2024-10-31T14:28:37-05:00 2023-12-31 200794302 MBE CPAS LLP E10890 PENNY LN/PO BOX 163 BARABOO WI 53913 990 2023-01-01 391821117 BARABOO RANGE PRESERVATION ASSOCIATION INC BARA 6083557512 PO BOX 205 BARABOO WI 53913 TODD PERSCHE EXECUTIVE DIRECTOR 6083557512 2024-10-23 1 0 RYAN WEBER CPA P01299128 6083567733 2024-10-22 2023 2024-10-15 13:58:12Z TODD PERSCHE PO BOX 205 BARABOO WI 53913 69680 0 X WWW.BARABOORANGE.ORG X 1995 WI BARABOO RANGE PRESERVATION ASSOCIATION WORKS TO PROTECT THE QUALITIES AND CULTURE OF THE BARABOO RANGE THROUGH PROMOTION OF ECOLOGICALLY RESPONSIBLE LAND USE. THIS MISSION IS ACHIEVED THROUGH PUBLIC EDUCATION, COOPERATION WITH AREA CONSERVATION GROUPS AND AGENCIES AND LAND TRUST ACTIVITIES SUCH AS A CONSERVATION EASEMENT ACQUISITION AND MONITORING. 11 11 1 35 0 0 67496 68391 0 0 202 1287 220 2 67918 69680 0 0 0 0 67584 70962 0 0 0 20248 25255 87832 96217 -19914 -26537 835521 932126 304 444 835217 931682 X BARABOO RANGE PRESERVATION ASSOCIATION WORKS TO PROTECT THE QUALITIES AND CULTURE OF THE BARABOO RANGE THROUGH PROMOTION OF ECOLOGICALLY RESPONSIBLE LAND USE. THIS MISSION IS ACHIEVED THROUGH PUBLIC EDUCATION, COOPERATION WITH AREA CONSERVATION GROUPS AND AGENCIES AND LAND TRUST ACTIVITIES SUCH AS A CONSERVATION EASEMENT ACQUISITION AND MONITORING. 0 0 72465 CONSERVE LANDS IN THE BARABOO RANGE THROUGH PURCHASE, MONITORING, AND ENFORCEMENT OF CONSERVATION EASEMENTS; MONITORED 32 EASEMENTS; COOPERATED WITH AREA CONSERVATION ORGANIZATIONS AND AGENCIES ON MUTUAL CONSERVATION EFFORTS. 72465 1 1 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 WI X BOOKKEEPER 6083557512 124 2ND ST BARABOO WI 53913 X BARRY HARTUP PRESIDENT 2.00 X X 0 0 0 AMY WORKMAN VICE PRESIDENT 2.00 X X 0 0 0 ROBERT ROLLEY TREASURER 2.00 X X 0 0 0 DAVID OLSON SECRETARY 2.00 X X 0 0 0 MARYLS GREENHALGH DIRECTOR 2.00 X 0 0 0 JEROME MERCER DIRECTOR 2.00 X 0 0 0 JANE HAWLEY STEVENS DIRECTOR 2.00 X 0 0 0 RALPH MIDDLECAMP DIRECTOR 2.00 X 0 0 0 LARRY PHELPS DIRECTOR 2.00 X 0 0 0 ARNIE UTZINGER DIRECTOR 2.00 X 0 0 0 JILL ELLINWOOD DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 68391 1800 68391 1287 1287 MISCELLANEOUS INCOME 900099 2 2 2 69680 1289 0 0 63000 47250 15750 3150 2362 788 4812 3609 1203 1800 1350 450 1088 816 272 PROFESSIONAL FEES 7423 5567 1856 UTILITIES 3824 2868 956 GENERAL AND ADMINISTRAT 2673 2005 668 EASEMENT INSURANCE 2331 2331 6116 4307 1809 96217 72465 23752 0 114494 105246 983 983 508984 602846 211060 223051 835521 932126 304 444 304 444 X 585217 697242 250000 234440 835217 931682 835521 932126 -26537 123002 0 X 1 X 0 0 0 X 82244 84406 149440 67496 68391 451977 82244 84406 149440 67496 68391 451977 451977 114868 81946 122976 -104935 124289 339144 791121 0.57130 0.68410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1 0 INVESTMENTS 223051 223051 X PART X, LINE 2: THE ASSOCIATION HAS EVALUATED FOR UNCERTAIN TAX POTISIONS. MANAGEMENT HAS DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022. BOTH FEDERAL AND STATE INFORMATION RETURNS REMAIN OPEN FOR EXAMINATION BY TAX JURISDICTIONS THROUGH THEIR RESPECTIVE STATUTES OF LIMITATIONS. PART II, LINE 5 WRITTEN MONITORING POLICY IS FOLLOWED TO MONITOR EASEMENTS ANNUALLY THROUGH ON-SITE INSPECTION AND STANDARDIZED MONITORING FORM. NO ENFORCEMENT ACTIONS HAVE BEEN NECESSARY TO DATE. FUNDS FOR MONITORING AND ENFORCEMENT HAVE BEEN REGULARLY SET ASIDE, CURRENTLY OVER 184,000 DEDICATED FOR EASEMENT ENFORECEMENT. EASEMENT LANGUAGE LISTS RIGHTS AND REMEDIES OF EASEMENT HOLDER FOR MONITORING AND ENFOREMCENT OF EASEMENTS BASELINES ESTABLISHED FOR ALL EASEMENTS ARE REVIEWED PRIOR TO MONITORING, VISIT PART II LINE 9. REPORTING BASELINES IN FINACIAL STATEMENTS TRASACTION VALUE OF THE EASEMENT IS REPORTED AS AN EXPENSE AND ANY GRANTS RECEIVED FOR THE SPECIFIC TRANSACTION ARE RECORDED AS REVENUE. MOST TRANSACTIONS ARE BARGAIN SALES, SO THE DONATED PORTION OF THE VALUE OF THE EASEMENT IS RECORDED AS BOTH REVENUE AND EXPENSE. THE VALUE OF THE EASEMENT IS NOT RECOGNIZED IN THE BALANCE SHEET SINCE THE EASEMENT HAS NO MARKETABLE VALUE AS AN ASSET NOR IS IT RECOGNIZED AS A LIABILITY. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT AND BOARD OF DIRECTORS REVIEW THE FEDERAL FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S SALARY ON AN ANNUAL BASIS FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.