Wdh Foundation-C4

Not tax-deductible

Saint Louis, MO501(c)(4)Environment EIN 37-6573574Revenue $2.8M in FY2024

On file with the IRS600 Washington Avenue, 63101-1361 · Saint Louis, MOTax-exempt since Sep 2014

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Land conservation

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
49¢ of each $1 spent went to programs.
$12K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.0M a year · 66% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
49%
of spending
Concern: 49% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$12K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
18 mo
of spending, in cash
Plus $81.7M in investments, Pt X · Ln 11–13
Looks good: 17.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$184K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.8M
+220% vs prior year
Spent
$645K
To programs
49%
Net assets
$91.5M
By yearFY2020–FY2024
Revenue
$2.8M
FY2024▲ +220%
Tap a bar for its year
Revenue by fiscal year
FY2020$863K
FY2021$1.8M
FY2022$1.4M
FY2023$887K
FY2024$2.8M
Expenses
$645K
FY2024▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$465K
FY2021$447K
FY2022$535K
FY2023$536K
FY2024$645K
Net assets
$91.5M
FY2024▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$77.7M
FY2021$87.0M
FY2022$76.4M
FY2023$83.6M
FY2024$91.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

49 cents of each dollar spent went to programs.

Program services 49% · $317K Management & general 51% · $328K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $12K paid to officers and key staff.

Part VII, Section A · reportable compensation
$11,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Bryan W Gaynor’s $12K as Trustee is at the 0th percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022
Bryan W Gaynor$11,500$28,500$14,313

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Conserves land by owning property in Humboldt County, California.

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Provided by the organization

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1 program · $317K · in their own filed words · FY2024
01

Land conservation through ownership of 100% interest in Fernlands LLC, a California limited liability company that holds approximately 260 acres of land in Humboldt County, California.

$317Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.8M
Ln 12
Investment incomeLn 3$2.8M
Other incomeLn 4–11$4K
Money outPt IX
$645K
Ln 25
Programscol B$317K
Managementcol C$328K
Owns and owesPt X
$91.5M
net assets · Ln 32
Cash and savingsLn 1–2$950K
Total assetsLn 16$91.7M
LiabilitiesLn 26$184K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$2.8M
Other incomeLn 4–11$4K
Gains on assetsLn 7$1.4M
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
SavingsLn 2$950K
Cash and savings togetherLn 1–2$950K
InvestmentsLn 11–13$81.7M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$118K
Total assetsLn 16$91.7M
LiabilitiesLn 26$184K
Net assetsLn 32$91.5M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.4M$950K
InvestmentsLn 11–13$72.2M$81.7M
Land, buildings, equipmentLn 10c$1.9M$1.1M
Total assetsLn 16$83.8M$91.7M
LiabilitiesLn 26$227K$184K
Net assetsLn 32$83.6M$91.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$12K$0$12K$0
Legal feesLn 11b$145K$105K$39K$0
Accounting feesLn 11c$39K$0$39K$0
Investment management feesLn 11f$233K$0$233K$0
Other fees for servicesLn 11g$2K$0$2K$0
OccupancyLn 16$6K$4K$2K$0
Depreciation, depletion and amortizationLn 22$1K$1K$0$0
InsuranceLn 23$19K$19K$0$0
Other expenses (24a–d)Ln 24$188K$188K$0$0
All other expensesLn 24e$2K$0$2K$0
Total functional expensesLn 25$645K$317K$328K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.8M$645K$2.2M$91.5M 990 PDF
FY2023 $887K$536K$350K$83.6M 990 PDF
FY2022 $1.4M$535K$822K$76.4M 990 PDF
FY2021 $1.8M$447K$1.4M$87.0M 990 PDF
FY2020 $863K$465K$398K$77.7M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $2,835,891 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $915,382$2,832,291
I-11 Other revenuePrior year −$28,643$3,600
I-12 Total revenuePrior year $886,739$2,835,891
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $28,500$11,500
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $507,761$633,913
I-18 Total expensesPrior year $536,261$645,413
I-19 Revenue less expensesPrior year $350,478$2,190,478
Part VI · Governance 3 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $2,835,891 across 4 lines filed
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $1,466,623$1,466,623
VIII-6 Net rental income or lossExcluded from tax $3,600$3,600
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $1,365,668$1,365,668
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $2,835,891$2,835,891
Part IX · Statement of functional expenses $645,413 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $11,500 · Fundraising $0$11,500
IX-11b Legal feesPrograms $105,283 · Management $39,429 · Fundraising $0$144,712
IX-11c Accounting feesPrograms $0 · Management $38,896 · Fundraising $0$38,896
IX-11f Investment management feesPrograms $0 · Management $232,549 · Fundraising $0$232,549
IX-11g Other fees for servicesPrograms $0 · Management $1,625 · Fundraising $0$1,625
IX-16 OccupancyPrograms $3,896 · Management $2,162 · Fundraising $0$6,058
IX-22 Depreciation, depletion and amortizationPrograms $1,151 · Management $0 · Fundraising $0$1,151
IX-23 InsurancePrograms $18,945 · Management $0 · Fundraising $0$18,945
IX-24 Other expenses (24a–d)Programs $187,931 · Management $0 · Fundraising $0$187,931
IX-24e All other expensesPrograms $0 · Management $2,046 · Fundraising $0$2,046
IX-25 Total functional expensesPrograms $317,206 · Management $328,207 · Fundraising $0$645,413
Part X · Balance sheet $91,686,146 assets, 15 lines filed
Asset lines not itemized here account for $225,000; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $2,444,813$949,814
X-3 Pledges and grants receivableStart of year $7,112,359$7,541,680
X-4 Accounts receivableStart of year $2,041$1,000
X-9 Prepaid expenses and deferred chargesStart of year $20,000$20,000
X-10c Land, buildings and equipment, netStart of year $1,923,576$1,126,895
X-11 Publicly traded securitiesStart of year $63,980,376$74,231,619
X-12 Other securitiesStart of year $8,182,554$7,471,911
X-15 Other assetsStart of year $118,227$118,227
X-16 Total assetsStart of year $83,814,406$91,686,146
X-17 Accounts payable and accrued expensesStart of year $222,995$183,812
X-26 Total liabilitiesStart of year $226,623$183,812
X-27 Net assets without donor restrictionsStart of year $76,479,767$83,960,654
X-28 Net assets with donor restrictionsStart of year $7,108,016$7,541,680
X-32 Total net assets or fund balancesStart of year $83,587,783$91,502,334
X-33 Total liabilities and net assetsStart of year $83,814,406$91,686,146
Part XI · Reconciliation of net assets $91,502,334 net assets at year end
XI-1 Total revenue$2,835,891
XI-2 Total expenses$645,413
XI-3 Revenue less expenses$2,190,478
XI-4 Net assets at start of year$83,587,783
XI-5 Net unrealized gains (losses) on investments$5,294,752
XI-9 Other changes in net assets$429,321
XI-10 Net assets at end of year$91,502,334

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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