Civic Intelligence

Legacy Land Trust

990 • Fiscal year 2016 • EIN 84-1277019

Apr 01, 2015 to Mar 31, 2016 • Filed on Jul 15, 2016

355 S Teller Street No 210Lakewood, CO 80226

(303) 988-2373

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

61st percentile

8.2%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

39th percentile

-6.0%

Faster revenue growth than 39% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$0

Down $356,561 (-100%) from 2015

Net Assets

Down

$0

Down $322,957 (-100%) from 2015

Liabilities

Down

$0

Down $33,604 (-100%) from 2015

Revenue

Down

$143,700

Down $9,139 (-6.0%) from 2015

Expenses

Down

$131,927

Down $24,977 (-16%) from 2015

Net Income

Up

$11,773

Up $15,838 (+390%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $375,323Liabilities 2011: $1,789Net Assets 2011: $373,5342011Assets 2012: $337,345Liabilities 2012: $14,483Net Assets 2012: $322,8622012Assets 2013: $449,178Liabilities 2013: $39,878Net Assets 2013: $409,3002013Assets 2014: $343,906Liabilities 2014: $16,892Net Assets 2014: $327,0142014Assets 2015: $356,561Liabilities 2015: $33,604Net Assets 2015: $322,9572015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $296,7732011Expenses 2012: $319,7382012Expenses 2013: $308,9962013Revenue 2014: $181,089Expenses 2014: $263,375Net Income 2014: -$82,2862014Revenue 2015: $152,839Expenses 2015: $156,904Net Income 2015: -$4,0652015Revenue 2016: $143,700Expenses 2016: $131,927Net Income 2016: $11,7732016

Highlighted filing

2016

Revenue$143,700
Expenses$131,927
Net Income$11,773
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jul 15, 2016
Return Version
2015v2.1
Gross Receipts
$285,511
Mission and Program Overview

Mission

LAND CONSERVATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$155,302$0▼ $155,302
Land, Buildings, and Equipment, Net$138,126$0▼ $138,126
Cash and Non-Interest-Bearing Accounts$28,690$0▼ $28,690
Prepaid Expenses and Deferred Charges$19,907$0▼ $19,907
Accounts Receivable$12,627$0▼ $12,627
Pledges and Grants Receivable$1,250$0▼ $1,250
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$356,561$0▼ $356,561
Other Assets Total$659$0▼ $659
Liabilities
Accounts Payable and Accrued Expenses$31,068--
Other Liabilities$2,536$0▼ $2,536
Total Liabilities$33,604$0▼ $33,604
Net Assets / Fund Balance
Unrestricted Net Assets$285,457$0▼ $285,457
Temporarily Rstr Net Assets$37,500$0▼ $37,500
Total Net Assets Fund Balance$322,957$0▼ $322,957
Total Liabilities and Net Assets / Fund Balance$356,561$0▼ $356,561
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stan CassBoard Chair
Dennis LammVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$46,596
Program Service Revenue
$34,533
Investment Income
$42,681
Other Revenue
$19,890
All Other Contributions
$46,596
Change in Net Assets
$11,773
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,023
Total Fundraising Expense$9,234
Salaries, Compensation, and Employee Benefits$1,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$41,677$13,694$4,168$59,539
Fees for Services Other$16,104$5,292$1,611$23,007
Occupancy$7,226$2,374$723$10,323
Insurance$3,084$1,013$308$4,405
Fees for Services Accounting$3,048$1,001$305$4,354
Advertising$1,472$484$147$2,103
Office Expenses$1,341$441$134$1,916
Other Salaries and Wages$1,239$407$123$1,769
Interest$1,118$367$112$1,597
Travel$710$233$71$1,014
Other Expenses$532$175$53$760
Fees for Service Investment Mgmnt Fees$210$69$21$300
Depreciation Depletion$158$52$16$226
Information Technology$113$37$11$161
Payroll Taxes$95$31$9$135
Conferences and Meetings$64$21$6$91
Total Functional Expenses$92,350$30,343$9,234$131,927
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,355
Fundraising Direct Expenses$4,143
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$10,195$10,195$4,143$6,052
Greeley Event$9,160$9,160-$9,160
Total Events$19,355$19,355$4,143$15,212
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section A, line 7A

Election of members and their rights annually the membership elects the governing board of directors

Form 990, Part VI, Section B, line 11

Organization's process to review form 990 the board of directors and treasurer review the 990 before filing.

Form 990, Part VI, Section B, line 15A

Compensation process for top official the board reviews compensation for all staff members.

Form 990, Part VI, Section C, line 18

GOVERNING DOCUMENTS DISCLOSURE EXPLANATION-FORMS AVAILABLE AT COLORADO GIVES WEBSITE https://www.coloradogives.org/OR UPON REQUEST.

Form 990, Part VI, Section C, line 19

GOVERNING DOCUMENTS DISCLOSURE EXPLANATION-FORMS AVAILABLE AT COLORADO GIVES WEBSITE https://www.coloradogives.org/OR UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Legacy Land Trust
EIN
84-1277019
Phone
3039882373
Address
355 S Teller Street No 210, Lakewood, CO 80226

Signing Officer

Name
Anthony P Caligiuri
Title
President/CEO
Phone
3039882373
Signed
2016-07-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Anthony P Caligiuri
Formed
1993
Legal Domicile
Co
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Eads & Associates Inc
Address
3003 E HARMONY RD 310, FORT COLLINS, CO 80528
Preparer
Bradley N Eads CPA
Phone
9702211477
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

BANK FEES: Program service expenses 195. Management and general expenses 64. Fundraising expenses 20. Total expenses 279. CONTRACT SERVICES: Program service expenses 15,907. Management and general expenses 5,227. Fundraising expenses 1,591. Total expenses 22,725. PAYROLL PROCESSING FEE : Program service expenses 2. Management and general expenses 1. Fundraising expenses 0. Total expenses 3.

Form 990, Part XI, line 9:

Entity has transferred all assets to colorado open lands -322,957.

Financial Statement Notes

Part II, Line 3:

All easements were transferred to Colorado Open Lands as of March 1, 2016. Please see schedule N for transfer of assets.

Raw XML AppendixShowing 400 of 499 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ENTITY IS SHOWING ACTIVITY FROM JULY 1, 2015 TO MARCH 1, 2016. ENTITY TRANSFERRED ALL ASSETS TO COLORADO OPEN LANDS. LEGACY LAND TRUST IS NO LONGER OPERATING AS A 501(C)3
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0158416
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0805329
IRS990ScheduleA/TotalSupportAmt0876954
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt00
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0All easements were transferred to Colorado Open Lands as of March 1, 2016. Please see schedule N for transfer of assets.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 3:
IRS990ScheduleD/TotalAcreageCnt00.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalEasementsCnt00
IRS990ScheduleD/WrittenPolicyMonitoringInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04143
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GREELEY EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09160
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010195
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019355
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09160
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010195
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019355
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015212
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04143
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04143
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1INVESTMENT PORTFOLIO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2ACCOUNTS RECEIVABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3RENT DEPOSIT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc4PREPAID EXPENSE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc5FURNITURE AND EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0COLORADO OPEN LANDS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1COLORADO OPEN LANDS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2COLORADO OPEN LANDS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt3COLORADO OPEN LANDS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt4COLORADO OPEN LANDS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt5COLORADO OPEN LANDS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-03-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12016-03-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22016-03-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32016-03-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt42016-03-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt52016-03-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0840866211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1840866211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2840866211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN3840866211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN4840866211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN5840866211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0178342
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1146018
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt22004
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt32000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt46711
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt5298
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt4501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt5501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1STOCK EXCHANGE VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt4BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt5BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0355 S TELLER STREET SUITE 210
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1355 S TELLER STREET SUITE 210
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt2355 S TELLER STREET SUITE 210
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt3355 S TELLER STREET SUITE 210
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt4355 S TELLER STREET SUITE 210
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt5355 S TELLER STREET SUITE 210
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0LAKEWOOD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1LAKEWOOD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2LAKEWOOD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3LAKEWOOD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm4LAKEWOOD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm5LAKEWOOD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd4CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd5CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd080226
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd180226
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd280226
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd380226
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd480226
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd580226
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTION OF MEMBERS AND THEIR RIGHTS ANNUALLY THE MEMBERSHIP ELECTS THE GOVERNING BOARD OF DIRECTORS

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