2025-10-15T10:49:16-04:00 2024-12-31 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2024-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7127908221 1436 HIGHWAY 141 COON RAPIDS IA 50058 NICHOLAS LUDWIG PRESIDENT 7127908221 2025-10-08 true false ALEXANDRA KAFER CPA P02066016 5152883279 2025-10-08 2024 2025-03-06 01:10:19Z NICHOLAS LUDWIG 1375927 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. 14 11 20 82 0 442837 266430 850177 927874 136701 146640 19036 22114 1448751 1363058 0 0 695405 671464 0 10636 973872 989410 1669277 1660874 -220526 -297816 23229890 24570269 209759 182352 23020131 24387917 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, PRACTICAL FARMERS OF IOWA 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 655055 654480 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 STEWARDSHIP 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, 684 ACRES OF PASTURE, AND 1,998.04 ACRES OF CONSERVATION EASEMENT PROPERTIES. 459975 273394 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. 1115030 true true false false false false true false false true true true false true 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 8 0 20 true false false false false false false false false false false false false X 14 11 true false false false false true true true true false false true true true true true true true false false X TODD COFFELT 7127908221 1436 HIGHWAY 141 COON RAPIDS IA 50058 SALLY WORLEY DIRECTOR 3.00 40.00 X 0 127984 18021 TODD COFFELT SECRETARY 6.00 40.00 X X 0 132091 0 KATE COMPTON EXECUTIVE DI 40.00 X 113994 0 9240 LISA HEIN DIRECTOR 3.00 40.00 X 0 102806 0 SARAH GARST DIRECTOR 4.00 X 0 0 0 CHRIS EDDY DIRECTOR 4.00 X 0 0 0 HALLIE STILL-CARIS DIRECTOR 3.00 X 0 0 0 ROBERT RILEY JR DIRECTOR 3.00 X 0 0 0 ELIZABETH GARST DIRECTOR 4.00 X 0 0 0 JOE FELDMANN DIRECTOR 4.00 X 0 0 0 JOE RILEY DIRECTOR 4.00 X 0 0 0 NADILIA GOMEZ LEFT MARCH 2024 DIRECTOR 3.00 X 0 0 0 NICHOLAS LUDWIG PRESIDENT 4.00 X X 0 0 0 ANDREW HENKEN VICE PRESIDE 5.00 X X 0 0 0 NATE REAGEN TREASURER 4.00 X X 0 0 0 BUTCH NIEBUHR PAST PRESIDE 3.00 X X 0 0 0 113994 362881 27261 1 false false false 266430 781 266430 LAND STEWARDSHIP & CONSERV. 900099 654480 654480 OUTDOOR RECREATION & EVENTS 900099 273394 273394 927874 109211 109211 12059 37921 12551 -492 37921 37429 37429 21688 318 21370 21370 MISCELLANEOUS REVENUE 900099 744 744 744 1363058 949244 147384 123234 61617 59483 2134 441943 287459 154484 11480 6825 4655 38320 22421 15899 56487 33498 22790 199 336 336 27775 27775 23285 23285 35937 8977 26960 12148 225 9291 2632 8393 1567 6652 174 18555 2830 12682 3043 133113 130342 2771 16484 14660 648 1176 303306 294642 7842 822 123875 6567 117308 SUPPLIES & MATERIALS 146614 140873 5676 65 OUTSIDE SERVICES 40980 40980 REPAIRS AND MAINTENANCE 38468 38155 313 LOSS - INV IN PARTNERSHIP 24629 24629 35512 23392 11729 391 1660874 1115030 535208 10636 3895 292524 860583 493520 40000 5826 6614 11485 7138 88914 46205 19263781 3509328 15950023 15754453 3641488 4165046 545000 1630621 2082676 2174148 23229890 24570269 121254 100222 88505 82130 209759 182352 X 17336259 18192318 5683872 6195599 23020131 24387917 23229890 24570269 X -297816 536108 93 960116 169285 X true X false true false X X X 3 IOWA DEPARTMENT OF NATURAL RESOURCES 426004572 6 true 11300 0 IOWA NATURAL HERITAGE FOUNDATION 421127544 7 true 0 0 PRACTICAL FARMERS OF IOWA 421255174 10 true 3476 0 3 14776 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 DIRECTOR AND THE EXISTING DIRECTORS DESIGNATE A SUCCESSOR 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 DIRECTOR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 8 1998.04 1 true 400.00 20254 5478299 10000 833975 257760 31673 6032841 4901767 846498 241618 28348 5478299 5714851 127142 -730592 181381 28253 4901767 2185323 3226209 414635 93994 17322 5714851 1999799 291738 93793 12421 2185323 0.05890 0.94110 true false 13397868 13397868 2049810 429836 1138405 1341241 887861 698639 189222 2498406 1672284 826122 15754453 INVESTMENT IN PARTNERSHIP 1480487 CASH EQUIVALENTS 150134 1630621 BENEFICIAL INT. IN COMMUNITY FOUND. 1718148 RESIDENCE SUBJECT TO LIFE INTEREST 456000 2174148 BENEFICIARY USE OF LIFE INT. OF RES. 55491 CUSTOMER DEPOSITS & GIFT CARD PAY. 25792 PAYROLL TAXES & SALES TAX PAY. 847 82130 X SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION WILL ENTER THE PROPERTY AT REASONABLE TIMES AND MAKE ROADSIDE INSPECTIONS, TO ENSURE THAT REQUIRED SOIL PROTECTION PRACTICES ARE BEING DEPLOYED, REQUIRED HABITATS AND EROSION CONTROL STRUCTURES REMAIN IN PLACE, AND BUILDING LIMITATIONS ARE IN COMPLIANCE. THE ORGANIZATION WILL ALSO COLLECT AND MEASURE FACTORS RELATED TO SOIL HEALTH AND EROSION MITIGATION, AND IN GENERAL MONITOR THE PROPERTY OWNER'S COMPLIANCE WITH ALL TERMS OF THIS EASEMENT. THE PROPERTY OWNER IS TO SHARE NORMAL SOIL TESTING DATA AND OTHER RELEVANT DATA TO LESSEN THE BURDEN OF THE ORGANIZATION IN MONITORING AND ENFORCING THE EASEMENT'S REQUIREMENTS AND TO PREVENT ANY ACTIVITY ON OR USE OF THE PROPERTY THAT IS INCONSISTENT WITH THE PURPOSES OF THIS EASEMENT, AND TO REQUIRE THE RESTORATION OF SUCH AREAS OR FEATURES OF THE PROPERTY THAT MAY BE DAMAGED BY ANY INCONSISTENT ACTIVITY OR USE. IF THE ORGANIZATION BELIEVES THE PROPERTY OWNER IS IN VIOLATION OF THE TERMS OF THIS EASEMENT, OR THAT A VIOLATION IS THREATENED, THE ORGANIZATION SHALL COMMUNICATE WITH THE PROPERTY OWNER AND THEY SHALL WORK TOGETHER TO DEVISE A PLAN TO AVOID OR REMEDY THE BREACH IN QUESTION. IN THE EVENT OF A GENUINE DISPUTE AS TO WHETHER CERTAIN MANAGEMENT ACTIONS ARE CONSISTENT WITH THE SPIRIT AND LETTER OF THE EASEMENT, THEY WILL WORK TOGETHER WHENEVER POSSIBLE TO SUBMIT THE DISPUTE TO THE NRCS OR A UNIVERSITY EXPERT TO ARBITRATE THE DISPUTE AND DETERMINE WHETHER A VIOLATION HAS OCCURRED, AND ON WHAT SHOULD BE DONE TO CURE A VIOLATION IF ONE HAS OCCURRED. IF THE PROPERTY OWNER AND THE ORGANIZATION FAIL AFTER MAKING REASONABLE EFFORTS TO AGREE UPON A PLAN TO AVOID OR REMEDY THE BREACH IN QUESTION, THEN A FORMAL DISPUTE RESOLUTION MECHANISM SHALL COMMENCE. THIS POLICY IS REFLECTED IN THE ORGANIZATION'S EASEMENT DOCUMENTS. SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION ARE RECORDED AS REVENUES IN THE STATEMENTS OF FINANCIAL POSITION AT THE ESTIMATED FAIR VALUE OF THE DEVELOPMENT RIGHTS RELINQUISHED UNDER THE EASEMENT, THAT IS, THE AMOUNT OF THE REDUCTION IN FAIR MARKET VALUE RESULTING FROM THE EASEMENT AT THE DATE IT IS RECORDED. THIS VALUE IS GENERALLY ESTABLISHED THROUGH QUALIFIED APPRAISALS THAT ARE PERFORMED AT OR NEAR THE RECORDING DATE. SUCH CONSERVATION EASEMENTS, BY THEIR VERY NATURE, DO NOT GENERATE CASH FLOW OR PROVIDE FUTURE ECONOMIC BENEFIT. ACCORDINGLY, THE ORGANIZATION ASSIGNS A NOMINAL VALUE OF 1 PER EACH EASEMENT DONATED (RECORDED WITHIN PROPERTY AND EQUIPMENT ON THE STATEMENTS OF FINANCIAL POSITION), AND THE DIFFERENCE BETWEEN THE VALUE RECEIVED AND THE FAIR VALUE IS RECORDED WITHIN EXPENSES ON THE STATEMENTS OF ACTIVITIES. 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, PRACTICAL FARMERS OF IOWA 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 SARAH GARST DIRECTOR DIRECTOR FAMILY RELATIONSHIP ROBERT RILEY, JR. JOE RILEY DIRECTOR DIRECTOR FAMILY RELATIONSHIP ELIZABETH GARST CHRIS EDDY DIRECTOR DIRECTOR BUSINESS RELATIONSHIP ROBERT RILEY, JR. JOE RILEY DIRECTOR DIRECTOR BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 7A EACH MEMBER OF THE BOARD OF DIRECTORS SHALL SERVE FOR A THREE (3) YEAR TERM, AND THE TERMS OF THE DIRECTORS SHALL BE STAGGERED SO THAT AT LEAST TWO (2) DIRECTORS ARE SELECTED EACH YEAR. EACH SUCCESSOR DIRECTOR SHALL BE DESIGNATED BY THE EXISTING DIRECTORS SUBJECT TO THE RIGHT OF THE SUPPORTED ORGANZATIONS TO VETO ANY DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS SHALL HAVE THE RIGHT TO REMOVE ANY DIRECTOR AND THE REMAINING DIRECTORS SHALL THEN SUBMIT A DESIGNEE TO FILL THE VACANT DIRECTORSHIP. DIRECTORS NEED NOT BE MEMBERS OR EMPLOYEES OF THE SUPPORTED ORGANIZATIONS. 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 DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS HAVE THE RIGHT TO REMOVE ANY 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 FILING. 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 XI, LINE 9 CHANGE IN VALUE OF RES. SUBJECT TO LIFE INTEREST 4,318 CHANGE IN BENEFICIAL INTEREST 164,967 TOTAL 169,285 FORM 990, PART XI, LINE 8 - PRIOR PERIOD ADJUSTMENTS THE PRIOR PERIOD ADJUSTMENT OF 960,116 RELATES TO THE ADDITIONAL OWNERSHIP INTEREST IN A PARTNERSHIP THAT THE ORGANIZATION RECEIVED THROUGH AN ESTATE GIFT, WHICH WAS NOT ORIGINALLY REFLECTED IN THE 2023 FINANCIAL STATEMENTS. 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 PRACTICAL FARMERS OF IOWA 1615 GOLDEN ASPEN DRIVE 101 AMES IA 500106071 421255174 RESEARCH IA 509A2 10 N/A false false false false false false false false false false false false false false false false false false true false