2018-07-13T15:21:12-04:00 2017-08-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2016-09-01 346576569 SHAKER LAKES REGIONAL NATURE CENTER DBA NATURE CENTER AT SHAKER LAKES SHAK 2163215935 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 KATHRYN CARLSON EXECUTIVE DIRECTOR 2163215935 2018-05-25 true ROLLAND B STANDISH P00169705 4409512997 2018-07-09 2016 2022-09-23 18:48:47Z KATHRYN CARLSON 2600 SOUTH PARK BOULEVARD SHAKER HTS OH 44120 1794696 false X SHAKERLAKES.ORG X 1966 OH THE MISSION OF THE NATURE CENTER AT SHAKER LAKES IS TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. TO MEET THIS MISSION, THE NATURE CENTER ENGAGES IN NATURAL RESOURCE MANAGEMENT AND ENVIRONMENTAL EDUCATION PROGRAMS. 23 23 32 0 1064185 1336406 189983 201432 27572 42408 34589 27173 1316329 1607419 0 0 868174 939427 0 199427 379540 410090 1247714 1349517 68615 257902 2531702 2850006 53549 113951 2478153 2736055 X THE MISSION OF THE NATURE CENTER AT SHAKER LAKES IS TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. TO MEET THIS MISSION, THE NATURE CENTER ENGAGES IN NATURAL RESOURCE MANAGEMENT AND ENVIRONMENTAL EDUCATION PROGRAMS. false false 1043328 201432 SEE SCHEDULE O THE NATURE CENTER HAS LONG BEEN A LEADER IN PROVIDING EXCELLENT ENVIRONMENTAL EDUCATION FOR INDIVIDUALS OF ALL AGES. PARTICULARLY WELL- KNOWN FOR ITS EARLY CHILDHOOD CURRICULA FOR HEAD STARTS AND OTHER PRESCHOOLS IN THE AREA, THE NATURE CENTER PROVIDES ENVIRONMENTAL EDUCATION PROGRAMS AND CAMPS FOR OVER 14,000 CHILDREN PER YEAR IN ITS CLASSROOMS AS WELL AS ON ITS TRAILS AND HABITATS WHICH SERVE AS ITS OUTDOOR CLASSROOM. THE CENTER REGULARLY EVALUATES AND MODIFIES ITS CURRICULA TO ENSURE THAT IT FULLY MEETS ALL OHO ACADEMIC CONTENT STANDARDS. THIS YEAR THE CENTER SUCCESSFULLY COMPLETED ITS FOURTH FULL YEAR OF THE APPLIED SCIENCE FOR KIDS (ASK) PROGRAM FOR THE CLEVELAND METROPOLITAN SCHOOL DISTRICT, DESIGNED AT THE DISTRICT'S REQUEST TO PROVIDE SCIENCE EDUCATION AND UNIQUE HANDS-ON FIELD EXPERIENCES FOR ALL PRESCHOOL, KINDERGARTEN, AND 1ST GRADE STUDENTS IN THE DISTRICT. THIS YEAR, THE NATURE CENTER SERVED 4,178 CHILDREN WITH THE ASK PROGRAM, WHICH IS THE MAJORITY OF THE PRESCHOOL, KINDERGARTEN AND FIRST GRADE STUDENTS IN THE DISTRICT. CLASSROOM KITS AND PROFESSIONAL DEVELOPMENT WAS PROVIDED TO 80 DISTRICT TEACHERS. THE NATURE CENTER ALSO SERVED MORE THAN 475 HEAD START STUDENTS AND MORE THAN 80 HEAD START TEACHERS. IN ADDITION, THE NATURE CENTER SERVED NEARLY 8,036 STUDENTS FROM THE CLEVELAND HEIGHTS-UNIVERSITY HEIGHTS AND SHAKER HEIGHTS SCHOOL DISTRICTS AS WELL AS OTHER LOCAL SCHOOLS AND DISTRICTS. THE VALUE OF THE NATURE CENTER AT SHAKER LAKES TO THE NORTHEAST OHIO COMMUNITY CONTINUED TO BE AFFIRMED THIS PAST FISCAL YEAR THROUGH ATTENDANCE AT EDUCATIONAL OFFERINGS, PROGRAMMATIC SERVICES AND PARTNERSHIPS WITH OTHER ORGANIZATIONS. THE ORGANIZATION CELEBRATED ITS 50TH ANNIVERSARY IN SEPTEMBER 2016 WITH NUMEROUS ACTIVITIES AND EVENTS TO COMMEMORATE THIS MAJOR MILESTONE THAT CONTINUED INTO 2017. OUR FISCAL STRENGTH WAS ALSO AFFIRMED AS THE NATURE CENTER COMPLETED ANOTHER YEAR WITH A SURPLUS, SUSTAINING A PERIOD OF FINANCIAL STABILITY AND REVENUE GROWTH. -APPROXIMATELY 40,000 VISITORS TO THE NATURE CENTER ENJOYED THE TRAILS, EXHIBIT SPACE, EVENTS AND PROGRAMS, INCLUDING 19,630 VISITORS WHO ACTUALLY CAME INTO THE CENTER BUILDING. -SUMMER CAMP AND SPRING BREAK CAMP WAS AGAIN SOLD OUT WITH 627 ATTENDEES. -SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. THE ANNUAL SUMMER BENEFIT HAD 450 ATTENDEES AND GENERATED 72,306 IN NET REVENUES FOR THE ORGANIZATION. -OVER 900 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED MORE THAN 7,363 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF NEARLY 4 FULL-TIME STAFF MEMBERS, OR MORE THAN 184,000 WORTH OF SERVICE. -VOLUNTEER PROGRAMS AT THE NATURE CENTER CONTRIBUTED TO YOUTH DEVELOPMENT (JOB SKILLS) AND SERVICE LEARNING OPPORTUNITIES. VOLUNTEERS ASSIST THE NATURE CENTER IN ACHIEVING THE GOALS OF CONSERVING THE LAND, CONNECTING PEOPLE TO NATURE AND INSPIRING ENVIRONMENTAL STEWARDSHIP. VOLUNTEERS ARE WELCOME AT ALL LEVELS OF PARTICIPATION TO SUPPORT PROGRAMMING AND OTHER ACTIVITIES. OUR VOLUNTEERS ARE INVOLVED IN PULLING INVASIVE SPECIES, DEMONSTRATION GARDEN MAINTENANCE, OUTDOOR ADVENTURE CAMPS, EDUCATION CLASSES, WELCOME DESK ASSISTANCE, SPECIAL EVENTS ASSISTANCE, AND OFFICE WORK. THE VOLUNTEER PROGRAM WORKS WITH INDIVIDUALS, YOUTH (13 AND OLDER), SENIOR PROJECT CANDIDATES, COLLEGE INTERNS, AND GROUPS TO PROVIDE MEANINGFUL EXPERIENCES AT THE NATURE CENTER. BY ANY MEASURE, FISCAL YEAR 2017 WAS A SUCCESSFUL YEAR IN FURTHERING OUR MISSION TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. 1043328 true true false false false false false false false true true true false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 32 true false false false false false true true false false false false X 23 23 false false false false false false false true true false false true true true true true true true true false OH X KATHRYN CARLSON 2163215935 2600 SOUTH PARK BOULEVARD SHAKER HTS OH 44120 KIMBERLY H DYER PRESIDENT 2.50 X X 0 0 0 JEFFREY D KADLIC PAST PRESIDE 2.50 X X 0 0 0 DAVID M REAPE TREASURER/VP 2.50 X X 0 0 0 GREG DEGULIS VP - DEVELOP 2.50 X X 0 0 0 JAMES T DIXON VP-FACILITIE 2.50 X X 0 0 0 GRAHAM P HEARNS VP - MARKETI 2.50 X X 0 0 0 DAVID J KAUFMAN VP-GOVERNANC 2.50 X X 0 0 0 ALEXIS R ABRAMSON DIRECTOR 1.00 X 0 0 0 BONNY BIRD DIRECTOR 1.00 X 0 0 0 PETER CARFAGNA DIRECTOR 1.00 X 0 0 0 MARTHA A CONNELL DIRECTOR 1.00 X 0 0 0 THOMAS A DANFORD DIRECTOR 1.00 X 0 0 0 WILLIAM E FEHRENBACH JR DIRECTOR 1.00 X 0 0 0 BETH H GILLESPIE DIRECTOR 1.00 X 0 0 0 DAVID A JARUS DIRECTOR 1.00 X 0 0 0 KAREN KIDWELL DIRECTOR 1.00 X 0 0 0 PAMELA LEROSE DIRECTOR 1.00 X 0 0 0 JOHN PAUL LUCCI DIRECTOR 1.00 X 0 0 0 ALFRED T MILLER JR DIRECTOR 1.00 X 0 0 0 A MALACHI KI MIXON IV DIRECTOR 1.00 X 0 0 0 LAUREN R PACINI DIRECTOR 1.00 X 0 0 0 HEATHER THILTGEN DIRECTOR 1.00 X 0 0 0 TANIA YOUNKIN DIRECTOR 1.00 X 0 0 0 KATHRYN CARLSON EXECUTIVE DI 40.00 X 92275 0 0 92275 false false false 123894 93024 80446 1039042 1336406 SEASONAL YOUTH CAMPS 131625 131625 TEACHING FEES 69807 69807 201432 42408 42408 32755 32755 32755 32755 91602 123894 145512 -53910 -53910 90093 41765 48328 48328 1607419 249760 21253 92275 67084 8305 16886 689147 501010 62023 126114 15470 11247 1392 2831 79379 57709 7144 14526 63156 45914 5684 11558 8200 8200 50850 25925 24925 210 210 78314 70705 6341 1268 5931 5219 593 119 61783 59535 1873 375 64175 64175 22277 21195 1082 DIRECT PROGRAM COSTS 66747 66747 OFFICE EQUIPMENT LEASE 41246 36296 4125 825 PROFESSIONAL DEVELOPMENT 10357 10357 1349517 1043328 106762 199427 5990 5453 331891 106509 66000 210500 150 9820 1153 1197 12540 9279 3332676 1827326 1505795 1505350 608183 1001898 2531702 2850006 53549 63951 50000 53549 113951 X 1642158 1581351 263780 540512 572215 614192 2478153 2736055 2531702 2850006 257902 X false true X true false X 955530 854397 822300 1064185 1336406 5032818 955530 854397 822300 1064185 1336406 5032818 381179 4651639 48800 33220 43560 27572 42408 195560 58233 53161 141880 73450 90093 416817 5645195 275430 0.82400 0.87710 X PART II, LINE 10 SALE OF MERCHANDISE 416,817 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 572215 1199 69147 28369 614192 514059 64498 24983 31325 572215 553927 3345 -9878 33335 514059 531787 7191 48610 33661 553927 435974 80598 45241 30026 531787 1.00000 true true true 3135590 1643939 1491651 197086 183387 13699 1505350 HELD AT CLEVELAND FOUNDATION 1001898 F 1001898 X 1703094 95675 95675 1607419 1607419 1445192 95675 95675 1349517 1349517 SCHEDULE D, PAGE 2, PART V, LINE 4 FUNDS RECEIVED FROM PERMANENTLY RESTRICTED NET ASSETS ARE USED FOR PROGRAMMATIC, MISSION-RELATED ACTIVITIES AS PRESCRIBED BY THE ORGANIZATION'S AGREEMENTS WITH THE SHAKER LAKES ENDOWMENT FOUNDATION AND THE CLEVELAND FOUNDATION. SCHEDULE D, PAGE 3, PART X THE NATURE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE NATURE CENTER CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE NATURE CENTER IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE-THAN-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D LINE 10B-COST OF GOODS SOLD 41,765 LINE 9B-EVENT EXPENSES 53,910 SCHEDULE D, PAGE 4, PART XII, LINE 2D LINE 10B-COST OF GOODS SOLD 41,765 LINE 9B-EVENT EXPENSES 53,910 SPECIAL EVENTS 215496 123894 91602 23437 42402 79673 215496 123894 91602 23437 42402 79673 145512 -53910 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE NATURE CENTER AT SHAKER LAKES IS TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. TO MEET THIS MISSION, THE NATURE CENTER ENGAGES IN NATURAL RESOURCE MANAGEMENT AND ENVIRONMENTAL EDUCATION PROGRAMS. FORM 990, PAGE 2, PART III, LINE 4A (ASK) PROGRAM FOR THE CLEVELAND METROPOLITAN SCHOOL DISTRICT, DESIGNED AT THE DISTRICT'S REQUEST TO PROVIDE SCIENCE EDUCATION AND UNIQUE HANDS-ON FIELD EXPERIENCES FOR ALL PRESCHOOL, KINDERGARTEN, AND 1ST GRADE STUDENTS IN THE DISTRICT. THIS YEAR, THE NATURE CENTER SERVED 4,178 CHILDREN WITH THE ASK PROGRAM, WHICH IS THE MAJORITY OF THE PRESCHOOL, KINDERGARTEN AND FIRST GRADE STUDENTS IN THE DISTRICT. CLASSROOM KITS AND PROFESSIONAL DEVELOPMENT WAS PROVIDED TO 80 DISTRICT TEACHERS. THE NATURE CENTER ALSO SERVED MORE THAN 475 HEAD START STUDENTS AND MORE THAN 80 HEAD START TEACHERS. IN ADDITION, THE NATURE CENTER SERVED NEARLY 8,036 STUDENTS FROM THE CLEVELAND HEIGHTS-UNIVERSITY HEIGHTS AND SHAKER HEIGHTS SCHOOL DISTRICTS AS WELL AS OTHER LOCAL SCHOOLS AND DISTRICTS. THE VALUE OF THE NATURE CENTER AT SHAKER LAKES TO THE NORTHEAST OHIO COMMUNITY CONTINUED TO BE AFFIRMED THIS PAST FISCAL YEAR THROUGH ATTENDANCE AT EDUCATIONAL OFFERINGS, PROGRAMMATIC SERVICES AND PARTNERSHIPS WITH OTHER ORGANIZATIONS. THE ORGANIZATION CELEBRATED ITS 50TH ANNIVERSARY IN SEPTEMBER 2016 WITH NUMEROUS ACTIVITIES AND EVENTS TO COMMEMORATE THIS MAJOR MILESTONE THAT CONTINUED INTO 2017. OUR FISCAL STRENGTH WAS ALSO AFFIRMED AS THE NATURE CENTER COMPLETED ANOTHER YEAR WITH A SURPLUS, SUSTAINING A PERIOD OF FINANCIAL STABILITY AND REVENUE GROWTH. -APPROXIMATELY 40,000 VISITORS TO THE NATURE CENTER ENJOYED THE TRAILS, EXHIBIT SPACE, EVENTS AND PROGRAMS, INCLUDING 19,630 VISITORS WHO ACTUALLY CAME INTO THE CENTER BUILDING. -SUMMER CAMP AND SPRING BREAK CAMP WAS AGAIN SOLD OUT WITH 627 ATTENDEES. -SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. THE ANNUAL SUMMER BENEFIT HAD 450 ATTENDEES AND GENERATED 72,306 IN NET REVENUES FOR THE ORGANIZATION. -OVER 900 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED MORE THAN 7,363 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF NEARLY 4 FULL-TIME STAFF MEMBERS, OR MORE THAN 184,000 WORTH OF SERVICE. -VOLUNTEER PROGRAMS AT THE NATURE CENTER CONTRIBUTED TO YOUTH DEVELOPMENT (JOB SKILLS) AND SERVICE LEARNING OPPORTUNITIES. VOLUNTEERS ASSIST THE NATURE CENTER IN ACHIEVING THE GOALS OF CONSERVING THE LAND, CONNECTING PEOPLE TO NATURE AND INSPIRING ENVIRONMENTAL STEWARDSHIP. VOLUNTEERS ARE WELCOME AT ALL LEVELS OF PARTICIPATION TO SUPPORT PROGRAMMING AND OTHER ACTIVITIES. OUR VOLUNTEERS ARE INVOLVED IN PULLING INVASIVE SPECIES, DEMONSTRATION GARDEN MAINTENANCE, OUTDOOR ADVENTURE CAMPS, EDUCATION CLASSES, WELCOME DESK ASSISTANCE, SPECIAL EVENTS ASSISTANCE, AND OFFICE WORK. THE VOLUNTEER PROGRAM WORKS WITH INDIVIDUALS, YOUTH (13 AND OLDER), SENIOR PROJECT CANDIDATES, COLLEGE INTERNS, AND GROUPS TO PROVIDE MEANINGFUL EXPERIENCES AT THE NATURE CENTER. BY ANY MEASURE, FISCAL YEAR 2017 WAS A SUCCESSFUL YEAR IN FURTHERING OUR MISSION TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990, PREPARED BY AN INDEPENDENT CPA, WAS PRESENTED TO THE EXECUTIVE DIRECTOR, FINANCE STAFF AND FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS IN ADVANCE OF FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA ARTS AND SCIENCE ORGANIZATIONS OF SIMILAR SIZE. COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE EXECUTIVE DIRECTOR. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA ARTS AND SCIENCE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND ALSO BY THE BOARD AS A WHOLE. FORM 990, PAGE 6, PART VI, LINE 15B SEE RESPONSE TO 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY-ACCESSIBLE WEBSITES. FORM 990, PART XI, LINE 9 LINE 10B-COST OF GOODS SOLD 41,765 LINE 9B-EVENT EXPENSES 53,910 LINE 10B-COST OF GOODS SOLD -41,765 LINE 9B-EVENT EXPENSES -53,910