2026-07-29T15:30:36-05:00 2025-12-31 450250958 EIDE BAILLY LLP 14010 FNB PKWY STE 600 OMAHA NE 681545206 990 2025-01-01 363913497 JO DAVIESS CONSERVATION FOUNDATION INC JODA 8158589100 126 N MAIN ST ELIZABETH IL 61028 NATHAN AABERG PRESIDENT/CEO 8158589100 2026-07-21 1 WENDY R COOLEY CPA P01523804 4023302660 2026-07-21 2025 2025-03-06 01:10:19Z NATHAN AABERG 126 N MAIN ST ELIZABETH IL 61028 8039037 0 X WWW.JDCF.ORG X 1993 IL TO PRESERVE AND STEWARD LAND FOR THE LASTING WELL-BEING OF ALL PEOPLE AND WILDLIFE. 14 14 21 133 0 0 1745343 4977333 272374 286873 908338 86337 0 0 2926055 5350543 11950 21060 0 0 1050567 1178306 0 395426 638932 1575850 604979 2638367 2199771 287688 3150772 21394058 25706751 196961 177433 21197097 25529318 X JDCF WORKS TO PRESERVE AND STEWARD LAND AND WATER FOR THE LASTING WELL-BEING OF ALL PEOPLE AND WILDLIFE. 0 0 802498 87169 STEWARDSHIP AND PUBLIC ACCESS: IN ANY GIVEN YEAR THESE SERVICES MAKE UP THE LARGEST ANNUAL PROGRAM EXPENSE FOR JDCF. LABOR AND EQUIPMENT COMPRISE THE BULK OF THESE PROGRAM SERVICES FOR THE CARE, MAINTENANCE AND ECOLOGICAL RESTORATION OF THOUSANDS OF ACRES OF PROPERTY HELD IN PUBLIC TRUST FOR THE BENEFIT OF ALL PEOPLE AND WILDLIFE IN NW ILLINOIS. IN 2025, JDCF'S DRIFTLESS STEWARDSHIP INITIATIVE (DSI) PROGRAM WAS WOUND DOWN. OF THE MORE THAN 2,000 ACRES THAT JDCF OWNS, APPROXIMATELY 1,500 ACRES WITH OVER 60 MILES OF TRAILS ARE OPEN TO THE PUBLIC FOR PASSIVE RECREATION AND EDUCATIONAL EXPERIENCES, INCLUDING TWO PARTNER PRESERVES. IN 2025, WE ESTIMATE OVER 25,000 PEOPLE VISITED OUR PRESERVES. OUR DEDICATED TEAM OF RESTORATION SPECIALISTS ACQUIRED A NEW SURE TRAC TRAILER AND ATV THROUGH AN ILDNR GRANT. REVENUE FOR STEWARDSHIP TOTALED APPROXIMATELY $432,000; DONOR CONTRIBUTIONS TOTALED $68,756. 283868 5945 EDUCATIONAL SERVICES: IN 2025, JDCF CONTINUED MAKING DEEP CONNECTIONS WITH INDIGENOUS TRIBES (WHO FORMERLY CALLED JO DAVIESS COUNTY HOME), SPECIFICALLY THE HO-CHUNK (AND WINNEBAGO) NATIONS AND THE SAC AND FOX NATION OF OKLAHOMA. IN COLLABORATION WITH THESE GROUPS, JDCF IS AT THE BEGINNING OF A LONG-TERM LEARNING JOURNEY WITH AN END GOAL OF PROVIDING EDUCATION AND OUTREACH OPPORTUNITIES FOR LISTENING, LEARNING, AND CELEBRATING THE HERITAGE OF THE LAND IT PRESERVES AND STEWARDS. OUR EDUCATION DEPARTMENT ADDED ONE NEW STAFF MEMBER IN 2025 AND LAUNCHED THE MIGHTY ACORNS PROGRAM BRINGING CONSERVATION EDUCATION THAT MEETS STATE EDUCATION STANDARDS INTO LOCAL SCHOOL CLASSROOMS. DELIVERING JDCF'S EDUCATION AND OUTREACH SERVICES DEPENDS ON PARTNERSHIPS WITH COMMUNITY ORGANIZATIONS, SUPPORT FROM A ROBUST VOLUNTEER CORPS OF OVER 50 VOLUNTEERS, AND SUPPORT FROM LOCAL BUSINESSES AND GRANTS FROM PRIVATE GIVING FOUNDATIONS. GRANTS, INDIVIDUAL AND LOCAL BUSINESS PARTNER CONTRIBUTIONS TOTALED APPROXIMATELY $90,000. 233799 21060 193759 LAND PRESERVATION: JDCF PRESERVES LAND IN TWO DISTINCT WAYS, CONSERVATION EASEMENTS AND ACQUISITIONS. DONOR CONTRIBUTIONS TOTALED APPROXIMATELY $5,000. 1320165 1 1 0 0 0 0 1 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 13 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL WI X DEBBIE LARYS 8158589100 126 N MAIN STREET ELIZABETH IL 61028 STEVE BARG EXECUTIVE DIRECTOR 40.00 0.00 X 107581 0 6215 EMILY PAINTER PRESIDENT THRU 04/2025 6.00 0.00 X X 0 0 0 ALAN WENZEL VICE PRESIDENT/PRESIDENT 6.00 0.00 X X 0 0 0 SUSAN MCDONALD SECRETARY THRU 04/2025 4.00 0.00 X X 0 0 0 CARTER NEWTON SECRETARY 4.00 0.00 X X 0 0 0 MARILYN SPIROFF TREASURER 6.00 0.00 X X 0 0 0 FRAN PETERSON VICE PRESIDENT AS OF 04/2025 2.00 0.00 X X 0 0 0 LAURIE MATTAS DIRECTOR 2.00 0.00 X 0 0 0 RANDY DOWNING DIRECTOR 2.00 0.00 X 0 0 0 DAN DICK DIRECTOR 2.00 0.00 X 0 0 0 CHRIS LARSON DIRECTOR 2.00 0.00 X 0 0 0 DOUG DUFFORD DIRECTOR 2.00 0.00 X 0 0 0 ROBERTA ASHER DIRECTOR 2.00 0.00 X 0 0 0 KEN BEACH DIRECTOR 2.00 0.00 X 0 0 0 NAN HOFF DIRECTOR 2.00 0.00 X 0 0 0 JENNA DIEDRICH DIRECTOR 2.00 0.00 X 0 0 0 LOIS GORDON DIRECTOR 2.00 0.00 X 0 0 0 107581 0 6215 1 0 0 0 0 8168 4969165 318120 4977333 FEE FOR SERVICE 611710 174845 174845 STEWARDSHIP/RENTAL INCOME 532000 87169 87169 EDUCATIONAL REVENUE 611710 5945 5945 18914 18914 286873 60681 60681 2714150 2688494 25656 25656 25656 5350543 286873 0 86337 21060 21060 115361 38069 38069 39223 921552 715313 57330 148909 13489 10247 628 2614 49434 36304 3123 10007 78470 54971 6710 16789 30188 30188 395426 395426 34526 34526 16912 6444 8479 1989 16087 1798 1543 12746 22863 7957 10657 4249 7152 6085 895 172 43171 10563 32608 14096 12382 274 1440 54936 50713 4009 214 1439 1439 127507 127507 52791 47445 4467 879 LAND PROTECTION AND PRE 121812 121812 EQUIPMENT 27059 27059 VEHICLE MAINTENANCE 20241 20241 DUES AND SUBSCRIPTIONS 7826 1997 1554 4275 6373 759 5614 2199771 1320165 240674 638932 21893 481246 1562421 1104028 301228 1427921 42733 31030 6702 13191 2044613 732658 1412923 1311955 10244868 13529090 7801290 7808290 21394058 25706751 134286 133474 23866 20630 38809 23329 196961 177433 X 10008152 10125400 11188945 15403918 21197097 25529318 21394058 25706751 X 3150772 1195499 -14050 X X 0 1 X 1 0 X 1243810 3838436 6064046 1745343 4977333 17868968 1243810 3838436 6064046 1745343 4977333 17868968 8006432 9862536 169587 134887 196794 51933 60681 613882 18482850 1290684 0.53360 0.56840 X SCHEDULE A, PART II, LINE 1: REVISIONS WERE MADE TO THE AMOUNT OF CONTRIBUTION REVENUE REPORTED ON LINE 1 FOR TAX YEARS 2022 AND 2023 TO ADJUST FOR UNCOLLECTIBLE PLEDGES WRITTEN OFF IN SUBSEQUENT YEARS. CONTRIBUTION REVENUE WAS REDUCED BY $527,777 AND $13,850 FOR TAX YEARS 2022 AND 2023, RESPECTIVELY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 35 4707.53 0 1 1 200.00 19041 8834863 2525346 1040773 894252 11506730 5698730 2325984 1050361 216571 23641 8834863 3629287 1438067 659716 28340 5968730 4226960 25456 449508 151274 22347 3629287 3560810 281003 411914 26767 4226960 0.00000 1.00000 0.00000 0 0 1182422 121355 1061067 535231 371796 163435 326960 239507 87453 1311955 LAND HELD FOR PRESERVATION 7773255 CONSERVATION EASEMENTS, NET 35 NOTE RECEIVABLE - RELATED ENTITY 35000 7808290 X 6720243 1195499 208727 1404226 5316017 34526 34526 5350543 2388022 208727 14050 222777 2165245 34526 34526 2199771 PART X, LINE 2: MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XII, LINE 2D - OTHER ADJUSTMENTS: PLEDGES WRITTEN OFF 14,050. PART II, LINE 9: CONSERVATION EASEMENTS PURCHASED ARE RECORDED AT THEIR APPRAISED VALUE. THE DIFFERENCE BETWEEN THE PURCHASE PRICE AND THE CONSERVATION EASEMENT'S APPRAISED VALUE IS REFLECTED AS A GIFT OF LAND OR DEVELOPMENT RIGHTS. HOWEVER, ONCE THE DEVELOPMENT RIGHTS FOR A SPECIFIC CONSERVATION EASEMENT ARE EXTINGUISHED, GENERALLY IMMEDIATELY AFTER THE SIGNING OF THE EASEMENT AGREEMENT, A VALUATION ALLOWANCE IS ESTABLISHED TO REDUCE THE VALUE OF THE CONSERVATION EASEMENT TO $1. IF DONATED, NO VALUE HAS BEEN ASSIGNED TO THE CONSERVATION EASEMENTS DUE TO THE LACK OF FORSEEABLE FUTURE CASH FLOW BENEFITS AND ABSENCE OF A SECONDARY CONSERVATION EASEMENT MARKET. PART V, LINE 4: ENDOWMENT FUNDS ARE TO BE USED FOR THE DEFENSE OF EASEMENTS AND CONSERVATION PROJECTS. AT THE BOARD'S DISCRETION FUNDS CAN BE PLACED INTO AN ENDOWMENT FUND FOR FUTURE USE. X X X X 1 CCS FUNDRAISING 155 NORTH WACKER CHICAGO IL 60606 CAMPAIGN CONSULTANT 0 4167124 395426 3771698 4167124 395426 3771698 IL WI 1 CASPER CREEK NATURAL CEMETERY COMPANY INC PO BOX 195 ELIZABETH IL 61028 845100380 21060 0 COOPERATIVE REVENUE COLLECTION AND SHARING 0 1 PART I, LINE 2: JO DAVIESS DOES NOT PROVIDE GRANTS TO OTHER ORGANIZATIONS, BUT THE RELATED PARTY RELATIONSHIP WITH CCNC ALLOWS THEM TO RECEIVE A CERTAIN AMOUNT OF FUNDS EVERY YEAR (ASSISTANCE) THROUGH THE COOPERATIVE REVENUE COLLECTION AND SHARING AGREEMENT. X 4 311653 AVG HIGH-LOW VALUE X GOODS 89 6467 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN (B) FOR THE SECURITIES DONATED REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED DURING 2025 AND THE NUMBER REPORTED IN COLUMN (B) FOR THE GOODS RECEIVED REPRESENTS THE NUMBER OF ITEMS DONATED IN 2025. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE EMPOWERED TO ACT ON BEHALF OF THE BOARD BETWEEN REGULARLY SCHEDULED BOARD MEETINGS ON ALL MATTERS EXCEPT THOSE DEFINED IN THE BYLAWS. ANY ACTION TAKE BY THE EXECUTIVE COMMITTEE SHALL BECOME AN ACTION OF THE BOARD AND BINDING UPON THE FOUNDATION UPON RATIFICATION BY THE BOARD AT A SUBSEQUENT MEETING. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION IS MADE UP WITH MEMBERS THAT PAY ANNUAL DUES TO THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS IN GOOD STANDING ARE ENTITLED TO ONE (1) VOTE PER MEMBER. MEMBERS MAY VOTE IN PERSON AT ELECTIONS FOR POSITIONS ON THE BOARD THAT SHALL BE CONDUCTED AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT AND FORM 990 ARE REVIEWED BY THE FINANCE COMMITTEE, AND THEN REVIEWED AND VOTED ON BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C EACH INSIDER SHALL BE PROVIDED WITH AND ASKED TO REVIEW A COPY OF THE POLICY AND ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. ANNUALLY, EACH INSIDER SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY CONFLICTS OF INTEREST. THE POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED TO ALL STAFF AND INSIDERS. PRIOR TO A BOARD OR COMMITTEE ACTION, A DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL MATERIAL FACTS. THE PERSON WITH THE CONFLICT SHALL NOT PARTICIPATE OR BE PERMITTED TO HEAR THE DECISION OF THE MATTER AT HAND. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION INCLUDES A WRITTEN, FORMAL ANNUAL REVIEW KEPT IN PERSONNEL FILES. COMPARABILITY DATA IS PULLED FROM THE LAND TRUST ALLIANCE SALARIES AND BENEFITS SURVEY WHICH IS UPDATED PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ADMINISTRATIVE OFFICES LOCATED IN ELIZABETH, IL. FORM 990, PART XI, LINE 9: PLEDGES WRITTEN OFF -14,050. FORM 990, LINE 2C THE FINANCE COMMITTEE IS REPONSIBLE FOR THE OVERSIGHT OF THE INDEPENDENT AUDITORS AND THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CASPER CREEK NATURAL CEMETERY COMPANY INC PO BOX 195 ELIZABETH IL 61028 845100380 BURIAL SERVICES IL N/A C 83341 171581 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CASPER CREEK NATURAL CEMETERY COMPANY INC D 267710 CASH