2025-08-07T12:29:51-05:00 2024-09-30 390974031 WEGNER CPAS LLP PO BOX 150 BARABOO WI 539130150 990 2023-10-01 391423225 ALDO LEOPOLD FOUNDATION INC ALDO 6083550279 E13701 LEVEE ROAD BARABOO WI 53913 WELLINGTON B HUFFAKER IV EXECUTIVE DIRECTOR & PRESIDENT 6083550279 2025-08-05 1 0 JASON STEPHENS CPA P01263225 6083563966 2025-07-23 2023 2025-03-06 01:10:19Z WELLINGTON B HUFFAKER IV E13701 LEVEE ROAD BARABOO WI 53913 2970013 0 X ALDOLEOPOLD.ORG X 1982 WI FOSTERING A LAND ETHIC THROUGH THE LEGACY OF ALDO LEOPOLD. 13 13 44 70 0 0 1821223 2030249 57384 69549 98970 57680 205189 262229 2182766 2419707 1025 645 0 0 1181072 1313761 0 0 296412 1125585 1210291 2307682 2524697 -124916 -104990 11458219 12202685 591048 575611 10867171 11627074 X THE ALDO LEOPOLD FOUNDATION'S MISSION IS TO FOSTER A LAND ETHIC THROUGH THE LEGACY OF ALDO LEOPOLD. 0 0 1781020 645 69549 THE ALDO LEOPOLD FOUNDATION, INC. MISSION IS TO FOSTER THE LAND ETHIC THROUGH THE LEGACY OF ALDO LEOPOLD. THE FOUNDATION VISION IS TO WEAVE A LAND ETHIC INTO THE FABRIC OF OUR SOCIETY; TO ADVANCE THE UNDERSTANDING, STEWARDSHIP AND RESTORATION OF LAND HEALTH; AND TO CULTIVATE LEADERSHIP FOR CONSERVATION. AS THE EXECUTOR OF ALDO LEOPOLD'S LITERARY ESTATE, THE ALDO LEOPOLD FOUNDATION PROMOTES AWARENESS OF LEOPOLD'S WRITINGS AND PROVIDE INTERPRETATION OF HIS EXTENSIVE LEGACY IN CONSERVATION. THE FOUNDATION OWNS AND MANAGES THE ALDO LEOPOLD FARM AND SHACK NATIONAL HISTORIC LANDMARK, AND THE LEOPOLD CENTER, A LEED-PLATINUM CERTIFIED BUILDING, WHICH REPRESENTS OUR BASE OF OPERATIONS. FOUNDATION STAFF WELCOME THOUSANDS OF VISITORS A YEAR WANTING TO CONNECT THE PLACE-BASED LITERATURE OF LEOPOLD'S MASTERPIECE BOOK, A SAND COUNTY ALMANAC AND OUR CONTEMPORARY ON-THE-GROUND CONSERVATION WORK. THE FOUNDATION WORKS TO RAISE AWARENESS, EDUCATE, AND TRAIN A VARIETY OF AUDIENCES ON THE PHILOSOPHICAL AND APPLIED ASPECTS INHERENT IN A LAND ETHIC. OUR FUTURE LEADERS PROGRAM TRAINS RECENT COLLEGE GRADUATES TO UNDERSTAND AND APPLY LAND CARE. OUR LANDOWNER OUTREACH PROGRAM, MY WISCONSIN WOODS, INSPIRES LANDOWNERS TO FULFILL THEIR INTENTIONS TO IMPROVE THE HEALTH OF THEIR LAND. OUR CITIZEN ENRICHMENT THROUGH LEOPOLD WEEK AND COUNTLESS OTHER VIRTUAL AND ON-SITE PROGRAMS, CHALLENGES PARTICIPANTS TO UNCOVER THEIR OWN LAND ETHIC, NURTURE IT, AND SHARE IT WITH OTHERS. 1781020 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 0 0 0 0 0 0 0 0 0 1 12 0 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 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 53913 JACK SALZWEDEL CHAIR 1.00 X X 0 0 0 ANNE NEAL PETRI VICE CHAIR 1.00 X X 0 0 0 ANNE ROSS SECRETARY 1.00 X X 0 0 0 GAIL HANSON TREASURER 1.00 X X 0 0 0 ESTELLA LEOPOLD LIFETIME DIRECTOR (THRU FEBRUARY) 1.00 X 0 0 0 CLARE KAZANSKI DIRECTOR (THRU OCTOBER) 1.00 X 0 0 0 RON KUEHN DIRECTOR 1.00 X 0 0 0 SUSAN FLADER DIRECTOR 1.00 X 0 0 0 DAVID MOORE DIRECTOR (THRU FEBRUARY) 1.00 X 0 0 0 CHLORIS LOWE DIRECTOR 1.00 X 0 0 0 STEVE BABLITCH DIRECTOR 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 EDUARDO SANTANA-CASTELLON DIRECTOR 1.00 X 0 0 0 J BAIRD CALLICOTT DIRECTOR 1.00 X 0 0 0 WELLINGTON B HUFFAKER IV 611600 40.00 X 122294 0 5162 122294 0 5162 1 0 0 0 0 215753 1814496 15136 2030249 EDUCATION PROGRAMS 561520 69549 69549 69549 123355 123355 17747 17747 16232 0 16232 16232 16232 418515 1000 485190 0 -66675 1000 -65675 -65675 238157 65116 173041 173041 55209 55209 55209 2419707 69549 0 319909 645 645 139416 101930 18908 18578 910777 665886 123522 121369 23772 17380 3224 3168 150914 110336 20467 20111 88882 64983 12055 11844 68272 68272 13500 13500 290796 256390 13051 21355 10947 4447 6114 386 218077 157767 25452 34858 66634 44291 9143 13200 84390 59241 11509 13640 54406 47458 407 6541 10887 8212 2233 442 13034 5295 7280 459 315071 189881 96302 28888 61374 45923 14275 1176 MEMBERSHIP DUES 1137 238 564 335 BAD DEBT EXPENSE 497 497 1269 717 490 62 2524697 1781020 447265 296412 300 17402 657612 828149 374187 90027 8626 13191 89124 152330 44279 31860 9223522 3114420 6388645 6109102 3161413 4148326 95118 152410 86501 50973 552414 608915 11458219 12202685 117148 101711 473900 473900 591048 575611 X 7807961 8309830 3059210 3317244 10867171 11627074 11458219 12202685 X -104990 786664 78229 X 0 1 X 1 0 X 1144731 1774730 1709243 1821223 2030249 8480176 1144731 1774730 1709243 1821223 2030249 8480176 674268 7805908 105609 95046 121728 146181 157334 625898 108 6 146 260 9106334 1076034 0.85720 0.85480 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 3599734 873991 145874 19483 4308368 3372904 385840 139759 19251 3599734 4104369 10000 -703750 18063 19652 3372904 3539251 668120 89405 13597 4104369 3470598 176912 108259 3539251 0.25687 0.40029 0.34284 1 0 1596726 1596726 6808225 2519272 4288953 751598 546218 205380 66973 48930 18043 6109102 3291189 786664 20089 64729 871482 2419707 0 2419707 2531286 20089 20089 2511197 13500 13500 2524697 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 FIVE 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 78,229. FORM 990, PART VI, SECTION A, LINE 2 ESTELLA LEOPOLD AND CLARE KAZANSKI HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B 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 AII 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 2024. 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 78,229.