2015-08-10T14:55:05-05:00 2014-12-31 840817888 BAUERLE AND COMPANY PC 7887 E BELLEVIEW AVE STE 700 DENVER CO 801116021 990 2014-01-01 846256809 MOUNTAIN AREA LAND TRUST MOUN 3036790950 PO BOX 4063 EVERGREEN CO 804374063 BRIAN BALLARD BOARD PRESIDENT 3036790950 2015-08-06 true ROBERT E FABRY CPA P00757821 3037590089 2015-08-06 2014 2016-02-25 16:41:14Z JEANNE M BEAUDRY PO BOX 4063 EVERGREEN CO 804374063 631461 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. 12 12 11 110 0 333235 428052 100000 32600 15329 15066 6712 77629 455276 553347 0 0 263968 278325 0 58702 93673 123362 357641 401687 97635 151660 610216 671372 97570 10974 512646 660398 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 182210 2600 CONSERVATION EASEMENTS - EXPENDITURES INCURRED IN SECURING DONATED LAND CONSERVATION EASEMENTS. 36654 30000 LAND STEWARDSHIP - EXPENDITURES INCURRED FOR ANNUAL MONITORING OF DONATED CONSERVATION EASEMENTS. 87179 OUTREACH/EDUCATION - EDUCATING THE PUBLIC ON LAND CONSERVATION ISSUES THROUGH PRESENTATIONS, ARTICLES, WORKSHOPS, COMMUNITY MEETINGS AND EVENTS. 306043 true true false false false false true false false true true true false false 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 12 0 11 true false false false false false true true false false false false X 12 12 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 BRIAN BALLARD PRESIDENT 2.00 X X 0 0 0 KEVIN RUBLE PRESIDENT EL 2.00 X X 0 0 0 SCOTT WINGET TREASURER 2.00 X X 0 0 0 JANICE TANG SECRETARY 2.00 X X 0 0 0 ALLAN CASEY 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 DIANE GANSAUER DIRECTOR 2.00 X 0 0 0 BILL HENRY DIRECTOR 2.00 X 0 0 0 ROD MORGAN DIRECTOR 2.00 X 0 0 0 JIM PETTERSON DIRECTOR 2.00 X 0 0 0 CLEVE SCHENCK DIRECTOR 2.00 X 0 0 0 CHERI GEROU DIRECTOR 1.00 X 0 0 0 JACK SWIFT DIRECTOR 1.00 X 0 0 0 JEANNE BEAUDRY EXECUTIVE DI 40.00 X 78584 0 4800 78584 4800 false false false 34631 393421 428052 LAND STEWARDSHIP FEES 900099 30000 30000 CONSERVATION EASEMENT 900099 2600 2600 32600 5673 5673 9393 9393 9393 9393 72995 34631 78114 -5119 STATE OF COLORADO SETTLEMENT 900099 82295 82295 MISCELLANEOUS 900099 453 453 82748 553347 130414 78703 62987 7858 7858 168328 134563 15363 18402 11122 8898 1112 1112 20172 16132 1896 2144 4542 4542 5800 4638 545 617 3082 3082 14495 1832 215 12448 2216 419 110 1687 5873 4784 537 552 7937 6347 746 844 16099 12874 1514 1711 5619 4493 528 598 2096 1812 134 150 7076 5659 665 752 BOARD DEVELOPMENT 9356 7481 879 996 LAND CONSERVATION FEES 9175 9175 EQUIPMENT EXPENSE 7395 5914 695 786 PRINTING 5938 1329 4609 16663 12164 1063 3436 401687 306043 36942 58702 77686 204607 10000 11031 9832 145545 145545 145545 345929 295763 30025 5625 610216 671372 13042 10974 84528 97570 10974 X 317498 364285 39859 145140 155289 150973 512646 660398 610216 671372 151660 -3908 X false true X true false X 169928 169402 222432 333235 428052 1323049 109647 162373 85201 165870 105595 628686 279575 331775 307633 499105 533647 1951735 38763 51190 70224 79214 125005 364396 27500 60435 16995 58446 18952 182328 66263 111625 87219 137660 143957 546724 1405011 11118 4791 15474 15329 15066 61778 11118 4791 15474 15329 15066 61778 290693 336566 323107 514434 548713 2013513 0.69780 0.69360 0.03000 0.05000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 68 20764.00 1 true 650.00 36709 249738 23750 6954 8893 271549 218472 150 38827 7711 249738 199179 400 27243 8350 218472 161000 45750 -2806 4765 199179 106457 47665 10272 3394 161000 0.44400 0.55600 true false 145545 145545 145545 COMMUNITY FIRST FOUNDATION 295763 F 295763 X 572658 -3908 26301 22393 550265 3082 3082 553347 424906 26301 26301 398605 3082 3082 401687 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 EVALUATES WHETHER THERE ARE ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. DURING THE YEAR ENDED DECEMBER 31, 2014, 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 AFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO ON-GOING FEDERAL, STATE OR LOCAL TAX AUDITS, HOWEVER, MALT'S TAX RETURNS FOR 2011 AND SUBSEQUENT YEARS REMAIN OPEN TO EXAMINATION. NIGHT IN PARK 107626 34631 72995 36570 8598 32946 107626 34631 72995 36570 8598 32946 78114 -5119 X 3 NO VALUE ASSIGNED 6 false true false FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD FOR THEIR APPROVAL BEFORE FILING THE RETURN. 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.