2014-02-17T15:48:04-07:00 2013-06-30 990 2012-07-01 411429149 PHEASANTS FOREVER INC PHEA 6517732000 1783 BUERKLE CIRCLE ST PAUL MN 551105254 James Koerber 6517732000 2014-02-17 2012 2015-11-30 17:44:51Z James Koerber CFO 1783 Buerkle Circle Saint Paul MN 55110 66836880 0 X www.pheasantsforever.org X 1982 MN Pheasants Forever is dedicated to the conservation of pheasants, quail and other wildlife through habitat improvements, public awareness, education and land management policies and programs. 16 15 295 4000 1003877 -87787 30759845 37476901 4209654 3878567 993981 1223397 7078056 8011314 43041536 50590179 0 0 0 0 10033657 11566830 0 0 4033412 30297805 35692138 40331462 47258968 2710074 3331211 30570019 35435781 6059873 7549074 24510146 27886707 Pheasants Forever is dedicated to the conservation of pheasants, quail and other wildlife through habitat improvements, public awareness, education and land management policies and programs. 0 0 31497673 0 2540516 Wildlife Habitat Initiatives: During the year Pheasants Forever, Inc. spent $47.4 million completing 13,281 habitat projects impacting 465,488 acres. Since its inception in 1982, Pheasants Forever has expended approximately $446 million and completed 474,225 habitat projects on 7,288,887 acres of land. These projects include land acquisitions, shelterbelts, wetlands, food plots, nesting cover, maintenance and habitat equipment. Following are current year and historical highlights of the various projects completed by Pheasants Forever: Land Acquisitions-Land acquired by or with the help of Pheasants Forever is generally donated to State and Federal wildlife agencies for public wildlife management areas. During the year, Pheasants Forever spent $14.8 million to help purchase 4,291 acres of land. Since inception, Pheasants Forever has helped purchase, and put into public domain, 173,799 acres of land at a cost of $104.5 million. Shelterbelts- A well designed shelterbelt can effectively protect buildings from exposure to harsh weather conditions, roadways from drifting snow and topsoil from wind erosion. Shelterbelts also provide loafing, feeding, roosting and escape cover for pheasants and other upland wildlife throughout the year. In harsh winters, shelterbelts become rescue cover, allowing a nucleus of breeding individuals to survive the winter and repopulate the rural landscape the next spring. During the year, Pheasants Forever expended $597,818 to plant 345,379 trees and has spent $19.2 million and planted over 32 million trees since 1982. Wetlands - Wetlands provide an excellent source of winter cover and provide the best overall survival rates for pheasants. A wetland's dense network of stems provides effective insulation from cold temperatures and wind chill, and provides shelter from blowing and drifting snow. Pheasants Forever restored 2,665 acres of wetlands during the year and 73,483 acres of wetlands since inception. Food Plots- Winter cover is much more effective with a high energy food source nearby. Well-placed food plots establish safe foraging patterns, restrict unnecessary movements, and provide a dependable food source. A dependable high energy food source is needed to carry female birds through harsh winters in good condition and leads to a reduction in mortality rate during the following spring nesting season. During the year, Pheasants Forever planted 73,243 acres of food plots and has planted 1,621,059 acres of food plots since 1982. Nesting Cover - Throughout the pheasant range, nesting cover is the single most important limiting factor for wildlife populations. Establishing the right vegetation and managing it properly will provide pheasants with concealment from predators and protection from various weather conditions. Pheasants Forever established or improved 103,635 acres of nesting cover in during the year, and 2.7 million acres since 1982. Equipment - Pheasants Forever chapters purchase specialized habitat equipment which is either donated to local wildlife agencies or made available to local landowners to aid in establishing and/or maintaining their own habitat projects. During the year, Pheasants Forever expended $592,022 to purchase habitat equipment and has spent $14 million on habitat equipment since inception. Farm Bill Biologist Program - Pheasants Forever has developed a network of 100+ trained biologists that work directly with local landowners around the country. These Farm Bill Biologists assist landowners in designing, developing, and funding habitat improvements on private lands. PF Farm Bill Biologists possess the knowledge of federal, state, and local programs to assist landowners in finding the right program to meet their personal habitat and land use goals. Through a unique partnership, Farm Bill Biologists are located in local USDA service centers in priority habitat areas throughout the pheasant range. 6357495 0 1338051 Education and Outreach: The education and outreach component of Pheasants Forever is carried out through the No Child Left Indoors(R) Initiative and the Pheasants Forever magazine, The Journal of Upland Conservation (published five times a year) and the Quail Forever magazine, The Journal of Quail Conservation (published four times a year) as well as newsletters that go out to educators and chapter leaders. Youth programs and events are part of the No Child Left Indoors(R) Initiative along with workshops, educational materials and resources. More than 100,000 magazines are mailed to members of Pheasants Forever and Quail Forever and contain information pertaining to the need for wildlife habitat development and restoration, the benefits of water and soil conservation, current issues and policies affecting conservation and the tradition of hunting, chapter activities and other special features. The No Child Left Indoors(R) Initiative engages PF and QF chapters in community activities that connect youth and their families to the outdoors. Chapters host more than 1,000 events per year that include hunter safety classes, youth mentor hunts, summer camps, shooting programs, outdoor field days and habitat projects. Youth 17 or younger can become Ringnecks and/or Whistler members. Almost 16,000 youth members receive the youth magazine Upland Tales four times a year. Youth leadership is encouraged at the local level and through state youth leadership councils and a National Youth Leadership Council comprised of 20 active young leaders from across the country. Educational brochures also are available on subjects such as habitat and pheasant population dynamic. 2638959 0 0 Field Operations: Pheasants Forever's twenty-three wildlife biologists provide support, information, hands-on education to the public, and work on implementation of wildlife habitat development and restoration. PF's biologists also assist members and chapter volunteers to improve wildlife habitat in the most efficient and effective way. (23 professionals) 1077634 0 0 Pheasants Forever provides support for and informs and updates, the more than 135,000 members and nearly 750 chapters, as to the need for ongoing work in wildlife conservation and provides assistance to accomplish that goal. 1077634 0 0 41571761 1 1 0 1 0 0 1 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 746 44 1 295 1 1 1 0 0 0 0 1 1 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AZ CA CO IL KS KY LA MD MI MN NJ NY OH OK OR PA SC UT WA WI X X X James M Koerber 6517732000 1783 BUERKLE CIRCLE ST PAUL MN 551105254 Nancy Anisfield 3 0 X 0 0 0 Robert Brengman 3 0 X 0 0 0 Richard Bell 3 0 X 0 0 0 Tobias Buck 3 0 X 0 0 0 Dr James Call 3 0 X 0 0 0 Bruce Hertzke 3 0 X 0 0 0 Matt Kucharski 3 0 X 0 0 0 Diane Lueck 3 0 X 0 0 0 R Charles McLravy 3 0 X 0 0 0 Shefali Mehta 3 0 X 0 0 0 Leonard Sachs 3 0 X 0 0 0 William Zehnder 3 0 X 0 0 0 John Gottschalk 5 0 X X 0 0 0 Robert Larson 5 0 X X 0 0 0 Jon Lee 5 0 X X 0 0 0 Tim Kessler 5 0 X X 0 0 0 Howard K Vincent 50 0 X X 215574 0 31773 James M Koerber 50 0 X 131278 0 14405 David E Nomsen 50 0 X 128606 0 12910 Joseph J Duggan 50 0 X 116587 0 12167 Richard Young 50 0 X 107591 0 13268 David Bue 50 0 X 114741 0 13615 814377 0 98138 6 0 1 0 Medica PO Box 1450 Minneapolis MN 55485 Medical Insurance Coverage 1248165 Pinpoint-360 7075 Shady Oak Rd Eden Prairie MN 55344 Printing Services 723982 FDC Enterprises PO Box 189 New Albany OH 430540189 Habitat Restoration Services 240708 Banta PO Box 809284 Chicago IL 60680 Printing 452765 Swaggart Enterprises PO Box250 Hermiston OR 978380250 Habitat Restoration Services 372000 13 40688 4081592 0 0 25325171 8029450 631603 37476901 Habitat Project Revenue 900099 2540516 2540516 0 0 Membership Dues 900099 1315364 1315364 0 0 Conservation Education Revenue 900099 22687 22687 0 0 0 0 0 0 3878567 -13604 0 0 -13604 0 0 0 0 237522 0 0 237522 125580 0 37974 0 87606 0 87606 0 0 87606 732571 1212423 707993 0 24578 1212423 1237001 1212423 0 24578 10853727 0 7345695 3508032 0 3508032 8495918 5935219 2560699 0 0 2560699 2971543 2219820 751723 510939 240784 0 Advertising-Publications 541800 745305 0 745305 0 Advertising-Web 900004 17788 0 17788 0 Miscellaneous 900099 38975 38975 0 0 63664 63664 0 0 865732 50590179 5704568 1003877 6404833 0 0 0 0 0 0 0 0 399821 175691 186481 37649 0 0 0 0 9061716 7474839 667398 919479 410240 302307 60216 47717 976170 827178 71798 77194 718883 584859 62019 72005 169640 131430 33902 4308 19479 0 19479 0 120114 0 120114 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 786925 0 0 786925 2235659 1718188 79513 437958 46055 11035 4046 30974 1268512 1138512 40662 89338 0 0 0 0 174611 81435 92829 347 14028 0 14028 0 0 0 0 0 419357 281717 39999 97641 259683 197973 15327 46383 Habitat Conservation 24269937 24269937 0 0 Conservation Education 3690138 3690138 0 0 Direct Mail 894874 0 0 894874 Equipment Rental & Maintenance 328321 286685 29205 12431 994805 399837 116779 478189 47258968 41571761 1653795 4033412 12217330 15565078 426329 842062 376763 443099 4634259 6088334 0 0 0 0 0 0 1506109 1738877 524728 471343 4482092 2574832 2109762 1907260 4639211 4917811 3545313 2866052 590215 595865 30570019 35435781 4075635 5598143 0 0 183019 217878 0 0 0 0 0 0 102627 29090 0 0 1698592 1703963 6059873 7549074 X 21669283 24265404 2274626 2937260 566237 684043 24510146 27886707 30570019 35435781 3331211 45350 0 0 0 0 X 0 1 X 1 1 1 X 15242405 23033700 30273213 30759845 37476901 136786064 23768893 22114371 27287894 24578227 26199755 123949140 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39011298 45148071 57561107 55338072 63676656 260735204 49300 166242 50000 35000 99000 399542 0 0 0 0 0 0 49300 166242 50000 35000 99000 399542 260335662 560249 213190 398734 352402 349498 1874073 0 0 0 0 0 0 560249 213190 398734 352402 349498 1874073 0 0 0 0 0 0 112725 44853 148097 115067 63664 484406 39684272 45406114 58107938 55805541 64089818 263093683 0.98952 0.98702 0.00712 0.00938 X Miscellaneous Revenue RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 576226 576226 40995535 41571761 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 334428 437034 358793 576226 1706481 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 X 3 432 0 0 0 2 1 60 2500 1 696064 214469 82578 0 22844 0 970267 538593 124433 34715 0 1677 0 696064 33254 505000 440 0 101 0 538593 27254 6000 71 0 71 0 33254 21254 6000 339 0 339 0 27254 0.211 0.789 0 0 0 0 410000 410000 0 967625 209652 757973 0 24680 2054 22626 0 3079787 2363126 716661 0 0 0 0 1907260 Land Held for Resale 2866052 C 2866052 0 Grant Advances 1467955 Long Term Portion of Charitable Gift Annuity 236008 1703963 X 65411442 45350 14011660 0 -1169822 12887188 52524254 0 -1934075 -1934075 50590179 62815321 14011660 0 0 1934075 15945735 46869586 0 389382 389382 47258968 SchD_P02_S00_L05 Schedule D, Part II, Line 5 Pheasants Forever, Inc. and its subsidiaries believe that the long-term control of wildlife habitat is often in the best interest of both the public and wildlife. Conservation easements provide one mechanism by which the organization can facilitate long-term control without the up-front expense and long-term operational costs of land ownership. On-going monitoring and enforcement are important components of successful conservation easements. The following steps will be conducted for each Pheasants Forever owned conservation easement * Baseline Survey Pheasants Forever staff will evaluate the property with the owner(s) to document the property's resource values (current and potential), boundaries, and potential threats and hazards. The Baseline Survey will be conducted using The Forever Land Trust Baseline Documentation Checklist. The Baseline Survey should be conducted within one year of acquiring the interest and the landowner should be involved whenever possible. * Monitoring Pheasants Forever staff and/or volunteers will conduct annual on-site or aerial monitoring of all conservation easements to evaluate current resource conditions and to document existing or potential threats to the easement. To the extent practicable, the persons involved in monitoring should have pertinent information from the baseline survey for comparison with current conditions. A monitoring report will be filed and maintained with the baseline survey in Pheasants Forever's files at the National Office. The Public Finance Director will immediately be notified of any perceived threats. * Enforcement Any necessary enforcement action is to be undertaken by Pheasants Forever's Public Finance Director in conjunction with local staff. * Easement Modification Easements may be modified only if the protected resources will benefit from a modification. Any modification request should be sent to the Public Finance Director for evaluation. The Chief Executive Officer must approve any modification. SchD_P02_S00_L09 Schedule D, Part II, Line 9 A conservation easement is a voluntary, legally enforceable agreement between a landowner and another entity in which the landowner gives up certain rights to use or modify their land subject to the terms of the easement. The entity agrees to monitor and enforce conditions within the agreement throughout the life of the easement (usually in perpetuity). In certain cases, the Organization acquires, or accepts as a donation, easements that provide conservation benefits consistent with the Organization's mission. Conservation easements that are purchased are recorded as program expense in the year acquired. Contributed easements are recorded as contribution income and program expense based on appraisal or other estimates of value. At June 30, 2013, the Organization held three conservation easements covering a total of 432 acres. At June 30, 2012, the Organization held two conservation easements covering a total of 178 acres. SchD_P05_S00_L04 Schedule D, Part V, Line 4 *Wildlife Conservation Experience Fund- The Wildlife Conservation Experience Fund is meant to perpetually fund an annual Conservation Career Day for high school aged students in the host community of Pheasant Fest or other national events. Students are provided the opportunity to explore a variety of careers in conservation and the outdoor recreation industry. Resource professionals and representatives from the outdoor recreation industry provide sessions that emphasize the opportunities and career paths students can pursue. Students are provided the opportunity to visit the Youth Village and the show floor to experience "hands-on" activities. *Forever Shooting Sports Fund - The Forever Shooting Sports Fund will perpetually fund the chapter incentive portion of PF & QF's Forever Shooting Sports Program. The chapter incentive program consists of an ammunition match grant that partially reimburses chapters for ammunition costs associated with local shooting sports events for kids and their families. Chapters are required to submit a post event report from, ammo grant request form and a copy of the ammo receipt. Dependent upon organizational chapter priorities, this program may provide other incentives for shooting sports initiatives in the future. SchD_P10_S00_L02 Schedule D, Part X, Line 2 The Organization has been granted exempt status relative to federal and state corporate income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state codes. It has been classified as an organization that is not a private foundation. Therefore, charitable contributions are tax deductible. The Organization follows the guidance outlined in the Income Tax Topic of FASB Accounting Standards Codification. The Organization is subject to unrelated business income tax on advertising revenues and merchandise sales. As of June 30, 2013 and 2012, there was no liability recorded for unrelated business income taxes as the income from those activities was not significant. The Organization has generated net operating losses totaling approximately $460,000 over the past several years, the tax benefit of which has been offset 100% by a valuation allowance. The Organization's tax returns are subject to review and examination by federal authorities. The tax returns for the years 2010 through 2012 are open to examination by federal authorities. The two single member limited liability companies owned by Organization are disregarded entities for income tax purposes and follow the same tax treatment as the Organization. SchD_P11_S00_L02d Schedule D, Part XI, Line 2d Cost of membership premiums -389,382; Change in temporarily restricted net assets -662,634; Change in permanently restricted net assets -117,806. SchD_P11_S00_L04b Schedule D, Part XI, Line 4b Cost of wildlife habitat seed sold -1,925,577; Cost of Leopold Education Project materials sold -8,498 SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Cost of wildlife habitat seed sold 1,925,577; Cost of Leopold Education materials sold 8,498. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Cost of membership premiums 389,382. Pheasant Fest 1284579 0 1284579 0 52097 125256 148844 0 297632 Ingham County (MI) 60530 0 60530 0 62973 0 18634 0 23011 572 9508618 0 9508618 0 2564827 0 1256980 0 2795441 10853727 0 10853727 0 2679897 125256 1424458 0 3116084 7345695 3508032 0 0 0 0 0 0 0 0 0 0 8495918 0 5935219 0 0 1 0.992 8495918 0 5935219 0 0 5935219 2560699 AK AL AR AZ CA CO FL GA IA ID IL IN KS KY LA MD MI MN MO MS MT NC ND NE NJ NM NV NY OH OK OR PA SC SD TN TX UT WA WI WV 1 0 0 0 0 1 Various Volunteers at Local Chapter 1783 Buerkle Circle St Paul MN 55110 0 Various Volunteers at Local Chapter 0 0 2560699 X X X 0 0 0 0 0 0 0 0 0 Howard K Vincent 200574 0 15000 0 0 0 11705 0 20068 0 247347 0 0 0 X 1 32578 Fair Market Value X 4 13675 Avg Mkt Value X 14 585350 Appraisal/Assessed Value 2 0 1 0 F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b The Form 990 was prepared by management and reviewed for accuracy. All members of the Board of Directors received a copy of the Form prior to filing and were provided opportunity to comment and ask questions. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Responsible Persons with respect the conflict on interest policy include (a) any person who is, or was at any time during the past five years, in a position to exercise substantial influence over the affairs of the Corporation, or (b) a member of the family (spouses, parents, children, grandchildren, great grandchildren, brothers and sisters, and spouses any of them, and ancestors) or business partner or associate of an individual described in (a) above, or (c) a 35% controlled entity (a corporation, partnership, or trust or estate for which person(s) described in (a) or (b) above, control more than 35% of the voting rights, profit interests, and beneficial interests, respectively.) In addition, all voting members of the Board of Directors, presidents, CEOs, CFOs, COOs, treasurers, and other persons who have or share similar powers or responsibilities shall automatically be considered Responsible Persons by this policy with respect to this policy. All responsible persons are required to annually disclose in writing any potential conflicts of interest in accordance with the policy as well as disclosing any family or business relationships that they have with another Responsible Person. A Responsible Person is immediately required to disclose to the Chief Executive Officer or the Chair of the Board of Directors any material transaction that he or she has entered into, or is contemplating entering into with the Corporation. If the transaction involves the Chief Executive Officer, he or she must disclose to the Chair of the Board of Directors or the Secretary of the Board of Directors the potential conflict. If the transaction involves the Chair of the Board of Directors, he or she shall disclose to the Chief Executive Officer or the Secretary of the Board of Directors the potential conflict. The person(s) receiving notice that a potential conflict of interest exists shall review the facts and circumstances of the transaction or matter and make a determination as to whether a conflict of interest exists as defined above. Contemporaneous documentation of the facts, circumstances and the decision reached shall be made in the minutes of the Board of Directors or a committee of the Board of Directors, or in other written documentation to be retained in the Corporation's permanent records. Upon the determination that a conflict of interest involving a Responsible Person does in fact exist, that person shall be notified as such, and he or she shall be precluded from voting on, or otherwise making, participating in, or attempting to influence a decision related to the transaction for which the conflict of interest exists. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Compensation for the President/CEO is set by the Executive Committee of the Board, and is based on review of compensation data from other nonprofit organizations of similar size and scope as well as data from several published compensation surveys. The Committee reviews the President/CEO's achievement of goals for the year along with the compensation data described above to determine salary adjustments as well as any incentive compensation to be awarded. This review process takes place annually, and last occurred in May 2012. Compensation for other officers and key employees is set by the President/CEO and is performed using the same compensation data sources described above for the applicable positions held. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 The organizing documents and financial statements are available to the public upon request. Habitat Forever LLC 1783 Buerkle Circle St Paul MN 55110 205803961 Wildlife Habitat Development and Improvement DE 40945 2008857 N/A The Forever Land Trust LLC 1783 Buerkle Circle St Paul MN 55110 205803401 Long-term Land Protection DE 1827 247432 N/A Our fiscal year ends on June 30 and the original due date to file our IRS Form 990 is November 15. Historically, our annual financial audit is completed in December and on occasion as late as January, well after the original due date for IRS Forms 990 and 990T. The completed audit is necessary for filing IRS Form 990, therefore every year Pheasants Forever files for the automatic extension of time. This year when we filed for the automatic extension, we mailed the forms, using certified mail, prior to the November 15 due date. We believed we had proper postage on the envelopes, however the letters were returned to us by the U.S. Postal Service for insufficient postage. The letters containing our application for automatic extension were not returned by the U.S. Postal Service until well after the November 15th deadline. We left the letters sealed in the postmarked envelopes (dated prior to the deadline) and called the Internal Revenue Service for guidance. The representative on the phone instructed us to place the unopened letters into an envelope and re-mail them to the IRS. We have since received letters from the Internal Revenue Service, denying our requests for extension. The reason for the denials was that the postmark on the envelope, containing our unopened returned applications, fell outside of the deadline for requests of extension. We acted in good faith to comply with the IRS filing deadline for automatic extensions for additional time to file. The board meeting to review and approve the 2012 IRS Forms 990 and 990T was held recently on February 15, 2014. This is the first scheduled board meeting since the completion of the audit. This return has been filed at the earliest time possible.