2024-01-31T16:03:11-06:00 2023-06-30 341599718 CARD PALMER SIBBISON & CO 4545 HINCKLEY PARKWAY CLEVELAND OH 441096009 990 2022-07-01 340845030 LAKE ERIE NATURE AND SCIENCE CENTER LAKE 4408712900 28728 WOLF ROAD BAY VILLAGE OH 44140 CATHERINE TIMKO EXECUTIVE DIRECTOR 4408712900 2024-01-23 1 CATHERINE TIMKO 999009999 0 DANIEL S GIBEL CPA P01238713 2166216100 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CATHERINE TIMKO 28728 WOLF ROAD BAY VILLAGE OH 44140 2761585 0 1 X WWW.LENSC.ORG X 1950 OH THE MISSION OF THE LAKE ERIE NATURE AND SCIENCE CENTER IS TO EDUCATE AND INSPIRE ALL OF US TO UNDERSTAND, APPRECIATE, AND TAKE RESPONSIBILITY FOR THE NATURAL WORLD. 21 21 30 86 0 0 1033034 1098685 435291 554895 218079 105788 0 0 1686404 1759368 0 0 0 0 702469 791581 0 0 150432 364571 462714 1067040 1254295 619364 505073 6453356 7489080 129514 233753 6323842 7255327 X LAKE ERIE NATURE & SCIENCE CENTER EDUCATES AND INSPIRES EACH OF US TO UNDERSTAND, APPRECIATE, AND TAKE RESPONSIBILITY FOR OUR NATURAL WORLD. SERVING NEARLY 100,000 PEOPLE EACH YEAR WITH ANIMAL EXHIBITS AND PROGRAMS, PLANETARIUM SHOWS, AND WILDLIFE REHABILITATION SERVICES, THE CENTER MEETS A GROWING NEED IN OUR COMMUNITY FOR CONNECTIONS TO THE NATURAL WORLD. THE CENTER OFFERS SCHEDULED PROGRAMS FOR ALL AGES AND ABILITIES AND FREE ADMISSION TO EXHIBITS AND LIVE ANIMAL DISPLAYS. A UNIQUE COMBINATION OF RESOURCES CAN BE FOUND ONLY AT THE CENTER: LIVE ANIMAL EXHIBITS AND DISPLAYS ABOUT NATURAL HISTORY AND SPACE SCIENCE ARE OFFERED FREE OF CHARGE. NATURE-BASED PRESCHOOL CLASSES ARE AMONG THE FIRST AND LARGEST IN THE REGION AND BUILD ON CHILDREN'S INHERENT CURIOSITY. THE PLANETARIUM IS ONE OF TWO PUBLIC ACCESS DOMES IN THE AREA OFFERING PROGRAMS FOR ALL AGES. WILDLIFE REHABILITATION SERVICES ENCOURAGE INTEREST IN ANIMALS, AND IS THE ONLY FACILITY OF ITS KIND IN CUYAHOGA COUNTY. 0 0 384875 407728 NATURE-BASED PRESCHOOL AND FIELD TRIPS FOR SCHOOL AGE CHILDREN: THE CENTER PROVIDES YOUNG CHILDREN AND STUDENTS WITH HANDS-ON NATURE EXPLORATION, PLANETARIUM VISITS AND ANIMAL ENCOUNTERS THAT COMPLEMENT SOCIAL AND ACADEMIC DEVELOPMENT. NATURE-BASED CLASSES AND SUMMER CAMPS FOR PRESCHOOL AGE CHILDREN ARE LED BY EXPERIENCED TEACHERS WHO ENCOURAGE CHILDREN TO EXPLORE THE OUTDOORS, MEET NEW FRIENDS, ENCOUNTER LOCAL WILDLIFE, AND DISCOVER THE WONDERS OF THE SKY. AT FIELD TRIPS AND SUMMER CAMPS, SCHOOL AGE CHILDREN LEARN ABOUT NATIVE WILDLIFE, NATURAL HISTORY AND ASTRONOMY ALIGNED WITH ACADEMIC STANDARDS IN MATH, BIOLOGY, SPACE SCIENCE, AND SOCIAL STUDIES. 223194 123080 SPACE SCIENCE EDUCATION: SEEING CONSTELLATIONS IN THE NIGHT SKY AND LEARNING ABOUT THE UNIVERSE UNDER A FULL DOME IS AN EXPERIENCE TREASURED BY VISITORS YOUNG AND OLD. OUR FULL DOME PLANETARIUM THEATER AND DUAL PROJECTION TECHNOLOGY PROVIDES VISITORS WITH AN IMMERSIVE LEARNING EXPERIENCE THROUGH HIGH-RESOLUTION, 360 DEGREE IMAGES AND A REALISTIC, BREATHTAKING DISPLAY OF OVER 3,000 STARS. PLANETARIUM PROGRAMS ARE DESIGNED TO REACH VISITORS OF ANY AGE ESPECIALLY CHILDREN 0-6, AND SCHOOL AGE CHILDREN. OUR SCHUELE PLANETARIUM IS ONE OF ONLY TWO IN THE CLEVELAND AREA THAT ARE PUBLICLY ACCESSIBLE. TELESCOPE VIEWING PROGRAMS AT OUR PARK SETTING AND OUR ASTRONOMY CLUB INVOLVE A COMMUNITY OF LEARNERS ABOUT SPACE SCIENCE. 325126 24087 ANIMAL EXHIBITS, PROGRAMS AND WILDLIFE REHABILITATION: LIVE ANIMAL EXHIBITS AND PROGRAMS CONNECT PEOPLE TO THE NATURAL WORLD WITH UP CLOSE VIEWS OF MAMMALS, RAPTORS, WATERFOWL, REPTILES, AND FISH. WILDLIFE REHABILITATION SERVICES ASSIST PEOPLE WHO BRING ILL OR INJURED WILDLIFE TO OUR FACILITY, AND PROVIDE PROPER TREATMENT FOR WILDLIFE WITH THE GOAL OF RELEASE. OUR CENTER IS THE ONLY FACILITY OF ITS KIND IN CUYAHOGA COUNTY THAT PROVIDES THE PUBLIC WITH WILDLIFE REHABILITATION SERVICES. WILDLIFE SERVICES AND LIVE ANIMAL EXHIBITS ARE MANAGED UNDER RULES AND STANDARDS OF FEDERAL, STATE AND LOCAL PERMITS. COLLEGE STUDENTS GAIN VALUABLE EXPERIENCE IN WILDLIFE REHABILITATION, ANIMAL CARE, AND PUBLIC ANIMAL PROGRAMS THROUGH INTERNSHIPS. 933195 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 30 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X CAROL ORMSBY 4408712900 28728 WOLF ROAD BAY VILLAGE OH 44140 JOHN CAVALIER PRESIDENT 6.00 X X 0 0 0 ZACH STEPHENS VICE PRESIDENT 6.00 X X 0 0 0 ERIC GERMAN TREASURER 6.00 X X 0 0 0 DEVIN BARRY SECRETARY 6.00 X X 0 0 0 BRUCE CADY BOARD MEMBER 2.00 X 0 0 0 PHIL CALLESEN BOARD MEMBER 2.00 X 0 0 0 DAN COIL BOARD MEMBER 2.00 X 0 0 0 JOY EVANS BOARD MEMBER 2.00 X 0 0 0 LISA FALLON BOARD MEMBER 2.00 X 0 0 0 BRYAN GACKA BOARD MEMBER 2.00 X 0 0 0 MONICA NEWELL BOARD MEMBER 2.00 X 0 0 0 KYLE NOWLIN BOARD MEMBER 2.00 X 0 0 0 TRUDY PAUKEN BOARD MEMBER 2.00 X 0 0 0 IKEN SANS BOARD MEMBER 2.00 X 0 0 0 CHAR SHRYOCK BOARD MEMBER 2.00 X 0 0 0 SCOTT SIMMONS BOARD MEMBER 2.00 X 0 0 0 R SCOTT THOMAS BOARD MEMBER 2.00 X 0 0 0 ALLEN WADDLE BOARD MEMBER 2.00 X 0 0 0 WILLIAM P WATKINS BOARD MEMBER 2.00 X 0 0 0 JEFFREY M WHITESELL BOARD MEMBER 2.00 X 0 0 0 NEIL J WHITFORD BOARD MEMBER 2.00 X 0 0 0 CATHERINE TIMKO EXECUTIVE DIRECTOR 40.00 X 86728 0 7202 86728 0 7202 0 0 0 0 0 1020 112338 985327 1098685 PROGRAM AND CLASS FEES 611600 554895 554895 554895 196879 196879 911126 1002217 -91091 -91091 -91091 1759368 554895 0 105788 103439 34135 35169 34135 574954 453064 58645 63245 62246 46747 8901 6598 50942 38257 7285 5400 16575 16575 19013 14260 4753 26364 22409 3955 80840 68714 12126 48994 41645 7349 17837 15161 2676 13863 11784 2079 CAMPAIGN FUNDED CAPITAL 48874 48874 MAINTENANCE AND REPAIR 47665 40515 7150 ANIMAL CARE 38232 38232 OTHER EMPLOYEE COSTS 36504 27415 5220 3869 67953 31983 3538 32432 1254295 933195 170668 150432 1754141 2221524 36877 48810 3850 1475 142648 102087 0 40561 3098129 3466816 1560359 1709894 6453356 7489080 6588 46824 122926 144876 0 42053 129514 233753 X 1464291 1669316 4859551 5586011 6323842 7255327 6453356 7489080 X 505073 318930 107482 X 0 1 X 1 0 X 961097 1130584 902714 1033034 1046455 5073884 961097 1130584 902714 1033034 1046455 5073884 665336 4408548 154003 161938 141539 143799 196879 798158 5872042 554895 0.75080 0.81960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3108049 214933 301354 147600 3476736 3734083 83048 -575137 133945 3108049 3046560 85604 727411 125492 3734083 3026485 82338 51965 114228 3046560 2750387 177933 203305 105140 3026485 0.09636 0.00000 0.90364 0 0 142649 102088 40561 40561 SPLIT INTEREST TRUST 1667841 OPERATING LEASE 42053 1709894 OPERATING LEASE 42053 42053 X 2514559 318930 328779 107482 755191 1759368 0 1759368 1583074 328779 328779 1254295 0 1254295 PART V, LINE 4: ENDOWMENT INVESTMENTS ARE BOARD DESIGNATED AND DONOR RESTRICTED. THE CENTER TARGETS AN ANNUAL DISTRIBUTION EQUAL TO 4% TO 5% OF THE AVERAGE ENDOWMENT BALANCE OVER THE PRIOR 12 QUARTERS (3 YEARS). THE BOARD DESIGNATED ENDOWMENT IS USED FOR OPERATING PURPOSES AND THE DONOR RESTRICTED ENDOWMENTS ARE USED FOR PURPOSES AS INTENDED BY THE DONOR. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE CENTER IS A PUBLICLY SUPPORTED ORGANIZATION AND IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE STATE OF OHIO HAS ALSO GRANTED THE CENTER TAX-EXEMPT STATUS. AS OF JUNE 30, 2023 THE CENTER HAS NO UNCERTAIN INCOME TAX POSITIONS. THE CENTER RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE CENTER'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023. IN EVALUATING THE CENTER'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE CENTER BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST TRUST VALUE 107,482. PROGRAM ACCOMPLISHMENTS THE MISSION OF LAKE ERIE NATURE AND SCIENCE CENTER (THE CENTER) IS TO EDUCATE AND INSPIRE PEOPLE TO UNDERSTAND, APPRECIATE AND TAKE RESPONSIBILITY FOR OUR NATURAL WORLD. THE CENTER DELIVERS THIS MISSION BY PROVIDING CHILDREN AND FAMILIES WITH A LIVING, BREATHING CONNECTION TO THE NATURAL WORLD THROUGH INFORMAL SCIENCE EDUCATION. A UNIQUE COMBINATION OF RESOURCES CAN BE FOUND ONLY AT LAKE ERIE NATURE & SCIENCE CENTER: LIVE ANIMAL DISPLAYS, WILDLIFE REHABILITATION SERVICES, A PUBLIC ACCESS PLANETARIUM, A NATURE-BASED PRESCHOOL, AND A PARK SETTING ALONG THE SHORES OF LAKE ERIE. THE CENTER IS ONE OF THE REGION'S MOST AFFORDABLE DESTINATIONS TO LEARN ABOUT THE NATURAL WORLD, OFFERING FREE ADMISSION AND FREE WILDLIFE REHABILITATION SERVICES 7 DAYS A WEEK, 356 DAYS A YEAR. LEARNING EXPERIENCES AT THE CENTER ARE ACCESSIBLE, REPEATABLE, AND SEQUENTIAL, AND ALL PROGRAMS MEET SCIENCE CONTENT STANDARDS. RETURN VISITS BY FAMILIES AND STUDENTS ARE ONE OF THE MOST IMPORTANT INDICATORS OF MISSION IMPACT, AND DEMONSTRATE ONGOING LEARNING AND DISCOVERY. THE CENTER IS SERVING THE FOURTH GENERATION OF FAMILIES AND STUDENTS WITH AN EVER WIDENING COMMUNITY REACH. VISITORS FROM THROUGHOUT NORTHEAST OHIO COME TO THE CENTER FOR HIGH-QUALITY LEARNING EXPERIENCES SUCH AS PLANETARIUM SHOWS, PRESCHOOL CLASSES, SCOUT PROGRAMS, SCHOOL FIELD TRIPS, HIGH SCHOOL WILDLIFE PROGRAM, AND SEASONAL FAMILY EVENTS. LAST YEAR THE CENTER SERVED NEARLY 100,000 PRESCHOOL CHILDREN, FAMILIES, SCHOOL AGE STUDENTS, HIGH SCHOOL STUDENTS, COLLEGE INTERNS AND ADULTS. LAKE ERIE NATURE & SCIENCE CENTER IS THE ONLY FACILITY OF ITS KIND IN CUYAHOGA COUNTY THAT PROVIDES THE PUBLIC WITH WILDLIFE REHABILITATION SERVICES. TRAINED EMPLOYEES RESPONDED TO MORE THAN 6,750 PUBLIC INQUIRIES ABOUT WILDLIFE AND RECEIVED FROM THE PUBLIC MORE THAN 1,850 ILL OR INJURED ANIMALS IN NEED OF TREATMENT. THE CENTER'S WALTER R. SCHUELE PLANETARIUM IS ONE OF TWO PUBLICLY ACCESSIBLE DOMES IN CLEVELAND AND SERVED MORE THAN 21,000 PEOPLE WITH ENGAGING PHYSICS AND SPACE SCIENCE PRESENTATIONS. ITS PARK SETTING, WITH DIRECT ACCESS TO LAKE ERIE, PLACES MANY CENTER PROGRAMS IN A LIVING OUTDOOR CLASSROOM. SINCE ITS FOUNDING IN 1945 BY ELBERTA FLEMING THE CENTER'S EDUCATIONAL MODEL PROMOTES LONG-TERM APPRECIATION AND INTEREST AS EVIDENCED BY FOUR GENERATIONS OF FAMILY VISITORS WITH AN EVER-WIDENING COMMUNITY REACH. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - AN ELECTRONIC COPY OF THE FORM 990 AND REQUIRED SCHEDULES ARE PROVIDED TO EACH MEMBER OF THE FINANCE COMMITTEE FOR REVIEW. MEMBERS OF THE COMMITTEE REVIEW THE FORM 990 AND SCHEDULES FOR ACCURACY. UPON SUCCESSFUL COMPLETION OF THE REVIEW, THE COMMITTEE VOTES TO APPROVE THE FORM 990 AND PROVIDES THE RETURN TO THE FULL BOARD. UPON NOTIFICATION TO THE PREPARER THAT THE FULL BOARD HAS BEEN PROVIDED THE RETURN, THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE POLICY OF THE BOARD OF DIRECTORS OF LAKE ERIE NATURE & SCIENCE CENTER THAT NO BOARD MEMBER SHALL PROFIT IN ANY WAY FROM THE TRANSACTION OF ANY BUSINESS WITH THIS ORGANIZATION INVOLVING THE SALE OF SERVICES OR PRODUCTS OR THE USE OF CAPITAL OR LEASE AND/OR PURCHASE OF REAL ESTATE, EXCEPT AS PROVIDED IN COMPLIANCE WITH THE BOARD'S CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS' GOVERNANCE COMMITTEE ENSURES THAT INCOMING BOARD CANDIDATES DO NOT HAVE A CONFLICT OF INTEREST AND THAT EACH CURRENT BOARD MEMBER READS AND SIGNS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A THE FINANCE COMMITTEE APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION THROUGH THE BUDGET PROCESS AND RECOMMEND SUCH COMPENSATION TO THE FULL BOARD FOR APPROVAL. THE FULL BOARD VOTES TO APPROVE THE COMPENSATION AND SUCH VOTE IS RECORDED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 LAKE ERIE NATURE AND SCIENCE CENTER'S FORM 990, GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST BY CALLING THE CENTER AT 440-871-2900. FORM 990, PART XI, LINE 9: SPLIT INTEREST TRUST CHANGE IN FAIR MARKET VALUE 107,482.