2015-07-10T14:42:43-05:00 2014-12-31 420950074 OLSEN MUHLBAUER & CO LLP PO BOX 545 CARROLL IA 51401 990 2014-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7126842697 1436 HIGHWAY 141 COON RAPIDS IA 50058 CONRAD KRAMER EXECUTIVE DIRECTOR 7126842697 2015-07-09 true KARLA L FULTON P00076368 7127924314 2015-07-09 2014 2016-02-25 16:41:14Z X CONRAD KRAMER 1436 HIGHWAY 141 COON RAPIDS IA 50058 2039672 false X WWW.WHITEROCKCONSERVANCY.ORG X 2004 IA WRC IS AN IOWA NON-PROFIT LAND TRUST DEDICATED TO CONSERVING & PROTECTING IOWA NATURAL RESOURCES, DEMONSTRATING SUSTAINABLE RURAL LAND MANAGEMENT & PROVIDING THE PUBLIC WITH OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION. 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. 9 9 23 100 0 971260 678859 425811 461068 95191 85819 566 2223 1492828 1227969 0 0 303769 371035 0 104218 553649 613017 857418 984052 635410 243917 10416139 10680580 329319 344679 10086820 10335901 X WRC IS AN IOWA NON-PROFIT LAND TRUST DEDICATED TO CONSERVING & PROTECTING IOWA NATURAL RESOURCES, DEMONSTRATING SUSTAINABLE RURAL LAND MANAGEMENT & PROVIDING THE PUBLIC WITH OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION. 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 416528 377754 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 450 ACRES OF PRAIRIE, 600 ACRES OF SAVANNA, 500 ACRES OF 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 350 ACRES OF CROP LAND AND 510 ACRES OF PASTURE. 286054 610585 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. 702582 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 false false false false false true false false false true 21 0 23 true false false false false false false false false false false false X 9 9 true false true false false true true true true true false true true true true true true true false false X X CONRAD KRAMER 7126842697 1436 HIGHWAY 141 COON RAPIDS IA 50058 KEN HERRING PRESIDENT 3.00 X X 0 0 0 JOSEPH A MCGOVERN VICE PRESIDE 2.00 50.00 X X 0 137260 0 FRED KIRSCHENMANN DIRECTOR 2.00 30.00 X 0 75600 36000 ROBERT RILEY JR DIRECTOR 2.00 X 0 0 0 TODD COFFELT DIRECTOR AS 2.00 50.00 X 0 81863 14271 RYAN HANSER DIRECTOR AS 2.00 X 0 0 0 CHARLES C CORELL DIRECTOR FIN 0.00 50.00 X 0 27522 0 ELIZABETH GARST TREASURER 5.00 X X 0 0 0 JENNIFER GARST SECRETARY 1.00 X X 0 0 0 RACHEL GARST DIRECTOR FIN 2.00 X 0 0 0 CONRAD KRAMER EXECUTIVE DI 40.00 X 71755 0 0 71755 322245 50271 false false false 123581 555278 9514 678859 LAND STWDSP & CONSERVATION 381792 381792 OUTDOOR RECR & EDUCATION 79276 79276 461068 29280 29280 781567 86675 717849 93854 63718 -7179 56539 56539 TAX CREDIT REFUND 1256 1256 MISCELLANEOUS REFUND/REBATE 967 967 2223 1227969 517607 31503 71755 3208 63317 5230 259491 186610 17591 55290 14294 10869 125 3300 25495 15440 5976 4079 720 720 15215 15215 11611 11611 80734 62699 4007 14028 9768 2641 3553 3574 9967 5191 1800 2976 2360 1491 327 542 49365 42015 4964 2386 12725 5104 6712 909 19992 616 19003 373 3315 3315 163693 157351 3122 3220 45391 29893 12420 3078 FARM/CONS SUPPLIES 85405 85405 FARM/CONS PROPERTY TAXES 32346 32346 RECR SUPPLIES 19922 19922 FARM /CONS VEHICLE FUEL 14165 14165 36323 24301 6789 5233 984052 702582 177252 104218 92758 25865 293924 408058 42060 141075 488 10034 3610 6284 25013 3889 9284963 848735 8323465 8436228 1634311 1647891 510 1256 10416139 10680580 48344 68394 5000 249731 222437 26244 53848 329319 344679 X 8350416 8373156 536404 762745 1200000 1200000 10086820 10335901 10416139 10680580 243917 5164 X false true X true false 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 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 1338 false false 1338 false SCHEDULE C, PART II-B, LINE 1 EXECUTIVE DIRECTOR, CONRAD KRAMER, MET WITH IOWA CONGRESSIONAL DELEGATES AND STAFF, AND OFFICIALS WITH THE US FISH AND WILDLIFE SERVICE AND WITH THE US DEPARTMENT OF AGRICULTURE IN APRIL, 2014 TO ENCOURAGE EXPANSION OF DUNBAR SLOUGH IN GREENE COUNTY, IOWA, TO RETURN DUCK STAMP FUNDING TO IOWA AND TO ENCOURAGE THE RENEWAL OF TAX CREDITS FOR CONSERVATION EASEMENTS. 1634311 98629 73438 11611 1647891 1488214 227442 69897 11448 1634311 1367627 28000 174661 76328 5746 1488214 1431242 4359 64200 3774 1367627 1316292 188192 68700 4542 1431242 0.13840 0.72820 0.13340 false false 5949888 5949888 1116206 216371 899835 410177 165691 244486 1808692 466673 1342019 8436228 EXCESS GRANT REIMBURSEMENT 39004 CUSTOMER DEPOSITS 8596 PAYROLL TAXES PAYABLE 3687 RENTAL DEPOSITS 900 SALES TAX PAYABLE 831 GIFT CERTIFICATES PAYABLE 830 53848 X 1239933 5164 6800 11964 1227969 1227969 990852 6800 6800 984052 984052 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. FORM 990 - ORGANIZATION'S MISSION WRC IS AN IOWA NON-PROFIT LAND TRUST DEDICATED TO CONSERVING & PROTECTING IOWA NATURAL RESOURCES, DEMONSTRATING SUSTAINABLE RURAL LAND MANAGEMENT & PROVIDING THE PUBLIC WITH OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION. 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 & RACHEL GARST B DIRECTOR B DIRECTOR SISTER, BUSINESS PARTNER RACHEL GARST ELIZABETH & JENNIFER GARST B DIRECTOR B DIRECTOR SISTER, BUSINESS PARTNER JENNIFER GARST ELIZABETH & RACHEL GARST B DIRECTOR B DIRECTOR SISTER, BUSINESS PARTNER FORM 990, PAGE 6, PART VI, LINE 4 THE ORGANIZATION ADOPTED AMENDMENT TO THEIR ARTICLES OF INCORPORATION RELATING TO THE DISTRIBUTION OF ASSETS UPON DISSOLUTION. SIGNIFICANT CHANGES PER THE AMENDMENT ARE AS FOLLOWS: THE AMENDMENT SPECIFIES THAT UPON DISSOLUTION OF THE ORGANIZATION, THE DISTRIBUTION OR CONVEYANCE OF ALL ASSETS AND LAND OF THE ORGANIZATION MUST BE APPROVED BY A VOTE OF AT LEAST A 75% MAJORITY OF THE BOARD OF DIRECTORS. THE ENTITIES THAT RECEIVE ANY ASSETS OR LAND FROM THE ORGANIZATION MUST BE ORGANIZED IN SUCH A MANNER AS TO PROTECT THE CONSERVATION AND PUBLIC RECREATION PURPOSES OF THE LAND DISTRIBUTED OR CONVEYED, IN PERPETUITY, TO THE GREATEST EXTENT POSSIBLE. THE BOARD OF DIRECTORS ARE TO GIVE CONSIDERATION FIRST TO PRIVATE ORGANIZATIONS THAT MEET THESE CONDITIONS PRIOR TO CONSIDERING GOVERNMENTAL ENTITIES. IF THERE IS NO NONPROFIT ORGANIZATION SUITABLE TO RECEIVE THE PROPERTY, THE BOARD MAY INSTEAD DISTRIBUTE OR CONVEY PROPERTY TO A GOVERNMENTAL ORGANIZATION DEDICATED TO CONSERVATION AND PUBLIC RECREATION. HOWEVER, DISTRIBUTION TO A GOVERNMENTAL ENTITY OR ENTITIES MAY BE MADE ONLY IF (AS A PREREQUISITE TO SUCH GIFT OR DISTRIBUTION), THE RECIPIENT GOVERNMENTAL ENTITY CONTRACTUALLY BINDS ITSELF TO HOLD SUCH ASSETS FOR CONSERVATION AND PUBLIC RECREATION PURPOSES IN PERPETUITY AND WAIVES ITS RIGHT TO SELL SUCH ASSETS TO RAISE REVENUE AND AGREES IN A BINDING MANNER THAT IF ANY SUCH LAND IS EVER SOLD THE PROCEEDS OF THE SALE WILL BE DISTRIBUTED ONE-THIRD EACH TO THE LEOPOLD CENTER; THE IOWA NATURAL HERITAGE FOUNDATION; AND THE CITY OF COON RAPIDS. ALL SUCH GIFTS ARE TO BE RESTRICTED GIFTS USED BY SUCH RECIPIENT ORGANIZATION EXCLUSIVELY FOR CONSERVATION AND PUBLIC RECREATION PURPOSES. THE BYLAWS OF THE ORGANIZATION WERE AMENDED TO REVISE THE DUTIES OF THE PRESIDENT/CHAIR OF THE ORGANIZATION. IN ADDITION, A NEW SECTION TO THE BYLAWS WAS ADDED RELATING TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. SIGNIFICANT PARTS OF THE NEW SECTION ARE: THE SECTION SPECIFIES THAT THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR MANAGING THE DAY-TO-DAY AFFAIRS OF THE ORGANIZATION AND IS TO ADMINISTER THE PROGRAMS AND POLICIES OF THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR DOES NOT HAVE THE AUTHORITY TO ACT FOR OR ON BEHALF OF THE ORGANIZATION WITHOUT THE EXPRESS AUTHORIZATION OF THE BOARD OF DIRECTORS. SUBJECT TO BUDGETARY RESTRAINTS APPROVED BY THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR MAY APPOINT AND EMPLOY ANY PROFESSIONAL AND SUPPORT STAFF OR AGENTS NECESSARY TO SERVE THE ORGANIZATION. 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 BY THEIR USUAL EMAIL ADDRESS AND ANY DIRECTOR CAN WAIVE NOTICE OF SUCH MEETING BY EMAIL. 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 CHARLES C CORELL 4024 83RD STREET URBANDALE, IA 50322 ELIZABETH GARST 1313 FIG AVENUE COON RAPIDS, IA 50058 JENNIFER GARST 708 BROOKRIDGE AVENUE AMES, IA 50010 RACHEL GARST 5001 COUNTRY CLUB BLVD DES MOINES, IA 50312 FORM 990, PAGE 6, PART VI, LINE 11B ALL BOARD MEMBERS WERE PROVIDED A DRAFT COPY OF THE 2014 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. IN ADDITION, ALL ASPECTS OF THE RETURN WERE CAREFULLY REVIEWED BY TREASURER ELIZABETH GARST AND EXECUTIVE DIRECTOR CONRAD KRAMER. 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. 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. ANNUAL CONDENSED FINANCIAL STATEMENTS AS PREPARED BY THE ORGANIZATION ARE POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990 FOR PRIOR YEARS ARE AVAILABLE ON THE GUIDESTAR WEBSITE. 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 123581 ACTUAL AMT REIMBURSED IOWA DEPT OF NATURAL RESOURCES R 3399 ACTUAL CASH PAID