CRESTED BUTTE LAND TRUST: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- CRESTED BUTTE LAND TRUST (EIN 84-1190830)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-04-27
- IRS object ID
- 201131179349300428
- Schema version
- 2009v1.7
- 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) |
|---|---|---|
| Timestamp | 2011-04-27T14:00:09-04:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GHP Horwath PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1670 Broadway Suite 3000 | AddressLine1 |
| City | Denver | City |
| State | CO | State |
| ZIP Code | 80202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841190830 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Crested Butte Land Trust | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CRES | NameControl |
| Phone | 9703491206 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2224 | AddressLine1 |
| City | Crested Butte | City |
| State | CO | State |
| ZIP Code | 81224 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Ann Johnston | Name |
| Title | Executive Director | Title |
| Date Signed | 2011-01-27 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | William A Rooney CPAMA | Name |
| Phone | 3038315000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ANN JOHNSTON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 2224 | AddressLine1 |
| City | CRESTED BUTTE | City |
| State | CO | State |
| ZIP Code | 81224 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1018899 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.cblandtrust.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1991 | YearFormation |
| State Legal Domicile | CO | StateLegalDomicile |
| Activity Or Mission Description | The 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 9 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1906824 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 333115 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4143 | InvestmentIncomePriorYear |
| Investment Income Current Year | 218873 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 387393 | OtherRevenuePriorYear |
| Other Revenue Current Year | -26355 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2298360 | TotalRevenuePriorYear |
| Total Revenue Current Year | 525633 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 148954 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 190113 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 35525 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 309078 | OtherExpensePriorYear |
| Other Expenses Current Year | 247588 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 458032 | TotalExpensesPriorYear |
| Total Expenses Current Year | 437701 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1840328 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 87932 | RevenuesLessExpensesCY |
| Total Assets BOY | 8050334 | TotalAssetsBOY |
| Total Assets EOY | 4775559 | TotalAssetsEOY |
| Total Liabilities BOY | 1039794 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 765085 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7010540 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4010474 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 84106 | Expense |
| Description | Preservation of open space and aquisition of land and easements. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 98732 | Expense |
| Description | Annual monitoring, management and stewardship of land and easements. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 95676 | Expense |
| Description | Education. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 278514 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | true | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | true | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 9 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ANN JOHNSTON | NamePerson |
| Telephone Number | 9703491206 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 2224 | AddressLine1 |
| City | CRESTED BUTTE | City |
| State | CO | State |
| ZIP Code | 81224 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Keith Bauer | ||||||
| President | 15.0 | X | X | 0 | 0 | 0 |
| Tim Mueller | ||||||
| Treasurer | 15.0 | X | X | 0 | 0 | 0 |
| David Baxter | ||||||
| Director | 7.0 | X | 0 | 0 | 0 | |
| Peter Kennel | ||||||
| Vice President | 15.0 | X | X | 0 | 0 | 0 |
| Fred Holbrook | ||||||
| Secretary | 15.0 | X | X | 0 | 0 | 0 |
| Beth Appleton | ||||||
| Director | 7.0 | X | 0 | 0 | 0 | |
| Joe Currier | ||||||
| Director | 7.0 | X | 0 | 0 | 0 | |
| Margery Feldberg | ||||||
| Director | 7.0 | X | 0 | 0 | 0 | |
| Karen Janssen | ||||||
| Director | 7.0 | X | 0 | 0 | 0 | |
| Chuck McGinnis | ||||||
| Director | 7.0 | X | 0 | 0 | 0 | |
| Ann Johnston | ||||||
| Executive Director | 40.0 | X | 59199 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 59199 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 5500 | GovernmentGrants |
| All Other Contributions | 327615 | AllOtherContributions |
| Noncash Contributions | 10000 | NoncashContributions |
| Total Contributions | 333115 | TotalContributions |
| Total Program Service Revenue | 0 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11061 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11061 | RelatedOrExemptFunctionIncome |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 150 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 7550 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -7400 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -7400 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 658001 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 450189 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 207812 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 207812 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrbtns Rprtd Fundraising Events | 79828 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 22207 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -22207 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 16572 | GrossSalesOfInventory |
| Cost Of Goods Sold | 13320 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3252 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 525633 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11061 | RelatedOrExemptFunctionIncome |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59199 | Total |
| Program Services | 59199 | ProgramServices |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92836 | Total |
| Program Services | 52790 | ProgramServices |
| Management And General | 15720 | ManagementAndGeneral |
| Fundraising | 24326 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21480 | Total |
| Management And General | 21480 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16598 | Total |
| Management And General | 16598 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78092 | Total |
| Program Services | 78092 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30560 | Total |
| Management And General | 30560 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9024 | Total |
| Management And General | 9024 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7654 | Total |
| Management And General | 7654 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3774 | Total |
| Management And General | 3774 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 922 | Total |
| Management And General | 922 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2075 | Total |
| Management And General | 2075 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49610 | Total |
| Program Services | 49610 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 424 | Total |
| Management And General | 424 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PARCEL EXPENSES | 36059 | 36059 | ||
| OTHER EXPENSES | 19193 | 11878 | 7315 | |
| INSURANCE | 6317 | 2764 | 3553 | |
| DIRECT MAIL EXPENSE | 3884 | 3884 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 437701 | Total |
| Program Services | 278514 | ProgramServices |
| Management And General | 123662 | ManagementAndGeneral |
| Fundraising | 35525 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -5333 | BOY |
| EOY | 32043 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 534808 | BOY |
| EOY | 818205 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 541500 | BOY |
| EOY | 468000 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Accounts Receivable | AccountsReceivable |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5325 | BOY |
| EOY | 4958 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1146 | BOY |
| EOY | 262 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 212502 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 30126 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 190156 | BOY |
| EOY | 182376 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5424 | BOY |
| EOY | 5230 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6777308 | BOY |
| EOY | 3264485 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8050334 | BOY |
| EOY | 4775559 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29109 | BOY |
| EOY | 66814 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 4800 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1010685 | BOY |
| EOY | 691779 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1692 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1039794 | BOY |
| EOY | 765085 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6412640 | BOY |
| EOY | 3480474 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 597900 | BOY |
| EOY | 530000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7010540 | BOY |
| EOY | 4010474 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8050334 | BOY |
| EOY | 4775559 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2463578 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 18036595 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2156283 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1901674 | CurrentTaxYearMinus1Year |
| Current Tax Year | 348115 | CurrentTaxYear |
| Total | 24906245 | Total |
Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 750000 | CurrentTaxYearMinus3Years |
| Total | 750000 | Total |
Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 5650 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 5250 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8200 | CurrentTaxYear |
| Total | 19100 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2463578 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 18792245 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2156283 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1906924 | CurrentTaxYearMinus1Year |
| Current Tax Year | 356315 | CurrentTaxYear |
| Total | 25675345 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 25675345 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 32955 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 90879 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 71503 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15995 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11061 | CurrentTaxYear |
| Total | 222393 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 327 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 151 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2430 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10752 | CurrentTaxYearMinus1Year |
| Total | 13660 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 25911398 | TotalSupport |
| Gross Receipts From Admissions Etc | 303566 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.99089 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.97012 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | THE ORGANIZATION ADOPTED A CHANGE IN THE METHOD OF ACCOUNTING ON THE 2008 FORM 990, THE AMOUNTS REPORTED IN PREVIOUS YEARS ON SCHEDULE A, PART II HAVE NOT BEEN RESTATED FOR THAT CHANGE IN ACCOUNTING METHOD. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation For Public Use | X | PreservationForPublicUse |
| Protection Of Natural Habitat | X | ProtectionOfNaturalHabitat |
| Preservation Of Open Space | X | PreservationOfOpenSpace |
| Total Number Of Easements | 31 | TotalNumberOfEasements |
| Total Acreage | 3230.17 | TotalAcreage |
| Nmbr Hist Struct Easements | 0 | NmbrHistStructEasements |
| Nmbr Hist Struct Easements After | 10 | NmbrHistStructEasementsAfter |
| Nmbr Easements Modified | 0 | NmbrEasementsModified |
| Nmbr States In Which Easements Held | 1 | NmbrStatesInWhichEasementsHeld |
| Written Policy Monitoring | true | WrittenPolicyMonitoring |
| Staff Hours Spent On Enforcement | 434.00 | StaffHoursSpentOnEnforcement |
| Expenses Incurred For Enforcement | 27012 | ExpensesIncurredForEnforcement |
| Sect170h Requirements Satisfied | true | Sect170hRequirementsSatisfied |
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Collect Used For Preservation | X | CollectUsedForPreservation |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 458168 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 8186 | InvestmentEarningsOrLosses |
| End Of Year Balance | 466354 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 424176 | BeginningOfYearBalance |
| Contributions | 32250 | Contributions |
| Investment Earnings Or Losses | 1743 | InvestmentEarningsOrLosses |
| End Of Year Balance | 458169 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Land | Land |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 207650 | InvestmentCostOrOtherBasis |
| Depreciation | 26426 | Depreciation |
| Book Value | 181224 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4852 | OtherCostOrOtherBasis |
| Depreciation | 3700 | Depreciation |
| Book Value | 1152 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildings | |
| Total Of Book Value Land Buildings | 182376 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| PRESERVED LAND AQUISITION | 3201785 |
| REFUNDABLE DEPOSITS - RENT | 700 |
| ENDOWMENT FUND - INVESTMENT | 62000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3264485 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 1692 | TotalOfAmounts |
| Total Revenue | 525633 | TotalRevenue |
| Total Expenses | 437701 | TotalExpenses |
| Excess Or Deficit For Year | 87932 | ExcessOrDeficitForYear |
| Other | -$3,087,998 | OtherAmount |
| Total Adjustments | -3087998 | TotalAdjustments |
| Excess Or Deficit Per FS | -3000066 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1062759 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 43860 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 493266 | OtherRevenues |
| Revenue Not Rptd F990 | 537126 | RevenueNotRptdF990 |
| Revenue Subtotal | 525633 | RevenueSubtotal |
| Total Revenue Per Form990 | 525633 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4062825 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 43860 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 3581264 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 3625124 | ExpensesNotRptdF990 |
| Expenses Subtotal | 437701 | ExpensesSubtotal |
| Total Expenses Per Form990 | 437701 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Sch D, 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. |
| Sch D, Part XII, Line 2d | Rental Expenses (7,550) Special Event Expenses (22,207) Cost of Land Sale (450,189) Cost of Goods Sold (13,320) |
| Sch D, Part XIII, Line 2d | Rental Expenses 7,550 Special Event Expense 22,207 Cost of Land Sold 450,189 Cost of Goods Sold 13,320 Impairment Expense 3,087,998 |
| Sch D, Part X, line 2 | On July 1, 2009, The Land Trust adopted new accounting guidance issued by the Financial Accounting Standards Board ("FASB") related to the application of accounting for uncertainty in income taxes. Under this guidance, the Land Trust assesses the likelihood of the financial statement effect of a tax position that should be recognized when it is more likely than not that the position will be sustained upon examination by a taxing authority based on the technical merits of the tax position, circumstances, and information available as of the reporting date. The Land Trust is exempt from federal and state income taxes under section 501(c)(3) of the Internal Revenue Code. The Land Trust believes that there are no current tax positions that would result in an asset or liability for taxes being recognized in the financial statements. Furthermore, no provision for federal or state income taxes has been recorded in the financial statements. |
| Sch D, 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. |
| Sch D, Part XI, line 8 | Impairment Expense (3,087,998) |
| SCHEDULE D, PART III, QUESTIONS 1 AND 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, KEPT UNENCUMBERED, 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 TAHT 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 IS RESTRICTED BY DONORS. CONTRIBUTIONS OF CONSERVATION LAND ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM THE SALE OF CONSERVATION LAND ARE RECOGNIZED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Auction | NameOfEvent1 |
| Gross Receipts Event1 | 72312 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 72312 | CharitableContributionsEvent1 |
| Other Direct Expenses Event1 | 17077 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Tournament | NameOfEvent2 |
| Gross Receipts Event2 | 7516 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 7516 | CharitableContributionsEvent2 |
| Other Direct Expenses Event2 | 5130 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 0 | TotalNumberOfOtherEvents |
| Gross Receipts Total | 79828 | GrossReceiptsTotal |
| Charitable Contributions Total | 79828 | CharitableContributionsTotal |
| Other Direct Expenses Total Events | 22207 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 22207 | DirectExpenseSummaryEvents |
| Net Income Summary | -22207 | NetIncomeSummary |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | TIM MULLER | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD MEMBER | Relationship |
| Amount Of Transaction | 10654 | AmountOfTransaction |
| Description Of Transaction | ROOM RENTAL AND FOOD PURCHASE | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty | |
| Securities Publicly Traded | SecuritiesPubliclyTraded | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct |
Qualified Contrib Other QualifiedContribOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 4 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 0 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial |
Real Estate Other RealEstateOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 10000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts | |
| Number Of8283 Received | 1 | NumberOf8283Received |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 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 officials and key employees. |
| Form 990, Part VI, Section B, Line 11 | The Organization's 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. |
| Form 990, Part VI, Section C, Line 19 | The organization will provide the documents upon request. |