WHITEROCK CONSERVANCY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: WHITEROCK CONSERVANCY (EIN 27-0110952)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-15
IRS object ID: 201903199349305615
Schema version: 2018v3.1
Note: A later return for the same period supersedes this one.
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 M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-15T10:08:52-06:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411431613	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1441 29TH STREET STE 305	AddressLine1Txt
City	WEST DES MOINES	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50266	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	270110952	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHITEROCK CONSERVANCY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WHIT	BusinessNameControlTxt
Phone	7127908221	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1436 HIGHWAY 141	AddressLine1Txt
City	COON RAPIDS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50058	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DANIEL GUDAHL	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7127908221	PhoneNum
Signature	2019-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TELFORD A LODDEN	PreparerPersonNm
PTIN	P00075132	PTIN
Phone	5152237300	PhoneNum
Preparation	2019-11-14	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	38.87.33.4	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-14	IPDt
IP Tm	14:41:55	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	0796FCE7583AE90769CEF6CA2A629B61E6D445D2	AtSubmissionCreationDeviceId
At Submission Filing Device Id	0796FCE7583AE90769CEF6CA2A629B61E6D445D2	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DANIEL GUDAHL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1436 HIGHWAY 141	AddressLine1Txt
City	COON RAPIDS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50058	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,083,392	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WHITEROCKCONSERVANCY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	IA	LegalDomicileStateCd
Activity Or 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.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	26	TotalEmployeeCnt
Total Volunteers	83	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$438,308	PYContributionsGrantsAmt
CY Contributions Grants	$1,207,290	CYContributionsGrantsAmt
PY Program Service Revenue	$617,079	PYProgramServiceRevenueAmt
CY Program Service Revenue	$618,986	CYProgramServiceRevenueAmt
PY Investment Income	$105,065	PYInvestmentIncomeAmt
CY Investment Income	$52,147	CYInvestmentIncomeAmt
PY Other Revenue	$12,054	PYOtherRevenueAmt
CY Other Revenue	$7,719	CYOtherRevenueAmt
PY Total Revenue	$1,172,506	PYTotalRevenueAmt
CY Total Revenue	$1,886,142	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$486,977	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$505,094	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$157,630	CYTotalFundraisingExpenseAmt
PY Other Expenses	$753,805	PYOtherExpensesAmt
CY Other Expenses	$813,676	CYOtherExpensesAmt
PY Total Expenses	$1,240,782	PYTotalExpensesAmt
CY Total Expenses	$1,318,770	CYTotalExpensesAmt
PY Revenues Less Expenses	-$68,276	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$567,372	CYRevenuesLessExpensesAmt
Total Assets BOY	$18,633,440	TotalAssetsBOYAmt
Total Assets EOY	$19,141,604	TotalAssetsEOYAmt
Total Liabilities BOY	$470,171	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$562,037	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,163,269	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$18,579,567	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$580,735	ExpenseAmt
Revenue	$503,912	RevenueAmt
Desc	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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$390,372	ExpenseAmt
Revenue	$115,074	RevenueAmt
Desc	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.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Revenue	$7,719	RevenueAmt

Field	Value	IRS element (for citing)
Total Other Prog Srvc Revenue	$7,719	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$971,107	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	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	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	26	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
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	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	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	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DANIEL GUDAHL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7127908221	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1436 HIGHWAY 141	AddressLine1Txt
City	COON RAPIDS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50058	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
DUANE SAND
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
SARAH GARST
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
ELIZABETH GARST
DIRECTOR	5.00	Yes (X)		$0	$0	$0
FRED KIRSCHENMANN
DIRECTOR	2.00	Yes (X)		$0	$80,397	$22,109	25.00
ROBERT RILEY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JENNIFER GARST
DIRECTOR	2.00	Yes (X)		$0	$0	$0
TODD COFFELT
DIRECTOR	2.00	Yes (X)		$0	$113,342	$30,433	50.00
RYAN HANSER
DIRECTOR	2.00	Yes (X)		$0	$0	$0
CHRIS EDDY
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
ELAINE APPLEBY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
BUTCH NIEBUHR
DIRECTOR	2.00	Yes (X)		$0	$0	$0
NATE REAGAN
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DAN GUDAHL
EXECUTIVE DIRECTOR	40.00		Yes (X)	$77,077	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$77,077	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$193,739	TotReportableCompRltdOrgAmt
Total Other Compensation	$52,542	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CORNERSTONE COMMERCIAL CONTRACTORS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	401 7TH STREET	AddressLine1Txt
City	CORNING	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50841	ZIPCd

Field	Value	IRS element (for citing)
Services	CONSTRUCTION	ServicesDesc
Compensation	$180,657	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$66,317	GovernmentGrantsAmt
All Other Contributions	$1,140,973	AllOtherContributionsAmt
Noncash Contributions	$683,406	NoncashContributionsAmt
Total Contributions	$1,207,290	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LAND STEWARDSHIP & CON	900099	$503,912	$503,912
OUTDOOR RECREATION & E	900099	$115,074	$115,074

Field	Value	IRS element (for citing)
Total Program Service Revenue	$618,986	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,513	TotalRevenueColumnAmt
Exclusion	$32,513	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$215,584	SecuritiesAmt
Other	$1,300	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$195,322	SecuritiesAmt
Other	$1,928	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$20,262	SecuritiesAmt
Other	-$628	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,634	TotalRevenueColumnAmt
Exclusion	$19,634	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$7,719	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,719	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,719	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,886,142	TotalRevenueColumnAmt
Related Or Exempt Func Income	$626,705	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$52,147	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$77,077	TotalAmt
Management And General	$46,246	ManagementAndGeneralAmt
Fundraising	$30,831	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$367,227	TotalAmt
Program Services	$259,412	ProgramServicesAmt
Management And General	$40,871	ManagementAndGeneralAmt
Fundraising	$66,944	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$20,626	TotalAmt
Program Services	$16,917	ProgramServicesAmt
Management And General	$209	ManagementAndGeneralAmt
Fundraising	$3,500	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$40,164	TotalAmt
Program Services	$24,539	ProgramServicesAmt
Management And General	$7,771	ManagementAndGeneralAmt
Fundraising	$7,854	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,247	TotalAmt
Program Services	$5,705	ProgramServicesAmt
Management And General	$1,542	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,825	TotalAmt
Management And General	$20,825	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$33,142	TotalAmt
Program Services	$772	ProgramServicesAmt
Management And General	$1,477	ManagementAndGeneralAmt
Fundraising	$30,893	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,385	TotalAmt
Program Services	$59	ProgramServicesAmt
Management And General	$1,292	ManagementAndGeneralAmt
Fundraising	$4,034	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$39,398	TotalAmt
Program Services	$30,135	ProgramServicesAmt
Management And General	$8,034	ManagementAndGeneralAmt
Fundraising	$1,229	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$20,024	TotalAmt
Program Services	$16,468	ProgramServicesAmt
Management And General	$3,556	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$13,689	TotalAmt
Program Services	$616	ProgramServicesAmt
Management And General	$13,073	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$278,009	TotalAmt
Program Services	$270,327	ProgramServicesAmt
Management And General	$6,523	ManagementAndGeneralAmt
Fundraising	$1,159	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$56,006	TotalAmt
Program Services	$40,723	ProgramServicesAmt
Management And General	$10,045	ManagementAndGeneralAmt
Fundraising	$5,238	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SUPPLIES & MATERIALS	$171,781	$154,190	$17,244	$347
PROPERTY TAXES	$70,011	$70,011
OUTSIDE SERVICES	$40,017	$39,867	$150
REPAIRS AND MAINTENANCE	$31,862	$31,650	$212

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$26,280	TotalAmt
Program Services	$9,716	ProgramServicesAmt
Management And General	$10,963	ManagementAndGeneralAmt
Fundraising	$5,601	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,318,770	TotalAmt
Program Services	$971,107	ProgramServicesAmt
Management And General	$190,033	ManagementAndGeneralAmt
Fundraising	$157,630	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$63,730	BOYAmt
EOY	$9,212	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$233,057	BOYAmt
EOY	$137,474	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$16,428	BOYAmt
EOY	$26,419	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$64,966	BOYAmt
EOY	$66,739	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$39,607	BOYAmt
EOY	$60,479	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,653,659	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,827,682	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$16,044,982	BOYAmt
EOY	$16,825,977	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,603,782	BOYAmt
EOY	$1,462,137	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$566,888	BOYAmt
EOY	$553,167	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$18,633,440	BOYAmt
EOY	$19,141,604	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$89,202	BOYAmt
EOY	$91,862	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$279,019	BOYAmt
EOY	$373,997	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$101,950	BOYAmt
EOY	$96,178	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$470,171	BOYAmt
EOY	$562,037	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,077,978	BOYAmt
EOY	$16,736,411	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$780,390	BOYAmt
EOY	$538,255	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,304,901	BOYAmt
EOY	$1,304,901	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,163,269	BOYAmt
EOY	$18,579,567	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,633,440	BOYAmt
EOY	$19,141,604	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$567,372	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$160,970	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$13,887	DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets	-$3,991	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

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

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type1	Yes (X)	SupportingOrgType1Ind
IRS Written Determination	Yes (X)	IRSWrittenDeterminationInd
Supported Organizations	3	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (3 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
IOWA DEPARTMENT OF NATURAL RESOURCES
426004572	6	Yes (1)	$0	$0
IOWA NATURAL HERITAGE FOUNDATION
421127544	7	Yes (1)	$0	$0
LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE
426004224	6	Yes (1)	$0	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	3	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (1)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	0	OrganizationChangeSuprtOrgInd
Support Non Supported Org	0	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

Field	Value	IRS element (for citing)
Power Appoint Majority Dir Trst	0	PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org	0	OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, SECTION B, LINE 1	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

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	$1,843,854	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$105,020	InvestmentEarningsOrLossesAmt
Other Expenditures	$85,270	OtherExpendituresAmt
Administrative Expenses	$11,299	AdministrativeExpensesAmt
End Year Balance	$1,642,265	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,577,991	BeginningYearBalanceAmt
Contributions	$102,901	ContributionsAmt
Investment Earnings Or Losses	$255,758	InvestmentEarningsOrLossesAmt
Other Expenditures	$78,747	OtherExpendituresAmt
Administrative Expenses	$14,049	AdministrativeExpensesAmt
End Year Balance	$1,843,854	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,551,535	BeginningYearBalanceAmt
Investment Earnings Or Losses	$114,430	InvestmentEarningsOrLossesAmt
Other Expenditures	$79,068	OtherExpendituresAmt
Administrative Expenses	$8,906	AdministrativeExpensesAmt
End Year Balance	$1,577,991	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,647,891	BeginningYearBalanceAmt
Contributions	$2,000	ContributionsAmt
Investment Earnings Or Losses	-$8,866	InvestmentEarningsOrLossesAmt
Administrative Expenses	$11,948	AdministrativeExpensesAmt
End Year Balance	$1,551,535	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,634,311	BeginningYearBalanceAmt
Investment Earnings Or Losses	$98,629	InvestmentEarningsOrLossesAmt
Other Expenditures	$73,438	OtherExpendituresAmt
Administrative Expenses	$11,611	AdministrativeExpensesAmt
End Year Balance	$1,647,891	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.13900	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.06700	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.79400	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$13,352,868	InvestmentCostOrOtherBasisAmt
Book Value	$13,352,868	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,985,543	InvestmentCostOrOtherBasisAmt
Depreciation	$472,481	DepreciationAmt
Book Value	$1,513,062	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$716,303	InvestmentCostOrOtherBasisAmt
Depreciation	$396,636	DepreciationAmt
Book Value	$319,667	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,598,945	InvestmentCostOrOtherBasisAmt
Depreciation	$958,565	DepreciationAmt
Book Value	$1,640,380	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$16,825,977	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
CUSTOMER DEPOSITS & GIFT CERTIFICATES PAYABLE	$6,140
PAYROLL AND SALES TAXES PAYABLE	$8,416
BENEFICIARY USE OF LIFE INTEREST OF RESIDENCE	$81,622

Field	Value	IRS element (for citing)
Total Liability	$96,178	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$1,735,068	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$160,970	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$13,887	DonatedServicesAndUseFcltsAmt
Other Revenue	-$3,991	OtherRevenueAmt
Revenue Not Reported	-$151,074	RevenueNotReportedAmt
Revenue Subtotal	$1,886,142	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,886,142	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,318,770	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,318,770	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,318,770	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CHANGE IN VALUE OF RESIDENCE SUBJECT TO LIFE INTEREST CHANGE IN VALUE OF BENEFICIAL INTEREST
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 EDUCATION PROGRAM SERVICES OF THE ORGANIZATION.

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$22,500	NoncashContributionsRptF990Amt
Method Of Determining Revenues	MARKET VALUE	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$56,962	NoncashContributionsRptF990Amt
Method Of Determining Revenues	MARKET VALUE	MethodOfDeterminingRevenuesTxt

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$560,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	FURNISHINGS	3	$29,813	MARKET VALUE - COMPA
Yes (X)	SUPPLIES	25	$14,131	APPROXIMATE ACTUAL C

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	ELIZABETH GARST JENNIFER & SARAH GARST B DIRECTOR B DIRECTOR SISTER, BUSINESS PARTNER ELIZABETH GARST BOB RILEY B DIRECTOR A DIRECTOR SERVES ON HIS BOARD OF DIRECTORS SARAH GARST ELIZABETH & JENNIFER GARST B DIRECTOR B DIRECTOR SISTER, BUSINESS PARTNER JENNIFER GARST ELIZABETH & SARAH GARST B DIRECTOR B DIRECTOR SISTER, BUSINESS PARTNER
FORM 990, PART VI, SECTION A, 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 TWO 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, PART VI, SECTION A, 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, PART VI, SECTION B, 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, PART VI, SECTION B, 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, PART VI, SECTION B, LINE 15	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, PART VI, SECTION C, LINE 18	COPIES OF WHITEROCK CONSERVANCY'S 990 ARE AVAIALBE UPON REQUEST AND CAN BE VIEWED ON GUIDESTAR'S WEBSITE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATIONS ORGANIZING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGE IN VALUE OF RESIDENCE SUBJECT TO LIFE INTEREST 4,186. CHANGE IN VALUE OF BENEFICIAL INTEREST -8,177.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd
IOWA DEPARTMENT OF NATURAL RESOURCES
502 E 9TH STREET	DES MOINES	IA	50319	426004572	NATURAL RESOURCES	IA	509A1	LINE 6	0
IOWA NATURAL HERITAGE FOUNDATION
505 FIFTH AVE SUITE 444	DES MOINES	IA	50309	421127544	ENVIRONMENT	IA	501A1	LINE 7	0
LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE
209 CURTISS HALL IA ST UNIVERSITY	AMES	IA	50011	426004224	RESEARCH	IA	509A1	LINE 6	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	IOWA DEPARTMENT OF NATURAL RESOURCES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	R	TransactionTypeTxt
Involved	$7,850	InvolvedAmt
Method Of Amount Determination	CASH PAID	MethodOfAmountDeterminationTxt