2015-11-13T10:06:50-06:00 2014-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2014-01-01 341859064 WEST CREEK PRESERVATION COMMITTEE WEST 2167493720 PO BOX 347113 CLEVELAND OH 441347113 DEREK SCHAFER EXECUTIVE DIRECTOR 2167493720 2015-11-12 1 DAVID M REAPE CPA P00068117 2168317171 2014 2016-04-25 22:37:26Z WEST CREEK CONSERVANCY DEREK SCHAFER PO BOX 347113 CLEVELAND OH 441347113 1343148 0 X WWW.WESTCREEK.ORG X 2000 OH OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. SIGNIFICANT ACTIVITIES INCLUDE THE PRESERVATION, RESTORATION, AND STEWARDSHIP OF NATURAL AREAS, WILDLIFE HABITAT, OPEN SPACE, AND STREAM/WETLANDS/WATERSHEDS IN GREATER CLEVELAND. 12 12 2 450 0 0 1066445 1163837 14481 141527 265 38 4796 8198 1085987 1313600 0 0 0 0 154203 105524 0 0 27888 1176769 1422148 1330972 1527672 -244985 -214072 397424 161210 77677 86535 319747 74675 X OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. 0 0 1434144 WCC ACQUIRED MULTIPLE KEY PROPERTIES THROUGHOUT THE GREATER CLEVELAND AREA, INCLUDING APPROXIMATELY 55 ACRES WITHIN THE HEADWATERS REACH OF BIG CREEK, WHICH INCLUDED AN ACQUISITION EXPENSE OF $175,000 AND A DONATED CONSERVATION EASEMENT VALUED AT APPROXIMATELY $320,000. WCC ALSO ASSISTED FRIENDS OF EUCLID CREEK IN PROTECTING A VITAL PARCEL IN HIGHLAND HILLS, CONNECTED TO THEIR CITY PARK, WHICH WAS A $245,000 ACQUISITION OF 12 ACRES. WITHIN THE WEST CREEK GREENWAY, WCC ACQUIRED FOR $35,000 A KEY LINKAGE TO EXTEND THE WEST CREEK RESERVATION NORTH, AS WELL AS A HEADWATER TRIBUTARY EASEMENT OFF W. RIDGEWOOD (APPROX. 3.7 ACRE). ADDITIONAL CONSERVATION EASEMENTS WERE OBTAINED TO EXTEND THE PARK TO THE EAST, WHICH INCLUDED A 10 ACRE CONSERVATION EASEMENT, WHICH HELPED CREATE A CONTIGUOUS CORRIDOR EXTENDING TO BROADVIEW ROAD AND THE SEVEN HILLS TRAIL. IN PARTNERSHIP WITH ROCKY RIVER WATERSHED COUNCIL, WCC PROTECTED VARIOUS HEADWATER PARCELS ALONG BALDWIN CREEK WITHIN THE CITY OF NORTH ROYALTON. WACC ALSO FACILITATED THE CONSERVATION OF 20 ACRES ALONG THE CUYAHOGA RIVER WITH THE VILLAGE OF BROOKLYN HEIGHTS FOR $150,000. LASTLY, WCC ENABLED THE CONSTRUCTION OF THE LAKE LINK TRAIL CONNECTING THE TOWPATH TO LAKE ERIE WITH THE TRANSFER OF A KEY PROPERTY AND AERIAL EASEMENT LOCATED IN THE CITY OF CLEVELAND . AS FOR RESTORATION, WCC WITH NEORSD COMPLETED THE FINAL PHASE OF THE WEST CREEK CONFLUENCE PROJECT, A 10 ACRE STREAM AND WETLAND PROJECT. ADDITIONALLY, WCC HELD MULTIPLE VOLUNTEER EVENTS, PLANTINGS, CLEAN-UPS, AND OTHER HIKES AND TOURS THROUGHOUT GREATER CLEVELAND. WCC ALSO FACILITATED A COLLABORATIVE PROCESS THAT BROUGHT TOGETHER ALL WATERSHED GROUPS WITHIN THE CENTRAL LAKE BASIN IN AN EFFORT TO FOSTER COLLABORATION AND FACILITATE A PROCESS BY WHICH TO MORE EFFECTIVELY UTILIZE LOCAL/REGIONAL RESOURCES. 1434144 1 1 0 0 0 0 1 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 17 0 1 2 1 0 0 0 0 0 1 1 0 0 X 12 12 1 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X DEREK SCHAFER 2167493720 1440 ROCKSIDE ROAD SUITE 329 PARMA OH 441347113 DOROTHY HAZEL DIRECTOR 10.00 X 0 0 0 IRVIN HAZEL DIRECTOR 2.00 X 0 0 0 BARBARA HERMES SECRETARY 10.00 X 0 0 0 MICHAEL G CRAIG DIRECTOR 2.00 X 0 0 0 JEFFREY W LENNARTZ CHAIRPERSON 10.00 X 0 0 0 GEORGE CANTOR DIRECTOR 2.00 X 0 0 0 IRENE TOTH DIRECTOR 2.00 X 0 0 0 SUSAN ZUROVCHAK DIRECTOR 2.00 X 0 0 0 ANDREW SOMICH DIRECTOR-RESIGNED 2.00 X 0 0 0 TERRY GREATHOUSE DIRECTOR 2.00 X 0 0 0 ROBERT GARDIN DIRECTOR-RESIGNED 2.00 X 0 0 0 JEREMY A DEPINET TREASURER 2.00 X 0 0 0 MICHAEL R BAUMGARTNER VICE CHAIR 2.00 X 0 0 0 RICHARD K WEISER DIRECTOR 2.00 X 0 0 0 DEREK SCHAFER EXECUTIVE DIRECTOR 40.00 X 64578 0 12671 64578 0 12671 0 0 0 0 0 16902 12267 704521 430147 345243 1163837 PROGRAM AND FEE INCOME 900099 110192 110192 CONFERENCE 900099 31335 31335 141527 38 38 37746 12267 29548 8198 8198 1313600 141527 0 8236 64578 50858 7363 6357 23080 18263 4817 10974 6365 3182 1427 6892 3997 1999 896 4077 2293 1784 5963 5963 20790 6925 8900 4965 20164 12793 4298 3073 11691 11691 1753 1753 3800 2459 1341 LAND ACQUISITION DIRECT 978529 978529 RESTORATION WORK EXPENS 166951 166951 LAND/EASEMENT ACQUISITI 130057 130057 ENVIRONMENTAL EDUCATION 32550 32550 45823 38614 856 6353 1527672 1434144 65640 27888 211702 142237 117861 15856 3117 0 29100 3117 38761 0 397424 161210 77677 86535 77677 86535 X 74035 -31211 245612 105769 100 117 319747 74675 397424 161210 X -214072 -26000 -5000 X X 0 1 X 1 0 X 1536527 534526 183697 1066445 1163837 4485032 1536527 534526 183697 1066445 1163837 4485032 4485032 1121 967 630 265 38 3021 8198 8198 4496251 187171 0.99750 X 0.84710 0.00310 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 31 395.21 1 1 0 170.00 3725 3000 117 3117 3117 X 1343148 29548 29548 1313600 0 1313600 1588220 60548 60548 1527672 0 1527672 PART II, LINE 9: CONSERVATION LAND, EASEMENTS, AND COVENANTS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE GENERALLY RECOGNIZED AT A VALUE OF $1 PER PERMANENT PARCEL NUMBER (PPN) ON THE STATEMENT OF FINANCIAL POSITION. MANAGEMENT CLASSIFIES THESE ACQUISITIONS AS A "COLLECTION," AS DEFINED IN ASC TOPIC, "NOT-FOR-PROFIT ENTITIES," DUE TO ITS INTENT TO HOLD THESE ASSETS IN PERPETUITY FOR CONSERVATION PURPOSES. DIRECT COSTS ASSOCIATED WITH THE ACQUISITION OF LAND, EASEMENTS, OR COVENANTS ARE EXPENSED IN THE YEAR INCURRED. PART X, LINE 2: THE ORGANIZATION IS TAX-EXEMPT, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC. UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE ORGANIZATION CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS INCOME TAX EXPENSE IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2013, THE ORGANIZATION HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS RECORDED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEAR THEN ENDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 29,548. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 29,548. UNREALIZED LOSSES 26,000. BAD DEBTS 5,000. TAILS FOR TRAILS 5825 1203 4622 2349 BLUES FOR GREENS 44188 11064 33124 27199 50013 12267 37746 29548 29548 8198 X 3 320002 APPRAISED VALUE X 1 8770 COST X ITEMS FOR RAFFLE 200 15671 FMV X COMPUTER SOFTWARE 1 800 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DOROTHY HAZEL - DIRECTOR, SPOUSE TO IRVIN HAZEL - DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B ANY PERSON OR ORGANIZATION IN SYMPATHY WITH THE PURPOSE OF THE ORGANIZATION IS ELIGIBLE FOR MEMBERSHIP AND IS ENTITLED TO VOTING PRIVILEGES AS FOLLOWS: INDIVIDUAL - ONE VOTE, FAMILY - NO MORE THAN TWO ARE ELIGIBLE TO VOTE, BUSINESS AND NONPROFIT ORGANIZATION - ONE VOTE PER AUTHORIZED REPRESENTATIVE, BENEFACTOR - PRIVILEGES ACCORDING TO THREE CATEGORIES ABOVE, HONORARY - ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE, FINANCE STAFF, AND THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL, AFTER WHICH IT IS DISTRIBUTED TO THE BOARD PRIOR TO FILING WITH THE IRS. A BOARD OFFICER SIGNS THE 990. FORM 990, PART VI, SECTION B, 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, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE BOARD, OR EXECUTIVE MEMBERS THEREIN. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. FORM 990, PART VI, SECTION C, 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: BAD DEBT -5,000. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.