2023-11-09T18:33:19-05:00 2022-12-31 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2022-01-01 841470479 SOUTHERN PLAINS LAND TRUST INC SOUT 7208411757 PO BOX 1016 LAMAR CO 81052 NICOLE J ROSMARINO EXECUTIVE DIRECTOR 7208411757 2023-11-09 true NICOLE ROSMARINO 999009999 false LORI B BAUER CPA P01260252 3037710123 2023-11-09 2022 2023-04-26 12:10:37Z SOUTHERN PLAINS LAND TRUST SPLT NICOLE J ROSMARINO PO BOX 1016 LAMAR CO 81052 3421573 false X SOUTHERNPLAINS.ORG X 1998 CO THE MISSION OF THE SOUTHERN PLAINS LAND TRUST IS TO CREATE AND PROTECT A NETWORK OF SHORTGRASS PRAIRIE PRESERVES WHICH ENSURE A FUTURE FOR ALL NATIVE ANIMALS AND PLANTS. 9 9 4 100 0 1189252 2745672 1246169 444283 13227 -15176 48226 203061 2496874 3377840 0 0 209104 164706 0 20152 312280 601936 521384 766642 1975490 2611198 11934856 20982994 765735 7202675 11169121 13780319 THE MISSION OF THE SOUTHERN PLAINS LAND TRUST IS TO CREATE AND PROTECT A NETWORK OF SHORTGRASS PRAIRIE PRESERVES WHICH ENSURE A FUTURE FOR ALL NATIVE ANIMALS AND PLANTS. false false 599246 444283 LAND ACQUISITION AND MANAGEMENT: MANAGE LANDS, MAINTAIN FENCES, RESTORE AND PROTECT WILDLIFE ON SPLT PRESERVES. 95282 ANIMAL MANAGEMENT EXPENSES: RELATED TO THE MANAGEMENT OF BISON, WILD HORSES, DONKEYS AND LONGHORN CATTLE ON HEARTLAND RANCH. 22451 OUTREACH ACTIVITIES INCLUDING EDUCATION PROGRAMMING ON SPLT PRESERVES AND PARTICIPATION IN AREA FESTIVALS AND CONFERENCES. 716979 true true false false false false true false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 1 0 true 4 true false false false false false false false false false false false false X 9 9 false false false false true false false true true false false true true true true true true true true false CO NM X X THE ORGANIZATION 7208411757 PO BOX 1016 LAMAR CO 81052 TRACY KESSNER PRESIDENT 2.00 X X 0 0 0 TAYLOR JONES VICE PRESIDE 2.00 X X 0 0 0 ALEXIS SCHAEFER SECRETARY 2.00 X X 0 0 0 DONNA DRISCOLL TREASURER 2.00 X X 0 0 0 RAMONA GAYLORD DIRECTOR 1.00 X 0 0 0 MISTY MOREHEAD DIRECTOR 1.00 X 0 0 0 MELINDA REDENIUS DIRECTOR 1.00 X 0 0 0 SHANNON RYON DIRECTOR 1.00 X 0 0 0 SHEREE SEABURY DIRECTOR 1.00 X 0 0 0 NICOLE J ROSMARINO EXECUTIVE DI 40.00 X 72497 0 8415 72497 8415 false false false 70445 1411479 1263748 28000 2745672 CARBON AND TAX CREDIT SALES 444283 444283 444283 2156 2156 10000 19188 8144 -9188 -8144 -17332 -17332 8433 70445 16401 -7968 -7968 INSURANCE PROCEEDS 113648 113648 OTHER INCOME 97381 97381 211029 3377840 655312 -23144 X 80911 73184 3288 4439 59976 54247 2438 3291 2199 1989 89 121 8600 7779 349 472 13020 11777 529 714 135502 132825 2677 42631 39880 2653 98 41326 39445 1881 11764 11764 143541 143541 90257 90257 44446 41332 3114 DUES/FEES/LICENSES 76531 64777 11754 OTHER 12041 878 146 11017 VEHICLES 2728 2728 EQUIPMENT 1169 576 593 766642 716979 29511 20152 1281 3281 572840 800840 72226 468147 176977 53925 14969 19782115 314325 11174198 19467790 60386 50990 11934856 20982994 21644 208065 474481 6725000 250000 250000 19610 19610 765735 7202675 X 10604345 13268055 564776 512264 11169121 13780319 11934856 20982994 2611198 X false true X true false X 386563 452734 1637410 1189252 2745672 6411631 386563 452734 1637410 1189252 2745672 6411631 83266 6328365 -3303 18404 13935 19727 2156 50919 122472 151567 116288 41652 211029 643008 7105558 2396264 0.89060 0.80490 X PART II, LINE 10 OTHER INCOME 643,008 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 3 9778.89 1 true 24.00 500 18885291 18885291 371453 132909 238544 395391 144642 250749 129980 36774 93206 19467790 REFUNDABLE ADVANCES 19610 19610 X 3377840 3377840 3377840 766642 766642 766642 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION ENSURES THAT ALL CONSERVATION EASEMENTS IT HOLDS ARE INSPECTED AT LEAST ONCE ANNUALLY AND IMPLEMENTS POLICIES SPECIFYING HOW VIOLATIONS ARE HANDLED AND EASEMENT TERMS ARE ENFORCED. SPLT IS ACCREDITED BY THE LAND TRUST ACCREDITATION COMMISSION AND FOLLOWS ITS RIGOROUS STANDARDS IN ENSURING THAT CONSERVATION EASEMENTS ARE ENFORCED. SCHEDULE D, PAGE 1, PART II, LINE 9 NO VALUE HAS BEEN ASSIGNED TO THE CONSERVATION EASEMENTS IN THE FINANCIAL STATEMENTS OR IN THE FOOTNOTES. SCHEDULE D, PAGE 3, PART X SPLT FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH REQUIRES THEM TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED DECEMBER 31, 2022, SPLT'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX- EXEMPT STATUS. CELEBRATION 73178 64745 8433 15401 COLFAX MARATHON 5700 5700 1000 78878 70445 8433 16401 16401 -7968 X 1 28000 FMV false false false FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS; THIS INCLUDES LIFETIME MEMBERS AND ANNUAL MEMBERS. A MEMBER IS ANYONE WHO DONATES MORE THAN 20 IN A CALENDAR YEAR. THESE MEMBERS DO NOT VOTE OR GOVERN THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT TAX RETURN IS PROVIDED ELECTRONICALLY TO ALL DIRECTORS FOR THEIR REVIEW IN ADVANCE OF FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY DURING MEETINGS OF THE BOARD OF DIRECTORS AT WHICH POINT THE INDIVIDUAL WITH THE CONFLICT RECUSES THEMSELVES. ADDITIONALLY EACH DIRECTOR AND EMPLOYEE SIGNS AN ANNUAL CONFLICT OF INTEREST STATEMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS CONDUCTS AND ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S PERFORMANCE. COMPENSATION FOR THIS EMPLOYEE IS BASED ON IDENTIFYING SIMILAR JOBS IN OTHER NON-PROFIT ORGANZATIONS IN COLORADO TO ARRIVE AT A FAIR SALARY. ALL EMPLOYEES ARE PAID THROUGH A PROFESSIONAL EMPLOYMENT SERVICES THAT FILES ALL PERSONNEL TAXES AND REPORTING ON BEHALF OF SPLT. FORM 990, PAGE 6, PART VI, LINE 15B NO OTHER OFFICERS ARE PAID, AND THE EXECUTIVE DIRECTOR ALONG WITH THE BOARD MAKE DECISIONS REGARDING OTHER EMPLOYEE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST FORM 990, PART IX, LINE 11G CONTRACT LABOR 12,706 0 0 PROFESSIONAL FEES 20,315 2,677 0 CONTRACT LABOR 99,804 0 0 TOTAL 132,825 2,677 0