2020-02-17T16:11:42-08:00 2019-09-30 Omernik & Associates Inc 3121 Tommys Tpke Plover WI 54467 990 2018-10-01 391855857 NORTH CENTRAL CONSERVANCY TRUST NORT 7153441910 PO BOX 124 STEVENS POINT WI 54481 DAVID JAMES PRESIDENT 7153441910 2020-02-03 true Michael G Omernik CPA P00243049 7153419036 2020-02-17 68.115.60.34 2020-02-17 16:11:30 PS P DEC4BDFE48A2C7D212FE231C58B902B5D79EF6C4 30A85FC727C9743520AFAF6822B53FE6B5A4A000 2018 2020-09-23 17:36:50Z DAVID JAMES PO BOX 124 STEVENS POINT WI 54481 395444 false X www.ncctwi.org X 1996 WI THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES, WITH ITS MAIN MISSION TO CONSERVE THE NATURAL HERITAGE OF CENTRAL WISCONSIN, AS MORE SPECIFICALLY DESCRIBED IN THE CORPORATION'S ARTICLES OF INCORPORATION. IT ACCEPTS CONSERVATION EASEMENTS IN FURTHERANCE OF ITS MISSION 11 11 2 44 0 0 77809 316781 0 -6344 28388 2380 8445 73845 353614 0 0 42838 51288 0 8380 63018 55656 105856 106944 -32011 246670 1224623 1481697 0 1224623 1481697 THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES, WITH ITS MAIN MISSION TO CONSERVE THE NATURAL HERITAGE OF CENTRAL WISCONSIN, AS MORE SPECIFICALLY DESCRIBED IN THE CORPORATION'S ARTICLES OF INCORPORATION. IT ACCEPTS CONSERVATION EASEMENTS IN FURTHERANCE OF ITS MISSION false false 52394 0 0 THE ORGANIZATION OBTAINED TWO NEW EASEMENTS AND INCREASED THE TOTAL EASEMENT ACREAGE BY 267 ACRES 52394 true true false false false false true false false false true false false 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 true false false false false false false false false true 0 0 2 true false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true false false false WI X JANET SMITH 7153441910 301 WEST CEDAR STREET STEVENS POINT WI 54481 DAVID JAMES PRESIDENT 15.00 X X 0 0 0 NANCY TURYK VICE PRESIDENT 5.00 X X 0 0 0 ROGER ZIMMERMANN SECRETARY 5.00 X X 0 0 0 JUSTIN REGNIER TREASURER 2.00 X X 0 0 0 NICHOLE BESYK MEMBER-AT-LARGE 1.00 X 0 0 0 GREG DAHL DIRECTOR 1.00 X 0 0 0 ANNA HAINES DIRECTOR 1.00 X 0 0 0 JUSTIN ISHERWOOD DIRECTOR 1.00 X 0 0 0 AJ MCCASKEY DIRECTOR 1.00 X 0 0 0 KAY MEYER DIRECTOR 1.00 X 0 0 0 SUSAN WURZER DIRECTOR 1.00 X 0 0 0 JANET SMITH EXECUTIVE DIRECTOR 40.00 X 38893 0 0 38893 0 0 false false false 14500 12794 4000 285487 263600 316781 25895 0 23421 2380 2380 2380 2380 44280 43 41830 2450 43 2493 0 0 2493 12794 6065 6065 0 0 6065 353614 8539 0 28294 47643 19029 21537 7077 3645 1456 1648 541 10675 10482 193 0 4135 0 4135 0 6751 0 6751 0 8385 2243 6000 142 124 0 49 75 4126 0 3581 545 0 0 0 0 1606 1606 0 0 0 0 0 0 5266 3413 1853 0 PROPERTY PREPARATION FEES 32 32 0 0 REAL ESTATE TAXES 2214 2214 0 0 PROPERTY SURVEYS 2600 2600 0 0 MONITORING & MAINTENANCE 9742 9319 423 0 106944 52394 46170 8380 3294 4252 26929 53756 5440 570526 6426 300500 564100 778268 734965 115632 119184 1224623 1481697 0 0 X 735539 977138 374210 389585 114874 114974 1224623 1481697 1224623 1481697 X 246670 -1262 11666 X X false false false X 0 164459 267715 22174 28050 300657 783055 0 0 164459 267715 22174 28050 300657 783055 0 783055 9207 8275 13092 23434 30149 84157 0 9564 41923 4000 55487 922699 0.84870 0.82750 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: WISCONSIN DEPT OF NAT RESOURCE GRANT 2014: 9564. 2017: 8698. Description: MARATHON COUNTY EIF GRANT 2017: 33225. Description: WISCONSIN PUBLIC SERVICE GRANT 2018: 4000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 53 4405.00 0 1 true 1029.00 13238 true 564100 564100 6426 6426 0 564100 BENEFICIAL INTEREST HELD BY COMMUNITY FOUNDATION OF NORTH CENTRAL WISCONSIN 119184 119184 Pt II, Line 5 MONITORING AND ENFORCEMENT POLICY: ALL DECISIONS INVOLVING LAND TRANSACTIONS AND EASEMENTS ARE SUBJECT TO THE APPROVAL OF THE NCCT BOARD OF DIRECTORS. COMPLETE COPIES OF THE CONSERVATION EASEMENT VIOLATION POLICY, EASEMENT MONITORING AND STEWARDSHIP POLICY, AND THE STEWARDSHIP PROCEDURES AND FUND POLICY ARE AVIALABLE UPON WRITTEN REQUEST MAILED TO THE OFFICE OF NCCT Pt II, Line 9 ACCOUNTING FOR CONSERVATION EASEMENTS: THE ORGANIZATION DOES NOT TRACK ITS CONSERVATION EASEMENTS WITHIN ITS FINANCIAL STATEMENTS BECAUSE CONSERVATION EASEMENTS REPRESENT A GREATER LIABILITY TO THE ORGANIZATION THAN THE VALUE OF THE ASSET. THE ORGANIZATION CAN NEITHER SELL EASEMENTS NOR CASH THEM IN FOR MONETARY GAINS. THEREFORE THE FULL TRACKING OF CONSERVATION EASEMENTS IS PERFORMED OUTSIDE OF THE FINANCIAL ARENA IN A SEPARATE DATABASE, WHICH CONTAINS ALL OF THE INFORMATION ON EVERY CONSERVATION EASEMENT PROPERTY. THE DATABASE INCLUDES MONITORING RECORDS, APPRAISED VALUE (IF APPLICABLE), DATE ACCEPTED, PROPERTY DESCRIPTION AND CHARACTERISTICS, LANDOWNER CONTACT INFORMATION, ECT. NOTE: THE ORGANIZATION, AT TIMES, PURCHASES OR RECEIVES DONATED CONSERVATION EASEMENTS WHICH CREATE RESTRICTIONS ON THE LANDOWNER'S RIGHT TO DEVELOP, SUBDIVIDE OR TO USE THE RELATED PROPERTY FOR OTHER PURPOSES. THE ORGANIZATION HAS NO OWNERSHIP OR RIGHTS TO THE USE OF THE PROPERTIES. X 1 263600 APPRAISAL false false true Pt I Line 32b THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS: EALTOR/TITLE COMPANY/ATTORNEY MAY BE USED TO PROCESS LAND SALES. Other FORM 990, PART I, LINE 6: VOLUNTEERS PARTICIPATE IN ADMINISTRATIVE AND ACTIVE TASKS RELATED TO EXEMPT PURPOSE OF THE ORGANIZATION Pt VI, Line 11b ORGANIZATION'S PROCESS TO REVIEW FORM 990: COPIES OF RETURNS ARE DISTRIBUTED TO BOARD MEMBERS BEFORE THE NEXT REGULARLY SCHEDULED MEETING. REVIEW AND APPROVAL IS COMPLETED AT THAT MEETING. RETURN IS SUBSEQUENTLY FILED. Pt VI, Line 12c ENFORCEMENT OF CONFLICTS POLICY: ANY CONFLICTS OF INTEREST ARE CONSIDERED AND ADDRESSED AT THE BEGINNING OF EACH BOARD MEETING AFTER REVIEWING THE AGENDA Pt VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: THE EXECUTIVE DIRECTOR WILL PROIVDE PHOTOCOPIES OF REQUESTED DOCUMENTS UPON RECEIPT OF REQUEST. Pt XII, Line 1 FORM 990, PART XII- ADDITIONAL INFORMATION: FINANCIAL STATEMENTS PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. Pt XI FORM 990, PART XI, LINE 9: $11,666 ADJUSTMENT BREAKS DOWN AS FOLLOWS: $11,765 ADDITIONS TO NET ASSETS DUE TO RECEIPT OF RESTRICTED DONATIONS, $100 REDUCTION OF NET ASSETS DUE TO PREVIOUSLY RECEIVED RESTRICTED DONATIONS RECOGINZED AS INCOME DUE TO RELEASE OF THE RESTRICTION, PLUS $1 ADJUSTMENT DUE TO ROUNDING. THESE ADJUSTMENTS ARE NEEDED TO RECONCILE THE BALANCE OF THE TAX-BASIS NET ASSETS TO THE BALANCE REPORTED UNDER THE GAAP-BASIS INTERNAL FINANCIAL STATEMENTS.