Civic Intelligence

Rocky Mountain Conservancy

990 • Fiscal year 2022 • EIN 84-0472090

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 07, 2023

PO Box 3100Estes Park, CO 80517

(970) 586-0108

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

30th percentile

0.05x

Higher debt load relative to assets than 30% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

47th percentile

0.19x

Higher debt load relative to revenue than 47% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

70th percentile

19%

Higher net margin than 70% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$184,407

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

35th percentile

-3.7%

Faster asset growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

27th percentile

-9.3%

Faster revenue growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$23,977,928

Down $910,884 (-3.7%) from 2021

Net Assets

Down

$22,748,665

Down $1,144,119 (-4.8%) from 2021

Liabilities

Up

$1,229,263

Up $233,235 (+23%) from 2021

Revenue

Down

$6,479,986

Down $663,677 (-9.3%) from 2021

Expenses

Up

$5,255,624

Up $866,996 (+20%) from 2021

Net Income

Down

$1,224,362

Down $1,530,673 (-56%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $9,933,786Liabilities 2011: $777,773Net Assets 2011: $9,156,0132011Assets 2012: $10,456,533Liabilities 2012: $683,178Net Assets 2012: $9,773,3552012Assets 2013: $12,815,153Liabilities 2013: $719,905Net Assets 2013: $12,095,2482013Assets 2014: $13,571,301Liabilities 2014: $474,117Net Assets 2014: $13,097,1842014Assets 2015: $15,413,698Liabilities 2015: $515,549Net Assets 2015: $14,898,1492015Assets 2016: $14,444,703Liabilities 2016: $576,093Net Assets 2016: $13,868,6102016Assets 2017: $15,774,169Liabilities 2017: $618,384Net Assets 2017: $15,155,7852017Assets 2018: $16,373,263Liabilities 2018: $702,891Net Assets 2018: $15,670,3722018Assets 2019: $18,568,648Liabilities 2019: $742,435Net Assets 2019: $17,826,2132019Assets 2020: $21,524,901Liabilities 2020: $995,356Net Assets 2020: $20,529,5452020Assets 2021: $24,888,812Liabilities 2021: $996,028Net Assets 2021: $23,892,7842021Assets 2022: $23,977,928Liabilities 2022: $1,229,263Net Assets 2022: $22,748,6652022Assets 2023: $27,632,493Liabilities 2023: $1,329,573Net Assets 2023: $26,302,9202023Assets 2024: $28,850,257Liabilities 2024: $1,821,795Net Assets 2024: $27,028,4622024

Highlighted filing

2022

Assets$23,977,928
Liabilities$1,229,263
Net Assets$22,748,665

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $2,868,905Expenses 2011: $2,149,480Net Income 2011: $719,4252011Expenses 2012: $1,859,0352012Revenue 2013: $2,503,857Expenses 2013: $1,870,230Net Income 2013: $633,6272013Revenue 2014: $3,023,752Expenses 2014: $2,308,994Net Income 2014: $714,7582014Revenue 2015: $5,297,365Expenses 2015: $2,513,447Net Income 2015: $2,783,9182015Revenue 2016: $3,942,906Expenses 2016: $4,801,664Net Income 2016: -$858,7582016Revenue 2017: $3,387,323Expenses 2017: $3,017,070Net Income 2017: $370,2532017Revenue 2018: $6,696,869Expenses 2018: $2,942,113Net Income 2018: $3,754,7562018Revenue 2019: $4,341,460Expenses 2019: $3,541,637Net Income 2019: $799,8232019Revenue 2020: $4,559,388Expenses 2020: $2,991,034Net Income 2020: $1,568,3542020Revenue 2021: $7,143,663Expenses 2021: $4,388,628Net Income 2021: $2,755,0352021Revenue 2022: $6,479,986Expenses 2022: $5,255,624Net Income 2022: $1,224,3622022Revenue 2023: $8,618,341Expenses 2023: $6,441,118Net Income 2023: $2,177,2232023Revenue 2024: $9,650,047Expenses 2024: $8,769,346Net Income 2024: $880,7012024

Highlighted filing

2022

Revenue$6,479,986
Expenses$5,255,624
Net Income$1,224,362
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 7, 2023
Return Version
2022v5.0
Gross Receipts
$10,715,547
Mission and Program Overview

Mission

The rocky mountain conservancy promotes stewardship of rocky mountain national park and similar lands through education and philanthropy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,353,042$10,798,901▼ $2,554,141
Savings and Temporary Cash Investments$6,456,610$7,515,023▲ $1,058,413
Cash and Non-Interest-Bearing Accounts$2,317,249$2,430,932▲ $113,683
Inventories for Sale or Use$892,072$1,425,304▲ $533,232
Land, Buildings, and Equipment, Net$1,271,705$1,193,591▼ $78,114
Pledges and Grants Receivable$474,724$431,659▼ $43,065
Prepaid Expenses and Deferred Charges$71,272$105,064▲ $33,792
Accounts Receivable$44,210$69,525▲ $25,315
Total Assets$24,888,812$23,977,928▼ $910,884
Other Assets Total$7,928$7,929▲ $1
Liabilities
Accounts Payable and Accrued Expenses$988,100$1,221,335▲ $233,235
Escrow Account Liability$7,928$7,928→ $0
Total Liabilities$996,028$1,229,263▲ $233,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,007,268$19,766,185▼ $241,083
Net Assets With Donor Restrictions$3,885,516$2,982,480▼ $903,036
Total Net Assets Fund Balance$23,892,784$22,748,665▼ $1,144,119
Total Liabilities and Net Assets / Fund Balance$24,888,812$23,977,928▼ $910,884

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$301,598$326,852$628,450
Buildings$413,088$68,436$481,524
Land$371,108-$371,108
Other Land Buildings$104,963-$104,963
Leasehold Improvements$2,834$32,065$34,899

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$12,422,413$15,300▼ $2,079,707$-370,093$9,987,913
2021$11,492,493$31,100▲ $1,389,452$-490,632$12,422,413
2020$10,272,388$150▲ $1,495,565$-275,610$11,492,493
2019$8,568,812$50,100▲ $1,720,184$-66,707$10,272,389
2018$9,481,102$26,100▼ $647,975$-290,415$8,568,812
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Esther MurdockExecutive DiFT$162,150$22,257$184,407
Esther MurdockExecutive Director-$152,150$32,257$184,407
Carolyn CarlsonDirector ofFT$101,354$9,176$110,530

Board Members and Trustees

NameTitle
Brian RossPresident
Charles CofasDirector
Claudine PerraultDirector
James PickeringDirector
Katherine DinesDirector
Kim SkyelanderDirector
Lynne GewekeDirector
Rich FedorchakDirector
Timothy DavisDirector
Zachary WiebeDirector
Walter BornemanSecretary
Christina KraftTreasurer
Howard FryVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,710,975
Program Service Revenue
$5,825
Investment Income
$546,843
Other Revenue
$3,216,343
All Other Contributions
$2,297,242
Change in Net Assets
$1,224,362

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other5$485,000Fair Market Value (FMV)
Securities Publicly Traded3$62,994Fair Market Value (FMV)
Other Non Cash Contri Table3$14,300Fair Market Value (FMV)
Other Non Cash Contri Table1$950Fair Market Value (FMV)
Total Noncash Contributions12$563,244-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,479,986
Revenue Not Reported on Form 990
$-2,368,481
Total Revenue per Audited Statements
$4,111,505
Total Revenue per Form 990
$6,479,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,550,110
Salaries, Compensation, and Employee Benefits$2,205,514
Grants and Similar Amounts Paid$500,000
Total Fundraising Expense$238,474
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,265,730$229,877$86,772$1,582,379
Grants to Domestic Orgs$500,000--$500,000
Other Employee Benefits$179,253$32,555$12,289$224,097
Current Officers, Directors, Trustees, and Key Employees$153,851$27,942$10,547$192,340
Other Expenses$168,933$1,488$7,835$178,256
Office Expenses$102,036$13,098$48,765$163,899
Information Technology$103,388$17,944$23,387$144,719
Payroll Taxes$115,306$20,942$7,905$144,153
Travel$93,801$410$710$94,921
All Other Expenses$81,679$11,634$1,000$94,313
Fees for Services Other$21,767$46,175$22,038$89,980
Insurance$64,575$7,227$2,375$74,177
Depreciation Depletion$57,883$8,774$1,681$68,338
Pension Plan Contributions$50,029$9,086$3,430$62,545
Occupancy$49,371$3,235$3,413$56,019
Conferences and Meetings$43,639$6,208$1,930$51,777
Advertising$7,350-$4,397$11,747
Total Functional Expenses$4,580,555$436,595$238,474$5,255,624

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,255,624
Total Expenses per Audited Statements$5,255,624
Total Expenses per Form 990$5,255,624
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
US National Park ServiceEstes Park, COGovRm National Park-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Board members are provided with a copy of the 990 to review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board goes over the conflict of interest policy annually at the annual meeting and each board member provides a written statement regarding any possible conflicts.

Form 990, Page 6, Part VI, Line 15A

The board completes an evaluation for the executive director and compares the salary with the salaries of executive directors at comparable organizations.

Form 990, Page 6, Part VI, Line 15B

The board completes an evaluation for the executive director and compares the salary with the salaries of executive directors at comparable organizations.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Rocky Mountain Conservancy
EIN
84-0472090
Phone
9705860108
Address
PO BOX 3100, ESTES PARK, CO 80517

Signing Officer

Name
Brian Ross
Title
President
Phone
9705860108
Signed
2023-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Ross
Formed
1931
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
13
Employees
93
Volunteers
89

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

The organization holds funds for other agencies in a custodial capacity.

Schedule D, Page 2, Part IV, Line 2B

The organization holds funds for other agencies in a custodial capacity. The purpose of the fund and its related expenditures must be made in conformity to the organization's mission, exclusively for charitable purposes.

Schedule D, Page 2, Part V, Line 4

Rocky mountain conservancy has 5 endowment funds which have elements of both donor restricted and board designated funds within the endowments and as such the organization defines these funds as quasi-endowments. . The greenhouse quasi-endowment fund was established for the purpose of supporting rocky mountain national park's greenhouse. . The land and historical preservation quasi-endowment fund was established for the purposes of both land protection or historic preservation for rocky mountain national park. . The next generation quasi-endowment fund was established for purposes of supporting diverse programs connecting the next generation of youth with rocky mountain national park. . The legacy quasi-endowment fund was established for purposes of long-term preservation and supports projects and programs of long-term significance in perpetuity for rocky mountain national park. . The sustainability quasi-endowment fund's use is outlined in a 2008 agreement with rocky mountain national park to provide adequate and continuing funding for preventative maintenance programs on structures within rocky mountain national park that were built or enhanced with rocky mountain conservancy's donor funds.

Schedule D, Page 3, Part X

The organization follows accounting for uncertainty in income taxes accounting standard, which requires the organization 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 december 31, 2022, the organization'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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$28.9$1.82$27.0$9.65$8.77$0.88
2023Detailed filing. Detailed filing data is available for this year.$27.6$1.33$26.3$8.62$6.44$2.18
2022Detailed filing. Detailed filing data is available for this year.$24.0$1.23$22.7$6.48$5.26$1.22
2021Detailed filing. Detailed filing data is available for this year.$24.9$1.00$23.9$7.14$4.39$2.76
2020Detailed filing. Detailed filing data is available for this year.$21.5$1.00$20.5$4.56$2.99$1.57
2019Detailed filing. Detailed filing data is available for this year.$18.6$0.74$17.8$4.34$3.54$0.80
2018Detailed filing. Detailed filing data is available for this year.$16.4$0.70$15.7$6.70$2.94$3.75
2017Detailed filing. Detailed filing data is available for this year.$15.8$0.62$15.2$3.39$3.02$0.37
2016Detailed filing. Detailed filing data is available for this year.$14.4$0.58$13.9$3.94$4.80$0.86
2015Detailed filing. Detailed filing data is available for this year.$15.4$0.52$14.9$5.30$2.51$2.78
2014Summary only. Only limited summary data is available for this year.$13.6$0.47$13.1$3.02$2.31$0.71
2013Detailed filing. Detailed filing data is available for this year.$12.8$0.72$12.1$2.50$1.87$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.68$9.77$1.86
2011Summary only. Only limited summary data is available for this year.$9.93$0.78$9.16$2.87$2.15$0.72