2024-09-25T12:00:09-04:00 2023-12-31 841130648 FEIS & COMPANY PC CPAS 193 S 27TH AVE SUITE 100 BRIGHTON CO 80601 990 2023-01-01 846256809 MOUNTAIN AREA LAND TRUST MOUN 3036790950 908 NOB HILL ROAD SUITE 200 EVERGREEN CO 80439 PATRICK MEYER PRESIDENT 3036790950 2024-09-12 true true ROBERT R FEIS CPA P00218191 3036591200 2024-09-17 2023 2024-08-08 14:25:15Z PATRICK MEYER 908 NOB HILL RD STE 200 EVERGREEN CO 80439 2662535 false X WWW.SAVETHELAND.ORG X 1992 CO MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE NATURAL AREAS, WILDLIFE HABITAT, STREAMS AND RIVERS, WORKING RANCHES AND HISTORIC LANDS, FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. 17 17 9 0 678039 2520200 149763 81667 -59511 34522 17582 26146 785873 2662535 0 0 511056 487660 0 83745 320215 238687 831271 726347 -45398 1936188 3490350 5400647 44642 18751 3445708 5381896 X MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE NATURAL AREAS, WILDLIFE HABITAT, STREAMS AND RIVERS, WORKING RANCHES AND HISTORIC LANDS, FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. false false 314144 LAND AND WATER CONSERVATION - EXPENDITURES INCURRED IN SECURING DONATED LAND CONSERVATION EASEMENTS, PUBLIC PROJECTS, AND LAND ACQUISITIONS. 119438 LAND STEWARDSHIP - EXPENDITURES INCURRED FOR ANNUAL MONITORING OF DONATED CONSERVATION EASEMENTS. 153413 OUTREACH/EDUCATION - EDUCATING THE PUBLIC ON LAND AND WATER CONSERVATION ISSUES THROUGH PRESENTATIONS, ARTICLES, WORKSHOPS, ELECTRONIC COMMUNICATIONS, SOCIAL MEDIA, COMMUNITY MEETINGS AND EVENTS. MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE NATURAL AREAS, WILDLIFE HABITAT, STREAMS AND RIVERS, WORKING RANCHES AND HISTORIC LANDS, FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. 586995 true true false false false false true false false true true true false true true false true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 12 0 9 true false false false false false true true false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false CO X MOUNTAIN AREA LAND TRUST 3036790950 908 NOB HILL ROAD SUITE 200 EVERGREEN CO 80439 LYNN A CALIGIURI EXECUTIVE DI 40.00 X 92178 0 0 BRUCE ANDERSON DIRECTOR X 0 0 0 JIM CHIDDIX DIRECTOR X 0 0 0 NIKKI CROCE SECRETARY X X 0 0 0 JEFF DANTER DIRECTOR X 0 0 0 SUE DORSEY PRESIDENT-EL X X 0 0 0 KEVIN DROST DIRECTOR X 0 0 0 SUSAN EAGLE DIRECTOR X 0 0 0 PANDORA ERLANDSON PAST PRESIDE X X 0 0 0 TOM GIBSON DIRECTOR X 0 0 0 KEVIN LARSON AT-LARGE X 0 0 0 MAUREEN MCDEVITT DIRECTOR X 0 0 0 ANNE MCLEAN DIRECTOR X 0 0 0 PATRICK MEYER PRESIDENT X X 0 0 0 ELLY MILLER DIRECTOR X 0 0 0 ROD MORGAN DIRECTOR X 0 0 0 BOB OSTERTAG TREASURER X X 0 0 0 NADJA PISULA-LITOFF DIRECTOR X 0 0 0 92178 false false false 2520200 1789136 2520200 LAND STEWARDSHIP 900099 41667 41667 LAND AND WATER CONSERVATION 900099 40000 40000 81667 34522 34522 OTHER REVENUE 26146 26146 26146 2662535 142335 92178 74553 5752 11873 39830 32215 2485 5130 301349 243740 18814 38795 20168 19899 -180 449 34135 27609 2131 4395 17237 9648 7125 464 1051 881 170 15574 8917 4065 2592 5943 4807 371 765 2342 2108 234 8675 8066 463 146 1527 1258 88 181 60724 49830 4590 6304 18481 14947 1154 2380 IN-KIND EXPENSES 39136 31654 2443 5039 REPAIRS & MAINTENANCE 29773 25317 1455 3001 EQUIPMENT EXPENSE 14569 10075 3820 674 DUES & SUBSCRIPTIONS 9058 8899 52 107 14597 12572 745 1280 726347 586995 55607 83745 691889 810075 37417 31850 2837 19904 4208976 251590 2263259 3957386 284903 302630 210045 278802 3490350 5400647 21228 14079 23414 4672 44642 18751 X 3204981 4922263 240727 459633 3445708 5381896 3490350 5400647 1936188 X false true X true false X 1652237 1265407 1396549 617168 617354 5548715 50300 95155 152002 107834 142335 547626 1702537 1360562 1548551 725002 759689 6096341 176701 164935 122068 156474 120389 740567 10264 59639 45843 8940 124686 176701 175199 181707 202317 129329 865253 5231088 7703 6519 7545 5707 11288 38762 7703 6519 7545 5707 11288 38762 2001 6295 8296 1712241 1373376 1556096 730709 770977 6143399 0.85150 0.84700 0.01000 0.01000 X PART III, LINE 12 8,296 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 96 26582.00 1 true 780.00 119438 331953 30815 -13088 349680 405092 -59630 -13509 331953 387285 30301 -12494 405092 337773 37415 -12097 387285 281869 44476 -11428 337773 0.54000 0.46000 true false 956690 956690 3124986 134374 2990612 127300 117216 10084 3957386 COMMUNITY FIRST FOUNDATION 302630 F 302630 RESTRICTED CASH 153555 BOARD DESIGNATED CASH 125247 278802 PROPERTY TAXES PAYABLE 4672 4672 2662535 2662535 2662535 726347 726347 726347 SCHEDULE D, PAGE 1, PART II, LINE 5 MOUNTAIN AREA LAND TRUST HAS POLICIES AND PROTOCOLS IN PLACE REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS AND ENFORCEMENT OF THE CONSERVATION EASEMENTS IT HOLDS. SCHEDULE D, PAGE 1, PART II, LINE 9 COSTS RELATED TO CONSERVATION EASEMENTS ARE EXPENSED AS EITHER LAND CONSERVATION OR LAND STEWARDSHIP EXPENDITURES. CONSERVATION EASEMENTS REPRESENT THE DONATION OF DEVELOPMENT RIGHTS OF A PROPERTY TO THE TRUST. THE TRUST HAS RESPONSIBILITY IN PERPETUITY TO MONITOR THESE EASEMENTS AND MALT HAS AN ENDOWMENT FUND IN PLACE TO HELP SUPPORT THIS OVER TIME. NO VALUE HAS BEEN REFLECTED IN THE 990 OR FINANCIAL STATEMENTS AS NO MARKET EXISTS FOR THESE CONSERVATION EASEMENTS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE PURPOSE OF THE ENDOWMENT FUND IS TO PROVIDE A FINANCIAL RESOURCE TO SUPPORT THE STEWARDSHIP OF THE ORGANIZATION IN PERPETUITY. X 1 1789136 3 false true false FORM 990, PAGE 2, PART III, LINE 4D MOUNTAIN AREA LAND TRUST'S MISSION IS TO SAVE NATURAL AREAS, WILDLIFE HABITAT, STREAMS AND RIVERS, WORKING RANCHES AND HISTORIC LANDS, FOR THE BENEFIT OF THE COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE DIRECTOR AND THE EXECUTIVE DIRECTOR. IT IS THEN REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. IT IS THEN SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR ANY COMMENTS, QUESTIONS, AND OR CHANGES AT LEAST TWO WEEKS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS COMMITS TO ANNUALLY MONITORING AND REVIEWING ITS CONFLICT OF INTEREST POLICY AND HOW IT IS BEING CARRIED OUT, AND TO MAKE TIMELY REVISIONS AS NECESSARY. AT A MINIMUM, THE EXECUTIVE DIRECTOR WILL REVIEW ADMINISTRATIVE PROCEDURES ANNUALLY TO ENSURE ORGANIZATIONAL COMPLIANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A FOR THE EXECUTIVE DIRECTOR POSITION, A BOARD MEMBER OF THE EXECUTIVE COMMITTEE ANALYZED COMPARABLE COMPENSATION DATA (SALARY & BENEFITS) FOR NONPROFIT ORGANIZATIONS AS REPORTED IN THE COLORADO NONPROFIT ASSOCIATION SALARY SURVEY WITH FOCUS ON THE FRONT RANGE GEOGRAPHIC AREA OF COLORADO, SPECIFICALLY THE DENVER METRO AREA. THIS ANALYSIS WAS USED TO 1) CONFIRM THAT CURRENT SALARY LEVELS WERE COMMENSURATE, MORE OR LESS, WITH THE MIDPOINT OF MARKET RATES FOR SIMILAR POSITIONS, OR 2) IDENTIFY WHERE ADJUSTMENTS MIGHT BE NECESSARY TO COMPENSATE CERTAIN KEY POSITIONS TO BE MORE IN-LINE WITH THE MIDPOINT OF COMPARABLE POSITIONS WITHIN THE JOB MARKET AREA WHERE THE LAND TRUST OPERATES AND RECRUITS STAFF. THIS EVALUATION WAS DISCUSSED AND PRESENTED TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B FOR THE OTHER STAFF POSITIONS, A BOARD MEMBER OF THE EXECUTIVE COMMITTEE ANALYZED COMPARABLE COMPENSATION DATA (SALARY & BENEFITS) FOR NONPROFIT ORGANIZATIONS AS REPORTED IN THE COLORADO NONPROFIT ASSOCIATION SALARY SURVEY WITH FOCUS ON THE FRONT RANGE GEOGRAPHIC AREA OF COLORADO, SPECIFICALLY THE DENVER METRO AREA. THIS ANALYSIS WAS USED TO 1) CONFIRM THAT CURRENT SALARY LEVELS WERE COMMENSURATE, MORE OR LESS, WITH THE MIDPOINT OF MARKET RATES FOR SIMILAR POSITIONS, OR 2) IDENTIFY WHERE ADJUSTMENTS MIGHT BE NECESSARY TO COMPENSATE CERTAIN KEY POSITIONS TO BE MORE IN-LINE WITH THE MIDPOINT OF COMPARABLE POSITIONS WITHIN THE JOB MARKET AREA WHERE THE LAND TRUST OPERATES AND RECRUITS STAFF. THIS EVALUATION WAS DISCUSSED AND PRESENTED TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.