WHITEROCK CONSERVANCY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WHITEROCK CONSERVANCY (EIN 27-0110952)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-18
- IRS object ID
- 202432629349300983
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-18T17:12:36-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421104473 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MHCS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 W LAKES PKWY STE 300 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50266 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270110952 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHITEROCK CONSERVANCY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WHIT | BusinessNameControlTxt |
| Phone | 7127908221 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1436 HIGHWAY 141 | AddressLine1Txt |
| City | COON RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50058 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NICHOLAS LUDWIG | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7127908221 | PhoneNum |
| Signature | 2024-07-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXANDRA KAFER CPA | PreparerPersonNm |
| PTIN | P02066016 | PTIN |
| Phone | 5152883279 | PhoneNum |
| Preparation | 2024-07-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NICHOLAS LUDWIG | PrincipalOfficerNm |
| Gross Receipts | $1,631,343 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WHITEROCKCONSERVANCY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | TO IMPROVE THE CONDITION OF OUR CONSERVATION LAND THROUGH APPROPRIATE LAND MANAGEMENT, DEMONSTRATE SUSTAINABLE FARMING METHODS, AND PROVIDE EDUCATIONAL AND RECREATIONAL OPPORTUNITIES FOR OUR VISITORS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Total Volunteers | 524 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $438,696 | PYContributionsGrantsAmt |
| CY Contributions Grants | $442,837 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $923,212 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $850,177 | CYProgramServiceRevenueAmt |
| PY Investment Income | $145,770 | PYInvestmentIncomeAmt |
| CY Investment Income | $136,701 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,081 | PYOtherRevenueAmt |
| CY Other Revenue | $19,036 | CYOtherRevenueAmt |
| PY Total Revenue | $1,511,759 | PYTotalRevenueAmt |
| CY Total Revenue | $1,448,751 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $634,457 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $695,405 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $65,961 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $998,372 | PYOtherExpensesAmt |
| CY Other Expenses | $973,872 | CYOtherExpensesAmt |
| PY Total Expenses | $1,632,829 | PYTotalExpensesAmt |
| CY Total Expenses | $1,669,277 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$121,070 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$220,526 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,807,016 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,229,890 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $281,244 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $209,759 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $22,525,772 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,020,131 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WHITEROCK CONSERVANCY IS A 5,500 ACRE NON-PROFIT LAND TRUST THAT BALANCES SUSTAINABLE AGRICULTURE, NATURAL RESOURCE PROTECTION AND PUBLIC RECREATION ON THE LANDSCAPE. WHITEROCK CONSERVANCY WORKS FOR A RESILIENT FUTURE BY HELPING LAND FLOURISH AND TRANSFORMING PEOPLE'S RELATIONSHIP TO AGRICULTURE AND NATURE. WHITEROCK CONSERVANCY ASSISTS AND SUPPORTS THE IOWA DEPARTMENT OF NATURAL RESOURCES, PRACTICAL FARMERS OF IOWA AND THE IOWA NATURAL HERITAGE FOUNDATION (THE SUPPORTED ORGANIZATIONS) IN CARRYING OUT THEIR PURPOSES RELATING TO LAND PRESERVATION, LAND RESTORATION, CONSERVATION, SUSTAINABLE AGRICULTURE, EDUCATION AND RECREATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $662,520 | ExpenseAmt |
| Revenue | $590,671 | RevenueAmt |
| Desc | LAND STEWARDSHIP AND CONSERVATION PROGRAM: WHITEROCK CONSERVANCY IS DEDICATED TO PROTECTING, RESTORING AND ENHANCING THE NATURAL RESOURCES OF THE MIDDLE RACCOON RIVER VALLEY BY: 1) PURSUING A LAND STEWARDSHIP AND CONSERVATION PROGRAM THAT DEMONSTRATES INNOVATIVE ECOLOGICAL RESTORATION AND STEWARDSHIP TECHNIQUES ON WHITEROCK CONSERVANCY'S 1,261 ACRES OF PRAIRIE, 1,164 ACRES OF SAVANNA/TIMBER, AND 136 ACRES OF WETLANDS; AND 2) WORKING WITH NEIGHBORS, PROJECT PARTNERS, AND OTHER RURAL LANDOWNERS TO DEVELOP, IMPLEMENT, DEMONSTRATE ECONOMICALLY VIABLE AND ECOLOGICALLY SUSTAINABLE AGRICULTURE PRACTICES ON WHITEROCK CONSERVANCY'S 690 ACRES OF CROP LAND, 684 ACRES OF PASTURE, AND 1,998.04 ACRES OF CONSERVATION EASEMENT PROPERTIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $566,039 | ExpenseAmt |
| Revenue | $259,506 | RevenueAmt |
| Desc | OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION: A GOAL OF WHITEROCK CONSERVANCY IS TO PROVIDE THE PUBLIC WITH OPPORTUNITIES TO ACCESS AND ENGAGE WITH THE OUTDOORS FOR RECREATION, RENEWAL, AND EDUCATION TO INCREASE APPRECIATION OF THE CULTURAL, NATURAL AND SCENIC RESOURCES OF RURAL IOWA. THIS GOAL IS ACCOMPLISHED THROUGH THE OPERATION OF WHITEROCK GUEST SERVICES, DESIGNED TO FACILITATE ACCESS AND ENGAGEMENT BY PROVIDING VARIOUS OVERNIGHT ACCOMODATIONS AND A RANGE OF PROGRAMS AND EVENTS FROM GUIDED TOURS, NATURE WALKS, FISHING, BOATING, BIRD WATCHING, ETC., ALONG WITH RECREATIONAL EQUIPMENT RENTALS. WHITEROCK GUEST SERVICES OPERATES AS A FEE FOR SERVICE PROGRAM; HOWEVER, MANY ACTIVITIES ARE AVAILABLE AT NO CHARGE. FUNDS RAISED HAVE BEEN USED FOR CONSTRUCTION AND MAINTENANCE OF RECREATIONAL TRAILS THROUGHOUT WHITEROCK CONSERVANCY'S LAND AND ON 1,400 ACRES OF LAND OWNED BY THE GARST FAMILY, ON WHICH A TRAIL COORIDOR EASEMENT HAS BEEN SECURED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,228,559 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 19 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TODD COFFELT | PersonNm |
| Phone | 7127908221 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1436 HIGHWAY 141 | AddressLine1Txt |
| City | COON RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50058 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| TODD COFFELT | |||||||
| SECRETARY | 6.00 | 40.00 | Yes (X) | Yes (X) | $0 | $127,108 | $6,592 |
| SALLY WORLEY | |||||||
| DIRECTOR | 3.00 | 40.00 | Yes (X) | $0 | $108,143 | $19,526 | |
| LISA HEIN | |||||||
| DIRECTOR | 3.00 | 40.00 | Yes (X) | $0 | $101,297 | $16,098 | |
| KATE ZIMMERMAN | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $72,990 | $0 | $6,322 | ||
| SARAH GARST | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| NATE REAGEN | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS EDDY | |||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| NADILIA GOMEZ | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| HALLIE STILL-CARIS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT RILEY JR | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| DUANE SAND LEFT FEBRUARY 2023 | |||||||
| PAST PRESIDE | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| NICHOLAS LUDWIG | |||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDREW HENKEN | |||||||
| VICE PRESIDE | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH GARST | |||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BUTCH NIEBUHR | |||||||
| PAST PRESIDE | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JENNIFER GARST SERVED - NOV 2023 | |||||||
| SECRETARY | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $72,990 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $336,548 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $48,538 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $442,837 | AllOtherContributionsAmt |
| Noncash Contributions | $11,452 | NoncashContributionsAmt |
| Total Contributions | $442,837 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LAND STEWARDSHIP & CONSERV. | 900099 | $590,671 | $590,671 |
| OUTDOOR RECREATION & EVENTS | 900099 | $259,506 | $259,506 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $850,177 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,257 | TotalRevenueColumnAmt |
| Exclusion | $101,257 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $195,451 | SecuritiesAmt |
| Other | $22,585 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $175,184 | SecuritiesAmt |
| Other | $7,408 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,267 | SecuritiesAmt |
| Other | $15,177 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,444 | TotalRevenueColumnAmt |
| Exclusion | $35,444 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $11,019 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,019 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,019 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $8,017 | TotalRevenueColumnAmt |
| Exclusion | $8,017 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,017 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,448,751 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $861,196 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $144,718 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,312 | TotalAmt |
| Program Services | $39,656 | ProgramServicesAmt |
| Management And General | $31,087 | ManagementAndGeneralAmt |
| Fundraising | $8,569 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,379 | TotalAmt |
| Program Services | $392,590 | ProgramServicesAmt |
| Management And General | $126,789 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,475 | TotalAmt |
| Program Services | $7,604 | ProgramServicesAmt |
| Management And General | $1,871 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,275 | TotalAmt |
| Program Services | $25,104 | ProgramServicesAmt |
| Management And General | $7,171 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,964 | TotalAmt |
| Program Services | $39,325 | ProgramServicesAmt |
| Management And General | $14,875 | ManagementAndGeneralAmt |
| Fundraising | $764 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,238 | TotalAmt |
| Program Services | $238 | ProgramServicesAmt |
| Management And General | $5,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,209 | TotalAmt |
| Management And General | $29,209 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,697 | TotalAmt |
| Management And General | $20,697 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,169 | TotalAmt |
| Program Services | $1,957 | ProgramServicesAmt |
| Management And General | $19,212 | ManagementAndGeneralAmt |
| Fundraising | $36,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,286 | TotalAmt |
| Program Services | $6,967 | ProgramServicesAmt |
| Management And General | $1,473 | ManagementAndGeneralAmt |
| Fundraising | $10,846 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,868 | TotalAmt |
| Program Services | $1,384 | ProgramServicesAmt |
| Management And General | $5,884 | ManagementAndGeneralAmt |
| Fundraising | $1,600 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,873 | TotalAmt |
| Program Services | $4,571 | ProgramServicesAmt |
| Management And General | $9,677 | ManagementAndGeneralAmt |
| Fundraising | $3,625 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,828 | TotalAmt |
| Program Services | $132,025 | ProgramServicesAmt |
| Management And General | $3,803 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,860 | TotalAmt |
| Program Services | $20,300 | ProgramServicesAmt |
| Management And General | $512 | ManagementAndGeneralAmt |
| Fundraising | $1,048 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,766 | TotalAmt |
| Management And General | $1,766 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,123 | TotalAmt |
| Program Services | $289,699 | ProgramServicesAmt |
| Management And General | $7,625 | ManagementAndGeneralAmt |
| Fundraising | $799 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,595 | TotalAmt |
| Program Services | $8,470 | ProgramServicesAmt |
| Management And General | $67,125 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES & MATERIALS | $160,656 | $151,219 | $8,768 | $669 |
| REPAIRS AND MAINTENANCE | $48,163 | $46,944 | $1,179 | $40 |
| OUTSIDE SERVICES | $28,401 | $28,401 | ||
| TRAINING & DEVELOPMENT | $7,699 | $1,368 | $6,331 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,441 | TotalAmt |
| Program Services | $30,737 | ProgramServicesAmt |
| Management And General | $4,703 | ManagementAndGeneralAmt |
| Fundraising | $2,001 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,669,277 | TotalAmt |
| Program Services | $1,228,559 | ProgramServicesAmt |
| Management And General | $374,757 | ManagementAndGeneralAmt |
| Fundraising | $65,961 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,022 | BOYAmt |
| EOY | $3,895 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,139,037 | BOYAmt |
| EOY | $860,583 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,469 | BOYAmt |
| EOY | $40,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,110 | BOYAmt |
| EOY | $5,826 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,169 | BOYAmt |
| EOY | $11,485 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,194 | BOYAmt |
| EOY | $88,914 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $19,170,073 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,220,050 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,144,010 | BOYAmt |
| EOY | $15,950,023 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,848,896 | BOYAmt |
| EOY | $3,641,488 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $545,000 | BOYAmt |
| EOY | $545,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,949,109 | BOYAmt |
| EOY | $2,082,676 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,807,016 | BOYAmt |
| EOY | $23,229,890 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,618 | BOYAmt |
| EOY | $121,254 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,784 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,842 | BOYAmt |
| EOY | $88,505 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,244 | BOYAmt |
| EOY | $209,759 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,474,355 | BOYAmt |
| EOY | $17,336,259 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,051,417 | BOYAmt |
| EOY | $5,683,872 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,525,772 | BOYAmt |
| EOY | $23,020,131 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,807,016 | BOYAmt |
| EOY | $23,229,890 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$220,526 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $498,881 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $826 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $215,178 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 3 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (3 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| IOWA DEPARTMENT OF NATURAL RESOURCES | ||||
| 426004572 | 6 | Yes (true) | $18,565 | $0 |
| IOWA NATURAL HERITAGE FOUNDATION | ||||
| 421127544 | 7 | Yes (true) | $0 | $0 |
| PRACTICAL FARMERS OF IOWA | ||||
| 421255174 | 10 | Yes (true) | $500 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 3 | SupportedOrganizationsTotalCnt |
| Support Sum | $19,065 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | Yes (true) | OrganizationChangeSuprtOrgInd |
| Supported Org Class Designated | Yes (true) | SupportedOrgClassDesignatedInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | false | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 5A | DURING 2023, WHITEROCK CONSERVANCY REMOVED THE SUPPORTED ORGANIZATION THE LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE (EIN: 42-6004224) AS THE ORGANIZATION IS NO LONGER ACTIVE AND ADDED THE SUPPORTED ORGANIZATION THE PRACTICAL FARMERS OF IOWA (EIN: 42-1255174) AS IT IS A HIGHLY REGARDED SUSTAINABLE AGRICULTURE NON-PROFIT ORGANIZATION. THE PRACTICAL FARMERS OF IOWA WAS PART OF A CLASS ALREADY DESIGNATED IN WHITEROCK CONSERVANCY'S ORGANIZING DOCUMENTS AS IT REPRESENTS THE SUSTAINABLE AGRICULTURE PART OF WHITEROCK CONSERVANCY'S MISSION OF LAND PRESERVATION, LAND RESTORATION, CONSERVATION, SUSTAINABLE AGRICULTURE, EDUCATION AND RECREATION. WHITEROCK CONSERVANCY HAS THE AUTHORITY TO AMEND THE ARTICLES OF INCORPORATION AS NOTED IN ARTICLE V. THE ARTICLES OF INCORPORATION MAY BE AMENDED OR ALTERED ONLY BY MAJORITY VOTE OF THE DIRECTORS WHO ARE IN ATTENDANCE AT A REGULAR OR SPECIAL MEETING WHERE THE AMENDMENT IS PROPOSED. THEREFORE, THE ORGANIZATION AMENDED THE ARTICLES OF INCORPORATION DURING THE YEAR FOR THE CHANGE IN SUPPORTED ORGANIZATIONS. |
| PART IV, SECTION B, LINE 1 | THE "SUPPORTED ORGANIZATIONS" DIRECTORS DO NOT HAVE THE POWER TO REGULARLY APPOINT OR ELECT ANY OF THE WHITEROCK CONSERVANCY DIRECTORS. HOWEVER, WHEN THERE IS A VACANCY FOR A DIRECTOR AND THE EXISTING DIRECTORS DESIGNATE A SUCCESSOR DIRECTOR, THE SELECTED INDIVIDUAL IS SUBJECT TO THE RIGHT OF ANY OF THE THREE "SUPPORTED ORGANIZATIONS" TO VETO THE DESIGNEE. IN ADDITION, ANY OF THE THREE "SUPPORTED ORGANIZATIONS" HAVE THE RIGHT TO REMOVE ANY DIRECTOR. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 8 | TotalEasementsCnt |
| Total Acreage | 1998.04 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 373.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $48,629 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,901,767 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $846,498 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $241,618 | OtherExpendituresAmt |
| Administrative Expenses | $28,348 | AdministrativeExpensesAmt |
| End Year Balance | $5,478,299 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,714,851 | BeginningYearBalanceAmt |
| Contributions | $127,142 | ContributionsAmt |
| Investment Earnings Or Losses | -$730,592 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $181,381 | OtherExpendituresAmt |
| Administrative Expenses | $28,253 | AdministrativeExpensesAmt |
| End Year Balance | $4,901,767 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,185,323 | BeginningYearBalanceAmt |
| Contributions | $3,226,209 | ContributionsAmt |
| Investment Earnings Or Losses | $414,635 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $93,994 | OtherExpendituresAmt |
| Administrative Expenses | $17,322 | AdministrativeExpensesAmt |
| End Year Balance | $5,714,851 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,999,799 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $291,738 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $93,793 | OtherExpendituresAmt |
| Administrative Expenses | $12,421 | AdministrativeExpensesAmt |
| End Year Balance | $2,185,323 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,642,265 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | $355,211 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $85,723 | OtherExpendituresAmt |
| Administrative Expenses | $11,954 | AdministrativeExpensesAmt |
| End Year Balance | $1,999,799 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.06480 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.93520 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,397,868 | OtherCostOrOtherBasisAmt |
| Book Value | $13,397,868 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,996,530 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $429,836 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,029,092 | DepreciationAmt |
| Book Value | $1,397,274 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $847,433 | OtherCostOrOtherBasisAmt |
| Depreciation | $644,898 | DepreciationAmt |
| Book Value | $202,535 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,498,406 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,546,060 | DepreciationAmt |
| Book Value | $952,346 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,950,023 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INT. IN COMMUNITY FOUND. | $1,626,676 |
| RESIDENCE SUBJECT TO LIFE INTEREST | $456,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,082,676 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| BENEFICIARY USE OF LIFE INT. OF RES. | $59,809 |
| CUSTOMER DEPOSITS & GIFT CARD PAY. | $20,693 |
| PAYROLL TAXES & SALES TAX PAY. | $8,003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $88,505 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | THE ORGANIZATION WILL ENTER THE PROPERTY AT REASONABLE TIMES AND MAKE ROADSIDE INSPECTIONS, TO ENSURE THAT REQUIRED SOIL PROTECTION PRACTICES ARE BEING DEPLOYED, REQUIRED HABITATS AND EROSION CONTROL STRUCTURES REMAIN IN PLACE, AND BUILDING LIMITATIONS ARE IN COMPLIANCE. THE ORGANIZATION WILL ALSO COLLECT AND MEASURE FACTORS RELATED TO SOIL HEALTH AND EROSION MITIGATION, AND IN GENERAL MONITOR THE PROPERTY OWNER'S COMPLIANCE WITH ALL TERMS OF THIS EASEMENT. THE PROPERTY OWNER IS TO SHARE NORMAL SOIL TESTING DATA AND OTHER RELEVANT DATA TO LESSEN THE BURDEN OF THE ORGANIZATION IN MONITORING AND ENFORCING THE EASEMENT'S REQUIREMENTS AND TO PREVENT ANY ACTIVITY ON OR USE OF THE PROPERTY THAT IS INCONSISTENT WITH THE PURPOSES OF THIS EASEMENT, AND TO REQUIRE THE RESTORATION OF SUCH AREAS OR FEATURES OF THE PROPERTY THAT MAY BE DAMAGED BY ANY INCONSISTENT ACTIVITY OR USE. IF THE ORGANIZATION BELIEVES THE PROPERTY OWNER IS IN VIOLATION OF THE TERMS OF THIS EASEMENT, OR THAT A VIOLATION IS THREATENED, THE ORGANIZATION SHALL COMMUNICATE WITH THE PROPERTY OWNER AND THEY SHALL WORK TOGETHER TO DEVISE A PLAN TO AVOID OR REMEDY THE BREACH IN QUESTION. IN THE EVENT OF A GENUINE DISPUTE AS TO WHETHER CERTAIN MANAGEMENT ACTIONS ARE CONSISTENT WITH THE SPIRIT AND LETTER OF THE EASEMENT, THEY WILL WORK TOGETHER WHENEVER POSSIBLE TO SUBMIT THE DISPUTE TO THE NRCS OR A UNIVERSITY EXPERT TO ARBITRATE THE DISPUTE AND DETERMINE WHETHER A VIOLATION HAS OCCURRED, AND ON WHAT SHOULD BE DONE TO CURE A VIOLATION IF ONE HAS OCCURRED. IF THE PROPERTY OWNER AND THE ORGANIZATION FAIL AFTER MAKING REASONABLE EFFORTS TO AGREE UPON A PLAN TO AVOID OR REMEDY THE BREACH IN QUESTION, THEN A FORMAL DISPUTE RESOLUTION MECHANISM SHALL COMMENCE. THIS POLICY IS REFLECTED IN THE ORGANIZATION'S EASEMENT DOCUMENTS. |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION ARE RECORDED AS REVENUES IN THE STATEMENTS OF FINANCIAL POSITION AT THE ESTIMATED FAIR VALUE OF THE DEVELOPMENT RIGHTS RELINQUISHED UNDER THE EASEMENT, THAT IS, THE AMOUNT OF THE REDUCTION IN FAIR MARKET VALUE RESULTING FROM THE EASEMENT AT THE DATE IT IS RECORDED. THIS VALUE IS GENERALLY ESTABLISHED THROUGH QUALIFIED APPRAISALS THAT ARE PERFORMED AT OR NEAR THE RECORDING DATE. SUCH CONSERVATION EASEMENTS, BY THEIR VERY NATURE, DO NOT GENERATE CASH FLOW OR PROVIDE FUTURE ECONOMIC BENEFIT. ACCORDINGLY, THE ORGANIZATION ASSIGNS A NOMINAL VALUE OF 1 PER EACH EASEMENT DONATED (RECORDED WITHIN PROPERTY AND EQUIPMENT ON THE STATEMENTS OF FINANCIAL POSITION), AND THE DIFFERENCE BETWEEN THE VALUE RECEIVED AND THE FAIR VALUE IS RECORDED WITHIN EXPENSES ON THE STATEMENTS OF ACTIVITIES. |
| SCHEDULE D, PAGE 2, PART V, LINE 4 | THE NET EARNINGS OF THE ENDOWMENT FUND ARE AVAILABLE TO BE USED TO SUPPORT THE LAND STEWARDSHIP/CONSERVATION AND OUTDOOR RECREATION/ENVIRONMENTAL EDUATION PROGRAM SERVICES OF THE ORGANIZATION. |
| SCHEDULE D, PAGE 3, PART X | THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO A PUBLIC CHARITY UNDER THE IRC SECTIONS 509(A) AND 170(B)(1)(A)(VI). THIS ALLOWS FOR DONATIONS TO THE ORGANIZATION TO BE DEDUCTIBLE AS CHARITABLE CONTRIBUTIONS. THE ORGANIZATION IS A TYPE 1 SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3) AND, AS SUCH, IS OPERATED, SUPERVISED, OR CONTROLLED BY ONE OR MORE PUBLICLY SUPPORTED ORGANIZATIONS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | WHITEROCK CONSERVANCY IS A 5,500 ACRE NON-PROFIT LAND TRUST THAT BALANCES SUSTAINABLE AGRICULTURE, NATURAL RESOURCE PROTECTION AND PUBLIC RECREATION ON THE LANDSCAPE. WHITEROCK CONSERVANCY WORKS FOR A RESILIENT FUTURE BY HELPING LAND FLOURISH AND TRANSFORMING PEOPLE'S RELATIONSHIP TO AGRICULTURE AND NATURE. WHITEROCK CONSERVANCY ASSISTS AND SUPPORTS THE IOWA DEPARTMENT OF NATURAL RESOURCES, PRACTICAL FARMERS OF IOWA AND THE IOWA NATURAL HERITAGE FOUNDATION (THE SUPPORTED ORGANIZATIONS) IN CARRYING OUT THEIR PURPOSES RELATING TO LAND PRESERVATION, LAND RESTORATION, CONSERVATION, SUSTAINABLE AGRICULTURE, EDUCATION AND RECREATION. |
| FORM 990, PAGE 2, PART III, LINE 4B | OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION: A GOAL OF WHITEROCK CONSERVANCY IS TO PROVIDE THE PUBLIC WITH OPPORTUNITIES TO ACCESS AND ENGAGE WITH THE OUTDOORS FOR RECREATION, RENEWAL, AND EDUCATION TO INCREASE APPRECIATION OF THE CULTURAL, NATURAL AND SCENIC RESOURCES OF RURAL IOWA. THIS GOAL IS ACCOMPLISHED THROUGH THE OPERATION OF WHITEROCK GUEST SERVICES, DESIGNED TO FACILITATE ACCESS AND ENGAGEMENT BY PROVIDING VARIOUS OVERNIGHT ACCOMODATIONS AND A RANGE OF PROGRAMS AND EVENTS FROM GUIDED TOURS, NATURE WALKS, FISHING, BOATING, BIRD WATCHING, ETC., ALONG WITH RECREATIONAL EQUIPMENT RENTALS. WHITEROCK GUEST SERVICES OPERATES AS A FEE FOR SERVICE PROGRAM; HOWEVER, MANY ACTIVITIES ARE AVAILABLE AT NO CHARGE. FUNDS RAISED HAVE BEEN USED FOR CONSTRUCTION AND MAINTENANCE OF RECREATIONAL TRAILS THROUGHOUT WHITEROCK CONSERVANCY'S LAND AND ON 1,400 ACRES OF LAND OWNED BY THE GARST FAMILY, ON WHICH A TRAIL COORIDOR EASEMENT HAS BEEN SECURED. |
| FORM 990, PAGE 6, PART VI, LINE 2 | ELIZABETH GARST JENNIFER & SARAH GARST DIRECTOR DIRECTORS SISTERS |
| FORM 990, PAGE 6, PART VI, LINE 4 | DURING THE YEAR, THE ORGANIZATION AMENDED THE BYLAWS AND ARTICLES OF INCORPORATION. THE SIGNICIANT CHANGES MADE TO THE BYLAWS INCLUDED: - INCREASING THE NUMBER OF DIRECTORS OF THE BOARD UP TO FIFTEEN (15). - REMOVING THE TWO CLASSES OF DIRECTORS. EACH MEMBER OF THE BOARD OF DIRECTORS SHALL SERVE FOR A THREE (3) YEAR TERM, AND THE TERMS OF THE DIRECTORS SHALL BE STAGGERED SO THAT AT LEAST TWO (2) DIRECTORS ARE SELECTED EACH YEAR. EACH SUCCESSOR DIRECTOR SHALL BE DESIGNATED BY THE EXISTING DIRECTORS SUBJECT TO THE RIGHT OF THE SUPPORTED ORGANIZATIONS TO VETO ANY DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS SHALL HAVE THE RIGHT TO REMOVE ANY DIRECTOR AND THE REMAINING DIRECTORS SHALL THEN SUBMIT A DESIGNEE TO FILL THE VACANT DIRECTORSHIP. DIRECTORS NEED NOT BE MEMBERS OR EMPLOYEES OF THE SUPPORTED ORGANIZATIONS. - ADDING THE RESTRICTION THAT IN NO EVENT SHALL MORE THAN FORTY PERCENT (40%) OF THE MEMBERS OF THE BOARD OF DIRECTORS BE DESCENDANTS OF MARY AND STEPHEN GARST (OR THE RESPECTIVE SPOUSES OF SUCH DESCENDANTS). - ADDING DESCRIPTION FOR THE EXECUTIVE DIRECTOR POSITION. (A)THE BOARD OF DIRECTORS HAS THE POWER TO EMPLOY AND, IN ACCORDANCE WITH APPLICABLE LAW, TO TERMINATE THE EMPLOYMENT OF AN EXECUTIVE DIRECTOR. (B)THE EXECUTIVE DIRECTOR HAS THE RESPONSIBILITY OF MANAGING THE DAY-TO-DAY AFFAIRS OF THE CORPORATION AND ADMINISTERING THE PROGRAMS AND POLICIES OF THE BOARD OF DIRECTORS. (C)THE EXECUTIVE DIRECTOR IS NOT A VOTING MEMBER OF THE BOARD OF DIRECTORS AND WILL REPORT DIRECTLY TO THE BOARD OF DIRECTORS AND WILL REGULARLY REPORT ON HIS/HER ACTIVITIES TO THE BOARD OF DIRECTORS. THE BOARD PRESIDENT WILL SERVE AS THE EXECUTIVE DIRECTOR'S IMMEDIATE SUPERVISOR. (D)THE EXECUTIVE DIRECTOR HAS THE AUTHORITY TO ACT ON BEHALF OF THE CORPORATION IN ACCORDANCE WITH BOARD-APPROVED POLICIES AND BUDGET WITHOUT THE EXPRESS AUTHORIZATION OF THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR CAN EXECUTE ALL BONDS, MORTGAGE AND OTHER CONTRACTS FOR THE CORPORATION THAT HAVE RECEIVED SPECIFIC BOARD APPROVAL OR GENERAL APPROVAL WITH THE BOARD PASSAGE OF THE ANNUAL BUDGET. (E)THE BOARD OF DIRECTORS WILL STIPULATE THE TERMS AND CONDITIONS OF EMPLOYMENT FOR THE EXECUTIVE DIRECTOR. (F) SUBJECT TO BUDGETARY CONSTRAINTS APPROVED BY THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR MAY APPOINT AND EMPLOY ANY PROFESSIONAL AND SUPPORT STAFF OR AGENTS NECESSARY TO SERVE THE CORPORATION. THE SIGNIFICANT CHANGES MADE TO THE ARTICLES OF INCORPORATION INCLUDED: - REMOVING THE SUPPORTED ORGANIZATION LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE AND REPLACING WITH THE PRACTICAL FARMERS OF IOWA AKA PFI. - THE DISSOLUTION PROCEDURES WERE ALSO UPDATED TO ADD IN THE EVENT THERE IS NO NONPROFIT ORGANIZATION SUITABLE TO RECEIVE THE PROPERTY, THE BOARD MAY INSTEAD DISTRIBUTE OR CONVEY PROPERTY TO A GOVERNMENTAL ORGANIZATION DEDICATED TO CONSERVATION AND PUBLIC RECREATION SUCH AS THE U.S. FISH & WILDLIFE SERVICE, THE IOWA DEPARTMENT OF NATURAL RESOURCES, OR THE COUNTY CONSERVATION BOARD. DISTRIBUTIONS TO A GOVERNMENTAL ENTITY MAY BE MADE ONLY IF THE RECIPIENT CONTRACTUALLY BINDS ITSELF TO HOLD SUCH ASSETS FOR CONSERVATION AND PUBLIC RECREATION PURPOSES AND WAIVES ITS RIGHT TO SELL SUCH ASSETS TO RAISE REVENUE. IT AGREES THAT IF SUCH LAND IS EVER SOLD THE PROCEEDS OF SUCH SALE WILL BE DISTRIBUTED ONE-THIRD TO THE PRACTICAL FARMERS OF IOWA, ONE-THIRD TO IOWA NATURAL HERITAGE FOUNDATION, AND ONE- THIRD TO THE CITY OF COON RAPIDS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EACH MEMBER OF THE BOARD OF DIRECTORS SHALL SERVE FOR A THREE (3) YEAR TERM, AND THE TERMS OF THE DIRECTORS SHALL BE STAGGERED SO THAT AT LEAST TWO (2) DIRECTORS ARE SELECTED EACH YEAR. EACH SUCCESSOR DIRECTOR SHALL BE DESIGNATED BY THE EXISTING DIRECTORS SUBJECT TO THE RIGHT OF THE SUPPORTED ORGANZATIONS TO VETO ANY DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS SHALL HAVE THE RIGHT TO REMOVE ANY DIRECTOR AND THE REMAINING DIRECTORS SHALL THEN SUBMIT A DESIGNEE TO FILL THE VACANT DIRECTORSHIP. DIRECTORS NEED NOT BE MEMBERS OR EMPLOYEES OF THE SUPPORTED ORGANIZATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | AS NOTED IN THE RESPONSE TO PART VI LINE 7A, THE SUPPORTED ORGANIZATIONS OF WHITEROCK CONSERVANCY HAVE THE RIGHT TO VETO ANY SUCCESSOR DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS HAVE THE RIGHT TO REMOVE ANY DIRECTOR FROM THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ALL ASPECTS OF THE RETURN WERE CAREFULLY REVIEWED BY THE FINANCE COMMITTEE. ALL PROPOSED CHANGES WERE INCORPORATED IN THE RETURN. ALL BOARD MEMBERS WERE PROVIDED A DRAFT OF THE 990 RETURN. BOARD MEMBERS WERE GIVEN THE OPPORTUNITY TO EXAMINE THE ENTIRE RETURN BEFORE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD PERFORMS A REVIEW OF THE POLICY AND THE POLICY ADHERENCE AT THEIR ANNUAL MEETING EACH MARCH. THE EXECUTIVE DIRECTOR ALSO REVIEWS EACH BOARD MEMBER'S SIGNED "ANNUAL STATEMENT REGARDING CONFLICT OF INTEREST POLICY AND DISCLOSURE". IN ADDITION, BOARD MEMBERS ARE SUPPLIED WITH DETAIL TRANSACTION HISTORIES OF ACCOUNT ACTIVITY AT BOARD MEETINGS TO FACILITATE ONGOING REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY THE BOARD OF DIRECTORS BY CONSIDERATION OF COMPENSATION LEVELS AT OTHER STATE-WIDE CONSERVATION NON-PROFIT ORGANIZATIONS AND STATE AGENCIES. THE ORGANIZATION MAINTAINED CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION THROUGH THEIR RECORD OF BOARD OF DIRECTORS MINUTES. THE ORGANIZATION HAS NO OTHER PAID OFFICER POSITIONS BESIDES THE EXECUTIVE DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATIONS ORGANIZING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. |
| FORM 990, PART XI, LINE 9 | CHANGE IN VALUE OF RES. SUBJECT TO LIFE INTEREST 4,477 CHANGE IN BENEFICIAL INTEREST 210,701 TOTAL 215,178 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| IOWA DEPARTMENT OF NATURAL RESOURCE | ||||||||||
| 502 E 9TH STREET | DES MONIES | IA | 50319 | 426004572 | NATURAL RE | IA | 509A1 | 6 | N/A | false |
| IOWA NATURAL HERITAGE FOUNDATION | ||||||||||
| 505 FIFTH AVE SUITE 444 | DES MOINES | IA | 50309 | 421127544 | ENVIRONMEN | IA | 501A1 | 7 | N/A | false |
| PRACTICAL FARMERS OF IOWA | ||||||||||
| 1615 GOLDEN ASPEN DRIVE 101 | AMES | IA | 500106071 | 421255174 | RESEARCH | IA | 509A2 | 10 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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