North America: Research in the Field > Annual Midwest Crane Count > County Coordinator Resources
County Coordinator Resources
Welcome to County Coordinator Resources! This section is designed specifically for your needs as a coordinator. If you have a question, you should be able to find the answer here. There are a variety of references, including frequently asked questions, most of the materials that make up your County Packet, and printable materials such as handouts should you need an extra copy or two. Explore!
Since this section is new, we realize not everything you want may be here. Remember, you can always get in touch with us. Please give us some feedback on this site - we'd love to hear your thoughts and make it even better!
Joan Garland, Crane Count Coordinator 608-356-9462 ext. 142
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| Count Coordinator Responsibilities
(The documents below are in PDF format and require Adobe Acrobat Reader.)
County Coordinator Checklist
County Coordinator Instruction Handbook
County Coordinator Instruction Handbook 2009 Supplement
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| County Coordinator Handouts and Compilation Materials
(The documents below are in PDF format and require Adobe Acrobat Reader.)
Summary Sheet
Participants List
New Site Record
Crane Count Press Release
Crane Count Poster
Instructions in the Field
Data Sheet
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| Frequently Asked Questions
Crane Count Specific Questions
What should counters do if an accurate count cannot be determined? (i.e. how are data tallied if written as a range, 10-20 cranes?)
Turkey Hunters are a major concern. Several counters have been told to stay off the site during the turkey-hunting season.
Why count only on a single day in April? Would an alternate day for counting (because of bad weather) affect the Crane Count total, especially in the low-density counties, such as Douglas, Bayfield, etc.?
Can we hold separate Crane Counts for northern and southern counties?
A Michigan Coordinator asks: For this latitude is this not too early to count cranes?
Why didn't we get Results?
Really having a problem with site numbers due to changing habitats and locating new sites.
How can sites be changed or added?
Can the location of sites be shifted to follow the changing patterns of sightings?
Should participants stay in one place at their site or move around?
Do "Observations" include hearing the birds call?
Can we start the Count later in the morning?
What do you tell a counter who gets disappointed because they never get to see any cranes on their site?
Crane Behavior and Life Questions
What are the cranes eating in the cornfields?
Do cranes always dance with each other or might they dance by themselves?
Will a pair give a unison call in flight?
How do cold temperatures affect crane calling and mating?
How do we know if a pair is breeding?
If you hear a pair of cranes unison calling, do you record it as one call or two calls on the Data Sheet?
Establishing territories:
How large are crane territories?
How do you age a crane?
Can cranes swim?
How soon after hatching do chicks follow their parents into the fields for feeding?
Do blood-drawing insects affect mortality of young? (Mosquitoes, blackflies, deerflies, etc.?)
What is the success rate of raising a chick each year?
Will cranes move to a new nesting site after first attempts have been flooded out?
If a nest is washed out by flooding, how late in the season will another egg be laid?
Where would their (the cranes) nest be?
How do high waters affect nesting?
Where will last year's chicks and other juveniles spend the summer?
Will a chick unison call with its parents?
What if the cranes can't find the rusty materials to cover their bodies?
Do all breeding cranes paint themselves brown, and when do they paint?
Do early arriving cranes fly south during periods of bad weather?
Will heavy snow delay migration?
Are hunters using Crane Count data to support Sandhill Crane hunting?
Are cranes hunted in other states?
Why are cranes hunted out west and protected here?
Were cranes around at the same time as pterodactyls?
Do geese have a similar set of calls?
Does an increasing swan population tend to force cranes out of a wetland?
As a Coordinator, can I deduct Crane Count expenses from my taxes?
Why am I doing this?
What should counters do if an accurate count cannot be determined? (i.e. how are data tallied if written as a range, 10-20 cranes?)
In this case, an estimate is called for. When we enter data at ICF, if we see something like this we would enter it as 10 cranes, (as we know there are least that many) and our database cannot take a range of values such as 10-20. The counters, at their sites, are of course best able to make such an estimate. Since we cannot tell at ICF whether or not it looks like there are closer to 20 cranes than 10, we take the lower value.
Turkey Hunters are a major concern. Several counters have been told to stay off the site during the turkey-hunting season.
This is something that has come up repeatedly in past years, depending on the date of the Count. Often times the Count coincides with turkey hunting season. Danger to counters is minimal, but staying on public right-of-way and wearing visible clothing are two ways to improve safety. Turkey hunters tend to sit very still and imitate the calls of turkeys. As a result, it is not a good idea to imitate turkey calls, or attempt to locate a calling turkey. It would be a good idea to contact landowners if your site is on private land to ask if there will be hunters afield, as they will probably be aware of it. It is best to follow the landowner's wishes and stay off if so told. It is most important for participants to stay safe.
Why count only on a single day in April? Would an alternate day for counting (because of bad weather) affect the Crane Count total, especially in the low-density counties, such as Douglas, Bayfield, etc.?
It would. For the purposes of the Count, it must take place between 5:30am-7:30am Central Daylight Time, on the designated day. If an alternate day is included, the results are no longer as consistent. Cranes move around quite a bit, even between one day and the next. Having the Count take place all at once helps to prevent double counting of cranes, and increases the consistency of a program that has many other variables (such as weather conditions, as one example) that change from day to day.
Can we hold separate Crane Counts for northern and southern counties?
One suggestion that comes up quite often is that we split the Crane Count into two dates -- an earlier date for the southern counties, and a later date for the northern counties. Unfortunately, there are several reasons why we can't change the way Crane Count is held. First, if the northern counties count at a later date than the southern counties, there is a greater chance of overlap -- counting the same birds twice as they move from south to north. Second, changing the way Crane Count is held would invalidate data from previous years. Holding the Count around mid-April is ideal because migration is nearly over and most cranes have not begun their secretive nesting period. Preliminary research suggests that, at least for estimating the number of breeding pairs, the date of Crane Count has little influence on a counter's ability to detect cranes.
A Michigan Coordinator asks: For this latitude is this not too early to count cranes?
It's never too early to count cranes! But this is a sensible question from an area that may have three feet of snow on the ground in late April. Cranes are one of the first migrant birds to return to the region -- in our area (Baraboo, WI) often as early as February. By mid-late April, in most areas covered by the Annual Midwest Crane Count, migration is nearly complete and pairs of cranes are becoming territorial. We try for a compromise. The Crane Count is scheduled at a time when most of the migration is complete (so we are not just counting birds that are passing through) and before most cranes have laid eggs (because they can become difficult to detect when on the nest). Life is full of compromises! In the interest of consistency it is best to continue the Count roughly the same week each year, this way comparisons of data from different years are more valid.
Why didn't we get Results?
We try to make sure that all participants receive their results, but sometimes there are problems. We take the addresses of participants directly off of the Data Sheets. If a participant is not listed on the Data Sheet, or the address information is incomplete (or illegible), the results cannot be sent. You may wish to reemphasize to your counters filling out the Data Sheet thoroughly to make sure they get their results in the end. Additionally, past years' results are on our website.
Really having a problem with site numbers due to changing habitats and locating new sites.
Although this obviously isn't a direct question, it does bring up some good points. One aspect in which Crane Count teaches us about Sandhill cranes is in understanding their ecology, how the cranes relate to the environment. If habitat changes, cranes may no longer use certain areas. Learning where cranes are not is in many ways as important as learning where they are. Locating new sites may be a challenge in some areas, such as highly forested counties or those lacking significant wetland areas. However, as the environment in some areas is altered, for example, by increasing urbanization, these changes will be reflected by records on the Data Sheets, and provide us with valuable information. Over time, patterns are observed, and insight concerning Sandhill crane ecology is gained.
How can sites be changed or added?
Sites can be added, but not changed. Please see the County Coordinator Instruction Handbook for details on adding new sites. Changing sites, however, is a different story. Sites cannot be changed, rearranged, split up, or otherwise eliminated. Even if the site has turned into a parking lot, for instance, that information is still valuable. Geographical data are tied to each site, and if the site is moved or rearranged, that nullifies all data for that location, as they no longer refer to the same place. Sites may become "inactive," or may simply remain uncounted, but they are still at certain specified locations with associated data. For example, we may study an area, question why no cranes are there, look back into Crane Count files, and discover that this region was turned into a parking lot in 1992. This obviously is an indication of the effect of parking lot development on crane usage of that site. Silly as the example may sound, this is the general idea behind maintaining site integrity, even if no cranes are there.
Can the location of sites be shifted to follow the changing patterns of sightings?
No, sorry to say, we can't move sites around. The value of collecting this data for the past two decades is that it allows us to go back and follow how crane populations have changed in a certain area over time. If sites are moved or deleted, then we lose the ability to learn anything about long-term population trends. If you'd like to have the sites "follow the cranes," then create new sites in areas where the birds are now located. Be sure that you fill out a New Site Record form and give the site a new, unique site number. If possible, continue to have someone count the site which the cranes used to frequent.
Should participants stay in one place at their site or move around?
It depends on the site and the inclination of the participants. People have canoed, driven to different vantage points on the periphery of large sites, and sometimes just simply sat and observed sites. Participants that want to move around their site should avoid disturbing cranes, shouldn't trespass without permission, and shouldn't disturb neighbors that they haven't contacted, or nearby counters. When covering a large site, participants may want to move to different locations. Contacting the landowner(s) is important because they often know the best vantage points to see cranes. That's where you want to be!
Do "Observations" include hearing the birds call?
Yes. Participants do not need to see a crane to report it on the Data Sheet. Much of the time you cannot actually see the birds, so unison and guard calls are a good way to locate them. Keep track of the location from which you hear calls coming, so that you can determine whether subsequent calls are new or repeat sightings.
Can we start the Count later in the morning?
Cranes are usually most active around sunrise, so we schedule observations for the early morning. Starting a little before dawn allows counters to find their site and get settled before the sun actually comes up. We get responses from both sides of the issue: those who say it's "too darn early" to be out of bed in April, and those who are thrilled with the reward of seeing a Midwestern sunrise awaken the countryside.
What do you tell a counter who gets disappointed because they never get to see any cranes on their site?
If possible, they can try surveying a site that traditionally has more cranes on it. Of course, the people who usually count those areas are probably not interested in giving them up! The best approach is to tell them that even though they may not see cranes, their data is still very valuable to the Count. Finding out what areas Sandhills don't use may actually help us learn more about the general population. We are also interested in any non-crane wildlife that they may record. Unhappy counters are also welcome to try and scout out new sites not currently on the map on their own where they think they'll have better luck.
What are the cranes eating in the cornfields?
Cranes are gleaning waste corn in early spring. Corn is high in carbohydrates and allows the birds to fight off the effects of cold spring weather and to replenish energy supplies lost during the northward migration. Corn is so high in calories in comparison with other available spring foods that even a small amount is worth a long search. Cranes may also be found in fields flipping over cow chips looking for over-wintering insects, grubs, etc. Nutrition supplied by waste grain in the early spring may also play an important role in reproduction as the birds expend energy in establishing territories and producing eggs.
Do cranes always dance with each other or might they dance by themselves?
Dancing is often associated with pair bonding, but cranes dance for other reasons as well. Chicks, for instance, may dance to gain muscular coordination. Older cranes may dance to relieve stress and excitement; caused by the presence of a predator, your presence, or simply because they are too close to each other (remember cranes are also aggressive towards each other). Sometimes an individual tries to initiate dancing with its mate, or prospective mate, and there is no response. Since spring is one of the most stressful times for cranes, it is not unusual to see cranes dancing by themselves.
Will a pair give a unison call in flight?
Usually not. Cranes make "flight calls" that allow the birds to locate their mates while flying. Because a flight call is often answered by the other member of the pair and because the calls are often repeated, they could be mistaken for unison calls, but flight calls sound more like guard calls than unison calls. Some of the ICF staff who have watched cranes a great deal have heard cranes unison call in flight only a few times.
How do cold temperatures affect crane calling and mating?
Cold weather does not seem to affect the calling of the Midwest's Greater Sandhills, since calling is usually a territorial behavior, and cranes will defend their territories whether it's cold or not. The Sandhills call less on their Florida wintering grounds, since they are not territorial then. Interestingly, the Mississippi Sandhills, which are non-migratory, do not seem to call at all in the winter. Now, breeding is another story. If the spring weather is especially cold, eastern Sandhills may delay their breeding by several weeks. The relatively cold springs of 1992 and 1993 delayed Sandhill breeding, while warm springs in '88 and '91 advanced it, and '90 was average. More northerly birds cannot afford this luxury: Whooping Cranes at Wood Buffalo National Park almost always lay eggs within a week of arrival, regardless of the weather. If they delay, their chick will not be mature enough to migrate when the cold weather returns in the fall.
How do we know if a pair is breeding?
We don't know for sure that a pair is breeding until we see them sitting on an egg or leading a little chick around. For the purpose of the Count, we consider two birds to be a "Breeding Pair" only if they are observed unison calling. The unison call is virtually never done except by two birds that have formed a pair bond, and although that doesn't mean they are going to lay eggs, it means they could. Unpaired or juvenile cranes will feed, fly, or even dance together, so that's why those behaviors aren't necessarily good indicators of pairing. Admittedly, being strict that "only birds unison calling are counted as pairs" undoubtedly underestimates the number of breeding birds. However, it is a consistent yardstick which allows accurate comparisons of data from year to year.
If you hear a pair of cranes unison calling, do you record it as one call or two calls on the Data Sheet?
According to the instructions, under vocalizations, record the number of birds performing the call -- therefore, if you hear one unison call, you would write "2" in the box.
Establishing territories:
Sandhills have various calls used to maintain contact or locate other birds, issue threats, and reinforce pair bonds. Most of the calls heard during the Count are unison, guard, or flight calls. Unison calls show other cranes that a territory is taken and helps maintain pair bonds between members of the pair. Cranes also make unison calls in the presence of stressful stimuli. Cranes use guard calls to warn other cranes or mates of danger. Late arriving birds cause a flurry of activity by pairs that have already claimed sites. If vocal warnings by the territorial pair do not ward off these intruders, the male charges after the interlopers, driving them off. Sometimes the female joins her mate and both birds give chase. Fights occur with the birds leaping into the air and lashing out with their clawed feet.
How large are crane territories?
Territory size varies by the quality of habitat and the number of birds. In one study, territories averaged 132 acres in southern Michigan compared to 210 acres in northern Michigan. The difference is not haphazard. Habitat is poorer in the northern part of the state so the cranes compensate by claiming larger territories to insure that their habitat requirements are met. Sandhills in Wisconsin probably claim similar size territories. In high quality habitat at the Grays Lake National Wildlife Refuge in Idaho, however, Sandhills defend territories of only 42 acres! And in the mid-1970s the 85-acre Comstock Marsh of Marquette County, Wisconsin, (among the densest crane breeding areas in the state) contained 5 nests for an average territory size of only 17 acres! These are perhaps unusual examples of what happens in high quality habitat when the population of cranes is also high.
How do you age a crane?
Wild cranes may live to be 20-30 years of age. One bird at ICF, a Siberian Crane, lived into his mid-80s. It's difficult or impossible to age most cranes even in captivity. Chicks do not begin to develop visible red patches until they are about a year old. From the time of hatching to their first fall, chicks are readily identifiable by the absence of a red head patch. There are no definitive ways for Count participants to age birds in the field.
Can cranes swim?
Yes. All cranes can swim, but adults avoid swimming unless necessary. The chicks must swim to follow their long-legged parents through the deeper water found in the marsh, but they wade more and swim less as their legs get longer.
How soon after hatching do chicks follow their parents into the fields for feeding?
When Sandhill Cranes hatch, they generally stay in the nest for about twenty-four hours. Although they are mobile in such a fairly short amount of time, they usually stay in the wetlands with their parents for a while, where they are somewhat safer. The upland feeding areas which are very near to the nesting areas are probably visited within several days to a week or so after hatching. By this point, the chick will have grown significantly in size, be much stronger, and better prepared for being more out in the open.
Do blood-drawing insects affect mortality of young? (Mosquitoes, blackflies, deerflies, etc.?)
You got us with this one; we don't know - or at least some of the crane experts here at ICF we asked were not sure, and they know all manner of obscure crane-related information! There are some rare examples in which some animals have been killed by blackflies or mosquitoes, including birds, but it is unknown if this has happened to cranes. Overall, birds are fairly insulated from blood drawing insects, as feathers act as a barrier, and their legs scales are fairly impenetrable. However, cranes have exposed areas around their eyes and bills. There is the potential for disease transfer, which is a separate issue, but could have an effect. Overall, the insects are probably more of an irritation than a mortality factor and may possibly end up as lunch as well, if they are too slow.
What is the success rate of raising a chick each year?
The answer to this question is depends upon factors too numerous to list, including the experience of the parents, where they are nesting, what predators are present, etc. However, thanks to ICF's Field Ecology Department, and their studies of Sandhill Cranes in the Briggsville area of Wisconsin, we can give you something more specific. The Briggsville study area is perhaps one of the densest breeding areas of Sandhill Cranes anywhere, and in a period between 1993-2000, the average fledging rate ranged from 0.37 to 0.70 chicks per territory there.
Will cranes move to a new nesting site after first attempts have been flooded out?
Flooding, drought, predation, disturbance, and early chick death are all events which can cause a pair of Sandhills to re-nest and try again. In the Midwest, they have the time for another go, maybe even more. In 1987, one pair in Michigan's Upper Peninsula built four nests and laid three clutches of eggs only to have the first three nests and two clutches flooded out. Studies indicate that pairs will usually re-nest near their first attempt. In four instances of re-nesting at Gray's Lake, Idaho, distance between the first and second nest ranged from 33 meters to 351 meters. A study of Mississippi Sandhills showed re-nesting from 21 meters to 1,200 meters from the original nest site. There were also examples of re-nesting in the original nest, but this is uncommon. Among the Mississippi cranes, experienced pairs are more likely to re-nest after losing their eggs than are young pairs, who may break up to form new pairs.
If a nest is washed out by flooding, how late in the season will another egg be laid?
Late spring is generally the limit for Sandhill Cranes to nest. Crane chicks need a chance to hatch, grow, and gain strength in just a few months to be ready for migration, which may take place as late as November. Timing is only one of many factors that need to be considered, as weather, food availability, etc. may also have some effect. If the cranes feel it is too late, they will wait until the following year to make another attempt.
Where would their (the cranes) nest be?
Cranes typically build their nests in shallow wetland areas, sometimes close to the edge if it is a wetland with deeper water. The nest consists of a heap of vegetation pulled up from the surrounding area, and as a result, a "moat" is formed around the nest which helps to protect the eggs and chicks from predators.
How do high waters affect nesting?
High waters may or may not affect nesting, depending on the timing and how deep the water becomes. Sometimes the nest is flooded out, sometimes the water recedes before nesting, and sometimes the cranes re-nest. If the water is too deep or the nest gets washed out too late in the season, the cranes may simply wait until the next year to try again.
Where will last year's chicks and other juveniles spend the summer?
We know that young birds are often separated from their parents during migration, or are driven from the family group upon arrival on the breeding territories. Alone for the first time in their lives, these young birds seek each other out and form "bachelor" flocks, together with other older birds unable to find or maintain territories. Some bachelor flocks may routinely use the same wetland for years. The composition of the flock changes, however, as birds leave the flock and others join it over the years.
Will a chick unison call with its parents?
Yes. In fact, it's fairly common to see an older chick in the fall stretching his lungs with Mom and Dad, even though his or her voice is going to be pretty squeaky and wimpy until at least January.
What if the cranes can't find the rusty materials to cover their bodies?
Sandhill Cranes paint their bodies with mud, which stains their feathers. The amount of iron in the mud helps to determine how rusty looking the cranes get. Obviously cranes living in a region where the soil is iron rich will be much redder than others. If the cranes do not have access to iron-rich soils, they will remain closer to their natural grey color, much as most Sandhills you might see in the fall after they molt.
Do all breeding cranes paint themselves brown, and when do they paint?
All greater Sandhill Cranes paint, regardless of whether they are breeding or not. Grey birds in April are quite rare, indicating that even birds only two or three years old engage this ritual. Cranes paint during their northward migration, so their reddish-brown color is strongest during the spring. The coloration fades during the summer, as feathers become worn or are molted. By the fall migration, most Greater Sandhills have returned to more of a grey shade. Greater Sandhill Cranes tend to exhibit more painting behavior and a darker color than other Sandhill subspecies.
Do early arriving cranes fly south during periods of bad weather?
It depends on thresholds of weather severity and date. Cranes arriving in Wisconsin in late winter are likely to retreat south if the weather suddenly worsens. As the season progresses, however, birds will endure harsh conditions more willingly as the urge to claim territories increases. Cranes may instinctively realize that severe weather will moderate more quickly in later spring, making a flight south less beneficial.
Will heavy snow delay migration?
It depends on the exact situation. Weather influences migration, but is not the only factor, for it interacts with seasonal phenology (change over time) to instigate migration. While we are still learning about migration, we know that factors such as day length may play a role. For example in the fall of 2000, about 90% of the cranes in Wisconsin migrated on the same day when a cold front with snowstorms and very cold temperatures moved in. In the fall of 2001, however, which was very mild, most of the cranes still migrated at about the same time, although severe weather was not present. So while something such as heavy snow may have an influence on the timing of migration, there are other considerations.
Are hunters using Crane Count data to support Sandhill Crane hunting?
ICF chooses to take a neutral stance as an unbiased information source in regard to the eastern population of Greater Sandhill Cranes, and whether or not they should be hunted. As a scientific organization, we work with both those who are interested in hunting cranes, as well as those who are opposed. The information we have obtained over the years through Crane Count is available to both, and utilizing what is known about this population of Sandhill Cranes, a well-educated decision can be made regarding the feasibility of such a hunt, as well as the reasons for it.
Are cranes hunted in other states?
Yes, Sandhill Cranes are legally hunted in Alaska, Arizona, Colorado, Idaho, Kansas, Montana, New Mexico, North Dakota, Oklahoma, South Dakota, Texas, Utah, and Wyoming. Additionally, Sandhill Cranes are hunted in two Canadian provinces, Saskatchewan and Manitoba, and in nine Mexican states. Currently, no hunting of the eastern population of Greater Sandhill Cranes, which breed through the upper Midwest, occurs.
Why are cranes hunted out west and protected here?
Culture and biology both play a role in determining where, when, and if a species is hunted. Certainly, opinions on hunting vary widely, and the people of different regions may decide differently on the values of hunting and wildlife. Biologically, the abundance of Sandhills in the west makes hunting more sustainable there. At last word, Sandhill hunting was allowed in thirteen U.S. states, nine Mexican states, two Canadian provinces, and portions of Russia. Roughly 500,000 Sandhills pass through these areas, and hunters take about 25,000 - 30,000 annually. Despite the size of the flock, however, there are some concerns: Although the annual U.S. harvest is governed by a management plan, there is little coordination between the other countries involved, and research on the long-term impacts of hunting is lacking, particularly how it may affect individual subspecies or populations. Meanwhile, the rapid growth of the eastern Sandhill population, now numbering about 30,000, has prompted states along the corridor between Wisconsin and Florida to express interest in a Sandhill season. While many farmers view hunting as a way to combat an increase in crop depredation by cranes, it is not clear that hunting would reduce this problem. Investigating new tactics farmers can use to prevent crane damage and evaluating the potential impact of hunting in the Midwest are top research priorities at ICF.
Were cranes around at the same time as pterodactyls?
Possibly, but more likely a close miss. J. Cracraft estimates that the crane-like birds evolved during the last 60 million years. Fragments of crane fossils date back to the Eocene Period, 38 to 54 million years ago, predominately in Europe. These early fossils most closely resemble the genus Balearica, suggesting that crowned cranes were the earliest representatives of the crane family. Fossils of Sandhill Cranes in their current form and size date back roughly 9 million years in Nebraska, making them one of the oldest known surviving bird species. Pterodactyls, on the other hand, flourished along with the rest of the dinosaurs during the Jurassic Period, and were probably extinct by the end of the Cretaceous Period, some 65 million years ago.
Do geese have a similar set of calls?
Like cranes, geese exhibit a complex system of calls, related to different activities and attitudes. Their repertoire ranges from what Dr. Phillip Whitford terms an "A" call ("honks") through "E" ("hrih"), "G" ("a low wheezy growl"), and "L" (the dreaded "snore call").
Does an increasing swan population tend to force cranes out of a wetland?
Mute swans, which are an aggressive exotic species, probably could chase cranes from an area, but we're aware of neither research nor anecdotal information that addresses this topic. Native trumpeter swans, an endangered species, are not as aggressive so their presence probably would not directly impact the lifestyles of other large birds in Wisconsin the same as the presence of mute swans. A third variety of swans, the tundra swan, migrates through Wisconsin, but doesn't nest here.
As a Coordinator, can I deduct Crane Count expenses from my taxes?
Good question. An attempt to find out the answer to this question yielded only the following response: "probably!" ICF is a non-profit organization and SOME expenses incurred by you during work on our behalf MAY be tax-deductible. We are not allowed to give tax advice, so please talk to your accountant or tax advisor about legal deductions and the documentation needed to claim them.
Why am I doing this?
Ah, yes...that 3:45 AM question. You get the answer every year as the sun comes up (except on years of cold, fog, and rain--then you just get the question again).
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