WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION INC (EIN 39-1448749)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-30
IRS object ID: 202433049349300623
Schema version: 2023v5.1
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-30T12:14:23-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390974031	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WEGNER CPAS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2921 LANDMARK PL STE 300	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	537134236	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	391448749	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WISCONSIN LAND AND WATER CONSERVATION	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	WISC	BusinessNameControlTxt
Phone	6084412677	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	121 S PINCKNEY ST 420	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53703	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MATTHEW KRUEGER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6084412677	PhoneNum
Signature	2024-10-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MIKE HABLEWITZ CPA	PreparerPersonNm
PTIN	P01259157	PTIN
Phone	6082744020	PhoneNum
Preparation	2024-10-29	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MATTHEW KRUEGER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	121 S PINCKNEY ST 420	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53703	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,023,927	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WISCONSINLANDWATER.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1970	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	TO PROTECT, CONSERVE, AND ENHANCE WISCONSIN'S NATURAL RESOURCES BY ADVOCATING FOR AND SUPPORTING COUNTY CONSERVATION EFFORTS, FOR CURRENT AND FUTURE GENERATIONS.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	10	TotalEmployeeCnt
Total Volunteers	80	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$724,308	PYContributionsGrantsAmt
CY Contributions Grants	$721,332	CYContributionsGrantsAmt
PY Program Service Revenue	$248,622	PYProgramServiceRevenueAmt
CY Program Service Revenue	$292,096	CYProgramServiceRevenueAmt
PY Investment Income	$181	PYInvestmentIncomeAmt
CY Investment Income	$602	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	-$817	CYOtherRevenueAmt
PY Total Revenue	$973,111	PYTotalRevenueAmt
CY Total Revenue	$1,013,213	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,326	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$2,818	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$524,259	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$556,632	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$13,651	CYTotalFundraisingExpenseAmt
PY Other Expenses	$229,986	PYOtherExpensesAmt
CY Other Expenses	$348,555	CYOtherExpensesAmt
PY Total Expenses	$757,571	PYTotalExpensesAmt
CY Total Expenses	$908,005	CYTotalExpensesAmt
PY Revenues Less Expenses	$215,540	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$105,208	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,063,797	TotalAssetsBOYAmt
Total Assets EOY	$1,164,778	TotalAssetsEOYAmt
Total Liabilities BOY	$203,635	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$199,408	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$860,162	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$965,370	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROTECT, CONSERVE, AND ENHANCE WISCONSIN'S NATURAL RESOURCES BY ADVOCATING FOR AND SUPPORTING COUNTY CONSERVATION EFFORTS, FOR CURRENT AND FUTURE GENERATIONS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$647,724	ExpenseAmt
Grant	$2,818	GrantAmt
Revenue	$292,096	RevenueAmt
Desc	THE WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION IS FOCUSED ON THE FOLLOWING ACTIVITIES: (1) CONSERVATION TRAINING - MANAGING THE DIRECTIVES OF SITCOM (COUNTY, STATE, FEDERAL AND PRIVATE CONSERVATION AGENCIES) TO DELIVER HIGH PRIORITY CONSERVATION TRAINING TO RESOURCE PROFESSIONALS; (2) STANDARDS OVERSIGHT COUNCIL COORDINATION - MANAGING THE DIRECTIVES OF SOC (COUNTY, STATE, AND FEDERAL CONSERVATION TECHNICAL EXPERTS) TO COMPLETE WORK ON TECHNICAL PRACTICE STANDARDS DEVELOPMENT AS WELL AS MAINTAIN THE SOCWISCONSIN.ORG WEBSITE, AND UPDATE WORK PLANS; (3) ADVOCACY - ADVANCING THE INTERESTS OF COUNTY CONSERVATION AND PROVIDING INPUT TO AGENCIES ON TECHNICAL ISSUES, (4) PPROFESSIONAL DEVELOPMENT - FACILITATING CONSERVATION TRAINING AND OUTREACH MATERIALS, CONVENING ANNUAL CONFERENCE OF OVER 500 PROFESSIONALS; AND (5) YOUTH CONSERVATION EDUCATION - CONDUCTING POSTER AND SPEAKING PROGRAMS, THE WISCONSIN ENVIROTHON, AND MIDDLE SCHOOL AND HIGH SCHOOL CAMPS.	Desc
Total Program Service Expenses	$647,724	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	10	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MATTHEW KRUEGER	PersonNm
Phone	6084412677	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	121 S PINCKNEY STREET SUITE 420	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53703	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MONTE OSTERMAN
CHAIR	3.00	Yes (X)	Yes (X)	$0	$0	$0
BOB MICHEEL
VICE CHAIR	3.00	Yes (X)	Yes (X)	$0	$0	$0
CAROLYN SCHOLL
SECRETARY	3.00	Yes (X)	Yes (X)	$0	$0	$0
AMY PIAGET
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
KEN GERHARDT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MELISSA LUCK
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
CRAIG CONROY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
BEN DUFFORD
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
CHASE CUMMINGS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MIKE HOFBERGER
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
BRIAN HAASE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MIKE RITTER
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
TOM MANDLI
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARY HENRY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARISSA CASTELLO
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
SCOTT FRANK
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JIM WINKLER
BOARD MEMBER (THRU MAY)	1.00	Yes (X)		$0	$0	$0
MATTHEW KRUEGER
EXECUTIVE DIRECTOR	40.00		Yes (X)	$88,676	$0	$13,900

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$88,676	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$13,900	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$457,987	GovernmentGrantsAmt
All Other Contributions	$263,345	AllOtherContributionsAmt
Total Contributions	$721,332	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES	561920	$133,552	$133,552
MEMBERSHIP DUES	900099	$124,769	$124,769
PROGRAM SERVICE FEES	813312	$18,531	$18,531
TRAINING PROGRAM	611600	$15,244	$15,244

Field	Value	IRS element (for citing)
Total Program Service Revenue	$292,096	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$602	TotalRevenueColumnAmt
Exclusion	$602	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$6,787	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$9,405	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,618	TotalRevenueColumnAmt
Exclusion	-$2,618	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$3,110	GamingGrossIncomeAmt
Gaming Direct Expenses	$1,309	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,801	TotalRevenueColumnAmt
Exclusion	$1,801	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,013,213	TotalRevenueColumnAmt
Related Or Exempt Func Income	$292,096	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$215	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$2,818	TotalAmt
Program Services	$2,818	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$102,576	TotalAmt
Program Services	$81,854	ProgramServicesAmt
Management And General	$13,319	ManagementAndGeneralAmt
Fundraising	$7,403	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$371,740	TotalAmt
Program Services	$321,495	ProgramServicesAmt
Management And General	$47,102	ManagementAndGeneralAmt
Fundraising	$3,143	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$594	TotalAmt
Program Services	$474	ProgramServicesAmt
Management And General	$107	ManagementAndGeneralAmt
Fundraising	$13	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$45,552	TotalAmt
Program Services	$36,349	ProgramServicesAmt
Management And General	$8,190	ManagementAndGeneralAmt
Fundraising	$1,013	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$36,170	TotalAmt
Program Services	$28,863	ProgramServicesAmt
Management And General	$6,503	ManagementAndGeneralAmt
Fundraising	$804	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,133	TotalAmt
Management And General	$3,133	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$29,913	TotalAmt
Management And General	$29,913	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt
Program Services	$10,000	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$58,645	TotalAmt
Program Services	$40,117	ProgramServicesAmt
Management And General	$18,528	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,789	TotalAmt
Program Services	$13,468	ProgramServicesAmt
Management And General	$11,909	ManagementAndGeneralAmt
Fundraising	$412	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$871	TotalAmt
Program Services	$174	ProgramServicesAmt
Management And General	$678	ManagementAndGeneralAmt
Fundraising	$19	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$36,492	TotalAmt
Program Services	$23,732	ProgramServicesAmt
Management And General	$11,949	ManagementAndGeneralAmt
Fundraising	$811	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$11,533	TotalAmt
Program Services	$3,305	ProgramServicesAmt
Management And General	$8,228	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$149,771	TotalAmt
Program Services	$80,642	ProgramServicesAmt
Management And General	$69,129	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,485	TotalAmt
Program Services	$1,249	ProgramServicesAmt
Management And General	$203	ManagementAndGeneralAmt
Fundraising	$33	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PROFESSIONAL DEVELOPMEN	$19,758	$3,184	$16,574
MEMBERSHIP DUES AND FEE	$1,165		$1,165

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$908,005	TotalAmt
Program Services	$647,724	ProgramServicesAmt
Management And General	$246,630	ManagementAndGeneralAmt
Fundraising	$13,651	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,174	BOYAmt
EOY	$2,658	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$465,520	BOYAmt
EOY	$668,100	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$406,645	BOYAmt
EOY	$185,292	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,170	BOYAmt
EOY	$4,945	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$35,725	BOYAmt
EOY	$34,547	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$12,038	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$12,038	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$149,563	BOYAmt
EOY	$269,236	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,063,797	BOYAmt
EOY	$1,164,778	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$14,507	BOYAmt
EOY	$39,480	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,098	BOYAmt
EOY	$26,463	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$33,959	BOYAmt
EOY	$16,142	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$151,071	BOYAmt
EOY	$117,323	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$203,635	BOYAmt
EOY	$199,408	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	$548,283	BOYAmt
EOY	$593,199	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$311,879	BOYAmt
EOY	$372,171	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$860,162	BOYAmt
EOY	$965,370	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,063,797	BOYAmt
EOY	$1,164,778	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$105,208	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	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	0	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$46,054	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,235	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$499,352	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$724,308	CurrentTaxYearMinus1YearAmt
Current Tax Year	$721,332	CurrentTaxYearAmt
Total	$2,006,281	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$46,054	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,235	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$499,352	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$724,308	CurrentTaxYearMinus1YearAmt
Current Tax Year	$721,332	CurrentTaxYearAmt
Total	$2,006,281	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$269,692	SubstantialContributorsTotAmt
Public Support Total170	$1,736,589	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$252	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$231	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$158	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$181	CurrentTaxYearMinus1YearAmt
Current Tax Year	$602	CurrentTaxYearAmt
Total	$1,424	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$2,007,705	TotalSupportAmt
Gross Receipts Rltd Activities	$2,099,375	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.86500	PublicSupportCY170Pct
Public Support PY170	0.90480	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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 C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$10,000	FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$10,000	FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$907,762	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$917,762	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$162,664	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$40,666	FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$112,184	CurrentYearMinus3Amt
Current Year Minus2	$116,194	CurrentYearMinus2Amt
Current Year Minus1	$138,636	CurrentYearMinus1Amt
Current Year	$162,664	CurrentYearAmt
Total	$529,678	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$794,517	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$10,721	CurrentYearMinus3Amt
Current Year Minus2	$10,007	CurrentYearMinus2Amt
Current Year Minus1	$11,030	CurrentYearMinus1Amt
Current Year	$10,000	CurrentYearAmt
Total	$41,758	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$28,046	CurrentYearMinus3Amt
Current Year Minus2	$29,049	CurrentYearMinus2Amt
Current Year Minus1	$34,659	CurrentYearMinus1Amt
Current Year	$40,666	CurrentYearAmt
Total	$132,420	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$198,630	GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,038	OtherCostOrOtherBasisAmt
Depreciation	$12,038	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSITS	$2,690
OPERATING LEASE RIGHT-OF-USE ASSET	$112,547
RESTRICTED CASH	$153,999

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$269,236	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$117,323	Amt

Field	Value	IRS element (for citing)
Total Liability	$117,323	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, LINE 2B:	FormAndLineReferenceDesc
Explanation	USDA-NATURAL RESOURCE CONSERVATION SERVICE (NRCS) COUNTY CONTRIBUTION AGREEMENT. NRCS CONTRACTS WITH COUNTY LAND CONSERVATION DEPARTMENTS FOR TECHNICAL ASSISTANCE WORK IN SUPPORT OF NRCS PROGRAMS. FORMERLY NRCS CONTRACTED DIRECTLY WITH COUNTIES, BUT IS NOW CONTRACTING DIRECTLY WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. FOR THE SAKE OF EFFICIENTLY RUNNING MULTIPLE COUNTY-NRCS AGREEMENTS THROUGH ONE SINGLE CONTRACT WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. EACH COUNTY SIGNS A CONTRACT WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC., AND A "STATEMENT OF WORK" DEFINES SPECIFIC DELIVERABLES OF THE AGREEMENT, AS DETERMINED BY NRCS. CURRENTLY, THREE COUNTIES ARE CONTRACTED WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. UNDER THIS CONTRIBUTION AGREEMENT.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMBERSHIP: COUNTY, INDIVIDUAL, ASSOCIATE, ASSOCIATION STAFF, AND ADVISORS. COUNTY MEMBERSHIP - COUNTIES THAT PAY THE ANNUAL FULL "MEMBER COUNTY" DUES SHALL BE "MEMBER COUNTIES." ALL LAND CONSERVATION COMMITTEE MEMBERS AND CONSERVATION DEPARTMENT STAFF OF EACH "MEMBER COUNTY" SHALL BE "MEMBERS" OF THE ASSOCIATION AND ALL ASSOCIATION SERVICES, PRIVILEGES AND VOTING RIGHTS SHALL BE MADE AVAILABLE TO THEM. INDIVIDUAL MEMBER - INDIVIDUAL LCC MEMBERS OR CONSERVATION DEPARTMENT STAFF OF ANY COUNTY THAT IS NOT A MEMBER COUNTY MAY BECOME AN INDIVIDUAL MEMBER BY PAYING THE ANNUAL "INDIVIDUAL MEMBER" FEE. ALL ASSOCIATION SERVICES SHALL BE AVAILABLE TO INDIVIDUAL MEMBERS AT MEMBER COSTS, BUT THEY SHALL HAVE NO VOTING RIGHTS AT ANNUAL MEETINGS. INDIVIDUAL MEMBERS MAY PARTICIPATE IN AND VOTE ON ALL OTHER WI LAND + WATER ACTIVITIES. ASSOCIATE MEMBERS - ANY NON-COUNTY INDIVIDUAL OR ORGANIZATION THAT HAS A COMMON INTEREST IN THE MISSION OR PURPOSES OF THE ASSOCIATION MAY BECOME AN ASSOCIATE MEMBER PROVIDED THEY PAY THE ANNUAL DUES FOR AN ASSOCIATE MEMBER. WI LAND + WATER SERVICES SHALL BE AVAILABLE TO ASSOCIATE MEMBERS AT DISCOUNTED COSTS, AS DETERMINED BY THE BOARD OF DIRECTORS, BUT ASSOCIATE MEMBERS SHALL HAVE NO VOTING RIGHTS. ASSOCIATION STAFF - ASSOCIATION STAFF SHALL BE DEEMED NON-VOTING MEMBERS OF THE ASSOCIATION AND NO DUES WOULD APPLY. ADVISORS - THE ASSOCIATION MAY REQUEST PROGRAM UPDATES OR ADVICE FROM AGENCIES OR ORGANIZATIONS THAT AFFECT COUNTY CONSERVATION PROGRAMS. THESE ADVISORS SHALL HAVE NO ASSOCIATION PRIVILEGES OR VOTING RIGHTS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	CHANGES TO THESE BYLAWS SHALL REQUIRE A TWO-THIRDS MAJORITY VOTE OF MEMBER COUNTIES PRESENT DURING AN ANNUAL MEETING OF THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE PREPARED FORM 990 IS REVIEWED BY THE ASSOCIATION'S EXECUTIVE DIRECTOR BEFORE THE RETURN IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ALL DIRECTORS COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT WHEN THEY JOIN THE ASSOCIATION'S GOVERNING BODY. THE COMPLETED STATEMENTS ARE REVIEWED BY THE DIRECTORS WITH ASSISTANCE FROM THE ASSOCIATION'S MANAGEMENT. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS HOLDS AN ANNUAL PERFORMANCE REVIEW FOR THE EXECUTIVE DIRECTOR IN WHICH THEY APPROVE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION HAS BEEN COMPARED TO OTHER LIKE ORGANIZATIONS. THIS PROCESS LAST TOOK PLACE IN NOVEMBER 2023.
FORM 990, PART VI, SECTION C, LINE 19	THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.