2024-08-15T14:38:46-05:00 2023-09-30 390974031 WEGNER CPAS LLP PO BOX 150 BARABOO WI 539130150 990 2022-10-01 391423225 ALDO LEOPOLD FOUNDATION INC ALDO 6083550279 E13701 LEVEE ROAD BARABOO WI 539139727 WELLINGTON B HUFFAKER IV EXECUTIVE DIRECTOR & PRESIDENT 6083550279 2024-08-15 1 0 JASON STEPHENS CPA P01263225 6083563966 2024-08-15 2022 2024-08-08 14:25:15Z WELLINGTON B HUFFAKER IV E13701 LEVEE ROAD BARABOO WI 539139727 2496723 0 X WWW.ALDOLEOPOLD.ORG X 1982 WI FOSTERING A LAND ETHIC THROUGH THE LEGACY OF ALDO LEOPOLD. 15 15 38 35 0 0 1709243 1821223 29084 57384 78841 98970 174731 205189 1991899 2182766 1425 1025 0 0 986744 1181072 0 0 229099 961130 1125585 1949299 2307682 42600 -124916 11198120 11458219 558390 591048 10639730 10867171 X THE ALDO LEOPOLD FOUNDATION'S MISSION IS TO FOSTER A LAND ETHIC THROUGH THE LEGACY OF ALDO LEOPOLD. 0 0 1602963 1025 201374 STEWARDSHIP, EDUCATION AND OUTREACH:STEWARDSHIP THE FOUNDATION OWNS AND MANAGES THE ORIGINAL ALDO LEOPOLD SHACK AND 600 SURROUNDING ACRES AND COORDINATES THE CONSERVATION PLANNING AND MONITORING ACROSS THE 12,000 ACRE LEOPOLD-PINE ISLAND IMPORTANT BIRD AREA. LAND STEWARDSHIP INITIATIVES DEMONSTRATE ACTIVITIES AND PRACTICES THAT PROMOTE AND ENCOURAGE ECOLOGICAL AND ETHICAL USE OF PRIVATE AND PUBLIC LAND AND AN UNDERSTANDING OF THE TOTAL LAND COMMUNITY. EDUCATION AS THE PRIMARY ADVOCATE AND INTERPRETER OF THE LEOPOLD LEGACY, THE FOUNDATION SERVES NEARLY 10,000 VISITORS ON-SITE EACH YEAR, IN ADDITION TO MANY THOUSANDS MORE THROUGH OUR WEBSITE, NEWSLETTER, AND OUTREACH PROGRAMMING. AS THE PRIMARY ADVOCATE AND INTERPRETER OF THE LEOPOLD LEGACY, THE FOUNDATION ALSO SERVES AS THE EXECUTOR OF ALDO LEOPOLD'S LITERARY ESTATE, ENCOURAGES SCHOLARSHIP ON ALDO LEOPOLD, AND SERVES AS A CLEARINGHOUSE FOR INFORMATION REGARDING ALDO LEOPOLD, HIS WORK, AND HIS IDEAS. "GREEN FIRE" FILM IN 2011 THE FOUNDATION COMPLETED PRODUCTION OF THE FIRST-EVER HIGH-QUALITY DOCUMENTARY FILM ON THE LIFE AND LEGACY OF ALDO LEOPOLD. ENTITLED "GREEN FIRE," THE FILM PREMIERED IN ALBUQUERQUE, NEW MEXICO IN FEBRUARY 2011. THE FILM, INITIALLY BROADCAST NATIONALLY ON PUBLIC TELEVISION STATIONS IN 2012, HAS CONTINUED TO BE BROADCAST IN MAJOR PUBLIC TELEVISION MARKETS IN SUBSEQUENT YEARS. "GREEN FIRE" HAS HELPED THE FOUNDATION TO REACH NEW AUDIENCES NATIONALLY AND INTERNATIONALLY AND HAS ALSO EXPANDED THE SUPPORT BASE. IN 2015 THE FOUNDATION CONTRACTED WITH BULL FROG FILMS TO EXPAND LICENSING AND DISTRIBUTION OF THE FILM TO A WIDER EDUCATIONAL MARKET. ALDO LEOPOLD LEGACY CENTER THE FOUNDATION'S HEADQUARTERS ARE LOCATED IN THE LEOPOLD LEGACY CENTER, LOCATED LESS THAN ONE MILE FROM THE LEOPOLD SHACK. OPENED IN 2007, THE LEOPOLD LEGACY CENTER WAS BUILT USING PINES THE LEOPOLD FAMILY PLANTED IN THE 1930S AND 1940S AND IMPLEMENTS A WIDE SPECTRUM OF GREEN BUILDING TECHNIQUES AND TECHNOLOGIES. 1602963 1 1 0 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WI X WELLINGTON B HUFFAKER IV 6083550279 E13701 LEVEE RD BARABOO WI 539139727 JEANETTE LEEHR CHAIR (THRU NOVEMBER) 1.00 X X 0 0 0 STEVE BABLITCH CHAIR (FROM NOVEMBER) 1.00 X X 0 0 0 JACK SALZWEDEL VICE CHAIR 1.00 X X 0 0 0 ANNE NEAL PETRI SECRETARY 1.00 X X 0 0 0 GAIL HANSON TREASURER 1.00 X X 0 0 0 ESTELLA LEOPOLD LIFETIME DIRECTOR 1.00 X 0 0 0 CLARE KAZANSKI DIRECTOR 1.00 X 0 0 0 JAMES PINES DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 SUSAN FLADER DIRECTOR 1.00 X 0 0 0 DAVID MOORE DIRECTOR 1.00 X 0 0 0 ANNE ROSS DIRECTOR 1.00 X 0 0 0 KIMBERLY BLAESER DIRECTOR (THRU NOVEMBER) 1.00 X 0 0 0 JAY LOEWI DIRECTOR 1.00 X 0 0 0 GREG PFLUGER DIRECTOR 1.00 X 0 0 0 MARSHA LINDSAY DIRECTOR 1.00 X 0 0 0 STEVE STRICKER DIRECTOR 1.00 X 0 0 0 EDUARDO SANTANA-CASTELLON DIRECTOR 1.00 X 0 0 0 J BAIRD CALLICOTT DIRECTOR 1.00 X 0 0 0 WELLINGTON B HUFFAKER IV EXECUTIVE DIRECTOR & PRESIDENT 40.00 X 117829 0 4835 117829 0 4835 1 0 0 0 0 444850 1376373 84389 1821223 EDUCATION PROGRAMS 561520 57384 57384 57384 104239 104239 28571 28571 13371 0 13371 13371 13371 287411 292680 -5269 -5269 -5269 165267 21277 143990 143990 19257 19257 19257 2182766 201374 0 160169 1025 1025 125817 87363 23032 15422 823350 571706 150725 100919 21915 15217 4012 2686 130737 90779 23933 16025 79253 55031 14508 9714 6360 6360 63715 63715 13500 13500 213221 207994 5227 18201 8138 10063 295704 236962 30721 28021 58562 45716 11766 1080 85832 56011 14587 15234 16592 9260 2997 4335 11126 3676 6733 717 23851 10664 13187 278523 172132 77503 28888 37509 30355 6323 831 MEMBERSHIP DUES 1167 164 1003 1722 770 952 2307682 1602963 475620 229099 6884 300 686553 657612 196196 374187 233519 8626 100385 89124 16789 44279 9265215 2876570 6169389 6388645 3097340 3161413 32488 95118 124030 86501 534547 552414 11198120 11458219 84490 117148 473900 473900 558390 591048 X 7888015 7807961 2751715 3059210 10639730 10867171 11198120 11458219 X -124916 314731 37626 X 0 1 X 1 0 X 1286554 1144731 1774730 1709243 1821223 7736481 1286554 1144731 1774730 1709243 1821223 7736481 620533 7115948 119316 105609 95046 121728 146181 587880 108 6 146 260 8324621 882374 0.85480 0.82710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 13.00 0 0 0 1 1 4.00 0 X X X 0 3372904 385840 139759 19251 3599734 4104369 10000 -703750 18063 19652 3372904 3539251 668120 89405 13597 4104369 3470598 176912 108259 3539251 3384197 73752 95250 82601 3470598 0.25977 0.47909 0.26114 1 0 1596726 1596726 6815445 2326905 4488540 786071 504687 281384 66973 44978 21995 6388645 2523023 314731 1400 24126 340257 2182766 0 2182766 2295582 1400 1400 2294182 13500 13500 2307682 PART II, LINE 9: ACQUISITION EXPENSES RELATED TO CONSERVATION EASEMENTS ARE RECORDED AS PROGRAM SERVICE EXPENSES WHEN INCURRED. CONSERVATION EASEMENTS ARE NOT CONSIDERED TO HAVE ANY VALUE AS A LONG-TERM ASSET AND ARE NOT RECORDED ON THE BALANCE SHEET. PART III, LINE 1A: COLLECTION ITEMS CONSIST OF ART AND LEOPOLD FAMILY HISTORICAL OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND KEPT UNENCUMBERED, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH NET ASSETS WITHOUT DONOR RESTRICTIONS AND AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES WOULD BE REFLECTED ON THE STATEMENTS OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. IF COLLECTION ITEMS ARE SOLD, THE PROCEEDS FROM THE SALE ARE USED TO PURCHASE ADDITIONAL COLLECTION ITEMS. PART III, LINE 4: COLLECTION ITEMS CONSIST OF ART AND LEOPOLD FAMILY HISTORICAL OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND KEPT UNENCUMBERED, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTION ITEMS BEING AVAILABLE TO THE PUBLIC HELP MEET THE MISSION OF THE ORGANIZATION TO FOSTER A LAND ETHIC THROUGH THE LEGACY OF ALDO LEOPOLD. PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF FOUR INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ALDO LEOPOLD FOUNDATION ENDOWMENT FUNDS WERE ESTABLISHED TO SUPPORT THE OPERATIONS OF THE FOUNDATION. THE FUTURE LEADERS ENDOWMENT FUNDS WERE ESTABLISHED TO SUPPORT THE FELLOWSHIPS PROGRAMMING AT THE FOUNDATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -13,500. CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY MADISON COMMUNITY FOUNDATION 37,626. X 2 25629 QUOTED MARKET PRICE X 1 485 COST OF DONATED PROP X SOLAR PANELS 3 37195 COST OF DONATED PROP X POWER TOOLS 5 12980 COST OF DONATED PROP X ROUNDUP POWERMAX 1 4575 COST OF DONATED PROP X UTILITY METERS 2 1500 COST OF DONATED PROP X TESLA CHARGERS 1 1025 COST OF DONATED PROP X BENCH 1 1000 COST OF DONATED PROP 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN B. FORM 990, PART VI, SECTION A, LINE 2 ESTELLA LEOPOLD AND CLARE KAZANSKI HAVE A FAMILY RELATIONSHIP. ANNE ROSS IS AN ATTORNEY AT A LAW FIRM THAT PROVIDES SERVICES TO THE FOUNDATION. JAY LOEWI IS ON THE BOARD OF A COMPANY THAT PROVIDES PEO SERVICES AND PERSONNEL RELATED RESOURCES TO THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B IN THE TAX YEAR 2019 THE FOUNDATION RESTRUCTURED ITS COMMITTEES RESULTING IN THE AUDIT COMMITTEE MEMBERSHIP TRANSITIONING FROM BEING COMPRISED OF EXTERNAL MEMBERS TO ALL INTERNAL BOARD MEMBERS. IN ADDITION, THE AUDIT COMMITTEE CHARTER CLARIFIED THAT THE PREPARED FORM 990 IS FIRST REVIEWED BY THE MANAGEMENT (THE FOUNDATION'S BUSINESS MANAGER AND EXECUTIVE DIRECTOR) AND AUDIT COMMITTEE CHAIR. THE FOUNDATION THEN EMAILS ALL MEMBERS OF ITS GOVERNING BODY A COPY OF THE FORM 990 BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION'S CONFLICT OF INTEREST POLICY COVERS ALL OF ITS DIRECTORS AND KEY EMPLOYEES (OPERATIONAL LEADERSHIP TEAM). ANY DIRECTOR OR EMPLOYEE IS CONSIDERED AN INTERESTED PERSON. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE GOVERNING BODY CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE MUST LEAVE THE MEETING WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING DIRECTORS WILL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE REMAINING DIRECTORS WILL DECIDE IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT CAN BE OBTAINED FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE GOVERNING BODY CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR AND PRESIDENT. THE MEMBERS OF THE GOVERNING BODY REVIEW COMPENSATION DATA FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND PRESIDENT DURING AN EXECUTIVE SESSION OF THE GOVERNING BODY. THE COMPENSATION AND THE BASIS FOR DETERMINING THE COMPENSATION ARE DOCUMENTED IN THE MINUTES OF THE MEETINGS OF THE GOVERNING BODY. THIS PROCESS WAS LAST UNDERTAKEN IN NOVEMBER 2021. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MADE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS OWN WEB SITE AND UPON REQUEST. THE FOUNDATION MADE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY MADISON COMMUNITY FOUNDATION 37,626.