2024-05-09T10:05:35-04:00 2023-06-30 460542344 RG & ASSOCIATES 11920 BURT ST SUITE 160 OMAHA NE 681541573 990 2022-07-01 461481647 COLORADO RIVER LAND TRUST INC COLO 5127305160 PO BOX 1157 DRIPPING SPRINGS TX 78620 JEFF CROSBY EXECUTIVE DIRECTOR 5127305160 2023-11-01 true JEFF CROSBY XXX-XX-XXXX false MICHAEL T CHAPMAN CPA P01030815 4026144315 2024-05-07 2022 2023-04-26 12:10:37Z JEFF CROSBY PO BOX 1157 DRIPPING SPRINGS TX 78620 6155461 false X WWW.COLORADORIVERLANDTRUST.ORG X PRESERVING LAND AND WATER QUALITY IN THE COLORADO RIVER BASIN FOR FUTURE GENERATIONS 11 11 3 15 0 579000 6030153 0 0 40560 96247 619560 6126400 0 0 395768 429765 29411 0 26179 243690 183240 668869 613005 -49309 5513395 1875355 2018779 32094 45876 1843261 1972903 CLRT WORKS IN PARTNERSHIP WITH LANDOWNERS TO CONSERVE AND PROTECT LAND AND WATER RESOURCES. false false 432967 CRLT CONSERVES AND PROTECTS LAND AND WATER RESOURCES BY USING EDUCATION AND OUTREACH TO PRIVATE LANDOWNERS, ADVISORS, RESOURCE MANAGERS, AND OTHER CONSERVATION ENTITIES AS WELL AS THE PERPETUAL PROTECTION OF LAND THROUGH THE USE OF CONSERVATION EASEMENTS, AGREEMENTS, AND FEE SIMPLE PURCHASE OF LAND, WHEN APPROPRIATE. 432967 true true false false false false true false false true true false false false true true false false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 2 0 false 3 true false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false X JEFF CROSBY 5127305160 PO BOX 1157 DRIPPING SPRINGS TX 78620 TIMOTHY TIMMERMAN PRESIDENT 2.00 0.00 X X 0 0 0 RAY WILKERSON VICE PRESIDE 2.00 0.00 X X 0 0 0 TOM MARTINE SECRETARY/TR 2.00 0.00 X X 0 0 0 BILLY BROWN BOARD MEMBER 2.00 0.00 X 0 0 0 ADEN LASSETER BOARD MEMBER 2.00 0.00 X 0 0 0 MEREDITH CULLEN BOARD MEMBER 2.00 0.00 X 0 0 0 JACK JOHNSON BOARD MEMBER 2.00 0.00 X 0 0 0 CARLOTTA MCLEAN BOARD MEMBER 2.00 0.00 X 0 0 0 MARTHA LEIGH M WHITTEN BOARD MEMBER 2.00 0.00 X 0 0 0 JEFF CROSBY EXECUTIVE DI 40.00 0.00 X 141972 0 20443 141972 20443 1 false true false 497500 4200 5528453 5505000 6030153 125308 29061 96247 6126400 141972 113938 20389 7645 287793 230965 41330 15498 25912 5822 20090 2595 2595 7811 7811 25000 25000 8308 8308 5845 5845 901 901 12866 12866 12447 12447 PROGRAM OUTREACH 52788 52788 CONSERVATION PROJECTS 21146 21146 DUES & MEMBERSHIP 4500 4500 EDUCATION AND OUTREACH 3036 3036 85 85 613005 432967 153859 26179 36613 22358 608209 658234 774296 49245 737916 725051 492617 588865 24271 1875355 2018779 4443 5936 27651 15669 24271 32094 45876 X 1813261 1942903 30000 30000 1843261 1972903 1875355 2018779 X 5513395 96247 25000 -5505000 X true X false true false X 263948 691721 559000 579000 525153 2618822 305738 305738 569686 691721 559000 579000 525153 2924560 2924560 582 859 1441 2926001 299411 0.99950 0.99950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 16 7077.00 true 20.00 5000 155516 7500 3808 159208 138000 25500 7984 155516 128000 10000 138000 83000 45000 128000 68000 15000 83000 1.00000 false false 709971 709971 64325 49245 15080 725051 ROU LIABILITY 24271 24271 X 742647 96247 25000 121247 621400 5505000 5505000 6126400 613005 613005 613005 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A WRITTEN POLICY REGARDING THE MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVATION EASEMENT(S). SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS HAVE NOT BEEN RECORDED IN THE FINANCIAL STATEMENTS. CLRT DOES NOT BELIEVE THAT THERE IS ANY VALUE ASSOCIATED WITH THE CONSERVATION EASEMENTS AS THERE ARE NO AFFIRMATIVE RIGHTS GRANTED TO CLRT AS THE EASEMENT HOLDER. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION BELIEVES IT HAS SUPPORT FOR ALL TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX YEARS ENDED JUNE 30, 2023, 2022, 2021 AND 2020 REMAIN OPEN FOR POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEIR INITIAL FILING. SCHEDULE D, PAGE 4, PART XI, LINE 4B CONSERVATION EASEMENT 5,505,000 PIGEON SHOOT 75997 75997 23893 GOLF OUTING 49311 49311 5168 125308 125308 29061 29061 96247 false false false false false false false false false JEFF CROSBY EXECUTIVE DIRECTOR 141972 20443 162415 X 1 5505000 APPRAISAL false true false SCHEDULE M, PAGE 2, PART II THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHEREBY CONSERVATION EASEMENTS ARE NOT RECORDED AT FAIR VALUE. RATHER, EASEMENTS ARE CARRIED AT ZERO BOOK VALUE SINCE A TYPICAL CONSERVATION EASEMENT PROVIDES THE ORGANIZATION WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. FOR PURPOSES OF PREPARING THE ORGANIZATION'S 990, MANAGEMENT HAS INCLUDED THE FAIR VALUE OF CONSERVATION EASEMENTS RECEIVED BASED ON THE APPRAISAL OBTAINED BY THE DONOR AT THE TIME OF THE DONATION. THE DIFFERENCE IS REFLECTED AS A RECONCILING ITEM ON PART XI OF THE 990 AND PART XI OF 990 SCHEDULE D. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS PRIOR TO FILING. THE BOARD APPROVES THE FORM BEFORE SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND OTHER INSIDERS ARE REQUIRED TO DISCLOSE ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICTS OF INTERESTS AS THEY ARISE. IF IT IS DISCOVERED THAT A CONFLICT EXISTS, BOARD MEMBERS MUST ABSTAIN FROM VOTING ON THOSE MATTERS AND MAY BE ASKED TO RESIGN FROM THE BOARD OF DIRECTORS UNTIL SUCH TIME AS THE MATTER GIVING RISE TO THE CONFLICT OF INTEREST HAS BEEN RESOLVED. FORM 990, PAGE 6, PART VI, LINE 15A THE STAFF OF COLORADO RIVER LAND TRUST ARE PAID THROUGH A PEO SERVICE. WAGES AND SALARIES ARE DETERMINED BASED ON COMPARABILITY DATA AND BOARD APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS AND PUBLIC DISCLOSURE FORMS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CONSERVATION EASEMENT -5,505,000 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHEREBY CONSERVATION EASEMENTS ARE NOT RECORDED AT FAIR VALUE. RATHER, EASEMENTS ARE CARRIED AT ZERO BOOK VALUE SINCE A TYPICAL CONSERVATION EASEMENT PROVIDES THE ORGANIZATION WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. FOR PURPOSES OF PREPARING THE ORGANIZATION'S 990, MANAGEMENT HAS INCLUDED THE FAIR VALUE OF CONSERVATION EASEMENTS RECEIVED BASED ON THE APPRAISAL OBTAINED BY THE DONOR AT THE TIME OF THE DONATION. THE DIFFERENCE IS REFLECTED AS A RECONCILING ITEM ON PART XI OF THE 990 AND PART XI OF 990 SCHEDULE D.