2013-08-14T12:06:53-05:00 2012-12-31 OLSEN MUHLBAUER & CO LLP PO BOX 545 CARROLL IA 51401 990 2012-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7126842697 1390 HIGHWAY 141 COON RAPIDS IA 50058 CONRAD KRAMER 7126842697 2013-08-06 true KARLA L FULTON 7127924314 2013-08-14 2012 2016-02-24 21:20:13Z CONRAD KRAMER 1390 HIGHWAY 141 COON RAPIDS IA 50058 2503552 false X WWW.WHITEROCKCONSERVANCY.ORG X 2004 IA WRC IS AN IOWA NON-PROFIT LAND TRUST DEDICATED TO CONSERVING & PROTECTING IOWA NATURAL RESOURCES, DEMONSTRATING SUSTAINABLE RURAL LAND MANAGEMENT & PROVIDING THE PUBLIC WITH OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION. WRC ASSISTS AND SUPPORTS THE IOWA DEPARTMENT OF NATURAL RESOURCES, THE LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE AND THE IOWA NATURAL HERITAGE FOUNDATION (THE SUPPORTED ORGANIZATIONS) IN CARRYING OUT THEIR PURPOSES RELATING TO LAND PRESERVATION, LAND RESTORATION, CONSERVATION, SUSTAINABLE AGRICULTURE, EDUCATION AND RECREATION. 9 9 18 125 0 1605712 324245 304468 403199 88314 242590 1358 634 1999852 970668 0 0 241159 252279 27922 13700 43913 396594 501852 665675 767831 1334177 202837 9249801 9404579 72736 93236 9177065 9311343 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 341636 373112 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. 251742 209745 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. 593378 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 true false false false false false false false false false false false false false true false false false true 26 0 18 true false false false false false false false false false false false X 9 9 true true false false false true true true true true false true true true true true true true false false X CONRAD KRAMER 7126842697 1390 HWY 141 COON RAPIDS IA 50058 MARK ACKELSON 5.00 X X 0 155000 14907 FRED KIRSCHENMANN 2.00 X X 0 114832 33250 CHUCK CORELL 2.00 X 0 106372 0 ROBERT RILEY JR 2.00 X 0 0 0 JENNIFER GARST 10.00 X X 0 0 0 RACHEL GARST 10.00 X 0 0 0 KEN HERRING 20.00 X X 0 0 0 ELIZABETH GARST 10.00 X X 0 0 0 PATRICIA BODDY 2.00 X 0 0 0 TOLIF HUNT 40.00 X 34446 0 1393 SANDI YODER 24.00 X 26122 0 0 60568 376204 49550 false true false 58888 4500 260857 1293 324245 LAND STWDSP & CONSERVATION 334671 334671 OUTDOOR RECR & EDUCATION 68528 68528 403199 24605 24605 1750119 750 1531384 1500 218735 -750 217985 217985 TAX CREDIT REFUND 534 534 HONORARIUM 100 100 634 970668 621184 25239 X 61961 1022 58328 2611 162656 135891 17832 8933 12062 7620 4126 316 15600 10803 4086 711 412 27 385 11170 11170 13700 13700 5747 5747 81642 64238 7792 9612 9143 6925 892 1326 7527 4745 1122 1660 2668 1697 236 735 37893 33691 3443 759 5661 3379 2237 45 1440 945 495 1630 1061 569 144662 142696 1966 29330 20514 7746 1070 FARM SUPPLIES 59971 59971 FARM PROPERTY TAXES 37000 37000 SUPPLIES & MATERIALS 18489 16638 393 1458 REPAIRS AND MAINTENANCE 17573 17573 29894 26942 2470 482 767831 593378 130540 43913 58629 31088 69011 176962 45202 32443 4375 4158 3938 49055 2801 18034 8142574 547659 7674673 7594915 1367627 1488214 23545 9710 9249801 9404579 41083 48919 561 19384 34788 11708 9529 72736 93236 X 7786512 7829173 190553 282170 1200000 1200000 9177065 9311343 9249801 9404579 202837 -68559 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 1367627 28000 174661 76328 5746 1488214 1431242 4359 64200 3774 1367627 1316292 188192 68700 4542 1431242 1119582 265365 65400 3255 1316292 1604177 -381272 99400 3923 1119582 0.15320 0.80640 0.04040 false false 5244268 5244268 901612 141638 759974 261709 108133 153576 1734985 297888 1437097 7594915 PAYROLL TAXES PAYABLE 5285 CUSTOMER DEPOSITS 2136 SALES TAX PAYABLE 999 RENTAL DEPOSITS 950 GIFT CERTIFICATES PAYABLE 159 9529 X 902359 -68559 250 -68309 970668 970668 768081 250 250 767831 767831 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. X X X false false false false false false false false false MARK ACKELSON 125000 30000 9300 5607 169907 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 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 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