2016-07-26T16:15:06-05:00 2015-12-31 420950074 OLSEN MUHLBAUER & CO LLP PO BOX 545 CARROLL IA 51401 990 2015-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7126842697 1436 HIGHWAY 141 COON RAPIDS IA 50058 CONRAD KRAMER EXECUTIVE DIRECTOR 7126842697 2016-07-26 true KARLA L FULTON P00076368 7127924314 2016-07-26 2015 2016-12-15 16:53:06Z CONRAD KRAMER 211 NORTH STREET COON RAPIDS IA 50058 8688732 false X WWW.WHITEROCKCONSERVANCY.ORG X 2004 IA 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. 10 10 27 100 0 678859 7679456 461068 648798 85819 97269 2223 6944 1227969 8432467 0 0 371035 394536 0 122613 613017 721470 984052 1116006 243917 7316461 10680580 18001727 344679 437124 10335901 17564603 X 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. false false 433387 565315 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. 391211 83483 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. 824598 true true false true false false false false false true true false false 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 true false false false false true false false false true 31 0 27 true false false false false false false false false false false false X 10 10 true false true false false true true true true true false true true true true true true true false false X CONRAD KRAMER 7126842697 1436 HIGHWAY 141 COON RAPIDS IA 50058 KEN HERRING DIRECTOR FIN X 0 0 0 JOSEPH A MCGOVERN PRESIDENT 2.00 50.00 X X 0 125720 9809 FRED KIRSCHENMANN DIRECTOR 2.00 25.00 X 0 76517 49068 ROBERT RILEY JR DIRECTOR 2.00 X 0 0 0 TODD COFFELT VICE PRESIDE 2.00 50.00 X 0 96600 0 RYAN HANSER DIRECTOR 2.00 X 0 0 0 TERESA OPHEIM DIRECTOR AS 2.00 X 0 0 0 BRETT FREVERT DIRECTOR AS 2.00 X 0 0 0 DUANE SAND DIRECTOR AS 2.00 34.00 X 0 55897 11029 ELIZABETH GARST TREASURER 5.00 X X 0 0 0 JENNIFER GARST SECRETARY 2.00 X X 0 0 0 SARAH GARST DIRECTOR 2.00 X 0 0 0 CONRAD KRAMER EXECUTIVE DI 40.00 X 61388 0 0 61388 354734 69906 false false false SINGLETRACK TRAILS INC 417 CAMINO DEL MUNDO FORT COLLINS CO 80524 CONSTRUCTION 399435 1 478946 7200510 6977237 7679456 LAND STWDSP & CONSERVATION 565315 565315 OUTDOOR RECR & EDUCATION 83483 83483 648798 25531 25531 287343 40660 235219 21046 52124 19614 71738 71738 MISCELLANEOUS REFUND/REBATE 3317 3317 TAX CREDIT REFUND 2150 2150 MISCELLANEOUS RECEIPTS 1477 1477 6944 8432467 720536 32475 X 61388 6188 41377 13823 289679 209721 25203 54755 17715 14495 356 2864 25754 16048 5040 4666 16435 16435 11951 11951 114718 76123 17267 21328 7979 2008 192 5779 13721 8210 2700 2811 4364 1100 46 3218 50456 43627 5233 1596 18975 14521 3859 595 2541 1389 1072 80 10993 9325 1668 208467 200079 3672 4716 52726 34083 15368 3275 FARM/CONS SUPPLIES 65147 65147 FARM/CONS PROPERTY TAXES 55116 55116 RECR SUPPLIES 26316 26316 SUPPLIES & MATERIALS 19025 12995 4976 1054 42540 28107 12380 2053 1116006 824598 168795 122613 25865 56042 408058 122518 141075 173678 10034 13391 6284 8329 3889 2611 17128523 1057050 8436228 16071473 1647891 1551535 1256 2150 10680580 18001727 68394 89442 7500 222437 289299 53848 50883 344679 437124 X 8373156 15956703 762745 405900 1200000 1202000 10335901 17564603 10680580 18001727 7316461 -87759 X false true X true false X X X 3 IOWA DEPARTMENT OF NATURAL RESOURCES 426004572 6 true 0 0 IOWA NATURAL HERITAGE FOUNDATION 421127544 7 true 0 0 LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE 426004224 6 true 0 0 3 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 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 130 false false 130 false SCHEDULE C, PART II-B, LINE 1 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. 1647891 2000 -8866 11948 1551535 1634311 98629 73438 11611 1647891 1488214 227442 69897 11448 1634311 1367627 28000 174661 76328 5746 1488214 1431242 4359 64200 3774 1367627 0.14700 0.77470 0.07830 false false 12813985 12813985 1314762 270602 1044160 527020 218891 308129 2472756 567557 1905199 16071473 EXCESS GRANT REIMBURSEMENT 39004 CUSTOMER DEPOSITS 5967 PAYROLL TAXES PAYABLE 3558 SALES TAX PAYABLE 1468 GIFT CERTIFICATES PAYABLE 586 RENTAL DEPOSITS 300 50883 X 8352678 -87759 7970 -79789 8432467 8432467 1123976 7970 7970 1116006 1116006 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. X 3 32020 MARKET VALUE X 4 6940997 MARKET VALUE OPINION X 1 4220 APPROXIMATE ACTUAL COST false true false 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 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 false false true false false false false false false false false false false false false false false true false IOWA DEPT OF NATURAL RESOURCES C 478946 ACTUAL AMT REIMBURSED IOWA DEPT OF NATURAL RESOURCES R 5099 ACTUAL CASH PAID