2015-07-15T17:23:04-05:00 2014-08-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2013-09-01 346576569 SHAKER LAKES REGIONAL NATURE CENTER DBA NATURE CENTER AT SHAKER LAKES SHAK 2163215935 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 KARHRYN CARLSON EXECUTIVE DIRECTOR 2163215935 2015-07-15 true ROLLAND B STANDISH P00169705 4409512997 2015-07-15 2013 2016-02-25 16:41:14Z KATHRYN CARLSON 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 1164772 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. 31 31 31 826 0 955530 854397 170701 180157 10 375 81 -17731 1126322 1017198 0 0 576954 651522 0 116994 413950 464228 990904 1115750 135418 -98552 2719505 2628073 69463 76583 2650042 2551490 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 889286 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. ITS ENVIRONMENTAL EDUCATION PROGRAMS INCLUDE CLASSES, FIELD TRIPS, 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 14,500 CHILDREN PER YEAR IN ITS CLASSROOMS AS WELL AS ON ITS TRAILS, WHICH IS A 33% INCREASE OVER LAST FISCAL YEAR. 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 FIRST YEAR OF THE APPLIED SCIENCE FOR KIDS (ASK) PROGRAM FOR CLEVELAND METROPOLITAN SCHOOL DISTRICT, PROVIDING SCIENCE EDUCATION AND UNIQUE FIELD EXPERIENCES FOR 75% OF ALL PRESCHOOL, KINDERGARTEN, AND 1ST GRADE STUDENTS AT THE DISTRICT (OVER 4,000 STUDENTS), AS WELL AS CLASSROOM KITS AND PROFESSIONAL DEVELOPMENT FOR 194 DISTRICT TEACHERS. THE VALUE OF THE NATURE CENTER AT SHAKER LAKES TO THE NORTHEAST OHIO COMMUNITY WAS CLEARLY AFFIRMED THIS PAST FISCAL YEAR THROUGH OUR GROWTH IN 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. -INDIVIDUAL, FOUNDATION, AND CORPORATE SUPPORT INCREASED BY 7.8% OVER THE LAST FISCAL YEAR. -INCOME FROM PROGRAM FEES SUCH AS SUMMER CAMP INCREASED BY 5% OVER THE LAST FISCAL YEAR. -PARTICIPATION IN FAMILY AND ADULT PROGRAMMING HAD A SLIGHT INCREASE OVER THE LAST FISCAL YEAR. -SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. BOTH HIKE & RUN AND THE SUMMER BENEFIT SET RECORDS FOR PARTICIPATION AND REVENUE GENERATION. THE SUMMER BENEFIT WAS A SELL-OUT EVENT FOR THE FOURTH YEAR IN A ROW AND RAISED A RECORD NET OF OVER 126,000 WITH 560 ATTENDEES. -OVER 800 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED MORE THAN 9,500 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF 4.5 FULL-TIME STAFF MEMBERS, OR APPROXIMATELY 204,000 WORTH OF SERVICE. BY ANY MEASURE, FISCAL YEAR 2014 WAS A SUCCESSFUL YEAR IN FURTHERING OUR MISSION TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. 889286 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 31 true false false false false false true true false false false false X 31 31 false false false false false false false true true false false false true true true true true true true false OH X CHRISTOPHER HALL 2163215935 2600 SOUTH PARK CLEVELAND OH 44120 J SCOTT CADE DIRECTOR 1.00 X 0 0 0 MARTHA A CONNELL VP - FACILIT 2.50 X X 0 0 0 GREGORY DEGULIS DIRECTOR 1.00 X 0 0 0 KIMBERLY H DYER VP - PROGRAM 2.50 X X 0 0 0 PAMELA GEORGE-MERRILL DIRECTOR 1.00 X 0 0 0 HELEN BURGIN JENSEN DIRECTOR 1.00 X 0 0 0 JEFFREY D KADLIC PRESIDENT-EL 2.50 X X 0 0 0 MICHAEL T NOVAK PAST PRESIDE 2.50 X X 0 0 0 MATTHEW R GOLDMAN SECRETARY 2.50 X X 0 0 0 MALISSA K BODMANN VICE PRES 1.00 X X 0 0 0 LAUREN PACINI DIRECTOR 1.00 X 0 0 0 KURT RINGENBACH DIRECTOR 1.00 X 0 0 0 GUY V MERCER DIRECTOR 1.00 X 0 0 0 DAVID M REAPE TREASURER 2.50 X X 0 0 0 DAVID H LAVELLE DIRECTOR 1.00 X 0 0 0 CYNTHIA M KLUG PRESIDENT 2.50 X X 0 0 0 AMY KLIMEK DIRECTOR 1.00 X 0 0 0 ALEXANDER HERBRUCK DIRECTOR 1.00 X 0 0 0 THOMAS M BENNETT JR DIRECTOR 1.00 X 0 0 0 DAVID JARUS DIRECTOR 1.00 X 0 0 0 PAMELA LEROSE DIRECTOR 1.00 X 0 0 0 JOHN PAUL LUCCI VP - GOVERNA 2.50 X X 0 0 0 KI MIXON DIRECTOR 1.00 X 0 0 0 JOHN C BARBER DIRECTOR 1.00 X 0 0 0 SARAH C 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 GRAHAM P HEARNS VP - MARKETI 2.50 X X 0 0 0 MEGHAN B HUNTER DIRECTOR 1.00 X 0 0 0 SCOTT JARED DIRECTOR 1.00 X 0 0 0 DAVID J KAUFMAN DIRECTOR 1.00 X 0 0 0 KATHRYN CARLSON EXEC DIR 40.00 X 86998 0 5875 86998 5875 false false false 218597 145168 72584 418048 854397 SEASONAL YOUTH CAMPS 114095 114095 TEACHING FEES 66062 66062 180157 375 375 32845 32845 32845 32845 43837 218597 119511 -75674 53161 28063 25098 25098 1017198 180157 58318 90432 60576 18102 11754 478363 379260 24580 74523 31133 24075 2335 4723 51594 39898 3870 7826 47638 47638 22468 5148 17320 2251 2251 80292 74984 5308 21735 19137 2164 434 93847 91363 2070 414 64242 64242 19066 16993 2073 DIRECT PROGRAM COSTS 90918 90918 OFFICE EQUIPMENT LEASE 13302 11972 1330 PROFESSIONAL DEVELOPMENT 8469 8469 1115750 889286 109470 116994 153393 68540 312879 312697 35325 7264 9037 9002 3846 1424 12912 16006 3265688 1651056 1614836 1614632 577277 598508 2719505 2628073 69463 76583 69463 76583 X 1902330 1843382 215925 154181 531787 553927 2650042 2551490 2719505 2628073 -98552 X false true X true false X 748070 733244 789307 955530 854397 4080548 748070 733244 789307 955530 854397 4080548 66565 4013983 25671 23362 34283 48800 33220 165336 54480 53308 62169 58233 53161 281351 4527235 223994 0.88660 0.89310 X PART II, LINE 10 SALE OF MERCHANDISE 228,190 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 531787 7191 48610 33661 553927 435974 80598 45241 30026 531787 450246 2930 44682 25371 435974 409474 9069 48451 20623 20069 450246 409075 19347 21417 20062 6924 433418 1.00000 true true true 3050984 1459100 1591884 214704 191956 22748 1614632 HELD AT THE CLEVELAND FOUNDATION 598508 F 598508 1121025 103827 103827 1017198 1017198 1219577 103827 103827 1115750 1115750 SCHEDULE D, PAGE 2, PART V, LINE 4 FUNDS RECEIVED FROM PREMANENTLY RESTRICTED 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. THE NATURE CENTER'S FEDERAL AND STATE RETURNS FOR THE YEARS ENDED AUGUST 31, 2013, 2012 AND 2011 COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES, GENERALLY THREE YEARS AFTER THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D LINE 10B-COST OF GOODS SOLD 28,063 LINE 9B-EVENT EXPENSES 75,764 SCHEDULE D, PAGE 4, PART XII, LINE 2D LINE 10B-COST OF GOODS SOLD 28,063 LINE 9B-EVENT EXPENSES 75,764 SPECIAL EVENTS 262434 218597 43837 75674 43837 262434 218597 43837 75674 43837 119511 -75674 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 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. ITS ENVIRONMENTAL EDUCATION PROGRAMS INCLUDE CLASSES, FIELD TRIPS, 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 14,500 CHILDREN PER YEAR IN ITS CLASSROOMS AS WELL AS ON ITS TRAILS, WHICH IS A 33% INCREASE OVER LAST FISCAL YEAR. 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 FIRST YEAR OF THE APPLIED SCIENCE FOR KIDS (ASK) PROGRAM FOR CLEVELAND METROPOLITAN SCHOOL DISTRICT, PROVIDING SCIENCE EDUCATION AND UNIQUE FIELD EXPERIENCES FOR 75% OF ALL PRESCHOOL, KINDERGARTEN, AND 1ST GRADE STUDENTS AT THE DISTRICT (OVER 4,000 STUDENTS), AS WELL AS CLASSROOM KITS AND PROFESSIONAL DEVELOPMENT FOR 194 DISTRICT TEACHERS. THE VALUE OF THE NATURE CENTER AT SHAKER LAKES TO THE NORTHEAST OHIO COMMUNITY WAS CLEARLY AFFIRMED THIS PAST FISCAL YEAR THROUGH OUR GROWTH IN 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. -INDIVIDUAL, FOUNDATION, AND CORPORATE SUPPORT INCREASED BY 7.8% OVER THE LAST FISCAL YEAR. -INCOME FROM PROGRAM FEES SUCH AS SUMMER CAMP INCREASED BY 5% OVER THE LAST FISCAL YEAR. -PARTICIPATION IN FAMILY AND ADULT PROGRAMMING HAD A SLIGHT INCREASE OVER THE LAST FISCAL YEAR. -SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. BOTH HIKE & RUN AND THE SUMMER BENEFIT SET RECORDS FOR PARTICIPATION AND REVENUE GENERATION. THE SUMMER BENEFIT WAS A SELL-OUT EVENT FOR THE FOURTH YEAR IN A ROW AND RAISED A RECORD NET OF OVER 126,000 WITH 560 ATTENDEES. -OVER 800 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED MORE THAN 9,500 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF 4.5 FULL-TIME STAFF MEMBERS, OR APPROXIMATELY 204,000 WORTH OF SERVICE. BY ANY MEASURE, FISCAL YEAR 2014 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 BEFORE ELECTRONIC 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 28,063 LINE 9B-EVENT EXPENSES 75,764 LINE 10B-COST OF GOODS SOLD -28,063 LINE 9B-EVENT EXPENSES -75,764 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 72584 SPENDING POLICY