2023-08-25T10:53:54-05:00 2022-12-31 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2022-01-01 251053485 WESTERN PENNSYLVANIA CONSERVANCY WEST 4122882777 800 WATERFRONT DRIVE PITTSBURGH PA 15222 THOMAS SAUNDERS PRESIDENT AND CEO 4122882777 2023-08-25 1 THOMAS SAUNDERS 999009999 0 ELIZABETH E KRISHER P01275616 4124715500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THOMAS SAUNDERS 800 WATERFRONT DRIVE PITTSBURGH PA 15222 40368128 0 X WWW.WATERLANDLIFE.ORG X 1932 PA TO PROTECT AND RESTORE THE REGION'S LAND AND WATER, CREATE GARDENS AND GREEN SPACES, AND PRESERVE FALLINGWATER. 27 26 264 6720 0 0 20685573 17900931 2954358 4301309 4818598 2680857 1150106 1598737 29608635 26481834 213326 889375 0 0 13432768 14888970 0 0 2376408 8246646 9403933 21892740 25182278 7715895 1299556 123631640 111338430 2492903 2763481 121138737 108574949 X THE WESTERN PENNSYLVANIA CONSERVANCY PROTECTS AND RESTORES EXCEPTIONAL PLACES TO PROVIDE OUR REGION WITH CLEAN WATERS AND HEALTHY FORESTS, WILDLIFE AND NATURAL AREAS FOR THE BENEFIT OF PRESENT AND FUTURE GENERATIONS. THE CONSERVANCY CREATES GREEN SPACES AND GARDENS, CONTRIBUTING TO THE VITALITY OF OUR CITIES AND TOWNS, AND PRESERVES FALLINGWATER, A SYMBOL OF PEOPLE LIVING IN HARMONY WITH NATURE. 0 0 6697541 2566 5392046 FALLINGWATER ADMINISTRATION AND EDUCATION PROGRAM: FALLINGWATER IS FRANK LLOYD WRIGHT'S WORLD-FAMOUS MASTERWORK. A HOUSE THAT IS OPERATED AS AN ARCHITECTURAL MUSEUM, FALLINGWATER SYMBOLIZES PEOPLE LIVING IN HARMONY WITH NATURE. FALLINGWATER HOSTS CLOSE TO 175,000 VISITORS, INCLUDING MORE THAN 10,000 STUDENTS, EACH YEAR. FALLINGWATER CONDUCTS SCHOOL PROGRAMS, LECTURES, EXHIBITIONS AND TOURS OF VARIOUS KINDS TO HELP LEARNERS OF ALL AGES ADVANCE THEIR KNOWLEDGE ABOUT ART, ARCHITECTURE AND NATURE. FALLINGWATER OFFERS ON-SITE AND VIRTUAL WORKSHOPS AND RESIDENCIES AS WELL AS INTERNSHIPS TO FURTHER ENHANCE THE EDUCATIONAL EXPERIENCES AVAILABLE AT THE LOCATION. 3555213 NATURAL HERITAGE AND CONSERVATION SCIENCE PROGRAM: THIS PROGRAM FURNISHES IMPORTANT CONSERVATION INFORMATION AND ASSESSMENTS TO WPC AS WELL AS OTHER PARTNERS. THE NATURAL HERITAGE PROGRAM IS PART OF A PENNSYLVANIA STATE PARTNERSHIP PROGRAM THAT COLLECTS AND MANAGES A VARIETY OF INFORMATION CONCERNING THE STATUS AND LOCATIONS OF RARE PLANTS AND ANIMALS THROUGHOUT THE COMMONWEALTH AND SHARES THAT INFORMATION TO ASSIST WITH PLANNING, ENVIRONMENTAL REVIEW AND LAND PROTECTION. 4230985 886809 WATERSHED CONSERVATION PROGRAM: THE WESTERN PENNSYLVANIA CONSERVANCY'S WATERSHED CONSERVATION PROGRAM WORKS TO IMPROVE OUR REGION'S WATER QUALITY. THROUGH A NUMBER OF STRATEGIC PROJECTS AND INITIATIVES - SUCH AS STREAMBANK RESTORATIONS, IN-STREAM HABITAT WORK, AQUATIC ORGANISM PASSAGE IMPROVEMENTS AND RIPARIAN PLANTINGS - OUR WATERSHED CONSERVATION PROGRAM WORKS TO PROTECT AND RESTORE LOCAL RIVERS AND STREAMS. WE IMPROVE WILDLIFE HABITATS AND INCREASE OPPORTUNITIES FOR RECREATION, WHILE WORKING TO ENSURE THAT OUR WATERWAYS REMAIN HEALTHY AND VIABLE FOR GENERATIONS TO COME. WESTERN PENNSYLVANIA CONSERVANCY HAS PROTECTED OR RESTORED MORE THAN 3,000 MILES OF RIVERS AND STREAMS. 560866 105624 IA/COMMUNICATIONS: THESE SERVICES CONSIST OF THE PREPARATION AND DISTRIBUTION OF EDUCATIONAL MATERIALS REGARDING CONSERVATION, ENVIRONMENTAL SCIENCE, ECOLOGICAL RESEARCH, ARCHITECTURE, AND COMMUNITY GREENING. 3325692 78480 COMMUNITY GARDENS & GREENSPACE: THIS PROGRAM IMPLEMENTS HIGH IMPACT GREENING PROJECTS TO PROMOTE ATTRACTIVE AND HEALTHY ENVIRONMENTS AND LIVABLE PLACES. SUPPORTED BY STRATEGIC PARTNERS AND OVER 6,000 VOLUNTEERS, THE PROGRAM ANNUALLY FACILITATES 130 COMMUNITY FLOWER GARDENS, 30 COMMUNITY VEGETABLE GARDENS, AND 1,400 URBAN FLORAL BASKETS AND PLANTERS ALONG CITY STREETS, IMPLEMENTS GREEN INFRASTRUCTURE SYSTEMS TO HELP MANAGE STORM WATER DURING WET WEATHER CONDITIONS, EXECUTES GREENING AND OUTDOOR LEARNING APPROCHES TO SCHOOL GROUNDS, AND SINCE 2008, HAS PLANTED 39,000 TREES IN WESTERN PENNSYLVANIA, INCLUDING ALLEGHENY COUNTY, LIGONIER, ERIE, AND JOHNSTOWN. 2175937 50200 LAND CONSERVATION PROGRAM: THIS PROGRAM INCLUDES LAND PROTECTION AND STEWARDSHIP. THESE PROGRAMS FOCUS ON THE PERMANENT PROTECTION AND MANAGEMENT OF THE REGION'S NATURAL AREAS, AS WELL AS IMPORTANT FARMLAND, HISTORIC PROPERTIES AND OUTDOOR RECREATIONAL RESOURCES. WESTERN PENNSYLVANIA CONSERVANCY HAS HELPED ESTABLISH ELEVEN STATE PARKS AND CONSERVED MORE THAN A QUARTER MILLION ACRES OF NATURAL LANDS. 6062495 234304 20546234 1 1 0 1 0 0 1 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 X 155 0 264 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 27 26 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CT DC FL GA HI IL KS LA ME MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WV WI KY CO MO NV ND WA X X ELIZABETH CUTHBERT 4122882777 800 WATERFRONT DRIVE PITTSBURGH PA 15222 BALA KUMAR SECRETARY 2.00 X X 0 0 0 SUSAN FITZSIMMONS DIRECTOR 2.00 X 0 0 0 CAROLYN RIZZA PHD CHAIR - THRU DECEMBER 2022 2.00 X X 0 0 0 CARYLE GLOSSER PHD DIRECTOR 2.00 X 0 0 0 DAN B FRANKEL DIRECTOR 2.00 X 0 0 0 DANIEL NYDICK TREASURER 2.00 X X 0 0 0 DENNIS FREDERICKS DIRECTOR 2.00 X 0 0 0 DEBRA H DERMODY VICE CHAIR; CHAIR BEG. DECEMBER 2022 2.00 X X 0 0 0 GEOFFREY P DUNN MD DIRECTOR 2.00 X X 0 0 0 MEGAN TURNBULL DIRECTOR 2.00 X 0 0 0 JOSHUA C WHETZEL III DIRECTOR 2.00 X 0 0 0 KENNETH WILLIAM STOUT DIRECTOR 2.00 X 0 0 0 PAUL J MOONEY DIRECTOR 2.00 X 0 0 0 ROBERT MCDOWELL DIRECTOR 2.00 X 0 0 0 SAMUEL H SMITH DIRECTOR 2.00 X 0 0 0 TIMOTHY R THYREEN DIRECTOR - THRU MAY 2022 2.00 X 0 0 0 FELIX G FUKUI DIRECTOR 2.00 X 0 0 0 E MICHAEL BOYLE DIRECTOR 2.00 X 0 0 0 BARBARA BOTT DIRECTOR 2.00 X 0 0 0 DAVID E BARENSFELD DIRECTOR 2.00 X 0 0 0 STEPHEN G ROBINSON DIRECTOR 2.00 X 0 0 0 THOMAS SAUNDERS PRESIDENT & CEO 40.00 X X 356602 0 60637 BEVERLYNN ELLIOTT DIRECTOR 2.00 X 0 0 0 CAROLYN HENDRICKS MD DIRECTOR 2.00 X 0 0 0 ALEXANDER C SPEYER III DIRECTOR 2.00 X 0 0 0 DONNA J FISHER DIRECTOR 2.00 X 0 0 0 CANDACE HILLYARD DIRECTOR 2.00 X 0 0 0 PAULA FORADORA DIRECTOR - BEG. MAY 2022 2.00 X 0 0 0 GINA WINSTEAD DIRECTOR - BEG. MAY 2022 2.00 X 0 0 0 JENIFER CHRISTMAN VP WATERSHED CONSERVATION 40.00 X 177471 0 29635 CYNTHIA CARROW VP GOVT REL & CO 40.00 X 233475 0 48859 GENEVIEVE MCINTYRE VP INSTITUTIONAL ADV 40.00 X 213304 0 45506 SHAUN FENLON VP LAND CONSERVATION 40.00 X 188157 0 39131 JUSTIN GUNTHER VP & DIR FALLINGWATER 40.00 X 190138 0 31309 ELIZABETH CUTHBERT VICE PRESIDENT AND CFO 40.00 X 160155 0 39466 JULIE HOLMES SENIOR DIRECTOR, DEVELOPMENT 40.00 X 119473 0 32515 ELLEN SHOGAN SENIOR DIRECTOR, MANAGEMENT AND GRANTS ACCTG 40.00 X 117043 0 20115 CHARLES BIER SENIOR DIRECTOR, CONSERVAT 40.00 X 102754 0 18248 MICHAEL KUZEMCHAK SENIOR DIRECTOR OF OPS. FOR FW 40.00 X 107217 0 30770 JEFFREY WAGNER SENIOR DIRECTOR, NATURAL HERITAGE PROGRAM 40.00 X 106550 0 28545 2072339 0 424736 13 0 1 0 ROCK OF WNY 59 FRANKLIN STREET WESTFIELD NY 14757 ELK CREEK STREAMBANK CONSTRUCTION 1105940 LAWN SENSE INC 450 DAVIDSON ROAD PITTSBURGH PA 15239 LANDSCAPING SERVICES 444900 BILL LEFEVER EXCAVATING INC 429 NEWELL ROAD DUBOIS PA 15801 SUTTERLIN AML RECLAMATION PHASE 1 191219 HEDIN ENVIORNMENTAL 195 CASTLE SHANNON BLVD PITTSBURGH PA 15228 CONSULTING FOR ACID MINE DRAINAGE PROJEC 183372 OHIO UNIVERSITY OFFICE OF THE BURSAR PO BOX 960 ATHENS OH 45701 ROBINSON RUN RYERSON FORK MITIGATION ASS 110000 6 5556 1634111 8222060 8039204 573132 17900931 ADMISSIONS/FALLINGWATER 713990 3951284 3951284 OTHER 900099 145471 145471 EDUCATION PROGRAMS 900099 114403 114403 BARN ACTIVITIES 900099 90151 90151 4301309 1104404 1104404 14710 14710 406776 147790 258986 258986 258986 14419201 42728 12732441 153035 1686760 -110307 1576453 1576453 2178069 853028 1325041 1325041 26481834 5626350 0 2954553 889375 889375 1804836 1164180 364740 275916 9530870 7569970 940985 1019915 871095 716451 67989 86655 2682169 2080611 299839 301719 11124 8788 1446 890 163821 147949 9312 6560 67637 53433 8793 5411 60899 60899 388822 307169 50547 31106 952825 807473 86554 58798 131172 123300 4810 3062 1359462 1245376 50898 63188 177699 147292 17043 13364 566916 505270 36575 25071 312326 272493 14985 24848 30445 26083 2123 2239 1925 1604 192 129 1040026 1000026 40000 337498 292084 28166 17248 CONTRACTED SERVICES 2146726 1776293 134086 236347 EASEMENT ACQUISITION 519451 519451 REPAIRS & MAINTENANCE 357150 233478 59394 64278 MISCELLANEOUS 309063 250286 16579 42198 468946 346900 24580 97466 25182278 20546234 2259636 2376408 832090 1179675 3328829 1405526 1070851 793605 2366706 3484710 280000 330000 303012 337318 1202868 938871 26806775 14694854 11480351 12111921 65717679 50565261 10251190 11763530 26798064 28428013 123631640 111338430 1228332 1151383 525603 460394 104902 48466 634066 1103238 2492903 2763481 X 81603820 73224982 39534917 35349967 121138737 108574949 123631640 111338430 X 1299556 -13890362 27018 X 0 1 X 1 1 1 X 15451511 15017608 17514570 20685573 17900931 86570193 15451511 15017608 17514570 20685573 17900931 86570193 9692770 76877423 1084655 1245999 972014 1220482 1525890 6049040 92619233 29251465 0.83000 0.81150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60899 60899 25121379 25182278 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 61181 60848 60000 60899 242928 250000 250000 250000 250000 1000000 1500000 X X X X 222 41090.00 2 0 1 1 2620.00 153862 5740865 X X X 0 19850853 58988 -3209054 693957 16006830 16655557 1363628 2414755 583087 19850853 15106397 119890 2020161 590891 16655557 12828332 629402 2215436 566773 15106397 13207928 205149 -76741 508004 12828332 0.65000 0.35000 0 0 685000 685000 14496238 7291221 7205017 3320206 2712387 607819 8305331 4691246 3614085 12111921 LIMITED PARTNERSHIPS 11763530 F 11763530 FALLINGWATER AND FINE ART COLLECTION 5740865 C LAND CONSERVATION PROJECTS 22687148 C 28428013 CHARITABLE GIFT ANNUITIES PAYABLE 450364 LAND ESCROWS 652874 1103238 X 13296008 -13890362 65522 1027836 -12797004 26093012 388822 388822 26481834 25859796 65522 1000818 1066340 24793456 388822 388822 25182278 PART II, LINE 9: THE CONSERVANCY ACQUIRES, PROTECTS, AND HOLDS LAND FOR CONSERVATION PURPOSES. LAND IS VALUED AT COST OR, IN THE CASE OF DONATED LAND, AT FAIR VALUE ON THE DATE OF THE CONTRIBUTION. THE CONSERVANCY CAPITALIZES CERTAIN COSTS INCURRED DURING THE TIME THE LAND IS BEING ACQUIRED AND PROTECTION ACTIVITIES ARE UNDERWAY. THESE COSTS INCLUDE DUE DILIGENCE, DEMOLITION OF STRUCTURES, LEGAL FEES, AND MISCELLANEOUS OTHER ITEMS TO RETURN THE LAND TO ITS NATURAL STATE. GRANTS RECEIVED AS REIMBURSEMENT FOR LAND COSTS ON PROJECTS WHERE THE CONSERVANCY DOES NOT INTEND TO HOLD THE LAND FOR THE LONG-TERM REDUCE THE COST BASIS OF THE LAND. THE CONSERVANCY HOLDS CERTAIN CONSERVATION EASEMENTS AND DEED RESTRICTIONS (EASEMENTS), EACH REPRESENTING A LEGAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE EASEMENTS GRANT THE CONSERVANCY THE RIGHT TO USE, CONTROL, AND/OR PROTECT THE LAND FOR CONSERVATION PURPOSES. EASEMENTS CAN BE ACQUIRED BY DONATIONS FROM LANDOWNERS OR BY THE SALE OF A PIECE OF LAND OWNED BY THE CONSERVANCY, WHERE PART OF THE AGREEMENT IS THAT THE CONSERVANCY RETAINS THE EASEMENT ON THE LAND AFTER SALE. THE CONSERVANCY HAS ALSO OBTAINED EASEMENTS FROM THIRD PARTIES UNDER WHICH A THIRD PARTY CREATES THE EASEMENT AT THE TIME OF ITS CONVEYANCE OF THE PROPERTY. EASEMENTS ACQUIRED THROUGH DONATION, EASEMENTS ESTABLISHED BY RETENTION OF RIGHTS, AND EASEMENTS CREATED BY THIRD PARTIES ARE NOT RECORDED IN THE FINANCIAL STATEMENTS. ADDITIONALLY, THE CONSERVANCY OBTAINS EASEMENTS THROUGH PURCHASES DIRECTLY FROM OWNERS. PURCHASED EASEMENTS ARE RECORDED AT COST AND REDUCED TO A CARRYING VALUE OF $1 BY THE AMOUNT OF ANY RESTRICTED GRANTS RECEIVED SPECIFICALLY FOR THE EASEMENT PURCHASES AND BY EXPENSING THE AMOUNT OF THE EASEMENT PURCHASE FUNDED BY REVENUE WITHOUT DONOR RESTRICTIONS. PART III, LINE 4: FALLINGWATER WAS DESIGNED IN 1935 BY FRANK LLOYD WRIGHT AS A WEEKEND HOUSE FOR THE EDGAR J. KAUFMANN FAMILY OF PITTSBURGH. CONSTRUCTED BETWEEN 1936 AND 1939, IT COMBINED INNOVATIVE ENGINEERING AND DESIGN WITH MODERN MATERIALS IN A WAY THAT HELPED INSTILL MODERNISM AS A POWERFUL MOVEMENT IN AMERICA. DRAMATICALLY CANTILEVERED OVER THE WATERFALL OF BEAR RUN, THE HOUSE WAS CONSTRUCTED OF REINFORCED CONCRETE AND NATIVE SANDSTONE QUARRIED ON THE SITE. IT IS COMPRISED OF A SERIES OF REINFORCED CONCRETE TRAYS STACKED ONE UPON THE OTHER AND SEPARATED BY STONE PIERS. THE FIRST FLOOR CONSISTS OF THE LIVING, DINING AND KITCHEN AREAS; THE SECOND AND THIRD LEVELS HAVE A TOTAL OF FOUR BEDROOMS EACH WITH A BATH AND TERRACE. CLIMBING THE HILL BEHIND THE HOUSE IS THE GUEST HOUSE AND SERVANTS QUARTERS. FALLINGWATER'S ART COLLECTION IS COMPRISED OF CLOSE TO 2,000 WORKS OF FINE AND DECORATIVE ART INCLUDING PRINTS, PAINTINGS, SCULPTURE, FURNITURE, CERAMICS, ART GLASS, AND MISCELLANEOUS HOUSEHOLD OBJECTS. OF PARTICULAR SIGNIFICANCE IN THE COLLECTION ARE THE 169 PIECES OF ORIGINAL WALNUT FURNITURE, CUSTOM DESIGNED BY FRANK LLOYD WRIGHT FOR FALLINGWATER. THESE PIECES REPRESENT ONE OF THE MOST COMPLETE ENSEMBLES OF WRIGHT DESIGNED, SITE-SPECIFIC FURNITURE. THE REMAINING ARTIFACTS ON DISPLAY REPRESENT AN ECLECTIC RANGE OF OBJECTS COLLECTED BY THE KAUFMANN FAMILY. THEY UNDERLINE THE FAMILY'S BELIEF IN THE POWER OF GOOD DESIGN TO ENRICH THE QUALITY OF MODERN LIFE, A BELIEF SHARED BY FRANK LLOYD WRIGHT. IN ADDITION TO WORKS OF ART, THERE ARE MORE THAN 3,500 FAMILY BOOKS, INCLUDING AN IMPORTANT COLLECTION OF ARCHITECTURAL BOOKS. THE FALLINGWATER ARCHIVES CONTAIN: 800 PHOTOGRAPHS (1880-1963) OF THE BEAR RUN REGION, FALLINGWATER AND SURROUNDING PROPERTY, CONSTRUCTION OF THE HOUSE, AND MEMBERS OF THE KAUFMANN FAMILY, AND THEIR FRIENDS AND FAMILY; 1,000 PHOTOGRAPHS OF WESTERN PA BY REGIONAL PHOTOGRAPHER LUKE SWANK; 25 BOXES OF PHOTOGRAPHS (1964-PRESENT) OF FALLINGWATER AND THE SURROUNDING PROPERTY, EVENTS, PRESERVATION AND CONSERVATION PROJECTS, STAFF, AND COLLECTION, INCLUDING 12,360 SLIDES AND NEGATIVES; 1,100 DOCUMENTS (1934-1989) RELATING TO THE KAUFMANN FAMILY'S OWNERSHIP AND ASSOCIATION WITH FALLINGWATER; 20 MAPS OF THE SURROUNDING AREA, 3 ORIGINAL PENCIL DRAWINGS BY VICTOR HAMMER; 224 COPIES OF DRAWINGS PRODUCED BY WRIGHT FOR THE KAUFMANNS (THE ORIGINALS WERE PLACED AT COLUMBIA UNIVERSITY'S AVERY LIBRARY BY EDGAR KAUFMANN, JR. PRIOR TO HIS GIFT OF FALLINGWATER TO THE WPC); 110 PUBLICATIONS RELATED TO THE HOUSE AND FAMILY; 62 FILM REELS INCLUDING 60 MINUTES OF BLACK AND WHITE FILM FOOTAGE THAT INCLUDES HOME MOVIES OF THE FAMILY, THE BEAR RUN PROPERTY, AND THE CONTRUCTION OF FALLINGWATER; 414 VIDEO TAPES AND AUDIO CASSETTES RELATING TO FALLINGWATER AND ITS HISTORY, INCLUDING 25 ORAL HISTORY INTERVIEWS OF FORMER KAUFMANN EMPLOYEES AND FRIENDS, APPROXIMATELY 4,000 PIECES OF ORIGINAL KAUFMANN CORRESPONDENCE; APPROXIMATELY 1,550 ARCHITECTURAL DRAWINGS OF FALLINGWATER AND OTHER BEAR RUN BUILDINGS; 231 REPORTS AND OTHER PROJECTS RELATING TO FALLINGWATER. A NATIONAL HISTORIC LANDMARK SINCE 1976, FALLINGWATER IS AN INTERNATIONAL TREASURE. IN 2000, THE STATE OF PENNSYLVANIA NAMED FALLINGWATER A COMMONWEALTH TREASURE, AND A SURVEY OF THE AMERICAN INSTITUTE OF ARCHITECTS' MEMBERS VOTED FALLINGWATER THE BUILDING OF THE CENTURY, BY A 3-TO-1 MARGIN. IN 2019, FALLINGWATER WAS INSCRIBED ON THE UNESCO WORLD HERITAGE LIST AS PART OF "THE 20TH-CENTURY ARCHITECTURE OF FRANK LLOYD WRIGHT." IT IS THE ONLY MAJOR WRIGHT-DESIGNED BUILDING TO HAVE COME INTO THE PUBLIC DOMAIN INTACT, COMPLETE WITH THE BUILDING, LANDSCAPE, ORIGINAL WRIGHT-DESIGNED FURNISHINGS, AND FAMILY'S ART COLLECTION. FALLINGWATER AND ITS COLLECTIONS ARE AN INVALUABLE PUBLIC RESOURCE. WITH CLOSE TO 175,000 VISITORS ANNUALLY, THE MUSEUM SERVES AS AN EDUCATIONAL AND CULTURAL INSTITUTION FOR THE GLOBAL COMMUNITY. PART V, LINE 4: THE CONSERVANCY'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR THE FINANCIAL NEEDS OF THE ORGANIZATION AND ITS PURPOSE. THE ENDOWMENT INCLUDES ONLY DONOR-RESTRICTED ENDOWMENT FUNDS AND ACCUMULATED INCOME THEREON. CERTAIN ENDOWMENT EARNINGS ARE DONOR RESTRICTED FOR A PARTICULAR PROGRAM. IN ACCORDANCE WITH STATE LAW, ON AN ANNUAL BASIS, THE BOARD, IN WRITING, ELECTS A SPENDING RATE OF BETWEEN 2% AND 7%. PART X, LINE 2: THE CONSERVANCY HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE (IRS) HAS CLASSIFIED THE CONSERVANCY AS OTHER THAN A PRIVATE FOUNDATION. THE CONSERVANCY IS SUBJECT TO INCOME TAX ON CERTAIN INCOME THAT IS CONSIDERED UNRELATED BUSINESS INCOME, IF EARNED. THE CONSERVANCY ANNUALLY FILES A FORM 990 AND, WHEN REQUIRED, A FORM 990-T FOR UNRELATED BUSINESS INCOME. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENT IN CHARITABLE GIFT ANNUITIES 27,018. COST OF GOODS SOLD 853,028. RENTAL EXPENSES 147,790. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 147,790. COST OF GOODS SOLD 853,028. 1 BLAIR COUNTY CONSERVATION DISTRICT 1407 BLAIR ST HOLLIDAYSBURG PA 16648 256195834 COUNTY GOVERNMENT OR 25475 0 CANOE ACCESS GRANT & RIPARIAN FOREST BUFFER PLANTING BRANDYWINE RED CLAY ALLIANCE 1760 UNIONVILLE-WAWASET RD WEST CHESTER PA 19382 510058593 501 (C)(3) 6500 0 RIPARIAN FOREST BUFFER PLANTING EAST HANOVER TOWNSHIP PARK AND RECREATION 8848 JONESTOWN ROAD GRANTVILLE PA 17028 236000310 POLITICAL SUBDIVISIO 6190 0 LAWN CONVERSION PROGRAM FUNDING EAST VANDERGRIFT BOROUGH 254 KENNEDY AVENUE BOX 460 EAST VANDERGRIFT PA 15629 251345698 LOCAL GOVERNMENT ORG 15000 0 RIVER ACCESS GRANT FULTON COUNTY CONSERVATION DISTRICT 173 SNOWY LANE MCCONNELLSBURG PA 17233 741017277 SUBDIVISION OF STATE 40000 0 RIPARIAN FOREST BUFFER PLANTING HUNTINGDON COUNTY CONSERVATION DISTRICT 10605 RAYSTOWN ROAD SUITE A HUNTINGDON PA 16652 251250267 SUBDIVISION OF STATE 72550 0 RIPARIAN FOREST BUFFER PLANTING LAND STUDIES INC 315 NORTH STREET LITITZ PA 17543 232618961 INCORPORATION 102900 0 LAWN CONVERSION PROGRAM FUNDING NATIVE CREATIONS LANDSCAPE SERVICES PO BOX 513 NESCOPECK PA 18635 821035919 SOLE-PROPREITORSHIP 66631 0 LAWN CONVERSION PROGRAM FUNDING PROPAGATE GROUP PBC 5610 WARD RD STE 300 ARVADA CO 80002 823220935 PBC 191560 0 RIPARIAN FOREST BUFFER PLANTING SCHUYKILL HEADWATERS ASSOCIATION INC PO BOX 1385 POTTSVILLE PA 17901 233070445 501 (C)(3) 30505 0 RIPARIAN FOREST BUFFER PLANTING STROUD WATER RESEARCH CENTER 970 SPENCER ROAD AVONDALE PA 19311 522081073 501 (C)(3) 236786 0 RIPARIAN FOREST BUFFER PLANTING YORK COUNTY CONSERVATION DISTRICT 2401 PLEASANT VALLEY ROAD SUITE 101 YORK PA 17402 232215184 COUNTY GOVERNMENT OR 31500 0 RIPARIAN FOREST BUFFER PLANTING 9 3 PART I, LINE 2: THE WESTERN PENNSYLVANIA CONSERVANCY'S WATERSHED PROGRAM REQUIRES CONTRACTS SIGNED BY THE GRANTEE STATING THE INTENDED USE/PURPOSE OF THE FUNDS AND FINAL REPORTS INCLUDING INVOICES. THE WATERSHED PROGRAM REVIEWS CONCEPTUAL DESIGNS FOR CONSTRUCTION PROJECTS AND WHERE APPLICABLE, REQUIRE SIGNED LANDOWNER AGREEMENTS WHEN FUNDS ARE INTENDED TO MAKE IMPROVEMENTS TO PROPERTY. OCCASIONALLY, THE WESTERN PENNSYLVANIA CONSERVANCY WILL PROVIDE GRANTS TO OTHER ORGANIZATIONS TO ASSIST IN THE ACQUISITION OF LAND FOR CONSERVATION PURPOSES. THE WESTERN PENNSYLVANIA CONSERVANCY REQUIRES REPORTS TO OBTAIN STATUS UPDATES ON THE PROJECTS AND TO ENSURE GRANTS ARE EXPENDED FOR STATED PURPOSE. THE WESTERN PENNSYLVANIA CONSERVANCY PROVIDES RELATIVELY FEW GRANTS OR SPONSORSHIPS TO OTHER ORGANIZATIONS OUTSIDE OF PROGRAM AREAS. X X X X X 0 0 0 0 0 0 0 0 0 THOMAS SAUNDERS PRESIDENT & CEO 354622 0 0 0 1980 0 42604 0 18033 0 417239 0 0 0 CYNTHIA CARROW VP GOVT REL & CO 231003 0 0 0 2472 0 32901 0 15958 0 282334 0 0 0 GENEVIEVE MCINTYRE VP INSTITUTIONAL ADV 211324 0 0 0 1980 0 29505 0 16001 0 258810 0 0 0 SHAUN FENLON VP LAND CONSERVATION 186867 0 0 0 1290 0 24775 0 14356 0 227288 0 0 0 JUSTIN GUNTHER VP & DIR FALLINGWATER 189838 0 0 0 300 0 24807 0 6502 0 221447 0 0 0 JENIFER CHRISTMAN VP WATERSHED CONSERVATION 176781 0 0 0 690 0 23133 0 6502 0 207106 0 0 0 ELIZABETH CUTHBERT VICE PRESIDENT AND CFO 159855 0 0 0 300 0 21434 0 18032 0 199621 0 0 0 JULIE HOLMES SENIOR DIRECTOR, DEVELOPMENT 119240 0 0 0 233 0 14622 0 17893 0 151988 0 0 0 X 1 1418 FAIR MARKET VALUE X 10 55583 FAIR MARKET VALUE X 3 501418 APPRAISAL X VARIOUS SUPPLIES 50 14713 0 0 1 0 PART I, LINE 33: QUALIFIED CONSERVATION CONTRIBUTION - OTHER: THE WESTERN PENNSYLVANIA CONSERVANCY HOLDS CERTAIN CONSERVATION EASEMENTS AND DEED RESTRICTIONS (EASEMENTS), EACH REPRESENTING A LEGAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE EASEMENTS GRANT THE CONSERVANCY THE RIGHT TO USE, CONTROL, AND/OR PROTECT THE LAND FOR CONSERVATION PURPOSES. EASEMENTS ACQUIRED BY DONATIONS FROM LANDOWNERS ARE NOT RECORDED IN THE FINANCIAL STATEMENTS. THE CONSERVANCY RECEIVED TWO DONATED PIECES OF LAND AND PURCHASED 1 PIECE OF LAND AS A BARGAIN SALE TO BE USED FOR CONSERVATION PURPOSES IN 2022. FORM 990, PART V, LINE 3B THE CORPORATION'S INVESTMENTS OFTEN GENERATE SOME UNRELATED BUSINESS INCOME THAT MUST COME FROM THE RELATED INVESTMENT K-1S. AS EXTENDED TO NOVEMBER 2023, AND SOON AS THAT INFORMATION BECOMES AVAILABLE, THE FORM 990-T IS FILED. FORM 990, PART VI, SECTION A, LINE 6 THOSE PERSONS, OR ORGANIZATIONS CONSISTING OF PERSONS GROUPED TOGETHER, WHOSE AIMS AND ACTIONS ARE COMPATIBLE WITH THE PURPOSES OF THIS CORPORATION AND WHO MEET SUCH REQUIREMENTS FOR REGULAR MEMBERSHIP OR AFFILIATIONS AS MAY FROM TIME TO TIME BE ESTABLISHED BY THE BOARD OF DIRECTORS, SHALL BE ELIGIBLE FOR MEMBERSHIP OR AFFILIATION TO THE CORPORATION. CLASSES OF MEMBERSHIP - THE BOARD OF DIRECTORS MAY CREATE CLASSES OF MEMBERSHIP OR CHANGE CLASSES OF MEMBERSHIP AT ITS SOLE DISCRETION. HONORARY MEMBERSHIP - INDIVIDUALS WHO HAVE RENDERED EMINENT SERVICE IN THE AREAS OF ENDEAVOR ENUMERATED IN THE PURPOSE CLAUSE OF THE CORPORATION'S ARTICLES OF INCORPORATION, OR WHO HAVE RENDERED EMINENT SERVICE TO THE CORPORATION, MAY BE NOMINATED BY THE BOARD OF DIRECTORS FOR ELECTION TO HONORARY MEMBERSHIP BY VOTE OF THE MEMBERSHIP AT AN ANNUAL MEETING OF MEMBERS. HONORARY MEMBERS SHALL BE MEMBERS OF THE CORPORATION FOR LIFE. LIFE MEMBERSHIP - INDIVIDUALS WHO ARE LIFE MEMBERS OF THE CORPORATION ON THE DATE OF THE ANNUAL MEETING OF MEMBERS IN 1970 SHALL CONTINUE THEREAFTER FOR THEIR RESPECTIVE LIVES AS LIFE MEMBERS OF THE CORPORATION. POWER TO VOTE AND HOLD OFFICE - INDIVIDUAL REGULAR MEMBERS AND LIFE MEMBERS SHALL HAVE POWER TO VOTE AND HOLD OFFICE. ORGANIZATIONS AND HONORARY MEMBERS SHALL HAVE NO VOTE AND SHALL NOT BE ELIGIBLE TO HOLD OFFICE. RESIGNATION - ANY MEMBER MAY RESIGN MEMBERSHIP IN THE CORPORATION BY NOTIFYING THE BOARD OF DIRECTORS. SUSPENSION OR EXPULSION - ANY MEMBER MAY BE SUSPENDED OR EXPELLED BY A MAJORITY VOTE OF THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT BOARD MEMBERS. THE BOARD ELECTS OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B INITIAL REVIEWS OF FORM 990 WERE PERFORMED BY UPPER MANAGEMENT AND APPLICABLE STAFF. FINAL REVIEWS ARE PERFORMED BY THE ENTIRE BOARD. CHANGES NEEDED PURSUANT TO REVIEWS ARE INCORPORATED BEFORE FINAL ISSUANCE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS AND SENIOR EXECUTIVE TEAM MEMBERS SHALL ANNUALLY RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. AN INDIVIDUAL'S FAILURE TO SUBMIT A SIGNED ANNUAL STATEMENT WILL RESULT IN THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WHICH MAY INCLUDE REMOVAL FROM THE GOVERNING BOARD OR ANY COMMITTEE OR TERMINATION OF EMPLOYMENT. THE PRESIDENT/CEO AND CFO SHALL MAINTAIN A LIST OF ALL BOARD OF DIRECTORS, OFFICERS AND SENIOR STAFF TO WHOM THIS POLICY STATEMENT APPLIES. THE PRESIDENT SHALL DISTRIBUTE ANNUALLY A COPY OF THIS POLICY TO THOSE INDIVIDUALS TO WHOM IT APPLIES. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. WHEN CONDUCTING THE PERIODIC REVIEWS AS PROVIDED FOR IN ARTICLE VII, THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WHICH MAY INCLUDE, REMOVAL FROM THE GOVERNING BOARD AND TERMINATION OF SERVICES. FORM 990, PART VI, SECTION B, LINE 15 WPC UTILIZES AN INDEPENDENT COMPENSATION CONSULTING FIRM TO REVIEW ITS WAGE AND SALARY PROGRAM, GENERALLY EVERY TWO YEARS. EXECUTIVE COMPENSATION IS REVIEWED MORE FREQUENTLY. MULTIPLE EXTERNAL SALARY SOURCES ARE USED FOR MARKET COMPARISONS FOR BENCHMARKED POSITIONS. IN REVIEWING EXECUTIVE COMPENSATION, 11 PEER GROUPS ARE UTILIZED FOR COMPARISON PURPOSES. ADDITIONALLY, A NUMBER OF SALARY SURVEYS ARE ALSO UTILIZED: 1. GUIDESTAR ANNUAL NONPROFIT COMPENSATION REPORT 2. ECONOMIC RESEARCH INSTITUTE'S SALARY ASSESSOR (FOR-PROFIT AND NONPROFIT) 3. PRM'S MANAGEMENT COMPENSATION REPORT FOR NOT-FOR-PROFIT ORGANIZATIONS IN ORDER TO MAINTAIN A COMPETITIVE AND EQUITABLE SALARY STRUCTURE, WESTERN PENNSYLVANIA CONSERVANCY UNDERTAKES AN INDEPENDENT MARKET REVIEW OF SALARIES FOR ALL STAFF BI-ANNUALLY. IN REVIEWING COMPENSATION FOR NON-EXECUTIVE STAFF, 7 SALARY SURVEYS ARE UTILIZED FOR COMPARISON PURPOSES. THE BOARD OF DIRECTORS AUTHORIZED THE PERSONNEL COMMITTEE OF THE BOARD TO REVIEW AND APPROVE ALL EXECUTIVE SALARY CHANGES UNDER IRS INTERMEDIATE SANCTIONS RULES FOR DISQUALIFIED PERSONS. IN ADDITION TO THE PRESIDENT/CEO, THE PERSONNEL COMMITTEE SETS COMPENSATION FOR THE VICE PRESIDENT OF FINANCE/CHIEF FINANCIAL OFFICER; VICE PRESIDENT, FALLINGWATER; VICE PRESIDENT, LAND CONSERVATION; VICE PRESIDENT, INSTITUTIONAL ADVANCEMENT; VICE PRESIDENT, WATERSHED CONSERVATION; VICE PRESIDENT, GOVERNMENT AND COMMUNITY RELATIONS. THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES ALL EXECUTIVE SALARY CHANGES UNDER IRS INTERMEDIATE SANCTION RULES FOR DISQUALIFIED PERSONS. WPC INCLUDES IN THE EXECUTIVE COMPENSATION REVIEW ANY EMPLOYEE OPERATING WITH AN OFFICER TITLE (APPROVED BY THE BOARD OF DIRECTORS). EXECUTIVES, INCLUDING THE PRESIDENT/CEO, RECEIVE THE SAME BENEFIT PACKAGE AS ALL OTHER BENEFIT-ELIGIBLE STAFF. TWO EXECUTIVES RECEIVE COMPANY-PROVIDED VEHICLES. THE CONSERVANCY HAS NO OTHER SPECIAL EXECUTIVE BENEFIT PACKAGES OR INCENTIVE PROGRAMS. FORM 990, PART VI, SECTION C, LINE 19 WESTERN PENNSYLVANIA CONSERVANCY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGES IN CHARITABLE GIFT ANNUITIES 27,018.