2024-10-30T12:14:23-05:00 2023-12-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2023-01-01 391448749 WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION INC WISC 6084412677 121 S PINCKNEY ST 420 MADISON WI 53703 MATTHEW KRUEGER EXECUTIVE DIRECTOR 6084412677 2024-10-29 1 0 MIKE HABLEWITZ CPA P01259157 6082744020 2024-10-29 2023 2024-10-15 13:58:12Z MATTHEW KRUEGER 121 S PINCKNEY ST 420 MADISON WI 53703 1023927 0 X WWW.WISCONSINLANDWATER.ORG X 1970 WI TO PROTECT, CONSERVE, AND ENHANCE WISCONSIN'S NATURAL RESOURCES BY ADVOCATING FOR AND SUPPORTING COUNTY CONSERVATION EFFORTS, FOR CURRENT AND FUTURE GENERATIONS. 16 16 10 80 0 0 724308 721332 248622 292096 181 602 0 -817 973111 1013213 3326 2818 0 0 524259 556632 0 0 13651 229986 348555 757571 908005 215540 105208 1063797 1164778 203635 199408 860162 965370 X TO PROTECT, CONSERVE, AND ENHANCE WISCONSIN'S NATURAL RESOURCES BY ADVOCATING FOR AND SUPPORTING COUNTY CONSERVATION EFFORTS, FOR CURRENT AND FUTURE GENERATIONS. 0 0 647724 2818 292096 THE WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION IS FOCUSED ON THE FOLLOWING ACTIVITIES: (1) CONSERVATION TRAINING - MANAGING THE DIRECTIVES OF SITCOM (COUNTY, STATE, FEDERAL AND PRIVATE CONSERVATION AGENCIES) TO DELIVER HIGH PRIORITY CONSERVATION TRAINING TO RESOURCE PROFESSIONALS; (2) STANDARDS OVERSIGHT COUNCIL COORDINATION - MANAGING THE DIRECTIVES OF SOC (COUNTY, STATE, AND FEDERAL CONSERVATION TECHNICAL EXPERTS) TO COMPLETE WORK ON TECHNICAL PRACTICE STANDARDS DEVELOPMENT AS WELL AS MAINTAIN THE SOCWISCONSIN.ORG WEBSITE, AND UPDATE WORK PLANS; (3) ADVOCACY - ADVANCING THE INTERESTS OF COUNTY CONSERVATION AND PROVIDING INPUT TO AGENCIES ON TECHNICAL ISSUES, (4) PPROFESSIONAL DEVELOPMENT - FACILITATING CONSERVATION TRAINING AND OUTREACH MATERIALS, CONVENING ANNUAL CONFERENCE OF OVER 500 PROFESSIONALS; AND (5) YOUTH CONSERVATION EDUCATION - CONDUCTING POSTER AND SPEAKING PROGRAMS, THE WISCONSIN ENVIROTHON, AND MIDDLE SCHOOL AND HIGH SCHOOL CAMPS. 647724 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 WI X MATTHEW KRUEGER 6084412677 121 S PINCKNEY STREET SUITE 420 MADISON WI 53703 MONTE OSTERMAN CHAIR 3.00 X X 0 0 0 BOB MICHEEL VICE CHAIR 3.00 X X 0 0 0 CAROLYN SCHOLL SECRETARY 3.00 X X 0 0 0 AMY PIAGET TREASURER 1.00 X X 0 0 0 KEN GERHARDT BOARD MEMBER 1.00 X 0 0 0 MELISSA LUCK BOARD MEMBER 1.00 X 0 0 0 CRAIG CONROY BOARD MEMBER 1.00 X 0 0 0 BEN DUFFORD BOARD MEMBER 1.00 X 0 0 0 CHASE CUMMINGS BOARD MEMBER 1.00 X 0 0 0 MIKE HOFBERGER BOARD MEMBER 1.00 X 0 0 0 BRIAN HAASE BOARD MEMBER 1.00 X 0 0 0 MIKE RITTER BOARD MEMBER 1.00 X 0 0 0 TOM MANDLI BOARD MEMBER 1.00 X 0 0 0 MARY HENRY BOARD MEMBER 1.00 X 0 0 0 MARISSA CASTELLO BOARD MEMBER 1.00 X 0 0 0 SCOTT FRANK BOARD MEMBER 1.00 X 0 0 0 JIM WINKLER BOARD MEMBER (THRU MAY) 1.00 X 0 0 0 MATTHEW KRUEGER EXECUTIVE DIRECTOR 40.00 X 88676 0 13900 88676 0 13900 0 0 0 0 0 457987 263345 721332 REGISTRATION FEES 561920 133552 133552 MEMBERSHIP DUES 900099 124769 124769 PROGRAM SERVICE FEES 813312 18531 18531 TRAINING PROGRAM 611600 15244 15244 292096 602 602 6787 9405 -2618 -2618 3110 1309 1801 1801 1013213 292096 0 -215 2818 2818 102576 81854 13319 7403 371740 321495 47102 3143 594 474 107 13 45552 36349 8190 1013 36170 28863 6503 804 3133 3133 29913 29913 10000 10000 58645 40117 18528 25789 13468 11909 412 871 174 678 19 36492 23732 11949 811 11533 3305 8228 149771 80642 69129 1485 1249 203 33 PROFESSIONAL DEVELOPMEN 19758 3184 16574 MEMBERSHIP DUES AND FEE 1165 1165 908005 647724 246630 13651 5174 2658 465520 668100 406645 185292 1170 4945 35725 34547 12038 12038 0 0 149563 269236 1063797 1164778 14507 39480 4098 26463 33959 16142 151071 117323 203635 199408 X 548283 593199 311879 372171 860162 965370 1063797 1164778 105208 0 X 1 X 0 0 0 X 46054 15235 499352 724308 721332 2006281 46054 15235 499352 724308 721332 2006281 269692 1736589 252 231 158 181 602 1424 2007705 2099375 0.86500 0.90480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 10000 10000 907762 917762 162664 40666 0 0 112184 116194 138636 162664 529678 794517 10721 10007 11030 10000 41758 28046 29049 34659 40666 132420 198630 0 1 X 12038 12038 0 0 SECURITY DEPOSITS 2690 OPERATING LEASE RIGHT-OF-USE ASSET 112547 RESTRICTED CASH 153999 269236 OPERATING LEASE LIABILITY 117323 117323 PART IV, LINE 2B: USDA-NATURAL RESOURCE CONSERVATION SERVICE (NRCS) COUNTY CONTRIBUTION AGREEMENT. NRCS CONTRACTS WITH COUNTY LAND CONSERVATION DEPARTMENTS FOR TECHNICAL ASSISTANCE WORK IN SUPPORT OF NRCS PROGRAMS. FORMERLY NRCS CONTRACTED DIRECTLY WITH COUNTIES, BUT IS NOW CONTRACTING DIRECTLY WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. FOR THE SAKE OF EFFICIENTLY RUNNING MULTIPLE COUNTY-NRCS AGREEMENTS THROUGH ONE SINGLE CONTRACT WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. EACH COUNTY SIGNS A CONTRACT WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC., AND A "STATEMENT OF WORK" DEFINES SPECIFIC DELIVERABLES OF THE AGREEMENT, AS DETERMINED BY NRCS. CURRENTLY, THREE COUNTIES ARE CONTRACTED WITH WISCONSIN LAND AND WATER CONSERVATION ASSOCIATION, INC. UNDER THIS CONTRIBUTION AGREEMENT. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMBERSHIP: COUNTY, INDIVIDUAL, ASSOCIATE, ASSOCIATION STAFF, AND ADVISORS. COUNTY MEMBERSHIP - COUNTIES THAT PAY THE ANNUAL FULL "MEMBER COUNTY" DUES SHALL BE "MEMBER COUNTIES." ALL LAND CONSERVATION COMMITTEE MEMBERS AND CONSERVATION DEPARTMENT STAFF OF EACH "MEMBER COUNTY" SHALL BE "MEMBERS" OF THE ASSOCIATION AND ALL ASSOCIATION SERVICES, PRIVILEGES AND VOTING RIGHTS SHALL BE MADE AVAILABLE TO THEM. INDIVIDUAL MEMBER - INDIVIDUAL LCC MEMBERS OR CONSERVATION DEPARTMENT STAFF OF ANY COUNTY THAT IS NOT A MEMBER COUNTY MAY BECOME AN INDIVIDUAL MEMBER BY PAYING THE ANNUAL "INDIVIDUAL MEMBER" FEE. ALL ASSOCIATION SERVICES SHALL BE AVAILABLE TO INDIVIDUAL MEMBERS AT MEMBER COSTS, BUT THEY SHALL HAVE NO VOTING RIGHTS AT ANNUAL MEETINGS. INDIVIDUAL MEMBERS MAY PARTICIPATE IN AND VOTE ON ALL OTHER WI LAND + WATER ACTIVITIES. ASSOCIATE MEMBERS - ANY NON-COUNTY INDIVIDUAL OR ORGANIZATION THAT HAS A COMMON INTEREST IN THE MISSION OR PURPOSES OF THE ASSOCIATION MAY BECOME AN ASSOCIATE MEMBER PROVIDED THEY PAY THE ANNUAL DUES FOR AN ASSOCIATE MEMBER. WI LAND + WATER SERVICES SHALL BE AVAILABLE TO ASSOCIATE MEMBERS AT DISCOUNTED COSTS, AS DETERMINED BY THE BOARD OF DIRECTORS, BUT ASSOCIATE MEMBERS SHALL HAVE NO VOTING RIGHTS. ASSOCIATION STAFF - ASSOCIATION STAFF SHALL BE DEEMED NON-VOTING MEMBERS OF THE ASSOCIATION AND NO DUES WOULD APPLY. ADVISORS - THE ASSOCIATION MAY REQUEST PROGRAM UPDATES OR ADVICE FROM AGENCIES OR ORGANIZATIONS THAT AFFECT COUNTY CONSERVATION PROGRAMS. THESE ADVISORS SHALL HAVE NO ASSOCIATION PRIVILEGES OR VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THESE BYLAWS SHALL REQUIRE A TWO-THIRDS MAJORITY VOTE OF MEMBER COUNTIES PRESENT DURING AN ANNUAL MEETING OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED BY THE ASSOCIATION'S EXECUTIVE DIRECTOR BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT WHEN THEY JOIN THE ASSOCIATION'S GOVERNING BODY. THE COMPLETED STATEMENTS ARE REVIEWED BY THE DIRECTORS WITH ASSISTANCE FROM THE ASSOCIATION'S MANAGEMENT. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS HOLDS AN ANNUAL PERFORMANCE REVIEW FOR THE EXECUTIVE DIRECTOR IN WHICH THEY APPROVE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION HAS BEEN COMPARED TO OTHER LIKE ORGANIZATIONS. THIS PROCESS LAST TOOK PLACE IN NOVEMBER 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.