2024-08-23T08:58:24-05:00 2023-12-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990PF 2023-01-01 134008720 DUKE FARMS FOUNDATION DUKE 9082433619 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 SAMSHER S GILL PRESIDENT/CEO 9082433619 2024-08-23 1 1 SCOTT THOMPSETT P00741490 2125990100 2023 2024-08-08 14:25:15Z X 60541759 X 16311121 16226 16226 16226 16226 -2773 0 0 209478 137418 72060 72060 287353 0 182346 16683987 16226 270632 0 0 0 0 3911648 0 0 3770458 2320338 0 0 2175301 57489 0 0 55804 971314 0 0 926023 2249874 0 0 0 259284 0 0 259284 3217975 16226 88286 116943 0 0 116943 27012 0 0 26722 5668225 0 182346 5466359 18800102 16226 270632 12796894 71998 71000 18872100 16226 270632 12867894 -2188113 0 0 2100 93182 265000 265000 172055 252267 252267 113069610 53737961 61555097 59331649 59331649 723977 692843 692843 62546411 60541759 60541759 846959 1026899 55090000 55090000 3561370 3310977 59498329 59427876 X 3048082 1113883 3048082 1113883 62546411 60541759 3048082 -2188113 472729 1332698 218815 1113883 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 NJ NY 1 1 0 0 0 1 WWW.DUKEFARMS.ORG EILEEN OBERLANDER 9082433619 1112 DUKES PARKWAY WEST HILLSBOROUGH NJ 08844 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SAMSHER GILL 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 CEO/PRESIDENT 6.00 0 0 0 PETER SIMMONS 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 COO/TREASURER 6.00 0 0 0 ERICA DZIEDZIC 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 SECRETARY/COUNSEL 10.00 0 0 0 WILLIAM H WRIGHT 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIR./CHAIRPERSON 0.50 0 0 0 ANTHONY S FAUCI 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 VICE CHAIRPERSON 0.50 0 0 0 VISHAKHA N DESAI 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 MARIE LYNN MIRANDA 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 NANNERL O KEOHANE 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 AFSANEH BESCHLOSS 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 MARY SCHMIDT CAMPBELL 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 CATHERINE MARRON 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 JOHN TALTY 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 DAVID S WILCOVE 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR 0.50 0 0 0 JT BATSON 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR (AS OF 01/2023) 0.50 0 0 0 BROOKE JONES 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 DIRECTOR (AS OF 09/2023) 0.25 0 0 0 MARGARET WALDOCK 444 MADISON AVENUE 10TH FL NEW YORK NY 10022 EXECUTIVE DIRECTOR 40.00 264323 41895 0 JONATHAN WAGAR 444 MADISON AVENUE 10TH FL NEW YORK NY 10022 DEP. EXEC. DIRECTOR 40.00 165342 72578 0 THOMAS ALMENDINGER 444 MADISON AVENUE 10TH FL NEW YORK NY 10022 DIR. NATURAL RES. 40.00 156738 22378 0 NORA SCHNURE 444 MADISON AVENUE 10TH FL NEW YORK NY 10022 DEP. EXEC. DIRECTOR 40.00 147726 22673 0 KATE REILLY 444 MADISON AVENUE 10TH FL NEW YORK NY 10022 MANAGER, EDUCATION 40.00 102288 12300 0 30 GABEL ASSOCIATES INC 417 DENISON STREET HIGHLAND PARK NJ 08904 CONSULTING (SOLAR ENERGY) 116967 PINTO CONSULTING LLC 21 CHERRY TREE LANE CHESTER NJ 07930 CONSULTING (LIVESTOCK WATERING) 75500 0 SEE STATEMENT 19 15582127 0 0 2100 0 2100 0 0 2100 32 2068 103 X 12867894 0 997299 13865193 1998-09-09 X 0 0 0 0 0 0 0 0 0 0 997299 1 1 1 997302 0 0 0 0 0 997299 1 1 1 997302 60538237 62546411 65376216 68603329 257064193 59331649 61555097 64181670 68603329 253671745 0 0 0 0 0 X ALLIANCE FOR NJ ENVIRONMENTAL EDUCATION 634 EAGLE ROCK AVENUE 416 WEST ORANGE NJ 07052 N/A PC GENERAL SUPPORT 1000 AMERICAN COMMUNITY GARDENING 3271 MAIN STREET ATLANTA GA 30337 N/A PC GENERAL SUPPORT 3000 ASSOCIATION OF NJ ENVIRONMENTAL PO BOX 157 MENDHAM NJ 07945 N/A PC GENERAL SUPPORT 1500 CITY GREEN INC 171 GROVE STREET CLIFTON NJ 07013 N/A PC GENERAL SUPPORT 1500 FIRST AID & RESCUE SQUAD INC OF SOMERVILLE 21 PARK AVENUE SOMERVILLE NJ 08876 N/A PC GENERAL SUPPORT 2000 FOODSHED ALLIANCE PO BOX 713 BLAIRSTOWN NJ 07825 N/A PC GENERAL SUPPORT 2000 FRIENDS OF HOPEWELL VALLEY OPEN 28 FIDDLERS CREEK RD TITUSVILLE NJ 08560 N/A PC GENERAL SUPPORT 2500 HILLSBOROUGH VOL FIRE CO #1 PO BOX 111 FLAGTOWN NJ 08821 N/A PC GENERAL SUPPORT 5000 LOWER RARITAN WATERSHED PARTNERSHIP PO BOX 446 NEW BRUNSWICK NJ 08903 N/A PC GENERAL SUPPORT 1500 MANVILLE FIRE DEPARTMENT 325 NORTH MAIN ST MANVILLE NJ 08835 N/A PC GENERAL SUPPORT 2500 MANVILLE FIRST AID & RESCUE SQUAD 2 SOUTH THIRD AVENUE MANVILLE NJ 08835 N/A PC GENERAL SUPPORT 2500 NEW JERSEY AUDUBON SOCIETY 9 HARDSCRABBLE ROAD BERNARDSVILLE NJ 07924 N/A PC GENERAL SUPPORT 2500 NEW JERSEY CONSERVATION FOUNDATION 170 LONGVIEW ROAD FAR HILLS NJ 07931 N/A PC GENERAL SUPPORT 5000 NJ LEAGUE OF CONSERVATION VOTERS PO BOX 1237 TRENTON NJ 08606 N/A PC GENERAL SUPPORT 1500 NORTH JERSEY RC&D AREA INC 10 MAPLE AVE ASBURY NJ 08802 N/A PC GENERAL SUPPORT 5000 NORTHEAST ORGANIC FARMING ASSOCIATION 386 ROCK RD E LAMBERTVILLE NJ 08530 N/A PC GENERAL SUPPORT 1500 PINELANDS PRESERVATION ALLIANCE 17 PEMBERTON RD SOUTHAMPTON TOWNSHIP NJ 08088 N/A PC GENERAL SUPPORT 1500 RARITAN BOROUGH 22 FIRST STREET RARITAN NJ 08869 N/A GOV GENERAL SUPPORT 2000 RARITAN RELIEF HOSE CO NO 2 611 THOMPSON STREET RARITAN NJ 08869 N/A PC GENERAL SUPPORT 2500 SOMERVILLE ALLIANCE FOR FOOD EDUCATION 151 W CLIFF ST FL 1 SOMERVILLE NJ 08876 N/A PC GENERAL SUPPORT 2500 SOURLAND CONSERVANCY 83 PRINCETON AVE SUITE 1A HOPEWELL NJ 08525 N/A PC GENERAL SUPPORT 5000 THE INSTITUTE FOR BIRD POPULATIONS PO BOX 518 PETALUMA CA 94953 N/A PC GENERAL SUPPORT 1500 THE RAPTOR TRUST 1390 WHITE BRIDGE ROAD MILLINGTON NJ 07946 N/A PC GENERAL SUPPORT 3000 THE WATERSHED INSTITUTE INC 31 TITUS MILL RD PENNINGTON NJ 08534 N/A PC GENERAL SUPPORT 2500 TOWNSHIP OF HILLSBOROUGH 379 SOUTH BRANCH ROAD HILLSBOROUGH NJ 08844 N/A GOV GENERAL SUPPORT 5000 VOLUNTEER FIRE CO #2 OF HILLSBOROUGH 375 US-206 HILLSBOROUGH NJ 08844 N/A PC GENERAL SUPPORT 5000 71000 0 BIKE PROGRAM FEE INCOME 49094 EDUCATIONAL PROGRAM FEE INCOME 23297 COMMUNITY GARDEN FEE INCOME 16947 16 16226 01 -2773 03 72060 SOLAR RENEWABLE ENERGY CREDITS 14 98207 SOLAR DEVELOPMENT REVENUE 01 92500 INSURANCE REIMBURSEMENTS 01 6800 ELECTRIC CHARGING STATION FEES 16 508 0 283528 89338 372866 1 PROGRAM SERVICE REVENUE IS DERIVED PRIMARILY FROM THE OPERATION OF DUKE FARMS, A CENTER FOR ENVIRONMENTAL STEWARDSHIP WHICH IS OPEN TO THE PUBLIC. THE FARM GENERATES INCOME FROM HAY & SEED SALES, ON-SITE CAFE, BICYCLE RENTALS AND OTHER ORGANIC FARMING ACTIVITIES. DUKE FARMS IMPLEMENTED A BIKE SHARE PROGRAM THAT ENABLES VISITORS TO RENT ADULT BICYCLES TO EXPLORE THE DUKE FARMS PREMISES. THE PROGRAM IS DESIGNED TO ENCOURAGE SELF DISCOVERY AND ENERGY CONSERVATION. DUKE FARMS IS OPEN TO THE PUBLIC. VISITOR ACTIVITIES INCLUDE A VARIETY OF HORTICULTURAL CLASSES, NATURAL WALKS, BIKE RIDES, AND EDUCATION AND RESEARCH RELATED TO ECOLOGICAL SUSTAINABILITY. FOR MORE INFORMATION ABOUT THE VARIETY OF PUBLIC PROGRAMS RUN BY DUKE FARMS, PLEASE VISIT THE ORGANIZATION'S WEBSITE AT WWW.DUKEFARMS.ORG. 0 0 0 0 0 0 0 0 0 0 X X 1 DORIS DUKE CHARITABLE FOUNDATION INC 444 MADISON AVENUE 10TH FLOOR NEW YORK NY 10022 16046121 X 2 PSEG INC 175 E OLD COUNTRY ROAD HICKSVILLE NY 11801 65000 X 3 DEPARTMENT OF ENVIRONMENTAL PROTECTION 9605 HORACE HARDING EXPY CORONA NY 11373 200000 X PART VII LINE 2 FOR THE COMPENSATED EMPLOYEES REPORTED IN PART VII, LINE 2 OF THE FORM 990-PF, THE BENEFITS DATA INCLUDES 401(K) CONTRIBUTIONS, HEALTH INSURANCE, DENTAL AND GROUP LIFE INSURANCE. FORM 990-PF, PART I, LINE 17 ON MAY 28, 2009, DUKE FARMS FOUNDATION BORROWED $55,000,000, GUARANTEED BY THE DORIS DUKE CHARITABLE FOUNDATION INC, TO FINANCE THE RENOVATION OF NUMEROUS EXISTING BUILDINGS, THE ACQUISITION OF MACHINERY AND EQUIPMENT AND THE CONSTRUCTION OF LANDSCAPING IMPROVEMENTS, ON APPROXIMATELY 500 ACRES OF LAND, FOR A VISITOR ORIENTATION CENTER, OFFICES, GREENHOUSES AND RELATED FACILITIES TO BE USED FOR ECOLOGICAL, AGRICULTURAL AND HORTICULTURAL EDUCATION, RESTORATION, PRESERVATION AND ENJOYMENT, LOCATED IN THE MUNICIPALITY OF HILLSBOROUGH, COUNTY OF SOMERSET IN THE STATE OF NEW JERSEY. IN 2017, THE FOUNDATION COMPLETED BOND REPURCHASE AGREEMENTS TO REFINANCE ITS NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY ECONOMIC DEVELOPMENT REFUNDING BONDS SERIES 2009A AND 2009B BONDS. THE NEW SERIES 2016 AND 2017 BONDS MATURE IN 2046 AND 2048 RESPECTIVELY. FOR PURPOSES OF THE DUKE FARMS FOUNDATION FORM 990-PF, THE FOUNDATION IS TREATING THE INTEREST INCOME GENERATED BY THE BOND AS NET INVESTMENT INCOME TO BE REPORTED IN COLUMN (B). THE FOUNDATION IS, LIKEWISE, TREATING THE INTEREST EXPENSE INCURRED ON THE BOND AS AN OFFSET TO NET INVESTMENT INCOME THAT IS REPORTED IN COLUMN (B), THEREBY RESULTING IN NO TAXABLE INCOME AS THE INTEREST EXPENSE EXCEEDS THE INCOME.THE FOUNDATION IS RELYING ON UNITED STATES TAX COURT PRECEDENT IN TAKING THIS POSITION. IN "INDIANA UNIVERSITY RETIREMENT COMMUNITY INC., V. COMMISSIONER, 92 T.C. 891 (1989)," THE TAX COURT HELD THAT A PRIVATE FOUNDATION MAY DEDUCT THE INTEREST EXPENSE IT PAID ON THE DEBT UNDERLYING THE BOND ISSUE FROM ITS "GROSS INVESTMENT INCOME" IN COMPUTING "NET INVESTMENT INCOME" AS DEFINED IN SECTION 4940, INTERNAL REVENUE CODE OF 1954.THE CENTRAL FACT IN THAT CASE WAS THAT THE PRIVATE FOUNDATION WOULD HAVE HAD NO INVESTMENT INCOME EXCEPT FOR ITS RETURN ON INVESTMENT OF THE BOND PROCEEDS. THE COURT REASONED "THE INTEREST EXPENSE ON THE BONDS AND THE GROSS INVESTMENT INCOME FROM PETITIONER'S INVESTMENT OF THE BOND PROCEEDS AROSE OUT OF THE SAME TRANSACTION AND WERE INEXTRICABLY CONNECTED. BECAUSE OF THIS DIRECT NEXUS AND INTEGRAL RELATIONSHIP, WE HOLD THAT PETITIONER'S INTEREST EXPENSE IS AN ORDINARY AND NECESSARY EXPENSE PAID OR INCURRED FOR THE PRODUCTION OR COLLECTION OF GROSS INVESTMENT INCOME." FORM 990-PF, PART I, LINE 19 - DEPRECIATION CAPITALIZED INTEREST - $142,521 LAND IMPROVEMENTS - $1,000,402BUILDING & BUILDING IMPROVEMENTS - $1,767,358FURNITURE & FIXTURES - $13,453EQUIPMENT - $251,597VEHICLES - $42,644 TOTAL DEPRECIATION - $3,217,975 FORM 990-PF, PART II, LINE 21 - BOND PAYABLE NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY, ECONOMIC DEVELOPMENT BOND SERIES 2017 - $30,250,000NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY, ECONOMIC DEVELOPMENT BOND SERIES 2016 - $24,840,000TOTAL BOND PAYABLE - $55,090,000 FORM 990-PF, PART IX - MINIMUM INVESTMENT RETURN CALCULATION THE DUKE FARMS FOUNDATION HAS NOT INCLUDED ITS BOND PROCEEDS AS A NON-CHARITABLE USE ASSET FOR PURPOSES OF THE MINIMUM INVESTMENT RETURN CALCULATION AS THE BOND PROCEEDS WILL BE USED IN ITS ENTIRETY TO RENOVATE THE FARM AND SURROUNDING PREMISES (I.E. THE BUILDINGS THAT CONSTITUTE THE CHARITABLE ACTIVITY UNDERTAKEN BY DUKE FARMS FOUNDATION). ANY INTEREST GENERATED BY TEMPORARILY INVESTING THESE BONDS IS LIKEWISE NOT BEING DEEMED AS A NON-CHARITABLE USE ASSET AS THESE PROCEEDS ARE INEXTRICABLY LINKED TO THE HOLDING OF THE BOND [FOR A CHARITABLE PURPOSE].AS A PRIVATE OPERATING FOUNDATION, DUKE FARMS FOUNDATION MUST ENTER THE LESSER OF ITS ADJUSTED NET INCOME FROM PART I OR THE MINIMUM INVESTMENT RETURN FROM PART IX INTO THE "INCOME TEST" CALCULATION IN PART XIII. SINCE THE FOUNDATION'S ADJUSTED NET INCOME IS $0, THE AMOUNT CALCULATED AS THE MINIMUM INVESTMENT RETURN IS DISREGARDED FOR PURPOSES OF DETERMINING COMPLIANCE WITH THE "INCOME TEST." PLEASE SEE PART XIII FOR FURTHER DETAILS. FORM 990-PF, PART XI - QUALIFYING DISTRIBUTIONS PURSUANT TO IRS TREASURY REGULATION SECTION 53.4942(A)(3)(C)(I), THE DUKE FARMS FOUNDATION IS PROVIDING THE FOLLOWING DISCLOSURE WITH RESPECT TO THE QUALIFYING DISTRIBUTION OF $12,867,894 REPORTED ON PART I, LINE 26 OF THE FORM 990-PF.THE EXEMPT PURPOSE OF THE DUKE FARMS FOUNDATION ("DFF") IS TO PROVIDE A HEALTHY AND SUSTAINABLE HABITAT FOR NATIVE FLORA AND FAUNA FULLY INTEGRATED WITH LOCAL, STATE AND REGIONAL ENVIRONMENTAL STRATEGIES. DFF ALSO CONDUCTS RESEARCH AND PROVIDES EDUCATIONAL PROGRAMS ABOUT ENVIRONMENTAL HEALTH. PLEASE REFER TO PART VIII-A FOR A DESCRIPTION OF THE ORGANIZATION'S MISSION AND ACTIVITIES.THE DUKE FARMS FOUNDATION BOARD IS COMPRISED OF THE SAME INDIVIDUALS AS THAT OF THE DORIS DUKE CHARITABLE FOUNDATION INC (DDCF INC). 99% OF DFF'S FUNDING COMES FROM DDCF INC TO DEFRAY THE OPERATING COSTS OF THE FARM AND TO FUND ASSORTED CHARITABLE DISTRIBUTIONS TO OTHER SECTION501(C)(3) PUBLIC CHARITIES.THE $12,867,894 OF QUALIFYING DISTRIBUTIONS REPORTED ON PART 1, LINE 26 OF DFF'S FORM 990-PF SHALL BE TREATED AS QUALIFYING DISTRIBUTIONS ON THE TAX RETURN OF DDCF INC. THIS IS PERMITTED UNDER 53.4942(A)(3)(C)(1) BECAUSE:1. NOT LATER THAN ONE YEAR AFTER THE END OF THE TAX YEAR IN WHICH DFF RECEIVED FUNDING FROM DDCF INC, IT MADE A DISTRIBUTION EQUAL TO THE FULL AMOUNT OF THE CONTRIBUTION; THE DISTRIBUTION CONSTITUTES A QUALIFYING DISTRIBUTION THAT IS TREATED AS BEING MADE OUT OF CORPUS (OR WOULD BE TREATED AS SUCH IF DFF WERE A PRIVATE NON-OPERATING FOUNDATION), AND2. DFF HAS PROVIDED ADEQUATE RECORDS TO DDCF INC, THAT IT HAS ACTUALLY PAID OUT THE GRANTED FUNDS TO QUALIFYING SECTION 501(C)(3) GRANTEES.DFF IS NOT RECOGNIZING THESE EXPENSES AS QUALIFYING DISTRIBUTIONS ON ITS OWN TAX RETURN. FOR PURPOSES OF SECTION 53.4942(A)(3)(C)(I), EXPENSES INCURRED IN THE FURTHERANCE OF FULFILLING THE FOUNDATION'S CHARITABLE MISSION (E.G. OPERATING THE FARM) CONSTITUTE A "PAYOUT" THAT CONSTITUTES A QUALIFYING DISTRIBUTION FOR DDCF INC.TO THE EXTENT THAT THE DUKE FARMS FOUNDATION ACQUIRED ANY ASSETS THAT WILL BE USED TO OPERATE THE FACILITY OR PROPERTY THAT CONSTITUTES ITS PRIMARY EXEMPT MISSION, THOSE ASSETS ARE BEING TREATED AS QUALIFYING DISTRIBUTIONS ON THE DUKE FARMS FOUNDATION FORM 990-PF. FOR THE YEAR ENDING DECEMBER 31, 2023, THE FOUNDATION ACQUIRED $997,299 OF ASSETS USED DIRECTLY IN CARRYING OUT ITS CHARITABLE PURPOSES. FORM 990-PF, PART I, LINE 6A THE DUKE FARMS FOUNDATION WROTE OFF VARIOUS FIXED ASSETS DURING CALENDAR YEAR 2023. THE LOSS ON THE WRITE-OFF OF THESE ASSETS TOTALED ($2,773). FORM 990-PF, PART VIII-A, LINE 1 DUKE FARMS IS A 2,700-ACRE CENTER OF THE DORIS DUKE FOUNDATION, LOCATED IN HILLSBOROUGH, NEW JERSEY. OUR FOCUS IS TO RESTORE NATURE, DEMONSTRATE EQUITABLE CLIMATE TRANSITION STRATEGIES AND ENGAGE LEADERS AND VISITORS WITH THE WONDER OF NATURE AND THE POWER TO SPARK CHANGE. THROUGH WORK IN MANAGING LAND FOR MAXIUMUM BIODIVERSITY, IMPLEMENTING NATURAL CLIMATE SOLUTIONS, DECARBONIZING OPERATIONS, AND ENGAGING WITH VISITORS WE ARE BUILDING A MORE CREATIVE, EQUITABLE AND SUSTAINABLE FUTURE. WE ALSO INVEST IN SUSTAINABILITY INITIATIVES THAT REDUCE DUKE FARMS' ENVIRONMENTAL IMPACT WHILE DEMONSTRATING STRATEGIES TO ACHIEVE SUSTAINABILITY GOALS FROM OUR OWN OPERATIONS TO THE STATE, NATIONAL, AND GLOBAL LEVEL. ADDITIONALLY, WE PROVIDE INCLUSIVE AND ACCESSIBLE EDUCATION AND ENGAGEMENT OPPORTUNITIES TO CONNECT VISITORS TO NATURE AND ENHANCE OUR IMPACT THROUGH PROGRAMS, CLASSES, CONVENINGS, AND STAKEHOLDER ENGAGEMENT. DUKE FARM'S SOLE CHARITABLE ACTIVITY IS THE OPERATION OF THE FARM PROPERTY; ACCORDINGLY, ALL EXPENSES INCURRED BY THE FOUNDATION (EXCLUSIVE OF INDIRECT OVERHEAD COSTS). BUILDING & BUILDING IMPROVEMENTS 48687447 30242482 18444965 18444965 LAND IMPROVEMENTS 28858840 14986492 13872348 13872348 LAND 25410680 0 25410680 25410680 EQUIPMENT 8118918 6688487 1430431 1430431 VEHICLES 1271475 1141641 129834 129834 FURNITURE & FIXTURES 701660 658269 43391 43391 SOFTWARE 20590 20590 0 SAUL EWING LLP 17657 0 0 17657 HAWKINS DELAFIELD & WOOD LLP 15000 0 0 15000 DECOTIIS, FITZPATRICK, COLE & GIBLIN, LLP 13832 0 0 12147 MOORE & VAN ALLEN, PLLC 11000 0 0 11000 DEFERRED BOND ISSUANCE COSTS 722977 692843 692843 COLLECTIBLES 1000 CHANGE IN POST-RETIREMENT BENEFIT OBLIGATION 218815 MANAGEMENT FEES (PAID TO DDMF) 2603502 0 0 2491703 OUTSOURCED FARM MAINTENANCE 575198 0 89338 458477 REPAIRS & MAINTENANCE 519903 0 92500 429339 PLANTS AND GROUNDS EXPENSE 495013 0 0 525035 INSURANCE 339417 0 0 415923 UTILITIES 318148 0 508 330955 CLEANING 308452 0 0 309744 EQUIPMENT 174358 0 0 171739 TELECOMMUNICATIONS 66481 0 0 66489 OFFICE SUPPLIES 65093 0 0 65093 SOFTWARE EXPENSE 45663 0 0 45663 PROFESSIONAL DEVELOPMENT 41811 0 0 41811 MEMBERSHIP DUES 24614 0 0 24614 PAYROLL PROCESSING 17120 0 0 17120 PERMITS & FEES EXPENSES 15539 0 0 15884 WILDLIFE 15011 0 0 15472 HONORARIA 13365 0 0 12865 SECURITY 10170 0 0 9570 UNIFORM EXPENSE 9149 0 0 8469 BANK FEES 5000 0 0 5000 EXTERMINATION EXPENSE 2687 0 0 2687 ADVERTISEMENT 1717 0 0 1717 POSTAGE 684 0 0 860 EMPLOYEE WELLNESS/EVENT EXPENSES 130 0 0 130 BIKE PROGRAM FEE INCOME 49094 49094 EDUCATIONAL PROGRAM FEE INCOME 23297 23297 COMMUNITY GARDEN FEE INCOME 16947 16947 SOLAR RENEWABLE ENERGY CREDITS 98207 0 SOLAR DEVELOPMENT REVENUE 92500 92500 INSURANCE REIMBURSEMENTS 6800 0 ELECTRIC CHARGING STATION FEES 508 508 CHANGE IN VALUE OF INTEREST RATE SWAP 472729 POSTRETIREMENT BENEFIT OBLIGATION 2161682 2380497 INTEREST RATE SWAP AGREEMENT 1399688 926958 OTHER LIABILITIES 0 3522 CONSERVATION & ECO-DESIGN CONSULTING 894699 0 0 849105 CONSULTING - ENVIRONMENTAL 54395 0 0 54700 CONSULTING - WEB SERVICES 22220 0 0 22120 CONSULTING - ARCHITECTURE 0 0 0 98 REAL ESTATE TAXES 259284 0 0 259284