2026-08-10T13:58:14-07:00 2025-12-31 841515914 The Accounting Department Inc 725 Seldom Seen Rd Golden CO 80403 990 2025-01-01 841495770 RIO GRANDE HEADWATERS LAND TRUST RIOG 7196570880 PO BOX 444 DEL NORTE CO 81132 COURTNEY HURST TREASURER 7196570880 2026-08-06 true GREGORY W DICKSON P00097142 3039976827 2026-08-06 2025 2025-03-06 01:10:19Z COURTNEY HURST PO BOX 444 DEL NORTE CO 81132 1727947 false X www.rightslv.org/ X 1999 CO TO CONSERVE OUR LAND, WATER, AND WAY OF LIFE IN COLORADOS SAN LUIS VALLEY. 6 6 4 6 0 0 2146344 1478962 116550 130002 53080 118983 0 2315974 1727947 0 0 387572 314297 0 99301 1740103 1328372 2127675 1642669 188299 85278 2262546 2488480 52104 86931 2210442 2401549 TO CONSERVE OUR LAND, WATER, AND WAY OF LIFE IN COLORADOS SAN LUIS VALLEY. false false 1297852 0 130002 LAND AND WATER PROTECTION: WORKED TO PROTECT PRIVATE LAND THROUGHOUT COLORADOS RIO GRANDE BASIN, THE SAN LUIS VALLEY, WITH A FOCUS ON THE CORRIDORS OF THE RIO GRANDE AND ITS TRIBUTARIES, AS WELL AS WETLAND ACRES AND HABITAT PROTECTION. CONTINUED TO INCLUDE UNDERSERVED COMMUNITIES IN THE SAN LUIS VALLEY AND EXPANDED OUR COMMUNITY ENGAGEMENT & OUTREACH PROGRAMS. ENCUMBERED FOUR PROPERTIES AND ALL ASSOCIATED WATER RIGHTS WITH CONSERVATION EASEMENTS IN 2025 TOTALING 3,765 ACRES AND WORKED ON DUE DILIGENCE, FUNDRAISING AND OTHER PROCESSES FOR SEVERAL UPCOMING CONSERVATION EASEMENT ACQUISITIONS. 51982 0 0 STEWARDSHIP: MONITORED EACH OF RIGHTS 63 CONSERVATION EASEMENTS COVERING 36909 ACRES OF OPEN SPACE FOR AGRICULTURE, WILDLIFE HABITAT, AND RECREATION. PROVIDED CONSERVATION EASEMENT SERVICES, RESTORATION CONSULTS, AND CONDUCTED ENFORCEMENT ACTIONS AS NECESSARY. 0 0 0 COMMUNITY CONSERVATION: WORKED WITH NONPROFIT AND COMMUNITY PARTNERS TO ENGAGE YOUTH AND COMMUNITY MEMBERS IN CONSERVATION EDUCATION PROGRAMS, AND CREATED A FUNDRAISING, EDUCATION AND OUTREACH PLAN FOR 2025. CONNECTED CONSERVATION EASEMENT HOLDERS TO PARTNERS FOR HABITAT AND INFRASTRUCTURE RESTORATION WORK. 1349834 true true false false false false true false false false true false false 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 true 9 0 4 true false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false CO X X THE CORPORATION 7196570880 PO BOX 444 DEL NORTE CO 81132 X LAURA CUSICK EXECUTIVE DIRECTOR 40.00 X 92399 0 12300 KYLER BROWN PRESIDENT 2.00 X X 0 0 0 ALFRED FLORES VICE PRESIDENT 2.00 X X 0 0 0 DOUG CLARK SECRETARY 2.00 X X 0 0 0 LYLE HOOD TREASURER 1.50 X X 0 0 0 MICHAEL DAX BOARD MEMBER 1.00 X 0 0 0 JON HARLEY BOARD MEMBER 1.00 X 0 0 0 92399 0 12300 false false false 909059 569903 1478962 FEES FOR SERVICES 900099 130002 0 0 130002 49781 0 49781 69202 0 69202 69202 0 0 69202 1727947 130002 0 118983 104699 24597 78708 1394 150994 79690 3593 67711 4470 2426 173 1871 28928 10493 7194 11241 25206 11068 6936 7202 38303 0 38303 0 27766 16159 11607 0 32114 1506 30005 603 1530 0 564 966 292 292 0 0 8159 2810 3069 2280 6902 0 6902 0 CONSERVATION EASEMENTS 658276 658221 55 0 PASS-THROUGH EXPENSES 540595 540595 0 0 MEMBERSHIPS & SUBSCRIPTIONS 6165 17 5980 168 EVENT EXPENSE 5853 0 18 5835 2417 1960 427 30 1642669 1349834 193534 99301 123318 291302 251228 228958 83298 46860 5206 7059 269169 20706 255365 248463 1544070 1665775 61 63 2262546 2488480 52104 86931 52104 86931 X 1324427 1512057 886015 889492 2210442 2401549 2262546 2488480 85278 105829 X false true true false X 0 1582311 1628030 2544753 2146344 1478962 9380400 0 0 1582311 1628030 2544753 2146344 1478962 9380400 533732 8846668 16268 21843 47096 52079 45689 182975 0 0 9563375 0.92510 0.94830 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 63 36909.00 1 0 1 true 310.00 60217 false 0 0 269169 20706 248463 248463 1854844 105829 21068 126897 1727947 1727947 1663737 21068 21068 1642669 1642669 Pt II, Line 5 EMPLOYEES OF THE TRUST MONITOR CONSERVATION EASEMENTS ON AN ANNUAL BASIS. Pt II, Line 9 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 TRUSTS 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 TRUSTS 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. Pt VI, Line 11b THE FORM 990 DRAFT IS REVIEWED IN DETAIL BY THE EXECUTIVE 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. Pt VI, 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 THE TRUST 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 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. Pt VI, Line 15a THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTORS ANNUAL SALARY, WITH NO PARTICIPATION BY THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THE EXECUTIVE DIRECTORS 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 990 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. Pt VI, 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 990 FILED BY COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS. Pt VI, Line 19 WE CONSIDER REQUESTS ON A CASE-BY-CASE BASIS.