WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION INC (EIN 39-1448749)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202513179349309821
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)
Return2025-11-13T15:54:23-06:00ReturnTs
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)
EIN391448749EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WISCONSIN LAND AND WATER CONSERVATIONBusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWISCBusinessNameControlTxt
Phone6084412677PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 S PINCKNEY ST 420AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW KRUEGERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6084412677PhoneNum
Signature2025-11-13SignatureDt
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 PersonMIKE HABLEWITZ CPAPreparerPersonNm
PTINP01259157PTIN
Phone6082744020PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATTHEW KRUEGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 S PINCKNEY ST 420AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,416,199GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WISCONSINLANDWATER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTO PROTECT, CONSERVE, AND ENHANCE WISCONSIN'S NATURAL RESOURCES BY ADVOCATING FOR AND SUPPORTING COUNTY CONSERVATION EFFORTS, FOR CURRENT AND FUTURE GENERATIONS.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers80TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$721,332PYContributionsGrantsAmt
CY Contributions Grants$1,094,182CYContributionsGrantsAmt
PY Program Service Revenue$292,096PYProgramServiceRevenueAmt
CY Program Service Revenue$310,954CYProgramServiceRevenueAmt
PY Investment Income$602PYInvestmentIncomeAmt
CY Investment Income$880CYInvestmentIncomeAmt
PY Other Revenue-$817PYOtherRevenueAmt
CY Other Revenue-$3,766CYOtherRevenueAmt
PY Total Revenue$1,013,213PYTotalRevenueAmt
CY Total Revenue$1,402,250CYTotalRevenueAmt
PY Grants And Similar Paid$2,818PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,449CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$556,632PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$650,066CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$39,576CYTotalFundraisingExpenseAmt
PY Other Expenses$348,555PYOtherExpensesAmt
CY Other Expenses$386,866CYOtherExpensesAmt
PY Total Expenses$908,005PYTotalExpensesAmt
CY Total Expenses$1,040,381CYTotalExpensesAmt
PY Revenues Less Expenses$105,208PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$361,869CYRevenuesLessExpensesAmt
Total Assets BOY$1,164,778TotalAssetsBOYAmt
Total Assets EOY$1,462,051TotalAssetsEOYAmt
Total Liabilities BOY$199,408TotalLiabilitiesBOYAmt
Total Liabilities EOY$134,812TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$965,370NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,327,239NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROTECT, CONSERVE, AND ENHANCE WISCONSIN'S NATURAL RESOURCES BY ADVOCATING FOR AND SUPPORTING COUNTY CONSERVATION EFFORTS, FOR CURRENT AND FUTURE GENERATIONS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$760,613ExpenseAmt
Grant$3,449GrantAmt
Revenue$310,954RevenueAmt
DescTHE WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION IS FOCUSED ON THE FOLLOWING ACTIVITIES: (1) CONSERVATION TRAINING - MANAGING THE DIRECTIVES OF SITCOM (COUNTY, STATE, FEDERAL AND PRIVATE CONSERVATION AGENCIES) TO DELIVER HIGH PRIORITY CONSERVATION TRAINING TO RESOURCE PROFESSIONALS; (2) STANDARDS OVERSIGHT COUNCIL COORDINATION - MANAGING THE DIRECTIVES OF SOC (COUNTY, STATE, AND FEDERAL CONSERVATION TECHNICAL EXPERTS) TO COMPLETE WORK ON TECHNICAL PRACTICE STANDARDS DEVELOPMENT AS WELL AS MAINTAIN THE SOCWISCONSIN.ORG WEBSITE, AND UPDATE WORK PLANS; (3) ADVOCACY - LEADING A COALITION OF COUNTIES, AGRICULTURAL AND ENVIRONMENTAL GROUPS TO BUILD LEGISLATIVE SUPPORT FOR INCREASING COUNTY STAFFING GRANTS FOR LAND CONSERVATION DEPARTMENTS, INCLUDING A SERIES OF STRATEGY MEETINGS WITH COALITION PARTNERS AND LEGISLATORS, AND ALSO ENCOURAGING ASSOCIATION MEMBERS TO EXPRESS SUPPORT OF THE EFFORT TO STATE AGENCIES AND THEIR LEGISLATORS; (4) PROFESSIONAL DEVELOPMENT - DEVELOPING STATEWIDE CONSERVATION OUTREACH MATERIALS, PROVIDING INPUT TO AGENCIES AND SITCOM ON TECHNICAL ISSUES, CONDUCTING THE ANNUAL CONFERENCE FOR OVER 400 ATTENDEES; AND (5) YOUTH EDUCATION - CONDUCTING POSTER AND SPEAKING CONSERVATION PROGRAMS, THE WI ENVIROTHON, AND MIDDLE SCHOOL AND HIGH SCHOOL CONSERVATION CAMPS.Desc
Total Program Service Expenses$760,613TotalProgramServiceExpensesAmt
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 Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
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 Contri0DeductibleNonCashContriInd
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 Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee11EmployeeCnt
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 Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
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)
PersonMATTHEW KRUEGERPersonNm
Phone6084412677PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 S PINCKNEY STREET SUITE 420AddressLine1Txt
CityMADISONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53703ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MONTE OSTERMAN
CHAIR3.00Yes (X)Yes (X)$0$0$0
BOB MICHEEL
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
CAROLYN SCHOLL
SECRETARY (THRU JUNE)3.00Yes (X)Yes (X)$0$0$0
CHASE CUMMINGS
SECRETARY1.00Yes (X)Yes (X)$0$0$0
AMY PIAGET
TREASURER1.00Yes (X)Yes (X)$0$0$0
KEN GERHARDT
BOARD MEMBER1.00Yes (X)$0$0$0
MIKE HOFBERGER
BOARD MEMBER1.00Yes (X)$0$0$0
MEG TURVILLE-HEITZ
BOARD MEMBER1.00Yes (X)$0$0$0
CHARLIE ORTMAN
BOARD MEMBER1.00Yes (X)$0$0$0
ERIC WOJCHIK
BOARD MEMBER1.00Yes (X)$0$0$0
TONY REALI
BOARD MEMBER1.00Yes (X)$0$0$0
MIKE RITTER
BOARD MEMBER1.00Yes (X)$0$0$0
TOM MANDLI
BOARD MEMBER1.00Yes (X)$0$0$0
MARY HENRY
BOARD MEMBER1.00Yes (X)$0$0$0
MARISSA CASTELLO
BOARD MEMBER1.00Yes (X)$0$0$0
SCOTT FRANK
BOARD MEMBER1.00Yes (X)$0$0$0
TOM BOISVERT
BOARD MEMBER1.00Yes (X)$0$0$0
MELISSA LUCK
BOARD MEMBER (THRU JUNE)1.00Yes (X)$0$0$0
CRAIG CONROY
BOARD MEMBER (THRU JUNE)1.00Yes (X)$0$0$0
BEN DUFFORD
BOARD MEMBER (THRU JUNE)1.00Yes (X)$0$0$0
BRIAN HAASE
BOARD MEMBER (THRU JUNE)1.00Yes (X)$0$0$0
MATTHEW KRUEGER
EXECUTIVE DIRECTOR40.00Yes (X)$100,000$0$8,194
FieldValueIRS element (for citing)
Total Reportable Comp From Org$100,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$8,194TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$493,608GovernmentGrantsAmt
All Other Contributions$600,574AllOtherContributionsAmt
Total Contributions$1,094,182TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES561920$141,139$141,139
MEMBERSHIP DUES900099$128,255$128,255
PROGRAM SERVICE FEES813312$40,671$40,671
TRAINING PROGRAM611600$889$889
FieldValueIRS element (for citing)
Total Program Service Revenue$310,954TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$880TotalRevenueColumnAmt
Exclusion$880ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$7,000FundraisingGrossIncomeAmt
Fundraising Direct Expenses$11,974FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$4,974TotalRevenueColumnAmt
Exclusion-$4,974ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$3,183GamingGrossIncomeAmt
Gaming Direct Expenses$1,975GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,208TotalRevenueColumnAmt
Exclusion$1,208ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,402,250TotalRevenueColumnAmt
Related Or Exempt Func Income$310,954RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$2,886ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,449TotalAmt
Program Services$3,449ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$108,194TotalAmt
Program Services$54,611ProgramServicesAmt
Management And General$45,401ManagementAndGeneralAmt
Fundraising$8,182FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$446,071TotalAmt
Program Services$389,623ProgramServicesAmt
Management And General$33,871ManagementAndGeneralAmt
Fundraising$22,577FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,023TotalAmt
Program Services$5,629ProgramServicesAmt
Management And General$1,004ManagementAndGeneralAmt
Fundraising$390FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$45,737TotalAmt
Program Services$36,658ProgramServicesAmt
Management And General$6,541ManagementAndGeneralAmt
Fundraising$2,538FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$43,041TotalAmt
Program Services$34,497ProgramServicesAmt
Management And General$6,156ManagementAndGeneralAmt
Fundraising$2,388FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,350TotalAmt
Management And General$5,350ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,950TotalAmt
Management And General$35,950ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$21,961TotalAmt
Program Services$1,096ProgramServicesAmt
Management And General$20,865ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$50,311TotalAmt
Program Services$47,245ProgramServicesAmt
Management And General$3,066ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$45,583TotalAmt
Program Services$36,466ProgramServicesAmt
Management And General$7,808ManagementAndGeneralAmt
Fundraising$1,309FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$864TotalAmt
Management And General$864ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$36,492TotalAmt
Program Services$25,841ProgramServicesAmt
Management And General$8,626ManagementAndGeneralAmt
Fundraising$2,025FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,815TotalAmt
Program Services$4,076ProgramServicesAmt
Management And General$2,739ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$171,104TotalAmt
Program Services$112,946ProgramServicesAmt
Management And General$58,158ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,018TotalAmt
Program Services$2,366ProgramServicesAmt
Management And General$485ManagementAndGeneralAmt
Fundraising$167FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPROFESSIONAL DEVELOPMENDesc
Total$9,418TotalAmt
Program Services$6,110ProgramServicesAmt
Management And General$3,308ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,040,381TotalAmt
Program Services$760,613ProgramServicesAmt
Management And General$240,192ManagementAndGeneralAmt
Fundraising$39,576FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,658BOYAmt
EOY$12,063EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$668,100BOYAmt
EOY$855,659EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$185,292BOYAmt
EOY$316,535EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,945BOYAmt
EOY$3,330EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$34,547BOYAmt
EOY$33,978EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,038LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,038LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$269,236BOYAmt
EOY$240,486EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,164,778BOYAmt
EOY$1,462,051EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$39,480BOYAmt
EOY$44,698EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$26,463BOYAmt
EOY$8,095EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$16,142BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$117,323BOYAmt
EOY$82,019EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$199,408BOYAmt
EOY$134,812EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$593,199BOYAmt
EOY$718,131EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$372,171BOYAmt
EOY$609,108EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$965,370BOYAmt
EOY$1,327,239EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,164,778BOYAmt
EOY$1,462,051EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$361,869ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 Committee0AuditCommitteeInd
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$15,235CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$499,352CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$724,308CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$721,332CurrentTaxYearMinus1YearAmt
Current Tax Year$1,094,182CurrentTaxYearAmt
Total$3,054,409TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,235CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$499,352CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$724,308CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$721,332CurrentTaxYearMinus1YearAmt
Current Tax Year$1,094,182CurrentTaxYearAmt
Total$3,054,409TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$438,871SubstantialContributorsTotAmt
Public Support Total170$2,615,538PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$231CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$158CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$181CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$602CurrentTaxYearMinus1YearAmt
Current Tax Year$880CurrentTaxYearAmt
Total$2,052TotalAmt
FieldValueIRS element (for citing)
Total Support$3,056,461TotalSupportAmt
Gross Receipts Rltd Activities$1,802,778GrossReceiptsRltdActivitiesAmt
Public Support CY1700.85570PublicSupportCY170Pct
Public Support PY1700.86500PublicSupportPY170Pct
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$21,961FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$21,961FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,032,369FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,054,330FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$180,433FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$45,108FilingOrganizationsTotalAmt

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$116,194CurrentYearMinus3Amt
Current Year Minus2$138,636CurrentYearMinus2Amt
Current Year Minus1$162,664CurrentYearMinus1Amt
Current Year$180,433CurrentYearAmt
Total$597,927TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$896,891LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$10,007CurrentYearMinus3Amt
Current Year Minus2$11,030CurrentYearMinus2Amt
Current Year Minus1$10,000CurrentYearMinus1Amt
Current Year$21,961CurrentYearAmt
Total$52,998TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$29,049CurrentYearMinus3Amt
Current Year Minus2$34,659CurrentYearMinus2Amt
Current Year Minus1$40,666CurrentYearMinus1Amt
Current Year$45,108CurrentYearAmt
Total$149,482TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$224,223GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,038OtherCostOrOtherBasisAmt
Depreciation$12,038DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSITS$2,690
OPERATING LEASE RIGHT-OF-USE ASSET$77,654
RESTRICTED CASH$160,142
FieldValueIRS element (for citing)
Total Book Value Other Assets$240,486TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$82,019Amt
FieldValueIRS element (for citing)
Total Liability$82,019TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,416,199TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,416,199RevenueSubtotalAmt
Other Revenues Not Included-$13,949OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$13,949RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,402,250TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,054,330TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$13,949OtherExpensesIncludedAmt
Expenses Not Reported$13,949ExpensesNotReportedAmt
Expenses Subtotal$1,040,381ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,040,381TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 2B:USDA-NATURAL RESOURCE CONSERVATION SERVICE (NRCS) COUNTY CONTRIBUTION AGREEMENT. NRCS CONTRACTS WITH COUNTY LAND CONSERVATION DEPARTMENTS FOR TECHNICAL ASSISTANCE WORK IN SUPPORT OF NRCS PROGRAMS. FORMERLY NRCS CONTRACTED DIRECTLY WITH COUNTIES, BUT IS NOW CONTRACTING DIRECTLY WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. FOR THE SAKE OF EFFICIENTLY RUNNING MULTIPLE COUNTY-NRCS AGREEMENTS THROUGH ONE SINGLE CONTRACT WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. EACH COUNTY SIGNS A CONTRACT WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC., AND A "STATEMENT OF WORK" DEFINES SPECIFIC DELIVERABLES OF THE AGREEMENT, AS DETERMINED BY NRCS. CURRENTLY, THREE COUNTIES ARE CONTRACTED WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. UNDER THIS CONTRIBUTION AGREEMENT.
PART XI, LINE 4B - OTHER ADJUSTMENTS:DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B -13,949.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B 13,949.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMBERSHIP: COUNTY, INDIVIDUAL, ASSOCIATE, ASSOCIATION STAFF, AND ADVISORS. COUNTY MEMBERSHIP - COUNTIES THAT PAY THE ANNUAL FULL "MEMBER COUNTY" DUES SHALL BE "MEMBER COUNTIES." ALL LAND CONSERVATION COMMITTEE MEMBERS AND CONSERVATION DEPARTMENT STAFF OF EACH "MEMBER COUNTY" SHALL BE "MEMBERS" OF THE ASSOCIATION AND ALL ASSOCIATION SERVICES, PRIVILEGES AND VOTING RIGHTS SHALL BE MADE AVAILABLE TO THEM. INDIVIDUAL MEMBER - INDIVIDUAL LCC MEMBERS OR CONSERVATION DEPARTMENT STAFF OF ANY COUNTY THAT IS NOT A MEMBER COUNTY MAY BECOME AN INDIVIDUAL MEMBER BY PAYING THE ANNUAL "INDIVIDUAL MEMBER" FEE. ALL ASSOCIATION SERVICES SHALL BE AVAILABLE TO INDIVIDUAL MEMBERS AT MEMBER COSTS, BUT THEY SHALL HAVE NO VOTING RIGHTS AT ANNUAL MEETINGS. INDIVIDUAL MEMBERS MAY PARTICIPATE IN AND VOTE ON ALL OTHER WI LAND + WATER ACTIVITIES. ASSOCIATE MEMBERS - ANY NON-COUNTY INDIVIDUAL OR ORGANIZATION THAT HAS A COMMON INTEREST IN THE MISSION OR PURPOSES OF THE ASSOCIATION MAY BECOME AN ASSOCIATE MEMBER PROVIDED THEY PAY THE ANNUAL DUES FOR AN ASSOCIATE MEMBER. WI LAND + WATER SERVICES SHALL BE AVAILABLE TO ASSOCIATE MEMBERS AT DISCOUNTED COSTS, AS DETERMINED BY THE BOARD OF DIRECTORS, BUT ASSOCIATE MEMBERS SHALL HAVE NO VOTING RIGHTS. ASSOCIATION STAFF - ASSOCIATION STAFF SHALL BE DEEMED NON-VOTING MEMBERS OF THE ASSOCIATION AND NO DUES WOULD APPLY. ADVISORS - THE ASSOCIATION MAY REQUEST PROGRAM UPDATES OR ADVICE FROM AGENCIES OR ORGANIZATIONS THAT AFFECT COUNTY CONSERVATION PROGRAMS. THESE ADVISORS SHALL HAVE NO ASSOCIATION PRIVILEGES OR VOTING RIGHTS.
FORM 990, PART VI, SECTION A, LINE 7AMEMBERS ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BCHANGES TO THESE BYLAWS SHALL REQUIRE A TWO-THIRDS MAJORITY VOTE OF MEMBER COUNTIES PRESENT DURING AN ANNUAL MEETING OF THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE PREPARED FORM 990 IS REVIEWED BY THE ASSOCIATION'S EXECUTIVE DIRECTOR BEFORE THE RETURN IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CALL DIRECTORS COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT WHEN THEY JOIN THE ASSOCIATION'S GOVERNING BODY. THE COMPLETED STATEMENTS ARE REVIEWED BY THE DIRECTORS WITH ASSISTANCE FROM THE ASSOCIATION'S MANAGEMENT. 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 15ATHE BOARD OF DIRECTORS HOLDS AN ANNUAL PERFORMANCE REVIEW FOR THE EXECUTIVE DIRECTOR IN WHICH THEY APPROVE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION HAS BEEN COMPARED TO OTHER LIKE ORGANIZATIONS. THIS PROCESS LAST TOOK PLACE IN NOVEMBER 2024.
FORM 990, PART VI, SECTION C, LINE 19THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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