HUDSON HIGHLANDS FJORD TRAIL INC: Form 990, tax year 2022
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- Organization
- HUDSON HIGHLANDS FJORD TRAIL INC (EIN 84-4261224)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-19
- IRS object ID
- 202441109349300104
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-19T07:27:03-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873707167 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ Marks Paneth LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 Third Avenue | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 844261224 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUDSON HIGHLANDS FJORD TRAIL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HUDS | BusinessNameControlTxt |
| Phone | 8454734440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 85 Civic Center Plaza 300 | AddressLine1Txt |
| City | Poughkeepsie | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Amy Kacala | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8454734440 | PhoneNum |
| Signature | 2024-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Amy | PersonFirstNm |
| Person Last | Kacala | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Magdalena Czerniawski | PreparerPersonNm |
| PTIN | P00535099 | PTIN |
| Phone | 2125038800 | PhoneNum |
| Preparation | 2024-04-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Amy Kacala | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 85 Civic Center Plaza 300 | AddressLine1Txt |
| City | Poughkeepsie | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,735,469 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.hhft.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | See Schedule O for Hudson Highlands Fjord Trail's mission statement. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $45,055,396 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,630 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$447,085 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,245,532 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $14,868 | CYOtherRevenueAmt |
| PY Total Revenue | $44,608,311 | PYTotalRevenueAmt |
| CY Total Revenue | $1,268,030 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $758,471 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $62,007 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,613,126 | PYOtherExpensesAmt |
| CY Other Expenses | $7,990,435 | CYOtherExpensesAmt |
| PY Total Expenses | $3,613,126 | PYTotalExpensesAmt |
| CY Total Expenses | $8,748,906 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $40,995,185 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,480,876 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $51,752,630 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,892,694 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $728,100 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,091,352 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $51,024,530 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $43,801,342 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To create and steward a 7.5-mile linear park along the Hudson River that solves existing safety concerns around visitation, provides welcoming access to people of all abilities, restores and protects natural resources, and enhances quality of life for local communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,252,267 | ExpenseAmt |
| Desc | To develop and operate an accessible linear public park, in coordiantion with the State of New York, located between Cold Spring, New York and Beacon, New York, currently known as the Fjord Trail. | Desc |
| Total Program Service Expenses | $8,252,267 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jason Camporese Chief Finance & Operations Officer | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8454734440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 85 Civic Center Plaza Suite 300 | AddressLine1Txt |
| City | Poughkeepsie | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Andrew Chmar | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Christopher Davis | |||||||
| Chair | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) |
| Daniel Kramer | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Edward O Sullivan | |||||||
| Director & Secretary | 2.00 | Yes (X) | $0 | $500,226 | $126,400 | 43.00 | Yes (X) |
| Frederic C Rich | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| Richard Shea | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Usha Wright | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| Amy Kacala | |||||||
| Executive Director | 40.00 | $59,004 | $97,049 | $28,377 | 5.00 | Yes (X) | |
| Jason Camporese | |||||||
| Chief Finance & Operations | 2.00 | $0 | $303,995 | $62,253 | 43.00 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $59,004 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $901,270 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $217,030 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| About the Work | |||||
| 40 Exchange Place Suite 1708 | New York | NY | 10005 | Building and Proj and Management cons. | $495,354 |
| Gray Organschi Architecture LLC | |||||
| 35 Crown Street | New Haven | CT | 06510 | Architectural services | $177,108 |
| Mintzer Mauch PLLC | |||||
| 290 Madison Ave 4th Floor | New York | NY | 10017 | Legal services | $111,503 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $7,630 | AllOtherContributionsAmt |
| Total Contributions | $7,630 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,180,331 | TotalRevenueColumnAmt |
| Exclusion | $1,180,331 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,868 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,868 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,868 | TotalRevenueColumnAmt |
| Exclusion | $14,868 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $532,640 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $467,439 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $65,201 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $65,201 | TotalRevenueColumnAmt |
| Exclusion | $65,201 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,268,030 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,260,400 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,722 | TotalAmt |
| Program Services | $93,361 | ProgramServicesAmt |
| Management And General | $93,361 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $472,844 | TotalAmt |
| Program Services | $237,423 | ProgramServicesAmt |
| Management And General | $194,631 | ManagementAndGeneralAmt |
| Fundraising | $40,790 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,775 | TotalAmt |
| Program Services | $6,907 | ProgramServicesAmt |
| Management And General | $4,112 | ManagementAndGeneralAmt |
| Fundraising | $1,756 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,355 | TotalAmt |
| Program Services | $18,637 | ProgramServicesAmt |
| Management And General | $13,477 | ManagementAndGeneralAmt |
| Fundraising | $3,241 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,775 | TotalAmt |
| Program Services | $26,418 | ProgramServicesAmt |
| Management And General | $20,875 | ManagementAndGeneralAmt |
| Fundraising | $3,482 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,310 | TotalAmt |
| Program Services | $274,310 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,500 | TotalAmt |
| Management And General | $13,500 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,272 | TotalAmt |
| Management And General | $12,272 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,392 | TotalAmt |
| Program Services | $364,392 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,991 | TotalAmt |
| Management And General | $81,991 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,657 | TotalAmt |
| Program Services | $14,657 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,379 | TotalAmt |
| Program Services | $23,379 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| Land Project Expenses | $7,015,450 | $7,015,450 | ||
| Program and Public O/R | $178,713 | $165,975 | $12,738 | |
| Employee Training | $6,652 | $6,239 | $413 | |
| Conservation easements | $5,119 | $5,119 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,748,906 | TotalAmt |
| Program Services | $8,252,267 | ProgramServicesAmt |
| Management And General | $434,632 | ManagementAndGeneralAmt |
| Fundraising | $62,007 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,875,095 | BOYAmt |
| EOY | $33,417,014 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,012,494 | BOYAmt |
| EOY | $4,795,967 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,938,865 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,465,568 | BOYAmt |
| EOY | $4,938,865 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,399,473 | BOYAmt |
| EOY | $2,740,848 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,752,630 | BOYAmt |
| EOY | $45,892,694 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,470 | BOYAmt |
| EOY | $1,968,781 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $509,630 | BOYAmt |
| EOY | $122,571 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $728,100 | BOYAmt |
| EOY | $2,091,352 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,024,530 | BOYAmt |
| EOY | $7,791,522 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,000,000 | BOYAmt |
| EOY | $36,009,820 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,024,530 | BOYAmt |
| EOY | $43,801,342 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,752,630 | BOYAmt |
| EOY | $45,892,694 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$7,480,876 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $257,688 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Scenic Hudson Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 132898799 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $8,748,906 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $8,748,906 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line g(v) and g(vi): | FormAndLineReferenceDesc |
| Explanation | Hudson Highlands Fjord Trail, Inc. ("HHFT") supports Scenic Hudson, Inc. ("Scenic Hudson"), the sole member of HHFT, by advancing the Fjord Trail project which is a key priority of Scenic Hudson. As such, all expenses incurred by HHFT are recognized as "other support" to Scenic Hudson on Schedule A, Part I, Line g(vi). | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,549,472 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $353,648 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $12,272 | AdministrativeExpensesAmt |
| End Year Balance | $2,890,848 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,986,587 | BeginningYearBalanceAmt |
| Contributions | $50,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$487,115 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,549,472 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,500,000 | BeginningYearBalanceAmt |
| Contributions | $250,000 | ContributionsAmt |
| Investment Earnings Or Losses | $236,587 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,986,587 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $2,500,000 | ContributionsAmt |
| End Year Balance | $2,500,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,900,674 | OtherCostOrOtherBasisAmt |
| Book Value | $4,900,674 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,191 | OtherCostOrOtherBasisAmt |
| Book Value | $38,191 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,938,865 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to Supported Organization | Desc |
| Amt | $122,571 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $122,571 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $49,458,996 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $257,688 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $47,945,550 | OtherRevenueAmt |
| Revenue Not Reported | $48,203,238 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,255,758 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $12,272 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $12,272 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,268,030 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,436,444 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $16,699,810 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $16,699,810 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,736,634 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $12,272 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $12,272 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,748,906 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Hudson Highlands Fjord Trail, Inc. (HHFT) does not hold a "permanent endowment," that is, a fund intended by the donor to preserve its original principal amount and thus where spending is restricted to income and other investment earnings. HHFT does hold a "quasi-endowment" fund (the "Fund"), which had a value of $2,890,848 as of June 30, 2023. The Board established the Fund during the fiscal year ended June 30, 2021 with a grant (the "Gift") of $50,000 to support future operating and maintenance costs of the Hudson Highlands Fjord Trail by The Scenic Hudson Land Trust, Inc. (SHLT), a related, tax-exempt organization. The Gift is subject to a Gift Agreement (the "Agreement") whereby the HHFT Board of Directors may determine how, when and in what amounts balances in the Fund are applied to pay such operating expenses. There were no such expenses incurred during the fiscal year ended June 30, 2023. While new gifts from related and unrelated organizations and individuals (and investment earnings thereon) may be allocated to the Fund, the Gift Agreement specifies that the original Gift amount shall revert to SHLT under certain circumstances. HHFT intends to grow such fund as its operating and maintenance obligations grow with the completion of each phase of the Fjord Trail project. Such fund is not intended to be sole or primary source of funding to pay operating and maintenance costs of the Fjord Trail, which are expected to be met in significant part in the usual manner, i.e., by application of annual contributions or earned revenues. |
| Part X, Line 2: | The Organization believes it had no uncertain income tax positions as of June 30, 2023 and 2022 in accordance with ASC 740 "Income Taxes", which provides standards for establishing and classifying any tax provisions for uncertain tax positions. |
| Part XI, Line 2d - Other Adjustments: | Revenue for Related Organizations 48,132,564. Consolidation Eliminations -187,014. |
| Part XII, Line 2d - Other Adjustments: | Expenses for Related Organizations 19,774,110. Consolidation Eliminations -3,074,300. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Edward O Sullivan | ||||||||||||||
| Director & Secretary | $0 | $377,617 | $0 | $110,000 | $0 | $12,609 | $0 | $0 | $0 | $126,400 | $0 | $626,626 | $0 | $0 |
| Jason Camporese | ||||||||||||||
| Chief Finance & Operations | $0 | $230,127 | $0 | $73,000 | $0 | $868 | $0 | $24,922 | $0 | $37,331 | $0 | $366,248 | $0 | $0 |
| Amy Kacala | ||||||||||||||
| Executive Director | $28,391 | $97,049 | $30,000 | $0 | $613 | $0 | $12,757 | $0 | $8,530 | $7,090 | $80,291 | $104,139 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 4b | NOTE ON SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: EDWARD SULLIVAN, PRESIDENT During the year ended June 30, 2020, Scenic Hudson, Inc. ("SH") and Edward Sullivan, President of SH, entered into a long-term employment agreement under IRC Section 457(f). The terms of the agreement run through January 31, 2025 at which time Mr. Sullivan will complete his commitment and receive a one-time lump sum payment of $400,000. Since Mr. Sullivan provides essential services to The Scenic Hudson Land Trust, Inc. ("SHLT"), which has no employees, SHLT has agreed to provide SH with funds sufficient to enable SH to make payments due under the plan. Accordingly, SHLT will recognize this obligation over the term of the agreement. During the year ended June 30, 2023, SHLT recognized $80,000 of expense related to the agreement which is included in the amount reported on part II, column C. . |
| Part I, Line 7 | Bonuses are approved by the Board of Directors and Executive Compensation Committee as part of the overall compensation review and approval process, which includes review of peer compensation data and analysis prepared by an independent third-party compensation consultant. See Schedule 0, reference to Form 990, Part VI, Section B, Line 15 for more details. |
| SCHEDULE J, PART II: | GENERAL NOTE ON OFFICERS, DIRECTORS, AND TRUSTEES: The persons listed in Part II of Schedule J perform services for Hudson Highlands Fjord Trail, Inc. (HHFT) in their capacities as employees of Scenic Hudson, Inc. (SH), except for Amy Kacala who is one of six employees of HHFT. Total compensation to each of such persons is required to be reported on Schedule J by both SH and HHFT notwithstanding that each of these directors and officers are paid directly and only by SH, except for Amy Kacala who was paid by SH and HHFT in 2022. As noted in Schedule R, Part V, HHFT is party to a services agreement with SH pursuant to which SH, among other things, makes the services of such persons available to HHFT. Please refer to Schedule R for more details. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 1: | To create and steward a 7.5-mile linear park along the Hudson River that solves existing safety concerns around visitation, provides welcoming access to people of all abilities, restores and protects natural resources, and enhances quality of life for local communities. |
| Form 990, Part VI, Section A, line 6 | The Sole Member of the Corporation shall be Scenic Hudson, Inc. ("Scenic Hudson") which is entitled to appoint a majority of HHFT's Board of Directors and shall act through its Board of Directors, as constituted from time to time. |
| Form 990, Part VI, Section A, line 7a | The Board of Directors is divided into two classes: (i) Class A Directors and (ii) Class B Directors. At any one time, Class A directors shall comprise a majority of the Board. Class A Directors are appointed by Scenic Hudson, Inc. as the sole member of HHFT, thus ensuring that HHFT, thus ensuring that HHFT remains controlled by Scenic Hudson. The initial Class B Directors have also been appointed by Scenic Hudson, Inc.; however, successor Class B Directors shall be elected by the Board of Directors of Hudson Highlands Fjord Trail, Inc,. |
| Form 990, Part VI, Section A, line 7b | The following actions may be taken by the Corporation only if authorized by the Sole Member and the affirmative vote of at least two-thirds of the entire Board: (i) the disposition of all or substantially all of the assets of the Corporation; (ii) a plan of merger or consolidation of the Corporation; (iii) a plan of dissolution and distribution of assets of the Corporation; (iv) cessation of operation of the Fjord Trail Park; (v) termination of the cooperative development or operating agreement with the Office of Parks, Recreation and Historic Preservation of the State of New York (or the equivalent of such agreement); or (vi) commencing or acquiring any substantial mission, business or activity other than the development and operation of the Fjord Trail Park and all things ancillary thereto. Pursuant to the Not-For-Profit Corporation Law of New York (the "NPCL") as amended by the New York Not-for-Profit Revitalization Act (the "NPRA"), the term "entire board" means the number of Directors within the allowable range of Directors provided by the corporate by-laws that were elected as of the most recently held election of Directors. |
| Form 990, Part VI, Section B, line 11b | 990 REVIEW AND OVERSIGHT PROCESS: The form 990 is prepared by an independent accountant. The Audit Committee of Scenic Hudson first reviews the 990 in draft form for Hudson Highlands Fjord Trail, Inc., Scenic Hudson, Inc., and The Scenic Hudson Land Trust, Inc. Once the Audit Committee (of Scenic Hudson) has satisfactorily completed its review of each respective entity, they will recommend distribution of the drafts to the full Boards of Directors for review and acceptance at their next meeting. Electronic copies of the draft 990s are distributed to the full boards in preparation for the meeting. The boards are encouraged to review the draft and provide comments or seek clarification, where necessary, before their acceptance. The returns of Scenic Hudson, The Scenic Hudson Land Trust and HHFT are filed upon acceptance by their respective boards. Public inspection copies of the 990 are available on Scenic Hudson's website (www.scenichudson.org/about-us/Financial-and-governance/), as well as, HHFT's website (www.hhft.org/about-the-fjord-trail/governance/). |
| Form 990, Part VI, Section B, line 12c | MONITORING OF THE CONFLICT OF INTEREST POLICY: All board members and staff are required to review and sign the organization's conflict of interest policy annually. Board members who may have any real or perceived conflict of interest must abstain from discussion and voting around such issues. The Board of Directors reviews conflicts of interest that may arise (real or perceived) involving the staff. The Executive Committee of Scenic Hudson (or the Board Membership and Governance Committee of Scenic Hudson in some cases) reviews conflicts of interest (real or perceived) involving the executive team and board, however they may seek input from the full Board of Directors of Scenic Hudson and/or HHFT and/or legal counsel. Finally, all reported conflicts are summarized and reviewed by the independent auditor during the annual audit. A list is provided to the Audit committee that specifies which, if any, boad members reporteed a conflict and, if applicable, the nature of the conflict reported. |
| Form 990, Part VI, Section C, line 19 | PUBLIC AVAILABILITY OF GOVERNING DOCUMENTS: The following corporate governance documents are available to the public on Scenic Hudson's website (https://www.scenichudson.org/about-us/financial-and-governance/), as well as, HHFT's website (www.hhft.org/about-the-fjord-trail/governance/) * Form 1023 * Form 990 * Audited financial statements * Certificate of Incorporation * Corporate by-laws * Whistleblower policy * Conflict of interest policy |
| FORM 990, PART XII, LINE 2C: | AUDIT OVERSIGHT AND SELECTION PROCESS: The Audit Committee of Scenic Hudson will annually retain or renew the retention of an independent accountant/auditor to conduct an audit and, upon completion thereof, review the results of the audit and any related management letter with the independent auditor. The Audit Committee of Scenic Hudson reports its activities to the full Board of Directors of HHFT annually. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Scenic Hudson Inc | |||||||||||
| 85 Civic Center Plaza Suite 300 | Poughkeepsie | NY | 12601 | 132898799 | Connecting people to the Hudson River | NY | 501(c)(3) | Line 7 | N/A | 0 | |
| The Scenic Hudson Land Trust Inc | |||||||||||
| 85 Civic Center Plaza Suite 300 | Poughkeepsie | NY | 12601 | 237148333 | Land Conservation | NY | 501(C)(3) | Line 12a, I | 0 | Scenic Hudson Inc | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Northside Junction LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 85 Civic Center Plaza Suite 300 | AddressLine1Txt |
| City | Poughkeepsie | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12061 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851529685 | EIN |
| Primary Activities | Own Property | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| Fall Kill Brookside LLC | |||||||||
| 85 Civic Center Plaza Suite 300 | Poughkeepsie | NY | 12601 | 851504526 | Own Property | NY | N/A | C | 0 |
| Parker Fall Kill LLC | |||||||||
| 85 Civic Center Plaza Suite 300 | Poughkeepsie | NY | 12601 | 852325226 | Own Property | NY | N/A | C | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, PART II AND PART V, LINE 1O: | FormAndLineReferenceDesc |
| Explanation | EXPLANATION OF RELATIONSHIP WITH OTHER TAX-EXEMPT ORGANIZATION: Scenic Hudson, Inc. (SH) and The Scenic Hudson Land Trust, Inc. (SHLT) are related, tax-exempt organizations. SHLT supports SHI, and SHI controls SHLT. Each organization has its own governing board, however, the board of SHLT is appointed by that of SH. General operations, including expenses related to staff and benefits, are carried on by SH while SHLT was founded exclusively to conserve land in the Hudson River Valley of important scenic, natural and/or agricultural value, and to create parks and trails for the public. As SHLT does not have any employees, SH provides SHLT with the services of its employees, office space and general administrative support through a services agreement. Under this agreement, SHLT provides payment to SH of an amount approved annually via Board resolution for such services on a quarterly basis, which in fiscal year 2023 totaled $2,769,300. Hudson Highlands Fjord Trail, Inc., HHFT supports SHI, and SHI controls HHFT. | ExplanationTxt |
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