WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION INC (EIN 39-1448749)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202333199349315188
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-11-15T13:33:31-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390974031PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEGNER CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12921 LANDMARK PL STE 300AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP537134236ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391448749EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WISCONSIN LAND AND WATER CONSERVATIONBusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWISCBusinessNameControlTxt
Phone6084412677PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 S PINCKNEY ST 420AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW KRUEGERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6084412677PhoneNum
Signature2023-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMATTHEWPersonFirstNm
Person LastKRUEGERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMIKE HABLEWITZ CPAPreparerPersonNm
PTINP01259157PTIN
Phone6082744020PhoneNum
Preparation2023-11-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATTHEW KRUEGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 S PINCKNEY ST 420AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$973,111GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WISCONSINLANDWATER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTO 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 Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers80TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$499,352PYContributionsGrantsAmt
CY Contributions Grants$724,308CYContributionsGrantsAmt
PY Program Service Revenue$234,798PYProgramServiceRevenueAmt
CY Program Service Revenue$248,622CYProgramServiceRevenueAmt
PY Investment Income$158PYInvestmentIncomeAmt
CY Investment Income$181CYInvestmentIncomeAmt
PY Other Revenue$3,935PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$738,243PYTotalRevenueAmt
CY Total Revenue$973,111CYTotalRevenueAmt
PY Grants And Similar Paid$4,229PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,326CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$450,158PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$524,259CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$12,494CYTotalFundraisingExpenseAmt
PY Other Expenses$153,570PYOtherExpensesAmt
CY Other Expenses$229,986CYOtherExpensesAmt
PY Total Expenses$607,957PYTotalExpensesAmt
CY Total Expenses$757,571CYTotalExpensesAmt
PY Revenues Less Expenses$130,286PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$215,540CYRevenuesLessExpensesAmt
Total Assets BOY$659,723TotalAssetsBOYAmt
Total Assets EOY$1,063,797TotalAssetsEOYAmt
Total Liabilities BOY$15,101TotalLiabilitiesBOYAmt
Total Liabilities EOY$203,635TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$644,622NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$860,162NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$560,057ExpenseAmt
Grant$3,326GrantAmt
Revenue$248,622RevenueAmt
DescTHE 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 - LEADING A COALITION OF COUNTIES, AGRICULTURAL AND ENVIRONMENTAL GROUPS TO BUILD LEGISLATIVE SUPPORT FOR INCREASING COUNTY STAFFING GRANTS FOR LAND CONSERVATION DEPARTMENTS, INCLUDING A SERIES OF STRATEGY MEETINGS WITH COALITION PARTNERS AND LEGISLATORS, AND ALSO ENCOURAGING ASSOCIATION MEMBERS TO EXPRESS SUPPORT OF THE EFFORT TO STATE AGENCIES AND THEIR LEGISLATORS; (4) PROFESSIONAL DEVELOPMENT - DEVELOPING STATEWIDE CONSERVATION OUTREACH MATERIALS, PROVIDING INPUT TO AGENCIES AND SITCOM ON TECHNICAL ISSUES, CONDUCTING THE ANNUAL CONFERENCE FOR OVER 400 ATTENDEES; AND (5) YOUTH EDUCATION -- CONDUCTING VIRTUAL POSTER AND SPEAKING CONSERVATION PROGRAMS, A HYBRID WI ENVIROTHON AND MIDDLE SCHOOL CONSERVATION CAMP AND HIGH SCHOOL CONSERVATION CAMP.Desc
Total Program Service Expenses$560,057TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee7EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMATTHEW KRUEGERPersonNm
Phone6084412677PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 S PINCKNEY STREET SUITE 420AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MONTE OSTERMAN
CHAIR3.00Yes (X)Yes (X)$0$0$0
BOB MICHEEL
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
CAROLYN SCHOLL
SECRETARY3.00Yes (X)Yes (X)$0$0$0
ALAN BARROWS
TREASURER (THRU 6/22)1.00Yes (X)Yes (X)$0$0$0
AMY PIAGET
TREASURER (STARTED 7/22)1.00Yes (X)$0$0$0
CRAIG CONROY
BOARD MEMBER1.00Yes (X)$0$0$0
KEN FISHER
BOARD MEMBER (THRU 6/22)1.00Yes (X)$0$0$0
KEN DOLATA
BOARD MEMBER (THRU 6/22)1.00Yes (X)$0$0$0
CHASE CUMMINGS
BOARD MEMBER1.00Yes (X)$0$0$0
BEN DUFFORD
BOARD MEMBER1.00Yes (X)$0$0$0
MIKE HOFBERGER
BOARD MEMBER1.00Yes (X)$0$0$0
RUSSELL RINDSIG
BOARD MEMBER (THRU 4/22)1.00Yes (X)$0$0$0
TOM CLARK
BOARD MEMBER (THRU 6/22)1.00Yes (X)$0$0$0
MELISSA LUCK
BOARD MEMBER1.00Yes (X)$0$0$0
BRIAN HAASE
BOARD MEMBER1.00Yes (X)$0$0$0
BOB MOTT
BOARD MEMBER (THRU 6/22)1.00Yes (X)$0$0$0
JIM WINKLER
BOARD MEMBER (STARTED 7/22)1.00Yes (X)$0$0$0
KEN GERHARDT
BOARD MEMBER (STARTED 7/22)1.00Yes (X)$0$0$0
TOM MANDLI
BOARD MEMBER (STARTED 7/22)1.00Yes (X)$0$0$0
MARY HENRY
BOARD MEMBER (STARTED 7/22)1.00Yes (X)$0$0$0
MARISSA CASTELLO
BOARD MEMBER (STARTED 7/22)1.00Yes (X)$0$0$0
SCOTT FRANK
BOARD MEMBER (STARTED 7/22)1.00Yes (X)$0$0$0
MATTHEW KRUEGER
EXECUTIVE DIRECTOR40.00Yes (X)$80,901$0$2,525
FieldValueIRS element (for citing)
Total Reportable Comp From Org$80,901TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,525TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$4,606FundraisingAmt
Government Grants$506,923GovernmentGrantsAmt
All Other Contributions$212,779AllOtherContributionsAmt
Total Contributions$724,308TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$121,268$121,268
REGISTRATION FEES561920$79,885$79,885
PROGRAM SERVICE FEES813312$37,095$37,095
TRAINING PROGRAM611600$10,374$10,374
FieldValueIRS element (for citing)
Total Program Service Revenue$248,622TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$181TotalRevenueColumnAmt
Exclusion$181ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$4,606ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$973,111TotalRevenueColumnAmt
Related Or Exempt Func Income$248,622RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$181ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,326TotalAmt
Program Services$3,326ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$83,427TotalAmt
Program Services$69,534ProgramServicesAmt
Management And General$7,366ManagementAndGeneralAmt
Fundraising$6,527FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$353,182TotalAmt
Program Services$294,369ProgramServicesAmt
Management And General$55,905ManagementAndGeneralAmt
Fundraising$2,908FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,590TotalAmt
Program Services$6,326ProgramServicesAmt
Management And General$1,100ManagementAndGeneralAmt
Fundraising$164FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$46,689TotalAmt
Program Services$38,914ProgramServicesAmt
Management And General$6,766ManagementAndGeneralAmt
Fundraising$1,009FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$33,371TotalAmt
Program Services$27,814ProgramServicesAmt
Management And General$4,836ManagementAndGeneralAmt
Fundraising$721FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,434TotalAmt
Management And General$4,434ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$30,460TotalAmt
Management And General$30,460ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$11,030TotalAmt
Program Services$11,030ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$33,531TotalAmt
Program Services$27,165ProgramServicesAmt
Management And General$6,366ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,536TotalAmt
Program Services$13,680ProgramServicesAmt
Management And General$9,549ManagementAndGeneralAmt
Fundraising$307FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$11,240TotalAmt
Program Services$9,062ProgramServicesAmt
Management And General$2,043ManagementAndGeneralAmt
Fundraising$135FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$32,451TotalAmt
Program Services$27,746ProgramServicesAmt
Management And General$4,094ManagementAndGeneralAmt
Fundraising$611FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,269TotalAmt
Management And General$3,269ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$61,639TotalAmt
Program Services$24,003ProgramServicesAmt
Management And General$37,636ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,185TotalAmt
Program Services$4,322ProgramServicesAmt
Management And General$751ManagementAndGeneralAmt
Fundraising$112FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROFESSIONAL DEVELOPMEN$8,240$0$8,240$0
MEMBERSHIP DUES AND FEE$2,205$0$2,205$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,766TotalAmt
Program Services$2,766ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$757,571TotalAmt
Program Services$560,057ProgramServicesAmt
Management And General$185,020ManagementAndGeneralAmt
Fundraising$12,494FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$515,435BOYAmt
EOY$5,174EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,750BOYAmt
EOY$465,520EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$127,714BOYAmt
EOY$406,645EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$745BOYAmt
EOY$1,170EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,079BOYAmt
EOY$35,725EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,038LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,038LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$149,563EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$659,723BOYAmt
EOY$1,063,797EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$14,601BOYAmt
EOY$14,507EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$500BOYAmt
EOY$4,098EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
EOY$33,959EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$151,071EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,101BOYAmt
EOY$203,635EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$489,880BOYAmt
EOY$548,283EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$154,742BOYAmt
EOY$311,879EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$644,622BOYAmt
EOY$860,162EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$659,723BOYAmt
EOY$1,063,797EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$215,540ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,014CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$46,054CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,235CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$499,352CurrentTaxYearMinus1YearAmt
Current Tax Year$724,308CurrentTaxYearAmt
Total$1,313,963TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,014CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$46,054CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,235CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$499,352CurrentTaxYearMinus1YearAmt
Current Tax Year$724,308CurrentTaxYearAmt
Total$1,313,963TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$124,134SubstantialContributorsTotAmt
Public Support Total170$1,189,829PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$173CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$252CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$231CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$158CurrentTaxYearMinus1YearAmt
Current Tax Year$181CurrentTaxYearAmt
Total$995TotalAmt
FieldValueIRS element (for citing)
Total Support$1,314,958TotalSupportAmt
Gross Receipts Rltd Activities$2,406,001GrossReceiptsRltdActivitiesAmt
Public Support CY1700.90480PublicSupportCY170Pct
Public Support PY1700.99850PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt
Affiliated Group Total$0AffiliatedGroupTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$11,030FilingOrganizationsTotalAmt
Affiliated Group Total$0AffiliatedGroupTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$11,030FilingOrganizationsTotalAmt
Affiliated Group Total$0AffiliatedGroupTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$746,541FilingOrganizationsTotalAmt
Affiliated Group Total$0AffiliatedGroupTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$757,571FilingOrganizationsTotalAmt
Affiliated Group Total$0AffiliatedGroupTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$138,636FilingOrganizationsTotalAmt
Affiliated Group Total$0AffiliatedGroupTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$34,659FilingOrganizationsTotalAmt
Affiliated Group Total$0AffiliatedGroupTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$115,090CurrentYearMinus3Amt
Current Year Minus2$112,184CurrentYearMinus2Amt
Current Year Minus1$116,194CurrentYearMinus1Amt
Current Year$138,636CurrentYearAmt
Total$482,104TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$723,156LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$21,606CurrentYearMinus3Amt
Current Year Minus2$10,721CurrentYearMinus2Amt
Current Year Minus1$10,007CurrentYearMinus1Amt
Current Year$11,030CurrentYearAmt
Total$53,364TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$28,773CurrentYearMinus3Amt
Current Year Minus2$28,046CurrentYearMinus2Amt
Current Year Minus1$29,049CurrentYearMinus1Amt
Current Year$34,659CurrentYearAmt
Total$120,527TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$180,791GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,038OtherCostOrOtherBasisAmt
Depreciation$12,038DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSITS$2,690
OPERATING LEASE RIGHT-OF-USE ASSET$146,873
FieldValueIRS element (for citing)
Total Book Value Other Assets$149,563TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$151,071Amt
FieldValueIRS element (for citing)
Total Liability$151,071TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART IV, LINE 2B:FormAndLineReferenceDesc
ExplanationUSDA-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 ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE 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 7AMEMBERS ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BCHANGES 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 11BTHE 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 12CALL 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 15ATHE 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 2022.
FORM 990, PART VI, SECTION C, LINE 19THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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