2021-11-15T09:05:47-06:00 2020-12-31 421104473 MCGOWEN HURST CLARK & SMITH PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2020-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7127908221 1436 HIGHWAY 141 COON RAPIDS IA 50058 NIKI REYNOLDS EXECUTIVE DIRECTOR 7127908221 2021-11-12 true NIKI REYNOLDS 999009999 MICHELLE LEONARD CPA P01522217 5152883279 2021-11-12 2020 2022-09-23 18:48:47Z BUTCH NIEBUHR 1305668 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. 12 10 26 251 0 1101675 376137 665832 769307 16257 43391 25591 1432 1809355 1190267 0 0 497045 554527 0 131144 843092 750752 1340137 1305279 469218 -115012 19775905 19919774 376553 381628 19399352 19538146 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 463684 557311 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 AND 684 ACRES OF PASTURE. 452525 211996 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. 916209 true true false false false false false false false true true false false false 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 12 0 true 26 true false false false false false false false false false false false false X 12 10 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 X TODD COFFELT DIRECTOR 2.00 50.00 X 0 125029 22880 FRED KIRSCHENMANN DIRECTOR 2.00 25.00 X 0 80079 22022 DAN GUDAHL RETIRED END OF 2020 PAST EXECUTI 40.00 X 65161 0 17634 CHRIS FRELAND EXECUTIVE DI 40.00 X 15387 0 940 SARAH GARST DIRECTOR 2.00 X 0 0 0 NICHOLAS LUDWIG DIRECTOR 2.00 X 0 0 0 ANITA O'GARA DIRECTOR 3.00 X 0 0 0 ROBERT RILEY DIRECTOR 2.00 X 0 0 0 NATE REAGEN DIRECTOR 2.00 X 0 0 0 BUTCH NIEBUHR PRESIDENT 4.00 X X 0 0 0 CHRIS EDDY VICE PRESIDE 2.00 X X 0 0 0 ELIZABETH GARST TREASURER 4.00 X X 0 0 0 JENNIFER GARST SECRETARY 2.50 X X 0 0 0 DUANE SAND PAST PRESIDE 2.00 X X 0 0 0 80548 205108 63476 false false false 117685 258452 1414 376137 LAND STEWARDSHIP & CONSERV. 900099 557311 557311 OUTDOOR RECREATION & EVENTS 900099 211996 211996 769307 31613 31613 103962 17171 109355 -5393 17171 11778 11778 7342 6046 1296 1296 MISCELLANEOUS REVENUE 900099 136 136 136 1190267 770739 43391 85298 51179 34119 410471 281357 75938 53176 12311 8000 2211 2100 46447 28182 10989 7276 332 332 5255 5255 11412 11412 114 114 33746 355 3056 30335 6258 49 4441 1768 6589 3854 1556 1179 34930 31425 3505 15108 13518 1590 6633 6633 286947 278922 7226 799 56014 6425 49589 SUPPLIES & MATERIALS 116527 103018 13406 103 PROPERTY TAXES 80041 80040 1 REPAIRS AND MAINTENANCE 39793 39282 511 OUTSIDE SERVICES 27593 27593 23460 14189 8982 289 1305279 916209 257926 131144 4881 9932 138245 317375 3417 87097 17663 35098 48813 18765901 2397039 16597053 16368862 1691047 1926473 545000 545000 674067 685656 19775905 19919774 99646 109443 186639 179386 90268 92799 376553 381628 X 17227610 17136219 2171742 2401927 19399352 19538146 19775905 19919774 X -115012 224847 2200 26759 X true X false true false X X X 3 IOWA DEPARTMENT OF NATURAL RESOURCES 426004572 6 true 0 0 IOWA NATURAL HERITAGE FOUNDATION 421127544 7 true 0 0 LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE 426004224 6 true 0 0 3 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 1999799 291738 93793 12421 2185323 1642265 100000 355211 85723 11954 1999799 1843854 -105020 85270 11299 1642265 1577991 102901 255758 78747 14049 1843854 1551535 114430 79068 8906 1577991 0.10440 0.55000 0.34560 false false 13352868 13352868 1723295 429836 710633 1442498 761506 519018 242488 2498396 1167388 1331008 16368862 BENEFICIARY USE OF LIFE INT. OF RES. 72838 CUSTOMER DEPOSITS & GIFT CARD PAY. 10910 PAYROLL TAXES & SALES TAX PAY. 9051 92799 X 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)(L)(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 VII SECTION A, LINE 1A FRED KIRSCHENMANN'S SALARY AND BENEFITS ARE PAID 50% BY THE RELATED ORGANIZATION LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE AND 50% BY AN UNRELATED ORGANIZATION. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST 22,492 CHANGE IN VALUE OF RES. SUBJECT TO LIFE INTEREST 4,267 TOTAL 26,759 CHANGE IN VALUE OF RESIDENCE SUBJECT TO LIFE INTEREST 4,267. CHANGE IN VALUE OF BENEFICIAL INTEREST 22,492. 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 false false