2014-08-20T17:23:23-05:00 2013-12-31 840817888 BAUERLE AND COMPANY PC 7887 E BELLEVIEW AVE STE 700 DENVER CO 801116021 990 2013-01-01 846256809 MOUNTAIN AREA LAND TRUST MOUN 3036790950 PO BOX 4063 EVERGREEN CO 804374063 ALLAN CASEY BOARD PRESIDENT 3036790950 2014-08-14 true ROBERT E FABRY CPA P00757821 3037590089 2014-08-14 2013 2015-11-30 17:44:51Z JEANNE M BEAUDRY PO BOX 4063 EVERGREEN CO 804374063 514434 false X WWW.SAVETHELAND.ORG X 1992 CO MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE SCENIC VISTAS, NATURAL AREAS, WILDLIFE HABITAT, WORKING RANCHES AND HISTORIC LANDS FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. 14 12 8 30 0 222432 333235 46000 100000 15474 15329 2221 6712 286127 455276 0 0 221939 263968 0 60788 79642 93673 301581 357641 -15454 97635 388356 610216 5812 97570 382544 512646 MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE SCENIC VISTAS, NATURAL AREAS, WILDLIFE HABITAT, WORKING RANCHES AND HISTORIC LANDS FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. false false 171269 30000 CONSERVATION EASEMENTS - EXPENDITURES INCURRED IN SECURING DONATED LAND CONSERVATION EASEMENTS. 31477 70000 LAND STEWARDSHIP - EXPENDITURES INCURRED FOR ANNUAL MONITORING OF DONATED CONSERVATION EASEMENTS. 67863 OUTREACH/EDUCATION - EDUCATING THE PUBLIC ON LAND CONSERVATION ISSUES THROUGH PRESENTATIONS, ARTICLES, WORKSHOPS, COMMUNITY MEETINGS AND EVENTS. 270609 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 true false true false false false true false false false false false false false true 16 0 8 true false false false false false true true false false false false X 14 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 ALLAN CASEY PRESIDENT 2.00 X X 0 0 0 BRIAN BALLARD 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 JIM DAVIS DIRECTOR 2.00 X 0 0 0 SHARON FOSTER DIRECTOR 2.00 X 0 0 0 DIANE GANSAUER DIRECTOR 2.00 X 0 0 0 DEAN HAAVE DIRECTOR 2.00 X 0 0 0 BILL HENRY DIRECTOR 2.00 X 0 0 0 GEORGE KRAUSS 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 KEVIN RUBLE DIRECTOR 2.00 X 0 0 0 CLEVE SCHENCK DIRECTOR 2.00 X 0 0 0 JEANNE BEAUDRY EXECUTIVE DI 40.00 X 75417 0 4800 75417 4800 false false false 21340 311895 1000 333235 LAND STEWARDSHIP FEES 900099 70000 70000 CONSERVATION EASEMENT 900099 30000 30000 100000 5986 5986 9343 9343 9343 9343 65870 21340 59158 6712 455276 115329 75417 64104 7542 3771 159964 115486 8230 36248 8286 7101 790 395 20301 15489 1360 3452 226 226 5600 4273 375 952 3287 3287 2251 1717 151 383 11384 10354 1030 5872 4507 601 764 7096 5415 475 1206 14247 10870 955 2422 5783 4412 388 983 4611 4311 85 215 6278 4790 421 1067 EQUIPMENT EXPENSE 5933 4541 459 933 DUES AND SUBSCRIPTIONS 4342 3947 300 95 PRINTING 4098 234 77 3787 CONTRACT SERVICES 3555 2713 238 604 9110 6119 510 2481 357641 270609 26244 60788 48718 77686 25003 5930 11031 145545 145545 308705 345929 30025 388356 610216 5812 13042 84528 5812 97570 X 244297 317498 39859 138247 155289 382544 512646 388356 610216 97635 32467 X false true X true false X 233092 169928 169402 222432 333235 1128089 71397 109647 162373 85201 165870 594488 304489 279575 331775 307633 499105 1722577 20408 38763 51190 70224 79214 259799 38000 27500 60435 16995 58446 201376 58408 66263 111625 87219 137660 461175 1261402 49265 11118 4791 15474 15329 95977 49265 11118 4791 15474 15329 95977 353754 290693 336566 323107 514434 1818554 0.69360 0.67420 0.05000 0.06000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 65 20491.00 1 true 650.00 32594 218472 150 38827 7711 249738 199179 400 27243 8350 218472 161000 45750 -2806 4765 199179 106457 47665 10272 3394 161000 90650 2824 14959 1976 106457 0.37800 0.62200 true false 145545 145545 145545 COMMUNITY FIRST FOUNDATION 345929 F 345929 509865 32467 25409 57876 451989 3287 3287 455276 379763 25409 25409 354354 3287 3287 357641 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, 2013, 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. HOWEVER, MALT'S TAX RETURNS FOR 2010 AND SUBSEQUENT YEARS REMAIN OPEN TO EXAMINATION. NIGHT IN PARK 86055 21340 64715 19050 8586 31522 86055 21340 64715 19050 8586 31522 59158 5557 NOTE PAYABLE BOARD MEMBER LAND ACQUISITIONS X 134528 84528 false true true 84528 CLEVE SCHENCK BOARD MEMBER 5450 R/E COMMISSION false SCHEDULE L, PART V MR. SCHENCK (BOARD MEMBER) RECEIVED A SALES COMMISSION OF 5,450 FROM PERFORMANCE BROKERS - AN ENTITY HE CONTROLS. THE COMMISSION RESULTED FROM THE PURCHASE OF LAND BY MALT. THE COMMISSION WAS PAID TO MR. SCHENCK BY THE SELLER OF THE PROPERTY. MR SCHENCK THEN CONTRIBUTED HIS 5,450 COMMISSION TO MALT. X 7 NO VALUE ASSIGNED X VARIOUS 1 1000 false false 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.