2024-07-09T08:51:24-05:00 2023-10-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-11-01 231401703 EASTERN NATIONAL EAST 2152836900 470 MARYLAND DRIVE 1 FORT WASHINGTON PA 19034 KEVIN KISSLING PRESIDENT/CEO 2674647165 2024-07-08 1 KEVIN KISSLING 999009999 0 MALLORY GOOD P01704765 2156433900 2024-07-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KEVIN KISSLING 470 MARYLAND DRIVE 1 FORT WASHINGTON PA 19034 56308881 0 X WWW.EASTERNNATIONAL.ORG X 1948 VA TO SERVE AMERICA'S NATIONAL PARKS AND OTHER PUBLIC TRUSTS AND THEIR VISITORS 8 8 634 9 0 0 1922087 3536547 42633 52784 5711 136389 27870029 30952042 29840460 34677762 4841544 3010578 0 0 15299629 19329165 0 0 345308 5545536 15360646 25686709 37700389 4153751 -3022627 30999539 35198841 12601466 11892140 18398073 23306701 EASTERN NATIONAL PROMOTES THE PUBLIC'S UNDERSTANDING AND SUPPORT OF AMERICA'S NATIONAL PARKS AND OTHER PUBLIC TRUST PARTNERS BY PROVIDING QUALITY EDUCATIONAL EXPERIENCES, PRODUCTS AND SERVICES. 0 0 24372865 3010578 31004826 EASTERN NATIONAL IS A NOT-FOR-PROFIT EDUCATIONAL SERVICE INSTITUTION RECOGNIZED PURSUANT TO AN ACT OF CONGRESS TO AID AND PROMOTE THE INTERPRETIVE, HISTORICAL, SCIENTIFIC, RESEARCH AND CONSERVATION ACTIVITIES OF THE NATIONAL PARK SERVICE (NPS) AND OTHER GOVERNMENT AGENCIES. EASTERN NATIONAL ALSO DEVELOPS PUBLICATIONS AND OTHER INTERPRETIVE MATERIALS RELEVANT TO THE PARKS AND THEIR THEMES. EASTERN NATIONAL OPERATES RETAIL OUTLETS AT NATIONAL PARK SERVICE AND OTHER PUBLIC AGENCIES THAT OFFER EDUCATIONAL AND INTERPRETIVE PRODUCTS TO THE VISITORS OF THE PARKS. APPROXIMATELY 95% OF THE NET INCOME FROM THIS ACTIVITY IS SET ASIDE TO BE DONATED BACK TO THE NATIONAL PARK SERVICE OR OTHER AGENCY IN SUBSEQUENT YEARS TO SUPPORT THE PARKS AND ASSIST WITH THEIR INTERPRETIVE AND EDUCATIONAL PROGRAMS AND ACTIVITIES. 24372865 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 634 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NC NH NJ NM NY OR PA RI SC TN UT VA WI WV X HEIDI HUNTER 2152836900 470 MARYLAND DR 1 FORT WASHINGTON PA 19034 BILL MCKENDREE CHAIR 2.00 X X 0 0 0 SUSAN SCHROEDER SECRETARY 2.00 X X 0 0 0 CHARLES MONEY BOARD MEMBER 2.00 X 0 0 0 KRISTIE PASKVAN BOARD MEMBER 2.00 X 0 0 0 HARVEY C PERRY II BOARD MEMBER 2.00 X 0 0 0 DANIEL SONG BOARD MEMBER 2.00 X 0 0 0 DAVID VELA BOARD MEMBER 2.00 X 0 0 0 BOB VOGEL BOARD MEMBER 2.00 X 0 0 0 JENNIFER WOFFORD BOARD MEMBER 2.00 X 0 0 0 KEVIN KISSLING PRESIDENT/CEO 40.00 7.00 X 264304 0 30763 HEIDI A WHITE CFO/TREASURER 40.00 7.00 X 178677 0 22834 MEGAN SHELLEY CHIEF OPERATING OFFICER 40.00 X 178904 0 16165 SCOTT GRABUS DIRECTOR OF INFO TECHNOLOGY 40.00 X 175025 0 32307 JASON SCARPELLO CREATIVE DIRECTOR 40.00 X 150993 0 14722 MEREDITH MCCLATCHY DIRECTOR OF HUMAN RESOURCE 40.00 X 150868 0 9481 STACY MADALENA DIRECTOR OF RETAIL SOUTH 40.00 X 138685 0 17088 JULIANNA HAVIV DIRECTOR OF MERCHANDISE 40.00 X 108502 0 25737 CORINNA RICHARDS DIRECTOR OF RETAIL NORTH 40.00 X 131182 0 6756 1477140 0 175853 14 0 1 0 0 3163123 373424 3536547 PROGRAM ADMINISTRATIVE FEE 459900 52784 52784 52784 136389 136389 52583161 21631119 30952042 30952042 34677762 31004826 0 136389 3010578 3010578 1174496 204716 961512 8268 14174830 11899833 2028415 246582 1304611 1002932 288674 13005 1460914 1141754 304206 14954 1214314 907457 294835 12022 107014 107014 309855 309855 2003509 1991053 9367 3089 106462 106462 158979 132951 26028 448553 446023 2530 582733 287791 294942 392471 288917 88838 14716 90151 90151 185442 165920 19522 263194 263194 PENSION SETTLEMENT COST 7671905 7671905 AGENCY SUPPLIES 1565735 1565735 MERCH FREIGHT/POSTAGE 1175407 1175407 299236 270965 24157 4114 37700389 24372865 12982216 345308 19476129 13268409 3329718 140335 688729 6508673 7008686 347787 635552 6733143 6146733 597562 586410 3905805 9177190 23248 504147 30999539 35198841 4147086 4039390 8454380 7852750 12601466 11892140 X 17507917 22430510 890156 876191 18398073 23306701 30999539 35198841 X -3022627 9641 7921614 X 0 1 X 1 0 X 1036967 86878 3019102 1922087 3536547 9601581 43801737 16326334 31813408 47376026 52753100 192070605 44838704 16413212 34832510 49298113 56289647 201672186 1000000 1000000 0 1000000 1000000 200672186 16612 12262 42719 5774 19234 96601 16612 12262 42719 5774 19234 96601 44855316 16425474 34875229 49303887 56308881 201768787 0.99460 0.99420 0.00050 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 644772 562423 82349 5964088 5483903 480185 124283 100407 23876 586410 ADVANCES ON FUTURE PROJECTS 6795290 DEFERRED COMPENSATION PRESENT VALUE LIABILITY 569494 LEASE LIABILITIES 487966 7852750 X 34687403 9641 9641 34677762 0 34677762 29778775 -7921614 -7921614 37700389 0 37700389 PART X, LINE 2: EASTERN NATIONAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM STATE INCOME TAXES UNDER THE PROVISIONS OF THE PENNSYLVANIA NONPROFIT CORPORATION LAW. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE APPLICATION OF THIS STANDARD HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S INFORMATIONAL TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XII, LINE 2D - OTHER ADJUSTMENTS: POSTRETIREMENT MEDICAL COST RELATED CHANGES OTHER THAN NET PERIODIC COST PENSION RELATED CHANGES OTHER THAN NET PERIODIC COST -7,921,614. 1 NATIONAL PARK SERVICE 1849 C STREET NW WASHINGTON DC 20240 USDOI 3010578 0 TO SUPPORT THE EDUCATIONAL AND INTERPETIVE MISSION OF THE NATIONAL PARKS THROUGH INTERPRETIVE PROGRAMS AND PUBLICATIONS, PURCHASING WAYSIDES AND EXHIBITS, SUPPORTING VOLUNTEERS IN PARKS, AND MATCHING NPS CENTENNIAL GRANTS AND MANY OTHER CONTRIBUTIONS. PART I, LINE 2: AS A COOPERATING ASSOCIATION, EASTERN NATIONAL MAKES DONATIONS TO THE NATIONAL PARK SERVICES (NPS), FOREST SERVICE AND OTHER AGENCIES THROUGH A STRUCTURED DONATIONS PROGRAM THAT IS SET UP TO COMPLY WITH USDOI 32 GUIDELINES FOR DONATIONS TO THE NPS. THE DONATIONS SUPPORT THE HISTORICAL, EDUCATIONAL, INTERPRETIVE, RESEARCH AND CONSERVATION ACTIVITIES OF THE NPS AND OTHER PUBLIC TRUSTS. ALL REQUESTS TO GET ACCESS TO DONATED FUNDS MUST BE IN WRITING, NORMALLY IN THE FORM OF PURCHASE ORDERS. PURCHASE ORDERS MUST BE APPROVED BEFORE EXECUTED. EASTERN NATIONAL IS THEN BILLED ON BEHALF OF THE AGENCY FOR THE EXPENDITURE AND CHARGES THESE EXPENDITURES TO DONATIONS. X X X X X 0 0 0 0 0 0 0 1 0 KEVIN KISSLING PRESIDENT/CEO 222304 0 42000 0 0 0 13470 0 17293 0 295067 0 0 0 SCOTT GRABUS DIRECTOR OF INFO TECHNOLOGY 153345 0 21680 0 0 0 9123 0 23184 0 207332 0 0 0 HEIDI A WHITE CFO/TREASURER 156547 0 22130 0 0 0 8584 0 14250 0 201511 0 0 0 MEGAN SHELLEY CHIEF OPERATING OFFICER 156774 0 22130 0 0 0 6360 0 9805 0 195069 0 0 0 JASON SCARPELLO CREATIVE DIRECTOR 132373 0 18620 0 0 0 7833 0 6889 0 165715 0 0 0 MEREDITH MCCLATCHY DIRECTOR OF HUMAN RESOURCE 132248 0 18620 0 0 0 2584 0 6897 0 160349 0 0 0 STACY MADALENA DIRECTOR OF RETAIL SOUTH 121505 0 17180 0 0 0 7179 0 9909 0 155773 0 0 0 PART I, LINE 7 THE PRESIDENT/CEO IS ELIGIBLE FOR A BONUS UP TO 25% OF SALARY WHICH IS DETERMINED BY THE EXECUTIVE COMMITTEE BASED ON PERFORMANCE. OTHER EMPLOYEES ARE ELIGIBLE FOR A BONUS UP TO 15% OF THEIR SALARY WHICH IS DETERMINED BY PRESIDENT/CEO. THE OVERALL COMPENSATION, INCLUDING THE BONUS, FOR EACH EMPLOYEE IS EVALUATED AGAINST A MATRIX THAT WAS DEVELOPED USING COMPARABILITY DATA. THE DELIBERATION AND FINAL DETERMINATION IS TIMELY APPROVED AND DOCUMENTED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPOSED OF THE BOARD CHAIR AND APPOINTED BOARD MEMBERS. ALL OF THE MEMBERS OF THE COMMITTEE ARE ALSO PART OF THE BOARD OF DIRECTORS. THE COMMITTEE SHALL PERFORM ALL DUTIES AS REQUESTED OR REQUIRED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CHIEF FINANCIAL OFFICER REVIEWS THE FORM 990 THEN PROVIDES A COMPLETE COPY TO EACH VOTING BOARD MEMBER PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOLLOWING PROCEDURES WILL BE FOLLOWED IN THE ADMINISTRATION OF THE CONFLICT OF INTEREST POLICY: 1. THIS POLICY IS TO BE COMMUNICATED AT LEAST ANNUALLY TO EACH AFFILIATED PERSON. NEW DIRECTORS AND OFFICERS SHALL BE PROVIDED A COPY OF THE POLICY UPON COMMENCEMENT OF THEIR RELATIONSHIP WITH THE COMPANY. 2. A CONFLICT OF INTEREST STATEMENT SHOULD BE SUBMITTED ANNUALLY, PRIOR TO OCTOBER 31, TO EACH AFFILIATED PERSON. THE COMPANY MAY ALSO REQUIRE AN AFFILIATED PERSON TO COMPLETE A CONFLICT OF INTEREST STATEMENT WHENEVER A SITUATION ARISES THAT MAY POTENTIALLY INVOLVE THIS POLICY. 3. A DISCLOSURE OF A CONFLICT OF INTEREST OR POTENTIAL CONFLICT REQUIRES THAT THE BOARD CHAIR, OR IN THE CASE OF THE BOARD CHAIR, THE EXECUTIVE COMMITTEE, REVIEW THE SITUATION AND DOCUMENT A SUGGESTED RESOLUTION. THE AFFILIATED PERSON MAKING THE DISCLOSURE SHALL BE NOTIFIED OF THE RESOLUTION IN WRITING. ALL RESOLUTIONS SHALL BE DETERMINED BASED ON THE BEST INTERESTS OF THE COMPANY. 4. AN AFFILIATED PERSON WHO IS AWARE OF A POTENTIAL OR PERCEIVED CONFLICT OF INTEREST INVOLVING ANOTHER AFFILIATED PERSON SHOULD REPORT THE SITUATION IN WRITING TO THE BOARD CHAIR; IF THE SITUATION INVOLVES THE BOARD CHAIR, TO THE EXECUTIVE COMMITTEE. THIS REPORT SHOULD BE ACCOMPANIED BY REASONABLE SUPPORTING INFORMATION OR MATERIALS. IT IS A VIOLATION OF COMPANY POLICY TO RETALIATE AGAINST AN AFFILIATED PERSON WHO FILES SUCH A STATEMENT RAISING A POTENTIAL OR PERCEIVED CONFLICT OF INTEREST. IT IS ALSO A VIOLATION FOR AN AFFILIATED PERSON KNOWINGLY TO FILE A FALSE STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE CEO LEVEL OF COMPENSATION HAS BEEN DETERMINED BASED ON PREVIOUS INDEPENDENT SALARY AND WAGE STUDIES THAT WERE COMMISSIONED AND SHARED WITH THE BOARD OF DIRECTORS. THE CEO COMPENSATION IS BASED ON BOARD REVIEW OF PERFORMANCE AND IS NEGOTIATED AS PART OF THE CEO'S CONTRACT. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED AS PART OF THE BOARD MINUTES AND COMPLETED ANNUALLY. THE BOARD CHAIR SIGNS THE CONTRACT WITH THE CEO ON BEHALF OF THE ORGANIZATION. EASTERN NATIONAL CONDUCTED A COMPENSATION STUDY AND IMPLEMENTED CHANGES IN FY 2023. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION SETTLEMENT COSTS 7,921,614. THE NATIONAL PARK SERVICE EMPLOYEE AND ALUMNI TRUST FUND 470 MARYLAND DRIVE SUITE 1 FORT WASHINGTON PA 19034 237405044 FOSTER, MAINTAIN AND IMPROVE THE MORALE OF NPS EMPLOYEES DC 501(C)(3) LINE 7 N/A 0 EMPLOYEE & ALUMNI ASSOCIATION OF THE NATIONAL PARK SERVICE 470 MARYLAND DRIVE SUITE 1 FORT WASHINGTON PA 19034 540918485 MEMBERSHIP ASSOCIATION THAT PROMOTES COMMON INTEREST IN THE NPS DC 501(C)(4) N/A 0 THE NATIONAL PARK SERVICE EMPLOYEE AND ALUMNI TRUST FUND 470 MARYLAND DRIVE SUITE 1 FORT WASHINGTON PA 19034 237405044 FOSTER, MAINTAIN AND IMPROVE THE MORALE OF NPS EMPLOYEES DC 501(C)(3) LINE 7 N/A 0 EMPLOYEE & ALUMNI ASSOCIATION OF THE NATIONAL PARK SERVICE 470 MARYLAND DRIVE SUITE 1 FORT WASHINGTON PA 19034 540918485 MEMBERSHIP ASSOCIATION THAT PROMOTES COMMON INTEREST IN THE NPS DC 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0