WHITEROCK CONSERVANCY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WHITEROCK CONSERVANCY (EIN 27-0110952)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-14
- IRS object ID
- 201302269349302125
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-14T12:06:53-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OLSEN MUHLBAUER & CO LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 545 | AddressLine1 |
| City | CARROLL | City |
| State | IA | State |
| ZIP Code | 51401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270110952 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHITEROCK CONSERVANCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WHIT | NameControl |
| Phone | 7126842697 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1390 HIGHWAY 141 | AddressLine1 |
| City | COON RAPIDS | City |
| State | IA | State |
| ZIP Code | 50058 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CONRAD KRAMER | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 7126842697 | Phone |
| Date Signed | 2013-08-06 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KARLA L FULTON | Name |
| Phone | 7127924314 | Phone |
| Date Prepared | 2013-08-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CONRAD KRAMER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1390 HIGHWAY 141 | AddressLine1 |
| City | COON RAPIDS | City |
| State | IA | State |
| ZIP Code | 50058 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2503552 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WHITEROCKCONSERVANCY.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 18 | TotalNbrEmployees |
| Total Nbr Volunteers | 125 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1605712 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 324245 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 304468 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 403199 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 88314 | InvestmentIncomePriorYear |
| Investment Income Current Year | 242590 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1358 | OtherRevenuePriorYear |
| Other Revenue Current Year | 634 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1999852 | TotalRevenuePriorYear |
| Total Revenue Current Year | 970668 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 241159 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 252279 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 27922 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 13700 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 43913 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 396594 | OtherExpensePriorYear |
| Other Expenses Current Year | 501852 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 665675 | TotalExpensesPriorYear |
| Total Expenses Current Year | 767831 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1334177 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 202837 | RevenuesLessExpensesCY |
| Total Assets BOY | 9249801 | TotalAssetsBOY |
| Total Assets EOY | 9404579 | TotalAssetsEOY |
| Total Liabilities BOY | 72736 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 93236 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9177065 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9311343 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 341636 | Expense |
| Revenue | 373112 | Revenue |
| Description | 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 1,000 ACRES OF PRAIRIE, 1,000 ACRES OF SAVANNA, 1,000 ACRES OF TIMBER, AND 300 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 500 ACRES OF CROP LAND AND 1,400 ACRES OF PASTURE. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 251742 | Expense |
| Revenue | 209745 | Revenue |
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 593378 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 26 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 18 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | true | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CONRAD KRAMER | NamePerson |
| Telephone Number | 7126842697 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1390 HWY 141 | AddressLine1 |
| City | COON RAPIDS | City |
| State | IA | State |
| ZIP Code | 50058 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| MARK ACKELSON | ||||||
| TREASURER | 5.00 | X | X | 0 | 155000 | 14907 |
| FRED KIRSCHENMANN | ||||||
| VICE PRESIDE | 2.00 | X | X | 0 | 114832 | 33250 |
| CHUCK CORELL | ||||||
| DIRECTOR | 2.00 | X | 0 | 106372 | 0 | |
| ROBERT RILEY JR | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JENNIFER GARST | ||||||
| SECRETARY | 10.00 | X | X | 0 | 0 | 0 |
| RACHEL GARST | ||||||
| DIRECTOR | 10.00 | X | 0 | 0 | 0 | |
| KEN HERRING | ||||||
| PRESIDENT/IN | 20.00 | X | X | 0 | 0 | 0 |
| ELIZABETH GARST | ||||||
| ASST SECRETA | 10.00 | X | X | 0 | 0 | 0 |
| PATRICIA BODDY | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| TOLIF HUNT | ||||||
| FORMER EXEC | 40.00 | X | 34446 | 0 | 1393 | |
| SANDI YODER | ||||||
| INTERIM EX D | 24.00 | X | 26122 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 60568 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 376204 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 49550 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Related Organizations | 58888 | RelatedOrganizations |
| Government Grants | 4500 | GovernmentGrants |
| All Other Contributions | 260857 | AllOtherContributions |
| Noncash Contributions | 1293 | NoncashContributions |
| Total Contributions | 324245 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| LAND STWDSP & CONSERVATION | 334671 | 334671 |
| OUTDOOR RECR & EDUCATION | 68528 | 68528 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 403199 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24605 | TotalRevenueColumn |
| Exclusion | $24,605 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1750119 | Securities |
| Other | 750 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1531384 | Securities |
| Other | 1500 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 218735 | Securities |
| Other | -750 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 217985 | TotalRevenueColumn |
| Related Or Exempt Function Income | 217985 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|
| TAX CREDIT REFUND | 534 | $534 |
| HONORARIUM | 100 | $100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 634 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 970668 | TotalRevenueColumn |
| Related Or Exempt Function Income | 621184 | RelatedOrExemptFunctionIncome |
| Exclusion | $25,239 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61961 | Total |
| Program Services | 1022 | ProgramServices |
| Management And General | 58328 | ManagementAndGeneral |
| Fundraising | 2611 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162656 | Total |
| Program Services | 135891 | ProgramServices |
| Management And General | 17832 | ManagementAndGeneral |
| Fundraising | 8933 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12062 | Total |
| Program Services | 7620 | ProgramServices |
| Management And General | 4126 | ManagementAndGeneral |
| Fundraising | 316 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15600 | Total |
| Program Services | 10803 | ProgramServices |
| Management And General | 4086 | ManagementAndGeneral |
| Fundraising | 711 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 412 | Total |
| Program Services | 27 | ProgramServices |
| Management And General | 385 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11170 | Total |
| Management And General | 11170 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13700 | Total |
| Fundraising | 13700 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5747 | Total |
| Management And General | 5747 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81642 | Total |
| Program Services | 64238 | ProgramServices |
| Management And General | 7792 | ManagementAndGeneral |
| Fundraising | 9612 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9143 | Total |
| Program Services | 6925 | ProgramServices |
| Management And General | 892 | ManagementAndGeneral |
| Fundraising | 1326 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7527 | Total |
| Program Services | 4745 | ProgramServices |
| Management And General | 1122 | ManagementAndGeneral |
| Fundraising | 1660 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2668 | Total |
| Program Services | 1697 | ProgramServices |
| Management And General | 236 | ManagementAndGeneral |
| Fundraising | 735 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37893 | Total |
| Program Services | 33691 | ProgramServices |
| Management And General | 3443 | ManagementAndGeneral |
| Fundraising | 759 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5661 | Total |
| Program Services | 3379 | ProgramServices |
| Management And General | 2237 | ManagementAndGeneral |
| Fundraising | 45 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1440 | Total |
| Program Services | 945 | ProgramServices |
| Fundraising | 495 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1630 | Total |
| Program Services | 1061 | ProgramServices |
| Management And General | 569 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144662 | Total |
| Program Services | 142696 | ProgramServices |
| Management And General | 1966 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29330 | Total |
| Program Services | 20514 | ProgramServices |
| Management And General | 7746 | ManagementAndGeneral |
| Fundraising | 1070 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| FARM SUPPLIES | 59971 | 59971 | ||
| FARM PROPERTY TAXES | 37000 | 37000 | ||
| SUPPLIES & MATERIALS | 18489 | 16638 | 393 | 1458 |
| REPAIRS AND MAINTENANCE | 17573 | 17573 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29894 | Total |
| Program Services | 26942 | ProgramServices |
| Management And General | 2470 | ManagementAndGeneral |
| Fundraising | 482 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 767831 | Total |
| Program Services | 593378 | ProgramServices |
| Management And General | 130540 | ManagementAndGeneral |
| Fundraising | 43913 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58629 | BOY |
| EOY | 31088 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69011 | BOY |
| EOY | 176962 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45202 | BOY |
| EOY | 32443 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4375 | BOY |
| EOY | 4158 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3938 | BOY |
| EOY | 49055 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2801 | BOY |
| EOY | 18034 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8142574 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 547659 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7674673 | BOY |
| EOY | 7594915 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1367627 | BOY |
| EOY | 1488214 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23545 | BOY |
| EOY | 9710 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9249801 | BOY |
| EOY | 9404579 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41083 | BOY |
| EOY | 48919 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 561 | BOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19384 | BOY |
| EOY | 34788 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11708 | BOY |
| EOY | 9529 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72736 | BOY |
| EOY | 93236 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7786512 | BOY |
| EOY | 7829173 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 190553 | BOY |
| EOY | 282170 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1200000 | BOY |
| EOY | 1200000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9177065 | BOY |
| EOY | 9311343 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9249801 | BOY |
| EOY | 9404579 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 202837 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -68559 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Written IRS Determination | X | WrittenIRSDetermination |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (3 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 3 | TotalNumberOfSupportedOrgs |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1367627 | BeginningOfYearBalance |
| Contributions | 28000 | Contributions |
| Investment Earnings Or Losses | 174661 | InvestmentEarningsOrLosses |
| Other Expenditures | 76328 | OtherExpenditures |
| Administrative Expenses | 5746 | AdministrativeExpenses |
| End Of Year Balance | 1488214 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1431242 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 4359 | InvestmentEarningsOrLosses |
| Other Expenditures | 64200 | OtherExpenditures |
| Administrative Expenses | 3774 | AdministrativeExpenses |
| End Of Year Balance | 1367627 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1316292 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 188192 | InvestmentEarningsOrLosses |
| Other Expenditures | 68700 | OtherExpenditures |
| Administrative Expenses | 4542 | AdministrativeExpenses |
| End Of Year Balance | 1431242 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1119582 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 265365 | InvestmentEarningsOrLosses |
| Other Expenditures | 65400 | OtherExpenditures |
| Administrative Expenses | 3255 | AdministrativeExpenses |
| End Of Year Balance | 1316292 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1604177 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -381272 | InvestmentEarningsOrLosses |
| Other Expenditures | 99400 | OtherExpenditures |
| Administrative Expenses | 3923 | AdministrativeExpenses |
| End Of Year Balance | 1119582 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.15320 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.80640 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.04040 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5244268 | OtherCostOrOtherBasis |
| Book Value | 5244268 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 901612 | OtherCostOrOtherBasis |
| Depreciation | 141638 | Depreciation |
| Book Value | 759974 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 261709 | OtherCostOrOtherBasis |
| Depreciation | 108133 | Depreciation |
| Book Value | 153576 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1734985 | OtherCostOrOtherBasis |
| Depreciation | 297888 | Depreciation |
| Book Value | 1437097 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7594915 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| PAYROLL TAXES PAYABLE | $5,285 |
| CUSTOMER DEPOSITS | $2,136 |
| SALES TAX PAYABLE | $999 |
| RENTAL DEPOSITS | $950 |
| GIFT CERTIFICATES PAYABLE | $159 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 9529 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 902359 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -68559 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 250 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | -68309 | RevenueNotRptdF990 |
| Revenue Subtotal | 970668 | RevenueSubtotal |
| Total Revenue Per Form990 | 970668 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 768081 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 250 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 250 | ExpensesNotRptdF990 |
| Expenses Subtotal | 767831 | ExpensesSubtotal |
| Total Expenses Per Form990 | 767831 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| INTENDED USES FOR ENDOWMENT FUNDS | 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. |
| LIABILITY UNDER FIN 48 FOOTNOTE | 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARK ACKELSON | NamePerson |
| Title | TREASURER | Title |
| Comp Based On Related Orgs | 125000 | CompBasedOnRelatedOrgs |
| Bonus Related Orgs | 30000 | BonusRelatedOrgs |
| Deferred Comp Related Orgs | 9300 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Related Orgs | 5607 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Related Orgs | 169907 | TotalCompensationRelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (12 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | 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. |
| MATERIAL DIFFERENCES IN VOTING RIGHTS EXPLANATION | FORM 990, PAGE 6, PART VI | THE BOARD IS COMPOSED OF TWO CLASSES OF DIRECTORS, WITH THE MEMBERS DESIGNATED AS EITHER CLASS A OR CLASS B DIRECTORS. THE MAJORITY OF THE BOARD IS TO BE COMPRISED OF CLASS A DIRECTORS; AT NO TIME SHALL THE BOARD CONSIST OF A MAJORITY OF CLASS B DIRECTORS. FOR 2012, THERE WERE SIX CLASS A DIRECTORS AND THREE CLASS B DIRECTORS. CLASS A DIRECTORS HAVE QUORUM PROTECTIONS. A MAJORITY OF THE NUMBER OF BOTH CLASSES OF DIRECTORS COMBINED WILL CONSTITUTE A QUORUM; HOWEVER, THE QUORUM MUST INCLUDE AT LEAST TWO CLASS A DIRECTORS IN ORDER TO TRANSACT BUSINESS. IF, AT ANY MEETING OF THE BOARD OF DIRECTORS, A MAJORITY OF THE DIRECTORS PRESENT ARE CLASS B DIRECTORS, NO ACTION MAY BE ADOPTED AT SUCH MEETING UNLESS IT IS APPROVED BY BOTH (A) A MAJORITY OF ALL DIRECTORS PRESENT, AND (B) A MAJORITY OF THE CLASS A DIRECTORS PRESENT. HOWEVER, ANY CLASS A DIRECTOR MAY UNILATERALLY REQUIRE THAT A PROPOSED ACTION BE TABLED, AND THAT NO VOTE ON SUCH ACTION BE TAKEN UNTIL AT LEAST THREE CLASS A DIRECTORS ARE PRESENT TO VOTE ON SUCH PROPOSED ACTION. THIS PROVISION WAS ADOPTED TO PREVENT THE CLASS B DIRECTORS FROM PASSING ANY RESOLUTION OVER THE OBJECTION OF THE CLASS A DIRECTORS DURING A MEETING WHERE A MAJORITY OF DIRECTORS PRESENT ARE CLASS B DIRECTORS. THE PROVISION SERVES TO EMPOWER THE CLASS A DIRECTORS TO PREVENT ANY SUCH CONTROL, EVEN DURING A MEETING WHEN THE CLASS A DIRECTORS PRESENT ARE IN THE MINORITY. |
| RELATED PARTY INFORMATION AMONG OFFICERS | 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 |
| MANAGEMENT DELEGATED | FORM 990, PAGE 6, PART VI, LINE 3 | THE ORGANIZATION'S FORMER EXECUTIVE DIRECTOR'S EMPLOYMENT ENDED ON MARCH 31 2012. IN JULY 2012 THE ORGANIZATION HIRED AN INTERIM EXECUTIVE DIRECTOR ON A CONTRACT BASIS UNTIL A NEW EXECUTIVE DIRECTOR WAS HIRED IN 2013. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | EACH CLASS A DIRECTOR SERVES FOR A TERM OF THREE YEARS. THE TERMS OF THE SIX 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 THREE 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. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | 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. |
| OFFICERS WHO CANNOT BE REACHED | 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 TOLIF HUNT 1927 PARK DRIVE CEDAR FALLS, IA 50613 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 CHUCK CORELL IOWA DNR, 502 E 9TH ST DES MOINES, IA 50319 SANDI YODER 1115 7TH ST DES MOINES, IA 50265 |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | ALL ASPECTS OF THE 2012 FORM 990 RETURN WERE CAREFULLY REVIEWED BY ASSISTANT TREASURER ELIZABETH GARST AND OFFICE MANAGER APRIL SCHULTES. 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. |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION WAS SET BY CONSIDERATION OF COMPENSATION LEVELS AT OTHER STATE-WIDE CONSERVATION NON-PROFIT ORGANIZATIONS AND STATE AGENCIES. HOWEVER, THE ORGANIZATION DID NOT MAINTAIN CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. DURING 2012, THE FORMER EXECUTIVE DIRECTOR RESIGNED EFFECTIVE MARCH 31, 2012. FROM APRIL 1ST TO DECEMBER 31ST 2012 UP TO APRIL 10TH 2013, THE POSITION WAS FILLED BY TWO INTERIM EXECUTIVE DIRECTORS. 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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. |
| OTHER FEES FOR SERVICES | FORM 990, PART IX, LINE 11G | OTHER OUTSIDE SERVICES 0 0 8,860 PROFESSIONAL SERVICES 0 7,792 752 FARM PROFESSIONAL SERVICES 1,705 0 0 FARM/CONS CONTRACT SERVICES 3,361 0 0 FARM CUSTOM FARMING 15,465 0 0 RECR CONTRACT SERVICES 37,555 0 0 RECR PROFESSIONAL SERVICES 2,119 0 0 RECR OUTSIDE SERVICES 4,033 0 0 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| IOWA DEPT OF NATURAL RESOURCES | ||
| C | 54101 | ACTUAL AMT REIMBURSED |
| IOWA DEPT OF NATURAL RESOURCES | ||
| C | 4050 | ACTUAL CASH RECEIVED |
| IOWA DEPT OF NATURAL RESOURCES | ||
| R | 3231 | ACTUAL CASH PAID |
| IOWA NATURAL HERITAGE FDN | ||
| C | 25000 | ACTUAL CASH RECEIVED |
| LEOPOLD CTR FOR SUSTAINABLE AGR | ||
| C | 4787 | ACTUAL AMT REIMBURSED |
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