2024-09-18T17:12:36-04:00 2023-12-31 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2023-01-01 270110952 WHITEROCK CONSERVANCY WHIT 7127908221 1436 HIGHWAY 141 COON RAPIDS IA 50058 NICHOLAS LUDWIG PRESIDENT 7127908221 2024-07-26 true false ALEXANDRA KAFER CPA P02066016 5152883279 2024-07-26 2023 2024-08-08 14:25:15Z NICHOLAS LUDWIG 1631343 false X WWW.WHITEROCKCONSERVANCY.ORG X 2004 IA TO IMPROVE THE CONDITION OF OUR CONSERVATION LAND THROUGH APPROPRIATE LAND MANAGEMENT, DEMONSTRATE SUSTAINABLE FARMING METHODS, AND PROVIDE EDUCATIONAL AND RECREATIONAL OPPORTUNITIES FOR OUR VISITORS. 13 10 19 524 0 438696 442837 923212 850177 145770 136701 4081 19036 1511759 1448751 0 0 634457 695405 0 65961 998372 973872 1632829 1669277 -121070 -220526 22807016 23229890 281244 209759 22525772 23020131 X WHITEROCK CONSERVANCY IS A 5,500 ACRE NON-PROFIT LAND TRUST THAT BALANCES SUSTAINABLE AGRICULTURE, NATURAL RESOURCE PROTECTION AND PUBLIC RECREATION ON THE LANDSCAPE. WHITEROCK CONSERVANCY WORKS FOR A RESILIENT FUTURE BY HELPING LAND FLOURISH AND TRANSFORMING PEOPLE'S RELATIONSHIP TO AGRICULTURE AND NATURE. WHITEROCK CONSERVANCY ASSISTS AND SUPPORTS THE IOWA DEPARTMENT OF NATURAL RESOURCES, PRACTICAL FARMERS OF IOWA 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 662520 590671 LAND STEWARDSHIP AND CONSERVATION PROGRAM: WHITEROCK CONSERVANCY IS DEDICATED TO PROTECTING, RESTORING AND ENHANCING THE NATURAL RESOURCES OF THE MIDDLE RACCOON RIVER VALLEY BY: 1) PURSUING A LAND STEWARDSHIP AND CONSERVATION PROGRAM THAT DEMONSTRATES INNOVATIVE ECOLOGICAL RESTORATION AND STEWARDSHIP TECHNIQUES ON WHITEROCK CONSERVANCY'S 1,261 ACRES OF PRAIRIE, 1,164 ACRES OF SAVANNA/TIMBER, AND 136 ACRES OF WETLANDS; AND 2) WORKING WITH NEIGHBORS, PROJECT PARTNERS, AND OTHER RURAL LANDOWNERS TO DEVELOP, IMPLEMENT, DEMONSTRATE ECONOMICALLY VIABLE AND ECOLOGICALLY SUSTAINABLE AGRICULTURE PRACTICES ON WHITEROCK CONSERVANCY'S 690 ACRES OF CROP LAND, 684 ACRES OF PASTURE, AND 1,998.04 ACRES OF CONSERVATION EASEMENT PROPERTIES. 566039 259506 OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION: A GOAL OF WHITEROCK CONSERVANCY IS TO PROVIDE THE PUBLIC WITH OPPORTUNITIES TO ACCESS AND ENGAGE WITH THE OUTDOORS FOR RECREATION, RENEWAL, AND EDUCATION TO INCREASE APPRECIATION OF THE CULTURAL, NATURAL AND SCENIC RESOURCES OF RURAL IOWA. THIS GOAL IS ACCOMPLISHED THROUGH THE OPERATION OF WHITEROCK GUEST SERVICES, DESIGNED TO FACILITATE ACCESS AND ENGAGEMENT BY PROVIDING VARIOUS OVERNIGHT ACCOMODATIONS AND A RANGE OF PROGRAMS AND EVENTS FROM GUIDED TOURS, NATURE WALKS, FISHING, BOATING, BIRD WATCHING, ETC., ALONG WITH RECREATIONAL EQUIPMENT RENTALS. WHITEROCK GUEST SERVICES OPERATES AS A FEE FOR SERVICE PROGRAM; HOWEVER, MANY ACTIVITIES ARE AVAILABLE AT NO CHARGE. FUNDS RAISED HAVE BEEN USED FOR CONSTRUCTION AND MAINTENANCE OF RECREATIONAL TRAILS THROUGHOUT WHITEROCK CONSERVANCY'S LAND AND ON 1,400 ACRES OF LAND OWNED BY THE GARST FAMILY, ON WHICH A TRAIL COORIDOR EASEMENT HAS BEEN SECURED. 1228559 true true false false false false true false false true true 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 false false false false false false true false false false true 10 0 19 true false false false false false false false false false false false false X 13 10 true false true false false true true true true false false true true true true true true true false false X TODD COFFELT 7127908221 1436 HIGHWAY 141 COON RAPIDS IA 50058 TODD COFFELT SECRETARY 6.00 40.00 X X 0 127108 6592 SALLY WORLEY DIRECTOR 3.00 40.00 X 0 108143 19526 LISA HEIN DIRECTOR 3.00 40.00 X 0 101297 16098 KATE ZIMMERMAN EXECUTIVE DI 40.00 X 72990 0 6322 SARAH GARST DIRECTOR 4.00 X 0 0 0 NATE REAGEN DIRECTOR 4.00 X 0 0 0 CHRIS EDDY DIRECTOR 4.00 X 0 0 0 NADILIA GOMEZ DIRECTOR 3.00 X 0 0 0 HALLIE STILL-CARIS DIRECTOR 3.00 X 0 0 0 ROBERT RILEY JR DIRECTOR 3.00 X 0 0 0 DUANE SAND LEFT FEBRUARY 2023 PAST PRESIDE 3.00 X 0 0 0 NICHOLAS LUDWIG PRESIDENT 4.00 X X 0 0 0 ANDREW HENKEN VICE PRESIDE 5.00 X X 0 0 0 ELIZABETH GARST TREASURER 4.00 X X 0 0 0 BUTCH NIEBUHR PAST PRESIDE 3.00 X X 0 0 0 JENNIFER GARST SERVED - NOV 2023 SECRETARY 6.00 X X 0 0 0 72990 336548 48538 false false false 442837 11452 442837 LAND STEWARDSHIP & CONSERV. 900099 590671 590671 OUTDOOR RECREATION & EVENTS 900099 259506 259506 850177 101257 101257 195451 22585 175184 7408 20267 15177 35444 35444 11019 11019 11019 MISCELLANEOUS REVENUE 900099 8017 8017 8017 1448751 861196 144718 79312 39656 31087 8569 519379 392590 126789 9475 7604 1871 32275 25104 7171 54964 39325 14875 764 5238 238 5000 29209 29209 20697 20697 57169 1957 19212 36000 19286 6967 1473 10846 8868 1384 5884 1600 17873 4571 9677 3625 135828 132025 3803 21860 20300 512 1048 1766 1766 298123 289699 7625 799 75595 8470 67125 SUPPLIES & MATERIALS 160656 151219 8768 669 REPAIRS AND MAINTENANCE 48163 46944 1179 40 OUTSIDE SERVICES 28401 28401 TRAINING & DEVELOPMENT 7699 1368 6331 37441 30737 4703 2001 1669277 1228559 374757 65961 9022 3895 1139037 860583 46469 40000 1110 5826 47169 11485 77194 88914 19170073 3220050 16144010 15950023 2848896 3641488 545000 545000 1949109 2082676 22807016 23229890 121618 121254 73784 85842 88505 281244 209759 X 17474355 17336259 5051417 5683872 22525772 23020131 22807016 23229890 X -220526 498881 826 215178 X true X false true false X X X 3 IOWA DEPARTMENT OF NATURAL RESOURCES 426004572 6 true 18565 0 IOWA NATURAL HERITAGE FOUNDATION 421127544 7 true 0 0 PRACTICAL FARMERS OF IOWA 421255174 10 true 500 0 3 19065 0 true false false false true true false false false false false false false false false false false false PART IV, SECTION A, LINE 5A DURING 2023, WHITEROCK CONSERVANCY REMOVED THE SUPPORTED ORGANIZATION THE LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE (EIN: 42-6004224) AS THE ORGANIZATION IS NO LONGER ACTIVE AND ADDED THE SUPPORTED ORGANIZATION THE PRACTICAL FARMERS OF IOWA (EIN: 42-1255174) AS IT IS A HIGHLY REGARDED SUSTAINABLE AGRICULTURE NON-PROFIT ORGANIZATION. THE PRACTICAL FARMERS OF IOWA WAS PART OF A CLASS ALREADY DESIGNATED IN WHITEROCK CONSERVANCY'S ORGANIZING DOCUMENTS AS IT REPRESENTS THE SUSTAINABLE AGRICULTURE PART OF WHITEROCK CONSERVANCY'S MISSION OF LAND PRESERVATION, LAND RESTORATION, CONSERVATION, SUSTAINABLE AGRICULTURE, EDUCATION AND RECREATION. WHITEROCK CONSERVANCY HAS THE AUTHORITY TO AMEND THE ARTICLES OF INCORPORATION AS NOTED IN ARTICLE V. THE ARTICLES OF INCORPORATION MAY BE AMENDED OR ALTERED ONLY BY MAJORITY VOTE OF THE DIRECTORS WHO ARE IN ATTENDANCE AT A REGULAR OR SPECIAL MEETING WHERE THE AMENDMENT IS PROPOSED. THEREFORE, THE ORGANIZATION AMENDED THE ARTICLES OF INCORPORATION DURING THE YEAR FOR THE CHANGE IN SUPPORTED ORGANIZATIONS. PART IV, SECTION B, LINE 1 THE "SUPPORTED ORGANIZATIONS" DIRECTORS DO NOT HAVE THE POWER TO REGULARLY APPOINT OR ELECT ANY OF THE WHITEROCK CONSERVANCY DIRECTORS. HOWEVER, WHEN THERE IS A VACANCY FOR A DIRECTOR AND THE EXISTING DIRECTORS DESIGNATE A SUCCESSOR DIRECTOR, THE SELECTED INDIVIDUAL IS SUBJECT TO THE RIGHT OF ANY OF THE THREE "SUPPORTED ORGANIZATIONS" TO VETO THE DESIGNEE. IN ADDITION, ANY OF THE THREE "SUPPORTED ORGANIZATIONS" HAVE THE RIGHT TO REMOVE ANY DIRECTOR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 8 1998.04 1 true 373.00 48629 4901767 846498 241618 28348 5478299 5714851 127142 -730592 181381 28253 4901767 2185323 3226209 414635 93994 17322 5714851 1999799 291738 93793 12421 2185323 1642265 100000 355211 85723 11954 1999799 0.06480 0.93520 true false 13397868 13397868 1996530 429836 1029092 1397274 847433 644898 202535 2498406 1546060 952346 15950023 BENEFICIAL INT. IN COMMUNITY FOUND. 1626676 RESIDENCE SUBJECT TO LIFE INTEREST 456000 2082676 BENEFICIARY USE OF LIFE INT. OF RES. 59809 CUSTOMER DEPOSITS & GIFT CARD PAY. 20693 PAYROLL TAXES & SALES TAX PAY. 8003 88505 X SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION WILL ENTER THE PROPERTY AT REASONABLE TIMES AND MAKE ROADSIDE INSPECTIONS, TO ENSURE THAT REQUIRED SOIL PROTECTION PRACTICES ARE BEING DEPLOYED, REQUIRED HABITATS AND EROSION CONTROL STRUCTURES REMAIN IN PLACE, AND BUILDING LIMITATIONS ARE IN COMPLIANCE. THE ORGANIZATION WILL ALSO COLLECT AND MEASURE FACTORS RELATED TO SOIL HEALTH AND EROSION MITIGATION, AND IN GENERAL MONITOR THE PROPERTY OWNER'S COMPLIANCE WITH ALL TERMS OF THIS EASEMENT. THE PROPERTY OWNER IS TO SHARE NORMAL SOIL TESTING DATA AND OTHER RELEVANT DATA TO LESSEN THE BURDEN OF THE ORGANIZATION IN MONITORING AND ENFORCING THE EASEMENT'S REQUIREMENTS AND TO PREVENT ANY ACTIVITY ON OR USE OF THE PROPERTY THAT IS INCONSISTENT WITH THE PURPOSES OF THIS EASEMENT, AND TO REQUIRE THE RESTORATION OF SUCH AREAS OR FEATURES OF THE PROPERTY THAT MAY BE DAMAGED BY ANY INCONSISTENT ACTIVITY OR USE. IF THE ORGANIZATION BELIEVES THE PROPERTY OWNER IS IN VIOLATION OF THE TERMS OF THIS EASEMENT, OR THAT A VIOLATION IS THREATENED, THE ORGANIZATION SHALL COMMUNICATE WITH THE PROPERTY OWNER AND THEY SHALL WORK TOGETHER TO DEVISE A PLAN TO AVOID OR REMEDY THE BREACH IN QUESTION. IN THE EVENT OF A GENUINE DISPUTE AS TO WHETHER CERTAIN MANAGEMENT ACTIONS ARE CONSISTENT WITH THE SPIRIT AND LETTER OF THE EASEMENT, THEY WILL WORK TOGETHER WHENEVER POSSIBLE TO SUBMIT THE DISPUTE TO THE NRCS OR A UNIVERSITY EXPERT TO ARBITRATE THE DISPUTE AND DETERMINE WHETHER A VIOLATION HAS OCCURRED, AND ON WHAT SHOULD BE DONE TO CURE A VIOLATION IF ONE HAS OCCURRED. IF THE PROPERTY OWNER AND THE ORGANIZATION FAIL AFTER MAKING REASONABLE EFFORTS TO AGREE UPON A PLAN TO AVOID OR REMEDY THE BREACH IN QUESTION, THEN A FORMAL DISPUTE RESOLUTION MECHANISM SHALL COMMENCE. THIS POLICY IS REFLECTED IN THE ORGANIZATION'S EASEMENT DOCUMENTS. SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION ARE RECORDED AS REVENUES IN THE STATEMENTS OF FINANCIAL POSITION AT THE ESTIMATED FAIR VALUE OF THE DEVELOPMENT RIGHTS RELINQUISHED UNDER THE EASEMENT, THAT IS, THE AMOUNT OF THE REDUCTION IN FAIR MARKET VALUE RESULTING FROM THE EASEMENT AT THE DATE IT IS RECORDED. THIS VALUE IS GENERALLY ESTABLISHED THROUGH QUALIFIED APPRAISALS THAT ARE PERFORMED AT OR NEAR THE RECORDING DATE. SUCH CONSERVATION EASEMENTS, BY THEIR VERY NATURE, DO NOT GENERATE CASH FLOW OR PROVIDE FUTURE ECONOMIC BENEFIT. ACCORDINGLY, THE ORGANIZATION ASSIGNS A NOMINAL VALUE OF 1 PER EACH EASEMENT DONATED (RECORDED WITHIN PROPERTY AND EQUIPMENT ON THE STATEMENTS OF FINANCIAL POSITION), AND THE DIFFERENCE BETWEEN THE VALUE RECEIVED AND THE FAIR VALUE IS RECORDED WITHIN EXPENSES ON THE STATEMENTS OF ACTIVITIES. 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 EDUATION PROGRAM SERVICES OF THE ORGANIZATION. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO A PUBLIC CHARITY UNDER THE IRC SECTIONS 509(A) AND 170(B)(1)(A)(VI). THIS ALLOWS FOR DONATIONS TO THE ORGANIZATION TO BE DEDUCTIBLE AS CHARITABLE CONTRIBUTIONS. THE ORGANIZATION IS A TYPE 1 SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3) AND, AS SUCH, IS OPERATED, SUPERVISED, OR CONTROLLED BY ONE OR MORE PUBLICLY SUPPORTED ORGANIZATIONS. FORM 990 - ORGANIZATION'S MISSION WHITEROCK CONSERVANCY IS A 5,500 ACRE NON-PROFIT LAND TRUST THAT BALANCES SUSTAINABLE AGRICULTURE, NATURAL RESOURCE PROTECTION AND PUBLIC RECREATION ON THE LANDSCAPE. WHITEROCK CONSERVANCY WORKS FOR A RESILIENT FUTURE BY HELPING LAND FLOURISH AND TRANSFORMING PEOPLE'S RELATIONSHIP TO AGRICULTURE AND NATURE. WHITEROCK CONSERVANCY ASSISTS AND SUPPORTS THE IOWA DEPARTMENT OF NATURAL RESOURCES, PRACTICAL FARMERS OF IOWA 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 2, PART III, LINE 4B OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION: A GOAL OF WHITEROCK CONSERVANCY IS TO PROVIDE THE PUBLIC WITH OPPORTUNITIES TO ACCESS AND ENGAGE WITH THE OUTDOORS FOR RECREATION, RENEWAL, AND EDUCATION TO INCREASE APPRECIATION OF THE CULTURAL, NATURAL AND SCENIC RESOURCES OF RURAL IOWA. THIS GOAL IS ACCOMPLISHED THROUGH THE OPERATION OF WHITEROCK GUEST SERVICES, DESIGNED TO FACILITATE ACCESS AND ENGAGEMENT BY PROVIDING VARIOUS OVERNIGHT ACCOMODATIONS AND A RANGE OF PROGRAMS AND EVENTS FROM GUIDED TOURS, NATURE WALKS, FISHING, BOATING, BIRD WATCHING, ETC., ALONG WITH RECREATIONAL EQUIPMENT RENTALS. WHITEROCK GUEST SERVICES OPERATES AS A FEE FOR SERVICE PROGRAM; HOWEVER, MANY ACTIVITIES ARE AVAILABLE AT NO CHARGE. FUNDS RAISED HAVE BEEN USED FOR CONSTRUCTION AND MAINTENANCE OF RECREATIONAL TRAILS THROUGHOUT WHITEROCK CONSERVANCY'S LAND AND ON 1,400 ACRES OF LAND OWNED BY THE GARST FAMILY, ON WHICH A TRAIL COORIDOR EASEMENT HAS BEEN SECURED. FORM 990, PAGE 6, PART VI, LINE 2 ELIZABETH GARST JENNIFER & SARAH GARST DIRECTOR DIRECTORS SISTERS FORM 990, PAGE 6, PART VI, LINE 4 DURING THE YEAR, THE ORGANIZATION AMENDED THE BYLAWS AND ARTICLES OF INCORPORATION. THE SIGNICIANT CHANGES MADE TO THE BYLAWS INCLUDED: - INCREASING THE NUMBER OF DIRECTORS OF THE BOARD UP TO FIFTEEN (15). - REMOVING THE TWO CLASSES OF DIRECTORS. EACH MEMBER OF THE BOARD OF DIRECTORS SHALL SERVE FOR A THREE (3) YEAR TERM, AND THE TERMS OF THE DIRECTORS SHALL BE STAGGERED SO THAT AT LEAST TWO (2) DIRECTORS ARE SELECTED EACH YEAR. EACH SUCCESSOR DIRECTOR SHALL BE DESIGNATED BY THE EXISTING DIRECTORS SUBJECT TO THE RIGHT OF THE SUPPORTED ORGANIZATIONS TO VETO ANY DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS SHALL HAVE THE RIGHT TO REMOVE ANY DIRECTOR AND THE REMAINING DIRECTORS SHALL THEN SUBMIT A DESIGNEE TO FILL THE VACANT DIRECTORSHIP. DIRECTORS NEED NOT BE MEMBERS OR EMPLOYEES OF THE SUPPORTED ORGANIZATIONS. - ADDING THE RESTRICTION THAT IN NO EVENT SHALL MORE THAN FORTY PERCENT (40%) OF THE MEMBERS OF THE BOARD OF DIRECTORS BE DESCENDANTS OF MARY AND STEPHEN GARST (OR THE RESPECTIVE SPOUSES OF SUCH DESCENDANTS). - ADDING DESCRIPTION FOR THE EXECUTIVE DIRECTOR POSITION. (A)THE BOARD OF DIRECTORS HAS THE POWER TO EMPLOY AND, IN ACCORDANCE WITH APPLICABLE LAW, TO TERMINATE THE EMPLOYMENT OF AN EXECUTIVE DIRECTOR. (B)THE EXECUTIVE DIRECTOR HAS THE RESPONSIBILITY OF MANAGING THE DAY-TO-DAY AFFAIRS OF THE CORPORATION AND ADMINISTERING THE PROGRAMS AND POLICIES OF THE BOARD OF DIRECTORS. (C)THE EXECUTIVE DIRECTOR IS NOT A VOTING MEMBER OF THE BOARD OF DIRECTORS AND WILL REPORT DIRECTLY TO THE BOARD OF DIRECTORS AND WILL REGULARLY REPORT ON HIS/HER ACTIVITIES TO THE BOARD OF DIRECTORS. THE BOARD PRESIDENT WILL SERVE AS THE EXECUTIVE DIRECTOR'S IMMEDIATE SUPERVISOR. (D)THE EXECUTIVE DIRECTOR HAS THE AUTHORITY TO ACT ON BEHALF OF THE CORPORATION IN ACCORDANCE WITH BOARD-APPROVED POLICIES AND BUDGET WITHOUT THE EXPRESS AUTHORIZATION OF THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR CAN EXECUTE ALL BONDS, MORTGAGE AND OTHER CONTRACTS FOR THE CORPORATION THAT HAVE RECEIVED SPECIFIC BOARD APPROVAL OR GENERAL APPROVAL WITH THE BOARD PASSAGE OF THE ANNUAL BUDGET. (E)THE BOARD OF DIRECTORS WILL STIPULATE THE TERMS AND CONDITIONS OF EMPLOYMENT FOR THE EXECUTIVE DIRECTOR. (F) SUBJECT TO BUDGETARY CONSTRAINTS APPROVED BY THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR MAY APPOINT AND EMPLOY ANY PROFESSIONAL AND SUPPORT STAFF OR AGENTS NECESSARY TO SERVE THE CORPORATION. THE SIGNIFICANT CHANGES MADE TO THE ARTICLES OF INCORPORATION INCLUDED: - REMOVING THE SUPPORTED ORGANIZATION LEOPOLD CENTER FOR SUSTAINABLE AGRICULTURE AND REPLACING WITH THE PRACTICAL FARMERS OF IOWA AKA PFI. - THE DISSOLUTION PROCEDURES WERE ALSO UPDATED TO ADD IN THE EVENT THERE IS NO NONPROFIT ORGANIZATION SUITABLE TO RECEIVE THE PROPERTY, THE BOARD MAY INSTEAD DISTRIBUTE OR CONVEY PROPERTY TO A GOVERNMENTAL ORGANIZATION DEDICATED TO CONSERVATION AND PUBLIC RECREATION SUCH AS THE U.S. FISH & WILDLIFE SERVICE, THE IOWA DEPARTMENT OF NATURAL RESOURCES, OR THE COUNTY CONSERVATION BOARD. DISTRIBUTIONS TO A GOVERNMENTAL ENTITY MAY BE MADE ONLY IF THE RECIPIENT CONTRACTUALLY BINDS ITSELF TO HOLD SUCH ASSETS FOR CONSERVATION AND PUBLIC RECREATION PURPOSES AND WAIVES ITS RIGHT TO SELL SUCH ASSETS TO RAISE REVENUE. IT AGREES THAT IF SUCH LAND IS EVER SOLD THE PROCEEDS OF SUCH SALE WILL BE DISTRIBUTED ONE-THIRD TO THE PRACTICAL FARMERS OF IOWA, ONE-THIRD TO IOWA NATURAL HERITAGE FOUNDATION, AND ONE- THIRD TO THE CITY OF COON RAPIDS. FORM 990, PAGE 6, PART VI, LINE 7A EACH MEMBER OF THE BOARD OF DIRECTORS SHALL SERVE FOR A THREE (3) YEAR TERM, AND THE TERMS OF THE DIRECTORS SHALL BE STAGGERED SO THAT AT LEAST TWO (2) DIRECTORS ARE SELECTED EACH YEAR. EACH SUCCESSOR DIRECTOR SHALL BE DESIGNATED BY THE EXISTING DIRECTORS SUBJECT TO THE RIGHT OF THE SUPPORTED ORGANZATIONS TO VETO ANY DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS SHALL HAVE THE RIGHT TO REMOVE ANY DIRECTOR AND THE REMAINING DIRECTORS SHALL THEN SUBMIT A DESIGNEE TO FILL THE VACANT DIRECTORSHIP. DIRECTORS NEED NOT BE MEMBERS OR EMPLOYEES OF THE SUPPORTED ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 7B AS NOTED IN THE RESPONSE TO PART VI LINE 7A, THE SUPPORTED ORGANIZATIONS OF WHITEROCK CONSERVANCY HAVE THE RIGHT TO VETO ANY SUCCESSOR DESIGNEE. IN ADDITION, THE SUPPORTED ORGANIZATIONS HAVE THE RIGHT TO REMOVE ANY DIRECTOR FROM THE BOARD. FORM 990, PAGE 6, PART VI, LINE 11B ALL ASPECTS OF THE RETURN WERE CAREFULLY REVIEWED BY THE FINANCE COMMITTEE. ALL PROPOSED CHANGES WERE INCORPORATED IN THE RETURN. ALL BOARD MEMBERS WERE PROVIDED A DRAFT OF THE 990 RETURN. BOARD MEMBERS WERE GIVEN THE OPPORTUNITY TO EXAMINE THE ENTIRE RETURN BEFORE. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD PERFORMS A REVIEW OF THE POLICY AND THE 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 BOARD MEETINGS TO FACILITATE ONGOING REVIEW. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS 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 BOARD OF DIRECTORS MINUTES. THE ORGANIZATION HAS NO OTHER PAID OFFICER POSITIONS BESIDES THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATIONS ORGANIZING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF RES. SUBJECT TO LIFE INTEREST 4,477 CHANGE IN BENEFICIAL INTEREST 210,701 TOTAL 215,178 IOWA DEPARTMENT OF NATURAL RESOURCE 502 E 9TH STREET DES MONIES IA 50319 426004572 NATURAL RE IA 509A1 6 N/A false IOWA NATURAL HERITAGE FOUNDATION 505 FIFTH AVE SUITE 444 DES MOINES IA 50309 421127544 ENVIRONMEN IA 501A1 7 N/A false PRACTICAL FARMERS OF IOWA 1615 GOLDEN ASPEN DRIVE 101 AMES IA 500106071 421255174 RESEARCH IA 509A2 10 N/A false false false false false false false false false false false false false false false false false false true false