2023-11-03T11:34:41-04:00 2022-12-31 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2022-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7127908221 1436 HIGHWAY 141 COON RAPIDS IA 50058 ELIZABETH GARST TREASURER 7127908221 2023-11-02 true ELIZABETH GARST 999009999 false ALEXANDRA KAFER CPA P02066016 5152883279 2023-11-02 2022 2023-04-26 12:10:37Z BUTCH NIEBUHR 2604930 false X WWW.WHITEROCKCONSERVANCY.ORG X 2004 IA 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. 14 12 27 1000 0 9925109 438696 899175 923212 382655 145770 4719 4081 11211658 1511759 0 0 536464 634457 0 84955 6736953 998372 7273417 1632829 3938241 -121070 23838581 22807016 315148 281244 23523433 22525772 X 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, THE LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE 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. false false 716458 668885 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 STERWARDSHIP 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. 514893 254327 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. 1231351 true true false false false false true false false true true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 10 0 27 true false false false false false false false false false false false false X 14 12 true false false false false true true true true false false true true true true true true true false false X JENNIFER GARST 7127908221 1436 HIGHWAY 141 COON RAPIDS IA 50058 TODD COFFELT DIRECTOR 3.00 40.00 X 0 125192 19200 LISA HEIN DIRECTOR 3.00 40.00 X 0 94750 855 NIKI REYNOLDS LEFT AUG 2022 PAST EXECUTI 40.00 X 72342 0 3300 SARAH GARST DIRECTOR 4.00 X 0 0 0 NATE REAGEN DIRECTOR 4.00 X 0 0 0 CHRIS EDDY DIRECTOR 4.00 X 0 0 0 NADILIA GOMEZ DIRECTOR 3.00 X 0 0 0 ANDREW HENKEN DIRECTOR 3.00 X 0 0 0 HALLIE STILL-CARIS DIRECTOR 3.00 X 0 0 0 ROBERT RILEY DIRECTOR 3.00 X 0 0 0 ANITA O'GARA LEFT JAN 2022 DIRECTOR 3.00 X 0 0 0 DUANE SAND PAST PRESIDE 3.00 X 0 0 0 BUTCH NIEBUHR PRES. & ACTI 4.00 X X 0 0 0 NICHOLAS LUDWIG VICE PRESIDE 5.00 X X 0 0 0 ELIZABETH GARST TREASURER 4.00 X X 0 0 0 JENNIFER GARST SECRETARY 6.00 X X 0 0 0 72342 219942 23355 false false false 438696 5190 438696 LAND STEWARDSHIP & CONSERV. 900099 668885 668885 OUTDOOR RECREATION & EVENTS 900099 254327 254327 923212 64526 64526 1150326 23961 1093043 57283 23961 81244 81244 4130 128 4002 4002 MISCELLANEOUS REVENUE 900099 79 79 79 1511759 927214 145849 75642 41751 26569 7322 475797 361606 90019 24172 28677 20312 8365 54341 38588 12611 3142 8728 4420 4308 27805 27805 20494 20494 65625 30823 1113 33689 18135 1796 8295 8044 6361 152 5268 941 13676 4564 7703 1409 136058 131274 4656 128 32584 30855 1592 137 2420 2420 296354 287928 7627 799 72355 11894 60461 SUPPLIES & MATERIALS 173620 162943 8335 2342 REPAIRS AND MAINTENANCE 48747 48440 307 OUTSIDE SERVICES 29197 29197 TRAINING & DEVELOPMENT 13231 2879 10032 320 32982 21929 8543 2510 1632829 1231351 316523 84955 9506 9022 1174705 1139037 46469 46469 628 1110 73744 47169 67175 77194 19124868 2980858 16376758 16144010 3299331 2848896 545000 545000 2245265 1949109 23838581 22807016 99995 121618 120629 73784 94524 85842 315148 281244 X 17422941 17474355 6100492 5051417 23523433 22525772 23838581 22807016 X -121070 -671219 2575 -207947 X true X false true false X X X 3 IOWA DEPARTMENT OF NATURAL RESOURCES 426004572 6 true 21250 0 IOWA NATURAL HERITAGE FOUNDATION 421127544 7 true 85 0 LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE 426004224 6 true 0 0 3 21335 0 true false false false false false false false false false false false false false false false false 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 CLASS A DIRECTOR AND THE EXISTING CLASS A DIRECTORS DESIGNATE A SUCCESSOR CLASS A 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 CLASS A DIRECTOR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 8 1998.04 1 true 1161.00 50810 5714851 127142 -730592 181381 28253 4901767 2185323 3226209 414635 93994 17322 5714851 1999799 291738 93793 12421 2185323 1642265 100000 355211 85723 11954 1999799 1843854 -105020 85270 11299 1642265 0.07250 0.92750 true false 13400368 13400368 1931287 429836 920499 1440624 864971 640523 224448 2498406 1419836 1078570 16144010 BENEFICIAL INT. IN COMMUNITY FOUND. 1493109 RESIDENCE SUBJECT TO LIFE INTEREST 456000 1949109 BENEFICIARY USE OF LIFE INT. OF RES. 64286 CUSTOMER DEPOSITS & GIFT CARD PAY. 15865 PAYROLL TAXES & SALES TAX PAY. 5691 85842 X 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. 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, THE LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE 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 7A EACH CLASS A DIRECTOR SERVES FOR A TERM OF THREE YEARS. THE TERMS OF THE CLASS A DIRECTORS ARE STAGGERED SO THAT THE TERMS OF THREE OR FOUR CLASS A DIRECTORS EXPIRE EACH YEAR. WHEN THERE IS A VACANCY FOR A CLASS A DIRECTOR, THE EXISTING CLASS A DIRECTORS DESIGNATE A SUCCESSOR CLASS A DIRECTOR, SUBJECT TO THE RIGHT OF THE "SUPPORTED ORGANIZATIONS" TO VETO ANY DESIGNEE. IN ADDITION, THE "SUPPORTED ORGANIZATIONS" HAVE THE RIGHT TO REMOVE ANY CLASS A DIRECTOR. EACH CLASS B DIRECTOR SERVES FOR A TERM OF THREE YEARS. THE TERMS OF THE CLASS B DIRECTORS ARE STAGGERED SO THAT THE TERM OF ONE CLASS B DIRECTOR EXPIRES EACH YEAR. WHEN THERE IS A VACANCY FOR A CLASS B DIRECTOR, THE EXISTING CLASS B DIRECTORS DESIGNATE A SUCCESSOR CLASS B DIRECTOR, SUBJECT TO THE RIGHT OF THE "GARST FAMILY ADVISORY COMMITTEE" (AS DEFINED IN THE BYLAWS OF WHITEROCK CONSERVANCY) TO VETO ANY DESIGNEE. IN ADDITION, THE "GARST FAMILY ADVISORY COMMITTEE" HAS THE RIGHT TO REMOVE ANY CLASS B DIRECTOR. THE "GARST FAMILY ADVISORY COMMITTEE" HAS THE RIGHT TO VETO ANY SUCCESSOR CLASS B DESIGNEE. IN ADDITION, THE "GARST FAMILY ADVISORY COMMITTEE" HAS THE RIGHT TO REMOVE ANY CLASS B DIRECTOR FROM THE BOARD. 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 CLASS A DESIGNEE. IN ADDITION, THE "SUPPORTED ORGANIZATIONS" HAVE THE RIGHT TO REMOVE ANY CLASS A DIRECTOR FROM THE BOARD. THE "GARST FAMILY ADVISORY COMMITTEE" HAS THE RIGHT TO VETO ANY SUCCESSOR CLASS B DESIGNEE. IN ADDITION, THE "GARST FAMILY ADVISORY COMMITTEE" HAS THE RIGHT TO REMOVE ANY CLASS B 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 4,286 CHANGE IN BENEFICIAL INTEREST -212,233 TOTAL -207,947 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 LEOPOLD CENTER FOR SUSTAINABLE AGRI 209 CURTISS HALL IA ST UNIVERITY AMES IA 50011 426004224 RESEARCH IA 509A1 6 N/A false false false false false false false false false false false false false false false false false false true false