2016-07-15T11:09:54-05:00 2015-08-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2014-09-01 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 2016-07-15 true ROLLAND B STANDISH P00169705 4409512997 2016-07-15 2014 2016-09-27 15:27:22Z KATHRYN CARLSON 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 1190633 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. 26 26 37 719 0 854397 822300 180157 182893 375 3043 -17731 31704 1017198 1039940 0 0 651522 691712 0 100387 464228 471423 1115750 1163135 -98552 -123195 2628073 2450986 76583 41448 2551490 2409538 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 958062 182893 SEE SCHEDULE O TO REALIZE ITS MISSION, THE NATURE CENTER MAINTAINS A NATURAL GREEN OASIS IN THE HEART OF AN URBAN AREA AND OFFERS EXTENSIVE ENVIRONMENTAL EDUCATION PROGRAMS TO CHILDREN AND ADULTS OF ALL EDUCATIONAL, ECONOMIC AND CULTURAL BACKGROUNDS. THE NATURE CENTER MANAGES TWENTY ACRES OF LAND; MAINTAINS TWO DISTINCT WALKING/HIKING TRAILS, INCLUDING ONE THAT IS FULLY ACCESSIBLE TO VISITORS WITH DISABILITIES; PROTECTS MULTIPLE ANIMAL AND PLANT HABITATS; AND SERVES AS A MODEL FOR GREEN BUILDING PRACTICES AND SUSTAINABILITY. ITS ENVIRONMENTAL EDUCATION PROGRAMS INCLUDE SCHOOL CLASSES, FIELD EXPERIENCES, GUIDED NATURE HIKES AND CAMPS FOR CHILDREN; FAMILY PROGRAMS; AND HANDS-ON WORKSHOPS AND FORUMS ON SUSTAINABILITY TOPICS FOR ADULTS. 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 15,000 CHILDREN PER YEAR IN ITS CLASSROOMS AS WELL AS ON ITS TRAILS. THE CENTER REGULARLY EVALUATES AND MODIFIES ITS CURRICULA TO ENSURE THAT IT FULLY MEETS ALL OHIO ACADEMIC CONTENT STANDARDS. THIS YEAR THE CENTER SUCCESSFULLY COMPLETED ITS SECOND 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 FIELD EXPERIENCES FOR ALL PRESCHOOL, KINDERGARTEN, AND 1ST GRADE STUDENTS AT THE DISTRICT. THIS YEAR, THE NATURE CENTER SERVED MORE THAN 4,600 CHILDREN, THE MAJORITY OF THE PRESCHOOL, KINDERGARTEN AND FIRST GRADE STUDENTS IN THE DISTRICT. CLASSROOM KITS AND PROFESSIONAL DEVELOPMENT WAS PROVIDED TO 180 DISTRICT TEACHERS. THE NATURE CENTER ALSO SERVED MORE THAN 450 HEAD START STUDENTS AND MORE THAN 80 HEAD START TEACHERS. IN ADDITION, THE NATURE CENTER SERVED NEARLY 7,000 STUDENTS FROM THE CLEVELAND HEIGHTS-UNIVERSITY HEIGHTS AND SHAKER HEIGHTS SCHOOL DISTRICTS AND 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. 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. -SUMMER CAMP WAS AGAIN SOLD OUT. -SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. HIKE & RUN SET RECORDS FOR PARTICIPATION AND REVENUE GENERATION. -NEARLY 800 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED MORE THAN 10,000 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF MORE THAN 4.9 FULL-TIME STAFF MEMBERS, OR MORE THAN 220,000 WORTH OF SERVICE. -VOLUNTEER PROGRAMS OF THE NATURE CENTER CONTRIBUTED TO YOUTH DEVELOPMENT (JOB SKILLS) AND SERVICE LEARNING OPPORTUNITIES. BY ANY MEASURE,FISCAL YEAR 2015 WAS A SUCCESSFUL YEAR IN FURTHERING OUR MISSION TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. 958062 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 true false false false true 4 0 true 37 true false false false false false true true false false false false X 26 26 false false false false false false false true true false false true true true true true true true true false OH X DOUG FIRMAN 2163215935 2600 SOUTH PARK CLEVELAND OH 44120 JEFFREY D KADLIC PRESIDENT 2.50 X X 0 0 0 CYNTHIA M KLUG VICE PRESIDE 2.50 X X 0 0 0 KIMBERLY H DYER VP - GOVERNA 2.50 X X 0 0 0 MATTHEW R GOLDMAN SECRETARY 2.50 X X 0 0 0 DAVID M REAPE TREASURER 2.50 X X 0 0 0 THOMAS M BENNETT JR VP - PROGRAM 2.50 X X 0 0 0 MARTHA A CONNELL VP - FACILIT 2.50 X X 0 0 0 GRAHAM P HEARNS VP - MARKETI 2.50 X X 0 0 0 MEGHAN B HUNTER VP - DEVELOP 2.50 X X 0 0 0 DAVID H LAVELLE DIRECTOR 1.00 X 0 0 0 MICHAEL T NOVAK DIRECTOR 1.00 X 0 0 0 ALEXIS R ABRAMSON DIRECTOR 1.00 X 0 0 0 JOHN C BARBER DIRECTOR 1.00 X 0 0 0 J SCOTT CADE DIRECTOR 1.00 X 0 0 0 GREGORY DEGULIS DIRECTOR 1.00 X 0 0 0 SARAH P DIVAKARLA DIRECTOR 1.00 X 0 0 0 JAMES T DIXON DIRECTOR 1.00 X 0 0 0 WILLIAM E FEHRENBACH JR DIRECTOR 1.00 X 0 0 0 SCOTT JARED DIRECTOR 1.00 X 0 0 0 DAVID JARUS DIRECTOR 1.00 X 0 0 0 DAVID J KAUFMAN 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 A MALACHI MIXON IV DIRECTOR 1.00 X 0 0 0 LAUREN R PACINI DIRECTOR 1.00 X 0 0 0 KURT R RINGENBACH DIRECTOR 1.00 X 0 0 0 KATHRYN CARLSON EXECUTIVE DI 40.00 X 90162 0 3160 90162 3160 false false false 140546 155444 90495 435815 822300 SEASONAL YOUTH CAMPS 124970 124970 TEACHING FEES 57923 57923 182893 3043 3043 40517 40517 40517 40517 90187 140546 119888 -29701 -29701 51693 30805 20888 20888 1039940 182893 34747 84068 56326 16814 10928 520029 436112 25526 58391 35957 29311 2520 4126 51658 42264 2266 7128 43319 43319 30694 12999 17695 35 35 78684 71672 5843 1169 22950 20196 2295 459 82477 79532 2454 491 66160 66160 24656 22583 2073 DIRECT PROGRAM COSTS 100190 100190 OFFICE EQUIPMENT LEASE 15759 14183 1576 PROFESSIONAL DEVELOPMENT 6499 6499 1163135 958062 104686 100387 68540 64621 312697 259752 7264 8052 9002 1424 1513 16006 15487 3257236 1708764 1614632 1548472 598508 553089 2628073 2450986 76583 41448 76583 41448 X 1843382 1771105 154181 124374 553927 514059 2551490 2409538 2628073 2450986 -123195 -18757 X false true X true false X 733244 789307 955530 854397 822300 4154778 733244 789307 955530 854397 822300 4154778 56565 4098213 23362 34283 48800 33220 43560 183225 53308 62169 58233 53161 141880 368751 4706754 182893 0.87070 0.88660 X PART II, LINE 10 SALE OF MERCHANDISE 226,871 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 553927 3345 -9878 33335 514059 531787 7191 48610 33661 553927 435974 80598 45241 30026 531787 450246 2930 44682 25371 435974 409474 9069 48451 20623 20069 450246 1.00000 true true true 3050984 1521714 1529270 206252 187050 19202 1548472 HELD AT THE CLEVELAND FOUNDATION 553089 F 553089 X 1100446 60506 60506 1039940 1039940 1223641 60506 60506 1163135 1163135 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 THIRD PARTY COMMUNITY FOUNDATION. SCHEDULE D, PAGE 3, PART X 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 30,805 LINE 9B-EVENT EXPENSES 29,701 SCHEDULE D, PAGE 4, PART XII, LINE 2D LINE 10B-COST OF GOODS SOLD 30,805 LINE 9B-EVENT EXPENSES 29,701 SPECIAL EVENTS 230733 140546 90187 29701 35496 5666 49025 230733 140546 90187 29701 35496 5666 49025 119888 -29701 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 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 15,000 CHILDREN PER YEAR IN ITS CLASSROOMS AS WELL AS ON ITS TRAILS. THE CENTER REGULARLY EVALUATES AND MODIFIES ITS CURRICULA TO ENSURE THAT IT FULLY MEETS ALL OHIO ACADEMIC CONTENT STANDARDS. THIS YEAR THE CENTER SUCCESSFULLY COMPLETED ITS SECOND 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 FIELD EXPERIENCES FOR ALL PRESCHOOL, KINDERGARTEN, AND 1ST GRADE STUDENTS AT THE DISTRICT. THIS YEAR, THE NATURE CENTER SERVED MORE THAN 4,600 CHILDREN, THE MAJORITY OF THE PRESCHOOL, KINDERGARTEN AND FIRST GRADE STUDENTS IN THE DISTRICT. CLASSROOM KITS AND PROFESSIONAL DEVELOPMENT WAS PROVIDED TO 180 DISTRICT TEACHERS. THE NATURE CENTER ALSO SERVED MORE THAN 450 HEAD START STUDENTS AND MORE THAN 80 HEAD START TEACHERS. IN ADDITION, THE NATURE CENTER SERVED NEARLY 7,000 STUDENTS FROM THE CLEVELAND HEIGHTS-UNIVERSITY HEIGHTS AND SHAKER HEIGHTS SCHOOL DISTRICTS AND 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. 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. -SUMMER CAMP WAS AGAIN SOLD OUT. -SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. HIKE & RUN SET RECORDS FOR PARTICIPATION AND REVENUE GENERATION. -NEARLY 800 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED MORE THAN 10,000 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF MORE THAN 4.9 FULL-TIME STAFF MEMBERS, OR MORE THAN 220,000 WORTH OF SERVICE. -VOLUNTEER PROGRAMS OF THE NATURE CENTER CONTRIBUTED TO YOUTH DEVELOPMENT (JOB SKILLS) AND SERVICE LEARNING OPPORTUNITIES. BY ANY MEASURE,FISCAL YEAR 2015 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 FINANCE STAFF AND TREASURER 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 30,805 LINE 9B-EVENT EXPENSES 29,701 LINE 10B-COST OF GOODS SOLD -30,805 LINE 9B-EVENT EXPENSES -29,701 FORM 990, PART XI, LINE 9 BAD DEBT EXPENSE 18,757 SHAKER LAKES NAT CTR ENDOW FOUND ENDOWMENT FOUNDATION 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 341381162 SUPPORTING OH 501C3 11B N/A false false false true false false false false false false false false false false true false false false false false SHAKER LAKES ENDOWMENT FOUNDATION C 77722 SPENDING POLICY