Montezuma Land Conservancy

“IT IS THE POLICY OF THE ORGANIZATION TO PROVIDE PERPETUAL STEWARDSHIP OF CONSERVATION EASEMENTS THROUGH A MONITORING PROGRAM THAT INVOLVES REGULAR PERSONAL CONTACT WITH THE LANDOWNER AND FIELD EXAMINATION OF PROPERTY. iT IS ALSO THE POLICY OF THE ORGANIZATION TO ENSURE THE REASONABLE QUIET ENJOYMENT OF THE PROERTY BY THE PROPERTY OWNERS. THE ORGANIZATION TYPICALLY WILL NOT PERFORM ANNUAL MONITORING WITHOUT ARRANGING THE VISIT FOR A MUTUALLY BENEFICIAL DATE AND TIME. ONLY WHEN THE OWNER BLATANTLY IGNORES OR AVOIDS REQUESTS FOR AN ANNUAL MONITORING VISIT WILL THE ORGANIZATION RESORT TO MONITORING WITHOUT AN APPOINTMENT FOR APPROVAL OF THE LANDOWNER. ONLY TRAINED PERSONNEL WILL PERFORM MONITORING, IDEALLY IN PAIRS WITH A STAFF EMEMBER AND A VOLUNTEER. HIGHLY TRAINED AND EXPERIENCED VOLUNTEERS MAY MONITOR WITHOUT A STAFF MEMBER ONLY AFTER THEY HAVE BEEN REVIEWED AND APPROVED BY THE EXCECUTIVE DIRECTOR. THE ORGANIZATION'S VIOLATION PROCEDURES ARE:1. ANY SYSPECTED VIOLATION IS REPORTED TO THE EXECUTIVE DIRECTOR.2. THE EXECUTIVE DIRECTOR CONSIDERS THE REPORT OF SUSPECTED VIOLATION AND DOCUMENTATION GATHERED BY THE MONITORS AND CAREFULLY REREADS THE ENTIRE CONSERVATION EASEMENT. IF THE EXECUTIVE DIRECTOR CONCURS THAT THERE IS A POSSIBLE VIOLATION, THE EXECUTIVE DIRECTOR CONSULTS WITH THE ORGANIZATION'S LEGAL COUNEL ABOUT THE EASEMENT PROVISIONS THAT MAY HAVE BEEN VIOLATED TO ASSURE THAT THE PROVISIONS ARE CLEAR ON THE ISSUE.3. IF THE DOCUMENTAION FROM THE MONITORING VISIT IS NOT TOTALLY CLEAR ON THE ISSUE, THE EXECUTIVE DIRECTOR WILL ATTEMPT TO SCHEDLE A SITE VISIT TO INSPECT THE SITUATION, EXPLANING TO THE LANDWONER THAT THE EXECUTIVE DIRECTOR NEEDS TO PERSONALLY SEE AND UNDERSTAND CONDITIONS ON THE LAND MENTIONED IN THE MONITORING REPORT. AT THIS VISIT THE EXECUTIVE DIRECTOR WILL FURTHER DOCUMENT THE POSSIBLE VIOLATION WITH CAMERA, VIDEO, AMPS, MEASUREMENTS FIELD NOTES, AND COMPARISON TO BASELINE DOCUMENTATION AND MONITORING REPORTS.4. IF THE EXECUTIVE DIRECTOR AND LEGAL COUNSEL BELIEVE THAT THERE IS A POSSIBLE VIOLATION, THE ISSUE IS REFERRED TO THE ORGANIZATION'S BOARD OF DIRECTORS AT THE NEXT REGULARLY SCHEDULED MEETING. IF THE VIOLATION ENTAILS THE POTENTIAL FOR CONTINUING OR INCREASED DAMAGE TO THE CONSERVATION VALUES, IT MAY BE SUBMITTED TO THE BOARD FOR A TELEHONE VOTE.5. IF THE BOARD CONCLUDES THAT THERE IS NO VOILATION, THE PROCEES ENDS.6. IF THE BOARD CONCLUDES THAT THERE IS A VIOLATION, THE EXECUTIVE DIRECTOR WILL CLASSIFY THE APPARENT VIOLATION AS ONE OF THREE TYPES:A MINOR VIOLATION; A MAJOR VIOLATION; AN IMMEDIATE THREAT.7. IN ALL CASES THE EXECUTIVE DIRECTOR SHALL CONTACT THE VIOLATOR BY TELEPHONE TO EXPLAIN THE SITUATION AND REQUEST IMMEDIATE CESSATION FO THE VIOLATION ACTIVITY AND /OR CORRECTION FO THE PROBLEM. IF THE LANDOWNER DISAGREES THAT THERE IS A VIOLATION THEN THE EXECUTIVE DIRECTOR SHOLD REQUEST A PERSONAL MEETING.8. FILLOWING THE PHONE CALL A LETTER IS SENT VIA CERTIFIED MAIL TO THE LANDOWNER DETAILING THE VIOLATION INCLUDING A DESCRIPTION OF THE VIOLATION INCLUDING ITS MATERIL IMPACT, LOCATION AND EXTENT, THE APPLICABLE EASEMENT CITATION AND THE PROPOSED LANDQONER ACTIONS TO CORRECT THE VIOLATION.9. IF THE LANDOWNER PROMPTLY COMPLIES WITH THE REQUESTED SOLUTION, VERIFY THE CORRECTIVE ACTION AND SEND A THANK YOU LETTER.10. NO ONE PERSON SHOULD MAKE A DECISIONS ON VIOLATION RESPONSE - GET COUNSEL FIRST.11. THE ORGANIZATION WILL ALWAYS CONDUCT MEETINGS WITH THE PROPERTY OWNER AS A TAM OF TWO.”

“THE ORGANIZATION DOES NOT CAPITALIZE CONSERVATION EASEMENTS AND THEREFORE THEY ARE NOT REFLECTED IN THE STATEMENT OF FINANCIAL POSITION. DONATED EASEMENTS ARE NOT RECORDED AS REVENUE IN THE STATEMENT OS ACTIVITIES, HOWEVER GRANTS TO PURCHASE EASEMENTS ARE RECORDED. PURCHASES OF EASEMENTS AND TRANSACTIONAL COSTS FOR ALL EASMENTS ARE RECORDED AS EXPENSES IN THE STATEMENT OF ACTIVITIES. THE FOOTNOTE DESCRIBING THE ACCOUNTING POLICY FOR CONSERVATION EASEMENTS IS AS FOLLOWS: "THE ORGANIZATION IS CONSIDERED A QUALIFIED ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 170(h)(3) AND MAY THEREFORE ACCEPT DONATED CONSERVATION EAEMENTS. CONSERVATION EASEMENTS, WHICH REPRESENTS A PERPETUAL RESTRICTION ON THE USE OF LAND WITHOUT TRANSFER OF OWNERSHIP OF THE UNDERLYING PROPERTY, ARE NOT REFLECTED IN THE ASSETS OF THE ORGANIZATION. THERE IS NO MARKET FOR THE EASEMENTS AND THEREFORE THEY HAVE NOT BEEN VALUED BY THE ORGANIZATION IN ACCORDANCE WITH FAIR VALUE RULES. DONATED EASEMENTS ARE NOT RECORDED AS SUPPORT. TRANSACTIONAL COSTS TO OBTAIN AN EASEMENT AS WELL AS PURCHASE COSTS FOR AN EASEMENT ARE RECORDED AS EXPENSES IN THE STATEMENT OF ACTIVITIES IN THE YEAR THE TRANSACTION IS COMPLETED"”

“Direct fundraising expense $14361”

“Direct fundraising expense $14361”