SAND COUNTY FOUNDATION INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: SAND COUNTY FOUNDATION INC (EIN 39-6089450)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-10-12
IRS object ID: 202102859349302150
Schema version: 2020v4.1
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 D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-10-12T16:15:53-05:00	ReturnTs
Tax Period End	2020-12-31	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	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	396089450	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE SAND COUNTY FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SAND	BusinessNameControlTxt
Phone	6086634605	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	131 W WILSON ST NO 610	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	537033243	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KEVIN MCALEESE	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	6086634605	PhoneNum
Signature	2021-10-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KEVIN	PersonFirstNm
Person Last	MCALEESE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	YIGIT UCTUM CPA	PreparerPersonNm
PTIN	P01269549	PTIN
Phone	6082744020	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KEVIN MCALEESE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	131 W WILSON ST NO 610	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	537033243	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,697,536	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	SANDCOUNTYFOUNDATION.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1965	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	INSPIRE AND ENABLE PRIVATE LANDOWNERS TO ETHICALLY MANAGE NATURAL RESOURCES IN THEIR CARE.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	16	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,775,213	PYContributionsGrantsAmt
CY Contributions Grants	$2,713,436	CYContributionsGrantsAmt
PY Program Service Revenue	$209,514	PYProgramServiceRevenueAmt
CY Program Service Revenue	$400,687	CYProgramServiceRevenueAmt
PY Investment Income	$162,887	PYInvestmentIncomeAmt
CY Investment Income	$197,142	CYInvestmentIncomeAmt
PY Other Revenue	$5,393	PYOtherRevenueAmt
CY Other Revenue	$11,848	CYOtherRevenueAmt
PY Total Revenue	$2,153,007	PYTotalRevenueAmt
CY Total Revenue	$3,323,113	CYTotalRevenueAmt
PY Grants And Similar Paid	$206,478	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$203,095	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,769,879	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,108,923	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$24,750	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$11,250	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$182,419	CYTotalFundraisingExpenseAmt
PY Other Expenses	$827,251	PYOtherExpensesAmt
CY Other Expenses	$665,394	CYOtherExpensesAmt
PY Total Expenses	$2,828,358	PYTotalExpensesAmt
CY Total Expenses	$2,988,662	CYTotalExpensesAmt
PY Revenues Less Expenses	-$675,351	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$334,451	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,254,986	TotalAssetsBOYAmt
Total Assets EOY	$12,263,056	TotalAssetsEOYAmt
Total Liabilities BOY	$154,733	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$232,915	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,100,253	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$12,030,141	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO INSPIRE & ENABLE A GROWING NUMBER OF PRIVATE LANDOWNERS TO ETHICALLY MANAGE NATURALRESOURCES IN THEIR CARE SO THAT FUTUREGENERATIONS HAVE CLEAN & ABUNDANTWATER, HEALTHY SOIL TO SUPPORT AGRICULTURE & FORESTRY, PLENTIFUL HABITATFOR WILDLIFE & OPPORTUNITIES FOR OUTDOOR RECREATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$969,701	ExpenseAmt
Grant	$39,382	GrantAmt
Revenue	$0	RevenueAmt
Desc	AGRICULTURAL CONSERVATION - THE FOUNDATION'S AGRICULTURAL CONSERVATION PROGRAM DEMONSTRATES LAND MANAGEMENT PRACTICES THAT PROTECT SOIL AND WATER, UTILIZE THEM MORE EFFICIENTLY, AND MAXIMIZE THE ENVIRONMENTAL BENEFITS AND PRODUCTIVE CAPACITY OF AGRICULTURAL SYSTEMS. WE STRIVE TO ENSURE THAT CONSERVATION MEASURES ENHANCE THE LONG-TERM PROFITABILITY AND RESILIENCE OF FARMS AND RANCHES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$689,260	ExpenseAmt
Grant	$163,713	GrantAmt
Revenue	$0	RevenueAmt
Desc	LEOPOLD CONSERVATION AWARD - THE LEOPOLD CONSERVATION AWARD RECOGNIZES FARMERS, RANCHERS AND FORESTERS FOR ACHIEVEMENTS IN CONSERVATION ON WORKING LAND. WITH PROMINENT PARTNERS IN MANY STATES ACROSS THE U.S., THE FOUNDATION PRESENTS THE ANNUAL AWARDS IN SETTINGS THAT SHOWCASE THE LANDOWNERS' CONSERVATION SUCCESS AMONG THEIR PEERS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$685,248	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$400,687	RevenueAmt
Desc	CONSERVATION POLICY AND INFLUENCE - THROUGH ITS CONSERVATION POLICY INITIATIVE, THE FOUNDATION USES SOME OF THE SAME PRINCIPLES FROM ITS BODY OF WORK TO BUILD AND SUPPORT ECOSYSTEM-SCALE SPECIES CONSERVATION MODELS THAT WILL ENGAGE, RESPECT AND INCENTIVIZE PRIVATE LANDOWNERS AND BUSINESSES; ADDRESS SPECIES DECLINE BEFORE AN ENDANGERED SPECIES ACT INTERVENTION; AND ENGENDER UNDERSTANDING AND SUPPORT FOR BETTER HABITAT ON PRIVATE LANDS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,344,209	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	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	35	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
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	13	GoverningBodyVotingMembersCnt
Independent Voting Member	12	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	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	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	Yes (1)	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	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KEVIN MCALEESE	PersonNm
Phone	6086634605	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	131 W WILSON ST STE 610	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	537033243	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
LYNNE SHERROD
CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID HANSON
VICE CHAIRMAN/SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
REED COLEMAN
CHAIRMAN EMERITUS (THRU AUG)	1.00	Yes (X)	Yes (X)	$0	$0	$0
HOMER BUELL
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
TINA BUFORD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICHARD CATES PHD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
THOMAS ZALE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
EDWARD WARNER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STANLEY TEMPLE PHD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
NANCY DELONG
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KEVIN CONRAD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN DUNCAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRENT HAGLUND PHD
DIRECTOR	32.00	Yes (X)		$75,611	$0	$0
KEVIN MCALEESE
PRESIDENT & CEO	40.00		Yes (X)	$147,941	$0	$31,188
TIMOTHY MALE PHD
EXECUTIVE DIRECTOR - EPIC	40.00			$127,177	$0	$15,990	Yes (X)
HEIDI PETERSON PHD
VICE-PRESIDENT, AGRICULTURAL RESEARCH & CONSERVATI	40.00			$131,370	$0	$17,986	Yes (X)
CHRISTINA SCHELLPFEFFER
VICE-PRESIDENT EXTERNAL RELATIONS	40.00			$119,710	$0	$23,611	Yes (X)
YA-WEI LI
DIRECTOR OF BIODIVERSITY - EPIC	40.00			$124,754	$0	$20,681	Yes (X)
KEMPER DURAND
WATER QUALITY PARTNERSHIPS DIRECTOR	40.00			$120,416	$0	$23,917	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$846,979	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$133,373	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	7	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$514,524	GovernmentGrantsAmt
All Other Contributions	$2,198,912	AllOtherContributionsAmt
Total Contributions	$2,713,436	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM SERVICE FEES	Desc
Business	541900	BusinessCd
Total Revenue Column	$400,687	TotalRevenueColumnAmt
Related Or Exempt Func Income	$400,687	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$400,687	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$126,250	TotalRevenueColumnAmt
Exclusion	$126,250	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$445,315	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$374,423	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$70,892	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$70,892	TotalRevenueColumnAmt
Exclusion	$70,892	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,848	TotalRevenueColumnAmt
Exclusion	$11,848	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$11,848	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,323,113	TotalRevenueColumnAmt
Related Or Exempt Func Income	$400,687	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$208,990	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$60,000	TotalAmt
Program Services	$60,000	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$143,095	TotalAmt
Program Services	$143,095	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$254,740	TotalAmt
Program Services	$201,575	ProgramServicesAmt
Management And General	$35,318	ManagementAndGeneralAmt
Fundraising	$17,847	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,530,622	TotalAmt
Program Services	$1,211,178	ProgramServicesAmt
Management And General	$212,209	ManagementAndGeneralAmt
Fundraising	$107,235	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$52,862	TotalAmt
Program Services	$41,830	ProgramServicesAmt
Management And General	$7,329	ManagementAndGeneralAmt
Fundraising	$3,703	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$146,762	TotalAmt
Program Services	$116,133	ProgramServicesAmt
Management And General	$20,347	ManagementAndGeneralAmt
Fundraising	$10,282	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$123,937	TotalAmt
Program Services	$98,071	ProgramServicesAmt
Management And General	$17,183	ManagementAndGeneralAmt
Fundraising	$8,683	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,464	TotalAmt
Program Services	$975	ProgramServicesAmt
Management And General	$3,489	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$61,100	TotalAmt
Management And General	$61,100	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$11,250	TotalAmt
Fundraising	$11,250	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$36,409	TotalAmt
Management And General	$36,409	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$277,475	TotalAmt
Program Services	$265,127	ProgramServicesAmt
Management And General	$7,598	ManagementAndGeneralAmt
Fundraising	$4,750	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$30,270	TotalAmt
Program Services	$8,373	ProgramServicesAmt
Management And General	$21,156	ManagementAndGeneralAmt
Fundraising	$741	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$60,118	TotalAmt
Program Services	$43,052	ProgramServicesAmt
Management And General	$10,565	ManagementAndGeneralAmt
Fundraising	$6,501	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$17,974	TotalAmt
Program Services	$4,972	ProgramServicesAmt
Management And General	$12,562	ManagementAndGeneralAmt
Fundraising	$440	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$85,925	TotalAmt
Program Services	$73,766	ProgramServicesAmt
Management And General	$5,627	ManagementAndGeneralAmt
Fundraising	$6,532	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$39,218	TotalAmt
Program Services	$37,069	ProgramServicesAmt
Management And General	$1,529	ManagementAndGeneralAmt
Fundraising	$620	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$13,290	TotalAmt
Program Services	$13,290	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,715	TotalAmt
Program Services	$474	ProgramServicesAmt
Management And General	$1,199	ManagementAndGeneralAmt
Fundraising	$42	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,383	TotalAmt
Program Services	$2,319	ProgramServicesAmt
Management And General	$5,859	ManagementAndGeneralAmt
Fundraising	$205	FundraisingAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	DUES AND SUBSCRIPTIONS	Desc
Total	$29,053	TotalAmt
Program Services	$22,910	ProgramServicesAmt
Management And General	$2,555	ManagementAndGeneralAmt
Fundraising	$3,588	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,988,662	TotalAmt
Program Services	$2,344,209	ProgramServicesAmt
Management And General	$462,034	ManagementAndGeneralAmt
Fundraising	$182,419	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,161	BOYAmt
EOY	$18,509	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$88,967	BOYAmt
EOY	$397,748	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$605,578	BOYAmt
EOY	$620,359	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$91,269	BOYAmt
EOY	$97,598	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$19,613	BOYAmt
EOY	$33,812	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$105,007	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$100,149	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,573	BOYAmt
EOY	$4,858	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,633,265	BOYAmt
EOY	$6,352,010	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$3,792,560	BOYAmt
EOY	$4,738,162	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,254,986	BOYAmt
EOY	$12,263,056	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$114,733	BOYAmt
EOY	$202,915	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$40,000	BOYAmt
EOY	$30,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$154,733	BOYAmt
EOY	$232,915	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	$6,399,588	BOYAmt
EOY	$7,900,325	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,700,665	BOYAmt
EOY	$4,129,816	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,100,253	BOYAmt
EOY	$12,030,141	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,254,986	BOYAmt
EOY	$12,263,056	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$334,451	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,595,437	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	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	$1,409,392	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$965,353	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,962,674	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,775,213	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,713,436	CurrentTaxYearAmt
Total	$8,826,068	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,409,392	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$965,353	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,962,674	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,775,213	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,713,436	CurrentTaxYearAmt
Total	$8,826,068	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,655,255	SubstantialContributorsTotAmt
Public Support Total170	$7,170,813	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$142,433	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$141,203	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$174,768	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$163,141	CurrentTaxYearMinus1YearAmt
Current Tax Year	$126,250	CurrentTaxYearAmt
Total	$747,795	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$9,573,863	TotalSupportAmt
Gross Receipts Rltd Activities	$1,058,312	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.74900	PublicSupportCY170Pct
Public Support PY170	0.75800	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 D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,523,336	BeginningYearBalanceAmt
Investment Earnings Or Losses	$4,444,131	InvestmentEarningsOrLossesAmt
Other Expenditures	$445,315	OtherExpendituresAmt
End Year Balance	$10,522,152	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,606,342	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,253,620	InvestmentEarningsOrLossesAmt
Other Expenditures	$336,626	OtherExpendituresAmt
End Year Balance	$6,523,336	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,175,196	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$251,585	InvestmentEarningsOrLossesAmt
Other Expenditures	$317,269	OtherExpendituresAmt
End Year Balance	$5,606,342	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,041,388	BeginningYearBalanceAmt
Investment Earnings Or Losses	$780,897	InvestmentEarningsOrLossesAmt
Other Expenditures	$647,089	OtherExpendituresAmt
End Year Balance	$6,175,196	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,916,065	BeginningYearBalanceAmt
Contributions	$306,750	ContributionsAmt
Investment Earnings Or Losses	$223,255	InvestmentEarningsOrLossesAmt
Other Expenditures	$404,682	OtherExpendituresAmt
End Year Balance	$6,041,388	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.73380	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.26620	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.00000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$105,007	OtherCostOrOtherBasisAmt
Depreciation	$100,149	DepreciationAmt
Book Value	$4,858	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,858	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
C&H INVESTMENT CO., INC. PREFERRED STOCK	$70,000	F
INVESTMENT IN LIMITED PARTNERSHIP	$4,422,328	F
CASH	$245,834	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$4,738,162	TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt	$4,946,641	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$1,595,437	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$64,500	DonatedServicesAndUseFcltsAmt
Other Revenue	-$36,409	OtherRevenueAmt
Revenue Not Reported	$1,623,528	RevenueNotReportedAmt
Revenue Subtotal	$3,323,113	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,323,113	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,016,753	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$64,500	DonatedServicesUseFcltsAmt
Expenses Not Reported	$64,500	ExpensesNotReportedAmt
Expenses Subtotal	$2,952,253	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$36,409	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$36,409	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,988,662	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	GENERAL ENDOWMENT FUND TO SUPPORT THE MISSION OF THE FOUNDATION.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INVESTMENT FEES -36,409.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
BLAIR BROTHERS LLC
19599 BEAR BUTTE ROAD	VALE	SD	57785	460393810	$10,000	LEOPOLD CONSERVATION AWARD
COLLINS RANCH CO INC
14400 US 287	KIT CARSON	CO	80825	840408584	$10,000	LEOPOLD CONSERVATION AWARD
DOCKTER-JENSEN RANCH PARTNERSHIP LLP
1520 2ND STREET SOUTHEAST	DENHOFF	ND	58430	811496681	$10,000	LEOPOLD CONSERVATION AWARD
HALF CIRCLE CROSS RANCH LLC
COLBY MCKENZIE PACE	COALVILLE	UT	84017	760816770	$10,000	LEOPOLD CONSERVATION AWARD
SANG LEE FARMS INC
25180 COUNTY ROAD 48	PECONIC	NY	11958	111755579	$10,000	LEOPOLD CONSERVATION AWARD
SLATE RIDGE DAIRY FARM INC
5425 LINCOLN WAY WEST	SAINT THOMAS	PA	17252	232629710	$10,000	LEOPOLD CONSERVATION AWARD

Field	Value	IRS element (for citing)
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	6	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
LEOPOLD CONSERVATION AWARDS	11	$103,713
OTHER CONSERVATION GRANTS	25	$29,000
AG CONSERVATION GRANTS	5	$10,382

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE SAND COUNTY FOUNDATION REGULARLY MONITORS THE USE OF GRANT FUNDS BY REVIEWING REPORTS SUBMITTED BY GRANT RECIPIENTS AND CONDUCTING SITE VISITS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	KEVIN MCALEESE	PersonNm
Title	PRESIDENT & CEO	TitleTxt
Base Compensation Filing Org	$147,424	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$517	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$5,355	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$25,833	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$179,129	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE PREPARED FORM 990 IS SENT TO ALL DIRECTORS FOR REVIEW APPROXIMATELY ONE WEEK PRIOR TO FILING THE RETURN WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. 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 15	IN 2016, THE FOUNDATION'S EXECUTIVE COMPENSATION COMMITTEE REVIEWED AN INDEPENDENT ANALYSIS OF COMPENSATION FOR ITS SENIOR LEADERSHIP POSITIONS. THE ANALYSIS EXAMINED COMPENSATION FOR COMPARABLE POSITIONS BASED ON CRITERIA OF GEOGRAPHY AND LEVELS OF RESPONSIBILITY. IT ALSO REVIEWED FIGURES FOR DIFFERING NON-PROFIT INSTITUTIONS WITHIN THE FOUNDATION'S REGION. THE COMMITTEE DELIBERATED ON THE INDEPENDENT EVALUATION'S INFORMATION AND THE COMMITEE AND THE GOVERNING BODY VOTED FOR RECOMMENDED COMPENSATION CONSISTENT WITH THE ANALYSIS'S FINDINGS. THE PRESIDENT'S COMPENSATION WAS EVALUATED IN 2019 IN COMPARISON TO COMPARABLE EXECUTIVE DIRECTORS OF SIMILAR ORGANIZATIONS AND WAS ADJUSTED BY ACTION OF THE GOVERNING BODY UPWARD TO BE MORE CONSISTENT WITH INDUSTRY AVERAGES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST TO THE EXTENT APPROPRIATE. AUDITED ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE.
FORM 990, PART V, LINE 2A:	THE SAND COUNTY FOUNDATION, INC. LEASES EMPLOYEES FROM A PROFESSIONAL EMPLOYMENT ORGANIZATION, QTI HUMAN RESOURCES, INC. THE EMPLOYEES ARE CONSIDERED COMMON LAW EMPLOYEES OF THE SAND COUNTY FOUNDATION, INC., HOWEVER, QTI HUMAN RESOURCES, INC. IS THE EMPLOYER OF RECORD AND EMPLOYEES GET THEIR W2S FROM QTI HUMAN RESOURCES, INC.