Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
OUTSIDE LAS VEGAS FOUNDATION
Employer identification number
26-2537847
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
184,657
130,280
87,656
108,428
511,021
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
184,657
130,280
87,656
108,428
511,021
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
511,021
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
184,657
130,280
87,656
108,428
511,021
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
550
157
20
24
751
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
2,705
2,705
11
Total support (Add lines 7 through 10).
514,477
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
268,210
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
OUTSIDE LAS VEGAS FOUNDATION
Employer identification number
26-2537847
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE MISSION OF THE OUTSIDE LAS VEGAS FOUNDATION IS TO CONNECT PEOPLE TO SOUTHERN NEVADA'S SPECIAL OUTDOOR PLACES. TO FULFILL OUR MISSION, WE FOCUS ON THE FOLLOWING: -ENHANCE THE PUBLICS APPRECIATION AND UNDERSTANDING OF SOUTHERN NEVADAS OUTDOOR ENVIRONMENTS. -STRENGTHEN CRITICAL RELATIONSHIPS AMONG FEDERAL, LOCAL, AND PRIVATE PARTNERS. -PROMOTE RESPONSIBLE ENJOYMENT AND STEWARDSHIP OF SOUTHERN NEVADAS OUTDOOR ENVIRONMENTS. -INCREASE THE QUANTITY AND QUALITY OF TRAILS AND OPEN SPACE IN SOUTHERN NEVADA. -FOSTER SUSTAINABLE FUNDING SOLUTIONS FOR MAINTENANCE AND OPERATIONS OF TRAILS AND OPEN SPACE.
FIRST ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
OBJECTIVE: DEVELOP AND DISTRIBUTE USER-FRIENDLY INFORMATION FOR THE GENERAL PUBLIC (BOTH RESIDENTS AND VISITORS); DEVELOP WAYFINDING AND SIGNAGE AS A PILOT (USING A DESIGN THAT MAY BE APPLIED THROUGHOUT THE LAS VEGAS VALLEY). FY 11 ACTIVITIES 1) INVENTORY NEON TO NATURE THE INVENTORY OF TRAILS IS COMPLETE. PRESENTLY, THE NEON TO NATURE SYSTEM INCLUDES: ON-STREET TRAIL NETWORK BIKE LANES - 280 MILES BIKE ROUTES - 65 MILES OFF-STREET NON-MOTORIZED MULTI-USE TRAIL NETWORK REGIONAL TRAILS - 49 TRAILS (186 MILES) PARK LOOP TRAILS - 141 TRAILS (128 MILES) NEIGHBORHOOD TRAILS - 85 TRAILS (145 MILES) RURAL (BACKCOUNTRY) TRAILS - 63 TRAILS (291 MILES) BOTH THE OUTSIDE LAS VEGAS FOUNDATION AND THE SOUTHERN NEVADA HEALTH DISTRICT HAVE LAUNCHED REVISED WEBSITE PAGES WITH INTERACTIVE SEARCHES. COMPREHENSIVE PHOTOS HAVE BEEN TAKEN OF ALL TRAILS THAT WERE INVENTORIED. ALL JURISDICTIONS OPERATING THESE TRAILS HAVE RECEIVED DIGITAL COPIES OF THESE PHOTOGRAPHS FOR USE ON THEIR OWN WEBSITES AND IN THEIR OWN DOCUMENTS. 2) WAYFINDING A MILE-MARKER SUBCOMMITTEE HAS BEEN CONVENED. THIS IS COMPRISED OF REPRESENTATIVES FROM THE SOUTHERN NEVADA HEALTH DISTRICT, THE BUREAU OF LAND MANAGEMENT, THE CITY OF HENDERSON, THE CITY OF LAS VEGAS, THE CITY OF NORTH LAS VEGAS, AND CLARK COUNTY. THIS GROUP IS WORKING TO ESTABLISH A SET OF COMMON DESIGN GUIDELINES AND INSTALL SIGNAGE. IN 2012, SIGNAGE WILL BE INSTALLED ON A MINIMUM OF 20 MILES OF NEW TRAIL. OLVF HAS WORKED WITH THE REGIONAL OPEN SPACE & TRAILS WORKGROUP AND THE SOUTHERN NEVADA HEALTH DISTRICT TO ARRIVE AT WAYFINDING SIGNAGE THAT ALL OF THE JURISDICTIONS COULD EMBRACE.
SECOND ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4B
FY 11 ACTIVITIES 1.MONTHLY WORKGROUP MEETINGS THE REGIONAL OPEN SPACE & TRAILS WORKGROUP MEETS ON A MONTHLY BASIS AND HAS BEEN FACILITATED BY THE EXECUTIVE DIRECTOR FOR THE OUTSIDE LAS VEGAS FOUNDATION. THE ENTITIES PARTICIPATING IN THE REGIONAL OPEN SPACE & TRAILS WORKGROUP INCLUDE: CLARK COUNTY, THE CITY OF LAS VEGAS, THE CITY OF NORTH LAS VEGAS, THE CITY OF HENDERSON, THE CITY OF BOULDER CITY, THE CITY OF MESQUITE, THE REGIONAL TRANSPORTATION COMMISSION OF SOUTHERN NEVADA, THE SOUTHERN NEVADA HEALTH DISTRICT, THE CLARK COUNTY SCHOOL DISTRICT, THE LAS VEGAS PAIUTE, NELLIS AIR FORCE BASE, AND THE UNIVERSITY OF NEVADA AT LAS VEGAS. THROUGH THESE MEETINGS, THE ENTITIES HAVE BEEN ABLE TO DEVELOP A SHARED UNDERSTANDING FOR TRAILS CATEGORIZATION. THIS HAS LED TO THE DEVELOPMENT OF A CENTRAL DATABASE FOR WEB CONTENT, AND THE LAUNCHING OF SEARCHABLE DATABASES ON THE SOUTHERN NEVADA HEALTH DISTRICT AND OUTSIDE LAS VEGAS FOUNDATION WEBSITES. THE CONTENT IS AVAILABLE FOR USE BY ALL ENTITIES. 2.MAINTAIN A TRACKING SYSTEM FOR PROJECTS. ENTITIES ARE EXPECTED TO PROVIDE REGULAR UPDATES AS CHANGES AND ADJUSTMENTS ARE MADE TO TRAILS AND OPEN SPACE PROJECTS. THIS UPDATED TRACKING LIST IS SENT OUT ON A QUARTERLY BASIS (PER THE CONTRACT TERM, WHICH RUNS FROM FEBRUARY 1 TO JANUARY 31. 3.DEVELOP A COMPARISON OF AREA TRAILS STANDARDS AND GUIDELINES. ENTITIES WHICH CONSTRUCT TRAILS AND OPEN SPACE AREAS HAVE BEEN ASKED TO PROVIDE THEIR STANDARDS AND GUIDELINES. 4.FACILITATE THE ROST PUBLIC AWARENESS SUBCOMMITTEE BI-MONTHLY MEETINGS ARE HELD WITH THE PUBLIC AWARENESS OFFICERS. AT THESE MEETINGS, THE OFFICERS WORK TOGETHER TO DEVELOP WEB PAGES, PUBLICIZE TRAILS AND OPEN SPACE EVENTS, AND LARGE SCALE MEETINGS, SUCH AS SUMMITS AND CONFERENCES.
THIRD ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4C
FY 11 ACTIVITIES 1.CONVENE REGULAR VIRGIN RIVER CONSERVATION PARTNERSHIP MEETINGS. THE OUTSIDE LAS VEGAS FOUNDATION FACILITATES A TOTAL OF 8 STAKEHOLDER MEETINGS EVERY YEAR. THE VIRGIN RIVER CONSERVATION COALITION HAS DOUBLED IN SIZE (FROM OVER 25 ORGANIZATIONS PARTICIPATING ON A REGULAR BASIS TO OVER 50). IN ADDITION TO REGULAR MEETINGS, THE FOUNDATION WORKS WITH PARTNERS TO CONVENE LARGER SESSIONS THAT BRING TOGETHER THE UPPER AND THE LOWER WATERSHED. THE 2010 FALL VIRGIN RIVER CONFERENCE WAS HELD OCTOBER 2010 IN MESQUITE CITY, NEVADA. THE 2011 SPRING VIRGIN RIVER WATERSHED CONFERENCE WAS HELD JUNE 2011 IN ST. GEORGE, UTAH.
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
OTHER PROGRAM SERVICE ACHIEVEMENTS
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
A COPY OF THIS FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE IT IS FILED. THE EXECUTIVE DIRECTOR REVIEWS THE FORM IN DETAIL.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
ANNUAL DISCLOSURE OF INTERESTS ARE MADE.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
GALLAGHER ASSOCIATES, A FIRM RETAINED FOR ORGANIZATION DEVELOPMENT, HAS ENGAGED IN AN ASSESSMENT OF SALARIES FOR NOT-FOR-PROFIT EXECUTIVE DIRECTORS IN THE LAS VEGAS AREA. IN THAT ASSESSMENT, IT WAS FOUND THAT THE EXECUTIVE DIRECTOR FOR THE OUTSIDE LAS VEGAS FOUNDATION IS IN THE LOWER TIER FOR EXECUTIVE DIRECTOR COMPENSATION. THE EXECUTIVE DIRECTOR SOUGHT A MODEST INCREASE TO 75,000 PER YEAR, BUT DID NOT SEEK A FURTHER INCREASE BECAUSE SHE DID NOT DEEM THIS TO BE IN THE BEST FINANCIAL INTEREST OF THE ORGANIZATION AT THIS TIME. THE INITIAL COMPENSATION (WHICH BEGAN AS A CONTRACTOR RELATIONSHIP), WAS 67,000 PER YEAR. PER A CONTRACT BETWEEN MAURICIA BACA AND THE OUTSIDE LAS VEGAS FOUNDATION, AN ADDITIONAL 2000 WAS PROVIDED TO OFFSET PERSONAL MEDICAL INSURANCE COSTS. THIS RESULTED IN TOTAL COMPENSATION OF 69,000. THE EXECUTIVE DIRECTOR WAS BROUGHT ON AS A FULL-TIME EMPLOYEE EFFECTIVE IN JULY 2011. THE PAY INCREASE WAS MADE EFFECTIVE NOVEMBER 2011.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS ARE MADE AVAILABE TO THE PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.