2024-05-15T15:17:49-05:00 2023-12-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2023-01-01 237401326 WILDLANDS CONSERVANCY INC WILD 6109654397 3701 ORCHID PLACE EMMAUS PA 18049 DANNY J GIANNELLI VP OF FINANCE AND OPERATIONS 6109654397 2024-05-10 1 DANNY GIANNELLI 999009999 0 JOHN R ZAYAITZ CPA P01254535 6104357489 2024-05-10 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z CHRISTOPHER M KOCHER 3701 ORCHID PLACE EMMAUS PA 18049 6546643 0 X WWW.WILDLANDSPA.ORG X 1973 PA THE MISSION OF WILDLANDS CONSERVANCY IS TO PROTECT AND RESTORE CRITICAL NATURAL AREAS AND WATERWAYS, AND EDUCATE THE COMMUNITY TO CREATE A LEGACY OF A HEALTHY, SUSTAINABLE ENVIRONMENT FOR FUTURE GENERATIONS. 25 25 65 506 0 0 3188955 5682123 726826 695239 55033 79772 61656 89509 4032470 6546643 0 0 0 0 1978432 2063608 0 0 463894 1037633 4009152 3016065 6072760 1016405 473883 12094633 13252933 491935 804580 11602698 12448353 X THE MISSION OF WILDLANDS CONSERVANCY IS TO PROTECT AND RESTORE CRITICAL NATURAL AREAS AND WATERWAYS, AND EDUCATE THE COMMUNITY TO CREATE A LEGACY OF A HEALTHY, SUSTAINABLE ENVIRONMENT FOR FUTURE GENERATIONS. 0 0 4419338 311938 CONSERVATION: WILDLANDS CONSERVANCY'S CONSERVATION STRATEGIES INCLUDE LAND PLANNING AND ACQUISITION, STREAM RESTORATION AND HABITAT STEWARDSHIP ACTIVITIES. WILDLANDS ACQUIRED 3.91 ACRES IN UPPER SAUCON TOWNSHIP, LEHIGH COUNTY TO EXPAND SOUTH MOUNTAIN PRESERVE.WILDLANDS ACQUIRED 42.59 ACRES IN ROSS TOWNSHIP, MONROE COUNTY FOR TRANSFER TO THE UNITED STATES OF AMERICA (US FISH AND WILDLIFE SERVICE) FOR INCORPORATION INTO THE CHERRY VALLEY NATIONAL WILDLIFE REFUGE.WILDLANDS TRANSFERRED 24.98 ACRES (WHICH IT ORIGINALLY ACQUIRED IN 2021) IN ROSS TOWNSHIP, MONROE COUNTY TO THE UNITED STATES OF AMERICA (US FISH AND WILDLIFE SERVICE) FOR INCORPORATION INTO THE CHERRY VALLEY NATIONAL WILDLIFE REFUGE.WILDLANDS ACQUIRED 633 ACRES IN PENN FOREST TOWNSHIP, CARBON COUNTY FOR TRANSER TO THE PENNSYLVANIA GAME COMMISSION FOR INCORPORATION INTO INTO STATE GAME LANDS 141.IN THE STEWARDSHIP REALM, WILDLANDS FORWARDED EFFORTS FOCUSED ON STREAM RESTORATION, HABITAT RESTORATION AND WATERSHED PLANNING: CONTINUING ADVANCING THE RESTORATION OF THE BUSHKILL CREEK WITH THE REMOVAL TWO DAMS, BOTH IN NORTHAMPTON COUNTY. COMPLETED RESTORIATION PROJECTS IN THE FOLLOWING MUNICIPATILITES: " CITY OF BETHLEHM" CITY OF EASTON " EAST ALLEN TOWNSHIP" EMMAUS BORO" LEHIGH TOWNSHIP" LOWHILL TOWNSHIP" NORTH WHITEHALL " PALMER TOWNSHIP" PLAINFIELD TOWNSHIP" TATAMY BORO" WILLIAMS TOWNSHIPCOMPLETED GRASSLAND HABITAT RESTORATION PROJECTS AT THE FOLLOWING LOCATIONS: " TREXLER NATURE PRESERVE" GALL FARM" WAYNE GRUBE PARK" LOUISE MOORE PARK" FRY'S RUN PARKCONTINUED TO LEAD THE LEHIGH VALLEY RIPARIAN BUFFER INITIATIVE.COMPLETED TRAIL NETWORK EXPANSION EFFORTS AT BRENNER-PENFILED MACUNGIE MOUNTAIN PRESERVE, SOUTH MOUNTAIN PRESERVE, AND BLACK RIVER SANCTUARY. CONTINUED RESTORATION AT THOMAS DARLING AND MAPLE TRACT PRESERVES.CONTINUED STEWARDSHIP MANAGEMENT OF LEHIGH COUNTY'S 1,800-ACRE TREXLER NATURE PRESERVE. 830690 383301 EDUCATION: 4,554 STUDENTS IN KINDERGARTEN THROUGH GRADE 12 BENEFITED FROM WILDLANDS' ENVIRONMENTAL EDUCATION PROGRAMS THAT ARE TIED TO PENNSYLVANIA'S STANDARDS FOR ENVIRONMENT AND ECOLOGY, PARTICIPATING IN 122 SCHOOL PORGRAMS. MORE THAN 450 COMMUNITY EDUCATION PROGRAMS CONNECTED MORE THAN 17,000 COMMUNITY MEMBERS WITH LOCAL, NATURAL AREAS, INCLUDING DOROTHY RIDER POOL WILDLIFE SANCTUARY, SOUTH MOUNTAIN PRESERVE, TREXLER NATURE PRESERVE, THE LEHIGH RIVER AND DESTINATIONS IN CARBON AND MONROE COUNTIES.HELD A FIVE-PROGRAM SERIES IN COLLABORATION WITH THE AUTISM SOCIETY CALLED "FUN IN NATURE FOR KIDS WITH AUTISM"HELD 14 WEEKS OF SUMMER CAMP FOR 678 SUMMER CAMPERS. 5250028 1 1 0 0 0 0 1 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 65 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X DANNY J GIANNELLI VP OF FINANCE AND OPERATIONS 6109654397 3701 ORCHID PLACE EMMAUS PA 18049 CHRISTOPHER KOCHER PRESIDENT 40.00 X X 163131 0 8784 RONALD W BEITLER EX OFFICIO 2.00 X 0 0 0 LOREN SPEZIALE COUNSEL EX OFFICIO 2.00 X 0 0 0 TARA ZRINSKI EX OFFICIO 2.00 X 0 0 0 KAREN COONEY DUERHOLZ BOARD MEMBER 2.00 X 0 0 0 GENE ERVIN BOARD MEMBER 2.00 X 0 0 0 EDWARD J FONES BOARD MEMBER 2.00 X 0 0 0 ANDREW ANDY FOGAL BOARD MEMBER 2.00 X 0 0 0 KATHY HENDERSON BOARD MEMBER 2.00 X 0 0 0 TADD HENNINGER CHAIR 2.00 X X 0 0 0 MICHAEL A HENRY ESQ SECRETARY 2.00 X X 0 0 0 SAM KENNEDY BOARD MEMBER 2.00 X 0 0 0 SHARON A LESKOWSKY BOARD MEMBER 2.00 X 0 0 0 DAVID M LOBACH JR BOARD MEMBER 2.00 X 0 0 0 JOSEPH M MCMAHON III BOARD MEMBER 2.00 X 0 0 0 THOMAS E MUTCHLER JR BOARD MEMBER 2.00 X 0 0 0 J STAURT PIDCOCK BOARD MEMBER 2.00 X 0 0 0 MICHAEL A PIRES BOARD MEMBER 2.00 X 0 0 0 SUSAN POWELL BOARD MEMBER 2.00 X 0 0 0 RONALD S RUSCHMAN BOARD MEMBER 2.00 X 0 0 0 CAROL SAEGER BOARD MEMBER 2.00 X 0 0 0 RICHARD W SHAFFER JR BOARD MEMBER 2.00 X 0 0 0 ANDREW STANTEN BOARD MEMBER 2.00 X 0 0 0 MICHAEL STERSHIC VICE CHAIR 2.00 X X 0 0 0 PATRICIA L WALLER BOARD MEMBER 2.00 X 0 0 0 PAUL C BARBEHENN BOARD MEMBER 2.00 X 0 0 0 DEBORAH KIPP BOARD MEMBER 2.00 X 0 0 0 ROBERT STOVER BOARD MEMBER 2.00 X 0 0 0 SUSAN WILLIAMS BOARD MEMBER 2.00 X 0 0 0 DANNY GIANNELLI VP OF FINANCE AND OPERATIO 40.00 X 109153 0 5045 272284 0 13829 2 0 1 0 FLYWAY EXCAVATING 4070 OLD HARRISBURG PIKE MOUNT JOY PA 17552 LAND CONSERVATION SERVICES 808350 THOMPSON ENVIRONMENTAL 1110 CREEK ROAD CARLISLE PA 17015 ENVIRONMENTAL SURVEYING 137447 2 3147942 2534181 22100 5682123 NATURE & ED PROGRAM 900099 364772 364772 OTHER FEES FOR SERVICE 900099 330467 330467 695239 79772 79772 68605 0 68605 68605 68605 MISCELLANEOUS 900099 20904 20904 20904 6546643 695239 0 169281 X 286114 131637 82886 71591 1483855 1062602 144040 277213 35698 26504 2756 6438 121661 82876 15150 23635 136280 92178 17312 26790 14619 14242 185 192 16900 16464 214 222 1273732 1240906 16124 16702 2907 2337 570 101139 92405 4536 4198 111860 78542 13075 20243 169103 145443 13471 10189 15705 14791 358 556 22413 17455 4958 530 359 171 35318 35318 LAND PRESERVATION 2037656 2037656 PRINTING & PUBLICATIONS 59766 44977 14789 MISCELLANEOUS 55341 48108 7233 DEVELOPMENT 29526 19971 3750 5805 62637 45257 17260 120 6072760 5250028 358838 463894 400 400 1948749 2602588 868194 811633 86541 91188 1698 0 7939707 1595270 6304420 6344437 2884631 3402687 12094633 13252933 82855 75843 400957 683140 8123 45597 491935 804580 X 8086294 8789605 3516404 3658748 11602698 12448353 12094633 13252933 473883 371772 0 X X 0 1 X 1 0 X 2698126 3319150 3959781 3188955 5682123 18848135 2698126 3319150 3959781 3188955 5682123 18848135 1394123 17454012 136308 120821 138681 123564 162732 682106 357700 357700 19887941 3643305 0.87760 0.84410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 75 7750.00 0 24 0 1 1 775.00 55898 0 0 1 X 2844872 84501 427852 156932 3200293 3487021 46716 -538969 149896 2844872 3104067 136964 373464 127474 3487021 2481832 269331 352904 3104067 2145605 61170 378443 103386 2481832 0.45640 0.45060 0.09300 0 0 5772950 5772950 1591735 1025333 566402 575022 569937 5085 6344437 X 6918415 371772 371772 6546643 0 6546643 6072760 0 6072760 0 6072760 PART II, LINE 9: FOR THE YEAR ENDED DECEMBER 31, 2023, WILDLANDS CONSERVANCY HOLDS CONSERVATION EASEMENTS ON 75 PROPERTIES THROUGHOUT THE REGION, TOTALING OVER 7,750 ACRES. WILDLANDS CONSERVANCY HAS DETERMINED THAT NO ASSET VALUATION WILL BE USED ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION, WHICH IS AN ACCEPTABLE METHOD UNDER U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. PART IV, LINE 2B: THERE ARE VARIOUS SECURITY DEPOSITS ON THE RENTAL PROPERTIES AS WELL AS AMOUNTS HELD ON BEHALF OF OTHER CONSERVATION ORGANIZATIONS. PART V, LINE 4: A PORTION OF THE BOARD DESIGNATED ENDOWMENT IS TO PROVIDE INCOME TO SUPPORT CONSERVATION STEWARDSHIP. THERE ARE ALSO BOARD DESIGNATED ENDOWMENT FUNDS TO SUPPORT OPERATIONS. PERMANENT ENDOWMENTS SUPPORT VARIOUS PURPOSES INCLUDING CONSERVATION STEWARDSHIP, CONSERVATION EDUCATION, LEGAL DEFENSE, GENERAL PROGRAM SUPPORT AND OPERATIONS. PART X, LINE 2: UNCERTAIN TAX POSITIONS ARE EVALUATED IN ACCORDANCE WITH FASB ASC 740-10. FASB ASC 740-10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. THE ORGANIZATION HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST PENALTIES. THE ORGANIZATION HAS FILED INCOME TAX RETURNS IN THE UNITED STATES. X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER KOCHER PRESIDENT 163131 0 0 0 0 0 6525 0 2259 0 171915 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B WILDLANDS CONSERVANCYS MANAGEMENT WILL MEET WITH THE AUDITORS AND FILL OUT THE FORM 990. THE FORM 990 WILL BE ELECTRONICALLY DISTRIBUTED TO THE ENTIRE BOARD FOR INDIVIDUAL BOARD MEMBERS TO HAVE AN OPPORTUNITY TO REVIEW AND COMMENT, PRIOR TO APPROVAL BY THE EXECUTIVE COMMITTEE AND THE IRS SUBMITTAL DEADLINE. IN YEARS WHEN THE SCHEDULE OF THE FULL BOARD MEETINGS ALLOWS FULL BOARD REVIEW BEFORE THE FILING DEADLINE, THE AUDIT AND FORM 990 WILL BOTH BE REVIEWED AND APPROVED AT A REGULAR BOARD MEETING. IN YEARS WHEN, BECAUSE OF THE SCHEDULE OF FULL BOARD MEETINGS, IT IS NOT FEASIBLE FOR THE ENTIRE BOARD TO REVIEW AND APPROVE THE FINAL FORM 990 AT A MEETING BEFORE THE DEADLINE FOR THE FORM 990 TO BE FILED, THE PRESIDENT OF THE ORGANIZATION WILL CONVENE THE EXECUTIVE COMMITTEE TO REVIEW AND APPROVE THE FORM 990, AND THE FULL BOARD WILL BE ADVISED OF THE EXECUTIVE COMMITTEES ACTION AND ITS COMMENTS AND REVISIONS, IF ANY. THE FORM 990 IS SUBMITTED PRIOR TO THE IRS DEADLINE AND THE FINAL FORM 990 IS SHARED WITH THE ENTIRE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THE CONFLICT OF INTEREST STATEMENT TO BE ATTESTED TO ANNUALLY. IF A CONFLICT OF INTEREST IS STATED, THEN IT IS BROUGHT TO THE ATTENTION OF THE BOARD CHAIR AND HANDLED IN AN APPROPRIATE FASHION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT OF WILDLANDS CONSERVANCY IS SUBJECT TO APPROVAL OF THE BOARD OF DIRECTORS. A COMMITTEE OF THE BOARD WAS FORMED TO EVALUATE AND MAKE RECOMMENDATIONS TO THE BOARD ON COMPENSATION ISSUES. THE COMPENSATION COMMITTEE IS RESPONSIBLE FOR DEVELOPING AN OVERALL PHILOSOPHY FOR COMPENSATION AND MAY SEEK ADVISEMENT AND COUNSEL FROM PROFESSIONALS WITH EXPERTISE IN COMPENSATION ARRANGEMENTS FOR U.S. TAX EXEMPT ORGANIZATIONS. THE COMMMITTEE WILL ANNUALLY REVIEW ALL ELEMENTS OF OFFICER COMPENSATION AND RECOMMEND DOCUMENTATION AND APPROVAL BY THE FULL BOARD IN A MANNER THAT IS DESIGNED TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER APPLICABLE LAWS AND REGULATIONS. THE COMMITTEE, AT LEAST ANNUALLY, OBTAINS, REVIEWS, AND ASSIMILATES COMPARABLE COMPENSATION DATA WITH RESPECT TO OFFICER-LEVEL COMPENSATION POLICIES FOR EXEMPT ORGANIZATIONS COMPARABLE IN SIZE, GEOGRAPHIC LOCATION AND OTHER RELEVANT FACTORS. SUCH COMPARATIVE DATA IS SHARED WITH AND DISCUSSED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S 990 IS AVAILABLE UPON REQUEST AND IS ALSO AVAILABLE AT THE GUIDESTAR WEBSITE. THE 1023 IS AVAILABLE ON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AT THIS TIME, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY HAVE NOT BEEN MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,240,906. MANAGEMENT AND GENERAL EXPENSES 16,124. FUNDRAISING EXPENSES 16,702. TOTAL EXPENSES 1,273,732. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE TO ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR.