2024-11-15T08:01:24-08:00 2023-12-31 841403087 THERESA M ZELENKA CPA PC 118 W 6TH ST STE 10 GLENWOOD SPRINGS CO 81601 990 2023-01-01 840574754 ASPEN VALLEY LAND TRUST ASPE 9709638440 320 MAIN STREET SUITE 204 CARBONDALE CO 81623 SUZANNE STEPHENS EXECUTIVE DIRECTOR 9709638440 2024-11-15 true true THERESA M ZELENKA P00100884 9709471710 2024-11-06 2023 2024-10-15 13:58:12Z RICHARD SHAW 320 MAIN ST STE 204 CARBONDALE CO 81623 6306945 false X www.avlt.org X 1967 CO PROTECTING THE OPEN LAND AND SPECIAL PLACES OF THE ROARING FORK AND MIDDLE COLORADO RIVER VALLEYS FOR WILDLIFE, AGRICULTURE, AND COMMUNITY FOREVER. 13 13 10 54 2500 0 1627805 3625839 165335 496453 2006781 -357205 56188 99703 3856109 3864790 12900 0 819578 940687 25690 243476 527351 555395 1346929 1534672 2509180 2330118 12385870 15284197 1147910 1312162 11237960 13972035 PROTECTING THE OPEN LAND AND SPECIAL PLACES OF THE ROARING FORK AND MIDDLE COLORADO RIVER VALLEYS FOR WILDLIFE, AGRICULTURE, AND COMMUNITY FOREVER. false false 185548 0 393953 LAND AND WATER CONSERVATION. ASPEN VALLEY LAND TRUST HAS CONSERVED 47,000 ACRES SINCE 1967 INCLUDING KEY WILDLIFE HABITAT, FAMILY FARMS AND RANCHES, SCENIC OPEN LANDS, AND OVER 104 MILES OF LAND ALONG RIVERS AND STREAMS IN THE ROARING FORK AND MIDDLE COLORADO RIVER VALLEYS. AVLT ALSO OWNS OR PROTECTS 10 PUBLIC PARKS, 33 MILES OF PUBLIC TRAILS, AND THREE PROPERTIES USED FOR OUTDOOR EDUCATION THAT CONNECT COMMUNITY TO CONSERVED LANDS ACROSS WESTERN COLORADO. IN 2023, AVLT PROTECTED AN ADDITIONAL EIGHT PROPERTIES AND 1,115 ACRES THROUGH THE ACQUISITION OF SIX NEW CONSERVATION EASEMENTS AND TWO FEE SIMPLE LAND ACQUISITIONS. IN ADDITION, AVLT HAS BEEN WORKING TO IMPLEMENT THE GOALS OF OUR 2022 STRATEGIC CONSERVATION PLAN: TO DOUBLE THE AMOUNT OF CONSERVED LAND AND COMMUNITY IMPACT IN OUR REGION BY 2032. AVLT MAINTAINED ITS ACCREDITATION BY THE NATIONAL LAND TRUST ACCREDITATION COMMISSION AND CERTIFICATION BY THE STATE OF COLORADO TO HOLD CONSERVATION EASEMENTS FOR WHICH TAX CREDITS ARE CLAIMED. 582325 12900 102500 LAND STEWARDSHIP. AS PART OF OUR COMMITMENT TO FOREVER PROTECTING LAND, AVLT MONITORED AND UPHELD EACH OF ITS 269 CONSERVATION EASEMENTS AND 13 FEE OWNED PROPERTIES IN 2023, ENSURING THAT AGREEMENTS WERE HONORED AND THE LAND CARED FOR. IN ADDITION, WE WORKED WITH LANDOWNERS AND PARTNERS TO RESTORE AND IMPROVE IMPORTANT HABITAT ON CONSERVED LANDS AND TO MAINTAIN AND IMPROVE ACCESSIBILITY ON PUBLIC PARKS AND OPEN SPACES. WE PARTICIPATED IN ACTIVE LAND RESTORATION AND STEWARDSHIP PROJECTS AT COFFMAN RANCH, THE SILT RIVER PRESERVE, MARBLE CHILDRENS PARK, THE CHAPIN WRIGHT MARBLE BASECAMP, AND SUPPORTED THE CRYSTAL RIVER RESTORATION PROJECT AT RIVERFRONT PARK IN CARBONDALE. 250972 0 0 COMMUNITY ENGAGEMENT. IN 2023, AVLT WORKED WITH LOCAL SCHOOLS AND NONPROFITS TO INCREASE EQUITABLE ACCESS TO LAND AND ENSURE THAT ALL COMMUNITY MEMBERS ARE WELCOMED AND ABLE TO CONNECT WITH CONSERVED LAND. THIS WAS DONE PRIMARILY THROUGH HOSTING SCHOOLS AND NONPROFITS TO AVLTS COFFMAN RANCH AND MARBLE BASECAMP FOR OUTDOOR LEARNING PROGRAMS. WE HOSTED 17 SCHOOLS AND 23 NONPROFIT PARTNERS SERVING STUDENTS FROM PRESCHOOL TO GRADUATE SCHOOL. IN ADDITION, WE SUPPORTED DEVELOPMENT OF TRAILS, OUTDOOR EDUCATION INFRASTRUCTURE, AND PARTNER-LED PROGRAMS AT THE SILT RIVER PRESERVE, A COMMUNITY CONSERVANCY IN SILT, COLORADO THAT AVLT HELPS THE TOWN OF SILT MANAGE. 1018845 true true false true false false true false false true true false true false true false true false false false false false false true true false false true false false false false false false false false false false true true false false true false false false false false true 39 0 true 10 true true true false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CO X X ASPEN VALLEY LAND TRUST 9709638440 320 MAIN STREET STE 204 CARBONDALE CO 81623 SUZANNE STEPHENS EXECUTIVE DIRECTOR 40.00 X X 124946 0 1500 MELISSA SUMERA EMPLOYEE 40.00 X 100408 0 1500 CHARLIE BANTIS TREASURER 2.00 X X 0 0 0 CYNTHIA JACOBSON SECRETARY 2.00 X X 0 0 0 NICOLE LEONARD DIRECTOR 1.00 X 0 0 0 ELLEN DUBE PRESIDENT 2.00 X X 0 0 0 STEPHEN BERSHENYI DIRECTOR 1.00 X 0 0 0 KALLI SINCLAIR DIRECTOR 1.00 X 0 0 0 CURTIS KAUFMAN DIRECTOR 1.00 X 0 0 0 SCOTT MILLER DIRECTOR 1.00 X 0 0 0 RICHARD SHAW VICE PRESIDENT 2.00 X X 0 0 0 DAVID CORBIN DIRECTOR 1.00 X 0 0 0 TED BEHAR DIRECTOR 1.00 X 0 0 0 BETINA INFANTE DIRECTOR 1.00 X 0 0 0 RICH CARR DIRECTOR 1.00 X 0 0 0 225354 0 3000 2 false false false 0 1793550 1832289 303747 3625839 MONITORING FEES 541900 100000 0 0 CONSULTATIONS/SEMINARS 541900 36494 0 0 PROJECT FEES 541900 73000 2500 0 TRANSFER FEE 541900 286959 0 0 496453 124866 0 124866 1820123 0 1802194 500000 17929 -500000 -482071 0 0 -482071 233299 0 139961 93338 0 93338 MISC REFUNDS 900099 6365 6365 0 0 6365 3864790 500318 2500 -263867 12900 12900 124946 79591 21740 23615 649262 413579 112972 122711 21568 13739 3753 4076 87023 55434 15142 16447 57888 36874 10073 10941 28040 21130 6910 0 27035 0 27035 0 25690 25690 41958 0 41958 0 284851 284851 0 0 23522 7875 0 15647 15953 7265 4689 3999 27417 17024 5342 5051 10450 6657 1818 1975 8749 5525 1585 1639 21407 10605 7655 3147 30934 25519 2596 2819 30259 19275 5265 5719 BANK CHARGES 3818 0 3818 0 LANDOWNER RELATIONS 1002 1002 0 0 1534672 1018845 272351 243476 384934 626534 266786 174495 9949 15104 6492894 129298 4340994 6363596 6732895 7679716 646912 418102 3400 6650 12385870 15284197 5024 24475 1142886 1287687 1147910 1312162 X 10118068 11228229 1119892 2743806 11237960 13972035 12385870 15284197 2330118 403957 X X false true X true false X 0 1126330 923266 4349615 1122428 2923314 10444953 0 0 1126330 923266 4349615 1122428 2923314 10444953 520970 9923983 86780 77744 72969 76878 124866 439237 0 0 10884190 0.91180 0.85940 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1534672 1534672 226734 56684 0 0 false 198075 215529 209693 226734 850031 1275047 0 0 0 0 0 49519 53882 52423 56684 212508 318762 0 0 0 0 0 X X X X 269 45889.20 1 0 16 1 true 1983.00 168944 true 7341197 4531863 291033 12900 1147585 11003608 7164250 643700 -244851 221902 7341197 3353857 4116899 284428 590934 7164250 3177198 971257 235131 1029729 3353857 2904126 40831 279791 47550 3177198 0.20600 0.03800 0.75600 false false 0 4919052 4919052 1333036 94259 1238777 193744 31737 162007 47062 3302 43760 6363596 RESTRICTED PROPERTY-LAND 418102 C 418102 FISCAL AGENT 1287687 1287687 X 4240229 403957 13440 417397 3822832 41958 41958 3864790 1506155 26751 26751 1479404 41958 41958 1521362 Pt II, Line 3 16 CONSERVATION EASEMENT MODIFICATIONS INCLUDING THE FOLLOWING--MARCH 20, 2023: LOST MARBLES RANCH II, CORRECTION DEED TO DEED OF CONSERVATION EASEMENT TO CORRECT DIMINUTION VALUE PERCENTAGE IN PROCEEDS PARAGRAPH BASED ON CORRECTED APPRAISAL; JULY 2023: 14 SIMPLE SAFE HARBOR AMENDMENTS TO DEEDS OF CONSERVATION EASEMENT TO ADOPT AND SUBSTITUTE IRS SAFE HARBOR CLAUSES FOR EXISTING LANGUAGE IN DEEDS; NOVEMBER 16, 2023: LOST MARBLES RANCH, AMENDMENT AND RESTATEMENT OF ORIGINAL DEED OF CONSERVATION EASEMENT TO INCREASE CONSERVATION VALUE THROUGH LANDOWNER RELEASE OF RESERVED BUILDING RIGHTS, WITH ADDITION OF NEW PROCEEDS DIMINUTION VALUE PERCENTAGE; NO CONSERVATION EASEMENTS RELEASED, EXTINGUISHED, OR TERMINATED. Pt II, Line 5 THE LAND TRUST FIRST CONTACTS THE LANDOWNER TO CONFIRM AND CORRECT THE PROBLEM. IF UNSUCCESSFUL, THE TRUST WORKS WITH THE LAND TRUSTS ATTORNEY, EXEC DIRECTOR AND CONSULTANTS TO FORMULATE RECOMMENDATIONS FOR CORRECTIVE ACTION WITH A DEADLINE FOR COMPLIANCE. THE LAND TRUSTS INSURANCE IS NOTIFIED AND A CLAIM OPENED IF NECESSARY. THE SITE IS INSPECTED TO ENSURE COMPLIANCE WITH THE CORRECTIVE ACTION. Pt II, Line 9 NO VALUE HAS BEEN ASSIGNED TO THE CONSERVATION EASEMENTS IN THE FINANCIAL STATEMENTS OR IN THE FOOTNOTES. Pt V, Line 4 ENDOWMENT FUNDS INCLUDE QUASI-ENDOWMENT BOARD DESIGNATED MONITORING FUNDS WHICH ARE RESTRICTED TO MONITOR AND LEGALLY ENFORCE THE CONSERVATION EASEMENT AND FEE-OWNED PROPERTIES. TEMPORARILY RESTRICTED FUNDS ARE RESTRICTED BY THE DONORS FOR VARIOUS CONSERVATION AND PRESERVATION PROJECTS. PERMANENTLY RESTRICTED NET ASSETS CONSIST OF PARKS AND MINING CLAIM PROPERTIES DONATED TO THE LAND TRUST. Pt X, Line 2 NO PROVISION FOR UNCERTAIN TAX POSITIONS WAS MADE IN THE FINANCIAL STATEMENTS. X true CYNTHIA PERRY COLEBROOK CFRE CAPITAL CAMPAIGN false 100000 22190 77810 100000 22190 77810 COMMUNITY EVENT 187266 187266 375 6800 23004 1200 33226 DONOR CULTIVATION EVENT 24658 24658 659 8090 525 8385 2 21375 21375 7392 11370 815 17863 233299 233299 375 14851 42464 2540 59474 119704 113595 true COLORADO STATE UNIVERSITY FOUNDATION PO BOX 1870 FORT COLLINS CO 80522 237098397 501(c)(3) 12900 COST CO NATURAL HERITAGE PROGRAM 1 1 Pt I Line 2 GRANT FUNDS ARE MONITORED BY DIRECT DISCUSSIONS WITH GRANTEE AND REVIEW OF FINAL REPORT. X 1 35000 BLUE BOOK VALUE X 3 265873 TRADING VALUE X 6 0 NO VALUE ASSIGNED X GIFT CERTIFICATES 12 2874 FACE VALUE 4 false true false Pt VI, Line 11b THE 990 IS REVIEWED BY SENIOR STAFF, FINANCE COMMITTEE, AND BOARD MEMBERS PRIOR TO FILING Pt VI, Line 12c BOARD MEMBERS SELF-MONITOR CONFLICTS OF INTEREST, DISCLOSE CONFLICTS AT EACH BOARD MEETINGS, AND SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT Pt VI, Line 15a COMPREHENSIVE SALARY ANALYSIS BY THE EMPLOYERS COUNCIL BASED ON REVIEW OF NATIONAL SALARY SURVEY FOR LAND TRUST PERSONNEL, DATA FROM COLORADO NONPROFIT ASSOCIATION AND EMPLOYERS COUNCIL NONPROFIT MEMBERS, COMPARABLE COLORADO LAND TRUST EXECUTIVE SALARIES, SIMILAR PROFESSIONS IN COLORADO, COST OF LIVING, BOARD DISCUSSIONS OF APPROPRIATE SALARIES, AND ANNUAL BOARD APPROVAL OF SALARIES Pt VI, Line 15b COMPREHENSIVE SALARY ANALYSIS BY THE EMPLOYERS COUNCIL BASED ON REVIEW OF NATIONAL SALARY SURVEY FOR LAND TRUST PERSONNEL, DATA FROM COLORADO NONPROFIT ASSOCIATION AND EMPLOYERS COUNCIL NONPROFIT MEMBERS, SIMILAR PROFESSIONS IN COLORADO, COST OF LIVING, EXEC DIRECTOR RECOMMENDATION, BOARD DISCUSSIONS OF APPROPRIATE SALARIES, AND ANNUAL BOARD APPROVAL OF SALARIES Pt VI, Line 18 AVAILABLE UPON REQUEST AND OTHER WEBSITES ONLINE Pt VI, Line 19 AVAILABLE UPON REQUEST Pt XII, Line 2c THE NONPROFIT HAS A FINANCE COMMITTEE WHO OVERSEES THE AUDIT REVIEW AND APPROVES THE SELECTION OF THE AUDITOR. Form 990, Part IX, Line 11g LAND & EASEMENT MGMT 185310. 185310. 0. 0. Form 990, Part IX, Line 11g TECHNICAL MONITORING SERVICES 48108. 48108. 0. 0. Form 990, Part IX, Line 11g PROPERTY ACQUISITION 25390. 25390. 0. 0. Form 990, Part IX, Line 11g PROJECT COSTS 26043. 26043. 0. 0. AVLT COFFMAN RANCH LLC 320 MAIN STREET STE 204 CARBONDALE CO 81623 LAND CONSERVATION & STEWARDSHIP CO -17394 4840191 ASPEN VALLEY LAND TRUST AVLT SPECIAL PROJECTS LLC 320 MAIN STREET STE 204 CARBONDALE CO 81623 LAND CONSERVATION & STEWARDSHIP CO 1985622 2315925 ASPEN VALLEY LAND TRUST