2025-07-21T11:51:35-05:00 2024-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-01-01 363913497 JO DAVIESS CONSERVATION FOUNDATION INC JODA 8158589100 126 N MAIN ST ELIZABETH IL 61028 STEVE BARG EXECUTIVE DIRECTOR 8158589100 2025-07-18 1 1 WENDY R COOLEY CPA P01523804 4023302660 2025-07-18 2024 2025-03-06 01:10:19Z STEVE BARG 126 N MAIN ST ELIZABETH IL 61028 12952752 0 X WWW.JDCF.ORG X 1993 IL TO PRESERVE AND STEWARD LAND FOR THE LASTING WELL-BEING OF ALL PEOPLE AND WILDLIFE. 14 14 22 234 0 0 6077896 1745343 377678 272374 -113216 908338 -3151 0 6339207 2926055 7040 11950 0 0 1033235 1050567 0 0 290490 1578897 1575850 2619172 2638367 3720035 287688 20550614 21394058 270328 196961 20280286 21197097 X JDCF WORKS TO PRESERVE AND STEWARD LAND AND WATER FOR THE LASTING WELL-BEING OF ALL PEOPLE AND WILDLIFE. 0 0 690706 0 79338 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 NW ILLINOIS. IN 2024, JDCF'S DRIFTLESS STEWARDSHIP INITIATIVE (DSI) PROGRAM IS IN ITS FOURTH YEAR. DSI 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 1,500 ACRES WITH OVER 60 MILES OF TRAILS ARE OPEN TO THE PUBLIC FOR PASSIVE RECREATION AND EDUCATIONAL EXPERIENCES, INCLUDING TWO PARTNER PRESERVES. IN 2024, WE ESTIMATE OVER 25,000 PEOPLE VISITED OUR PRESERVES. OUR DEDICATED TEAM OF RESTORATION SPECIALISTS ACQUIRED A NEW GMC SIERRA THROUGH AN ILDNR GRANT AND A NEW DUMP TRAILER. TOTAL STEWARDSHIP SERVICES FOR 2024, INCLUDING SALARIES, EQUIPMENT, TRAINING, INSURANCE AND VEHICLES, WAS APPROXIMATELY: $722,000. REVENUE FOR STEWARDSHIP TOTALED APPROXIMATELY $852,000; DONOR CONTRIBUTIONS TOTALED APPROXIMATELY $151,000. 675640 11950 187798 LAND PRESERVATION: JDCF PRESERVES LAND IN TWO DISTINCT WAYS, CONSERVATION EASEMENTS AND ACQUISITIONS. IN 2024, JDCF ACQUIRED A CONSERVATION EASEMENT OF 120 ACRES PRESERVING NATIVE FOREST HABITAT, A TREE PLANTING AREA, A REMNANT HILL PRAIRIE AND SOME INDIGENOUS CULTURAL AREAS. WITH THIS EASEMENT JDCF NOW HOLDS 35 CONSERVATION, CULTURAL AND AGRICULTURAL EASEMENTS TOTALING 4,708 ACRES. IN 2024, JDCF ACQUIRED TWO ADDITIONAL FEE SIMPLE PROPERTIES TOTALING 41.74. ACQUISITIONS LIKE THESE ALLOW JDCF AND PARTNER ORGANIZATIONS TO PRESERVE AGRICULTURAL LAND AND NATURAL AREAS IN PERPETUITY IN JO DAVIESS COUNTY AND THE SURROUNDING AREAS. THE 40-ACRE MOSTLY WOODED THOMSON BLUFF PROPERTY WAS ACQUIRED IN PARTNERSHIP WITH THE ARCHEOLOGICAL CONSERVANCY. IN THE BEGINNING OF 2024, JDCF SOLD ITS WARD'S GROVE PROPERTY TO THE IL DEPARTMENT OF NATURAL RESOURCES, INCREASING THE SIZE OF ITS SAME-NAMED NATURE PRESERVE AREA. THE SALE OF THIS PROPERTY BROUGHT IN $500,000 IN RESTRICTED FUNDS HELD IN RESERVE FOR FUTURE LAND ACQUISITIONS. THE REMAINING SALE PROCEEDS IN THE AMOUNT OF $150,000 WERE ALLOCATED TO SUPPORT OUR NEW STEWARDSHIP SHOP FACILITY AND CREATED A BOARD DESIGNATED FUND FOR FUTURE CAPITAL EQUIPMENT NEEDS. OPERATING REVENUE FOR THE LAND PRESERVATION PROGRAM TOTALED APPROXIMATELY $819,000 AND EXPENSES TOTALED APPROXIMATELY $707,000. DONOR CONTRIBUTIONS TOTALED APPROXIMATELY $244,000 233707 0 5238 EDUCATIONAL SERVICES: IN 2024, JDCF CONTINUED MAKING DEEP CONNECTIONS WITH INDIGENOUS TRIBES (WHO FORMERLY CALLED JO DAVIESS COUNTY HOME), SPECIFICALLY THE HO-CHUNK (AND WINNEBAGO) NATIONS AND THE SAC AND FOX NATION OF OKLAHOMA. IN COLLABORATION WITH THESE GROUPS, JDCF HAS BEGUN PROVIDING EDUCATION AND OUTREACH OPPORTUNITIES FOR LISTENING, LEARNING, AND CELEBRATING THE HERITAGE OF THE LAND IT PRESERVES AND STEWARDS. 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. EXPENSES, INCLUDING SALARIES, AND EDUCATION PROGRAM COSTS WERE APPROXIMATELY $234,000. GRANTS, INDIVIDUAL AND LOCAL BUSINESS PARTNER CONTRIBUTIONS TOTALED APPROXIMATELY $119,000. 1600053 1 1 0 0 0 0 1 0 0 1 1 0 0 1 0 1 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 12 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL WI X DEBBIE LARYS 8158589100 126 N MAIN STREET ELIZABETH IL 61028 STEVE BARG EXECUTIVE DIRECTOR 40.00 0.00 X 104658 0 5147 EMILY PAINTER PRESIDENT 6.00 0.00 X X 0 0 0 ALAN WENZEL VICE PRESIDENT 4.00 0.00 X X 0 0 0 SUSAN MCDONALD SECRETARY 3.00 0.00 X X 0 0 0 MARILYN SPIROFF TREASURER 6.00 0.00 X X 0 0 0 LAURIE MATTAS DIRECTOR 2.00 0.00 X 0 0 0 ROBERTA ASHER DIRECTOR 2.00 0.00 X 0 0 0 KEN BEACH DIRECTOR 2.00 0.00 X 0 0 0 DAN DICK DIRECTOR 2.00 0.00 X 0 0 0 RANDY DOWNING DIRECTOR 2.00 0.00 X 0 0 0 DOUG DUFFORD DIRECTOR 2.00 0.00 X 0 0 0 LOIS GORDON DIRECTOR THRU 4/2024 2.00 0.00 X 0 0 0 CHRIS LARSON DIRECTOR 2.00 0.00 X 0 0 0 MIKE MCCOY DIRECTOR 2.00 0.00 X 0 0 0 CARTER NEWTON DIRECTOR 2.00 0.00 X 0 0 0 FRAN PETERSON DIRECTOR 2.00 0.00 X 0 0 0 104658 0 5147 1 0 0 0 0 11416 8800 1725127 89325 1745343 FEE FOR SERVICE 611710 166389 166389 STEWARDSHIP/RENTAL INCOME 532000 79338 79338 EDUCATIONAL REVENUE 611710 5238 5238 21409 21409 272374 51933 51933 10883102 10026697 856405 856405 856405 2926055 272374 0 908338 11950 11950 110046 36315 36315 37416 818747 626076 52962 139709 9984 7448 407 2129 40124 27880 3062 9182 71666 48396 6443 16827 18329 18329 31050 31050 97973 29703 68270 14885 4232 1783 8870 22174 7826 10492 3856 4840 2484 2356 42656 10123 32533 34110 33661 449 40354 39978 134 242 1335 1335 126369 126369 46036 35203 10833 PLEDGES WRITTEN OFF 527777 0 527777 0 LAND PROTECTION AND PRE 508280 508280 0 0 EQUIPMENT 38731 38731 0 0 DUES AND SUBSCRIPTIONS 14350 3137 7224 3989 6601 926 5675 2638367 1600053 747824 290490 10232 21893 1584482 1562421 2682362 301228 53200 42733 3851 6702 2018073 605150 1147470 1412923 6507818 10244868 8561199 7801290 20550614 21394058 119736 134286 42393 23866 108199 38809 270328 196961 X 12838639 10008152 7441647 11188945 20280286 21197097 20550614 21394058 287688 339123 290000 0 X X 0 1 X 1 0 X 1589991 1243810 4366213 6077896 1745343 15023253 1589991 1243810 4366213 6077896 1745343 15023253 6134301 8888952 62513 169587 134887 196794 51933 615714 15638967 1003811 0.56840 0.92780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 35 4707.53 0 1 1 200.00 16996 5698730 2325984 1050361 216571 23641 8834863 3629287 1438067 659716 28340 5968730 4226960 25456 449508 151274 22347 3629287 3560810 281003 411914 26767 4226960 1531108 1794821 366961 112919 19161 3560810 0.00000 0.96520 0.03480 0 0 1182422 91036 1091386 519641 293854 225787 316010 220260 95750 1412923 LAND HELD FOR PRESERVATION 7773255 CONSERVATION EASEMENTS, NET 35 NOTE RECEIVABLE - RELATED ENTITY 28000 7801290 X 3328933 339123 94805 433928 2895005 31050 31050 2926055 2702122 94805 94805 2607317 31050 31050 2638367 PART X, LINE 2: MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART II, LINE 9: CONSERVATION EASEMENTS PURCHASED ARE RECORDED AT THEIR APPRAISED VALUE. THE DIFFERENCE BETWEEN THE PURCHASE PRICE AND THE CONSERVATION EASEMENT'S APPRAISED VALUE IS REFLECTED AS A GIFT OF LAND OR DEVELOPMENT RIGHTS. HOWEVER, 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. IF DONATED, NO VALUE HAS BEEN ASSIGNED TO THE CONSERVATION EASEMENTS DUE TO THE LACK OF FORSEEABLE FUTURE CASH FLOW BENEFITS AND ABSENCE OF A SECONDARY CONSERVATION EASEMENT MARKET. 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. 1 CASPER CREEK NATURAL CEMETERY COMPANY INC PO BOX 195 ELIZABETH IL 61028 845100830 11950 0 COOPERATIVE REVENUE COLLECTION AND SHARING 0 1 PART I, LINE 2: JO DAVIESS DOES NOT PROVIDE GRANTS TO OTHER ORGANIZATIONS, BUT THE RELATED PARTY RELATIONSHIP WITH CNCC ALLOWS THEM TO RECEIVE A CERTAIN AMOUNT OF FUNDS EVERY YEAR (ASSISTANCE) THROUGH THE COOPERATIVE REVENUE COLLECTION AND SHARING AGREEMENT. X 3 69977 AVG HIGH-LOW VALUE X GOODS 64 19598 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN (B) FOR THE SECURITIES DONATED REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED DURING 2024 AND THE NUMBER REPORTED IN COLUMN (B) FOR THE GOODS RECEIVED REPRESENTS THE NUMBER OF ITEMS DONATED IN 2024. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE EMPOWERED TO ACT ON BEHALF OF THE BOARD BETWEEN REGULARLY SCHEDULED BOARD MEETINGS ON ALL MATTERS EXCEPT THOSE DEFINED IN THE BYLAWS. ANY ACTION TAKE BY THE EXECUTIVE COMMITTEE SHALL BECOME AN ACTION OF THE BOARD AND BINDING UPON THE FOUNDATION UPON RATIFICATION BY THE BOARD AT A SUBSEQUENT MEETING. 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 A, LINE 7A MEMBERS IN GOOD STANDING ARE ENTITLED TO ONE (1) VOTE PER MEMBER. MEMBERS MAY VOTE IN PERSON AT ELECTIONS FOR POSITIONS ON THE BOARD THAT SHALL BE CONDUCTED AT THE ANNUAL MEETING. 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 EACH INSIDER SHALL BE PROVIDED WITH AND ASKED TO REVIEW A COPY OF THE POLICY AND ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. ANNUALLY, EACH INSIDER SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY CONFLICTS OF INTEREST. THE POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED TO ALL STAFF AND INSIDERS. PRIOR TO A BOARD OR COMMITTEE ACTION, A DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST SHALL DISCLOSRE ALL MATERIAL FACTS. THE PERSON WITH THE CONFLICT SHALL NOT PARTICIPATE OR BE PERMITTED TO HEAR THE DECISION OF THE MATTER AT HAND. 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 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 N/A C 81904 177679 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CASPER CREEK NATURAL CEMETERY COMPANY INC D 275778 CASH