2018-09-06T14:42:43-04:00 2017-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2017-01-01 510058593 BRANDYWINE RED CLAY ALLIANCE BRAN 6107931090 1760 UNIONVILLE-WAWASET ROAD WEST CHESTER PA 19382 JAMES E JORDAN EXECUTIVE DIRECTOR 6107931090 2018-09-04 JOSEPH A GIORDANO CPA P00578904 3022660202 2018-09-04 71.162.229.145 2018-09-06 13:42:43 CD P A7C5D6A724A04B973C2053CEB65C0BEAAFF2FE7D 4CD7EB480A27E4FDC1DFDE3B5C47D7777D798199 2017 2018-06-14 16:35:46Z JAMES E JORDAN 1760 UNIONVILLE-WAWASET ROAD WEST CHESTER PA 19382 1060015 false X WWW.BRANDYWINEWATERSHED.ORG X 1945 PA PROMOTING THE RESTORATION, CONSERVATION, AND ENJOYMENT OF THE NATURAL RESOURCES OF THE BRANDYWINE AND RED CLAY WATERSHEDS THROUGH EDUCATION, SCIENTIFIC ACTIVITIES, ENVIRONMENTAL STEWARDSHIP, AND ADVOCACY 25 25 47 1325 0 417102 273693 784001 471864 87225 112812 149249 142014 1437577 1000383 0 0 690134 648158 0 65217 932539 676815 1622673 1324973 -185096 -324590 9903863 10361089 12664 16241 9891199 10344848 PROMOTING THE RESTORATION, CONSERVATION, AND ENJOYMENT OF THE NATURAL RESOURCES OF THE BRANDYWINE AND RED CLAY WATERSHEDS THROUGH EDUCATION, SCIENTIFIC ACTIVITIES, ENVIRONMENTAL STEWARDSHIP, AND ADVOCACY false false 1017226 PROMOTING THE PRESERVATION OF NATURAL RESOURCES AND FOSTERING ENVIRONMENTAL AWARENESS. 1017226 true true false false false false true false false true true false false false true 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 15 0 47 true false false false false false false false false false false false false X 25 25 false false false false false true false true true false false true true true true false false true true false PA X X JAMES E JORDAN JR 6107931090 1760 UNIONVILLE-WAWASET ROAD 1760 UNIONVILLE-WAWASET ROAD WEST CHESTER PA 19382 JOHN P SUPPLEE PRESIDENT 1.00 X X 0 0 0 AMANDA DEWEESE VICE PRESIDE 1.00 X X 0 0 0 EDWARD LEO SECRETARY 1.00 X X 0 0 0 THOMAS VARLEY TREASURER 1.00 X X 0 0 0 RAY AJALLI DIRECTOR 1.00 X 0 0 0 LISA BRUBAKER DIRECTOR 1.00 X 0 0 0 STEVE CASTORANI DIRECTOR 1.00 X 0 0 0 WILLIAM F COOKE DIRECTOR 1.00 X 0 0 0 MARLIN DISE DIRECTOR 1.00 X 0 0 0 F NEIL DOUGHERTY DIRECTOR 1.00 X 0 0 0 BRENT DU PONT DIRECTOR 1.00 X 0 0 0 BRENTON R GRANT III DIRECTOR 1.00 X 0 0 0 KERRY R HABER DIRECTOR 1.00 X 0 0 0 ANDREW R HOMSEY DIRECTOR 1.00 X 0 0 0 THOMAS GANTT HUBBARD DIRECTOR 1.00 X 0 0 0 J KAI LASSEN DIRECTOR 1.00 X 0 0 0 DR RICHARD LIGHTY DIRECTOR 1.00 X 0 0 0 ALISHA MCDOUGAL DIRECTOR 1.00 X 0 0 0 DAVID MCKEON DIRECTOR 1.00 X 0 0 0 LAURESSA MCNEMAR DIRECTOR 1.00 X 0 0 0 JAMES NOLAN DIRECTOR 1.00 X 0 0 0 MICHAEL RISKA DIRECTOR 1.00 X 0 0 0 JOHN RUSH DIRECTOR 1.00 X 0 0 0 JERRY SCHNEIDER DIRECTOR 1.00 X 0 0 0 PETER TEMPLE DIRECTOR 1.00 X 0 0 0 JAMES E JORDAN EXECUTIVE DI 40.00 X 122761 0 0 122761 1 false false false FLYWAY EXCAVATING INC 168 WEST AIRPORT ROAD LILITZ PA 17543 LAND EXCAVATION 152265 1 187512 86181 9902 273693 MYRICK CONS. CENTER PROGRAMS 470969 470969 MYRICK CONS. CENTER SALES 895 895 471864 112812 112812 125837 59632 66205 66205 FARM INCOME 38480 38480 MISCELLANEOUS INCOME 19359 19359 USE OF FACILITIES 17970 17970 75809 1000383 509193 217497 122761 76112 36828 9821 356405 220971 106922 28512 20924 12973 6277 1674 107888 66891 32366 8631 40180 24911 12055 3214 17574 10896 5272 1406 15505 9613 4652 1240 42194 26160 12658 3376 MYRICK CONS. CENTER PROGR 446857 446857 MYRICK CONS. CENTER OP EX 128229 102583 19234 6412 FARM EXPENSE 12044 12044 MISCELLANEOUS EXPENSE 11637 7215 3491 931 2775 2775 1324973 1017226 242530 65217 1439207 1284427 3786591 835350 2947193 2951241 5517463 6125421 9903863 10361089 6684 12664 9557 12664 16241 X 6750614 7337665 2003085 1869683 1137500 1137500 9891199 10344848 9903863 10361089 -324590 778239 X false true X true false X 227636 238293 4133522 417102 273693 5290246 655124 695879 904754 826171 489834 3571762 45555 46182 44882 45332 38480 220431 928315 980354 5083158 1288605 802007 9082439 9082439 704 897 3130 87225 112812 204768 704 897 3130 87225 112812 204768 26161 33837 32361 42170 30644 165173 955180 1015088 5118649 1418000 945463 9452380 0.96090 0.96790 0.02000 0.01000 X PART III, LINE 12 OTHER INCOME 165,173 X 6 720.22 1 false 31.00 5467229 884888 226432 264 6125421 5175940 153139 423102 284689 263 5467229 2780827 2807577 75339 336684 441 5175940 2737293 89483 191033 236579 403 2780827 2341162 513516 116249 1136 2737293 1.00000 false false 2106240 2106240 1091063 426163 664900 589288 409187 180101 2951241 ACCRUED PAYROLL 8332 SECURITY DEPOSIT 1225 9557 X 1955454 778239 176832 955071 1000383 1000383 1501805 176832 176832 1324973 1324973 SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENT REVENUES AND EXPENSES ARE REPORTED AS SEPERATE LINE ITEMS ON THE STATEMENT OF ACTIVITIES AND STATEMENT OF FUNCTIONAL EXPENSES, RESPECTIVELY. CONSERVATION EASEMENT REVENUES AND EXPENSE FOLLOW THE REPORTING FRAMEWORK OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES OF THE UNITED STATES; REVENUES ARE RECOGNIZED IN THE PERIOD WHEN EARNED AND EXPENSES ARE RECORDED WHEN A LIABILITY IS INCURRED. ON MARCH 8, 2012 THE ASSOCIATION ENTERED INTO A CONSERVATION EASEMENT WITH THE BRANDYWINE CONSERVANCY (GRANTEE) AND POCOPSON TOWNSHIP (CO-GRANTEE) AND EASED 268 ACRES OF LAND LOCATED AT THE MYRICK CONSERVATION CENTER. IN RETURN FOR THIS CONSERVATION EASEMENT THE ASSOCIATION RECEIVED 880,000 FROM POCOPSON TOWNSHIP. ON APRIL 11, 2012 DELMONT AND SHEILA BITTLE (GRANTOR) ENTERED INTO A CONSERVATION EASEMENT WITH THE BRANDYWINE VALLEY ASSOCIATION (GRANTEE) AND POCOPSON TOWNSHIP (CO-GRANTEE) AND EASED 32.9322 ACRES OF LANDS OWNED BY THE BITTLES IN POCOPSON TOWNSHIP. THE ASSOCIATION RECEIVED 8,000 FROM THE BITTLES AND AN ADDITIONAL 9,000 FROM POCOPSON TOWNSHIP AS AN UNRESTRICTED ENDOWMENT TO COVER COSTS ASSOCIATED WITH HOLDING AND MONITORING THIS EASEMENT. ON DECEMBER 17, 2012, E. BERNARD AND JANE B. BAILY (GRANTOR) ENTERED INTO A CONSERVATION EASEMENT WITH THE BRANDYWINE VALLEY ASSOCIATION (GRANTEE) AND POCOPSON TOWNSHIP (CO-GRANTEE) AND EASED ACRES OF LANDS OWNED BY THE BAILYS IN POCOPSON TOWNSHIP. THE ASSOCIATION RECEIVED 12,500 FROM THE BAILYS AS AN UNRESTRICTED ENDOWMENT TO THIS EASEMENT. THE ASSOCIATION RECOGNIZED 909,500 OF REVENUE IN 2012. SCHEDULE D, PAGE 3, PART X BRANDYWINE RED CLAY ALLIANCE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ENTITY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO APPLY THE PROVISIONS OF ASC 740 "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE DECEMBER 31, 2014, 2015, AND 2016, TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSES. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2017. POINT TO POINT 51912 51912 25218 SPECIAL EVENTS 36720 36720 17525 2 36500 36500 11026 125132 125132 53769 53769 71363 FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ELECT BOARD MEMBERS FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT THEIR NEXT MONTHS MEETING FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C BRANDYWINE RED CLAY ALLIANCE ENFORCES THEIR CONFLICT OF INTEREST POLICY, BY REQUIRING THEIR BOARD MEMBERS TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. IT IS REVIEWED BY THE GOVERNANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR, IS DETERMINED BY THE BOARD OF DIRECTORS, EXECUTIVE COMMITTEE AND HUMAN RESOURCES COMMITTEE. THESE COMMITTEES CONSIST OF MEMBERS OF THE BOARD. THE COMMITTEE ALSO DECIDES ON RAISES THAT WILL BE GIVEN OUT TO THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR DECIDES ON THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. THE BOARD OF DIRECTORS GIVES THE EXECUTIVE DIRECTOR GUIDELINES TO FOLLOW, WHEN DECIDING ON RAISES AND COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 BRANDYWINE RED CLAY ALLIANCE MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.