WHITEROCK CONSERVANCY: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- WHITEROCK CONSERVANCY (EIN 27-0110952)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-07-26
- IRS object ID
- 201622089349301322
- Schema version
- 2015v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-07-26T16:15:06-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420950074 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OLSEN MUHLBAUER & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 545 | AddressLine1Txt |
| City | CARROLL | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | 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 | 7126842697 | 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 | CONRAD KRAMER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7126842697 | PhoneNum |
| Signature | 2016-07-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KARLA L FULTON | PreparerPersonNm |
| PTIN | P00076368 | PTIN |
| Phone | 7127924314 | PhoneNum |
| Preparation | 2016-07-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CONRAD KRAMER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 NORTH STREET | AddressLine1Txt |
| City | COON RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50058 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,688,732 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | WRC IS A 5,500 ACRE IOWA NON-PROFIT LAND TRUST THAT BALANCES SUSTAINABLE AGRICULTURE, NATURAL RESOURCE PROTECTION AND PUBLIC RECREATION ON THE LANDSCAPE. WRC WORKS FOR A RESILIENT FUTURE BY HELPING LAND FLOURISH AND TRANSFORMING PEOPLE'S RELATIONSHIP TO AGRICULTURE AND NATURE. WRC 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 | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 27 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $678,859 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,679,456 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $461,068 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $648,798 | CYProgramServiceRevenueAmt |
| PY Investment Income | $85,819 | PYInvestmentIncomeAmt |
| CY Investment Income | $97,269 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,223 | PYOtherRevenueAmt |
| CY Other Revenue | $6,944 | CYOtherRevenueAmt |
| PY Total Revenue | $1,227,969 | PYTotalRevenueAmt |
| CY Total Revenue | $8,432,467 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $371,035 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $394,536 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $122,613 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $613,017 | PYOtherExpensesAmt |
| CY Other Expenses | $721,470 | CYOtherExpensesAmt |
| PY Total Expenses | $984,052 | PYTotalExpensesAmt |
| CY Total Expenses | $1,116,006 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $243,917 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,316,461 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,680,580 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,001,727 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $344,679 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $437,124 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,335,901 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,564,603 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WRC IS A 5,500 ACRE IOWA NON-PROFIT LAND TRUST THAT BALANCES SUSTAINABLE AGRICULTURE, NATURAL RESOURCE PROTECTION AND PUBLIC RECREATION ON THE LANDSCAPE. WRC WORKS FOR A RESILIENT FUTURE BY HELPING LAND FLOURISH AND TRANSFORMING PEOPLE'S RELATIONSHIP TO AGRICULTURE AND NATURE. WRC 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 | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $433,387 | ExpenseAmt |
| Revenue | $565,315 | RevenueAmt |
| Desc | LAND STEWARDSHIP AND CONSERVATION PROGRAM: WRC IS DEDICATED TO PROTECTING, RESTORING AND ENHANCING THE NATURAL RESOURCES OF THE MIDDLE RACCCOON RIVER VALLEY BY: 1) PURSUING A LAND STEWARDSHIP AND CONSERVATION PROGRAM THAT DEMONSTRATES INNOVATIVE ECOLOGICAL RESTORATION AND STEWARDSHIP TECHNIQUES ON WRC'S 680 ACRES OF PRAIRIE, 1,164 ACRES OF SAVANNA/TIMBER, AND 275 ACRES OF WETLANDS; AND 2) WORKING WITH NEIGHBORS, PROJECT PARTNERS, AND OTHER RURAL LANDOWNERS TO DEVELOP, IMPLEMENT, DEMONSTRATE ECONOMICALLY VIABLE AND ECOLOGICALLY SUSTAINABLE AGRICULTURAL PRACTICES ON WRC'S 690 ACRES OF CROP LAND AND 684 ACRES OF PASTURE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $391,211 | ExpenseAmt |
| Revenue | $83,483 | RevenueAmt |
| Desc | OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION: A GOAL OF WRC 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 & ENGAGEMENT BY PROVIDING VAROUS OVERNIGHT ACCOMODATIONS AND A RANGE OF PROGRAMS FROM GUIDED TOURS, NATURE WALKS, FISHING, BOATING, BIRD WATCHING, ETC., ALONG WITH RECREATIONAL EQUIPMENT RENTALS. WHITEROCK GRUEST 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 WRC'S LAND. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $824,598 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 27 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | Yes (true) | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CONRAD KRAMER | PersonNm |
| Phone | 7126842697 | 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| KEN HERRING | |||||||
| DIRECTOR FIN | Yes (X) | $0 | $0 | $0 | |||
| JOSEPH A MCGOVERN | |||||||
| PRESIDENT | Yes (X) | $0 | $125,720 | $9,809 | 2.00 | 50.00 | Yes (X) |
| FRED KIRSCHENMANN | |||||||
| DIRECTOR | Yes (X) | $0 | $76,517 | $49,068 | 2.00 | 25.00 | |
| ROBERT RILEY JR | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| TODD COFFELT | |||||||
| VICE PRESIDE | Yes (X) | $0 | $96,600 | $0 | 2.00 | 50.00 | |
| RYAN HANSER | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| TERESA OPHEIM | |||||||
| DIRECTOR AS | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| BRETT FREVERT | |||||||
| DIRECTOR AS | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| DUANE SAND | |||||||
| DIRECTOR AS | Yes (X) | $0 | $55,897 | $11,029 | 2.00 | 34.00 | |
| ELIZABETH GARST | |||||||
| TREASURER | Yes (X) | $0 | $0 | $0 | 5.00 | Yes (X) | |
| JENNIFER GARST | |||||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | 2.00 | Yes (X) | |
| SARAH GARST | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| CONRAD KRAMER | |||||||
| EXECUTIVE DI | $61,388 | $0 | $0 | 40.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $61,388 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $354,734 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $69,906 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SINGLETRACK TRAILS INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 417 CAMINO DEL MUNDO | AddressLine1Txt |
| City | FORT COLLINS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80524 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSTRUCTION | ServicesDesc |
| Compensation | $399,435 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $478,946 | RelatedOrganizationsAmt |
| All Other Contributions | $7,200,510 | AllOtherContributionsAmt |
| Noncash Contributions | $6,977,237 | NoncashContributionsAmt |
| Total Contributions | $7,679,456 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| LAND STWDSP & CONSERVATION | $565,315 | $565,315 |
| OUTDOOR RECR & EDUCATION | $83,483 | $83,483 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $648,798 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,531 | TotalRevenueColumnAmt |
| Exclusion | $25,531 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $287,343 | SecuritiesAmt |
| Other | $40,660 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $235,219 | SecuritiesAmt |
| Other | $21,046 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $52,124 | SecuritiesAmt |
| Other | $19,614 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,738 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $71,738 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| MISCELLANEOUS REFUND/REBATE | $3,317 | $3,317 |
| TAX CREDIT REFUND | $2,150 | $2,150 |
| MISCELLANEOUS RECEIPTS | $1,477 | $1,477 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,944 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,432,467 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $720,536 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $32,475 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,388 | TotalAmt |
| Program Services | $6,188 | ProgramServicesAmt |
| Management And General | $41,377 | ManagementAndGeneralAmt |
| Fundraising | $13,823 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,679 | TotalAmt |
| Program Services | $209,721 | ProgramServicesAmt |
| Management And General | $25,203 | ManagementAndGeneralAmt |
| Fundraising | $54,755 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,715 | TotalAmt |
| Program Services | $14,495 | ProgramServicesAmt |
| Management And General | $356 | ManagementAndGeneralAmt |
| Fundraising | $2,864 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,754 | TotalAmt |
| Program Services | $16,048 | ProgramServicesAmt |
| Management And General | $5,040 | ManagementAndGeneralAmt |
| Fundraising | $4,666 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,435 | TotalAmt |
| Management And General | $16,435 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,951 | TotalAmt |
| Management And General | $11,951 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,718 | TotalAmt |
| Program Services | $76,123 | ProgramServicesAmt |
| Management And General | $17,267 | ManagementAndGeneralAmt |
| Fundraising | $21,328 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,979 | TotalAmt |
| Program Services | $2,008 | ProgramServicesAmt |
| Management And General | $192 | ManagementAndGeneralAmt |
| Fundraising | $5,779 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,721 | TotalAmt |
| Program Services | $8,210 | ProgramServicesAmt |
| Management And General | $2,700 | ManagementAndGeneralAmt |
| Fundraising | $2,811 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,364 | TotalAmt |
| Program Services | $1,100 | ProgramServicesAmt |
| Management And General | $46 | ManagementAndGeneralAmt |
| Fundraising | $3,218 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,456 | TotalAmt |
| Program Services | $43,627 | ProgramServicesAmt |
| Management And General | $5,233 | ManagementAndGeneralAmt |
| Fundraising | $1,596 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,975 | TotalAmt |
| Program Services | $14,521 | ProgramServicesAmt |
| Management And General | $3,859 | ManagementAndGeneralAmt |
| Fundraising | $595 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,541 | TotalAmt |
| Program Services | $1,389 | ProgramServicesAmt |
| Management And General | $1,072 | ManagementAndGeneralAmt |
| Fundraising | $80 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,993 | TotalAmt |
| Program Services | $9,325 | ProgramServicesAmt |
| Management And General | $1,668 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,467 | TotalAmt |
| Program Services | $200,079 | ProgramServicesAmt |
| Management And General | $3,672 | ManagementAndGeneralAmt |
| Fundraising | $4,716 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,726 | TotalAmt |
| Program Services | $34,083 | ProgramServicesAmt |
| Management And General | $15,368 | ManagementAndGeneralAmt |
| Fundraising | $3,275 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FARM/CONS SUPPLIES | $65,147 | $65,147 | ||
| FARM/CONS PROPERTY TAXES | $55,116 | $55,116 | ||
| RECR SUPPLIES | $26,316 | $26,316 | ||
| SUPPLIES & MATERIALS | $19,025 | $12,995 | $4,976 | $1,054 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,540 | TotalAmt |
| Program Services | $28,107 | ProgramServicesAmt |
| Management And General | $12,380 | ManagementAndGeneralAmt |
| Fundraising | $2,053 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,116,006 | TotalAmt |
| Program Services | $824,598 | ProgramServicesAmt |
| Management And General | $168,795 | ManagementAndGeneralAmt |
| Fundraising | $122,613 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,865 | BOYAmt |
| EOY | $56,042 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,058 | BOYAmt |
| EOY | $122,518 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,075 | BOYAmt |
| EOY | $173,678 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,034 | BOYAmt |
| EOY | $13,391 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,284 | BOYAmt |
| EOY | $8,329 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,889 | BOYAmt |
| EOY | $2,611 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,128,523 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,057,050 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,436,228 | BOYAmt |
| EOY | $16,071,473 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,647,891 | BOYAmt |
| EOY | $1,551,535 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,256 | BOYAmt |
| EOY | $2,150 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,680,580 | BOYAmt |
| EOY | $18,001,727 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,394 | BOYAmt |
| EOY | $89,442 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $7,500 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,437 | BOYAmt |
| EOY | $289,299 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,848 | BOYAmt |
| EOY | $50,883 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $344,679 | BOYAmt |
| EOY | $437,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,373,156 | BOYAmt |
| EOY | $15,956,703 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $762,745 | BOYAmt |
| EOY | $405,900 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200,000 | BOYAmt |
| EOY | $1,202,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,335,901 | BOYAmt |
| EOY | $17,564,603 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,680,580 | BOYAmt |
| EOY | $18,001,727 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $7,316,461 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$87,759 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 (true) | $0 | $0 |
| IOWA NATURAL HERITAGE FOUNDATION | ||||
| 421127544 | 7 | Yes (true) | $0 | $0 |
| LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE | ||||
| 426004224 | 6 | Yes (true) | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 3 | SupportedOrganizationsTotalCnt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | false | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | 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 WRC 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | Yes (true) | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $130 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $130 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-B, LINE 1 | FormAndLineReferenceDesc |
| Explanation | EXECUTIVE DIRECTOR - CONRAD KRAMER, DIRECTOR OF DEVELOPMENT AND COMMUNICATIONS - BARBRA JOTZKE-TORRIER, AND CONSERVATION LAND MANAGER - ROB DAVIS, MET WITH IOWA LEGISLATORS TO ENCOURAGE SUPPORT FOR IOWA'S WATER & LAND LEGACY (IWILL) COALITION ON JANUARY 6, 2015, AND THE IOWA RESOURCE ENHANCEMENT AND PROTECTION (REAP) PROGRAM ON FEBRUARY 17, 2015. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| 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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,488,214 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $227,442 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $69,897 | OtherExpendituresAmt |
| Administrative Expenses | $11,448 | AdministrativeExpensesAmt |
| End Year Balance | $1,634,311 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,367,627 | BeginningYearBalanceAmt |
| Contributions | $28,000 | ContributionsAmt |
| Investment Earnings Or Losses | $174,661 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $76,328 | OtherExpendituresAmt |
| Administrative Expenses | $5,746 | AdministrativeExpensesAmt |
| End Year Balance | $1,488,214 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,431,242 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,359 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $64,200 | OtherExpendituresAmt |
| Administrative Expenses | $3,774 | AdministrativeExpensesAmt |
| End Year Balance | $1,367,627 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.14700 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.77470 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.07830 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,813,985 | OtherCostOrOtherBasisAmt |
| Book Value | $12,813,985 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,314,762 | OtherCostOrOtherBasisAmt |
| Depreciation | $270,602 | DepreciationAmt |
| Book Value | $1,044,160 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $527,020 | OtherCostOrOtherBasisAmt |
| Depreciation | $218,891 | DepreciationAmt |
| Book Value | $308,129 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,472,756 | OtherCostOrOtherBasisAmt |
| Depreciation | $567,557 | DepreciationAmt |
| Book Value | $1,905,199 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,071,473 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| EXCESS GRANT REIMBURSEMENT | $39,004 |
| CUSTOMER DEPOSITS | $5,967 |
| PAYROLL TAXES PAYABLE | $3,558 |
| SALES TAX PAYABLE | $1,468 |
| GIFT CERTIFICATES PAYABLE | $586 |
| RENTAL DEPOSITS | $300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $50,883 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,352,678 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$87,759 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $7,970 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | -$79,789 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,432,467 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $8,432,467 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,123,976 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $7,970 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $7,970 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,116,006 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,116,006 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 EDUCATION PROGRAM SERVICES OF THE ORGANIZATION. |
| SCHEDULE D, PAGE 3, PART X | IN EVALUATING UNCERTAIN TAX POSITIONS, IT IS THE ORGANIZATION'S INTENTION TO ONLY TAKE A POSITION THAT IT FEELS WOULD BE UPHELD UNDER REVENUE SERVICE SCRUTINY. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $32,020 | 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 | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $6,940,997 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET VALUE OPINION | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $4,220 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPROXIMATE ACTUAL COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | WRC IS A 5,500 ACRE IOWA NON-PROFIT LAND TRUST THAT BALANCES SUSTAINABLE AGRICULTURE, NATURAL RESOURCE PROTECTION AND PUBLIC RECREATION ON THE LANDSCAPE. WRC WORKS FOR A RESILIENT FUTURE BY HELPING LAND FLOURISH AND TRANSFORMING PEOPLE'S RELATIONSHIP TO AGRICULTURE AND NATURE. WRC ASSISTS AND SUPPORTS THE IOWA DEPARTMENT OF NATURAL RESOURCES, THE LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE AND THE IOWA NATURAL HERITAGE FOUNDATION (THE SUPPORTED ORGANIZATIONS) IN CARRYING OUT THEIR PURPOSES RELATING TO LAND PRESERVATION, LAND RESTORATION, CONSERVATION, SUSTAINABLE AGRICULTURE, EDUCATION AND RECREATION. |
| FORM 990, PAGE 6, PART VI, LINE 2 | ELIZABETH GARST JENNIFER & SARAH GARST B DIRECTOR B DIRECTOR SISTER, BUSINESS PARTNER 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, PAGE 6, PART VI, LINE 4 | AS NOTED IN THE 2014 FORM 990 RETURN, ON FEBRUARY 15, 2015, THE BYLAWS OF THE ORGANIZATION WERE AMENDED IN RELATION TO A QUORUM AND MANNER OF ACTING. SIGNIFICANT CHANGES ARE THAT THE BOARD OF DIRECTORS CAN APPROVE OF ACTIONS BY EMAIL AS LONG AS EVERY BOARD MEMBER CASTS A VOTE AND THE APPROVAL IS UNANIMOUS. IF AN ACTION RECEIVES ANY DISSENTING VOTES OR ABSTENTIONS, THE ACTION DOES NOT PASS. IN ADDITION, NOTICE OF SPECIAL MEETINGS OF THE BOARD OF DIRECTORS CAN BE EMAILED TO THEIR USUAL EMAIL ADDRESS AND ANY DIRECTOR CAN WAIVE NOTICE OF SUCH MEETING BY EMAIL. THE NUMBER OF VOTING MEMBERS OF THE ORGANIZATION INCREASED FROM 9 TO 10 IN 2015 AS REPORTED ON FORM 990, PART I, LINE 3 AND PART VI, SECTION A, LINE 1A; HOWEVER, THE BYLAWS WERE NOT OFFICIALLY REVISED UNTIL MARCH 21, 2016 WHEN THE BOARD VOTED TO INCREASE THE MAXIMUM NUMBER OF BOARD MEMBERS FROM 9 TO 13 CONSISTING OF 10 CLASS A DIRECTORS AND 3 CLASS B DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EACH CLASS A DIRECTOR SERVES FOR A TERM OF THREE YEARS. THE TERMS OF THE CLASS A DIRECTORS ARE STAGGERED SO THAT THE TERMS OF 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 ADVISING COMMITTEE" (AS DEFINED IN THE BYLAWS OF WRC) TO VETO ANY DESIGNEE. IN ADDITION, THE "GARST FAMILY ADVISING COMMITTEE" HAS THE RIGHT TO REMOVE ANY CLASS B DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 7B | AS NOTED IN THE RESPONSE TO PART VI, LINE 7A, THE "SUPPORTED ORGANIZATIONS" OF WRC 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 ADVISING COMMITTEE" HAS THE RIGHT TO VETO ANY SUCCESSOR CLASS B DESIGNEE. IN ADDITION, THE "GARST FAMILY ADVISING COMMITTEE" HAS THE RIGHT TO REMOVE ANY CLASS B DIRECTOR FROM THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 9 | KEN HERRING 28330 J AVENUE ADEL, IA 50003 JOSEPH A MCGOVERN 505 FIFTH AVE., SUITE 444 DES MOINES, IA 50309 FRED KIRSCHENMANN 309 CURTISS HALL AMES, IA 50011 ROBERT RILEY, JR. 2910 CAYUGA POINT DES MOINES, IA 50321 TODD COFFELT 502 E 9TH STREET DES MOINES, IA 50319 RYAN HANSER 4401 WESTOWN PARKWAY, SUITE 212 WEST DES MOINES, IA 50266-1037 TERESA OPHEIM 3129 36TH AVE S MINNEAPOLIS, MN 55406 BRETT FREVERT 10832 OLD MILL RD, STE 2 OMAHA, NE 68154 DUANE SAND 8998 GOLDEN VALLEY DRIVE NORWALK, IA 50211 ELIZABETH GARST 1313 FIG AVENUE COON RAPIDS, IA 50058 JENNIFER GARST 708 BROOKRIDGE AVENUE AMES, IA 50010 SARAH GARST 1063 21ST ST WEST DES MOINES, IA 50265 |
| FORM 990, PAGE 6, PART VI, LINE 11B | ALL ASPECTS OF THE RETURN WERE CAREFULLY REVIEWED BY THE FINANCE COMMITTEE CONSISTING OF TREASURER ELIZABETH GARST AND BOARD MEMBER BRETT FREVERT; EXECUTIVE DIRECTOR CONRAD KRAMER; AND ACCOUNTANT SARA GROVE. ALL PROPOSED CHANGES WERE INCORPORATED IN THE RETURN AND THE REVISIONS WERE REVIEWED AND APPROVED BY THE TREASURER AND EXECUTIVE DIRECTOR PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. ALL BOARD MEMBERS WERE PROVIDED A DRAFT COPY OF THE 2015 FORM 990 RETURN FOR THEIR CONSIDERATION. THE MEMBERS WERE GIVEN THE OPPORTUNITY TO EXAMINE THE ENTIRE RETURN WITH VARIOUS SECTIONS HIGHLIGHTED FOR IN-DEPTH REVIEW, INCLUDING CONFLICT OF INTEREST RELATED QUESTIONS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD PERFORMS A REVIEW OF THE POLICY AND 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 EACH BOARD MEETING 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 THE BOARD OF DIRECTORS MINUTES. THE ORGANIZATION HAS NO OTHER KEY EMPLOYEES OR PAID OFFICER POSITIONS BESIDES THE EXECUTIVE DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE DURING NORMAL BUSINESS HOURS FOR ANY INDIVIDUAL WHO REQUESTS THEM. |
| FORM 990, PART IX, LINE 11G | OTHER OUTSIDE SERVICES 0 95 10,980 PROFESSIONAL SERVICES 0 17,172 10,348 FARM/CONS PROFESSIONAL SRVS 630 0 0 FARM/CONS CONTRACT SERVICES 150 0 0 FARM/CONS CUSTOM FARMING 37,957 0 0 RECR CONTRACT SERVICES 16,067 0 0 RECR PROFESSIONAL SERVICES 594 0 0 RECR OUTSIDE SERVICES 15,725 0 0 FARM/CONS OUTSIDE SERVICES 5,000 0 0 |
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 | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| IA DEPARTMENT OF NATURAL RESOURCES | ||||||||||
| 502 E 9TH STREET | DES MOINES | IA | 503190034 | 426004572 | NAT'L RES | IA | 509A1 | 6 | NA | false |
| IOWA NATURAL HERITAGE FOUNDATION | ||||||||||
| 505 FIFTH AVE SUITE 444 | DES MOINES | IA | 503092321 | 421127544 | ENVIRONMNT | IA | 501A1 | 7 | NA | false |
| LEOPOLD CENTER FOR SUSTAINABLE AGR | ||||||||||
| 209 CURTISS HALL IA ST UNIVERSITY | AMES | IA | 500111050 | 426004224 | RESEARCH | IA | 509A1 | 6 | NA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| IOWA DEPT OF NATURAL RESOURCES | ||
| C | $478,946 | ACTUAL AMT REIMBURSED |
| IOWA DEPT OF NATURAL RESOURCES | ||
| R | $5,099 | ACTUAL CASH PAID |
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