Civic Intelligence

Sand County Foundation Inc.

990 • Fiscal year 2019 • EIN 39-6089450

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 26, 2020

131 W Wilson St No 610Madison, WI 53703-3243

(608) 663-4605

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.07x

Higher debt load relative to revenue than 23% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

8th percentile

-31%

Higher net margin than 8% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$176,274

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

67th percentile

9.5%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$10,254,986

Up $889,111 (+9.5%) from 2018

Net Assets

Up

$10,100,253

Up $919,984 (+10%) from 2018

Liabilities

Down

$154,733

Down $30,873 (-17%) from 2018

Revenue

Down

$2,153,007

Down $327,447 (-13%) from 2018

Expenses

Up

$2,828,358

Up $520,401 (+23%) from 2018

Net Income

Down

-$675,351

Down $847,848 (-492%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2013: $8,754,329Liabilities 2013: $508,746Net Assets 2013: $8,245,5832013Assets 2014: $8,472,358Liabilities 2014: $211,775Net Assets 2014: $8,260,5832014Assets 2015: $9,817,419Liabilities 2015: $86,796Net Assets 2015: $9,730,6232015Assets 2016: $9,700,626Liabilities 2016: $219,451Net Assets 2016: $9,481,1752016Assets 2017: $9,791,626Liabilities 2017: $214,835Net Assets 2017: $9,576,7912017Assets 2018: $9,365,875Liabilities 2018: $185,606Net Assets 2018: $9,180,2692018Assets 2019: $10,254,986Liabilities 2019: $154,733Net Assets 2019: $10,100,2532019Assets 2020: $12,263,056Liabilities 2020: $232,915Net Assets 2020: $12,030,1412020Assets 2021: $15,482,706Liabilities 2021: $352,401Net Assets 2021: $15,130,3052021Assets 2022: $16,718,946Liabilities 2022: $1,153,734Net Assets 2022: $15,565,2122022Assets 2023: $17,485,614Liabilities 2023: $685,858Net Assets 2023: $16,799,7562023Assets 2024: $12,918,510Liabilities 2024: $558,285Net Assets 2024: $12,360,2252024

Highlighted filing

2019

Assets$10,254,986
Liabilities$154,733
Net Assets$10,100,253

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0M-$10MRevenue 2013: $1,952,306Expenses 2013: $2,205,679Net Income 2013: -$253,3732013Revenue 2014: $2,356,586Expenses 2014: $2,102,512Net Income 2014: $254,0742014Revenue 2015: $4,318,306Expenses 2015: $2,251,147Net Income 2015: $2,067,1592015Revenue 2016: $1,635,280Expenses 2016: $2,297,818Net Income 2016: -$662,5382016Revenue 2017: $1,558,616Expenses 2017: $2,145,522Net Income 2017: -$586,9062017Revenue 2018: $2,480,454Expenses 2018: $2,307,957Net Income 2018: $172,4972018Revenue 2019: $2,153,007Expenses 2019: $2,828,358Net Income 2019: -$675,3512019Revenue 2020: $3,323,113Expenses 2020: $2,988,662Net Income 2020: $334,4512020Revenue 2021: $6,154,396Expenses 2021: $3,741,399Net Income 2021: $2,412,9972021Revenue 2022: $9,598,224Expenses 2022: $6,579,675Net Income 2022: $3,018,5492022Revenue 2023: $7,327,567Expenses 2023: $7,536,098Net Income 2023: -$208,5312023Revenue 2024: $4,052,645Expenses 2024: $9,563,434Net Income 2024: -$5,510,7892024

Highlighted filing

2019

Revenue$2,153,007
Expenses$2,828,358
Net Income-$675,351
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 26, 2020
Return Version
2019v5.1
Gross Receipts
$2,655,172
Mission and Program Overview

Mission

Sand county foundation's mission is to inspire and enable a growing number of private landowners to ethically manage natural resources in their care so that future generations have clean and abundant water, healthy soil to support agriculture and forestry, plentiful habitat for wildlife and opportunities for outdoor recreation.

The sand county foundation is laser focused on enabling private landowners to realize their full potential as conservationists and profitable stewards of the natural resources in their care. Through our partnerships and initiatives, sand county foundation's work will ensure a future in which private landowners have the inspiration and freedom to improve the environment while responsibly producing food and fiber for a growing population. The foundation's work supports private individuals and communities as primary agents of conservation and land management; rewards responsible stewards and provides public recognition for outstanding private land leadership; facilitates the exchange of information between private individuals, scientists, funders, and policy makers; removes barriers and creates meaningful incentives for landowners who enhance the environment; and creates on the land examples of environmental improvement suitable for replication.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,093,013$5,633,265▲ $540,252
Investments Other Securities$3,026,344$3,792,560▲ $766,216
Pledges and Grants Receivable$537,013$605,578▲ $68,565
Accounts Receivable$82,666$91,269▲ $8,603
Savings and Temporary Cash Investments$582,998$88,967▼ $494,031
Prepaid Expenses and Deferred Charges$18,425$19,613▲ $1,188
Cash and Non-Interest-Bearing Accounts$17,128$17,161▲ $33
Land, Buildings, and Equipment, Net$8,288$6,573▼ $1,715
Total Assets$9,365,875$10,254,986▲ $889,111
Liabilities
Accounts Payable and Accrued Expenses$125,606$114,733▼ $10,873
Grants Payable$60,000$40,000▼ $20,000
Total Liabilities$185,606$154,733▼ $30,873
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,002,334$6,399,588▲ $397,254
Net Assets With Donor Restrictions$3,177,935$3,700,665▲ $522,730
Total Net Assets Fund Balance$9,180,269$10,100,253▲ $919,984
Total Liabilities and Net Assets / Fund Balance$9,365,875$10,254,986▲ $889,111

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,573$98,434$105,007
Other Securities$250,139--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$5,606,342-▲ $1,253,620$336,626$6,523,336
2018$6,175,196-▼ $251,585$317,269$5,606,342
2017$6,041,388-▲ $780,897$647,089$6,175,196
2016$5,916,065$306,750▲ $223,255$404,682$6,041,388
2015$2,772,689$3,204,007▼ $60,631-$5,916,065
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin McaleesePresident & CEOFT$147,723$28,551$176,274
Christina SchellpfefferVice President External RelationsFT$127,453$13,440$140,893
Ya-wei LiDirector of Biodiversity - EpicFT$118,588$16,544$135,132
Brent Haglund PhdChief Scientific OfficerPT$121,301$13,826$135,127
Lance IrvingLeopold Conservation Award Program DirectorFT$114,036$16,392$130,428
Tim Male PhdExecutive Director - EpicFT$119,450$5,207$124,657

Board Members and Trustees

NameTitle
Lynne SherrodChairman
Reed ColemanChairman Emeritus
David HansonVice Chairman/secretary
Bruce KnightDirector
Edward WarnerDirector
Ingrid Burke PhdDirector
John DuncanDirector
Kevin ConradDirector
Nancy DelongDirector
Stanley Temple PhdDirector
Tina BufordDirector
Homer BuellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,775,213
Program Service Revenue
$209,514
Investment Income
$162,887
Other Revenue
$5,393
All Other Contributions
$1,648,435
Change in Net Assets
$-675,351

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,153,007
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,667,050
Total Revenue per Audited Statements
$3,820,057
Total Revenue per Form 990
$2,153,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,769,879
Other Expenses$827,251
Total Fundraising Expense$207,082
Grants and Similar Amounts Paid$206,478
Professional Fundraising Fees$24,750

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$913,690$188,828$102,039$1,204,557
Current Officers, Directors, Trustees, and Key Employees$234,718$49,945$26,738$311,401
Fees for Services Other$275,452--$275,452
Grants to Domestic Individuals$155,978--$155,978
Travel$102,815$17,049$9,713$129,577
Other Employee Benefits$86,786$18,467$9,886$115,139
Occupancy$60,568$45,861$8,330$114,759
Payroll Taxes$76,941$16,372$8,765$102,078
Office Expenses$76,873$11,908$10,161$98,942
Fees for Services Accounting-$60,637-$60,637
Grants to Domestic Orgs$50,500--$50,500
Conferences and Meetings$33,183$12,924$1,640$47,747
Fees for Service Investment Mgmnt Fees-$46,423-$46,423
Pension Plan Contributions$27,666$5,887$3,151$36,704
Fees for Services Professional Fundraising--$24,750$24,750
Fees for Services Legal-$24,500-$24,500
Information Technology$10,175$6,372$1,157$17,704
Insurance$5,629$3,526$640$9,795
Depreciation Depletion$986$617$112$1,715
Total Functional Expenses$2,111,960$509,316$207,082$2,828,358

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,900,073
Total Expenses per Form 990$2,828,358
Expenses per Audited Statements$2,781,935
Expenses Not Reported on Form 990$118,138
Expenses Not Reported on Financial Statements$46,423
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Brinker Farms IncAuxvasse, MO-Leopold Conservation Award$10,000
Caesar Kleberg Wildlife ResearchKingsville, TX-Leopold Conservation Award$10,000
Double C Cattle Co LLCSpringer, OK-Leopold Conservation Award$10,000
Mike and Julie Livingston FarmStratton, CO-Leopold Conservation Award$10,000
Mt-glen FarmColumbia, PA-Leopold Conservation Award$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$24,750
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
Yes
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

The prepared form 990 is sent to all directors for review approximately one week prior to filing the return with the irs.

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

Annually all directors and officers complete and sign a statement that provides information regarding their interests and those of their family members that could give rise to conflicts. The members of the governing body make determinations of whether a conflict exists and review actual conflicts. 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 15

In 2016, the foundation's executive compensation committee reviewed an independent analysis of compensation for its senior leadership positions. The analysis examined compensation for comparable positions based on criteria of geography and levels of responsibility. It also reviewed figures for differing non-profit institutions within the foundation's region. The committee deliberated on the independent evaluation's information and the commitee and the governing body voted for recommended compensation consistent with the analysis's findings. The president's compensation was evaluated in 2019 in comparison to comparable executive directors of similar organizations and was adjusted by action of the governing body upward to be more consistent with industry averages.

Form 990, Part VI, Section C, Line 19

The organization made its governing documents and conflict of interest policy available to the public upon request to the extent appropriate. Audited annual financial statements are available to the public on the organization's website.

Filing and Contact Details

Filer

Filer Name
The Sand County Foundation Inc
EIN
39-6089450
Phone
6086634605
Address
131 W WILSON ST NO 610, MADISON, WI 53703-3243

Signing Officer

Name
Kevin Mcaleese
Title
President & CEO
Phone
6086634605
Signed
2020-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Mcaleese
Formed
1965
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
11
Employees
18
Volunteers
16

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Yigit Uctum CPA
Phone
6082744020
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

General endowment fund to support the mission of the foundation.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

INVESTMENT FEES -46,423.

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IRS990/ActivityOrMissionDesc0THE SAND COUNTY FOUNDATION IS LASER FOCUSED ON ENABLING PRIVATE LANDOWNERS TO REALIZE THEIR FULL POTENTIAL AS CONSERVATIONISTS AND PROFITABLE STEWARDS OF THE NATURAL RESOURCES IN THEIR CARE. THROUGH OUR PARTNERSHIPS AND INITIATIVES, SAND COUNTY FOUNDATION'S WORK WILL ENSURE A FUTURE IN WHICH PRIVATE LANDOWNERS HAVE THE INSPIRATION AND FREEDOM TO IMPROVE THE ENVIRONMENT WHILE RESPONSIBLY PRODUCING FOOD AND FIBER FOR A GROWING POPULATION. THE FOUNDATION'S WORK SUPPORTS PRIVATE INDIVIDUALS AND COMMUNITIES AS PRIMARY AGENTS OF CONSERVATION AND LAND MANAGEMENT; REWARDS RESPONSIBLE STEWARDS AND PROVIDES PUBLIC RECOGNITION FOR OUTSTANDING PRIVATE LAND LEADERSHIP; FACILITATES THE EXCHANGE OF INFORMATION BETWEEN PRIVATE INDIVIDUALS, SCIENTISTS, FUNDERS, AND POLICY MAKERS; REMOVES BARRIERS AND CREATES MEANINGFUL INCENTIVES FOR LANDOWNERS WHO ENHANCE THE ENVIRONMENT; AND CREATES ON THE LAND EXAMPLES OF ENVIRONMENTAL IMPROVEMENT SUITABLE FOR REPLICATION.
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IRS990/Form990PartVIISectionAGrp/PersonNm16CHRISTINA SCHELLPFEFFER
IRS990/Form990PartVIISectionAGrp/PersonNm17YA-WEI LI
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF SCIENTIFIC OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR - EPIC
IRS990/Form990PartVIISectionAGrp/TitleTxt15LEOPOLD CONSERVATION AWARD PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT EXTERNAL RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF BIODIVERSITY - EPIC
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IRS990/MissionDesc0SAND COUNTY FOUNDATION'S MISSION IS TO INSPIRE AND ENABLE A GROWING NUMBER OF PRIVATE LANDOWNERS TO ETHICALLY MANAGE NATURAL RESOURCES IN THEIR CARE SO THAT FUTURE GENERATIONS HAVE CLEAN AND ABUNDANT WATER, HEALTHY SOIL TO SUPPORT AGRICULTURE AND FORESTRY, PLENTIFUL HABITAT FOR WILDLIFE AND OPPORTUNITIES FOR OUTDOOR RECREATION.
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IRS990/ProgSrvcAccomActy2Grp/Desc0AGRICULTURAL CONSERVATION--THE FOUNDATION'S AGRICULTURAL CONSERVATION PROGRAM DEMONSTRATES LAND MANAGEMENT PRACTICES THAT PROTECT SOIL AND WATER, UTILIZE THEM MORE EFFICIENTLY, AND MAXIMIZE THE ENVIRONMENTAL BENEFITS AND PRODUCTIVE CAPACITY OF AGRICULTURAL SYSTEMS. WE STRIVE TO ENSURE THAT CONSERVATION MEASURES ENHANCE THE LONG-TERM PROFITABILITY AND RESILIENCE OF FARMS AND RANCHES.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt055778
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IRS990/ProgSrvcAccomActy3Grp/Desc0CONSERVATION POLICY AND INFLUENCE--THROUGH ITS CONSERVATION POLICY INITIATIVE, THE FOUNDATION USES SOME OF THE SAME PRINCIPLES FROM ITS BODY OF WORK TO BUILD AND SUPPORT ECOSYSTEM-SCALE SPECIES CONSERVATION MODELS THAT WILL ENGAGE, RESPECT AND INCENTIVIZE PRIVATE LANDOWNERS AND BUSINESSES; ADDRESS SPECIES DECLINE BEFORE AN ENDANGERED SPECIES ACT INTERVENTION; AND ENGENDER UNDERSTANDING AND SUPPORT FOR BETTER HABITAT ON PRIVATE LANDS.
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07638841

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