2016-07-07T11:33:52-05:00 2015-12-31 840817888 BAUERLE AND COMPANY PC 7887 E BELLEVIEW AVE STE 700 DENVER CO 801116021 990 2015-01-01 846256809 MOUNTAIN AREA LAND TRUST MOUN 3036790950 PO BOX 4063 EVERGREEN CO 804374063 BRIAN BALLARD PAST PRESIDENT 3036790950 2016-07-06 true ROBERT E FABRY CPA P00757821 3037590089 2016-07-06 2015 2016-09-27 15:27:22Z JEANNE BEAUDRY PO BOX 4063 EVERGREEN CO 804374063 437560 false X WWW.SAVETHELAND.ORG X 1992 CO MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE SCENIC VISTAS, NATURAL AREAS, WILDLIFE HABITAT, WATER RESOURCES, WORKING RANCHES AND HISTORIC LANDS FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. 13 13 12 110 0 428052 331535 32600 32177 15066 19799 77629 0 553347 383511 0 0 278325 253438 0 38460 123362 94299 401687 347737 151660 35774 671372 672960 10974 5545 660398 667415 MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE SCENIC VISTAS, NATURAL AREAS, WILDLIFE HABITAT, WATER RESOURCES, WORKING RANCHES AND HISTORIC LANDS FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. false false 144118 22177 CONSERVATION EASEMENTS - EXPENDITURES INCURRED IN SECURING DONATED LAND CONSERVATION EASEMENTS. 34747 10000 LAND STEWARDSHIP - EXPENDITURES INCURRED FOR ANNUAL MONITORING OF DONATED CONSERVATION EASEMENTS. 105090 OUTREACH/EDUCATION - EDUCATING THE PUBLIC ON LAND CONSERVATION ISSUES THROUGH PRESENTATIONS, ARTICLES, WORKSHOPS, COMMUNITY MEETINGS AND EVENTS. 283955 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 true false false false false false false false true 11 0 12 true false false false false false true true false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CO X THE ORGANIZATION 3036790950 3721 EVERGREEN PARKWAY SUITE 1 EVERGREEN CO 80439 KEVIN RUBLE PRESIDENT 2.00 X X 0 0 0 ROD MORGAN PRESIDENT EL 2.00 X X 0 0 0 SCOTT WINGET TREASURER 2.00 X X 0 0 0 JIM PETTERSON SECRETARY 2.00 X X 0 0 0 BRIAN BALLARD PAST PRESIDE 2.00 X X 0 0 0 JIM DAVIS DIRECTOR 2.00 X 0 0 0 STEVE FOSSEL DIRECTOR 2.00 X 0 0 0 CLEVE SCHENCK DIRECTOR 2.00 X 0 0 0 CHARLIE FARRELL DIRECTOR 2.00 X 0 0 0 JOHN MCBRIDE DIRECTOR 2.00 X 0 0 0 PANDORA REAGAN DIRECTOR 2.00 X 0 0 0 KARI TORGERSON DIRECTOR 2.00 X 0 0 0 LORI WEIGEL DIRECTOR 2.00 X 0 0 0 JEANNE BEAUDRY EXECUTIVE DI 40.00 X 78584 0 4800 78584 4800 false false false 26295 305240 331535 CONSERVATION EASEMENT 900099 22177 22177 LAND STEWARDSHIP FEES 900099 10000 10000 32177 6137 6137 13662 13662 13662 13662 54049 26295 54049 383511 32177 19799 78584 70726 3929 3929 150639 119067 13555 18017 4800 4320 240 240 19415 16075 1481 1859 42 42 5800 4767 450 583 2050 1732 149 169 938 725 213 4725 3949 399 377 8099 6706 618 775 15127 12525 1154 1448 7539 6242 575 722 5172 4508 95 569 7309 6052 557 700 CONTRACT SERVICES 7875 2381 219 5275 DUES AND SUBSCRIPTIONS 7628 7072 556 LAND CONSERVATION FEES 6462 6320 63 79 EQUIPMENT EXPENSE 6067 5023 463 581 9466 5723 819 2924 347737 283955 25322 38460 204607 143844 10000 9832 9979 154545 145545 154545 295763 281352 5625 83240 671372 672960 10974 5545 10974 5545 X 364285 405517 145140 121072 150973 140826 660398 667415 671372 672960 35774 -28757 X false true X true false X 169402 222432 333235 428052 331535 1484656 162373 85201 165870 105595 86226 605265 331775 307633 499105 533647 417761 2089921 51190 70224 79214 125005 106161 431794 60435 16995 58446 18952 15470 170298 111625 87219 137660 143957 121631 602092 1487829 4791 15474 15329 15066 6137 56797 4791 15474 15329 15066 6137 56797 336566 323107 514434 548713 423898 2146718 0.69310 0.69780 0.03000 0.03000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 69 20808.00 1 false 650.00 34747 271549 4419 -8469 9857 257642 249738 23750 6954 8893 271549 218472 150 38827 7711 249738 199179 400 27243 8350 218472 161000 45750 -2806 4765 199179 0.45340 0.54660 true false 154545 154545 154545 COMMUNITY FIRST FOUNDATION 281352 F 281352 CASH-BOARD DESIGNATED 83240 83240 X 359658 -28757 4904 -23853 383511 383511 352641 4904 4904 347737 347737 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 A 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 MALT IS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. ACCORDINGLY, DONORS ARE ENTITLED TO A CHARITABLE DEDUCTION FOR THEIR CONTRIBUTIONS TO MALT. THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. MALT EVALUATES WHETHER THERE ARE ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. DURING THE YEAR ENDED DECEMBER 31, 2015, MALT'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 EFFECT ON ITS TAX-EXEMPT STATUS. NIGHT IN PARK 67289 15048 52241 12800 13613 8687 17141 67289 15048 52241 12800 13613 8687 17141 52241 X 1 NO VALUE ASSIGNED 2 false true false 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 REVISIONS AS NECESSARY. AT A MINIMUM, THE EXECUTIVE DIRECTOR WILL REVIEW ADMINISTRATIVE PROCEDURES ANNUALY TO ENSURE ORGANIZATIONAL COMPLIANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A FOR THE EXECUTIVE DIRECTOR POSITION, A BOARD MEMBER ON THE EXECUTIVE COMMITTEE ANALYZED COMPARABLE COMPENSATION DATA (SALARY AND BENEFITS) FOR NONPROFIT ORGANIZATIONS AS REPORTED IN THE COLORADO NONPROFIT ASSOCIATION SALARY SURVEY WITH FOCUS ON THE FRONT RANGE GEOGRAPHIC AREA OF COLORADO, SPECIFICALLY 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 ALL PAID STAFF POSITIONS (FULL TIME AND PART TIME), A BOARD MEMBER ON THE EXECUTIVE COMMITTEE ANALYZED COMPARABLE COMPENSATION DATA (SALARY AND BENEFITS) FOR NONPROFIT ORGANIZATIONS AS REPORTED IN THE COLORADO NONPROFIT ASSOCIATION SALARY SURVEY WITH FOCUS ON THE FRONT RANGE GEOGRAPHIC AREA OF COLORADO,SPECIFICALLY 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.