SOUTHERN WISCONSIN BIRD ALLIANCE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SOUTHERN WISCONSIN BIRD ALLIANCE INC (EIN 39-1393389)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-11
IRS object ID
202533159349306083
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-11T16:52:11-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390974031PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEGNER CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12921 LANDMARK PL STE 300AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP537134236ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391393389EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHERN WISCONSIN BIRD ALLIANCE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone6082552473PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1211 S PATERSON ST 340AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATT FORTNEYPersonNm
Person TitleCHAIRPersonTitleTxt
Phone6082552473PhoneNum
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRUCE MAYER CPAPreparerPersonNm
PTINP00187180PTIN
Phone6082744020PhoneNum
Preparation2025-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATTHEW REETZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1211 S PATERSON ST 340AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,382,773GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSWIBIRDS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1980FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionWILDLIFE SANCTUARY MANAGEMENT; ENVIRONMENTAL EDUCATION AND ADVOCACY.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee26TotalEmployeeCnt
Total Volunteers400TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,100,830PYContributionsGrantsAmt
CY Contributions Grants$7,051,705CYContributionsGrantsAmt
PY Program Service Revenue$17,948PYProgramServiceRevenueAmt
CY Program Service Revenue$12,238CYProgramServiceRevenueAmt
PY Investment Income$226,607PYInvestmentIncomeAmt
CY Investment Income$1,312,832CYInvestmentIncomeAmt
PY Other Revenue$27,161PYOtherRevenueAmt
CY Other Revenue$28,321CYOtherRevenueAmt
PY Total Revenue$3,372,546PYTotalRevenueAmt
CY Total Revenue$8,405,096CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$681,765PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$892,715CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$134,456CYTotalFundraisingExpenseAmt
PY Other Expenses$429,030PYOtherExpensesAmt
CY Other Expenses$508,705CYOtherExpensesAmt
PY Total Expenses$1,110,795PYTotalExpensesAmt
CY Total Expenses$1,401,420CYTotalExpensesAmt
PY Revenues Less Expenses$2,261,751PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,003,676CYRevenuesLessExpensesAmt
Total Assets BOY$16,336,310TotalAssetsBOYAmt
Total Assets EOY$22,810,809TotalAssetsEOYAmt
Total Liabilities BOY$193,186TotalLiabilitiesBOYAmt
Total Liabilities EOY$141,929TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,143,124NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$22,668,880NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOUR MISSION IS TO PROTECT AND IMPROVE HABITAT FOR BIRDS AND OTHER WILDLIFE THROUGH LAND ACQUISITION AND MANAGEMENT, EDUCATION, AND ADVOCACY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$688,461ExpenseAmt
Grant$0GrantAmt
Revenue$12,238RevenueAmt
DescWILDLIFE SANCTUARIES: SOUTHERN WISCONSIN BIRD ALLIANCE (SOWBA) ACTIVELY PROTECTS, RESTORES, AND MANAGES NEARLY 3,000 ACRES OF LAND. IN DECEMBER 2024, SOWBA PURCHASED 348 ACRES OF LAND IN DANE COUNTY WHICH WILL BECOME THE ORGANIZATION'S FOURTH SANCTUARY. AT OUR THREE EXISTING SANCTUARIES (FAIR MEADOWS, FAVILLE GROVE, AND GOOSE POND) WE CONTINUE PERFORMING HIGH-QUALITY HABITAT CONSERVATION, INCLUDING PRAIRIE PLANTING, NATIVE SEED COLLECTION (FROM 400+ NATIVE SPECIES), AND PRESCRIBED BURNS. WE HOSTED 10 SUMMER INTERNS AND RAN IMPACTFUL VOLUNTEER CITIZEN SCIENCE PROJECTS LIKE MONARCH BUTTERFLY TAGGING, NEST BOX MONITORING, WILDLIFE SURVEYS, AND MUCH MORE. COUNTLESS VISITORS ENJOYED THE OUTDOORS AT OUR SANCTUARIES. WE MAINTAIN THE HIGHEST STANDARDS FOR EXCELLENCE AND LAND CONSERVATION PERMANENCE AS A NATIONALLY ACCREDITED LAND TRUST, A MARK OF DISTINCTION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$212,089ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescEDUCATION: SOWBA HAS TWO FULL-TIME EDUCATORS ON OUR STAFF WHO TAUGHT WEEKLY IN ABOUT 14 CLASSROOMS SPANNING KINDERGARTEN THROUGH FIFTH GRADE. WE ALSO WORK WITH ELEMENTARY STUDENTS AT LOCAL COMMUNITY CENTERS. OUR PARTNERSHIPS ARE WITH ORGANIZATIONS SERVING GROUPS WITH MORE THAN HALF OF THE KIDS BEING PEOPLE OF COLOR OR FROM LOW-INCOME FAMILIES. OUR FUN, HANDS-ON LESSONS GET KIDS RUNNING, EXPLORING, AND THINKING LIKE SCIENTISTS. LESSONS AND PODCAST EPISODES ARE AVAILABLE ONLINE FOR FREE! WE ALSO PROVIDED MANY ADULT EDUCATION PROGRAMS LIKE BIRDING 101 AND BIRDING BY EAR (FOR PEOPLE OF ALL VISUAL ABILITIES) IN ADDITION TO A VARIETY OF FIELD TRIPS WELCOMING PEOPLE OF ALL AGES, BACKGROUNDS AND ABILITIES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$145,377ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescADVOCACY: ALONG WITH ITS MEMBERS, SOUTHERN WISCONSIN BIRD ALLIANCE SUPPORTED MEANINGFUL CONSERVATION EFFORTS AND ADVOCATED WIDELY FOR ENVIRONMENTAL JUSTICE ISSUES THROUGH A BLOG, NEWSLETTER, EMAIL, SOCIAL MEDIA, WEBSITE, AND MORE. WE PROVIDED SIGNIFICANT PUBLIC OUTREACH THROUGH HYBRID (IN PERSON, STREAMED ONLINE) PROGRAMS AND EVENTS. WE WORKED DILIGENTLY TO IMPROVE REPRESENTATION IN CONSERVATION AND ACCESS TO NATURE FOR BIPOC, LGBTQ+, AND PEOPLE WITH DISABILITIES. WE COORDINATED MULTIPLE VOLUNTEER-LED CITIZEN SCIENCE EFFORTS ACROSS THE STATE, INCLUDING BALD EAGLE NEST WATCH, NOW ESTABLISHED IN OVER HALF OF THE COUNTIES AROUND WISCONSIN. WE ALSO PROMOTED BIRD-FRIENDLY COMMUNITIES THROUGH OUR BIRD-WINDOW COLLISION MONITORING AND BIRD-WINDOW COLLISION PREVENTION OUTREACH PROGRAMS. IN FEBRUARY 2024, MIDDLETON PASSED A BIRD-SAFE GLASS ORDINANCE THAT MATCHED THE ONE UPHELD BY THE CITY OF MADISON. SOWBA ALSO COORDINATES MONTHLY MEETINGS FOR A COALITION OF BIRD AND ENVIRONMENTAL CONSERVATION ADVOCACY ORGANIZATIONS TO BETTER IMPROVE AND STRENGTHEN OUR COLLECTIVE APPROACH AND WORK TO BETTER ADVOCATE FOR BIRDS AND THEIR HABITATS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,045,927TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee26EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOHN MINNICHPersonNm
Phone6082552473PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1211 S PATERSON ST STE 340AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MATTHEW FORTNEY
CHAIR4.00Yes (X)Yes (X)$0$0$0
PATRICK CLARK
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
JEFF GALLIGAN
SECRETARY1.00Yes (X)Yes (X)$0$0$0
TIM NORRIS
TREASURER1.00Yes (X)Yes (X)$0$0$0
LISA LEPEAK
DIRECTOR1.00Yes (X)$0$0$0
DARCY KIND
DIRECTOR1.00Yes (X)$0$0$0
JOANNE JONES
DIRECTOR (THRU NOV)1.00Yes (X)$0$0$0
MATT KRUEGER
DIRECTOR1.00Yes (X)$0$0$0
OLIVIA DUNN
DIRECTOR1.00Yes (X)$0$0$0
DEXTER PATTERSON
DIRECTOR1.00Yes (X)$0$0$0
PATRICK EAGAN
DIRECTOR1.00Yes (X)$0$0$0
JANET SILBERNAGEL
DIRECTOR1.00Yes (X)$0$0$0
JASMINE BANKS
DIRECTOR1.00Yes (X)$0$0$0
MATT REETZ
EXECUTIVE DIRECTOR40.00Yes (X)$94,417$0$2,833
FieldValueIRS element (for citing)
Total Reportable Comp From Org$94,417TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,833TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$5,972FederatedCampaignsAmt
All Other Contributions$7,045,733AllOtherContributionsAmt
Noncash Contributions$3,384,503NoncashContributionsAmt
Total Contributions$7,051,705TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRENTAL INCOMEDesc
Business531190BusinessCd
Total Revenue Column$6,808TotalRevenueColumnAmt
Related Or Exempt Func Income$6,808RelatedOrExemptFuncIncomeAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,430TotalRevenueColumnAmt
Related Or Exempt Func Income$5,430RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$12,238TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$168,890TotalRevenueColumnAmt
Exclusion$168,890ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$7,110,980SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$5,967,038SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,143,942SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,143,942TotalRevenueColumnAmt
Exclusion$1,143,942ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$38,960GrossSalesOfInventoryAmt
Cost Of Goods Sold$10,639CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,321TotalRevenueColumnAmt
Exclusion$28,321ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,405,096TotalRevenueColumnAmt
Related Or Exempt Func Income$12,238RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,341,153ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$97,250TotalAmt
Program Services$74,297ProgramServicesAmt
Management And General$12,036ManagementAndGeneralAmt
Fundraising$10,917FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$644,993TotalAmt
Program Services$492,764ProgramServicesAmt
Management And General$79,824ManagementAndGeneralAmt
Fundraising$72,405FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$14,844TotalAmt
Program Services$11,341ProgramServicesAmt
Management And General$1,837ManagementAndGeneralAmt
Fundraising$1,666FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$79,676TotalAmt
Program Services$60,871ProgramServicesAmt
Management And General$9,861ManagementAndGeneralAmt
Fundraising$8,944FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$55,952TotalAmt
Program Services$42,746ProgramServicesAmt
Management And General$6,925ManagementAndGeneralAmt
Fundraising$6,281FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$34,759TotalAmt
Program Services$28,625ProgramServicesAmt
Management And General$6,134ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,747TotalAmt
Management And General$16,747ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$59,962TotalAmt
Management And General$59,962ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$119,629TotalAmt
Program Services$82,814ProgramServicesAmt
Management And General$11,456ManagementAndGeneralAmt
Fundraising$25,359FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,045TotalAmt
Program Services$1,569ProgramServicesAmt
Management And General$5,337ManagementAndGeneralAmt
Fundraising$139FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$69,192TotalAmt
Program Services$54,446ProgramServicesAmt
Management And General$7,154ManagementAndGeneralAmt
Fundraising$7,592FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,844TotalAmt
Program Services$7,844ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$48,105TotalAmt
Program Services$48,105ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$35,588TotalAmt
Program Services$33,110ProgramServicesAmt
Management And General$2,478ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
WILDLIFE/HABITAT RESTOR$94,879$94,750$64$65
MEMBERSHIP EXPENSES$8,950$7,750$1,200

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$6,005TotalAmt
Program Services$4,895ProgramServicesAmt
Management And General$22ManagementAndGeneralAmt
Fundraising$1,088FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,401,420TotalAmt
Program Services$1,045,927ProgramServicesAmt
Management And General$221,037ManagementAndGeneralAmt
Fundraising$134,456FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$284,359BOYAmt
EOY$486,336EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$413,893BOYAmt
EOY$99,234EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$289,155BOYAmt
EOY$98,278EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$20,366BOYAmt
EOY$18,126EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$15,814,459LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$794,932LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,107,632BOYAmt
EOY$15,019,527EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,654,729BOYAmt
EOY$5,785,812EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$104,643BOYAmt
EOY$847,414EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$461,533BOYAmt
EOY$456,082EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,336,310BOYAmt
EOY$22,810,809EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$42,890BOYAmt
EOY$26,227EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$150,296BOYAmt
EOY$115,702EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$193,186BOYAmt
EOY$141,929EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,697,259BOYAmt
EOY$17,020,002EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,445,865BOYAmt
EOY$5,648,878EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,143,124BOYAmt
EOY$22,668,880EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,336,310BOYAmt
EOY$22,810,809EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$7,003,676ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$508,461NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$30,541OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$885,851CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,441,330CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,283,237CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,100,830CurrentTaxYearMinus1YearAmt
Current Tax Year$7,051,705CurrentTaxYearAmt
Total$13,762,953TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$885,851CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,441,330CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,283,237CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,100,830CurrentTaxYearMinus1YearAmt
Current Tax Year$7,051,705CurrentTaxYearAmt
Total$13,762,953TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$4,850,945SubstantialContributorsTotAmt
Public Support Total170$8,912,008PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$90,127CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$64,007CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$123,974CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$159,882CurrentTaxYearMinus1YearAmt
Current Tax Year$168,890CurrentTaxYearAmt
Total$606,880TotalAmt
FieldValueIRS element (for citing)
Total Support$14,369,833TotalSupportAmt
Gross Receipts Rltd Activities$276,128GrossReceiptsRltdActivitiesAmt
Public Support CY1700.62020PublicSupportCY170Pct
Public Support PY1700.62380PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

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

Total Direct Lobbying TotalDirectLobbyingGrp

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

Total Lobbying Expend TotalLobbyingExpendGrp

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

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,401,420FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,401,420FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$215,142FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$53,786FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

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

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

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

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$162,800CurrentYearMinus3Amt
Current Year Minus2$174,029CurrentYearMinus2Amt
Current Year Minus1$186,080CurrentYearMinus1Amt
Current Year$215,142CurrentYearAmt
Total$738,051TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,107,077LobbyingCeilingAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$40,700CurrentYearMinus3Amt
Current Year Minus2$43,507CurrentYearMinus2Amt
Current Year Minus1$46,520CurrentYearMinus1Amt
Current Year$53,786CurrentYearAmt
Total$184,513TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$276,770GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Total Easements8TotalEasementsCnt
Total Acreage309.00TotalAcreageCnt
Historic Structure Easements0HistoricStructureEasementsCnt
Historic Strctr Easements Aftr0HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement20.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$900ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$572,426BeginningYearBalanceAmt
Contributions$50,000ContributionsAmt
Investment Earnings Or Losses$48,144InvestmentEarningsOrLossesAmt
Other Expenditures$8,592OtherExpendituresAmt
Administrative Expenses$2,745AdministrativeExpensesAmt
End Year Balance$659,233EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$265,315BeginningYearBalanceAmt
Contributions$264,191ContributionsAmt
Investment Earnings Or Losses$55,924InvestmentEarningsOrLossesAmt
Other Expenditures$10,418OtherExpendituresAmt
Administrative Expenses$2,586AdministrativeExpensesAmt
End Year Balance$572,426EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$327,004BeginningYearBalanceAmt
Investment Earnings Or Losses-$49,033InvestmentEarningsOrLossesAmt
Other Expenditures$12,205OtherExpendituresAmt
Administrative Expenses$451AdministrativeExpensesAmt
End Year Balance$265,315EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$288,496BeginningYearBalanceAmt
Investment Earnings Or Losses$49,455InvestmentEarningsOrLossesAmt
Other Expenditures$10,503OtherExpendituresAmt
Administrative Expenses$444AdministrativeExpensesAmt
End Year Balance$327,004EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$257,857BeginningYearBalanceAmt
Investment Earnings Or Losses$30,639InvestmentEarningsOrLossesAmt
End Year Balance$288,496EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.34479BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.60526PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.04995TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,293,463OtherCostOrOtherBasisAmt
Book Value$14,293,463BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,342,532OtherCostOrOtherBasisAmt
Depreciation$637,952DepreciationAmt
Book Value$704,580BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$178,464OtherCostOrOtherBasisAmt
Depreciation$156,980DepreciationAmt
Book Value$21,484BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,019,527TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$115,702Amt
FieldValueIRS element (for citing)
Total Liability$115,702TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$7,877,853TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$508,461NetUnrealizedGainsInvstAmt
Other Revenue-$29,421OtherRevenueAmt
Revenue Not Reported-$537,882RevenueNotReportedAmt
Revenue Subtotal$8,415,735RevenueSubtotalAmt
Other Revenues Not Included-$10,639OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$10,639RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,405,096TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,352,097TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$10,639OtherExpensesIncludedAmt
Expenses Not Reported$10,639ExpensesNotReportedAmt
Expenses Subtotal$1,341,458ExpensesSubtotalAmt
Investment Expenses Not Incld2$59,962InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$59,962ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,401,420TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 9:CONSERVATION EASEMENTS ACCEPTED OR PURCHASED BY SOWBA ARE NOT RECOGNIZED AS ASSETS OR REVENUE IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE SOWBA DOES NOT HOLD FEE TITLE TO THESE PROPERTIES AND THERE ARE NO EXPECTED FUTURE ECONOMIC BENEFITS ASSOCIATED WITH THE EASEMENTS. IN ADDITION, CONSERVATION EASEMENTS CARRY SIGNIFICANT OBLIGATIONS TO MONITOR AND DEFEND THEIR TERMS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS ARE EXPENSED WHEN THE EASEMENTS ARE ACQUIRED.
PART V, LINE 4:SOUTHERN WISCONSIN BIRD ALLIANCE'S ENDOWMENTS CONSIST OF FOUR FUNDS. THE MARY MUCKENHIRN STEWARDSHIP ENDOWMENT WAS ESTABLISHED BY THE BOARD OF DIRECTORS TO SUPPORT SANCTUARY MAINTENANCE. THE SANCTUARIES FUND WAS ESTABLISHED BY THE BOARD OF DIRECTORS TO PROVIDE FOR COMPENSATION INCREASES AND TO SUPPORT LAND MANAGEMENT. THE JILL MARTEN ENDOWMENT FUND IS A DONOR-RESTRICTED ENDOWMENT FUND ESTABLISHED TO SUPPORT LAND MANAGEMENT. THE FAIR MEADOWS STATE NATURAL AREA FUND IS A DONOR RESTRICTED ENDOWMENT FUND ESTABLISHED TO SUPPORT LAND MANAGEMENT AT THE FAIR MEADOWS SANCTUARY.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY NATURAL RESOURCES FOUNDATION 30,541. INVESTMENT FEES -59,962.
PART XI, LINE 4B - OTHER ADJUSTMENTS:DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B -10,639.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 10,639.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution4ContributionCnt
Noncash Contributions Rpt F990$59,503NoncashContributionsRptF990Amt
Method Of Determining RevenuesQUOTED MARKET PRICEMethodOfDeterminingRevenuesTxt

Qualified Contrib Other QualifiedContribOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$3,325,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN B.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS OF THE NATIONAL AUDUBON SOCIETY WHO LIVE IN THE SOWBA'S CHAPTER SERVICE AREA ARE CONSIDERED MEMBERS OF THE SOWBA. MEMBERSHIP POLICIES SHALL BE CONSISTENT WITH THE MEMBERSHIP POLICY OF THE NATIONAL AUDUBON SOCIETY. THE BOARD OF DIRECTORS OF SOUTHERN WISCONSIN BIRD ALLIANCE MAY ELECT TO ESTABLISH A CHAPTER-ONLY MEMBERSHIP CATEGORY AND DETERMINE THE BENEFITS OF SAID MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7ADIRECTORS ARE ELECTED BY MEMBERSHIP. SOWBA'S MEMBERSHIP ELECTS THREE MEMBERS OF SOWBA'S GOVERNING BODY EACH YEAR. THE BYLAWS PROVIDE FOR A MAXIMUM OF FIFTEEN MEMBERS. MEMBERS OF THE GOVERNING BODY SERVE A THREE-YEAR TERM. SOWBA'S OFFICERS ARE ELECTED ANNUALLY BY THE MEMBERS OF THE GOVERNING BODY FROM AMONG THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BTHE BYLAWS MAY BE AMENDED BY VOTE OF THE CHAPTER MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11BTHE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE SOWBA'S CHAIR, TREASURER, AND EXECUTIVE COMMITTEE BEFORE THE RETURN IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT DISCLOSES INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE SIGNED STATEMENTS ARE KEPT AT SOWBA'S MAIN OFFICE. THE DIRECTORS 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 15ACOMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED EACH YEAR AS PART OF THE ANNUAL BUDGETING PROCESS. IN DETERMINING CHANGES TO COMPENSATION, SOWBA EXECUTIVE COMMITTEE EVALUATES THE ED'S PERFORMANCE AND ORGANIZATIONAL ACCOMPLISHMENTS, SETS ANNUAL GOALS, AND REVIEWS DATA ON SALARY AND BENEFITS PROVIDED TO EXECUTIVE STAFF AT SIMILARLY SIZED NONPROFIT ORGANIZATIONS. THIS DISCUSSION IS DOCUMENTED IN MINUTES OF THE BOARD OF DIRECTORS AND DOCUMENTATION RETAINED FROM MATERIALS DISTRIBUTED SUPPORTING THAT DISCUSSION.
FORM 990, PART VI, SECTION C, LINE 19SOWBA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY NATURAL RESOURCES FOUNDATION 30,541.

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