2022-05-02T09:20:57-05:00 2021-06-30 231980475 Kreischer Miller 100 Witmer Road Suite 350 Horsham PA 190442369 990 2020-07-01 236272818 Natural Lands Trust Inc NATU 6103535587 1031 Palmers Mill Road Media PA 19063 Oliver P Bass President 6103535587 2022-04-11 1 Oliver Bass XXX-XX-XXXX Christopher M Pekula P00734965 2154414600 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Natural Lands Oliver P Bass 1031 Palmers Mill Road Media PA 19063 22085816 0 X www.natlands.org X 1960 PA Saves open space, cares for nature and connects people to the outdoors. (See schedule O) 20 20 118 735 -87172 0 9498341 9906406 1203069 1096304 5257255 17304724 156276 148589 16114941 28456023 1942368 2756196 0 0 6424487 6497104 0 0 1103492 5211202 4613382 13578057 13866682 2536884 14589341 288000033 314826479 2838421 3600972 285161612 311225507 X See Schedule O 0 0 5052796 2756196 495758 Saving Open SpaceNatural Lands is unique among the region's conservation organizations because of how much land we own. We take this approach because, if we own it, we know it will be protected and cared for forever.We currently own nature preserves and one public garden across two states and 13 counties, totaling nearly 23,000 acres. And counting.Many times, the land we save remains in private ownership but we place(continued on Schedule O)it under a conservation easement, which permanently limits a property's use.We currently hold 371 easements (55 - by Montgomery County Lands Trust) on more than 25,000 acres. Members of our staff monitor these properties every year to ensure the terms of the easements are being upheld. Because of our expertise in buying land outright (and in securing grant money to pay for it), we've learned over the years that we can help other organizations and government entities acquire open space by buying it and then transferring ownership of the land to them. We do this most often for state parks and forests, and for local communities. In addition to buying land on behalf of these partners, we also help them manage the land they own using smart, sustainable, tried-and-true practices.In addition, we help municipalities raise money for open space, revise their zoning codes to help them retain open space during development, improve their parks, and build trail systems. 5495606 506204 Caring for NatureYou know that old adage "let nature take its course"? That is not always best. Natural areas need help to become and remain places where native plants and wildlife can thrive. That's why nearly half our staff are committed to caring for our preserves. In fact, this commitment to caring for nature is one of the reasons why Natural Lands owns so much land so we can actively enrich and restore our preserves, balancing the needs of nature and her visitors(continued on Schedule O)Our land stewardship programs include: A - Returning former farm fields to forests by planting thousands of trees. As they grow, they sequester carbon; prevent erosion; and provide critical forest habitat for birds, bugs, and beyond. B - Exploring and employing an array of techniques to control the spread of invasive plants on our preserves.C - Improving water quality of the creeks that meander through our preserves by planting trees and shrubs along them. D - Re-establishing once plentiful habitats by transforming retired farm fields to grasslands, restoring man-made ponds to wetlands, and supporting growing woodlands by controlling invasive plants and deer. 817150 92103 Connecting People to the Outdoors...and to Each OtherWhen we spend time in nature, we're happier and healthier. Plus, the future of conservation requires that there be passionate nature-lovers to carry on our work. That's why we're committed to creating opportunities for joy and discovery in the outdoors for everyone. Our nature preserves and public garden are open for everyone to visit, and are always free. In addition to places for exploration, our preserves allow us to host myriad events every year catering to different people with different interests. (continued on Schedule O)In particular, we are committed to offering an array of events for children so that the next generation has the opportunity to build a long-lasting connection to the natural world. We also encourage people to develop a deeper connection to Natural Lands and, by extension, our preserves through our Force of Nature volunteer program. Force of Nature volunteers learn valuable land management and conservation strategies, hone outreach and leadership skills, and meet great people. In addition, we are committed to ensuring equitable access to nature to urbanized communities in our region. With partners in Philadelphia, Coatesville, Chester, and Pottstown, we are working to set aside open space, improve parks, bring outdoor education to schools, and encourage greening. 1213234 Conservation Efforts 1213234 11365552 1 1 0 1 0 0 1 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 69 0 1 118 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA NJ X The Organization 6103535587 1031 Palmers Mill Road Media PA 19063 Barbara B Aronson Trustee 1.00 X 0 0 0 Christopher H Washburn Trustee 1.00 X 0 0 0 Douglas W Tallamy PhD Trustee 1.00 X 0 0 0 Jane G Pepper Vice Chairperson/Trustee 1.00 X X 0 0 0 John W Lea Trustee 1.00 X 0 0 0 Katharine F Maroney Trustee 1.00 X 0 0 0 Lloyd H Brown Trustee 1.00 X 0 0 0 Penelope P Watkins Trustee 1.00 X 0 0 0 Peter O Hausmann Chairperson/Trustee 1.00 X X 0 0 0 Jason Duckworth Trustee 1.00 X 0 0 0 Robert K Stetson Trustee 1.00 X 0 0 0 Susan P Mucciarone Trustee 1.00 X 0 0 0 William Y Webb Trustee 1.00 X 0 0 0 Jeffrey J Idler Trustee 1.00 X 0 0 0 Gail M Harrity Trustee 1.00 X 0 0 0 Stephan K Pahides Trustee 1.00 X 0 0 0 David W Weaver Trustee 1.00 X 0 0 0 Andrew I Vandenbrul Trustee 1.00 X 0 0 0 Ann Loftus Trustee 1.00 X 0 0 0 Rayenne A Chen Trustee 1.00 X 0 0 0 Oliver P Bass President/CEO 40.00 X 188443 0 18539 H Scott Wendle VP Preserve Stewardship 40.00 X 118762 0 22216 Peter Williamson VP Conservation Services 40.00 X 123321 0 22149 Ann C Hausmann VP Development 40.00 X 153842 0 23914 David A D'Antonio Vice President Finance 40.00 X 139394 0 25213 Kelly Herrenkohl Vice President 40.00 X 118862 0 21502 Tamara J Lorah Controller 40.00 X 110450 0 14269 Scott Saletta Business Systems Developer 40.00 X 107222 0 5508 1060296 0 153310 8 0 1 0 TIFF 170 N Radnor Chester Rd 300 Wayne PA 19087 Investment services 457226 Taylor C Suman Construction LLC 620 Fairview Road Glenmoore PA 19343 Construction Services 357886 Buscholtz Associates Inc 2169 E High St Pottstown PA 19464 Construction Services 107288 Michael Derafelo Contracting LLC 101 Stockton Sq Pottstown PA 19464 Construction Services 102490 4 3060473 6845933 9906406 Service Income 900099 1096304 1096304 1096304 32529 -87172 119701 148589 0 148589 148589 148589 8904139 1997849 -8620381 2250174 17524520 -252325 17272195 17272195 28456023 1096304 -87172 17540485 2756196 2756196 999787 525217 263862 210708 4187127 3106948 600972 479207 219670 167372 29072 23226 718743 521847 99469 97427 371777 261824 61097 48856 380520 246199 76876 57445 62199 48935 13264 48115 48115 11647 11647 39977 36785 900 2292 754230 659600 24779 69851 173486 119094 14066 40326 30163 23273 4114 2776 83499 82386 408 705 29185 14002 9800 5383 1161589 1160778 811 251261 167836 77083 6342 Conservation Easement R 891504 891504 Forestry & Landscaping 486719 486719 List Development Printi 91574 36409 2165 53000 Memberships 26192 6192 20000 91522 46436 39138 5948 13866682 11365552 1397638 1103492 1753769 1891527 14226564 23655368 10320209 5842840 544948 413665 33499 29207 155985347 13793597 144182364 142191750 87222991 105848359 29715689 34953763 288000033 314826479 857960 976966 769461 2624006 1211000 0 2838421 3600972 X 78933726 87607315 206227886 223618192 285161612 311225507 288000033 314826479 X 14589341 4836435 6638119 X X 0 1 X 1 0 X 31826995 17448414 13732740 9498341 9906406 82412896 31826995 17448414 13732740 9498341 9906406 82412896 7399731 75013165 979183 1129240 726626 389196 181118 3405363 85818259 6820357 0.87410 0.60790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11647 11647 11353905 11365552 718278 179570 0 0 764784 1000000 712229 718278 3195291 4792937 24190 17399 6104 11647 59340 191196 250000 178057 179570 798823 1198235 X X X X 320 21358.20 0 3 1 4800.00 214166 89172561 8111689 24348722 4662543 116970429 78437582 8635749 6370768 4271538 89172561 70747813 5184285 6210071 3704587 78437582 61098055 6321658 6499082 3170982 70747813 52073875 5260459 6778257 3014536 61098055 0.33430 0.63879 0.02691 0 0 2474645 1865802 608843 153510702 11927795 141582907 142191750 Pooled Investment Funds 105140516 F LP Investments 707843 F 105848359 Beneficial Interest in Perpetual Trust (The Natural Lands Trust) 33414561 Deposits on Natural Lands 256641 Property Held for Sale 1282561 34953763 X 39930577 4836435 6638119 11474554 28456023 0 28456023 13866682 0 13866682 0 13866682 Part II, Line 5: Natural Lands accepts the obligation of perpetual enforcement with every conservation easement that it receives. Our enforcement obligations are for the specific terms and restrictions of the easement as underpinned by the broad conservation purposes and objectives. Every easement describes the legal mechanisms that we may use to enforce restrictions and protect the conservation purpose. Natural Lands recognizes that the obligation to defend and enforce conservation easements is critical to our conservation mission, our status as a qualified conservation organization, and the viability of easements as a conservation tool. Easement enforcement is not only important to the conservation community, but it will also maintain public trust and governmental support for the special consideration easements are accorded by the Internal Revenue Service and the judicial system. Natural Lands adopts the following policies regarding the defense and enforcement of conservation easements: 1. In accordance with the Internal Revenue Service requirements, Natural Lands shall maintain adequate funds or insurance for the enforcement of conservation easements and will remain committed to the enforcement of the conservation purposes. 2. Natural Lands shall seek a stewardship endowment from transferors of easements for ordinary administration and stewardship of the easement. The stewardship endowment funds requested from individual easement transferors will be sufficient to provide a surplus in excess of the costs of ordinary administration, and any surplus that is generated by the endowment will be dedicated to a fund for legal enforcement. In cases where the conservation benefit is great, the Board of Trustees (BoT) has the discretion to accept a conservation easement that is not adequately endowed. For purposes of this section, the words "transferor and "transferors" shall be deemed to include all persons or entities who or which give or sell (including a bargain sale) an easement, in the case of a person, during his or her lifetime and shall also include, where applicable, the executor or trustee of the estate of a deceased person who transfers an easement after the deceased individual's death. 3. Natural Lands shall draft conservation easements using the services of experienced legal advisors to eliminate ambiguous and vague restrictions in order to minimize the cost of enforcement, and discourage legal challenges by landowners. Natural Lands easements will be drafted to require landowner payment of all costs reasonably incurred in the course of performing our duties, other than ordinary administrative tasks such as annual monitoring. 4. Staff shall endeavor to resolve all easement violations efficiently and in a timely manner. Recognizing that the goal of the easement program is to promote land stewardship that advances the health of the natural resources of eased properties and the adjoining area, Natural Lands shall seek to resolve violations, or potential violations, amicably by a range of actions that begin with landowner education and assistance with habitat improvement, followed by actions of increasing rigor when violations are not addressed in a timely manner. The following procedures and protocols outline the responsibilities of staff, officers, and the BoT in the administration and enforcement of easements. Monitoring & Documentation Staff shall monitor easements on an annual basis. Staff shall keep records of monitoring activities. In instances of potential violations or non-compliance, photographs, maps and descriptions of the violation or non-compliant activity shall be recorded by staff. Staff shall keep notes and records of communications with landowners to document the progress of enforcement and measures undertaken to achieve the easement objectives. Co-Holders Co-Holders shall be given reasonable notice of easement monitoring and enforcement, and as specified by the easement, shall be included in decisions that require their review or consultation. It is recognized that the opinion of Co-Holders may differ significantly from Natural Lands and staff will make reasonable efforts to document communications and areas of disagreement. Easement Interpretation Recognizing that natural lands are impacted by forces that are often beyond the control of individual property owners, and that land management options must adapt to changing circumstances, staff shall have the discretion to interpret easement restrictions to determine the appropriate enforcement action based on their impact on the conservation objectives. As necessary, staff shall also seek interpretation of restrictions by Natural Lands legal advisor and BoT. Enforcement Protocols Staff shall review potential violations reported during the normal course of monitoring or as notified by another party (e.g. co-holder, government agency, neighbor) against the easement restrictions to determine if a violation has occurred. If necessary, staff may contact the landowner to gather more information or visit the property to further document the condition. Upon determination of a violation, staff shall contact the landowner and seek agreement to correct the violation, and if necessary, restoration of the property. Staff shall also send a written letter to the landowner detailing the violation and the nature of the corrective action expected (or agreed upon by landowner). Except in cases where a violation will have a significant negative impact on the conservation objectives, Natural Lands shall first seek voluntary compliance from the owner and appropriate correction of the violation. If the landowner agrees to appropriate corrective action, Natural Lands shall inform the owner of continued expectations and maintain a written record of agreements and communications. In cases of disputes with landowners that are intractable or when the landowner is unwilling to correct a violation, and where the potential damage to resources is temporary or inconsequential, staff may make the determination to overlook or forgive a violation. Staff shall document and describe the decision to forgive the violation. As necessary, staff shall consult with Natural Lands officers, legal advisors, and the BoT. In cases where a violation is temporary in duration and deemed to be inconsequential with little or no impact to the conservation objectives of the easement, staff may issue a waiver. Staff will consult with legal counsel prior to entering into a waiver of the easement restrictions, and the waiver must be issued in writing. In cases of violations that significantly impair or damage the conservation objectives of a property, Natural Lands shall first use the persuasive authority of staff, then Natural Lands officers, attorneys, and BoT to correct a violation or avoid a potential violation. If such persuasion is ineffective or inadequate, staff may employ enforcement remedies contained in the easement document. Enforcement and correction measures that require significant investment of staff energies, significant financial expenditures, or that may be perceived by the public as either extraordinary or highly compelling, must be reviewed by Board of Trustees. In the case of an emergency, staff may proceed with enforcement remedies prior to BoT consent if immediate action can prevent significant or irreversible damage to conservation purpose or can avoid significantly greater enforcement costs due to deferred action. Staff shall seek legal counsel in all cases where enforcement remedies will likely result in litigation. Part X, Line 2: The Corporations are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Each entity is annually required to file a Form 990 with the Internal Revenue Service (IRS). In addition, the entities are subject to income tax on net income derived from business activities that are unrelated to their exempt purpose. Natural Lands files a Form 990T with the IRS to report its unrelated business taxable income. Management has evaluated the Corporations' tax positions and concluded that the Corporations have taken no uncertain tax positions that require adjustment to the consolidated financial statements. The Corporations file income tax returns in the U.S. federal jurisdiction. Generally, the Corporations are no longer subject to income tax examinations by U.S. federal, state or local tax authorities for years before 2018. Part XI, Line 2d - Other Adjustments: Gain/Loss on Mellon Trust 6,638,119. Form 990, Schedule D, Part II, Line 9: All costs associated with the purchase of a conservation easement are expensed through the organizations consolidated statement of activities. Each easement is recorded on the Balance Sheet at $1.00. All offsetting revenues are handled in the same manner. 0 Hunterdon Land Trust 111 Mine Street Flemington NJ 08822 223477465 501(c)(3) 36890 FMV Provides monetary assistance to help support the operations of other conservation efforts. Pocono Heritage Land Trust 1539 Cherry Lane Road East Strousburg PA 18301 232285311 501(c)(3) 52545 FMV Provides monetary assistance to help support the operations of other conservation efforts. Berks Nature 575 Saint Bernardine Street Reading PA 19607 231966295 501(c)(3) 44493 FMV Provides monetary assistance to help support the operations of other conservation efforts. Salford Township 139 Ridge Road PO Box 54 Tylersport PA 18971 N/A 25000 FMV Provides monetary assistance to help support the operations of other conservation efforts. The Nature Conservatory 4242 N Fairfax Dr Suite 100 Arlington VA 22203 520242652 501(c)(3) 10000 FMV Provides monetary assistance to help support the operations of other conservation efforts. PA DCNR 400 Market Street Harrisburg PA 17105 N/A 28179 FMV Provides monetary assistance to help support the operations of other conservation efforts. Exelon - PECO Open Space 2301 Market Street Philadelphia PA 19103 N/A 150000 FMV Provides monetary assistance to help support the operations of other conservation efforts. Delaware River Waterfront Corporation Land Conservancy 121 North Columbus Ave Philadelphia PA 19105 231734559 501(c)(3) 1706119 FMV Conseration Efforts - Property Transfer Transfer of Natural Lands PA DCNR Rachel Carson State Office Bldg 400 Market Street Harrisburg PA 17105 N/A 103141 FMV Conseration Efforts - Property Transfer Transfer of Natural Lands PA DCNR Rachel Carson State Office Bldg 400 Market Street Harrisburg PA 17105 N/A 238889 FMV Conseration Efforts - Property Transfer Transfer of Natural Lands West Brandywine Township 198 Lafayette Road West Brandywine PA 19320 N/A 360940 FMV Conseration Efforts - Property Transfer Transfer of Natural Lands 5 6 Part I, Line 2: Natural Lands Grants and other assistance falls into three separate categories: 1-The transfer of natural lands to state and local government agencies - This category makes up the majority of the organizations grants. Properties are acquired and then transferred to state and local government agencies for ongoing stewardship and public benefit. Projects are reviewed by Natural Lands staff and approved by its Board of Directors. Natural Lands project managers participate throughout the transfer process to ensure that the transaction is completed correctly and that the maximum conservation protection/benefit is achieved. ($2,409,089) 2-Provide funding assistance to a state or local government to help complete the purchase of natural lands. As above, Natural Lands staff participates throughout the process to ensure that the transaction is completed correctly and that the maximum conservation protection/benefit is achieved. ($0) 3-Provides monetary assistance to help support other conservation efforts. ($347,107) X X X 0 0 0 0 0 0 0 0 0 Oliver P Bass President/CEO 188443 0 0 0 0 0 14063 0 4476 0 206982 0 0 0 Ann C Hausmann VP Development 153842 0 0 0 0 0 11437 0 12477 0 177756 0 0 0 David A D'Antonio Vice President Finance 139394 0 0 0 0 0 10500 0 14713 0 164607 0 0 0 Form 990, Part I, Line 1, Description of Organization Mission: Natural Lands mission is land for life and nature for all. We preserve and nurture nature's wonders and create opportunities for joy and discovery in the outdoors for everyone. We've been saving open space, caring for nature, and connecting people to the outdoors for seven decades. Over the next 10 years, the region that Natural Lands serves will be impacted dramatically by an ever-increasing wave of sprawling development, a changing climate and the resulting dramatic species loss, and the pressing need for greater social and racial equity. In light of these pressing ecological and social crises, our work is more essential than ever. Form 990, Part I, Line 8: 47.31% of the total contributions received by Natural Lands are applied to land acquisition and other capital related projects and PPP Loan Foregiveness. Only the remaining 52.69% ($5,219,673) is available to help underwrite annual conservation programs and general operating expenses. While Natural Lands' net assets of $314,826,534 are significant, our day-to day operations depend, in large part, on these annual individual donations. Ninety-four percent of the total net assets on the balance sheet are dedicated to our mission commitment to protect and care for land. $141,582,962 represent the value of our 23,000-acre network of nature preserves, properties that Natural Lands intends to hold in perpetuity. An additional $155,360,362 represent the organization's endowment. The majority these monies are restricted to fundpermanently--the stewardship of our preserves and the fulfillment of our conservation responsibilities. Form 990, Part III, Line 1, Description of Organization Mission: Natural Lands' mission: Land for life: Preserving and nurturing nature's wonders. Nature for all: Creating opportunities for joy and discovery in the outdoors for everyone in our region. Form 990, Part VI, Section A, line 2 Peter O. Hausmann (Chairperson/Trustee) is the uncle of Ann C. Hausmann (VP of Development and VP of Development) Form 990, Part VI, Section B, line 11b The Form 990 is prepared by the Vice President of Finance and reviewed by outside independent firm. Before being filed, the return is then subsequently reviewed by the organizations Finance Committee (Board Committee). Once accepted by the Finance Committee the form is distributed to the full Board of Directors. Once approved by the Board, the document is signed by the CEO and filed. Form 990, Part VI, Section B, line 12c Officers, trustees and key employees are required to sign a Statement annually acknowledging that they will comply with Natural Lands Conflict of Interest Policy. The Statement affirms that an Interested Person has a Duty to Disclose the possible existence of a Financial Interest to the Executive Committee of the Board. After full disclosure of the Financial Interest and after discussion with the Interested Person, the Executive Committee will determine whether a conflict of interest exists. If a conflict of interest may exist: A. A disinterested person or committee shall investigate alternatives to the proposed transactions or arrangements. B. It shall be determined if with reasonable effort a more advantageous transaction or arrangement will not give rise to a conflict of interest. C. If a more advantageous transaction or arrangement is not reasonably possible, the Executive Committee shall determine whether the transaction or arrangement is in Natural Lands best interest and for its own benefit, and whether it is fair and reasonable to Natural Lands. The Committee shall then make a decision as to whether to enter into the transaction or arrangement in conformity with such other Natural Lands requirements or Board approval as may be appropriate. Violations of the Conflict of Interest Policy A. If any trustee, officer, member of a committee with Board-delegated powers or other employee of Natural Lands has reasonable cause to believe that any Interested Person has failed to disclose any actual or possible conflict of interest, he or she shall report this information to the Chair of the Executive Committee, who shall inform any such Person of the basis for such belief and afford such Person and opportunity to explain the alleged failure to disclose. B. If, after hearing such Person's response and after making such further investigation as may be warranted by the circumstances, the Chair of the Executive Committee determines that such Person has failed to disclose an actual or possible conflict of interest, the matter shall be brought to the attention of the Executive Committee, which shall take appropriate disciplinary and correction action, or which shall refer the matter to the Board for appropriate disciplinary and correction action. Records of Proceedings All deliberations of the Executive Committee must be in writing. Form 990, Part VI, Section B, line 15 While Natural Lands Focuses on comparable nonprofit organizations in our area to benchmark pay, we understand that the market for executive talent may be broader than this group. Therefore, market information from additional market segments, private foundations, and published not-for-profit compensation may be used as a supplement. Natural Lands will also secure outside studies exclusively designed to review not-for-profit executive compensation and periodically utilize the assistance of an outside compensation consultant. In addition to all relevant market information, Natural Lands takes into consideration the following criteria: - Years of experience in the field - Years in the position - Achievement of the organization's strategic objectives - Organizational operating budget and the overall economic climate - Cost of all other benefits being offered Data from these various elements are used to form a "market composite" to assess the competitiveness of Natural Lands compensation. Annually, the chairperson of the board reviews the data and evaluates the performance of the president to determine appropriate compensation. The compensation is subject to approval by the executive committee. The compensation of the president is made available to all trustees upon request. Form 990, Part VI, Section C, line 19 All documents are made available by request. The organization's Form 990 is also made available on the www.guidestar.org website. Form 990, Part XI, line 9: Gain/Loss on Mellon Trust 6,638,119. Form 990, Part XII, Line 2C: This process has not changed from the prior year. Montgomery County Lands Trust Inc 1031 Palmers Mill Road Media PA 19063 232746506 Support conservation efforts of Natural Lands PA 501(c)(3) Line 12a, I Natural Lands Trust Inc 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0