Fall 2008

Save March 12 for the 2009 Wisconsin Land Trust Retreat
A Don’t Miss Day for Land Conservationists

If you're part of a Wisconsin Land Trust please plan to be in Madison that day. Here’s why-

Gathering Waters Conservancy invites all staff and board members of Wisconsin land trusts to join us for the annual Wisconsin Land Trust Retreat. This year's retreat will be held in Madison on March 12th, immediately preceding the start of LTA’s Midwest Land Conservation Conference.

8:30-12:30 Morning session

Land Trust Show and Tell
Meet your colleagues statewide, share highlights, news, concerns and wisdom from the trenches of Wisconsin land protection.

A Wisconsin Policy Update
     • The status of Stewardship Fund rule-making and public access concerns.
     • A progress report from the Campaign for Wisconsin’s Farm and Forest Lands

Protected Lands as Tourist Destinations
A conversation with the manager of TravelWisconsin.com, the Department of Tourism’s web guide. Tourism wants to know about protected gems, short hikes, birding hot spots and opportunities to get outside in Wisconsin. Come introduce yourselves and your great work.

Continental Breakfast and Lunch provided.

1:00-4:00 Midwest Land Conservation Conference

Advanced Practitioners' Session
The first session of the ’09 Midwest conference – join fellow land trust leaders to discuss the finer points of challenges inherent in land trust work. A panel of your peers will introduce this years’ topics:
     • Addressing a backlog of baseline reports and/or management plans
     • Handling Third-Party Violations
     • Managing a volunteer easement monitoring program

For full conference details and registration visit www.lta.org/learning/training/rc/midwest

6:30-8:00 Wisconsin Land Trust Party

At Café Soleil featuring local produce and, of course, Wisconsin brews and spirits. Please join us for a much deserved toast to your essential work.

There is no cost to attend the Wisconsin Land Trust Retreat (or the Party) but we will ask that you pre-register. Registration materials will be in your mail and on our web page early next year. We look forward to seeing you in March!

More details are available at www.gatheringwaters.org/retreat.

Return to top

8th Annual Midwest Land Conservation Conference - Save the Date!
March 12-14 | Pyle Center | Madison, WI

The Midwest Office of the Land Trust Alliance and Gathering Waters Conservancy invite you to attend the 8th Annual Midwest Land Conservation Conference.  The Alliance is pleased to be partnering with Gathering Waters Conservancy this year.  The conference will be held at the University of Wisconsin Extension’s Pyle Center in Madison, Wisconsin on March 12-14, 2009.

Conference details and registration forms will soon be available on LTA's web site.

Return to top

Land Trusts and Brownfields, a Potentially Beautiful Relationship
But start thinking about potential liability before acquiring a property.   

By Laurie Egre, DNR Remediation and Redevelopment Program

Brownfields are probably not the first thing a land trust thinks about when considering acquisition of property, but they should be considered.  What if that great green space someone wants to donate has old underground petroleum tanks, or the rail line that cuts across a far corner is right where a chemical tank car derailed and spilled 15 years ago?  Don’t give up on these properties; just be an educated property receiver.  The Department of Natural Resources (DNR) has tools to help you.

Maybe you’re wondering “Well, what exactly is a brownfield?”  Brownfields are abandoned, idle or underused commercial or industrial properties where reuse is hindered by real or perceived contamination.  They can be anything from a razed gas station or vacant manufacturing plant to a rural tract that has been subject to “midnight dumping”.  Land trusts and others can take advantage of state and federal brownfield liability relief tools, as well as brownfield-specific financial aids, to help turn a brownfield into a conservation reserve or other public area.

Here are a few things to keep in mind when considering the possibilities for a land trust at a property with either potential or confirmed contamination:

1.  Get on-line information – DNR’s Remediation and Redevelopment (RR) Program maintains an on-line map and database of properties known to be contaminated, showing the status of the cleanup and any associated environmental land use controls.  Visit CLEAN at dnr.wi.gov/org/aw/rr/clean.htm.

2.  Give us a call – The RR Program has knowledgeable staff who understand the relationship between environmental contamination and land use.  Our brownfield specialists are listed at dnr.wi.gov/org/aw/rr/technical/lists/contact_rr.htm.  Call if you have questions or want to schedule a free “green team” meeting to discuss your project.

3.  Financial help! – Yes, the RR Program offers several brownfield grant and loan programs, as well as tax incentives, for cleanup and reuse of contaminated properties.  To be eligible, a land trust would usually need to work in partnership with a local government.  Brownfield Site Assessment Grants help at the front end by providing resources to determine whether a property is contaminated and to demolish abandoned buildings.  Points are awarded for land use that will include public access to the property.  Brownfield Green Space and Public Facilities Grants are designed to help clean up the brownfield, and often follow a Site Assessment Grant.  For more information, please visit our financial web pages at dnr.wi.gov/org/aw/rr/financial/index.htm, which includes our Financial Resources Guide for Cleanup and Redevelopment.

4.  Liability relief - Environmental liability relief is available to local governments and lenders, and also to anyone else who has completed a cleanup of a contaminated property.  In general, Wisconsin’s environmental liability law, s. 292.11, Wis. Stats., starts by assigning liability to anyone who "causes", "possesses" or "controls" contamination, including someone who purchases a property that is already contaminated.  Nonetheless, Wisconsin law offers important liability relief tools to those interested in using brownfields.  For more information, please visit the RR Program’s liability web pages at dnr.wi.gov/org/aw/rr/liability/index.htm.

5.  Acquisition pitfalls - To preserve both liability relief and financial options, land trusts and others must evaluate their methods of property acquisition.  Don’t start thinking about environmental liability after purchasing a property!  It may be too late.  Environmental liability can be complicated and property acquisition is a critical first step.  The Land Trust Alliance, in Land Trust Standards and Practices, recommends conducting environmental due diligence before acquisition.  Here are a few vocabulary words to help you understand this:

• Bona Fide Prospective Purchaser – This is a liability defense under Superfund law (CERCLA) for property owners who purchase contaminated property after January 11, 2002, conduct due diligence following the All Appropriate Inquiry standard (see next item) before purchase and comply with any continuing obligations.  Even if contamination is discovered, the purchaser has demonstrated “due diligence” and may present a federal liability defense, and may also qualify for federal brownfield grants.

• All Appropriate Inquiry (AAI) – This is a federal code that establishes standards for environmental due diligence.  When AAI is completed prior to a property transaction in order to assess the likelihood of contamination, the purchaser may qualify as a bona fide prospective purchaser.  If you are looking for an environmental professional to conduct AAI, please see our information at dnr.wi.gov/org/aw/rr/cleanup/select_ec.htm.

• Strict, Joint and Several – This is the liability standard in Wisconsin law (s. 292.11, Wis. Stats.) for environmental contamination.  It holds a person responsible for investigating and cleaning up contamination even if others hold some responsibility and even if the person did not cause the contamination (e.g. purchased contaminated property).  There is no equivalent to the federal bona fide prospective purchaser provision in Wisconsin law.

• Local Government Unit Liability Exemption – Land trusts working in partnership with a local government may be able to take advantage of this liability exemption.  Local governments that acquire property through “involuntary” methods such as tax delinquency, bankruptcy, condemnation, eminent domain, escheat, slum clearance, blight elimination and using Stewardship funds do not have liability for investigation and cleanup of the contamination, as long as they protect public health.

• Voluntary Party Liability Exemption (VPLE) - This is a fee-based option for owners, purchasers, local governments and others to become exempt from future liability for contamination that has been satisfactorily cleaned up.  The liability exemption is passed along to future property owners.

For more information about methods of evaluating the environmental condition of a property, please check our environmental site assessment web pages at dnr.wi.gov/org/aw/rr/liability/esa.htm.

Return to top

2009 Conservation Lobby Day - February 25

Since the first Conservation Lobby Day in 2005, it has grown from just over 100 citizens to over 500! Each year these citizens from across Wisconsin descend on the Capitol to share their conservation values with their Legislators. As we head into the 5th annual Conservation Lobby Day, there is one thing we can guarantee-when citizens come together to make their conservation values known, legislators listen, and conservation victories soon follow!

The reauthorization of the Knowles-Nelson Stewardship Fund and the passage of the Strong Great Lakes Compact are two great examples of how citizen lobbying resulted in ground-breaking conservation laws.

The participation of local groups and citizens like YOU is incredibly important to the success of Conservation Lobby Day. Every day throughout the state, countless citizens work tirelessly to protect the local land, water, and wildlife.

Conservation Lobby Day is a unique opportunity to share your conservation stories and experiences with legislators and have a huge impact on conservation policies affecting all of Wisconsin.

In 2009-2010, the conservation community will be fighting to:

* Preserve Groundwater: Wisconsin's Buried Treasure: manage Wisconsin's groundwater resources to preserve drinking water supplies, lakes, streams, and wetlands.
* Stop Global Warming in Wisconsin: address the threats of global warming in Wisconsin through clean, renewable energy jobs and energy conservation.
* Restore Conservation Integrity: return Wisconsin to an Independent DNR Secretary and a timely appointment of Natural Resource Board members.
* Protect Wisconsin's Drinking Water: protect Wisconsin's drinking water supplies by making sure we safely spread agricultural, municipal, and industrial waste.

PARTICIPATE IN CONSERVATION LOBBY DAY 2009!

You can help make sure these priorities get checked off the to-do list of state legislators. Join us for Conservation Lobby Day on Wednesday, February 25th to tell your legislators why you care about the Wisconsin Conservation Priorities. The event is free, and registration begins at 9:00 at the Monona Terrace in Madison (One John Nolen Drive). The program begins at 10:00, and ends at 5:00 pm with a reception and social.

Learn more or register to attend at www.conservationvoters.org.

Return to top

Working Lands Workshops set for December

The Wisconsin Towns Association will host five one-day workshops throughout the state in December on the future of Wisconsin's working lands. The first round of workshops sponsored by WTA will present information on tools available to balance the need to protect rural areas for use as farmland, open space and wooded acreage with the need for development for homes and businesses to accommodate local growth. 

The WTA along with the Wisconsin Counties Association, the Council of Rural Initiatives, and the West Central Regional Planning Commission will join the state agriculture department and the American Farmland Trust to conduct these working lands workshops. 

Each session is 8 a.m. – 3:30 p.m. with lunch included. The fee is $35 per person. See the full workshop agenda »

The dates and locations are:
     December 8 - Kalahari Resort and Convention Center, 1305 Kalahari Dr., Wisconsin Dells
     December 9 - 29 Pines-Sleep Inn and Conference Center, 5872 33rd Ave., Eau Claire
     December 16 - Liberty Hall, 800 Eisenhower Dr., Kimberly
     December 17 - New Holiday Inn and Convention Center, 1001 Amber Ave., Stevens Point
     December 18 - Jansen's Banquet Hall, 1245 Whitewater Ave., Fort Atkinson

The workshops will also feature a presentation by Bob Wagner, Senior Director for Farmland Protection Programs of American Farmland Trust.  Wagner has extensive experience in farmland protection efforts at national, state and local levels and will report on the national trends and what other states and communities are doing to protect farmland. 

Register for a workshop »

To register for a workshop or for more information, call 715-526-3157 or 608-224-4625.

Return to top

IRS Form 990 Revisions

The IRS has made significant revisions to Form 990, Return of Organization Exempt from Income Tax, the annual information tax return filed by most land trusts. The revamped Form 990 is effective for years ended December 31, 2008 or later (that is, tax returns filed in 2009 and beyond).

Among the many changes you will see when you complete your 2008 Form 990 are the following:

1. The revised Form contains new sections on “Governing Body and Management,” “Policies,” and “Disclosure,” which require the organization to disclose more information about how it is governed. Among the questions you will have to answer:

• Did the organization document the actions taken during the year by the Board of Directors or other body having authority to act for the Board?
• Was a copy of the Form 990 provided to the organization’s governing body before it was filed?
• Does the organization have a written conflict of interest policy?
• Are officers, directors, and key employees required to disclose annually interests that could give rise to conflicts?
• If the organization monitors compliance with this policy, describe how it does so.
• Does the organization have a written whistleblower policy?
• Does the organization have a written document retention and destruction policy?
• Did the process for determining compensation of the Executive Director, officers, and other key employees include review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? If so, describe the process.
• Describe how the organization makes available for public inspection its governing documents, conflict of interest policy, and financial statements.

Since you will be required to disclose more about your organization’s governance, you should prepare now by taking the following actions:

• Update the conflict of interest policy, and make sure all board members and key employees complete annual conflict of interest statements.
• Be sure that you have minutes of all Board meetings, and of meetings of all committees that can act on behalf of the Board.
• Develop and approve whistleblower and document retention policies, if your organization has not already approved them.
• If compensation of key employees is based on market information or other comparability data, be sure to document the Board’s use of such information, and its deliberation about compensation decisions.

2. The revised Form 990 contains a new section on “Other IRS Filings,” in which your organization discloses compliance with the following IRS reporting requirements:

• The number of W-2 forms filed (reports compensation paid to employees during the year)
• The number of Forms 1099 filed (reports compensation of independent contractors during the year)
• Whether the organization provided any goods or services in exchange for contributions of $75 or more (if so, you must state whether the organization notified the donor or the value of the goods or services provided)

Some organizations are unaware of the requirements to report compensation to independent contractors paid in excess of $600 per year, and to report to donors the value received in exchange for payments to the organization. Make sure your land trust complies with these requirements.

3. The revised Form adds a new Schedule D, one section of which requires a number of disclosures about conservation easements. If your land trust holds easements, you must complete this section. Much of the information is the same as that which land trusts now provide in narrative form as an attachment to the Form 990. However, the revised Form requires two new disclosures:

• Whether the land trust has a written policy regarding the monitoring, inspection, and enforcement of the easements it holds, and
• How the land trust accounts for the easements it holds in its revenue and expense statements, and its balance sheet

Review your land trust’s policies concerning easement monitoring and accounting for easement acquisitions, and be sure you can respond appropriately on the 2008 Form 990.

Draft copies of the revised Form 990 and required schedules can be found on the IRS website: www.irs.gov. Click on the “charities and non-profits” tab, and you will see a link to the “Form 990 redesign for tax year 2008.”

Please note: the IRS has phased in required use of the revised Form 990. Accordingly, most organizations with gross receipts less than $1,000,000 and total assets less than $2,500,000 may elect to file Form 990-EZ for the 2008 tax year, rather than the revised Form 990. Similarly, most organizations with gross receipts less than $500,000 and total assets less than $1,250,000 may elect to file Form 990-EZ for the 2009 tax year. Beginning with the 2010 tax year, the Form 990-EZ thresholds will be permanently set at $200,000 gross receipts and $500,000 total assets. Form 990-EZ contains far fewer disclosure requirements than Form 990 and is much simpler to complete. Small land trusts may find it advisable to file Form 990-EZ.

Return to top

Standard 3: Board Accountability

There are several fundamental elements to running an effective, sustainable land trust organization. The Land Trust Alliance has compiled these fundamentals into a guidebook: Land Trust Standards and Practices.

These Standards and their related Practices relate to the two main components of running a non-profit conservation organization: operations and programs. One set of Standards provides guidance on maintaining an ethical, effective and efficient organizational structure, including fundraising, legal compliance and accountability. The complementary addresses how land conservation and management programs are implemented, funded and reviewed.

All land trusts should be familiar with Standards and Practices, and should have as one of their organizational goals the adoption of at least the most basic of these guidelines. Over the next several years, it will become increasingly important for land trusts to demonstrate adherence to Standards and Practices, as a national program for land trust accreditation is rolled out. This accreditation program is based on Standards and Practices and will involve an in depth review of how well an organization has implemented them.

As part of our program to help land trusts prepare to apply for accreditation, Gathering Waters Conservancy has assembled a set of sample organizational policies, procedures and template documents that pertain to each Standard in Land Trust Standard and Practices. These collections have been compiled with Wisconsin's land trusts in mind; our goal is that we have selected the most relevant examples of the various elements of each Standard, rather than a random set of samples. We have included notes and commentary in many examples, to help you better determine their relevancy for your particular organization.

In each edition of Currents, we will present the compiled set for a particular Standard. This edition includes our set of documents for Standard 3: Board Accountability --

"The land trust board acts ethically in conducting the affairs of the organization and carries out the board’s legal and financial responsibilities as required by law."

Standard 3 provides guidance for creating and sustaining a functional, ethical and sustainable board of directors. It addresses board composition, responsibilities, governance and levels of authority. To comply with Standard 3, land trust should adopt and adhere to:

• Delegation of Authority Policy or Policies
• Conflict of Interest Policy

Visit our web page for these sample policies and procedures.

Gathering Waters Conservancy can help you organize your policies! Please contact Pam Foster Felt at pam [at] gatheringwaters.org or 608-251-9131 x 11 to learn more about our program designed to help land trusts review and update your policies and procedures.

Return to top

Recent Conservation Headlines

Stewards to help secure easement - 11/25/2008
Land trust buys Squires Country Club - 11/20/2008
What I Learned in Lancaster County, Pa. - 11/20/2008
Master Planning and Density Based Zoning Key to Successful PDR Programs - 11/13/2008
The “Ultimate” Land Use Study Tour III - 11/06/2008
Pollution suit settled over Sheboygan County plant - 10/31/2008
Wisconsin Towns Association to Host Land Use Workshops - 10/29/2008
DNR to accept donation of 440 acres in Lower Wolf River - 10/23/2008
Businessman Richard Larson donates time, removes tires from Point Creek Natural Area - 10/19/2008
Hike celebrates permanent protection of Ice Age Trail segment - 10/16/2008
Volunteers to bring trail to campus — 10/16/2008
Help protect our priceless waters — 10/11/2008
Yahara lakes get attention — 10/05/2008
Working together to benefit us all — 10/03/2008
Great Lake Gathering touts local conservation — 10/02/2008

Return to top

The Artful Ask
by Sara DeKok, Member Relations Director  

When is the timing right?
- should be a natural flow in the fundraising cycle: identify prospects → cultivate/educate → "the ask" → thank/recognize → involve

How much do you ask for?
- ask amounts and giving levels should reflect budget needs
- donor research and conversations with others should inform your knowledge of their capacity
- conversations with the donor throughout the cultivation process should also help you assess their interest and potential

Who makes the ask?
- best to meet with the donor in a team of two: Executive Director or Development Director and Board Members or volunteer
- The person with the relationship with the donor should make the ask

Where is the ask made?
- avoid restaurants
- best places: the donor’s home, office or club
- it’s best if the spouse is present as well

How do you make an artful ask?
- bestow honor/praise
- show organizational pride
- ask for their consideration
- state specific amount
- state specific purpose (Don’t break eye contact when making the ask!)
- shut up

example: “David, you are one of the most successful and respected professionals in our business. Our organization has benefited from your leadership on the planning committee for the Annual Benefit. It would a distinct privilege to link your name and reputation with the Annual Benefit and additionally create a lasting source of funds to bring in a keynote speaker each year. Would you consider a gift of $25,000 to establish the David Goodperson Lectures?”

What are the common pitfalls in making the ask?
- We talk too much
- Ask sounds cold or inconsiderate
- We use words like “should” and “ought”
- We ask apologetically and embarrassed
- Eye contact breaks down
- The ask is rushed
- We break the silence too soon after the ask is made

How do you respond to objections?
Be prepared to answer the following responses:
- “I’m a bit strapped right now. You know, kids in college, building a new house, etc.”
- “I give to so many different causes, I don’t know how I can expand to include the land trust.”
- “Oh my goodness, I don’t have that kind of money!”
- “The last time I gave to your institution I didn’t even get a thank you letter!”
- “What possible impact can my modest gift make?”

How do you follow-up?
- Before the meeting ends, make sure that the donor knows the next step: who will contact whom, when, contingencies, etc.

What if the answer is “no”?
- Realize that there are many reasons for a “no” that have nothing to do with you or your organization.
- Be considerate, thank the person, continue contact, listen for signals

What do you do if the answer is “yes”?
- Make sure all appropriate people say thank you
- Come up with creative recognition ideas
- Continue visiting the donor and listening for the next opportunity
- Keep working the fundraising cycle

Contact Sara DeKok with your development questions at 608-251-9131 x10 or sara[at]gatheringwaters.org.

Return to top

Grant Opportunities

Visit the Grants section of the Gathering Waters website for more information about the following grant opportunities:

C.D. Besadny Conservation Grant Program - Due: 01/15/09
The C.D. Besadny Conservation Grant Program promotes the responsible stewardship of Wisconsin's natural resources at the local level by providing matching grants for small-scale, natural resource projects and programs.

Disney Worldwide Conservation Fund Award - Due: 01/23/09
The Disney Worldwide Conservation Fund Awards were established to promote and enable wildlife conservation through partnerships with scientists, educators and organizations committed to preserving earth's biodiversity.

Wisconsin Environmental Education Board Grants - Due: 02/15/09
The Wisconsin Environmental Education Board invites you to join in the efforts to help all Wisconsin residents, youngest to oldest, enhance their personal and collective environmental knowledge and skills so that together we can promote a balanced analysis of social, economic and ecological needs as we address the issues of today and tomorrow.

Return to top

Visit the Events section of the Gathering Waters website for more information about the following events:

Co-Hosted by Gathering Waters Conservancy

Dec 16 - Working Lands Workshop: Kimberly
Dec 17 - Working Lands Workshop: Stevens Point
Dec 18 - Working Lands Workshop: Fort Atkinson
Mar 12 - Wisconsin Land Trust Retreat
Mar 13-14 - Midwest Land Conservation Conference

Other Conferences and Events

Jan 17 - Wildlife Management for your Woodland
Jan 22 - Great Lakes Urban Habitat Restoration Symposium
Jan 24 - Winter Sleuths: Dormant Season Tree and Plant Identification
Jan 28 - Prescribed Fire - Learning from the past, Preparing for the future
Feb 23-25 - Great Lakes Days in Washington DC
Feb 25 - 2009 Conservation Lobby Day
Mar 18-20 - 2009 Wisconsin Lakes Convention
Mar 26 - Introduction to Prescribed Fire as a Tool for Grassland Management
Mar 31 - Fire on the Prairie: Introduction to Prescribed Fire in Land Management
Apr 25 - Out of the Woods: Chemical and Mechanical Control of Invasive Plants
May 9 - Birding the Important Bird Area
May 17 - Your Land, Your Vision
May 29 - River Rally 2009

Return to top

Quick Links

Upcoming Events • Publications • Services • Support Gathering Waters