2012-07-16T11:50:04-05:00 2011-08-31 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 37131 EUCLID AVENUE WILLOUGHBY OH 44094 990 2010-09-01 346576569 SHAKER LAKES REGIONAL NATURE CENTER DBA NATURE CENTER AT SHAKER LAKES SHAK 2163215935 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 KAY CARLSON 2163215935 2012-07-16 true ROLLAND B STANDISH 4409512997 2012-07-16 2010 2016-02-24 21:20:13Z KAY CARLSON 2600 SOUTH PARK BOULEVARD SHAKER HEIGHTS OH 44120 994576 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. 29 29 33 250 0 748070 733244 132917 129049 2035 576 145172 -6874 1028194 855995 0 0 545381 567621 0 103485 372115 377206 917496 944827 110698 -88832 2633936 2594172 29114 78182 2604822 2515990 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 734425 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 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. 734425 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 false true 0 0 true 33 true false false false false false true true false false false false false false X 29 29 false false false false false false false true true false false false true true true true true true true false OH X X CHRIS HALL 2163215935 2600 SOUTH PARK CLEVELAND OH 44120 KATHRYN CARLSON 40.00 X X 75502 0 2400 SCOTT CADE 5.00 X 0 0 0 MARTHA CONNELL 5.00 X 0 0 0 GEORGE DE GULIS 5.00 X 0 0 0 KIMBERLY DYER 5.00 X 0 0 0 PAMELA GEORGE-MERRILL 5.00 X 0 0 0 KRISTIN GIBBS 5.00 X 0 0 0 HELEN JENSEN 10.00 X X 0 0 0 JEFFREY KADLIC 5.00 X 0 0 0 MICHAEL NOVAK 10.00 X X 0 0 0 THOMAS SLATER 5.00 X 0 0 0 MATTHEW GOLDMAN 5.00 X 0 0 0 MALISSA BODMANN 5.00 X 0 0 0 LEIGH HELLNER 5.00 X 0 0 0 LAUREN PACINI 5.00 X 0 0 0 KURT RINGENBACH 5.00 X 0 0 0 GUY MERCER 5.00 X 0 0 0 DAVID REAPE 5.00 X 0 0 0 DAVID LAVELLE 10.00 X X 0 0 0 CLAUDE KENNARD 5.00 X 0 0 0 CYNTHIA M KLUG 10.00 X X 0 0 0 AMY KLIMEK 5.00 X 0 0 0 ALEXANDER HERBRUCK 5.00 X 0 0 0 THOMAS BENNETT JR 5.00 X 0 0 0 DAVID JARUS 5.00 X 0 0 0 PAMELA LEROSE 5.00 X 0 0 0 JOHN LUCCI 5.00 X 0 0 0 KI MIXON 5.00 X 0 0 0 DAVID REAVIS 5.00 X 0 0 0 NICOLETTE VAN SOLINGEN 5.00 X 0 0 0 75502 2400 false false false 160032 68994 42977 461241 733244 SEASONAL YOUTH CAMPS 87274 87274 TEACHING FEES 41775 41775 129049 576 576 22786 22786 22786 22786 55613 160032 112131 -56518 53308 26450 26858 26858 855995 129049 50220 75502 33625 30456 11421 403463 328281 18312 56870 49582 37380 5082 7120 39074 29458 4005 5611 30117 30117 37409 37409 22923 22923 18347 16512 1835 51707 47069 4265 373 89009 89009 16633 16633 DIRECT PROGRAM COSTS 54357 54357 SMALL EQUIP/FACILITY 20412 13668 1519 5225 MEMBERSHIP & DEVELOPMENT 16865 16865 OFFICE EQUIPMENT LEASE 13697 12327 1370 PROFESSIONAL DEVELOPMENT 5730 3066 2664 944827 734425 106917 103485 84377 71683 149721 158520 232917 177717 11192 12301 3500 5773 4728 4597 3145002 1431667 1802344 1713335 345157 450246 2633936 2594172 29114 63682 14500 29114 78182 X 2138477 1913924 32927 151820 433418 450246 2604822 2515990 2633936 2594172 -88832 X false true true X false X 396796 493004 444410 748070 733244 2815524 396796 493004 444410 748070 733244 2815524 153217 2662307 20736 6029 7361 25671 23362 83159 4780 4780 54480 53308 107788 3011251 184662 0.88410 0.93420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 433418 9069 48451 20623 20069 450246 409075 19347 21417 20062 6924 433418 394352 17350 24706 18494 8839 409075 1.00000 true true true 2930298 1280614 1649684 214704 151053 63651 1713335 HELD AT THE CLEVELAND FOUNDATION 435746 F CERTIFICATE OF DEPOSIT 14500 F 450246 855995 944827 -88832 -88832 938963 82968 82968 855995 855995 1027795 82968 82968 944827 944827 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 DISTRIBUTIONS RECEIVED FROM THE ENDOWMENT FUNDS HELD AT THE CLEVELAND FOUNDATION ARE USED FOR DONOR-RESTRICTED PURPOSES INCLUDING BUT NOT LIMITED TO NATURE OUTREACH AND FACILITY/TRAIL IMPROVEMENTS OR MAINTENANCE. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X EFFECTIVE JANUARY 1, 2010, THE NATURE CENTER ADOPTED THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THIS PROVISION PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DE-RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE NATURE CENTER PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED AUGUST 31, 2011, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF AUGUST 31, 2011, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2007 THROUGH 2009 REMAINS OPEN WITH THE US FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS WHICH THE NATURE CENTER FILES TAX RETURNS. IT IS THE NATURE CENTER'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 LINE 10B-COST OF GOODS SOLD 26,450 LINE 9B-EVENT EXPENSES 56,518 LINE 10B-COST OF GOODS SOLD -26,450 LINE 9B-EVENT EXPENSES -56,518 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D LINE 10B-COST OF GOODS SOLD 26,450 LINE 9B-EVENT EXPENSES 56,518 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D LINE 10B-COST OF GOODS SOLD 26,450 LINE 9B-EVENT EXPENSES 56,518 BENEFIT EVENT 215645 160032 55613 112131 215645 160032 55613 112131 112131 -56518 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 ACHIEVEMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A THE MISSION OF THE NATURE CENTER AT SHAKER LAKES IS TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. 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. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, THE FORM 990 IS 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 SHARED WITH THE BOARD AFTER 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. 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 true false false false false false SHAKER LAKES ENDOWMENT FOUNDATION C 68994 SPENDING POLICY