2024-05-13T15:56:32-04:00 2023-12-31 871719185 NEIDERHISER CONSULTING & ACCOUNTING 2798 WOODGATE RD UNIT D MONTROSE CO 81401 990 2023-01-01 841248759 SAN MIGUEL CONSERVATION FOUNDATION SANM 9707281539 PO BOX 2466 TELLURIDE CO 81435 RICHARD M SALEM PRESIDENT 9707286701 2024-05-13 true RICHARD M SALEM 999009999 true CHRISTINE NEIDERHISER CPA P01457025 9705492327 2024-05-13 2023 2023-04-26 12:10:37Z RICHARD M SALEM 205222 false X SMCF-LANDTRUST.ORG X 1993 CO DURING 2023, THE ORGANIZATION CONTINUED TO WORK WITH A NUMBER OF PRIVATE LAND OWNERS TO HELP EDUCATE THEM IN THE AREA OF LAND CONSERVATION. WE ALSO WORKED DILIGENTLY TO ASSIST THE TOWN OF TELLURIDE IN IMPLEMENTING AND MONITORING THE CONSERVATION EASEMENT ON THE "TELLURIDE VALLEY FLOOR", A 560 ACRE PARCEL CONTIGIOUS TO THE EASTERN TOWN BOUNDRY. 3 3 0 3 0 124962 148235 0 154 49724 7263 125116 205222 0 0 38800 40800 0 0 300016 178570 338816 219370 -213700 -14148 1710981 1696790 43 0 1710938 1696790 X THE SAN MIGUEL CONSERVATION FOUNDATION IS A NON-PROFIT, PUBLIC PURPOSE, CONSERVATION ORGANIZATION, RESPONSIVE TO THE SPECIAL NEEDS OF THE LAND AND PEOPLE IN SAN MIGUEL COUNTY, COLORADO. OUR PURPOSE IS TO PRESERVE LAND AS OPEN SPACE AND WILDLIFE SANCTUARY. OUR APPROACH USES MARKETPLACE INCENTIVES AND LANDOWNER PARTICIPATION TO PROMOTE VOLUNTARY STEWARDSHIP OF THE REGION'S FRAGILE ENVIRONMENT AND SPECTACULAR BEAUTY. false false 212774 THE FOUNDATION HAS ACQUIRED AND PRESERVED 1,945 PLUS ACRES OF REAL PROPERTY AND OWNS CONSERVATION EASEMENTS ON OVER 8,730 ACRES OF REAL PROPERTY LOCATED IN SAN MIGUEL COUNTY, COLORADO FOR THE BENEFIT OF THE PUBLIC. 212774 true true false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 0 false false false false false false false false X 3 3 true false false false false false false true true false false true true true true false false false false false X X THE ORGANIZATION 9707286701 PO BOX 1957 TELLURIDE CO 81435 CHRIS HAZEN EXECUTIVE DI 15.00 X X 40800 0 0 GARY HICKCOX DIRECTOR 5.00 X 0 0 0 ELIZABETH SALEM SECRETARY 1.00 X X 0 0 0 RICHARD M SALEM PRESIDENT 5.00 X X 0 0 0 40800 false false false 148235 148235 49724 49724 REIMBURSEMENT OF PROF FEES 7263 7263 7263 205222 56987 40800 36720 4080 830 830 169 152 17 4675 4515 160 3527 3174 353 2339 2105 234 CONSTRUCTION SERVICES 163240 163240 MEMBERSHIP DUES 2750 2475 275 PROF EDUCATION EXP 647 647 REAL ESTATE TAXES 393 393 219370 212774 6596 0 1231776 125532 52140 1147720 438675 15137 427065 423538 1710981 1696790 43 43 0 X 1658798 1696790 52140 1710938 1696790 1710981 1696790 -14148 X false false false X 2600 20123 775133 124962 148235 1071053 2600 20123 775133 124962 148235 1071053 1071053 4193 910 77 154 49724 55058 7263 7263 1133374 2500 0.94500 0.99250 X SUPPLEMENTAL INFORMATION SCHEDULE A, PART II, SECTION C: COMPUTATION OF PUBLIC SUPPORT PERCENTAGE SAN MIGUEL CONSERVATION FOUNDATION IS ORGANIZED TO ACQUIRE REAL PROPERTY AND CONSERVATION EASEMENTS IN SAN MIGUEL COUNTY, COLORADO FOR THE PURPOSE OF PRESERVING THE PROPERTY IN ITS NATURAL, UNDEVELOPED STATE, FOR THE BENEFIT OF THE PUBLIC. THE FOUNDATION WAS SETUP TO CALCULATE THE PUBLIC SUPPORT TEST UNDER IRC SECTION 509(A)(2). AS PERMITTED BY THE IRS, THE FOUNDATION SWITCHED ITS PUBLIC CHARITY STATUS IN 2010 TO BE AN ORGANIZATION UNDER IRC SECTION 170(B)(1)(A)(VI) AND IS CONTINUING TO USE THIS PUBLIC SUPPORT TEST METHOD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 23 8730.00 23 23 1 true 250.00 12000 true 301120 301120 137555 15137 122418 423538 SCHEDULE D, PAGE 1, PART II, LINE 5 WRITTEN POLICY IS IN EFFECT AND AVAILABLE UPON REQUEST. SCHEDULE D, PAGE 1, PART II, LINE 9 WHEN A CONSERVATION EASEMENT DONATION IS RECEIVED BY THE ORGANIZATION, IT IS RECORDED AT A ZERO VALUE DESPITE A VALUE REPORTED ON THE FORM 8283 AS DETERMINED BY AN INDEPENDENT APPRAISER. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION HAVE NO MARKET VALUE IN THE HANDS OF THE ORGANIZATION AND AS SUCH, ARE NOT CONSIDERED SUPPORT. THE PURPOSE OF THE CONSERVATION EASEMENT IS TO REMOVE CERTAIN SUB-DIVISION AND DEVELOPMENT RIGHTS FROM RAW LAND, THUS PRESERVING THE ENVIRONMENT AND NATURAL HABITATS. THIS PRESERVATION COMES AT A PRICE TO THE DONOR AND AS SUCH, THE DONOR IS ALLOWED A CHARITABLE DEDUCTION FOR THIS DIFFERENCE IN VALUE. HOWEVER, THE VALUE OF THE EASEMENT TO THE ORGANIZATION IS ZERO SINCE IT CANNOT SELL THE EASEMENT FOR VALUE. IN REALITY, THE EASEMENT IS A LIABILITY TO THE ORGANIZATION SINCE IT MUST EXPEND RESOURCES TO MONITOR AND/OR ENFORCE THE TERMS OF THE CONSERVATION EASEMENTS. FORM 990 - ORGANIZATION'S MISSION THE SAN MIGUEL CONSERVATION FOUNDATION IS A NON-PROFIT, PUBLIC PURPOSE, CONSERVATION ORGANIZATION, RESPONSIVE TO THE SPECIAL NEEDS OF THE LAND AND PEOPLE IN SAN MIGUEL COUNTY, COLORADO. OUR PURPOSE IS TO PRESERVE LAND AS OPEN SPACE AND WILDLIFE SANCTUARY. OUR APPROACH USES MARKETPLACE INCENTIVES AND LANDOWNER PARTICIPATION TO PROMOTE VOLUNTARY STEWARDSHIP OF THE REGION'S FRAGILE ENVIRONMENT AND SPECTACULAR BEAUTY. FORM 990 FORM 990, PART IX, LINES 24 A-E OTHER EXPENSES: CONSTRUCTION SERVICES 163,240 MEMBERSHIP DUES 2,750 REAL ESTATE TAXES 393 TOTAL 166,383 FORM 990, PAGE 6, PART VI, LINE 2 RICHARD M. SALEM ELIZABETH SALEM PRESIDENT SECRETARY SPOUSE FORM 990, PAGE 6, PART VI, LINE 11B EACH BOARD MEMBER IS PROVIDED AN ELECTRONIC COPY OF THE ORGANIZATIONS FORM 990 FOR REVIEW AND COMMENT PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS AND STAFF ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY REAL OR APPARENT CONFLICT OF INTEREST ON A PROJECT AND TO ABSENT THEMSELVES FROM ALL DISCUSSION, AS WELL AS ABSTAIN FROM VOTING ON THAT PROJECT. IF THE BOARD DETERMINES THAT THE MAGNITUDE OF THE CONFLICT WARRANTS IT, THE BOARD CAN REQUEST THAT THE DIRECTOR TAKE A LEAVE OF ABSENCE FROM THE BOARD. FORM 990, PAGE 6, PART VI, LINE 18 THE ORGANIZATION'S FORM 990 AND 1023 ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION IN THE SAME MANNER AS THE ORGANIZATION'S FORM 990.