2023-08-03T15:06:37-05:00 2022-12-31 390758449 WIPFLI LLP 4949 HARRISON AVENUE SUITE 300 ROCKFORD IL 61108 990 2022-01-01 363913497 JO DAVIESS CONSERVATION FOUNDATION INC JODA 8158589100 126 N MAIN STREET ELIZABETH IL 61028 STEVE BARG EXECUTIVE DIRECTOR 8158589100 2023-06-07 1 STEVE BARG 999009999 1 DAVID R SCHROEPFER P00171692 8153997700 2023-06-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVE BARG 126 N MAIN STREET ELIZABETH IL 61028 10254540 0 X WWW.JDCF.ORG X 1998 IL TO PRESERVE AND STEWARD LAND FOR THE LASTING WELL-BEING OF ALL PEOPLE AND WILDLIFE. 15 15 22 105 0 0 1243810 4366213 5114 348645 188188 1175073 291255 101811 1728367 5991742 0 5510 0 0 637073 897130 0 0 251341 874628 1036489 1511701 1939129 216666 4052613 13683840 15883864 244648 228790 13439192 15655074 X JDCF WORKS TO PRESERVE AND STEWARD LAND AND WATER FOR THE LASTING WELL-BEING OF ALL PEOPLE AND WILDLIFE. 0 0 1039759 0 435382 STEWARDSHIP AND PUBLIC ACCESS: IN ANY GIVEN YEAR THESE SERVICES MAKE UP THE LARGEST ANNUAL PROGRAM EXPENSE FOR JDCF. LABOR AND EQUIPMENT COMPRISE THE BULK OF THESE PROGRAM SERVICES FOR THE CARE, MAINTENANCE AND ECOLOGICAL RESTORATION OF THOUSANDS OF ACRES OF PROPERTY HELD IN PUBLIC TRUST FOR THE BENEFIT OF ALL PEOPLE AND WILDLIFE. IN 2022 JDCF'S NORTHWEST ILLINOIS STEWARDSHIP COOPERATIVE (NISC) PROGRAM IS IN ITS SECOND YEAR. NISC OFFERS FEE FOR SERVICE STEWARDSHIP SERVICES ON PUBLIC AND PRIVATELY PROTECTED LANDS IN FOUR ADDITIONAL COUNTIES IN NW ILLINOIS. OF THE MORE THAN 2,000 ACRES THAT JDCF OWNS, APPROXIMATELY 1,000 ACRES ARE OPEN TO THE PUBLIC FOR PASSIVE RECREATION AND EDUCATIONAL EXPERIENCES. IN 2022, WE ESTIMATE OVER 25,000 PEOPLE VISITED OUR 10 PRESERVES THAT ARE OPEN TO THE PUBLIC, INCLUDING TWO PARTNER PRESERVES. IN 2022, WORK BEGAN ON THE CONSTRUCTION OF A NEW STEWARDSHIP SHOP FACILITY IN ELIZABETH, IL. THE TOTAL EXPENSES PAID FOR THE STEWARDSHIP SHOP CONSTRUCTION IN 2022 WERE APPROXIMATELY $263,000. TOTAL STEWARDSHIP SERVICES FOR 2022, INCLUDING THE NEW SHOP, SALARIES, EQUIPMENT, TRAINING, INSURANCE AND VEHICLES, WAS APPROXIMATELY: $1,014,322. REVENUE FOR STEWARDSHIP INCLUDED LEASE INCOME OF APPROXIMATELY $75,147; GRANTS TOTALED APPROXIMATELY $20,000; OTHER CONTRIBUTIONS TOTALED APPROXIMATELY $54,200; AND FEE FOR SERVICE INCOME TOTALED APPROXIMATELY $333,060. 106090 0 11757 EDUCATIONAL SERVICES IN A RETURN TO NORMALCY AFTER TWO YEARS OF PANDEMIC RESTRICTIONS, JDCF CONTINUED TO PROVIDE VALUED ENVIRONMENTAL EDUCATIONAL SERVICES. THESE INCLUDED VIRTUAL AND IN-PERSON EVENTS WHICH ALLOWED JDCF TO EXPAND ITS EDUCATIONAL REACH. NEW IN 2022, JDCF BEGAN SERIOUS DISCUSSIONS WITH INDIGENOUS TRIBES (WHO FORMERLY CALLED JO DAVIESS COUNTY HOME) ON THE DEVELOPMENT OF A CENTER FOR LEARNING ABOUT THE INDIGENOUS AND NATURAL HERITAGE OF THE DRIFTLESS REGION. THIS WAPELLO DISCOVERY AND LEARNING CENTER (WORKING TITLE) WILL BE A "FIRST OF ITS KIND" GATHERING PLACE FOR LEARNING AND EXPLORING NATIVE CULTURE AND ACTIVE STEWARDSHIP OF THIS LAND WE SHARE AND LOVE. DELIVERING JDCF'S EDUCATION AND OUTREACH SERVICES DEPENDS ON SUPPORT FROM A ROBUST VOLUNTEER CORPS OF OVER 50 VOLUNTEERS AND SUPPORT FROM LOCAL BUSINESSES INCLUDING A $10,000 SPONSORSHIP FROM A LOCAL BANK AND A PORTION OF TWO CAPACITY BUILDING GRANTS FROM PRIVATE GIVING FOUNDATIONS. INDIVIDUAL AND LOCAL BUSINESS PARTNER CONTRIBUTIONS WERE APPROXIMATELY $246,423, MOST OF THIS RESTRICTED FOR WORK ON THE DISCOVERY CENTER. EXPENSES, INCLUDING SALARIES, AND EDUCATION PROGRAM COSTS WERE APPROXIMATELY $108,635.14. 323544 5510 3317 LAND PRESERVATION: JDCF PRESERVES LAND IN TWO DISTINCT WAYS, CONSERVATION EASEMENTS AND ACQUISITIONS. IN 2022, JDCF ACCEPTED A DONATED CONSERVATION EASEMENT OF 68 ACRES CALLED THE BEDFORD HOLLOW CONSERVATION EASEMENT LOCATED NORTH OF GALENA, IL BRINGING TOTAL ACRES UNDER CONSERVATION EASEMENT TO 5,083. JDCF ALSO ACCEPTED A DONATION OF APPROXIMATELY 488 ACRES OF LAND, BUILDINGS, AND EQUIPMENT CALLED THE BIG SKY NATURE RESERVE, APPRAISED AT $1.95 M. JDCF ALSO PURCHASED THREE PROPERTIES IN 2022, ADDING THEM TO AN IMPRESSIVE SET OF CONSERVATION PROPERTIES TOTALING OVER 2,000 ACRES. THE PURCHASE OF CANYON CAMP TOTALING $649,913 WAS FUNDED BY A GRANT FROM THE ILLINOIS CLEAN ENERGY COMMUNITY FOUNDATION (ICECF) $305,742 PLUS RESTRICTED FUNDS OF $343,171 HELD IN RESERVE FOR LAND ACQUISITION. THE PURCHASE OF CASPER ADDITION II TOTALING $217,000 WAS FUNDED BY A GRANT FROM ICECF OF $112,000, A GRANT FROM DUCK'S UNLIMITED OF $24,000, PLUS RESTRICTED FUNDS OF $33,000 HELD IN RESERVE FOR LAND ACQUISITION, AND AN IN-KIND DONATION VALUED AT $48,000. THE PURCHASE OF WARD'S GROVE TOTALING $650,000 WAS FUNDED BY A GRANT FROM ICECF OF $500,000 PLUS RESTRICTED FUNDS OF 150,000 HELD IN RESERVE FOR LAND ACQUISITION. OPERATING EXPENSES FOR THE LAND PRESERVATION PROGRAM TOTALED APPROXIMATELY $98,664 AND DONOR CONTRIBUTIONS TOTALED APPROXIMATELY $17,295. 1469393 1 1 0 0 0 0 1 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 2 0 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL WI X STEVE BARG 8158589100 126 N MAIN STREET PO BOX 216 ELIZABETH IL 61028 EMILY PAINTER PRESIDENT 6.00 X X 0 0 0 LAURIE MATTAS VICE PRESIDENT 2.00 X X 0 0 0 SUSAN MCDONALD SECRETARY 3.00 X X 0 0 0 MARILYN SPIROFF TREASURER 6.00 X X 0 0 0 DAVE WINTER TREASURER (TERMED 4/2022) 3.00 X X 0 0 0 ROBERTA ASHER DIRECTOR 2.00 X 0 0 0 BARBARA BAIRD DIRECTOR (TERMED 4/2022) 2.00 X 0 0 0 MAUREEN BARDUSK DIRECTOR 2.00 X 0 0 0 TOM CUNNINGHAM DIRECTOR (DECEASED 12/2022) 2.00 X 0 0 0 RANDY DOWNING DIRECTOR 2.00 X 0 0 0 DOUG DUFFORD DIRECTOR 2.00 X 0 0 0 LOIS GORDON DIRECTOR 2.00 X 0 0 0 CHRIS LARSON DIRECTOR 2.00 X 0 0 0 CARTER NEWTON DIRECTOR 2.00 X 0 0 0 ROSE NOBLE DIRECTOR 2.00 X 0 0 0 FRAN PETERSON DIRECTOR 3.00 X 0 0 0 JIM RACHUY DIRECTOR (TERMED 4/2022) 2.00 X 0 0 0 CARL SCHWERDTFEGER DIRECTOR 2.00 X 0 0 0 ALAN WENZEL DIRECTOR 3.00 X 0 0 0 STEVE BARG EXECUTIVE DIRECTOR 40.00 X 98202 0 15982 98202 0 15982 0 0 0 0 WILLS CONSTRUCTION COMPANY 4103 GENERAL GRANT DRIVE GALENA IL 61036 CONSTRUCTION SERVICES 150000 1 37200 28004 4301009 2406656 4366213 FEE FOR SERVICE 611710 338801 338801 PROGRAM INCOME 611710 9844 9844 348645 134887 134887 88006 0 88006 88006 88006 5283284 19700 4253469 9329 1029815 10371 1040186 1040186 13805 13805 13805 5991742 450456 0 1175073 5510 5510 114184 79070 10740 24374 696376 506675 52292 137409 7914 4792 955 2167 5287 3631 506 1150 73369 50392 7028 15949 9583 9583 22347 22347 32438 32438 5198 1933 2816 449 29425 8573 13679 7173 86958 34994 51964 46876 46088 272 516 23685 18955 863 3867 146 146 58247 58247 28224 12159 16065 LAND PROTECTION AND PRE 310194 310194 IN KIND EASMENTS 205000 205000 IN KIND GOODS 86656 86555 101 DUES AND SUBSCRIPTIONS 19453 390 19063 72059 3651 10121 58287 1939129 1469393 218395 251341 25 865 1496763 1116678 171034 99287 22199 16632 4444 7192 1445325 376792 31089 1068533 5539418 4364567 6418868 9210110 13683840 15883864 62572 83593 182076 91771 0 53426 244648 228790 X 6900186 10542663 6539006 5112411 13439192 15655074 13683840 15883864 4052613 -1836731 0 X 0 1 X 1 0 X 1957069 3904596 1589991 1243810 4366213 13061679 1957069 3904596 1589991 1243810 4366213 13061679 518389 12543290 121125 86169 202517 243570 222893 876274 13937953 889117 0.89990 0.91560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 33 4664.00 0 1 1 1 200.00 4226960 25456 -449508 151274 22347 3629287 3560810 281003 411914 26767 4226960 1531108 1794821 366961 112919 19161 3560810 1220529 148700 253619 86903 4837 1531108 1281902 85856 -71938 66630 8661 1220529 0.00000 0.00000 1.00000 1 0 786777 215000 571777 397730 160502 237228 260818 1290 259528 1068533 CONSERVATION EASEMENTS, NET 33 LAND HELD FOR PRESERVATION 9210077 9210110 4211343 -1836731 78679 -1758052 5969395 22347 22347 5991742 1995461 78679 78679 1916782 22347 22347 1939129 PART II, LINE 3: 1 CONSERVATION EASEMENT, WINTER HOME FARM, TRANSFERRED FROM JDCF TO NATURAL LAND INSTITUTE IN DECEMBER 2022. PART V, LINE 4: ENDOWMENT FUNDS ARE TO BE USED FOR THE DEFENSE OF EASEMENTS AND CONSERVATION PROJECTS. AT THE BOARD'S DISCRETION FUNDS CAN BE PLACED INTO AN ENDOWMENT FUND FOR FUTURE USE. PART II, LINE 9 CONSERVATION EASEMENTS, EITHER PURCHASED OR DONATED ARE VALUED AT THEIR APPRAISED VALUE. THE DIFFERENCE BETWEEN THE PURCHASE PRICE AND THE APPRAISED VALUES IS REFLECTED AS A GIFT OF LAND OR DEVELOPMENT RIGHTS IN THE STATEMENTS OF ACTIVITIES. ONCE THE DEVELOPMENT RIGHTS FOR A SPECIFIC CONSERVATION EASEMENT ARE EXTINGUISHED GENERALLY IMMEDIATELY AFTER THE SIGNING OF THE EASEMENT AGREEMENT, A VALUATION ALLOWANCE IS ESTABLISHED TO REDUCE THE VALUE OF THE CONSERVATION EASEMENT TO $1. THE REDUCTION IN VALUE DUE TO EXTINGUISHMENT OF DEVELOPMENT RIGHTS IS REFLECTED AS A PROGRAM EXPENSE IN THE STATEMENT OF ACTIVITIES AND CONSERVATION EASEMENT VALUATION EXPENSE ON THE STATEMENTS OF FUNCTIONAL EXPENSES. THIS REDUCTION TO $1 VALUE REFLECTS THE EXTINGUISHMENT OF THE DEVELOPMENT RIGHTS. 0 CASPER CREEK NATURAL CEMETERY COMPANY INC PO BOX 195 ELIZABETH IL 61028 845100380 501(C)(13) 5510 0 COOPERATIVE REVENUE COLLECTION AND SHARING 0 1 X CONSERVATION 3 2205000 FAIR VALUE X GOODS 8 201656 FAIR VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION IS MADE UP WITH MEMBERS THAT PAY ANNUAL DUES TO THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT AND FORM 990 ARE REVIEWED BY THE FINANCE COMMITTEE, AND THEN REVIEWED AND VOTED ON BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C COMPLETED CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY MANAGER OF FINANCE AND ADMINISTRATION AND ED (AS THEY ARE SUBMITTED). ADDITIONALLY, EVERY BOARD AGENDA HAS A STATEMENT REMINDING BOARD MEMBERS HOW TO HANDLE POTENTIAL OR PERCEIVED CONFLICTS OF INTEREST WHICH INCLUDES RECUSAL NOTED IN BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION INCLUDES A WRITTEN, FORMAL ANNUAL REVIEW KEPT IN PERSONNEL FILES. COMPARABILITY DATA IS PULLED FROM THE LAND TRUST ALLIANCE SALARIES AND BENEFITS SURVEY WHICH IS UPDATED PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 18 COPIES OF ALL DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ADMINISTRATIVE OFFICES LOCATED IN ELIZABETH, IL. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ADMINISTRATIVE OFFICES LOCATED IN ELIZABETH, IL. CASPER CREEK NATURAL CEMETERY COMPANY INC PO BOX 195 ELIZABETH IL 61028 845100380 BURIAL SERVICES IL 501(C)(13) N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CASPER CREEK NATURAL CEMETERY COMPANY INC D 299310