2023-09-01T11:00:02-05:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 361930035 THE IZAAK WALTON LEAGUE OF AMERICA INC IZAA 3015480150 707 CONSERVATION LANE GAITHERSBURG MD 20878 SCOTT KOVAROVICS EXECUTIVE DIRECTOR 3015480150 2023-09-01 1 SCOTT KOVAROVICS 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT KOVAROVICS 707 CONSERVATION LANE GAITHERSBURG MD 20878 2839885 0 X WWW.IWLA.ORG X 1922 IL CONSERVE, PROTECT AND RESTORE THE SOIL, FOREST, WATER AND OTHER NATURAL RESOURCES OF THE US. 13 13 17 15 0 0 2515292 2204482 727 32420 156438 70758 257185 383377 2929642 2691037 5000 6200 0 0 1228686 1313057 58705 81075 398226 1473551 1750106 2765942 3150438 163700 -459401 11223043 10005013 193215 243153 11029828 9761860 X TO CONSERVE, RESTORE AND PROMOTE THE SUSTAINABLE USE AND ENJOYMENT OF OUR NATURAL RESOURCES, INCLUDING SOIL, AIR, WOODS, WATER AND WILDLIFE. 0 0 538855 6200 5561 CHAPTER RELATIONS AND MEMBERSHIP: AT THE HEART OF IWLA ARE MORE THAN 200 LOCAL CHAPTERS ACROSS THE COUNTRY. THESE CHAPTERS FORM A GRASSROOTS VOLUNTEER NETWORK OF CONSERVATIONISTS AND COMMUNITY ACTIVISTS WHO ARE FIGHTING TO PROTECT THE NATURAL RESOURCES THEY LOVE AND ENJOY. IWLA SUPPORTS ITS LOCAL CHAPTERS THROUGH MEMBER RECOGNITION AND AWARD PROGRAMS, COMMUNICATION TOOLS, MEMBERSHIP MARKETING MATERIALS AND OTHER PUBLICATIONS, AND WORKSHOPS. 538805 31160 CLEAN WATER: ALL OVER AMERICA, VOLUNTEERS ARE STEPPING INTO THE GAP TO ENSURE OUR WATER IS SAFE AND IWLA IS THE ONLY ORGANIZATION TRAINING, EQUIPPING, AND COORDINATING THESE VOLUNTEERS ON A NATIONAL SCALE. THE SAVE OUR STREAMS PROGRAM IS THE ONLY NATIONWIDE PROGRAM TRAINING VOLUNTEERS TO PROTECT WATERWAYS FROM POLLUTION AND BRING INFORMATION ABOUT WATER QUALITY TO THEIR COMMUNITIES. 493671 1260 COMMUNICATIONS AND MEDIA: OUTDOOR AMERICA MAGAZINE IS IWLA'S FLAGSHIP PUBLICATION AND THE PRIMARY VEHICLE FOR COMMUNICATING WITH IWLA'S MEMBERS ABOUT CONSERVATION ACTIVITIES AT THE LOCAL, STATE, AND NATIONAL LEVELS. EACH ISSUE INCLUDES HIGHLIGHTS OF CHAPTER ACTIVITIES AND ARTICLES THAT FOCUS ON KEY CONSERVATION AND OUTDOOR RECREATION ISSUES. OTHER PUBLICATIONS PRODUCED BY IWLA INCLUDE A MONTHLY ELECTRONIC NEWSLETTER, ANNUAL REPORTS AND SUPPORT MATERIALS FOR CONSERVATION PROGRAMS. IN ADDITION, IWLA'S STAFF WORKS WITH THE MEDIA TO KEEP THE PUBLIC INFORMED ABOUT NATIONAL, REGIONAL, AND LOCAL CONSERVATION ISSUES AND PROJECTS. 231961 GENERAL CONSERVATION: THE GENERAL CONSERVATION PROGRAM ADVANCES IWLA'S CONSERVATION POLICY AGENDA BY PROVIDING BACKGROUND INFORMATION TO CONGRESS AND STATE LEGISLATURES; KEEPING MEMBERS INFORMED ABOUT FEDERAL AND STATE LEGISLATIVE AND REGULATORY ISSUES AFFECTING NATURAL RESOURCES AND THE ENVIRONMENT; EDUCATING THE PUBLIC ABOUT IMPORTANT CONSERVATION ISSUES; AND ASSISTING MEMBERS AND CHAPTERS IN IMPLEMENTING LOCAL CONSERVATION PROJECTS. 275650 AGRICULTURE: SINCE 1937, IWLA HAS PROMOTED FARMING METHODS THAT SUSTAIN PEOPLE AND NATURAL RESOURCES. TO THEIR CREDIT, AMERICAN FARMERS FEED THE COUNTRY AND MUCH OF THE WORLD. HOWEVER, CURRENT FARM PRACTICES, ENABLED BY OUR FARM POLICY, ARE POISONING WATER, ERODING OUR TOPSOIL, FLOODING COMMUNITIES, AND DROWNING FAMILY FARMERS IN DEBT. INVESTMENTS IN CONSERVATION OVER THE PAST HALF CENTURY, PAID WITH TAX DOLLARS, HAVE HELPED, BUT TODAY'S PROBLEMS ARE HUGE AND THEY ARE ACCELERATING. 105931 MISSOURI RIVER INITIATIVE: IWLA WORKS WITH FEDERAL AND STATE AGENCIES AND PRIVATE STAKEHOLDERS IN IOWA, NEBRASKA, AND SOUTH DAKOTA TO ASSESS THE ENVIRONMENTAL CHALLENGES FACING THE MISSOURI RIVER ECOSYSTEM, RESTORE THE RIVER'S NATURAL FLOWS, IMPROVE FISH AND WILDLIFE HABITAT, AND PROVIDE INCREASED OPPORTUNITIES FOR OUTDOOR RECREATION. AS PART OF THIS ONGOING EFFORT, IWLA COORDINATES RIVER CLEANUPS AND HOSTS EDUCATIONAL EVENTS FOR STUDENTS AND THEIR FAMILIES ALONG THE RIVER. 183396 CONVENTION: IWLA'S ANNUAL CONVENTION PROVIDES AN OPPORTUNITY FOR MEMBERS FROM AROUND THE COUNTRY TO PARTICIPATE IN THE DEMOCRATIC PROCESS THAT GOVERNS IWLA AND TO WORK TOGETHER TO ADVANCE IWLA'S CONSERVATION, OUTDOOR RECREATION AND EDUCATION MISSION. 796938 2368269 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X SCOTT KOVAROVICS 3015480150 707 CONSERVATION LANE GAITHERSBURG MD 20878 VICKI ARNOLD PRESIDENT 2.00 X X 0 0 0 JODI ARNDT-LABS VICE PRESIDENT 2.00 X X 0 0 0 JIM PIATESKI CHAIR 2.00 X X 0 0 0 JILL PADGETTE VICE CHAIR 1.00 X X 0 0 0 JAMES D STORER SECRETARY 2.00 X X 0 0 0 SCOTT MEYER TREASURER 1.00 X X 0 0 0 KELLY KISTNER DIRECTOR 1.00 X 0 0 0 RICK CERWICK DIRECTOR 1.00 X 0 0 0 MIKE FUGE DIRECTOR 1.00 X 0 0 0 JACK JOHNSON DIRECTOR 1.00 X 0 0 0 RICHARD GRAHAM DIRECTOR 2.00 X 0 0 0 HERBERT W PRITCHETT DIRECTOR 0.50 X 0 0 0 DAWN OLSON DIRECTOR (UNTIL 8/2022) 0.50 X 0 0 0 JIM SWEENEY DIRECTOR (UNTIL 7/2022) 1.00 X 0 0 0 WES SHEETS DIRECTOR (UNTIL 7/2022) 1.00 X 0 0 0 DALE BRAUN DIRECTOR (FROM 7/2022) 1.00 X 0 0 0 SCOTT KOVAROVICS EXECUTIVE DIRECTOR 50.00 X 176513 0 11776 176513 0 11776 1 0 1 0 CORDIA PARTNERS 8330 BOONE BLVD SUITE 350 VIENNA VA 22182 OUTSOURCED ACCT. & SYSTEMS IMPLEMENT. 393059 1 1480364 10850 713268 2204482 REGISTRATION FEES 900099 31160 31160 PROGRAM FEES 900099 1260 1260 32420 70758 70758 7278 7278 485492 123636 361856 361856 361856 30773 25212 5561 5561 MISCELLANEOUS 900099 8682 8682 8682 2691037 37981 0 448574 X 1200 1200 5000 5000 188289 79081 43306 65902 755566 729227 3301 23038 14504 14079 30 395 272963 241667 17958 13338 81735 71205 5653 4877 8242 4675 1366 2201 38286 38286 81075 81075 12649 12649 563223 387210 74816 101197 177169 147452 15217 14500 275797 209503 2519 63775 57725 51769 5211 745 2941 2509 221 211 188066 103487 78794 5785 57653 56849 701 103 99945 80197 19650 98 129923 89253 36416 4254 43698 23185 15957 4556 SUBSCRIPTIONS 42502 37754 3112 1636 C.C. PROCESSING FEES 19574 17620 517 1437 TAXES & LICENSES 15082 3000 5805 6277 PAYROLL PROCESSING FEE 7596 4309 1259 2028 10035 8038 1199 798 3150438 2368269 383943 398226 2113107 1539814 1698489 1709702 25323 1279 111593 56458 76030 4141051 3176297 1007785 964754 3008701 2594521 3337224 2983276 11223043 10005013 168030 208165 3063 7013 22122 27975 193215 243153 X 5484816 4743562 5545012 5018298 11029828 9761860 11223043 10005013 -459401 -808567 0 X 0 1 X 1 0 X 2440172 2394573 2505313 2515292 2204482 12059832 2440172 2394573 2505313 2515292 2204482 12059832 771218 11288614 345033 399100 386245 440879 563528 2134785 622 620 594 1836 12635 9372 65344 14373 8682 110406 14306859 157555 0.78900 0.81410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5388 15931 21319 3129119 3150438 307522 76881 0 0 286551 268955 288297 307522 1151325 1726988 24013 23750 25195 21319 94277 71638 67239 72074 76881 287832 431748 7395 9825 14960 5388 37568 1088445 25176 8994 8994 1113621 4189030 13050 287600 64011 4425669 3898591 3503 313039 26103 4189030 3354852 10150 564031 30442 3898591 3633939 16610 417073 162770 3904852 0.00000 1.00000 0.00000 0 0 258521 258521 3368416 2808058 560358 412535 283047 129488 31547 23490 8057 70032 61702 8330 964754 INTEREST IN CHARITABLE REMAINDER TRUST 2983276 F 2983276 SECURITY DEPOSITS 27975 27975 X 2410492 -808567 391823 148848 -267896 2678388 12649 12649 2691037 3678460 391823 148848 540671 3137789 12649 12649 3150438 PART V, LINE 4: IWLA HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT FUNDS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE PROTECTING THE PRINCIPAL BALANCE. THE OBJECTIVE OF THE PERMANENTLY RESTRICTED ASSETS IS THE PRESERVATION OF CAPITAL. TO ACHIEVE THE RETURN OBJECTIVES WITHIN THE RISK PARAMETERS, IWLA HAS ELECTED TO INVEST IN FIXED-INCOME AND EQUITY MUTUAL FUNDS. THE BOARD OF DIRECTORS HAS ESTABLISHED RESERVES FOR IWLA AS FOLLOWS: MAINTENANCE AND DEPRECIATION - THIS FUND WAS DESIGNATED TO COVER MAJOR REPAIRS AND MAINTENANCE ON THE BUILDING, AS DETERMINED BY THE BOARD OF DIRECTORS. NOTE: THERE IS A $550,000 DIFFERENCE IN THE ENDING ENDOWMENT BALANCE REPORTED IN 2018 AND THE BEGINNING ENDOWMENT BALANCE REPORTED IN 2019. THIS DIFFERENCE IS DUE TO A CHANGE IN REPORTING FOR A BOARD DESIGNATED FUND. NOTE: THERE IS A $3,337,224 DIFFERENCE IN THE ENDING ENDOWMENT BALANCE REPORTED IN 2021 AND THE BEGINNING ENDOWMENT BALANCE REPORTED IN 2022. THIS DIFFERENCE IS DUE TO A CHANGE IN REPORTING FOR A CHARITABLE REMAINDER UNITRUST. PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2022, IWLA HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD REPORTED AS AN EXPENSE ON THE AUDITED 25,212. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990 PART VIII, LINE 10B. RENTAL EXPENSES REPORTED AS AN EXPENSE ON THE AUDITED 123,636. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990 PART VIII, LINE 6B. PART XII, LINE 2D - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD REPORTED AS AN EXPENSE ON THE AUDITED 25,212. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990 PART VIII, LINE 10B. RENTAL EXPENSES REPORTED AS AN EXPENSE ON THE AUDITED 123,636. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990 PART VIII, LINE 6B. X X X X 1 RISING TIDE DIRECT 75 SECOND AVE SUITE 605 NEEDHAM MA 02494 CONSULTING SERVICES TO PROVIDE DIRECT MAIL FUNDRAISING 0 0 76700 -76700 76700 -76700 AL AK AR CA CO CT FL GA IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X 0 0 0 0 0 0 0 0 0 SCOTT KOVAROVICS EXECUTIVE DIRECTOR 176513 0 0 0 0 0 3571 0 8205 0 188289 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN IWLA IS OPENED TO ANY PERSON WHO SUPPORTS THE GOALS, AND POLICIES, OF IWLA. NATIONAL CATEGORIES FOR CHAPTER MEMBERSHIP CLASSES ARE AS FOLLOWS: INDIVIDUAL MEMBERS, FAMILY MEMBERS, STUDENT MEMBERS, AND YOUTH MEMBERS. THE IWLA ALSO HAS A NATIONAL MEMBERSHIP FOR NON-CHAPTER MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A IWLA HAS AN ANNUAL BUSINESS MEETING EVERY JULY. THE NOMINATIONS COMMITTEE PUTS TOGETHER A SLATE OF CANDIDATES AND PRESENTS THE SLATE OF CANDIDATES TO ATTENDEES AT THE MEETING. CANDIDATES ADDRESS THE MEMBERSHIP, AND THEN THE BALLOTS ARE CAST AND VERIFIED. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF IWLA, OTHER THAN THOSE ON THE GOVERNING BODY, PLAY AN IMPORTANT ROLE IN MAKING ORGANIZATIONAL DECISIONS. CHAPTER DELEGATES TO THE NATIONAL CONVENTION VOTE ON AND APPROVE IWLA'S CONSERVATION POLICIES, WHICH EVERY MEMBER OF THE ORGANIZATION, INCLUDING MEMBERS OF THE GOVERNING BODY, MUST FOLLOW. IN ADDITION, CHAPTER DELEGATES TO THE NATIONAL CONVENTION MUST APPROVE ANY INCREASE IN ANNUAL DUES PAID BY CHAPTER MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM, GELMAN, ROSENBERG & FREEDMAN, AND REVIEWED BY THE FINANCE DEPARTMENT FOR ACCURACY. THEN THE FEDERAL FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR FOR HIS REVIEW AND APPROVAL. DRAFT COPIES ARE ALSO DISTRIBUTED TO THE FULL GOVERNING BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IWLA DISTRIBUTES A CONFLICT OF INTEREST QUESTIONNAIRE EVERY YEAR TO BOARD MEMBERS IN FEBRUARY AND TO STAFF IN JULY. QUESTIONNAIRES ARE COLLECTED BY STAFF AND REVIEWED FOR POSSIBLE CONFLICTS OF INTEREST. ANY QUESTIONABLE STAFF ACTIVITY IS REVIEWED AND ACTED UPON AS NECESSARY BY THE EXECUTIVE DIRECTOR. ANY POTENTIAL CONFLICTS BY MEMBERS OF THE BOARD OF DIRECTORS ARE SENT TO THE GOVERNING BODY FOR REVIEW. IF THE BOARD OF DIRECTORS DETERMINES THAT AN ACTUAL CONFLICT OF EXISTS, OR THAT A CONFLICT MAY BE ASSUMED, IT SHALL REQUEST THAT THE INVOLVED PERSON(S) TAKE ACTION(S) NECESSARY TO REMOVE THE CONFLICT, OR IT SHALL VOTE TO REMOVE THE PERSON FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15A THE GOVERNING BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ANNUALLY, AND THE CHAIRMAN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND REVIEW ANNUAL PERFORMANCE. THE SALARY RANGE IS DETERMINED BY USING COMPARABLE DATA. ALSO A PERCENTAGE MERIT RAISE POOL MAY BE ESTABLISHED BY THE GOVERNING BODY THAT IS AVAILABLE TO ALL EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR. THE LAST COMPENSATION REVIEW TOOK PLACE IN JANUARY 2022. FORM 990, PART VI, SECTION C, LINE 19 THE FEDERAL FORM 990 AND THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE, WWW.IWLA.ORG. THE FEDERAL FORM 990 IS ALSO POSTED ON WWW.GUIDESTAR.ORG. IWLA'S OTHER POLICIES AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G LAYOUT & DESIGN: PROGRAM SERVICE EXPENSES 21,544. MANAGEMENT AND GENERAL EXPENSES 4,163. FUNDRAISING EXPENSES 5,874. TOTAL EXPENSES 31,581. MAIL HOUSE SERVICES: PROGRAM SERVICE EXPENSES 44,273. MANAGEMENT AND GENERAL EXPENSES 8,554. FUNDRAISING EXPENSES 12,071. TOTAL EXPENSES 64,898. PHOTO USE & FREELANCE FEES: PROGRAM SERVICE EXPENSES 6,877. MANAGEMENT AND GENERAL EXPENSES 1,329. FUNDRAISING EXPENSES 1,875. TOTAL EXPENSES 10,081. CONSULTING EXPENSE: PROGRAM SERVICE EXPENSES 314,516. MANAGEMENT AND GENERAL EXPENSES 60,770. FUNDRAISING EXPENSES 81,377. TOTAL EXPENSES 456,663.