,448 | $446 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,169 | TotalAmt |
| Program Services | $253,342 | ProgramServicesAmt |
| Management And General | $50,484 | ManagementAndGeneralAmt |
| Fundraising | $14,343 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,914 | BOYAmt |
| EOY | $56,106 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,000 | BOYAmt |
| EOY | $1,955 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,634 | BOYAmt |
| EOY | $20,699 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,069 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,703 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,814 | BOYAmt |
| EOY | $7,366 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,575,093 | BOYAmt |
| EOY | $1,429,028 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,513 | BOYAmt |
| EOY | $37,097 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,727,666 | BOYAmt |
| EOY | $1,562,251 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,513 | BOYAmt |
| EOY | $11,343 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $300 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,513 | BOYAmt |
| EOY | $11,643 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,631,834 | BOYAmt |
| EOY | $1,494,874 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,319 | BOYAmt |
| EOY | $55,734 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,720,153 | BOYAmt |
| EOY | $1,550,608 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,727,666 | BOYAmt |
| EOY | $1,562,251 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$94,297 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$75,248 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,806 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,701 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $99,805 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $175,109 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $110,522 | CurrentTaxYearAmt |
| Total | $556,943 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,806 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,701 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $99,805 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $175,109 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $110,522 | CurrentTaxYearAmt |
| Total | $556,943 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $556,943 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55,872 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,893 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,665 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,917 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,860 | CurrentTaxYearAmt |
| Total | $225,207 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $782,150 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $25,420 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.71210 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69910 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (true) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $500 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $500 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-B, LINE 1 | FormAndLineReferenceDesc |
| Explanation | EVLT MADE A 500.00 CONTRIBUTION TO THE COLORADO COALITION OF LAND TRUSTS TO ASSIST THEM IN THEIR LOBBYING EFFORTS WITH THE COLORADO LEGISLATURE REGARDING CHANGES IN THE LAW INVOLVING THE TAX CREDITS FOR CONSERVATION EASEMENTS | ExplanationTxt |
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 | 160 | TotalEasementsCnt |
| Total Acreage | 9578.00 | TotalAcreageCnt |
| Modified Easements | 3 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 2095.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $91,793 | ExpensesIncurredEnforcementAmt |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $1,212,086 | ContributionsAmt |
| Investment Earnings Or Losses | $9,197 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $97,188 | OtherExpendituresAmt |
| End Year Balance | $1,124,095 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,069 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,703 | DepreciationAmt |
| Book Value | $7,366 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,366 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTY | Desc |
| Amt | $300 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $300 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 III, LINE 4 | COLLECTIONS AND RELATION TO EXEMPT PURPOSE COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. DURING 2007, THE ORGANIZATION RECEIVED A DONATION "KLANDGHI AND THE MOUNTAIN" A LIFE-SIZE SCULPTURE OF A MOUNTAIN LION IN A NATURAL SETTING WHICH WILL BE DISPLAYED AT HERMIT PARK. THE SCULPTURE IS TO BE PROTECTED, KEPT UNENCUMBERED, PRESERVED AND MAINTAINED BY VOLUNTEERS OF THE ORGANIZATION. IN MARCH 2011, THE ORGANIZATION RECEIVED A DONATION OF "BEAR LAKE" A PAINTING BY NILES NORDQUIST WHICH IS DISPLAYED IN THE ORGANIZATION'S OFFICE |
| SCHEDULE D, PAGE 2, PART V, LINE 4 | STEWARDSHIP FUND (783,214)--PROVIDES FUNDING FOR FUTURE COSTS OF MONITORING EASEMENTS IN PERPETUITY 2. LEGAL DEFENSE FUND (340,881)--PROVIDES FUNDING FOR FUTURE COSTS OF ENFORCING EASEMENTS IN PERPETUITY |
| 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 2015. 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 | EXPLANATIONS REGARDING CONSERVATION EASEMENTS MODIFIED, TRANSFERRED, RELEASED OR TERMINATED IN RESPONSE TO SCHEDULE D, PART II, ITEM 3: 1) HERMIT PARK CONSERVATION EASEMENT (EASEMENT 145). THIS 1,362 ACRE PARCEL WAS ACQUIRED BY LARIMER COUNTY, COLORADO IN 2006 FOR USE AS A COUNTY PARK. IN 2007, THE COUNTY GRANTED THE ESTES VALLEY LAND TRUST A CONSERVATION EASEMENT IN THE PROPERTY. THE CONSERVATION VALUES UNDER THIS EASEMENT INCLUDE BOTH (I) THE PUBLIC ENJOYMENT OF RECREATIONAL AMENITIES ON THE PROPERTY AND (II) THE PRESERVATION OF OPEN SPACE. THE DEED OF CONSERVATION EASEMENT HAS TWICE BEFORE BEEN AMENDED IN MAY 2008 AND MAY 2010. THE DEED OF CONSERVATION EASEMENT WAS AMENDED AND RESTATED IN ITS ENTIRETY IN AUGUST 2015 TO REFLECT THE ORIGINAL TERMS OF THE EASEMENT, THE CHANGES MADE BY THE PRIOR TWO AMENDMENTS AND SEVERAL ADDITIONAL AMENDMENTS NEGOTIATED BY THE PARTIES. THE ADDITIONAL CHANGES INCLUDED THE FOLLOWING: (I) CHANGES DESIGNED TO BETTER BALANCE THE SOMETIMES CONFLICTING CONSERVATION VALUES OF PUBLIC ENJOYMENT OF RECREATIONAL AMENITIES ON THE PROPERTY AND THE NEED TO PRESERVE OPEN SPACE AND TO CLARIFY THE RESTRICTIONS AND PERMITTED USES WITHIN CONSERVATION EASEMENT DOCUMENT, (II) CLARIFY THE ROLES AND RESPONSIBILITIES OF THE COUNTY AND THE ESTES VALLEY LAND TRUST IN PRESERVING THE CONSERVATION VALUES OF THE PROPERTY, (III) UPDATE OR CLARIFY NON-SUBSTANTIVE PROVISIONS WITHIN TERMS AND CONDITIONS OF THE CONSERVATION EASEMENT AND (IV) CLARIFY WHEN AND THE CONDITIONS UNDER WHICH THE MANAGEMENT PLAN FOR THE PROPERTY NEEDS TO BE REVIEWED AND UPDATED. IN TOTAL, THE ESTES VALLEY LAND TRUST BELIEVES THAT THE AMENDMENT AND RESTATEMENT SIGNIFICANTLY ENHANCES THE CONSERVATION VALUES UNDER THE CONSERVATION EASEMENT. 2) OPAL LAND AND CATTLE CONSERVATION EASEMENTS (EASEMENTS 155 AND 162). THESE TWO CONSERVATION EASEMENTS INCLUDE A TOTAL OF 753 ACRES. LARIMER COUNTY ROAD 43 IS LOCATED ADJACENT TO THE PROPERTIES COVERED BY THESE CONSERVATION EASEMENTS. DURING THE FLOOD OF SEPTEMBER 2013, THE ROAD WAS SUBSTANTIALLY DESTROYED. DURING 2014 AND 2015, LARIMER COUNTY FIRST MADE TEMPORARY ROAD REPAIRS AND THEN BEGAN A REDESIGN AND REBUILDING OF THE ROAD. IN MANY INSTANCES ALONG THESE PROPERTIES, THIS INVOLVED A MAJOR RELOCATION OF THE ROADWAY. IN ORDER TO AVOID THE LEGAL COMPLEXITIES AND COSTS OF CONDEMNATION PROCEEDINGS, THE PARTIES AGREED TO HANDLE THE COUNTY'S NEED TO ACQUIRE ADDITIONAL RIGHT-OF-WAY FOR THE REDESIGNED ROAD THROUGH A SERIES OF AGREEMENTS THAT INVOLVED THE COUNTY ACQUIRING A TEMPORARY CONSTRUCTION EASEMENT FOR CERTAIN AREAS AND ULTIMATELY THE COUNTY ACQUIRING A DEDICATION OF ADDITIONAL ROAD RIGHT-OF-WAY. IN EACH INSTANCE, IT WAS NECESSARY THAT THE COUNTY'S RIGHTS NOT BE RESTRICTED BY THE TERMS OF THE EXISTING CONSERVATION EASEMENTS ON THE PROPERTIES. IN TOTAL, 9.0 ACRES COVERED BY THE CONSERVATION EASEMENTS WAS TO BE SUBJECT TO THE COUNTY'S TEMPORARY USE AND POSSESSION DURING THE CONSTRUCTION WORK AND, ULTIMATELY, THE COUNTY WILL ACQUIRE A RIGHT-OF-WAY COVERING 5.2 ACRES OF THE CONSERVED PROPERTY. THE VALUE OF THE TEMPORARY USE OF THE PROPERTY AND OF THE RIGHT-OF-WAYS WILL BE DETERMINED THROUGH APPRAISAL. IN ACCORDANCE WITH THE CONDEMNATION SECTION OF THE DEED OF CONSERVATION EASEMENT, THE ESTES VALLEY LAND TRUST WILL RECEIVE A PROPORTIONAL SHARE OF ALL AMOUNTS PAID BY THE COUNTY BASED UPON THE RELATIVE VALUE OF THE CONSERVATION EASEMENT TO THE VALUE OF THE UNDERLYING PROPERTIES AT THE TIME THAT THE CONSERVATION EASEMENTS WERE PUT IN PLACE. AMOUNTS RECEIVED BY THE ESTES VALLEY LAND TRUST WILL BE ADDED TO ITS STEWARDSHIP FUND AND/OR ITS LAND PROTECTION FUND. PURSUANT TO THE AMENDMENT AGREEMENT, THE LANDOWNER HAS COMMITTED TO USE ALL AMOUNTS THAT IT RECEIVES FROM THE COUNTY FOR RESTORATION OF THE DAMAGES CAUSED TO THE CONSERVATION VALUES OF THE PROPERTIES BY THE 2013 FLOOD EVENT. THE COUNTY ALSO HAS UNDERTAKEN TO PERFORM MITIGATION WORK TO MITIGATE OR RESTORE ANY DAMAGE CAUSED BY ITS ROAD BUILDING ACTIVITIES. THE ESTES VALLEY LAND TRUST AMENDED THE TWO CONSERVATION EASEMENTS TO PERMIT THE ACTIONS OF THE COUNTY RATHER THAN ENGAGE IN THE MORE COMPLEX AND COSTLY PROCESS OF CONDEMNATION. THE USE OF THE AMENDMENT PROCESS WAS VIEWED AS CONSISTENT WITH THE PRINCIPLES APPLICABLE UNDER OUR POLICIES REGARDING CONDEMNATIONS AND AMENDMENTS. 3) DODDS CONSERVATION EASEMENT (EASEMENT 61). THIS CONSERVATION EASEMENT CONTAINS 7 ACRES AND IS BOUNDED ON THE SOUTHERN SIDE BY A PRIVATE ROAD. THE SEPTEMBER 2013 FLOODING EVENT RESULTED IN THIS PRIVATE ROAD NEEDING TO BE REBUILT AND RELOCATED IN A MANNER THAT RESULTED IN 0.06 OF AN ACRE OF THE PROPERTY ACTUALLY NOW BEING LOCATED ON THE SOUTH SIDE OF THE ROAD ADJOINING THE PROPERTY OF THE NEIGHBORING LANDOWNER. TO SIMPLIFY MATTERS, THE OWNER OF THE CONSERVATION EASEMENT PROPERTY WISHED TO QUITCLAIM THIS SLIVER OF PROPERTY TO THE NEIGHBORING LANDOWNER FOR NO REAL VALUE. THE SLIVER OF THE PROPERTY BEING TRANSFERRED LACKED ANY REAL CONSERVATION VALUE TO THE EASEMENT AS A WHOLE. THE ESTES VALLEY LAND TRUST AMENDED THE CONSERVATION EASEMENT TO RELEASE THIS SMALL SLIVER OF THE PROPERTY FROM THE TERMS OF THE CONSERVATION EASEMENT. NO SIGNIFICANT PRIVATE BENEFIT WAS RECEIVED BY ANYONE AND THE CONSERVATION VALUES OF THE PROPERTY WERE NOT ADVERSELY IMPACTED BY THIS AMENDMENT. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|---|---|---|---|---|
| ESTES VALLEY WATERSHED COALITION | ||||||||||
| 1191 WOODSTOCK STE 5 | ESTES PARK | CO | 80517 | 472792100 | 501C3 | $7,061 | WORKING CAPITAL | |||
| ROCKY MOUNTAIN NATURE ASSOCIATION | ||||||||||
| 48 ALPINE CIRCLE | ESTES PARK | CO | 80517 | 840472090 | 501C3 | $25,100 | PURCHASE OF PROPERTY | |||
| TOWN OF ESTES PARK | ||||||||||
| HONOR EVLT FOUNDERS | $41,756 | BOOK VALUE | BENCHES | |||||||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS ARE AWARDED TO STUDENTS OF ESTES PARK HIGH SCHOOL FOR THEIR TUITION COSTS AT US UNIVERSITIES | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2, PART III, LINE 2 | DURING 2015, WE ASSISTED IN THE FORMATION OF THREE NEW COLORADO NON-PROFIT CORPORATIONS THAT WILL ENGAGE THE COMMUNITY IN THE PLANNING AND IMPLEMENTATION OF FLOOD RESTORATION AND MITIGATION PROJECTS WITHIN THE ESTES VALLEY AND THE SURROUNDING AREA IN RESPONSE TO THE 2013 MAJOR FLOODING EVENT. THESE NON-PROFITS WILL RECEIVE SIGNIFICANT DISASTER RECOVERY GRANTS FROM FEDERAL AND STATE AUTHORITIES. THE ESTES VALLEY LAND TRUST WILL SERVE AS THEIR FISCAL SPONSOR AND, AS SUCH, WE WILL PROVIDE BACK OFFICE ADMINISTRATIVE SUPPORT AND OVERSIGHT FOR THEIR ACTIVITIES. |
| FORM 990, PAGE 2, PART III, LINE 4D | SERVE AS FISCAL SPONSOR PROVIDING BACK OFFICE ADMINISTRATIVE SUPPORT TO THREE NON-PROFIT ORGANIZATIONS ENGAGED IN FLOOD RESTORATION AND MITIGATION PLANNING AND IMPLEMENTATION PROJECTS WITHIN THE ESTES VALLEY AND THE SURROUNDING AREA |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS |
| 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 THE BOARD TREASURER 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 BOARD FORMALLY REVIEWS THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND VOTES ON COMPENSATION ACCORDINGLY. THE BOARD OF DIRECTORS 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 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESTES VALLEY WATERSHED COALITION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1191 WOODSTOCK DR 5 | AddressLine1Txt |
| City | ESTES PARK | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80517 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472792100 | EIN |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ESTES VALLEY WATERSHED COALITION | ||
| J | $1,500 | FMV |
| ESTES VALLEY WATERSHED COALITION | ||
| B | $5,000 | FMV |
| ESTES VALLEY WATERSHED COALITION | ||
| R | $20,000 | FMV |
| ESTES VALLEY WATERSHED COALITION | ||
| O | $28,605 | FMV |
Comments