The Sand County Foundation INC FY2021 filing

Tax-deductible

Madison, WI501(c)(3)Since 1965EIN 39-6089450Revenue $6.2M in FY2021

On file with the IRSsandcountyfoundation.org44 E Mifflin St Ste 1005, 53703-2800 · Madison, WITax-exempt since Dec 1965Publicly supported charity — 170(b)(1)(A)(vi)

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Sand County foundation's mission is to inspire and empower a growing number of land owners and managers to ethically care for the land to sustain water resources, build healthy soil, enhance wildlife habitat, and support outdoor recreation.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$816K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $115K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$816K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
18
named funders · $619K
Looks good: 18 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$352K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.2M
+85% vs prior year
Spent
$3.7M
To programs
88%
Net assets
$15.1M
By yearFY2020–FY2025
Revenue
$6.2M
FY2021▲ +85%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.3M
FY2021$6.2M
FY2022$9.6M
FY2023$7.3M
FY2024$4.1M
FY2025$4.2M
Expenses
$3.7M
FY2021▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.0M
FY2021$3.7M
FY2022$6.6M
FY2023$7.5M
FY2024$9.6M
FY2025$4.9M
Net assets
$15.1M
FY2021▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2020$12.0M
FY2021$15.1M
FY2022$15.6M
FY2023$16.8M
FY2024$12.4M
FY2025$12.5M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1965.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $3.3M Management & general 10% · $374K Fundraising 2% · $86K

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

18 people listed on the 990; $816K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$162,210Pt VII · Sec A
Vice-President Agricultural Research & Conservatio
$144,287Pt VII · Sec A
Executive Director - Epic
$133,976Pt VII · Sec A
Vice-President External Relations
$123,177Pt VII · Sec A
Water Quality Partnerships Director
$121,381Pt VII · Sec A
National Director - Lca Program
$120,822Pt VII · Sec A
$10,024Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kevin McAleese$200,000$192,509$192,528$168,084$162,210$147,941
Heidi Peterson$170,195—————
Heidi Peterson PHD—$161,014$163,694$153,777$144,287$131,370
Timothy Male PHD——$135,366$155,013$133,976$127,177
Chris Schellpfeffer——$142,775———
Christina Schellpfeffer$139,533$133,514—$133,983$123,177$119,710
Lance Irving$132,295$126,924$128,917$126,088$120,822—
Kemper Durand———$127,665$121,381$120,416

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Inspires and enables private landowners to ethically manage natural resources through conservation programs and the prestigious Leopold Conservation Award.

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Provided by the organization

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3 programs · $3.3M · in their own filed words · FY2021
01

Conservation Policy and Influence

Through its conservation policy initiative, the foundation uses some of the same principles from its body of work to build and support ecosystem-scale species conservation models, greater access to safe drinking water supplies, and better use of data technology to achieve ecosystem restoration.

$1.3Mprogram expense
02

Agricultural Conservation

The foundation's agricultural conservation program demonstrates land management practices that protect soil and water, utilize them more efficiently, and maximize the environmental benefits and productive capacity of agricultural systems.

$1.2Mprogram expense
03

Leopold Conservation Award

The leopold conservation award recognizes farmers, ranchers and foresters for achievements in conservation on working land. With prominent partners in many states across the U.S., the foundation presents the annual awards in settings that showcase the landowners' conservation success among their peers.

$842Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 18 funders →
Grants paid · 102 grants · $9.5M · 2020–2025
American Farmland TrustDC · FY2025$333,630
Unitemized GrantFY2025$150,000
Dubuque Soil & Water Conservation DistrictFY2025$101,340
Sauk County LreFY2025$85,924
Green County Land and Water ConservationFY2025$66,932
Unitemized GrantFY2025$62,460
Level-Vu Acres LLCFY2025$22,115
National Audubon Society INCNY · FY2025$17,023
Gbjf Enterprises LLCFY2025$14,924
Pollack-Vu Dairy LLCFY2025$14,110
Wiltse Family Farms LLCFY2025$10,000
Viramontes Farms LLCFY2025$10,000
Twin Maples FarmFY2025$10,000
T L L Temple FoundationTX · FY2025$10,000
Kerwin Hill Farm LLCFY2025$10,000
See all 102 grants →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.2M
Ln 12
Gifts and grantsLn 1h$5.5M
Fees for servicesLn 2g$355K
Investment incomeLn 3$291K
Money outPt IX
$3.7M
Ln 25
Programscol B$3.3M
Managementcol C$374K
Fundraisingcol D$86K
Owns and owesPt X
$15.1M
net assets · Ln 32
Cash and savingsLn 1–2$2.0M
Total assetsLn 16$15.5M
LiabilitiesLn 26$352K
PeoplePt VI, VII
18
listed · VII A
PaidVII A7
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.5M
Government grantsLn 1e$540K
Fees for servicesLn 2g$355K
Investment incomeLn 3$291K
Other incomeLn 4–11$6K
Gains on assetsLn 7$92K
Total revenueLn 12$6.2M
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$2.0M
InvestmentsLn 11–13$12.6M
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$15.5M
LiabilitiesLn 26$352K
Net assetsLn 32$15.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 616
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$416K$2.0M
InvestmentsLn 11–13$11.1M$12.6M
Land, buildings, equipmentLn 10c$5K$3K
Total assetsLn 16$12.3M$15.5M
LiabilitiesLn 26$233K$352K
Net assetsLn 32$12.0M$15.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$126K$126K
Grants to domestic individualsLn 2$150K$150K
Pay of current officers, directors and key staffLn 5$192K$171K$15K$6K
Other salaries and wagesLn 7$1.8M$1.6M$141K$60K
Pension plan contributionsLn 8$60K$53K$5K$2K
Other employee benefitsLn 9$177K$158K$14K$6K
Payroll taxesLn 10$141K$125K$11K$5K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$62K$62K
Professional fundraising feesLn 11e$935$935
Investment management feesLn 11f$43K$43K
Other fees for servicesLn 11g$549K$535K$13K$405
Advertising and promotionLn 12$39K$15K$23K$547
Office expensesLn 13$93K$82K$8K$3K
Information technologyLn 14$22K$8K$13K$309
OccupancyLn 16$72K$68K$3K$1K
TravelLn 17$71K$66K$5K
Conferences, conventions and meetingsLn 19$90K$84K$5K
Depreciation, depletion and amortizationLn 22$2K$652$1K$24
InsuranceLn 23$8K$3K$5K$111
Other expenses (24a–d)Ln 24$32K$30K$2K$904
Total functional expensesLn 25$3.7M$3.3M$374K$86K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.2M$4.9M−$736K$12.5M 990 PDF
FY2024 $4.1M$9.6M−$5.5M$12.4M 990 PDF
FY2023 $7.3M$7.5M−$209K$16.8M 990 PDF
FY2022 $9.6M$6.6M$3.0M$15.6M 990 PDF
FY2021 Viewing $6.2M$3.7M$2.4M$15.1M 990 PDF
FY2020 $3.3M$3.0M$334K$12.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $6,154,396 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,713,436$5,501,243
I-9 Program service revenuePrior year $400,687$355,297
I-10 Investment incomePrior year $197,142$291,493
I-11 Other revenuePrior year $11,848$6,363
I-12 Total revenuePrior year $3,323,113$6,154,396
I-13 Grants and similar amounts paidPrior year $203,095$276,145
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,108,923$2,376,746
I-16a Professional fundraising feesPrior year $11,250$935
I-17 Other expensesPrior year $665,394$1,087,573
I-18 Total expensesPrior year $2,988,662$3,741,399
I-19 Revenue less expensesPrior year $334,451$2,412,997
Part VI · Governance 11 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,154,396 across 7 lines filed
Lines not itemized here account for $6,363 of total revenue; see the IRS return.
VIII-1e Government grants$540,150
VIII-1f All other contributions, gifts and grants$4,961,093
VIII-1h Total contributions, gifts and grants$5,501,243
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $355,297$355,297
VIII-3 Investment incomeExcluded from tax $199,225$199,225
VIII-7 Net gain or loss on sales of assetsExcluded from tax $92,268$92,268
VIII-12 Total revenueRelated to mission $355,297 · Unrelated business $0 · Excluded from tax $297,856$6,154,396
Part IX · Statement of functional expenses $3,741,399 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $126,345$126,345
IX-2 Grants to domestic individualsPrograms $149,800$149,800
IX-5 Pay of current officers, directors and key staffPrograms $170,724 · Management $14,940 · Fundraising $6,373$192,037
IX-7 Other salaries and wagesPrograms $1,606,502 · Management $140,585 · Fundraising $59,971$1,807,058
IX-8 Pension plan contributionsPrograms $53,121 · Management $4,649 · Fundraising $1,983$59,753
IX-9 Other employee benefitsPrograms $157,676 · Management $13,798 · Fundraising $5,886$177,360
IX-10 Payroll taxesPrograms $124,940 · Management $10,934 · Fundraising $4,664$140,538
IX-11b Legal feesManagement $4,797$4,797
IX-11c Accounting feesManagement $62,300$62,300
IX-11e Professional fundraising feesFundraising $935$935
IX-11f Investment management feesManagement $43,077$43,077
IX-11g Other fees for servicesPrograms $534,937 · Management $13,189 · Fundraising $405$548,531
IX-12 Advertising and promotionPrograms $15,253 · Management $23,348 · Fundraising $547$39,148
IX-13 Office expensesPrograms $82,219 · Management $7,966 · Fundraising $2,540$92,725
IX-14 Information technologyPrograms $8,282 · Management $13,202 · Fundraising $309$21,793
IX-16 OccupancyPrograms $67,632 · Management $3,397 · Fundraising $1,449$72,478
IX-17 TravelPrograms $65,988 · Management $5,320$71,308
IX-19 Conferences, conventions and meetingsPrograms $84,346 · Management $5,323$89,669
IX-22 Depreciation, depletion and amortizationPrograms $652 · Management $1,039 · Fundraising $24$1,715
IX-23 InsurancePrograms $2,980 · Management $4,750 · Fundraising $111$7,841
IX-24 Other expenses (24a–d)Programs $29,658 · Management $1,629 · Fundraising $904$32,191
IX-25 Total functional expensesPrograms $3,281,055 · Management $374,243 · Fundraising $86,101$3,741,399
Part X · Balance sheet $15,482,706 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $18,509$65,795
X-2 Savings and temporary cash investmentsStart of year $397,748$1,928,306
X-3 Pledges and grants receivableStart of year $620,359$844,594
X-4 Accounts receivableStart of year $97,598$21,529
X-9 Prepaid expenses and deferred chargesStart of year $33,812$35,848
X-10c Land, buildings and equipment, netStart of year $4,858$3,143
X-11 Publicly traded securitiesStart of year $6,352,010$7,956,571
X-12 Other securitiesStart of year $4,738,162$4,626,920
X-16 Total assetsStart of year $12,263,056$15,482,706
X-17 Accounts payable and accrued expensesStart of year $202,915$252,401
X-18 Grants payableStart of year $30,000$100,000
X-26 Total liabilitiesStart of year $232,915$352,401
X-27 Net assets without donor restrictionsStart of year $7,900,325$8,745,653
X-28 Net assets with donor restrictionsStart of year $4,129,816$6,384,652
X-32 Total net assets or fund balancesStart of year $12,030,141$15,130,305
X-33 Total liabilities and net assetsStart of year $12,263,056$15,482,706
Part XI · Reconciliation of net assets $15,130,305 net assets at year end
XI-1 Total revenue$6,154,396
XI-2 Total expenses$3,741,399
XI-3 Revenue less expenses$2,412,997
XI-4 Net assets at start of year$12,030,141
XI-5 Net unrealized gains (losses) on investments$687,167
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$15,130,305

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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