2014-07-02T09:28:53-05:00 2013-08-31 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2012-09-01 346576569 SHAKER LAKES REGIONAL NATURE CENTER DBA NATURE CENTER AT SHAKER LAKES SHAK 2163215935 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 CYNTHIA M KLUG 2163215935 2014-07-01 true ROLLAND B STANDISH 4409512997 2014-07-01 2012 2015-11-30 17:44:51Z KATHRYN CARLSON 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 1270840 false X SHAKERLAKES.ORG X 1966 OH SEE SCHEDULE O. 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. 30 30 36 620 0 789307 955530 156545 170701 10 10 -5640 81 940222 1126322 0 0 579078 576954 0 87102 362510 413950 941588 990904 -1366 135418 2591162 2719505 76538 69463 2514624 2650042 X SEE SCHEDULE O. 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 784506 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. EACH YEAR, OVER 10,000 CHILDREN PARTICIPATE IN MORE THAN 30,000 HOURS OF CURRICULUM-BASED PROGRAMMING, AND 25,000 AREA RESIDENTS OF ALL AGES VISIT THE NATURE CENTER TO RELAX, RECREATE, LEARN AND REFRESH. 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 AT SHAKER LAKES COMPLETED ANOTHER YEAR WITH A SURPLUS, SUSTAINING A PERIOD OF FINANCIAL STABILITY AND REVENUE GROWTH. - INDIVIDUAL, FOUNDATION AND CORPORATE SUPPORT INCREASED BY 11.5%. - APPROXIMATELY 40,000 VISITORS TO THE NATURE CENTER ENJOYED THE TRAILS, EXHIBIT SPACE, EVENTS AND PROGRAMS, INCLUDING MORE THAN 10,000 STUDENTS FOR ENVIRONMENTAL EDUCATION FIELD EXPERIENCES. -PARTICIPATION IN FAMILY PROGRAMMING INCREASED BY 37% AND IN ADULT PROGRAMMING BY 21%. OUR SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. BOTH PESTIVAL AND THE SUMMER BENEFIT SOLD OUT FOR THE THIRD YEAR IN A ROW. THE HIKE & RUN EVENT DOUBLED ITS PARTICIPATION OF HIKERS AND RUNNERS OVER LAST YEAR. OVER 650 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED NEARLY 9,000 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF FOUR FULLTIME STAFF MEMBERS, OR APPROXIMATELY 165,000 WORTH OF SERVICE. BY ANY MEASURE, FISCAL YEAR 2013 WAS A SUCCESSFUL YEAR IN FURTHERING OUR MISSION TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. 784506 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 36 true false false false false false true true false false false false X 30 30 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 1.00 X 0 0 0 MARTHA A CONNELL 2.50 X X 0 0 0 GEORGE DEGULIS 1.00 X 0 0 0 KIMBERLY H DYER 1.00 X 0 0 0 PAMELA GEORGE-MERRILL 1.00 X 0 0 0 KRISTIN GIBBS 1.00 X 0 0 0 HELEN BURGIN JENSEN 2.50 X X 0 0 0 JEFFREY D KADLIC 2.50 X X 0 0 0 MICHAEL T NOVAK 2.50 X X 0 0 0 MATTHEW R GOLDMAN 2.50 X X 0 0 0 MALISSA K BODMANN 2.50 X X 0 0 0 LAUREN PACINI 1.00 X 0 0 0 KURT RINGENBACH 1.00 X 0 0 0 GUY V MERCER 1.00 X 0 0 0 DAVID M REAPE 2.50 X X 0 0 0 DAVID H LAVELLE 2.50 X X 0 0 0 CYNTHIA M KLUG 2.50 X X 0 0 0 AMY KLIMEK 1.00 X 0 0 0 ALEXANDER HERBRUCK 1.00 X 0 0 0 THOMAS M BENNETT JR 1.00 X 0 0 0 DAVID JARUS 1.00 X X 0 0 0 PAMELA LEROSE 1.00 X 0 0 0 JOHN PAUL LUCCI 2.50 X X 0 0 0 KI MIXON 1.00 X 0 0 0 DAVID REAVIS 1.00 X 0 0 0 JOHN C BARBER 1.00 X 0 0 0 SARAH C DIVAKARLA 1.00 X 0 0 0 JAMES T DIXON 1.00 X 0 0 0 WILLIAM E FEHRENBACH JR 1.00 X 0 0 0 GRAHAM P HEARNS 1.00 X 0 0 0 KATHRYN CARLSON 40.00 X 80424 0 2738 80424 2738 false false false 251411 51746 48972 603401 955530 SEASONAL YOUTH CAMPS 112867 112867 TEACHING FEES 57834 57834 170701 10 10 48790 48790 48790 48790 37576 251411 114711 -77135 58233 29807 28426 28426 1126322 170701 77226 84070 52964 16814 14292 429727 338445 28972 62310 21962 16731 1957 3274 41195 31382 3671 6142 42563 42563 20222 8543 11679 2251 2251 68047 63583 4464 23795 20940 2380 475 81208 79109 1749 350 73887 73887 15686 12252 3434 DIRECT PROGRAM COSTS 57256 57256 OFFICE EQUIPMENT LEASE 16132 14519 1613 PROFESSIONAL DEVELOPMENT 12903 12644 259 990904 784506 119296 87102 91080 153393 281746 312879 67582 35325 8354 9037 4230 3846 8574 12912 3201650 1586814 1647245 1614836 482351 577277 2591162 2719505 76538 69463 76538 69463 X 1895792 1902330 182858 215925 435974 531787 2514624 2650042 2591162 2719505 135418 X false true X true false X 444410 748070 733244 789307 955530 3670561 444410 748070 733244 789307 955530 3670561 63905 3606656 7361 25671 23362 34283 48800 139477 54480 53308 62169 58233 228190 4038228 208277 0.89310 0.83690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 2986946 1398668 1588278 214704 188146 26558 1614836 HELD AT THE CLEVELAND FOUNDATION 577277 F 577277 1233264 106942 106942 1126322 1126322 1097846 106942 106942 990904 990904 INTENDED USES FOR ENDOWMENT FUNDS 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. LIABILITY UNDER FIN 48 FOOTNOTE 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, 2012, 2010 AND 2009 COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES, GENERALLY 3 YEARS AFTER THEY ARE FILED. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D LINE 10B-COST OF GOODS SOLD 29,807 LINE 9B-EVENT EXPENSES 77,135 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D LINE 10B-COST OF GOODS SOLD 29,807 LINE 9B-EVENT EXPENSES 77,135 STARRY NIGHT 208066 170490 37576 45686 37576 16188 HIKE AND RUN 32795 32795 5898 3 48126 48126 9363 288987 251411 37576 45686 37576 31449 114711 -77135 ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION SEE SCHEDULE O. 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. FIRST ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A SUSTAINABILITY TOPICS FOR ADULTS. EACH YEAR, OVER 10,000 CHILDREN PARTICIPATE IN MORE THAN 30,000 HOURS OF CURRICULUM-BASED PROGRAMMING, AND 25,000 AREA RESIDENTS OF ALL AGES VISIT THE NATURE CENTER TO RELAX, RECREATE, LEARN AND REFRESH. 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 AT SHAKER LAKES COMPLETED ANOTHER YEAR WITH A SURPLUS, SUSTAINING A PERIOD OF FINANCIAL STABILITY AND REVENUE GROWTH. - INDIVIDUAL, FOUNDATION AND CORPORATE SUPPORT INCREASED BY 11.5%. - APPROXIMATELY 40,000 VISITORS TO THE NATURE CENTER ENJOYED THE TRAILS, EXHIBIT SPACE, EVENTS AND PROGRAMS, INCLUDING MORE THAN 10,000 STUDENTS FOR ENVIRONMENTAL EDUCATION FIELD EXPERIENCES. -PARTICIPATION IN FAMILY PROGRAMMING INCREASED BY 37% AND IN ADULT PROGRAMMING BY 21%. OUR SPECIAL EVENTS WERE HIGHLY SUCCESSFUL. BOTH PESTIVAL AND THE SUMMER BENEFIT SOLD OUT FOR THE THIRD YEAR IN A ROW. THE HIKE & RUN EVENT DOUBLED ITS PARTICIPATION OF HIKERS AND RUNNERS OVER LAST YEAR. OVER 650 VOLUNTEERS, INTERNS AND SERVICE LEARNING GROUPS PROVIDED NEARLY 9,000 HOURS OF VOLUNTEER ASSISTANCE IN LAND MANAGEMENT, EDUCATION, EVENTS AND ADMINISTRATION FOR THE EQUIVALENT OF FOUR FULLTIME STAFF MEMBERS, OR APPROXIMATELY 165,000 WORTH OF SERVICE. BY ANY MEASURE, FISCAL YEAR 2013 WAS A SUCCESSFUL YEAR IN FURTHERING OUR MISSION TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND THEN PRESENTED TO THE FINANCE STAFF, FINANCE COMMITTEE, AND THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL. THE FINANCE COMMITTEE IS DELEGATED AUTHORITY BY THE BOARD TO APPROVE THE 990 FOR FILING. THE 990 IS PROVIDED TO THE BOARD BEFORE FILING. ENFORCEMENT OF CONFLICTS POLICY 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. COMPENSATION PROCESS FOR TOP OFFICIAL 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. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SEE RESPONSE TO 15A. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION 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. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 LINE 10B-COST OF GOODS SOLD 29,807 LINE 9B-EVENT EXPENSES 77,135 LINE 10B-COST OF GOODS SOLD -29,807 LINE 9B-EVENT EXPENSES -77,135 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 51746 SPENDING POLICY