2024-01-16T17:31:37-06:00 2023-08-31 341599718 CARD PALMER SIBBISON & CO 4545 HINCKLEY PARKWAY CLEVELAND OH 441096009 990 2022-09-01 341917257 CONSERVANCY FOR CUYAHOGA VALLEY NATIONAL PARK CONS 3306572909 1403 WEST HINES HILL ROAD PENINSULA OH 44264 GREGORY MORTON VP OF ADMINISTRATION 3306572909 2024-01-15 1 GREGORY MORTON 999009999 0 KATELYN M DIGIANTONIO CPA P01444067 2166216100 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEBORAH YANDALA 1403 W HINES HILL RD PENINSULA OH 44264 12901531 0 X WWW.CONSERVANCYFORCVNP.ORG X 2000 OH CONSERVANCY FOR CUYAHOGA VALLEY NATIONAL PARK IS A NONPROFIT CORPORATION WITH THE MISSION TO ENRICH LIVES AND COMMUNITIES BY INSPIRING USE, PRESERVATION, AND SUPPORT OF CUYAHOGA VALLEY NATIONAL PARK. THE CONSERVANCY'S WORK EMBRACES THE FOLLOWING VALUES:- BELIEF THAT CUYAHOGA VALLEY NATIONAL PARK IS ONE OF THE GREATEST ASSETS TO THE REGION AND WILL PROTECT IT, PROMOTE IT, AND ENCOURAGE PEOPLE TO ENJOY IT.- COMMITMENT TO EQUITY AND JUSTICE IN THE ORGANIZATIONAL PRACTICES, IN OUTREACH AND IN COMMUNITY ENGAGEMENT. - DIVERSITY AND INCLUSION, INTERNALLY AND EXTERNALLY, ASSURING THAT ALL PEOPLE ARE WELCOME IN THE PARK, IN EMPLOYMENT, IN VOLUNTEERISM, AND IN CONSERVANCY PROGRAMS.- COMMITMENT TO THE HEALTH AND WELL-BEING OF PARK VISITORS, EMPLOYEES, VOLUNTEERS, AND THE BROADER COMMUNITY.- ACTIVE ENGAGEMENT IN THE BROADER NORTHEAST OHIO COMMUNITY TO ASSURE THE WORK IS RELEVANT, NIMBLE AND ADAPTS TO THE NEEDS AND INTERESTS OF THOSE WHO LIVE, WORK, AND PLAY IN THE REGION. 29 29 101 176 0 0 6243471 6744960 981895 1157081 14941 27320 276679 452345 7516986 8381706 91763 1838858 0 0 2765408 2968047 3125 0 1091509 2386599 5501769 5246895 10308674 2270091 -1926968 13776563 9835031 5093131 2811530 8683432 7023501 X THE CONSERVANCY ENGAGES COMMUNITY INVOLVEMENT THROUGH 1) PROGRAMS AND SERVICES TO ENHANCE THE PARK VISITOR EXPERIENCE; 2) CO-MANAGEMENT OF THE PARK'S AWARD-WINNING "VOLUNTEER IN PARKS" (VIP) PROGRAM; 3) EDUCATION PROGRAMS FOR SCHOOL AGE CHILDREN AT THE CUYAHOGA VALLEY ENVIRONMENTAL EDUCATION CENTER, THROUGHOUT THE PARK AND SURROUNDING COMMUNITIES; 4) MARKETING AND AWARENESS CAMPAIGNS TO REACH OUT TO EXISTING AND NEW VISITORS; 5) PLANNING AND IMPLEMENTATION OF CAPITAL PROJECTS IN CUYAHOGA VALLEY NATIONAL PARK INCLUDING THE PURCHASE OF BRANDYWINE GOLF COURSE ON BEHALF OF TEH CONSERVANCY AND CUYAHOGA VALLEY NATIONAL PARK. 0 0 1318579 97402 318076 CUYAHOGA VALLEY ENVIRONMENTAL EDUCATION CENTER - CHILDREN ARE PROVIDED WITH OVERNIGHT AND DAY PROGRAM EXPERIENCES. DURING THE SCHOOL YEAR, CLASSES PARTICIPATE WITH THEIR TEACHERS IN FIELD TRIPS, DAY PROGRAMS OR OVERNIGHT EXPERIENCES IN THE PARK. STUDENTS CAN RECEIVE FINANCIAL SUPPORT FROM THE CONSERVANCY, WHICH PROVIDES CHILD THE ABILITY TO PARTICIPATE. THE EDUCATIONAL PROGRAMS ARE CURRICULUM BASED AND SUPPLEMENT SCHOOLS' CORE STANDARDS. SUMMER PROGRAMS INCLUDE DAY CAMPS AS WELL AS SUMMER ACADEMICS AND FAMILY-ORIENTED PROGRAMS. 6907841 1741456 1342786 COMMUNITY ENGAGEMENT - PARK VISITATION TO CUYAHOGA VALLEY NATIONAL PARK REMAINS HIGH. THE CONSERVANCY ENGAGES THE COMMUNITY WITHIN THE NATIONAL PARK IN A VARIETY OF WAYS. THE RETAIL STORES OPERATED BY THE CONSERVANCY WERE OPEN FOR VISITORS TO ENHANCE THEIR PARK EXPERIENCE AS WELL AS PROVIDE VISITOR INFORMATION ABOUT ACTIVITIES IN AND AROUND THE PARK. THIS PAST YEAR, MORE VOLUNTEERS WERE ABLE TO PROVIDE SUPPORT TO THE PARK THROUGH THE PARK'S VOLUNTEER PROGRAM, WHICH IS CO-MANAGED BY THE CONSERVANCY. THE CONSERVANCY OFFERS RESERVATIONS TO HOST EVENTS AND MEETINGS IN OUR UNIQUE PARK BUILDINGS WITH OPERATIONAL SUPPORT INCLUDING EVENT PLANNING, CATERING AS WELL AS FACILITY RENTALS. 8226420 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 60 0 1 101 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X TREASURER 3306572909 1403 WEST HINES HILL ROAD PENINSULA OH 44264 JOE BLANDA MD DIRECTOR 1.00 X 0 0 0 DEBBY CAPELA DIRECTOR 1.00 X 0 0 0 MONTRELLA JACKSON DIRECTOR 1.00 X 0 0 0 DANIEL CONNOR DIRECTOR 1.00 X 0 0 0 KARYN SULLIVAN CPA BOARD VICE-CHAIR 1.00 X X 0 0 0 ROGER JONES DIRECTOR 1.00 X 0 0 0 MICHELLE JOHNSON DIRECTOR 1.00 X 0 0 0 LISA RAMIREZ SHAH DIRECTOR 1.00 X 0 0 0 STEVE ABDENOUR DIRECTOR 1.00 X 0 0 0 RON BOWER DIRECTOR 1.00 X 0 0 0 KESHIA CHAMBERS DIRECTOR 1.00 X 0 0 0 MARK DAVEY DIRECTOR 1.00 X 0 0 0 JAMES SNIDER DIRECTOR 1.00 X 0 0 0 V RENA SUBER DIRECTOR 1.00 X 0 0 0 PHILIP LIBASSI BOARD CHAIR 1.00 X X 0 0 0 CHRISTOPHER BUEHLER DIRECTOR 1.00 X 0 0 0 CURT REYNOLDS DIRECTOR 1.00 X 0 0 0 IRVING B SUGERMAN DIRECTOR 1.00 X 0 0 0 JANICE RADL DIRECTOR 1.00 X 0 0 0 SANDY SELBY DMIN MBA DIRECTOR 1.00 X 0 0 0 BOB VECCHIONE FINANCE CHAIR 1.00 X X 0 0 0 TOM TYRRELL DIRECTOR 1.00 X 0 0 0 SCOTT BINDEL DIRECTOR 1.00 X 0 0 0 KARLTON LASTER DIRECTOR 1.00 X 0 0 0 TAMARA MORA DIRECTOR 1.00 X 0 0 0 TUSHAR PATEL DIRECTOR 1.00 X 0 0 0 KEN SMITH DIRECTOR 1.00 X 0 0 0 NANCY WELLENER DIRECTOR 1.00 X 0 0 0 STEVE WIEZOREK DIRECTOR 1.00 X 0 0 0 DEBORAH YANDALA CEO & PRESIDENT 40.00 X 101707 0 5668 GREGORY MORTON VP ADMINISTRATION 40.00 X 101700 0 3090 SHERYL HOFFMAN VP PHILANTHROPY 40.00 X 128409 0 4321 JANICE MATTEUCCI SVP STRATEGIC INITIATIVES 40.00 X 132629 0 4441 464445 0 17520 4 0 0 0 0 360608 346660 6037692 6744960 COMMUNITY OUTREACH 561499 839005 839005 ENVIRONMENTAL EDUCATION 611710 318076 318076 1157081 27320 27320 3120000 3120000 0 143911 360608 195347 -51436 -51436 1708259 1204478 503781 503781 8381706 1660862 0 -24116 1741456 1741456 97402 97402 203407 172897 15255 15255 2170395 1153026 394256 623113 76423 37944 19919 18560 367874 182650 95881 89343 149948 74449 39082 36417 71547 69089 2458 12000 12000 11832 11832 136373 34813 51623 49937 161546 55679 80554 25313 95126 95126 69868 69868 44771 27303 17468 56000 44240 11760 CONTRACTORS FEES AND SE 3968906 3715924 66120 186862 PROGRAM SUPPLIES 202102 180325 11181 10596 FOOD SERVICES AND FACIL 163562 151634 11738 190 DUES AND SUBSCRIPTIONS 163168 112979 39624 10565 344968 209616 109994 25358 10308674 8226420 990745 1091509 2501993 1130008 1587805 637805 910448 3530514 395446 373097 1241601 722008 5360189 519593 1156427 1259276 1864255 2384738 13776563 9835031 312112 1677158 25369 18825 4755650 1115547 5093131 2811530 X 1796540 1877232 6886892 5146269 8683432 7023501 13776563 9835031 -1926968 267037 0 X 0 1 X 1 0 X 3792003 3242118 3558119 6250423 6723780 23566443 173127 173127 147615 122103 122103 738075 3965130 3415245 3705734 6372526 6845883 24304518 106406 24198112 85225 52542 518845 -273608 27320 410324 24714842 10541536 0.97910 0.94540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864255 100032 201103 93950 27287 2044153 2258913 24968 -295044 97535 27047 1864255 1819731 29368 528756 92898 26044 2258913 1785014 111456 30213 84179 22773 1819731 1739600 63196 79789 76101 21470 1785014 1.00000 1 0 331272 331272 27110 11111 15999 501022 369928 131094 382197 340969 41228 519593 BENEFICIAL INTEREST IN PERPETUAL FUNDS 2044153 OPERATING LEASE RIGHT OF USE ASSETS 340585 2384738 PROGRAM DEPOSITS 274962 LINES OF CREDIT 500000 OPERATING LEASE LIABILITIES 340585 1115547 X 10061437 267037 122103 389140 9672297 -1290591 -1290591 8381706 11721368 122103 122103 11599265 -1290591 -1290591 10308674 PART V, LINE 4: ENDOWMENT FUNDS TITLED TRAILS FOREVER LEGACY FUNDS ARE MAINTAINED AT EACH OF THE AKRON COMMUNITY FOUNDATION AND THE CLEVELAND FOUNDATION. ANNUAL DISTRIBUTIONS FROM THESE FUNDS COME THROUGH THE CONSERVANCY, AND ARE 100% DISTRIBUTED TO THE CUYAHOGA VALLEY NATIONAL PARK FOR THE PURPOSE OF MAINTAINING AND OPERATING THE TRAIL SYSTEMS OF THE NATIONAL PARK. PART X, LINE 2: THE CONSERVANCY HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE CONSERVANCY'S INCOME TAX RETURNS. AS OF AUGUST 31, 2023, THE CONSERVANCY HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CONSERVANCY RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE CONSERVANCY'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED AUGUST 31, 2020 THROUGH AUGUST 31, 2023. IN EVALUATING THE CONSERVANCY'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS, AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE CONSERVANCY BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. PART XI, LINE 4B - OTHER ADJUSTMENTS: STORES COST OF GOODS SOLD -1,204,478. SPECIAL EVENTS EXPENSE -195,347. SCHOLARSHIP CREDITS 97,402. INVESTMENT FEES 11,832. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP CREDITS 97,402. SPECIAL EVENTS EXPENSE -195,347. STORES COST OF GOODS SOLD -1,204,478. INVESTMENT FEES 11,832. SPECIAL EVENTS 504519 360608 143911 152380 42967 504519 360608 143911 152380 42967 195347 -51436 1 CUYAHOGA VALLEY NATIONAL PARK SERVICE 15610 VAUGHN ROAD BRECKSVILLE OH 44141 79956 0 TO ASSIST THE NATIONAL PARK SERVICE WITH TRAIL MAINTENANCE CUYAHOGA VALLEY NATIONAL PARK SERVICE 15610 VAUGHN ROAD BRECKSVILLE OH 44141 1661500 0 DONATION OF LAND TO NPS SCHOLARSHIPS TO PUBLIC SCHOOL STUDENTS FOR EVIRONMENTAL EDUCATION 1402 97402 FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE FORM 990 WAS REVIEWED BY THE CONSERVANCY'S DIRECTOR OF FINANCE, THE PRESIDENT AND CEO, THE VP OF ADMINISTRATION, THE VP OF PHILANTHROPY AND THE FINANCE COMMITTEE. THE FINANCE COMMITTEE HAS BEEN APPOINTED BY THE CONSERVANCY'S BOARD OF DIRECTORS TO APPROVE THE 990 AFTER A THOROUGH REVIEW OF THE DOCUMENT BY ALL PARTIES IDENTIFIED ABOVE. THE APPROVED FORM 990 WAS THEN SENT VIA EMAIL TO ALL OF THE BOARD MEMBERS PRIOR TO ITS FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AN EXTENSIVE CONFLICT OF INTEREST POLICY IS PRESENTED TO ALL BOARD MEMBERS AND EMPLOYEES ANNUALLY. THEY READ AND REVIEW THE POLICY AND DISCLOSE ANY POSSIBLE CONFLICTS. THEY ARE REQUIRED TO PROVIDE A SIGNATURE THAT ASCERTAINS THAT THEY UNDERSTAND THE POLICY AND HAVE DISCLOSED ANY NECESSARY INFORMATION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF EXECUTIVE OFFICERS AND STAFF IS ANALYZED BY THE CONSERVANCY'S HUMAN RESOURCES COMMITTEE. THEY USE THE SERVICES OF AN INDEPENDENT COMPENSATION ANALYST WHO COMPARES JOB DESCRIPTIONS AND SALARIES TO SIMILAR POSITIONS IN LOCAL NONPROFIT ORGANIZATIONS. THE HR COMMITTEE ALSO DOES COMPENSATION COMPARISONS WITH THE NATIONAL PARK SERVICE AND OTHER EXECUTIVES OF NATIONAL PARK FRIENDS GROUPS. REVIEWS ARE CONDUCTED TWICE A YEAR TO ENSURE THAT PERFORMANCE MERITS THE APPROPRIATE SALARY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST. FORM 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE AND IS ACCESSIBLE ON THE CONSERVANCY'S WEBSITE. THE ANNUAL REPORT IS ALSO ACCESSIBLE THROUGH THE CONSERVANCY'S WEBSITE.