2014-09-30T11:30:05-05:00 2013-12-31 391173131 SCHENCK SC PO BOX 23819 GREEN BAY WI 543053819 990 2013-01-01 391561423 DOOR COUNTY LAND TRUST INC DOOR 9207461359 PO BOX 65 STURGEON BAY WI 54235 ANDY COULSON TREASURER 9207461359 2014-09-22 1 THOMAS L KARMAN P00239197 9204367800 2014-09-22 2013 2015-11-30 17:44:51Z DANIEL BURKE 23 NORTH 5TH AVENUE STURGEON BAY WI 54235 1489201 0 X DOORCOUNTYLANDTRUST.ORG X 1986 WI TO PRESERVE, MAINTAIN AND ENHANCE LANDS THAT CONTRIBUTE SIGNIFICANTLY TO THE SCENIC BEAUTY AND ECOLOGICAL INTEGRITY OF DOOR COUNTY, WISCONSIN. 20 20 9 225 0 0 4541119 785895 0 0 37129 97553 13445 36517 4591693 919965 2225000 0 0 0 458811 494519 0 0 86775 357732 268685 3041543 763204 1550150 156761 24011907 24171700 82769 62300 23929138 24109400 X TO PRESERVE, MAINTAIN AND ENHANCE LANDS THAT CONTRIBUTE SIGNIFICANTLY TO THE SCENIC BEAUTY AND ECOLOGICAL INTEGRITY OF DOOR COUNTY, WISCONSIN. 0 0 581682 2013 WAS A VERY PRODUCTIVE AND SUCCESSFUL YEAR ON MANY FRONTS. HIGHLIGHTS INCLUDE:THE DOOR COUNTY LAND TRUST (DCLT) HAS PERMANENTLY PROTECTED OVER 6,000 ACRES THROUGHOUT DOOR COUNTY INCLUDING THE ESTABLISHMENT OF MANY PUBLIC NATURE PRESERVES THAT ARE OPEN TO THE PUBLIC AND THAT HOST OVER 20 MILES OF HIKING TRAILS. THESE NATURE PRESERVES PROTECT SOME OF THE MOST OUTSTANDING HABITAT AND SCENERY IN DOOR COUNTY. IN 2013, DCLT ENTERED INTO FIVE PURCHASE AGREEMENTS, WROTE A DRAFT OF A CONSERVATION EASEMENT ON AN HISTORIC 140-ACRE FARMSTEAD; NEARED THE COMPLETION OF A LAND DONATION THAT WILL ESTABLISH A NEW NATURE PRESERVE ALONG A STRETCH OF HIBBARD CREEK; LAID IMPORTANT GROUNDWORK ON THE 1,000-ACRE CHAMBERS ISLAND NATURE PRESERVE INITIATIVE; BEGAN NEGOTIATIONS AND ORDERED AN APPRAISAL THAT WILL RESULT IN THE PROTECTION OF A KEY PROPERTY AT DCLT'S KELLNER FEN NATURE PRESERVE; ORDERED AN APPRAISAL FOR LAND WITHIN THE NEW EPHRAIM SWAMP NATURAL PRESERVE; AND REKINDLED LANDOWNER DISCUSSIONS FOR AN EXCITING LAND DONATION THAT WOULD ESTABLISH A NEW NATURE PRESERVE ALONG THE SHORES OF LAKE MICHIGAN ON WASHINGTON ISLAND. TO FUND SOME OF THESE LAND ACQUISITION PROJECTS, DCLT WROTE AND SUBMITTED FIVE KNOWLES-NELSON STEWARDSHIP FUND GRANTS; WROTE AND SUBMITTED A GRANT REQUEST TO THE NRDA PROGRAM FOR FUNDING FOR DCLT'S WORK ON CHAMBERS ISLAND; AND PARTNERED WITH THE NATURE CONSERVANCY ON A SUCCESSFUL $1 MILLION FEDERAL GRANT PROPOSAL THAT WILL PROVIDE DCLT WITH LAND ACQUISITION MONIES FOR CHAMBERS ISLAND AND THE EPHRAIM SWAMP NATURE PRESERVES AS WELL AS FUNDS FOR AMBITIOUS LAND RESTORATION INITIATIVES AT DCLT'S STURGEON BAY SHIP CANAL NATURE PRESERVE AND THE HEINS CREEK NATURE PRESERVE. DCLT IS ALSO DEDICATED TO THE CARE AND MANAGEMENT OF THE PLACES IT HAS PROTECTED. IN 2013, DCLT IMPLEMENTED SEVERAL CONTRACTOR-LED LAND RESTORATION PROJECTS AT SEVERAL DCLT PRESERVES. DCLT BEGAN WORK TO DEVELOP A MASTER LAND MANAGEMENT PLAN FOR THE ENTIRE NIAGARA ESCARPMENT LANDSCAPE FROM DCLT'S BAYSHORE BLUFFLANDS NATURE PRESERVE NORTH THROUGH OUR LAUTENBACH WOODS NATURE PRESERVE. IN ADDITION TO LARGE-SCALE RESTORATION EFFORTS, WE ALSO COORDINATED SEVERAL WORK PARTIES WITH OUR STEWARDSHIP VOLUNTEERS ERADICATING INVASIVES ENLISTING THE SUPPORT OF OVER 75 VOLUNTEERS. IN 2013, DCLT NEARED COMPLETION OF INDIVIDUALIZED LAND MANAGEMENT PLANS FOR EVERY NATURE PRESERVE WE OWN AND MANAGE. OUR STAFF, ALONG WITH BOARD AND VOLUNTEERS, LED THE PHYSICAL MONITORING OF OVER 100 LAND TRUST-PROTECTED PROPERTIES INCLUDING ALL OF OUR 65 CONSERVATION EASEMENT LANDS. WE TRAINED AND INVITED BOARD MEMBERS TO PARTICIPATE IN THE CONSERVATION EASEMENT MONITORING PROGRAM IN ORDER TO EXPAND OUR HUMAN CAPACITY. WE COORDINATED BI-WEEKLY STEWARDSHIP WORK PARTIES THROUGHOUT THE ENTIRE YEAR. OVER 20 MILES OF TRAILS WERE MAINTAINED AND NEW TRAILS AND PARKING AREA ESTABLISHED AT THE HEINS CREEK NATURE PRESERVE. NEW PRESERVE NAMEPLATE SIGNS WERE INSTALLED AT HEINS CREEK AND SEVERAL OTHER NATURE PRESERVES AND MILES OF BOUNDARIES WERE POSTED. ESTABLISHED AND TRAINED A "SPECIAL PROJECTS CREW" OF VOLUNTEERS WHO ARE ABLE TO WORK INDEPENDENTLY FROM STAFF AND LEAD LAND STEWARDSHIP WORK PARTIES ON THEIR OWN THUS GREATLY INCREASING OUR CAPACITY. TO CARRY OUT OUR WORK, DCLT REQUIRES THE SUPPORT FROM OUR COMMUNITY. IN 2013, DCLT FULLY ENGAGED THE MAJOR GIFTS COMMITTEE IN THE ESTABLISHMENT OF TWO MAJOR DONOR GIVING CLUBS. WE VISITED WITH 50 OUR SUPPORTERS RESULTING IN THE PROCUREMENT OF 17 FOUNDING MEMBERS OF THE GRAND PENINSULA SOCIETY AND MANY UPGRADES TO AND WITHIN THE NORTHERN WHITE CEDAR SOCIETY. THE SUCCESS OF THESE GIVING CIRCLES LED TO A 45% INCREASE FROM 2012 IN RENEWING ANNUAL MEMBERSHIP CONTRIBUTIONS. DCLT HELD AN ESTATE PLANNING SEMINAR FOR DCLT MEMBERS AND THE PUBLIC AND UPDATED OUR PLANNED GIVING BOOKLET. DCLT WOTE AND RECEIVED A $25,000 GRANT FROM THE BROOKBY FOUNDATION TO DEVELOP AND ERECT HIGH QUALITY EDUCATIONAL SIGNAGE OUT AT MANY OF OUR HIGHEST PROFILE NATURE PRESERVES AND WE RRECEIVED A $5,000 GRANT TO HELP PUT IN PLACE A LANDS DATABASE. DCLT IS ALSO DEDICATED TO EDUCATING OUR COMMUNITY AND BUILDING AWARENESS OF OUR PUBLIC NATURE PRESERVES AND THE MANY BENEFITS THEY OFFER. IN 2013, DCLT DEVELOPED AND IMPLEMENTED A COUNTY-WIDE DISTRIBUTION PLAN FOR OUR NEW PRESERVE GUIDES AND HIKING MAPS. IN THE FIRST 18 MONTHS OF HAVING THESE MANPS, 12,000 HIKING MAPS HAVE BEEN DISTRIBUTED. DCLT WORKED HAND-IN-HAND WITH OUR BOARD AND VOLUNTEERS IN HOSTING OUR EVENTS THAT WERE ATTENDED BY OVER 500 PEOPLE. WE EXPANDED OUR POPULAR EXPLORE THE DOOR OUTING SERIES BY ESTABLISHING THE "TAKE A HIKE AND CALL ME IN THE MORNING" HIKING SERIES WITH MINISTRY HEALTH AND ALSO PROCURED $24,000 IN SPONSORSHIPS OVER THE NEXT TWO YEARS FOR THE EXPLORE THE DOOR SERIES. DCLT BEGAN A MAJOR WEB SITE OVERHAUL THAT WILL BE COMPLETED IN THE FIRST HALF OF 2014. INITIATED A WELL-RECEIVED MONTHLY E-NEWS PROGRAM. DCLT IS DEDICATED TO LONG-TERM HEALTH AND SUSTAINABILITY. IN 2013, DCLT FORMED A 6-MEMBER ACCREDITATION TEAM TO LEAD THE ORGANIZATION THROUGH THE NATIONAL ACCREDITATION PROCESS. THE TEAM COMPLETED AN ORGANIZATIONAL ASSESSMENT AND CREATED AN ACCREDITATION WORKPLAN BASED ON THE RESULTS OF THE ASSESSMENT. DCLT FORMED A VOLUNTEER TASK FORCE CHARGED WITH DEVELOPING A MORE FORMAL VOLUNTEER PROGRAM TO INCREASE OUR EFFECTIVENESS IN RECRUITING, RECOGNIZING AND PLACING LAND TRUST VOLUNTEERS. DCLT ALSO HIRED A NEW ACCOUNTING 'ADVISOR' THAT HAS GREATLY IMPROVED OUR FINANCIAL REPORTING AND TRACKING SYSTEMS. 581682 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 1 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WI X DANIEL BURKE 9207461359 23 NORTH 5TH AVENUE STURGEON BAY WI 54235 JUDY LOKKEN DIRECTOR 2.50 X 0 0 0 TIM STONE PRESIDENT 5.00 X X 0 0 0 ANDY COULSON TREASURER 1.50 X X 0 0 0 JEAN BARRETT SECRETARY 2.50 X X 0 0 0 TOM BLACKWOOD DIRECTOR 1.50 X 0 0 0 DAVE CALLSEN DIRECTOR 1.50 X 0 0 0 BETH COLEMAN DIRECTOR 2.50 X 0 0 0 CATHY FIORATO DIRECTOR 4.00 X 0 0 0 JIM LESTER DIRECTOR 1.50 X 0 0 0 BRYAN NELSON DIRECTOR 1.00 X 0 0 0 KATHY WOLFF PRESIDENT-ELECT 3.00 X X 0 0 0 KAREN YANCEY DIRECTOR 1.00 X 0 0 0 SHARON DONEGAN DIRECTOR 1.50 X 0 0 0 JON HOLLINGSHEAD DIRECTOR 1.00 X 0 0 0 MIKE BRODD DIRECTOR 1.00 X 0 0 0 JACK FINGER DIRECTOR 1.00 X 0 0 0 MARK MARTIN DIRECTOR 1.00 X 0 0 0 DONNA DENARDO DIRECTOR 1.50 X 0 0 0 JEFF OTTUM DIRECTOR 1.00 X 0 0 0 ROB WATSON DIRECTOR 3.00 X 0 0 0 DANIEL BURKE EXECUTIVE DIRECTOR 40.00 X 83633 0 9662 83633 0 9662 0 0 0 0 0 11031 15868 758996 42930 785895 23133 23133 600452 160 526192 0 74260 160 74420 74420 75543 11031 36714 38829 38829 3329 6330 -3001 -3001 MISCELLANEOUS 900099 689 689 689 919965 0 0 134070 93295 49074 27870 16351 325008 265139 20053 39816 8600 6460 985 1155 37433 28118 4289 5026 30183 22673 3457 4053 4753 4753 13370 13370 5019 5019 10958 9862 1096 58908 40639 7108 11161 16410 14770 755 885 11438 8592 1310 1536 2155 610 1545 9406 7066 1078 1262 20838 15653 2387 2798 LAND STEWARDSHIP COSTS 40777 40777 LAND ACQUISITION COSTS 35813 35813 PROPERTY TAXES 21350 21350 DUES 9558 9467 91 7932 866 7066 763204 581682 94747 86775 X 256185 200640 347479 408070 31457 19000 658 12930 11910 15823 20994 22618760 79908 22522521 22538852 825512 971576 24011907 24171700 82769 62300 82769 62300 X 4886533 5022226 1077874 1195861 17964731 17891313 23929138 24109400 24011907 24171700 156761 23501 0 X X 0 1 X 1 0 X 2940882 1811247 1828773 4541119 785895 11907916 2940882 1811247 1828773 4541119 785895 11907916 352047 11555869 20415 21675 26693 32795 23133 124711 34904 34027 27155 12763 35828 144677 2466 1021 28 682 689 4886 12182190 90 0.94860 0.91470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 67 2855.00 1 1 1700.00 33250 825512 57883 115348 27167 971576 715111 31138 100285 21022 825512 535853 206794 -9378 18158 715111 490366 61041 12432 3122 535853 407983 98346 13480 2483 490366 0.31990 0.60580 0.07430 0 0 21245611 21245611 222163 28051 194112 65111 51857 13254 1085875 1085875 22538852 X 990122 23501 8631 43044 75176 914946 5019 5019 919965 809860 8631 43044 51675 758185 5019 5019 763204 PART II, LINE 9: THE DOOR COUNTY LAND TRUST DOES NOT TRACK ITS CONSERVATION EASEMENTS WITHIN ITS FINANCIAL STATEMENTS BECAUSE CONSERVATION EASEMENTS REPRESENT MORE OF A LIABILITY TO THE ORGANIZATION THAT CAN NOT BE MEASURED BY DOLLARS THAN AN ASSET (WE CAN NOT SELL EASEMENTS OR CASH THEM IN FOR MONETARY GAIN). THEREFORE, THE FULL TRACKING OF OUR CONSERVATION EASEMENTS IS DONE OUTSIDE OF THE FINANCIAL ARENA AND INSTEAD IN A SEPARATE LANDS DATABASE. IN THIS COMPREHENSIVE LANDS DATABASE ALL OF THE INFORMATION ON EVERY ONE OF OUR CONSERVATION EASEMENT PROPERTIES ARE KEPT INCLUDING MONITORING RECORDS, APPRAISED VALUE (IF APPLICABLE), THE DATE ACCEPTED, PROPERTY CHARACTERISTICS, LANDOWNER CONTACT INFORMATION, ETC. PART V, LINE 4: THE PURPOSE OF THE DOOR COUNTY LAND TRUST STEWARDSHIP ENDOWMENT IS TO GENERATE INCOME TO BE MADE AVAILABLE FOR THE SPECIFIC PURPOSE OF PROVIDING PROTECTION, MANAGEMENT, MAINTENANCE, AND MONITORING OF LANDS OWNED BY DOOR COUNTY LAND TRUST, AND FOR THE MONITORING AND ENFORCEMENT OF CONSERVATION EASEMENTS HELD BY DOOR COUNTY LAND TRUST. BY CREATING THE STEWARDSHIP ENDOWMENT, DOOR COUNTY LAND TRUST WILL LESSEN ITS RELIANCE ON FLUCTUATIONS IN ANNUAL SUPPORT AS A MEANS OF FUNDING ITS LAND STEWARDSHIP RESPONSIBILITIES. PART X, LINE 2: DOOR COUNTY LAND TRUST, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION ON UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION IS ALSO EXEMPT FROM WISCONSIN INCOME TAXES. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN MANAGEMENT AND GENERAL EXPENSES, IF APPLICABLE. THE ORGANIZATION HAD NO INTEREST AND PENALTIES RELATED TO INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2013. THE ORGANIZATION'S FEDERAL RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THEY ARE FILED AND ITS STATE RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSE ON PART VIII, LINE 8B 36,714. COST OF GOODS SOLD ON PART VIII, LINE 10B 6,330. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSE ON PART VIII, LINE 8B 36,714. COST OF GOODS SOLD ON PART VIII, LINE 10B 6,330. DINING FOR OPEN SPACES 41819 5447 36372 742 1371 2000 5842 ANNUAL MEMBERSHIP EVENT 19920 1190 18730 3959 10961 5127 2 24835 4394 20441 350 3190 3172 86574 11031 75543 5051 15522 2000 14141 36714 38829 X 13 40639 FAIR MARKET VALUE X BEVERAGES FOR 1 2291 PURCHASE COST 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS TO ALLOW A CURRENT OFFICER TO SERVE AN ADDITIONAL TERM IN EXTRAORDINARY AND UNANTICIPATED CIRCUMSTANCES. FORM 990, PART VI, SECTION A, LINE 6 DONORS TO THE DOOR COUNTY LAND TRUST WHO PROVIDE A CONTRIBUTION OF $35 OR MORE ARE CONSIDERED "MEMBERS" BUT THEY HAVE NO VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE DIRECTOR, DCLT'S OUTSIDE ACCOUNTANT AND TREASURER FIRST REVIEW FORM 990 AND THEN IT IS SENT TO THE FINANCE COMMITTEE FOR REVIEW. FINALLY, A COPY IS THEN PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL MEETING OF THE BOARD, EACH BOARD MEMBER AND STAFF MEMBER MUST FILL OUT AND SIGN THE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. THAT FORM IS THEN REVIEWED BY THE BOARD DEVELOPMENT COMMITTEE WHICH THEN SUMMARIZES THE FINDINGS AND REPORTS BACK TO THE BOARD. ALSO, DCLT HAS A FORMAL CONFLICT OF INTEREST POLICY AND WHISTLEBLOWER PROTECTION CLAUSE. DURING NEW BOARD MEMBER ORIENTATIONS, MEMBERS ARE PROVIDED WITH A COMPLETE BINDER OF ALL POLICIES AND PROCEDURES, INCLUDING THE CONFLICT OF INTEREST POLICY. AT MEETINGS, IF PROJECTS OR TRANSACTIONS ARE DISCUSSED THAT COULD HAVE THE APPEARANCE OF CONFLICT OF INTEREST, THE PRESIDENT, WHO CHAIRS THE MEETINGS, AND THE EXECUTIVE DIRECTOR, WHO PREPARES THE DETAILS OF THE MEETINGS, ARE THE FIRST TWO WHO ATTEMPT TO IDENTIFY THESE POTENTIAL SITUATIONS. IF A CONFLICT OF INTEREST SITUATION IS ON THE HORIZON OR ARISES, IT IS DULY NOTED WITHIN THE MINUTES AND DISCUSSED AT THE APPROPRIATE MEETING. THE CONFLICT OF INTEREST POLICY WAS UPDATED IN 2011. FORM 990, PART VI, SECTION B, LINE 15A ALL SALARIES ARE APPROVED ON AN ANNUAL BASIS DURING THE BUDGET APPROVAL PROCESS BY THE BOARD OF DIRECTORS BASED ON THE RECOMMENDATION OF THE FINANCE AND EXECUTIVE COMMITTEES. THE COMPENSATION RECOMMENDATIONS ARE BASED ON AN ANNUAL "SALARY CENSUS" PERFORMED BY THE LAND TRUST ALLIANCE (LTA), A NATIONAL UMBRELLA GROUP OF ALL 1,700 LOCAL LAND TRUSTS OPERATING THROUGHOUT THE UNITED STATES. LENGTH OF SERVICE AND PERFORMANCE ARE ALSO FIGURED INTO COMPENSATION. THE EXECUTIVE COMMITTEE PROVIDES AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE IN HARDCODY OR PDF UPON REQUEST. THE END-OF-YEAR BALANCE SHEET IS ALSO PUBLISHED IN THE DOOR COUNTY LAND TRUST'S PUBLICATION, LANDINGS, WHICH IS MAILED TO ALL OF DCLT'S SUPPORTERS, AND IS ALSO AVAILABLE ON THE DCLT'S WEBSITE. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR THE PROCESS USED TO SELECT AN INDEPENDENT ACCOUNTANT.