Civic Intelligence

Soil and Water Conservation Society

EIN 42-0716340 • 501(c)3 • Ankeny, IA

View Organization Page

Profile

To foster the science and art of natural resource conservation. Our work targets conservation of soil, water and related natural resources on working land-the land used to produce food, fiber, and other services that improve the quality of life people experience in rural and urban communities. We work to discover, develop, implement, and constantly improve ways to use land that sustains its productive capacity and enhances the environment at the same time.

945 Southwest Ankeny RdAnkeny, IA 50023-9723

www.swcs.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

90th percentile

$204,831

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

11th percentile

-18%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

7th percentile

-42%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$2,006,368

Down $428,900 (-18%) from 2024

Liabilities

Down

$161,627

Down $220,155 (-58%) from 2024

Net Assets

Down

$1,844,741

Down $208,745 (-10%) from 2024

Operations
Liabilities / Revenue59th percentileNet Margin17th percentile

Revenue

Down

$1,237,618

Down $909,209 (-42%) from 2024

Expenses

Down

$1,439,691

Down $664,961 (-32%) from 2024

Net Income

Down

-$202,073

Down $244,248 (-579%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,039,751Liabilities 2012: $386,800Net Assets 2012: $1,652,9512012Assets 2013: $2,177,588Liabilities 2013: $391,999Net Assets 2013: $1,785,5892013Assets 2014: $2,288,867Liabilities 2014: $482,324Net Assets 2014: $1,806,5432014Assets 2015: $2,127,132Liabilities 2015: $314,717Net Assets 2015: $1,812,4152015Assets 2016: $2,449,831Liabilities 2016: $656,129Net Assets 2016: $1,793,7022016Assets 2017: $2,364,444Liabilities 2017: $544,780Net Assets 2017: $1,819,6642017Assets 2018: $2,287,703Liabilities 2018: $398,379Net Assets 2018: $1,889,3242018Assets 2019: $2,200,925Liabilities 2019: $276,714Net Assets 2019: $1,924,2112019Assets 2020: $2,084,256Liabilities 2020: $301,592Net Assets 2020: $1,782,6642020Assets 2021: $2,599,585Liabilities 2021: $461,791Net Assets 2021: $2,137,7942021Assets 2022: $2,576,417Liabilities 2022: $280,136Net Assets 2022: $2,296,2812022Assets 2023: $2,193,046Liabilities 2023: $256,315Net Assets 2023: $1,936,7312023Assets 2024: $2,435,268Liabilities 2024: $381,782Net Assets 2024: $2,053,4862024Assets 2025: $2,006,368Liabilities 2025: $161,627Net Assets 2025: $1,844,7412025

Highlighted filing

2025

Assets$2,006,368
Liabilities$161,627
Net Assets$1,844,741
Open 2025 Filing

Operations Trend

Revenue Growth7th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,160,757Expenses 2012: $1,183,619Net Income 2012: -$22,8622012Revenue 2013: $1,310,905Expenses 2013: $1,220,753Net Income 2013: $90,1522013Revenue 2014: $1,189,542Expenses 2014: $1,180,153Net Income 2014: $9,3892014Revenue 2015: $999,999Expenses 2015: $1,025,493Net Income 2015: -$25,4942015Revenue 2016: $1,054,884Expenses 2016: $1,028,786Net Income 2016: $26,0982016Revenue 2017: $1,147,317Expenses 2017: $1,169,760Net Income 2017: -$22,4432017Revenue 2018: $1,426,451Expenses 2018: $1,372,968Net Income 2018: $53,4832018Revenue 2019: $1,369,220Expenses 2019: $1,334,050Net Income 2019: $35,1702019Revenue 2020: $1,128,469Expenses 2020: $1,163,878Net Income 2020: -$35,4092020Revenue 2021: $1,451,646Expenses 2021: $1,262,732Net Income 2021: $188,9142021Revenue 2022: $1,462,946Expenses 2022: $1,292,320Net Income 2022: $170,6262022Revenue 2023: $1,354,460Expenses 2023: $1,564,411Net Income 2023: -$209,9512023Revenue 2024: $2,146,827Expenses 2024: $2,104,652Net Income 2024: $42,1752024Revenue 2025: $1,237,618Expenses 2025: $1,439,691Net Income 2025: -$202,0732025

Highlighted filing

2025

Revenue$1,237,618
Expenses$1,439,691
Net Income-$202,073
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,006,368
Liabilities
$161,627
Net assets
$1,844,741
Revenue
$1,237,618
Expenses
$1,439,691
Net income
-$202,073
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.16$1.84$1.24$1.44$0.20
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.38$2.05$2.15$2.10$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.26$1.94$1.35$1.56$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.28$2.30$1.46$1.29$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.46$2.14$1.45$1.26$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.30$1.78$1.13$1.16$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.28$1.92$1.37$1.33$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.40$1.89$1.43$1.37$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.54$1.82$1.15$1.17$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.66$1.79$1.05$1.03$0.03
2015Summary only. Only limited summary data is available for this year.$2.13$0.31$1.81$1.00$1.03$0.03
2014Summary only. Only limited summary data is available for this year.$2.29$0.48$1.81$1.19$1.18$0.01
2013Summary only. Only limited summary data is available for this year.$2.18$0.39$1.79$1.31$1.22$0.09
2012Summary only. Only limited summary data is available for this year.$2.04$0.39$1.65$1.16$1.18$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,703,457
Mission and Program Overview

Mission

To foster the science and art of natural resource conservation. Our work targets conservation of soil, water and related natural resources on working land-the land used to produce food, fiber, and other services that improve the quality of life people experience in rural and urban communities. We work to discover, develop, implement, and constantly improve ways to use land that sustains its productive capacity and enhances the environment at the same time.

To advance the science & art of good land & water use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,591,015$1,405,837▼ $185,178
Accounts Receivable$229,364$252,736▲ $23,372
Land, Buildings, and Equipment, Net$101,302$186,714▲ $85,412
Prepaid Expenses and Deferred Charges$56,148$60,512▲ $4,364
Inventories for Sale or Use$44,241$49,296▲ $5,055
Cash and Non-Interest-Bearing Accounts$409,359$38,004▼ $371,355
Savings and Temporary Cash Investments$3,839$0▼ $3,839
Total Assets$2,435,268$2,006,368▼ $428,900
Other Assets Total$0$13,269▲ $13,269
Liabilities
Deferred Revenue$171,436$87,055▼ $84,381
Accounts Payable and Accrued Expenses$210,346$61,216▼ $149,130
Other Liabilities$0$13,356▲ $13,356
Total Liabilities$381,782$161,627▼ $220,155
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,223,216$976,907▼ $246,309
Net Assets With Donor Restrictions$830,270$867,834▲ $37,564
Total Net Assets Fund Balance$2,053,486$1,844,741▼ $208,745
Total Liabilities and Net Assets / Fund Balance$2,435,268$2,006,368▼ $428,900

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,741$599,452$648,193
Equipment$5,253$131,787$137,040
Leasehold Improvements$116,869$19,706$136,575
Land$15,851-$15,851

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$1,594,854-▲ $85,456$272,473$1,407,837
2024$1,601,056-▲ $118,193$124,395$1,594,854
2023$1,725,311-▼ $124,255-$1,601,056
2022$1,700,014-▲ $28,297-$1,725,311
2021$1,411,553-▲ $289,461-$1,700,014
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clare LindahlCEOFT$185,943$18,888$204,831

Board Members and Trustees

NameTitle
Ellen GilinskyBoard Chair
Amanda GumbertBoard Vice-chair
Chris HartleyBoard Member
Jerry HatfieldBoard Member
Krista KirkhamBoard Member
Loutrina StaleyBoard Member
Steve KadasBoard Member
Leonard JordanBoard Secretary
Keith BernsBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$360,637
Program Service Revenue
$757,221
Investment Income
$107,771
Other Revenue
$11,989
All Other Contributions
$21,974
Change in Net Assets
$-202,073

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,222,533
Revenue Not Reported on Financial Statements
$15,085
Revenue Not Reported on Form 990
$-6,672
Total Revenue per Audited Statements
$1,215,861
Total Revenue per Form 990
$1,237,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$741,963
Salaries, Compensation, and Employee Benefits$697,728
Total Fundraising Expense$106,014
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$237,695$87,302$64,149$389,146
Current Officers, Directors, Trustees, and Key Employees$185,943--$185,943
Conferences and Meetings$147,095--$147,095
Information Technology-$50,806-$50,806
Payroll Taxes$33,937$7,734$5,482$47,153
Advertising$38,326$551$2,770$41,647
Pension Plan Contributions$27,937$6,245$4,566$38,748
Other Employee Benefits$27,545$4,854$4,339$36,738
Insurance$9,642$16,514-$26,156
Office Expenses$13,663$8,927$1,420$24,010
Travel$11,007$3,330$9,325$23,662
All Other Expenses$1,053$20,379$867$22,299
Fees for Services Management$100$21,601$217$21,918
Depreciation Depletion-$20,481-$20,481
Fees for Service Investment Mgmnt Fees-$15,085-$15,085
Occupancy-$15,081-$15,081
Other Expenses$10,895$3,091$267$14,253
Fees for Services Legal-$10,803-$10,803
Total Functional Expenses$918,566$415,111$106,014$1,439,691

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,439,691
Expenses per Audited Statements$1,424,606
Total Expenses per Audited Statements$1,424,606
Expenses Not Reported on Financial Statements$15,085
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$13,356
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 A, Line 6

“The society consists of members who elect individuals as regional directors to serve on the board. At-large members of the board are appointed.”

Form 990, Part VI, Section A, Line 7A

“The society consists of members who elect individuals as regional directors to serve on the board. At-large members of the board are appointed.”

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

“A draft of the federal 990 and iowa tax returns is sent to the treasurer and ceo for review. After review, a copy is then distributed to the board of directors with any questions to be sent to the ceo and the treasurer. Answers to questions will be sent back to respective board members with a copy to the treasurer/ceo. At the next board meeting, the board will authorize the ceo to sign the tax returns and file.”

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

“The board of directors and the ceo of the organization encourage staff and board members to disclose conflicts as they arise. Ceo also monitors proposed and ongoing transactions of the organization for conflicts and discloses any potential conflicts to the board.”

Form 990, Part VI, Section B, Line 15

“When hiring top management officials, the soil & water conservation society does a comparative review of similar not-for-profit organizations to determine compensation for the new official. Review of these individuals is done based on seven performance areas. Reviews are done by the full board of directors in closed or executive session. Changes in compensation for these individuals are made by approval of the full board of directors.”

Form 990, Part VI, Section C, Line 19

“Soil & water conservation society makes governing documents available to the public through their website and upon request. Policies and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Soil and Water Conservation Society
EIN
42-0716340
Phone
5152892331
Address
945 SOUTHWEST ANKENY RD, ANKENY, IA 50023-9723

Signing Officer

Name
Clare Lindahl
Title
CEO
Phone
5152892331
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rex Martin
Formed
1949
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
50

Preparer

Firm
Denman CPA Llp
Address
1601 22ND STREET SUITE 400, WEST DES MOINES, IA 50266-1453
Preparer
David Peirce
Phone
5152258400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process in which the board of directors oversees the external audit process has not changed during the fiscal year ended march 31, 2025.”

Financial Statement Notes

PART V, LINE 4:

“The society's endowment consists of permanently restricted donations plus other board designated funds which are deemed to be held and invested in perpetuity. Endowment earnings are spent on scholarships, conferences, forums, administrative functions and initiatives and programs related to the society's purpose in accordance with donor stipulations and board restrictions.”

PART X, LINE 2:

“The society is exempt from income tax under section 501(c)(3) of the internal revenue code and, accordingly, no provision for taxes has been made in the accounts. The society is required to pay income taxes on any net income of activities unrelated to its exempt purpose. No income taxes were due on unrelated business income for years ended march 31, 2025, 2024, and 2023. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the society and recognize a tax liability, or asset, for an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has evaluated their material tax positions and determined there are no uncertain positions taken or expected to be taken that would require recognition of a liability, or asset, or disclosure in the financial statements. Management has not identified any uncertainty in income tax positions that would jeopardize the society's status as a tax-exempt entity. The society's income tax returns are subject to review and examination by tax authorities. However, there are currently no reviews or examinations for any tax periods in progress. The tax returns for years prior to 2021 are no longer open to examination by tax authorities.”

Raw XML AppendixShowing 400 of 586 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/BooksInCareOfDetail/PhoneNum05152892331
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IRS990/Desc0PUBLIC AFFAIRSTHE BOARD OF DIRECTORS OF THE SOIL AND WATER CONSERVATION SOCIETY OVERSEES AND IS RESPONSIBLE FOR THE MANAGEMENT OF THE AFFAIRS AND FUNDS OF THE SOCIETY AND PROVIDES LEADERSHIP TO IDENTIFY AND ADDRESS SOIL, WATER, AND RELATED NATURAL RESOURCE ISSUES. THEY REPRESENT REGIONAL AND AT LARGE INTERESTS OF THE SOCIETY AND ITS CHAPTERS, AND PROVIDE DIRECT POINTS OF CONTACT FOR MEMBERS AND CHAPTER OFFICERS TO COMMUNICATE THEIR INTERESTS TO THE SOCIETY.
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IRS990/MissionDesc0TO FOSTER THE SCIENCE AND ART OF NATURAL RESOURCE CONSERVATION. OUR WORK TARGETS CONSERVATION OF SOIL, WATER AND RELATED NATURAL RESOURCES ON WORKING LAND-THE LAND USED TO PRODUCE FOOD, FIBER, AND OTHER SERVICES THAT IMPROVE THE QUALITY OF LIFE PEOPLE EXPERIENCE IN RURAL AND URBAN COMMUNITIES. WE WORK TO DISCOVER, DEVELOP, IMPLEMENT, AND CONSTANTLY IMPROVE WAYS TO USE LAND THAT SUSTAINS ITS PRODUCTIVE CAPACITY AND ENHANCES THE ENVIRONMENT AT THE SAME TIME.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLICATIONSTHE SOIL AND WATER CONSERVATION SOCIETY PUBLISHES THE JOURNAL OF SOIL AND WATER CONSERVATION SIX TIMES PER YEAR. IT FEATURES PEER-REVIEWED SCIENTIFIC PUBLICATIONS BY UNIVERSITY AND AGENCY RESEARCH SCIENTISTS AND CONTRIBUTED ARTICLES ON CONSERVATION POLICY, PRACTICE AND OPINION RELATED TO THE FIELDS OF SOIL AND WATER CONSERVATION. THE SOCIETY ALSO MAINTAINS A WEBSITE AND PUBLISHES MISSION RELATED BOOKS AND PAMPHLETS FOR EDUCATIONAL PURPOSES.
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