2023-11-01T13:05:16-07:00 2022-12-31 840684388 Wall Smith Bateman Inc 3001 Adcock Cir Alamosa CO 81101 990 2022-01-01 841495770 RIO GRANDE HEADWATERS LAND TRUST RIOG 7196570880 PO BOX 444 DEL NORTE CO 81132 LYLE HOOD Treasurer 2023-11-01 true LYLE HOOD 999009999 true Ronald Simmons CPA P01252736 7195893619 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z PO BOX 444 DEL NORTE CO 81132 1975882 false X N/A X 1999 CO TO CONSERVE OUR LAND, WATER, AND WAY OF LIFE IN COLORADO'S SAN LUIS VALLEY. 7 7 5 13 0 1582311 1628030 93730 130696 79342 49107 14324 48976 1769707 1856809 0 0 235349 279013 0 16742 1286589 1575988 1521938 1855001 247769 1808 1933137 1721557 43604 109476 1889533 1612081 TO CONSERVE OUR LAND, WATER, AND WAY OF LIFE IN COLORADO'S SAN LUIS VALLEY. false false 1601627 55696 LAND AND WATER PROTECTION: WORKED TO PROTECT PRIVATE LAND THROUGHOUT COLORADO'S RIO GRANDE BASIN, THE SAN LUIS VALLEY, WITH A SPECIAL FOCUS ON THE CORRIDORS OF THE RIO GRANDE RIVER AND ITS TRIBUTARIES, AS WELL AS WETLAND ACRES AND HABITAT PROTECTION. CONTINUED TO INCLUDE UNDERSERVED REGIONS IN THE SAN LUIS VALLEY AND EXPANDED OUR RESTORATION PROGRAM. CONSERVED FOUR PROPERTIES WITH CONSERVATION EASEMENTS IN 2022 TOTALING 2,704 ACRES AND WORKED ON DUE DILIGENCE, GRANT WRITING AND OTHER PROCESSES FOR SEVERAL OTHER UPCOMING CONSERVATION EASEMENTS. 30409 75000 STEWARDSHIP: MONITORED EACH OF RIGHT'S 56 CONSERVATION EASEMENTS COVERING 30,000 + ACRES OF OPEN SPACE FOR AGRICULTURE, WILDLIFE HABITAT, AND RECREATION. PROVIDED CONSERVATION EASEMENT SERVICES, RESTORATION CONSULTS, AND CONDUCTED ENFORCEMENT ACTIONS AS NECESSARY. 9742 COMMUNITY CONSERVATION: WORKED WITHNON-PROFIT AND COMMUNITY PARTNERS TO ENGAGE YOUTH IN 35 HOURS OF CONSERVATION EDUCATION PROGRAMS ON RiGHT'S CONSERVED PROPERTIES. LED ONE NATURE TOUR ON A RiGHT CONSERVED PROPERTY. 1641778 true true false false false false true false false true false false false false false true 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 true 11 0 true 5 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true false true false true true true true true true true true false X THE CORPORATION 7195670800 PO BOX 444 DEL NORTE CO 81132 ANDREW BROWN Executive Dir. 40.00 0.00 X 48155 0 0 ALLEN LAW Executive Dir. 40.00 0.00 X 28974 0 0 DOUG OUREN Director 1.00 0.00 X 0 0 0 DOUG CLARK Vice President 1.00 0.00 X X 0 0 0 LINDA SCHOONHOVEN Secretary 1.00 0.00 X X 0 0 0 LYLE HOOD Treasurer 1.00 0.00 X X 0 0 0 KYLER BROWN Director 1.00 0.00 X 0 0 0 GUY KEENE President 15.00 0.00 X X 0 0 0 STEVE RUSSELL Director 1.00 0.00 X 0 0 0 77129 0 false false false 0 1015751 612279 1628030 FEES FOR SERVICES 900099 55696 55696 STEWARDSHIP/LEGAL DEFENSE 900099 75000 75000 130696 20846 20846 0 0 0 147334 119073 28261 28261 28261 14884 14884 0 0 MISCELLANEOUS 34092 34092 34092 1856809 158957 54938 0 0 0 0 77129 39336 35479 2314 0 161896 82566 74145 5185 0 0 39988 20394 18991 603 0 0 0 0 0 0 48392 38150 8142 2100 0 33748 1040 32290 418 0 0 10331 10331 17223 4373 12477 373 0 6492 5869 623 0 0 0 6757 2754 4003 CONSERVATION EASEMENT PURCHASE 1057031 1057031 PASS-THROUGH EXPENSE 362849 362849 SUPPLIES 27416 27416 FUND RAISING EXPENSE 5749 5749 0 1855001 1641778 196481 16742 115687 112666 390554 386554 58836 75490 0 0 0 0 0 0 0 1368008 1146791 0 0 0 52 56 1933137 1721557 43604 109476 43604 109476 X 1569379 1264797 320154 347284 1889533 1612081 1933137 1721557 1808 -279260 X false true X true false X 1744174 2310485 1635813 1582311 1628030 8900813 0 0 1744174 2310485 1635813 1582311 1628030 8900813 0 8900813 46993 44925 33699 16268 21843 163728 0 0 9064541 0.98190 0.97750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 56 31 1 true 56 false 1368008 15000 -232236 1150772 1168368 35047 164593 1368008 994948 45000 128420 1168368 750451 90567 153930 994948 740601 47127 -37277 750451 false false false X 1592692 -279260 15143 -264117 1856809 1856809 1870144 15143 15143 1855001 1855001 Part II, Line 5: Summarized Policy EMPLOYEES OF THE TRUST MONITOR CONSERVATION EASEMENTS ON AN ANNUAL BASIS. Part II, Line 9: Organization Reporting of conservation easements. A CONSERVATION EASEMENT IS A LEGAL AGREEMENT BETWEEN A PROPERTY OWNER AND A QUALIFIED CONSERVATION TRUST. CONSERVATION EASEMENTS REPRESENT A PERPETUAL RESTRICTION ON THE USE OF THE LAND WITHOUT TRANSFER OF OWNERSHIP OF THE UNDERLYING PROPERTY. THE TRUST ACQUIRES CONSERVATION EASEMENTS THROUGH DONATIONS FROM PROPERTY OWNERS AND BARGAIN SALE PURCHASES. THE ACQUISITION COSTS AND OTHER COSTS ASSOCIATED WITH CONSERVATION EASEMENTS ARE EXPENSED IN THE PERIOD INCURRED. NO REVENUE IS RECOGNIZED FOR THE CONSERVATION EASEMENT. IT IS THE TRUST'S POLICY, WHEN ACQUIRING OR ACCEPTING AN EASEMENT, TO EXTINGUISH IN PERPETUITY THE DEVELOPMENT RIGHTS ON THE UNDERLYING PROPERTY. CONSEQUENTIALLY, ALL SUCH EASEMENTS ARE VALUED AT $1 AND SHOWN AS ASSETS ON THE TRUST'S STATEMENT OF FINANCIAL POSITION. THE TRUST CHARGES THE LANDOWNER PROJECT FEES TO FACILITATE THE TRANSACTION. A PORTION OF THE PROJECT FEES ARE DESIGNATED TO SUPPORT THE PERPETUAL STEWARDSHIP AND LEGAL DEFENSE OF THE EASEMENT. Part V, Line 4: Intended uses of the endowment fund. THE BOARD HAS DESIGNATED A PORTION OF THE PROGRAM FEES TO SUPPORT THE PERPETUAL STEWARDSHIP AND LEGAL DEFENSE OF THE CONSERVATION EASEMENTS. Part X : FIN48 Footnote THE TRUST IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(c)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE TRUST FILES FEDERAL INCOME TAX RETURNS. Form 990, Part VI, Section A, Line 9 ALLEN LAW - PO BOX 444, DEL NORTE, CO 81132cATHY MORIN - PO BOX 444, DEL NOTE, CO 81132 Form 990, Part VI, Section B, Line 11b THE FORM 990 DRAFT IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR, ASSOCIATE DIRECTOR, TREASURER, AND FINANCE COMMITTEE. APPROXIMATELY A WEEK PRIOR TO FILING THE FORM 990, A DRAFT IN PDF FORMAT IS SENT TO ALL BOARD MEMBERS. COMMENTS AND CORRECTIONS ARE STRONGLY ENCOURAGED. Form 990, Part VI, Section B, Line 12c IN ADDITION TO REQUIRING BOARD MEMBERS, STAFF, AND KEY CONSULTANTS TO PROACTIVELY NOTIFY THE FULL BOARD OF ANY CONFLICTS, ALL BOARD MEMBERS, STAFF, AND KEY CONSULTANTS MUST SIGN AN ANNUAL FORM WHICH A) AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE POLICY; B) READ AND UNDERSTOOD IT; C) AGREED TO COMPLY WITH THE POLICY; D) UNDERSTOOD THAT RIGHT IS A CHARITABLE ORGANIZATION AND MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES; AND E) LIST ALL RELATIONSHIPS WITH RIGHT VENDORS, SERVICE RECIPIENTS, FUNDERS, EMPLOYEES, AND CONTRACTORS. ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE POLICY COMMITTEE WITHOUT THE PRESENCE OF THE INTERESTED PARTY, AND ACTION IS TAKEN AS NEEDED. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL SALARY, WITH NO PARTICIPATION BY THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THE EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS. THE EXECUTIVE DIRECTOR ALSO RECEIVES REIMBURSEMENTS FOR ROUTINE, REASONABLE, AND DOCUMENTED EXPENSES INCURRED DURING THE YEAR UNDER AN ACCOUNTABLE PLAN. THE EXECUTIVE DIRECTOR TRAVELS THROUGHOUT OUR SERVICE AREA. THE ORGANIZATION HAS A TRAVEL POLICY THAT REQUIRES LOW-BUDGET TRAVEL. Form 990, Part VI, Section B, Line 15b A LINE ITEM BUDGET IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD APPROVES THE OVERALL SALARIES AND BENEFIT EXPENSES. DISCUSSIONS AND DECISIONS REGARDING THE BUDGET ARE DOCUMENTED IN BOARD MEETING MINUTES. THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE SALARIES OF OTHER OFFICERS OR KEY EMPLOYEES IN ACCORDANCE WITH THE ANNUAL BUDGET APPROVED BY THE BOARD. THE EXECUTIVE DIRECTOR ESTABLISHES SALARIES USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE EMPLOYEE; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR PROFIT ORGANIZATIONS. Form 990, Part VI, Section C, Line 19 WE CONSIDER REQUESTS ON A CASE-BY-CASE BASIS.