2014-09-17T16:24:29-05:00 2013-12-31 420950074 OLSEN MUHLBAUER & CO LLP PO BOX 545 CARROLL IA 51401 990 2013-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7126842697 1390 HIGHWAY 141 COON RAPIDS IA 50058 CONRAD KRAMER EXECUTIVE DIRECTOR 7126842697 2014-09-04 true KARLA L FULTON P00076368 7127924314 2014-09-04 2013 2015-11-30 17:44:51Z CONRAD KRAMER 1390 HIGHWAY 141 COON RAPIDS IA 50058 2386420 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. 8 8 19 100 0 324245 971260 403199 425811 242590 95191 634 566 970668 1492828 0 0 252279 303769 13700 0 71875 501852 553649 767831 857418 202837 635410 9404579 10416139 93236 329319 9311343 10086820 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 373362 940665 LAND STEWARDSHIP AND CONSERVATION PROGRAM: WRC IS DEDICATED TO PROTECTING, RESTORING AND ENHANCING THE NATUAL 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 500 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 570 ACRES OF PASTURE. 246967 268374 OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION: A GOAL OF WRC IS TO PROVIDE THE PUBLIC WITH OPPORTUNITIES TO ACCESS AND ENGAGE WITH THE OUTDOORS FOR THEIR RECREATION, RENEWAL, AND EDUCATION TO INCREASE APPRECIATION OF THE CULTURAL, HISTORICAL, NATURAL, AND SCENIC RESOURCES OF RURAL IOWA. THIS GOAL IS ACCOMPLISHED THROUGH THE OPERATION OF WHITEROCK GUEST SERVICES - A FEE FOR SERVICE PROGRAM THAT IS DESIGNED TO FACILITATE ACCESS AND 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. FUNDS RAISED HAVE BEEN USED FOR THE CONSTRUCTION AND MAINTENANCE OF RECREATIONAL TRAILS THROUGHOUT THE ORGANIZATION'S LAND. 620329 true true false false 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 22 0 19 true false false false false false false false false false false false X 8 8 true true false false false true true true true true false true true true true true true true false false X X CONRAD KRAMER 7126842697 1390 HIGHWAY 141 COON RAPIDS IA 50058 MARK ACKELSON DIRECTOR FIN 2.00 50.00 X X 0 131593 0 CHARLES C CORELL DIRECTOR 4.00 50.00 X 0 123595 0 FRED KIRSCHENMANN VICE PRESIDE 2.00 30.00 X X 0 85000 44000 JOSEPH A MCGOVERN DIRECTOR AS 0.50 50.00 X 0 76120 26052 ROBERT RILEY JR DIRECTOR 1.00 X 0 0 0 JENNIFER GARST SECRETARY 1.00 X X 0 0 0 RACHEL GARST DIRECTOR 8.00 X 0 0 0 KEN HERRING PRESIDENT 10.00 0.00 X X 0 0 5000 ELIZABETH GARST TREASURER 10.00 X X 0 0 0 PATRICIA BODDY DIRECTOR FIN 4.00 0.00 X 0 0 0 CONRAD KRAMER EXECUTIVE DI 40.00 X 53889 0 0 SANDI YODER INTERIM EX D 24.00 X 22198 0 0 76087 416308 75052 false false false 25031 946229 756646 971260 LAND STWDSP & CONSERVATION 338497 338497 OUTDOOR RECR & EDUCATION 87314 87314 425811 27570 27570 958578 2635 893132 460 65446 2175 67621 67621 TAX CREDIT REFUND 510 510 MISCELLANEOUS REFUND 56 56 566 1492828 493432 28136 72621 4987 57989 9645 196186 138013 25790 32383 14756 6333 7474 949 20206 11423 5743 3040 1227 1217 10 11455 11455 11517 11517 79025 57079 9935 12011 6036 2691 1250 2095 7345 3688 1293 2364 3577 2421 727 429 50443 45203 3762 1478 14696 2810 11433 453 435 90 170 175 6127 5196 931 147887 145392 2495 39515 25566 11488 2461 FARM SUPPLIES 71130 71130 FARM PROPERTY TAXES 33468 33468 SUPPLIES & MATERIALS 16770 13305 735 2730 REPAIRS AND MAINTENANCE 16576 16576 36420 33741 1017 1662 857418 620329 165214 71875 31088 92758 176962 293924 32443 42060 4158 488 49055 3610 18034 25013 9018855 695390 7594915 8323465 1488214 1634311 9710 510 9404579 10416139 48919 48344 5000 34788 249731 9529 26244 93236 329319 X 7829173 8350416 282170 536404 1200000 1200000 9311343 10086820 9404579 10416139 635410 140067 X false true X true false X X X X false false false IOWA DEPARTMENT OF NATURAL RESOURCES 426004572 6 true true true 0 IOWA NATURAL HERITAGE FOUNDATION 421127544 7 true true true 0 LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE 426004224 6 true true true 0 3 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1488214 227442 69897 11448 1634311 1367627 28000 174661 76328 5746 1488214 1431242 4359 64200 3774 1367627 1316292 188192 68700 4542 1431242 1119582 265365 65400 3255 1316292 0.13950 0.73430 0.12620 false false 5986308 5986308 1007473 179040 828433 290088 134070 156018 1734986 382280 1352706 8323465 PAYROLL TAXES PAYABLE 12832 CUSTOMER DEPOSITS 10563 SALES TAX PAYABLE 1492 RENTAL DEPOSITS 950 GIFT CERTIFICATES PAYABLE 407 26244 X 1639368 140067 6473 146540 1492828 1492828 863891 6473 6473 857418 857418 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 6 154046 MARKET QUOTES X 1 600000 APPRAISAL X 3 2600 ESTIMATED MARKET VALUES 1 false true false 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 3 THE ORGANIZATION'S FORMER EXECUTIVE DIRECTOR'S EMPLOYMENT ENDED ON MARCH 31 2012. FROM JULY 2012 THROUGH APRIL 2013, THE ORGANIZATION HIRED AN INTERIM EXECUTIVE DIRECTOR ON A CONTRACT BASIS UNTIL A NEW EXECUTIVE DIRECTOR WAS HIRED IN APRIL OF 2013. 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 FRED KIRSCHENMANN 309 CURTISS HALL AMES, IA 50011 ROBERT RILEY, JR. 2910 CAYUGA POINT DES MOINES, IA 50321 JENNIFER GARST 708 BROOKRIDGE AVENUE AMES, IA 50010 MARK ACKELSON 505 5TH AVENUE, SUITE 444 DES MOINES, IA 50309 RACHEL GARST 5001 COUNTRY CLUB BLVD DES MOINES, IA 50312 KEN HERRING 28330 J AVENUE ADEL, IA 50003 ELIZABETH GARST 1313 FIG AVENUE COON RAPIDS, IA 50058 PATRICIA BODDY 7932 ROCKLYN DR URBANDALE, IA 50322 CHARLES C CORELL IOWA DNR, 502 E 9TH ST DES MOINES, IA 50319 SANDI YODER 1115 7TH ST DES MOINES, IA 50265 JOSEPH A MCGOVERN 505 FIFTH AVE., SUITE 444 DES MOINES, IA 50309 FORM 990, PAGE 6, PART VI, LINE 11B ALL ASPECTS OF THE 2013 FORM 990 RETURN WERE CAREFULLY REVIEWED BY TREASURER ELIZABETH GARST AND EXECUTIVE DIRECTOR CONRAD KRAMER. ALL PROPOSED CHANGES WERE INCORPORATED IN A REVISED DOCUMENT WHICH WAS THEN PROVIDED TO ALL BOARD MEMBERS 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, 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 WAS 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. FROM JANUARY 1, 2013 TO APRIL 10TH 2013, THE ORGANIZATION CONTRACTED WITH AN INTERIM EXECUTIVE DIRECTOR. A FULL TIME EXECUTIVE DIRECTOR WAS HIRED IN 2013 WITH EMPLOYMENT BEGINNING APRIL 10TH 2013. 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 25031 ACTUAL AMT REIMBURSED IOWA DEPT OF NATURAL RESOURCES C 4208 ACTUAL CASH RECEIVED IOWA DEPT OF NATURAL RESOURCES R 66 ACTUAL CASH PAID