CRESTED BUTTE LAND TRUST: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- CRESTED BUTTE LAND TRUST (EIN 84-1190830)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-02-12
- IRS object ID
- 201900439349300525
- Schema version
- 2017v2.3
- 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 | 2019-02-12T10:08:25-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841233353 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCNURLIN HITCHCOCK & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1987 WADSWORTH BLVD SUITE A | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80214 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841190830 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRESTED BUTTE LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CRES | BusinessNameControlTxt |
| Phone | 9703491206 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2224 | AddressLine1Txt |
| City | CRESTED BUTTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81224 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERICA MUELLER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9703491206 | PhoneNum |
| Signature | 2019-02-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIMBERLY J HITCHCOCK CPA | PreparerPersonNm |
| PTIN | P00291937 | PTIN |
| Phone | 3039885648 | PhoneNum |
| Preparation | 2019-02-08 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 96.66.69.25 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-02-08 | IPDt |
| IP Tm | 14:55:26 | IPTm |
| IP Timezone | MS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BCCCACF59ADDE03A0813F77160F447740C514212 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8DC5A6CF4BB29BE95278C69102850BBD1E68DAD8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERICA MUELLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 2224 | AddressLine1Txt |
| City | CRESTED BUTTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81224 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $966,526 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CBLANDTRUST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE OTHE MISSION OF THE CRESTED BUTTE LAND TRUST IS TO FOREVER PROTECT AND STEWARD OPEN LANDS FOR VISTAS, RECREATION, WILDLIFE AND RANCHING-CONTRIBUTING TO THE PRESERVATION OF GUNNISON COUNTY'S QUALITY OF LIFE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $984,618 | PYContributionsGrantsAmt |
| CY Contributions Grants | $929,300 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$430,377 | PYInvestmentIncomeAmt |
| CY Investment Income | -$361 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,692 | PYOtherRevenueAmt |
| CY Other Revenue | -$510 | CYOtherRevenueAmt |
| PY Total Revenue | $571,933 | PYTotalRevenueAmt |
| CY Total Revenue | $928,429 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $15,262 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $278,429 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $265,242 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $28,700 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $209,099 | PYOtherExpensesAmt |
| CY Other Expenses | $712,672 | CYOtherExpensesAmt |
| PY Total Expenses | $502,790 | PYTotalExpensesAmt |
| CY Total Expenses | $977,914 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $69,143 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$49,485 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,824,942 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,449,928 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $577,770 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $252,238 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,247,172 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,197,690 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE CRESTED BUTTE LAND TRUST IS TO FOREVER PROTECT AND STEWARD OPEN LANDS FOR VISTAS, RECREATION, WILDLIFE AND RANCHING, THUS CONTRIBUTING TO THE PRESERVATION OF GUNNISON COUNTY'S UNIQUE HERITAGE AND QUALITY OF LIFE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $201,923 | ExpenseAmt |
| Revenue | $11,830 | RevenueAmt |
| Desc | PRESERVATION OF OPEN SPACE AND ACQUISITION OF LAND AND EASEMENTS:THE LAND TRUST WAS AWARDED RENEWED ACCREDITATION THROUGH THE LAND TRUST ACCREDITATION COMMISSION, JOINING A SELECT GROUP OF ORGANIZATIONS TWICE ACCREDITED BY THE COMMISSION. THE LAND TRUST IS CURRENTLY LEADING FEDERAL LAND EXCHANGE WITH THE GUNNISON NATIONAL FOREST TO PROTECT 120 ACRES ON LONG LAKE UNDER THREAT OF PUBLIC SALE AND CONTRIBUTE 628 ACRES OF PRIVATE LAND TO THE AMERICAN PEOPLE. THIS $3.3 MILLION PROJECT WILL PROTECT PUBLIC ACCESS TO LONG LAKE AND ENSURE THE CONSERVATION VALUES OF LONG LAKE ARE PROTECTED FOR GENERATIONS TO COME. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $490,966 | ExpenseAmt |
| Desc | EASEMENT AND LAND STEWARDSHIP: STAFF MONITORED 59 CONSERVATION PROPERTIES TOTALING MORE THAN 5,190 ACRES. STAFF SUCCESSFULLY COMPLETED DESIGN AND ENGINEERING OF THE NEW GUNSIGHT BRIDGE. MONITORED THE PEANUT LAKE RESTORATION PROJECT TO PROTECT THE SLATE RIVER FROM CONTAMINATED SEDIMENTS. THE LAND TRUST CONVENED THE 18 MEMBER SLATE RIVER WORKING GROUP TO ADDRESS RIVER RECREATION, WILDLIFE, AND RANCHING IN THE SLATE RIVER VALLEY. ORGANIZATION CO-HOSTED YOUTH CORPS MEMBERS TO IMPROVE TRAILS, REMOVE NOXIOUS WEEDS, AND REPAIR LIVESTOCK FENCING. STAFF COLLABORATED WITH OVER 5 LOCAL, AND STATE ORGANIZATIONS TO IMPROVE TRAIL, RESTORE NATIVE VEGETATION, REPAIR FENCE LINES, ELIMINATE NOXIOUS WEEDS, AND REMOVE TRASH FROM CONSERVED LANDS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $119,115 | ExpenseAmt |
| Desc | EDUCATION & COMMUNICATIONS:THE LAND TRUST LED THE THIRD INSTALLATION OF THE STORYWALK (TM), ENGAGING CHILDREN'S IMAGINATION IN NATURE. STAFF LED THE FIRST STEWARDSHIP EDUCATION DAY IN PARTNERSHIP WITH OTHER NATURAL RESOURCE PROFESSIONALS TO DEEPEN COMMUNITY UNDERSTANDING OF THE NATURAL HISTORY OF THE GUNNISON VALLEY. STAFF LED TWO EDUCATION PROGRAMS FOR KINDERGARTNERS AND 9TH GRADERS AT THE CRESTED BUTTE COMMUNITY SCHOOL, FOCUSING ON THE IMPORTANCE OF PROTECTED OPEN SPACE IN THEIR EVERYDAY LIVES. STAFF INSTALLED NEW TRAILHEAD SIGNAGE FOR THE GUNSIGHT BRIDGE PROPERTY AND SIGNAGE NEAR THE GREAT BLUE HERON ROOKERY TO EDUCATE RECREATIONAL USERS ON THE IMPORTANCE OF SAFEGUARDING THE CONSERVATION VALUES OF PROTECTED OPEN SPACE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $79,846 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $79,846 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $891,850 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9703491206 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2224 | AddressLine1Txt |
| City | CRESTED BUTTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81224 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ROGER CESARIO | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY CLARK | ||||||
| TREASURER | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BETH APPLETON | ||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BETH HISE | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN SIMMONS | ||||||
| BOARD PRESIDENT EMERITUS | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MICHAEL SMITH | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA TOMLINSON | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| ERICA MUELLER | ||||||
| BOARD PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JAKE JONES | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS RIOPELLE | ||||||
| BOARD VICE PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ZACHARY CHENAULT | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF FAHRENBRUCH | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| NOEL DURANT | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $77,635 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $77,635 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $4,200 | FundraisingAmt |
| Government Grants | $14,501 | GovernmentGrantsAmt |
| All Other Contributions | $910,599 | AllOtherContributionsAmt |
| Noncash Contributions | $13,587 | NoncashContributionsAmt |
| Total Contributions | $929,300 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$361 | TotalRevenueColumnAmt |
| Exclusion | -$361 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,061 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,061 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,061 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,061 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $22,559 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $4,200 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $34,899 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$12,340 | TotalRevenueColumnAmt |
| Exclusion | -$12,340 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $10,433 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,198 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,235 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,235 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,534 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,534 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,534 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $928,429 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,830 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$12,701 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,635 | TotalAmt |
| Program Services | $68,319 | ProgramServicesAmt |
| Management And General | $5,434 | ManagementAndGeneralAmt |
| Fundraising | $3,882 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,467 | TotalAmt |
| Program Services | $133,291 | ProgramServicesAmt |
| Management And General | $10,603 | ManagementAndGeneralAmt |
| Fundraising | $7,573 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,459 | TotalAmt |
| Program Services | $15,364 | ProgramServicesAmt |
| Management And General | $1,222 | ManagementAndGeneralAmt |
| Fundraising | $873 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,681 | TotalAmt |
| Program Services | $16,439 | ProgramServicesAmt |
| Management And General | $1,308 | ManagementAndGeneralAmt |
| Fundraising | $934 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,082 | TotalAmt |
| Program Services | $15,032 | ProgramServicesAmt |
| Management And General | $1,196 | ManagementAndGeneralAmt |
| Fundraising | $854 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,727 | TotalAmt |
| Program Services | $34,080 | ProgramServicesAmt |
| Management And General | $2,711 | ManagementAndGeneralAmt |
| Fundraising | $1,936 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,894 | TotalAmt |
| Program Services | $38,628 | ProgramServicesAmt |
| Management And General | $3,072 | ManagementAndGeneralAmt |
| Fundraising | $2,194 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,017 | TotalAmt |
| Program Services | $10,358 | ProgramServicesAmt |
| Management And General | $6,214 | ManagementAndGeneralAmt |
| Fundraising | $6,445 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,113 | TotalAmt |
| Program Services | $1,858 | ProgramServicesAmt |
| Management And General | $148 | ManagementAndGeneralAmt |
| Fundraising | $107 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,844 | TotalAmt |
| Program Services | $11,303 | ProgramServicesAmt |
| Management And General | $899 | ManagementAndGeneralAmt |
| Fundraising | $642 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,864 | TotalAmt |
| Management And General | $4,864 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,121 | TotalAmt |
| Program Services | $3,626 | ProgramServicesAmt |
| Management And General | $495 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,356 | TotalAmt |
| Program Services | $21,356 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,330 | TotalAmt |
| Management And General | $12,330 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,247 | TotalAmt |
| Program Services | $3,986 | ProgramServicesAmt |
| Management And General | $3,261 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| IMPAIRMENT LOSS | $250,000 | $250,000 |
| GRANT REFUNDS | $118,844 | $118,844 |
| LONG LAKE ACQUISITION | $51,052 | $51,052 |
| ACQUISITION EXPENSE | $44,643 | $44,643 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,538 | TotalAmt |
| Program Services | $53,671 | ProgramServicesAmt |
| Management And General | $3,607 | ManagementAndGeneralAmt |
| Fundraising | $3,260 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $977,914 | TotalAmt |
| Program Services | $891,850 | ProgramServicesAmt |
| Management And General | $57,364 | ManagementAndGeneralAmt |
| Fundraising | $28,700 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,946 | BOYAmt |
| EOY | $27,341 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $980,541 | BOYAmt |
| EOY | $707,090 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,775 | BOYAmt |
| EOY | $438,257 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,517 | BOYAmt |
| EOY | $100,701 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181 | BOYAmt |
| EOY | $597 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,710 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $214,828 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $93,444 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,840 | BOYAmt |
| EOY | $121,384 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,874 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,304,558 | BOYAmt |
| EOY | $3,054,558 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,824,942 | BOYAmt |
| EOY | $4,449,928 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,570 | BOYAmt |
| EOY | $38,121 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,195 | BOYAmt |
| EOY | $33,700 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $532,005 | BOYAmt |
| EOY | $180,417 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,770 | BOYAmt |
| EOY | $252,238 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,129,570 | BOYAmt |
| EOY | $3,839,719 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,702 | BOYAmt |
| EOY | $271,071 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,900 | BOYAmt |
| EOY | $86,900 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,247,172 | BOYAmt |
| EOY | $4,197,690 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,824,942 | BOYAmt |
| EOY | $4,449,928 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$49,485 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $1,446,877 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,889,922 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $725,406 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $984,618 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $925,100 | CurrentTaxYearAmt |
| Total | $6,971,923 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,742 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,735 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,735 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,735 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,735 | CurrentTaxYearAmt |
| Total | $28,682 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,452,619 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,895,657 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $731,141 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $990,353 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $930,835 | CurrentTaxYearAmt |
| Total | $7,000,605 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $659,262 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,341,343 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,540 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,379 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,061 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$361 | CurrentTaxYearAmt |
| Total | $4,818 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,440 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,706 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,534 | CurrentTaxYearAmt |
| Total | $44,254 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,049,677 | TotalSupportAmt |
| Public Support CY170 | 0.89950 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91200 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
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 |
| Total Easements | 40 | TotalEasementsCnt |
| Total Acreage | 4069.56 | TotalAcreageCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 296.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $26,561 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $626,625 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,964 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $632,589 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $669,683 | BeginningYearBalanceAmt |
| Contributions | $5,263 | ContributionsAmt |
| Investment Earnings Or Losses | $1,511 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $49,832 | OtherExpendituresAmt |
| End Year Balance | $626,625 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $645,804 | BeginningYearBalanceAmt |
| Contributions | $22,500 | ContributionsAmt |
| Investment Earnings Or Losses | $1,379 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $669,683 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $624,674 | BeginningYearBalanceAmt |
| Contributions | $19,931 | ContributionsAmt |
| Investment Earnings Or Losses | $1,199 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $645,804 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $544,556 | BeginningYearBalanceAmt |
| Contributions | $78,578 | ContributionsAmt |
| Investment Earnings Or Losses | $1,540 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $624,674 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.86260 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.13740 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $207,650 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $86,830 | DepreciationAmt |
| Book Value | $120,820 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,178 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,614 | DepreciationAmt |
| Book Value | $564 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $121,384 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| PRESERVED LAND ACQUISITION | $3,051,858 |
| OTHER DEPOSITS | $2,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,054,558 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $928,432 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $3 | OtherRevenueAmt |
| Revenue Not Reported | $3 | RevenueNotReportedAmt |
| Revenue Subtotal | $928,429 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $928,429 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $977,914 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $977,914 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $977,914 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | ALL COSTS ASSOCIATED WITH CONSERVATION EASEMENTS ARE EXPENSED. DONATIONS OF CONSERVATION EASEMENTS ARE NOT RECOGNIZED, AS THE VALUE AN EASEMENT DONOR IS ABLE TO DEDUCT FOR INCOME TAX PURPOSES IS NOT AVAILABLE TO THE RECIPIENT CONSERVANCY ORGANIZATION. |
| PART III, LINE 4: | CONSERVATION LANDS ARE PROPERTIES OWNED BY THE LAND TRUST THAT HAVE SIGNIFICANT ECOLOGICAL VALUE. THESE PROPERTIES ARE MANAGED IN AN EFFORT TO PROTECT THE NATURAL BIOLOGICAL DIVERSITY OF THE PROPERTY. CONSERVATION LANDS ARE LANDS HELD FOR THE FURTHERANCE OF THE LAND TRUST'S CONSERVATION MISSION RATHER THAN FOR FINANCIAL GAIN. THESE PROPERTIES ARE PROTECTED, ARE CARED FOR AND PRESERVED, AND ARE SUBJECT TO THE LAND TRUST'S POLICY THAT REQUIRES THE PROCEEDS FROM ANY SALES OF THESE LANDS TO BE USED TO ACQUIRE OTHER CONSERVATION LAND OR LAND INTERESTS. THE MANAGEMENT OF THE LAND TRUST BELIEVES THAT ITS CONSERVATION LANDS MEET THE DEFINITION OF A "COLLECTION" AS DEFINED IN THE ACCOUNTING STANDARDS CODIFICATION ("CODIFICATION"), AND HAS ADOPTED A POLICY OF NOT CAPITALIZING COLLECTION ITEMS. AS SUCH, CONSERVATION LAND ACQUIRED THROUGH PURCHASE OR CONTRIBUTION IS NOT RECOGNIZED AS AN ASSET ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF CONSERVATION LAND ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE LAND IS ACQUIRED, OR AS A DECREASE IN TEMPORARILY OR PERMANANTLY RESTRICTED NET ASSETS IN THE YEAR IF THE ASSETS USED TO PURCHASE THE LAND ARE RESTRICTED BY DONORS. CONTRIBUTIONS OF CONSERVATION LAND ARE NOT REFLECTED ON THE FINANCIAL STATEMENT PROCEEDS FROM THE SALE OF CONSERVATION LAND ARE RECOGNIZED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. |
| PART V, LINE 4: | THE ORGANIZATION USES THEIR BOARD DESIGNATED ENDOWMENT FUNDS FOR EXPENDITURES RELATING TO MONITORING, MANAGING, AND DEFENDING CONSERVATION EASEMENTS AND ACQUISITIONS HELD BY THE ORGANIZATION. |
| PART X, LINE 2: | THE LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND STATE INCOME TAXES UNDER REGULATIONS IN THE STATE OF COLORADO. THEREFORE, THE LAND TRUST IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES IN CONNECTION WITH ITS EXEMPT ACTIVITIES. IN ADDITION, THE LAND TRUST IS TREATED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2018. THE STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LAND TRUST MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LAND TRUST AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED JUNE 30, 2018. AS OF JUNE 30, 2018, THE LAND TRUST'S TAX RETURNS FOR 2014, 2015, AND 2016 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | AUDIT TO TAX ADJUSTMENT DUE TO ROUNDING TO THE NEAREST WHOLE DOLLAR 3. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FISHING TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $26,759 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $4,200 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $22,559 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $34,899 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $26,759 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $4,200 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $22,559 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $34,899 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $34,899 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$12,340 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S FULL BOARD OF DIRECTORS, FINANCE COMMITTEE, AND EXECUTIVE DIRECTOR REVIEW THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S BOARD MEMBERS SELF MONITOR CONFLICTS OF INTEREST. BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION REVIEWED INDUSTRY STANDARDS AND USED COMPARISONS FROM OTHER RESORT COMMUNITY NON PROFITS TO DETERMINE THE COMPENSATION FOR TOP MANAGEMENT OFFICALS AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION WILL PROVIDE THE DOCUMENTS UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | AUDIT TO TAX ADJUSTMENT DUE TO ROUNDING TO THE NEAREST WHOLE DOLLAR 3. |