2013-04-23T11:19:20-05:00 2012-12-31 RLR LLP 1235 RIVERSIDE AVE FORT COLLINS CO 805243218 990 2012-01-01 742465136 ESTES VALLEY LAND TRUST ESTE 9705576837 PO BOX 663 ESTES PARK CO 80517 CURT GLEAVES 9705576837 2013-10-15 true ROBERT B DICKERSON 9706925300 2013-04-08 2012 2016-02-25 16:41:14Z JAMES BROOMFIELD PO BOX 663 ESTES PARK CO 80517 217284 false X HTTP://ESTESVLT.ORG/ X 1987 CO 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. 8 8 4 110 0 99806 71701 0 55872 65848 3281 8964 158959 146513 0 0 55551 103404 0 9777 56253 62906 111804 166310 47155 -19797 1461011 1534474 2547 9211 1458464 1525263 X 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. false false 18222 ACQUIRE CONSERVATION EASEMENTS TO PRESERVE AND PROTECT OPEN SPACE, VALLEYS, WETLANDS, STREAMS RANCH LANDS, AND WILDLIFE HABITATS IN THE ESTES VALLEY AND SURROUNDING AREAS. 47536 MAINTAIN STEWARDSHIP OF EXISTING CONSERVATION EASEMENTS AND ENFORCE THEIR TERMS. WE HOLD 158 CONSERVATION EASEMENTS COVERING ALMOST 10,000 ACRES ADJACENT TO THE ROCKY MOUNTAIN NATIONAL PARK. 46753 4948 EDUCATE THE PUBLIC ON THE NEED FOR OPEN SPACE AND CONSERVATION EASEMENTS. DURING 2012 WE HOSTED FIVE MAJOR EDUCATION EVENTS AND ENGAGED IN OTHER PUBLIC EDUCATION AND OUTREACH. 112511 true true false false false false true true false false true false false false false true false 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 2 0 4 true false false false false false false X 8 8 false false false false true true false true true false false true true true true true true true false false CO FL X X MARY BANKEN 9705576837 PO BOX 663 ESTES PARK CO 80517 JIM BROOMFIELD 1.00 X X 0 0 0 LEO WEBER 1.00 X X 0 0 0 CURT GLEAVES 1.00 X X 0 0 0 MARSHA YELICK 1.00 X X 0 0 0 CRAIG AXTELL 1.00 X 0 0 0 ART FRENCH 1.00 X 0 0 0 CHARLIE JOHNSON 1.00 X 0 0 0 KEN MARTIN 1.00 X 0 0 0 MARY BANKEN 40.00 X 44154 0 0 KEN OLDHAM 1.00 X 0 0 0 REBECCA URQUHART 1.00 X 0 0 0 JIM WHITE 1.00 X 0 0 0 44154 false false false 31108 40593 71701 44893 44893 60000 13412 52457 7543 13412 20955 20955 27278 18314 8964 146513 65848 44154 24688 18743 723 51645 37940 8962 4743 300 196 87 17 7305 4770 2121 414 7019 7019 3200 3200 3686 3686 9151 5920 1466 1765 448 292 125 31 11803 7661 3313 829 240 240 6715 4360 1885 470 3685 2391 1035 259 5724 3716 1607 401 MEALS/EVENT CATERING 5737 5381 356 SUPPLIES 2953 1841 1112 LICENSES & TAXES 2273 2138 10 125 TITLE INSURANCE & FILING 272 272 166310 112511 44022 9777 62233 24486 7019 10000 5288 5998 21946 10663 7810 11283 1370434 1467985 8227 14722 1461011 1534474 2547 9211 2547 9211 X 1410879 1473074 47585 52189 1458464 1525263 1461011 1534474 -19797 86596 X true X false true false X 91046 52447 79222 99806 71701 394222 91046 52447 79222 99806 71701 394222 394222 45170 31552 40876 55872 44893 218363 612585 72171 0.64350 0.63450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 158 9580 1 true 1981 47536 X false 21946 10663 11283 11283 ACCOUNTING FOR CONSERVATION EASEMENTS SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS ARE USED TO PERMANENTLY DONATE THE FUTURE DEVELOPMENT RIGHTS OF LAND TO KEEP AGRICULTURAL USE, OPEN SPACE CHARACTER, SCENIC QUALITIES, OR IMPROVE OR MAINTAIN WILDLIFE HABITAT. THE DONATION OF THESE CONSERVATION EASEMENTS TO ESTES VALLEY LAND TRUST HAS A CONSERVATION VALUE, BUT NOT AN ECONOMIC VALUE TO THE ORGANIZATION. THEREFORE, DONATED EASEMENTS ARE NOT RECORDED AS SUPPORT OR ASSETS OF ESTES VALLEY LAND TRUST. COSTS TO PUT EASEMENTS IN PLACE ARE EXPENSED AS THEY OCCUR. THE ORGANIZATION HAS ACQUIRED 158 CONSERVATION EASEMENTS ENCOMPASSING OVER 9,500 ACRES OF PROPERTY. COLLECTIONS AND RELATION TO EXEMPT PURPOSE SCHEDULE D, PAGE 2, PART III, LINE 4 COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OF DONATION ARE NOT CAPITALIZED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. DURING 2007, THE ORGANIZATION RECEIVED A DONATION OF "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. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NONPROFIT CORPORATION AND QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION IS MADE IN THESE FINANCIAL STATEMENTS FOR INCOME TAXES. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS 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 UNCERTAIN TAX POSITIONS 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. THE ORGANIZATION'S OPEN AUDIT TAX RETURN PERIODS ARE 2009 THROUGH 2011. IN EVALUATING THE ORGANIZATION'S TAX PROVISIONS AND ACCRUALS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES AND HAVE NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2012. 25TH ANNIVERSAR 27278 27278 8218 10096 27278 27278 8218 10096 18314 8964 X 1 NO VALUE, SEE SCH D INFO false false false ORGANIZATION'S MISSION 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. CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT BOARD OF DIRECTORS ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND APPROVED AT A BOARD OF DIRECTORS MEETING. THE RETURN IS SIGNED BY THE BOARD TREASURER ONCE APPROVED. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND ENFORCED BY THE BOARD OF DIRECTORS. COMPENSATION PROCESS FOR TOP OFFICIAL 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST OR ANOTHER'S WEBSITE