Civic Intelligence

The Conservation Foundation

EIN 23-7221206 • 501(c)3 • Naperville, IL

View Organization Page

Profile

We improve the health of our communities by preserving and restoring natural areas, protecting rivers and watersheds, and promoting stewardship of our environment.

10s404 Knoch Knolls RoadNaperville, IL 60565

www.theconservationfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.33x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.92x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2025

Revenue Growth

80th percentile

31%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$21,166,151

Up $8,142,753 (+63%) from 2024

Liabilities

Up

$6,931,895

Up $4,587,112 (+196%) from 2024

Net Assets

Up

$14,234,256

Up $3,555,641 (+33%) from 2024

Operations
Liabilities / Revenue79th percentileNet Margin88th percentile

Revenue

Up

$7,541,114

Up $3,464,134 (+85%) from 2024

Expenses

Up

$4,033,119

Up $488,071 (+14%) from 2024

Net Income

Up

$3,507,995

Up $2,976,063 (+559%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2012: $3,928,359Liabilities 2012: $354,997Net Assets 2012: $3,573,3622012Assets 2013: $4,017,204Liabilities 2013: $351,998Net Assets 2013: $3,665,2062013Assets 2014: $7,001,654Liabilities 2014: $1,791,874Net Assets 2014: $5,209,7802014Assets 2015: $7,481,501Liabilities 2015: $1,260,760Net Assets 2015: $6,220,7412015Assets 2016: $7,675,907Liabilities 2016: $1,028,057Net Assets 2016: $6,647,8502016Assets 2017: $7,300,858Liabilities 2017: $334,718Net Assets 2017: $6,966,1402017Assets 2018: $6,998,060Liabilities 2018: $541,754Net Assets 2018: $6,456,3062018Assets 2019: $7,031,597Liabilities 2019: $584,516Net Assets 2019: $6,447,0812019Assets 2020: $7,686,265Liabilities 2020: $558,712Net Assets 2020: $7,127,5532020Assets 2021: $8,017,488Liabilities 2021: $637,570Net Assets 2021: $7,379,9182021Assets 2022: $10,642,016Liabilities 2022: $2,811,891Net Assets 2022: $7,830,1252022Assets 2023: $13,057,210Liabilities 2023: $2,933,514Net Assets 2023: $10,123,6962023Assets 2024: $13,023,398Liabilities 2024: $2,344,783Net Assets 2024: $10,678,6152024Assets 2025: $21,166,151Liabilities 2025: $6,931,895Net Assets 2025: $14,234,2562025

Highlighted filing

2025

Assets$21,166,151
Liabilities$6,931,895
Net Assets$14,234,256
Open 2025 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2012: $1,203,2422012Expenses 2013: $1,248,8952013Revenue 2014: $3,018,648Expenses 2014: $1,474,074Net Income 2014: $1,544,5742014Revenue 2015: $2,558,755Expenses 2015: $1,547,794Net Income 2015: $1,010,9612015Revenue 2016: $2,509,960Expenses 2016: $1,727,951Net Income 2016: $782,0092016Revenue 2017: $2,336,388Expenses 2017: $2,018,098Net Income 2017: $318,2902017Revenue 2018: $2,257,005Expenses 2018: $2,766,839Net Income 2018: -$509,8342018Revenue 2019: $2,728,090Expenses 2019: $2,739,222Net Income 2019: -$11,1322019Revenue 2020: $4,069,205Expenses 2020: $3,375,639Net Income 2020: $693,5662020Revenue 2021: $2,286,882Expenses 2021: $2,186,674Net Income 2021: $100,2082021Revenue 2022: $3,351,729Expenses 2022: $2,778,503Net Income 2022: $573,2262022Revenue 2023: $5,731,541Expenses 2023: $3,493,340Net Income 2023: $2,238,2012023Revenue 2024: $4,076,980Expenses 2024: $3,545,048Net Income 2024: $531,9322024Revenue 2025: $7,541,114Expenses 2025: $4,033,119Net Income 2025: $3,507,9952025

Highlighted filing

2025

Revenue$7,541,114
Expenses$4,033,119
Net Income$3,507,995
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,166,151
Liabilities
$6,931,895
Net assets
$14,234,256
Revenue
$7,541,114
Expenses
$4,033,119
Net income
$3,507,995
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$21.2$6.93$14.2$7.54$4.03$3.51
2024Detailed filing. Detailed filing data is available for this year.$13.0$2.34$10.7$4.08$3.55$0.53
2023Detailed filing. Detailed filing data is available for this year.$13.1$2.93$10.1$5.73$3.49$2.24
2022Detailed filing. Detailed filing data is available for this year.$10.6$2.81$7.83$3.35$2.78$0.57
2021Detailed filing. Detailed filing data is available for this year.$8.02$0.64$7.38$2.29$2.19$0.10
2020Detailed filing. Detailed filing data is available for this year.$7.69$0.56$7.13$4.07$3.38$0.69
2019Detailed filing. Detailed filing data is available for this year.$7.03$0.58$6.45$2.73$2.74$0.01
2018Detailed filing. Detailed filing data is available for this year.$7.00$0.54$6.46$2.26$2.77$0.51
2017Detailed filing. Detailed filing data is available for this year.$7.30$0.33$6.97$2.34$2.02$0.32
2016Detailed filing. Detailed filing data is available for this year.$7.68$1.03$6.65$2.51$1.73$0.78
2015Detailed filing. Detailed filing data is available for this year.$7.48$1.26$6.22$2.56$1.55$1.01
2014Detailed filing. Detailed filing data is available for this year.$7.00$1.79$5.21$3.02$1.47$1.54
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$0.35$3.67$1.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.35$3.57$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 2, 2026
Return Version
2024v5.5
Gross Receipts
$7,826,449
Mission and Program Overview

Mission

We improve the health of our communities by preserving and restoring natural areas, protecting rivers and watersheds, and promoting stewardship of our environment.

The conservation foundation preserves, restores, and protects natural areas of our environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,449,221$15,883,198▲ $6,433,977
Savings and Temporary Cash Investments$1,696,964$2,362,852▲ $665,888
Accounts Receivable$162,188$335,932▲ $173,744
Cash and Non-Interest-Bearing Accounts$156,815$107,107▼ $49,708
Prepaid Expenses and Deferred Charges$25,935$26,246▲ $311
Pledges and Grants Receivable$5,189--
Total Assets$13,023,398$21,166,151▲ $8,142,753
Other Assets Total$1,527,086$2,450,816▲ $923,730
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,132,974$5,632,974▲ $4,500,000
Accounts Payable and Accrued Expenses$775,314$847,205▲ $71,891
Escrow Account Liability$433,113$448,334▲ $15,221
Deferred Revenue$3,382$3,382→ $0
Total Liabilities$2,344,783$6,931,895▲ $4,587,112
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,132,117$11,377,063▲ $2,244,946
Net Assets With Donor Restrictions$1,546,498$2,857,193▲ $1,310,695
Total Net Assets Fund Balance$10,678,615$14,234,256▲ $3,555,641
Total Liabilities and Net Assets / Fund Balance$13,023,398$21,166,151▲ $8,142,753

Asset Categories

AssetBook ValueDepreciationBasis
Land$14,615,150-$14,615,150
Buildings$954,212$878,104$1,832,316
Equipment$313,836$117,172$431,008
Other Assets Org$171,091--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$900,610$631,146▲ $129,332-$1,661,088
2023$451,296$389,008▲ $60,306-$900,610
2022$246,419$180,479▲ $27,598-$451,296
2021$230,258$50,306▼ $32,245-$246,419
2020$67,032$125,000▲ $39,426-$230,258
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brook McdonaldPresident/CEOFT$203,252$52,343$255,595
John MccrackenDirector of DrscwFT$117,362$3,521$120,883

Board Members and Trustees

NameTitle
Christopher B BurkeChairman
Tom BenningtonVice Chair
Alvin GatesTrustee
Curt PascoeTrustee
Dan WagnerTrustee
Dave GormanTrustee
David HulsebergTrustee
Ellen Von OhlenTrustee
Jane DavisTrustee
Jeanette PressTrustee
Joe MikanTrustee
John GormleyTrustee
John RognerTrustee
Julie LongTrustee
Mimi CowanTrustee
Patty KingTrustee
Pete ConnollyTrustee
Robert HutchinsonTrustee
Tom SchneiderTrustee
Tony MartinezTrustee
John BinneboeseTrustee (7/1/24-12/31/24)
Carole KochSecretary
Erik GullicksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,889,940
Program Service Revenue
$937,992
Investment Income
$307,600
Other Revenue
$405,582
All Other Contributions
$5,155,862
Change in Net Assets
$3,507,995

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table305$59,936Fair Market Value
Other Non Cash Contri Table1$6,744Fair Market Value
Food Inventory7$5,619Wholesale Price
Total Noncash Contributions313$72,299-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,519,805
Revenue Not Reported on Financial Statements
$21,309
Revenue Not Reported on Form 990
$194,182
Total Revenue per Audited Statements
$7,713,987
Total Revenue per Form 990
$7,541,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,665,467
Other Expenses$1,367,652
Total Fundraising Expense$426,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,790,988$108,104$162,216$2,061,308
Advertising$316,231$1,959$63,932$382,122
Current Officers, Directors, Trustees, and Key Employees$178,917$25,559$51,119$255,595
Payroll Taxes$137,167$9,206$14,616$160,989
Other Employee Benefits$119,158$6,933$10,179$136,270
Office Expenses$73,711$9,359$18,313$101,383
Depreciation Depletion$88,142$1,004-$89,146
Interest$80,410--$80,410
Fees for Services Other$39,557-$21,525$61,082
Information Technology$37,983$4,729$9,960$52,672
Pension Plan Contributions$44,817$2,624$3,864$51,305
Fees for Services Legal$50,795$54-$50,849
Insurance$33,647$2,608$3,459$39,714
Other Expenses$23,011$2,921$5,716$31,648
Travel$23,587$1,958$1,203$26,748
Occupancy$18,333$2,328$4,555$25,216
Fees for Service Investment Mgmnt Fees-$21,309-$21,309
Fees for Services Accounting$15,796$1,415$1,989$19,200
Conferences and Meetings$11,162$927$569$12,658
Total Functional Expenses$3,393,265$213,709$426,145$4,033,119

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,158,346
Total Expenses per Form 990$4,033,119
Expenses per Audited Statements$4,011,810
Expenses Not Reported on Form 990$146,536
Expenses Not Reported on Financial Statements$21,309
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$118,374
Fundraising Gross Income$31,084
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit Dinner$265,877$31,084$3,181$27,903
Total Events$265,877$31,084$118,374$-87,290
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Provided to trustees for review as soon as available. Trustees were given one week to provide any comments or changes.”

Form 990, Part VI, Section B, Line 12C

“Annual form is distributed to trustees to sign and explain conflict. Trustees are verbally encouraged to report significant changes.”

Form 990, Part VI, Section B, Line 15A

“Annual performance review for president/ceo is performed by the full board of trustees and recommendations are made for any compensation change. Approved by board treasurer and chairman of the board. Form 990, part vi, section b, line 15b: annual performance reviews for all employees performed by supervisor(s). Recommendation is made by reviewer for any compensation change and approved by ceo and board treasurer.”

Form 990, Part VI, Section C, Line 19

“At our website and available upon request.”

Filing and Contact Details

Filer

Filer Name
The Conservation Foundation
EIN
23-7221206
Phone
6304284500
Address
10S404 KNOCH KNOLLS ROAD, NAPERVILLE, IL 60565

Signing Officer

Name
Brook Mcdonald
Title
President/CEO
Phone
6304284500
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brook Mcdonald
Formed
1972
Legal Domicile
Il
Voting Board Members
22
Independent Board Members
22
Employees
57
Volunteers
750

Preparer

Firm
DUGAN & LOPATKA CPA'S PC
Address
4320 WINFIELD ROAD SUITE 450, WARRENVILLE, IL 60555-4036
Preparer
Ron Marklund
Phone
6306654440
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Payroll processing fees: program service expenses 24,968. Management and general expenses 0. Fundraising expenses 3,570. Total expenses 28,538. Professional services: program service expenses 14,589. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,589. Consultant fee: program service expenses 0. Management and general expenses 0. Fundraising expenses 17,955. Total expenses 17,955.”

FORM 990, PART XII, LINE 2C:

“This process has not changed since the prior year”

Financial Statement Notes

PART II, LINE 5:

“As part of our overall land preservation policy, we have sections that discuss the enforcement of conservation easements through rigorous monitoring and procedures in case of violations. It states in part, "when it accepts a conservation easement, the conservation foundation assumes the legal responsibility to uphold the terms of the easement in perpetuity. To care properly for an easement, it is necessary to monitor the easement and to be prepared to enforce its terms. At the least, this will require a limited amount of staff time. In the worst case, it may be necessary to defend the terms of an easement through legal action."”

PART II, LINE 9:

“The foundation has 46 easements consisting of 1,705 acres as of june 30, 2025. No value has been assigned to these easements in the financial statements because the foundation does not have ownership rights to the underlying property.”

PART IV, LINE 2B:

“The foundation holds and administers funds for mitigation purposes on behalf of the u.s. Army corps of engineers (acoe). Such funds are required to be utilized only for specific purposes as directed by the acoe. Funds held on behalf of others is for property that are in subdivision that the association pays tcf to help maintain land preservation property in their community.”

PART V, LINE 4:

“For preservation of the dupage river.”

PART X, LINE 2:

“The foundation files income tax returns in the u.s. Federal jurisdiction and illinois. With few exceptions, the foundation is no longer subject to u.s. Federal, state and local, or non-u.s. Income tax examinations by tax authorities for fiscal years before 2022. The foundation does not expect a material net change in unrecognized tax benefits in the next twelve months.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Green earth expense 54,805. Merchandise expenses 60,730.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Green earth expense 54,805. Merchandise expenses 60,730.”

Raw XML AppendixShowing 400 of 781 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE CONSERVATION FOUNDATION PRESERVES, RESTORES, AND PROTECTS NATURAL AREAS OF OUR ENVIRONMENT.
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IRS990/Desc0FACILITATED THE DONATION OF 102 ACRES OF LAND TO THE KANE CTY FPD. PURCHASED 122 ACRES OF LAND IN KANE CTY FOR EVENTUAL NEW FOREST PRESERVE. RESTORED AND MANAGED MORE THAN 1,137 ACRES OF NATURAL AREA. SERVED MORE THAN 1900 FAMILIES FROM OUR ORGANIC VEGETABLE FARM, INCLUDING LOW-INCOME FAMILIES, PROVIDED MORE THAN 26,000 POUNDS OF FOOD TO LOCAL FOOD PANTRIES. PROVIDED PROFESSIONAL STAFFING TO 4 LOCAL WATERSHED GROUPS THAT PROTECT THE STREAM RESOURCE QUALITY FOR 7.4 MILLION PEOPLE IN THE SALT CREEK, DUPAGE, DES PLAINES RIVER, AND CHICAGO AREA WATERSHEDS. PROVIDED SALT SMART WINTER BEST PRACTICES TRAINING FOR OVER 1,300 PARTICIPANTS. PROVIDED ENVIRONMENTAL CONSERVATION PROGRAMMING AND OUTREACH TO NEARLY 18,000 PEOPLE. ORGANIZED THE DUPAGE RIVER AND FOX RIVER CLEANUP EVENTS, ENGAGING MORE THAN 1160 VOLUNTEERS AND CLEANING 47 MILES OF RIVERS. EXPANDED NATURE RX PROGRAM INTO KANE COUNTY; INVOLVED MORE THAN 1,400 PEOPLE IN THE TAKE-A-HIKE CHALLENGE. ENGAGED OVER 2,500 INDIVIDUALS THROUGH CONSERVATION@ HOME AND CONSERVATION@ WORK, DISTRIBUTED OVER 900 RAIN BARRELS TO LOCAL COMMUNITIES, INSTALLED 3 NEW POLLINATOR AND NATIVE PLANT DEMONSTRATION GARDENS, AND DISTRIBUTED THOUSANDS OF NATIVE PLANTS, TREES AND SHRUBS TO HOMEOWNERS. ENGAGED OVER 50 PARTNERS THROUGH NATURE RX INITIATIVE, REACHING OVER 3,600 PARTICIPANTS. SERVED MORE THAN 3,200 CHILDREN AND EDUCATORS IN OUR ENVIRONMENTAL EDUCATION PROGRAMS.
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IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN BINNEBOESE
IRS990/Form990PartVIISectionAGrp/PersonNm5PETE CONNOLLY
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IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF DRSCW
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IRS990/MissionDesc0WE IMPROVE THE HEALTH OF OUR COMMUNITIES BY PRESERVING AND RESTORING NATURAL AREAS, PROTECTING RIVERS AND WATERSHEDS, AND PROMOTING STEWARDSHIP OF OUR ENVIRONMENT.
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