2024-11-11T10:57:11-06:00 2023-12-31 203992693 RANDY WALKER & CO 7800 IH 10 WEST STE 505 SAN ANTONIO TX 78230 990 2023-01-01 742564700 FRIENDS OF CIBOLO WILDERNESS FRIE 8302494616 140 CITY PARK RD BOERNE TX 78006 TY YOUNG CHIEF ADMINISTRATIVE OFFICER 8302494616 2024-11-06 1 1 RANDY L WALKER CPA P00963779 2103669430 2023 2024-10-15 13:58:12Z CIBOLO CENTER FOR CONSERVATION TY YOUNG 140 CITY PARK RD BOERNE TX 78006 6709352 0 X WWW.CIBOLO.ORG X 1990 TX THE ORGANIZATION'S MISSION IS TO PROMOTE CONSERVATION OF NATURAL RESOURCES THROUGH EDUCATION AND STEWARDSHIP. 14 13 89 275 0 0 1643410 5769630 725709 673565 49660 155136 287053 -45379 2705832 6552952 37411 16655 0 0 1705268 2164238 0 0 202424 1032695 1226510 2775374 3407403 -69542 3145549 16306451 19346308 1443138 1222015 14863313 18124293 X - TO PROMOTE CONSERVATION AND PRESERVATION OF THE AREA WITHIN THE CIBOLO CREEK WATERSHED- TO SERVE AS A REGIONAL ENVIRONMENTAL CENTER OF NORTHERN BEXAR COUNTY AND KENDALL COUNTY- TO PROVIDE EDUCATIONAL PROGRAMS ON THE AREA'S ECOSYSTEMS- TO ACQUIRE LAND FOR CONSERVATION AND PRESERVATION PURPOSES 0 0 593161 172443 EDUCATIONAL PROGRAMS AND CAMPS ARE CONDUCTED THROUGHOUT THE YEAR. THE ORGANIZATION PROVIDES ADULT PROGRAMS INCLUDING PRESENTATIONS, LECTURES AND WORKSHOPS ON CONSERVATION AND ENVIRONMENTAL SUBJECTS AND PROVIDES A BROAD ARRAY OF CHILDREN'S PROGRAMS WHICH ARE DESIGNED TO TEACH CHILDREN ABOUT CONSERVATION AND PRESERVATION OF THE ENVIRONMENT AND THE ECOSYSTEMS AND PLANT LIFE IN THE CIBOLO CREEK WATERSHED AREA IN KENDALL COUNTY, BEXAR COUNTY AND SURROUNDING AREAS. IN ADDITION, THE ORGANIZATION HOSTS SEVERAL CHILDREN'S CAMPS DURING THE YEAR. 1139796 THE STEWARDSHIP PROGRAM IS DESIGNED TO PROVIDE INFORMATION TO THE PUBLIC REGARDING ISSUES IMPACTING THE CIBOLO CREEK WATERSHED AREA AS WELL AS GENERAL LAND, WATER AND WILDLIFE. THE PROGRAM CONSISTS OF THREE ACTIVITIES: COMMUNITY SCIENCE - A RESEARCH ACTIVITY WHERE STAFF AND VOLUNTEERS COLLECT CRUCIAL DATA ON PLANTS, WATER, AND WILDLIFE THAT INHABIT THE ORGANIZATION'S PROPERTY. THIS DATA IS USED TO DETERMINE THE IMPACT ON PROPERTY DUE TO URBANIZATION. CIBOLO CONSERVATION CORRIDOR - A LAND AND WATER INITIATIVE TO IMPROVE WATER QUALITY ALONG THE UPPER CIBOLO CREEK WATERSHED, PROTECT AND RESTORE WORKING LANDS, AND PRESERVE AND ENHANCE CONSERVATION EFFORTS ON PUBLIC AND PRIVATE LANDS. LAND MANAGEMENT - ORGANIZATION'S EFFORT TO REACH OUT TO LANDOWNERS TO PROVIDE INFORMATION ON BEST PRACTICES AS IT RELATES TO STEWARDSHIP AND CONSERVATION MATTERS IMPACTING LANDOWNER LAND HOLDINGS. 1094811 16655 506010 THE NATURE SCHOOL IS AN IMMERSIVE, HIGH QUALITY AND RESEARCH-BASED PRESCHOOL PROGRAM FOR CHILDREN AGES 3-5 YEARS OLD. STUDENTS SPEND THE MAJORITY OF THEIR DAY IN A NATURAL SETTING ENGAGED IN EXPERIENTIAL LEARNING, INCLUDING OUTDOOR PLAY AND GROUP EXPLORATION SUCH AS HIKING THE HERFF FARM'S GROUNDS, BUILDING FORTS, DRAMATIC PLAY, DIGGING, GARDENING, AND OTHER HANDS-ON EXPERIENCES WITH THE NATURAL WORLD IN WHICH THEY LIVE. 2827768 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 X 33 0 1 89 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X X THE ORGANIZATION 8302494616 140 CITY PARK RD BOERNE TX 78006 TY YOUNG TREASURER/CAO 40.00 X X 97209 0 2582 NANCYE DRUKKER MEMBER 1.00 X 0 0 0 BRENT EVANS MEMBER 1.00 X 0 0 0 MARILYN TREMPER MEMBER 1.00 X 0 0 0 JOANNE WILLIAMS MEMBER 1.00 X 0 0 0 JONATHAN PIPER MEMBER 3.00 X 0 0 0 LESLIE BROWN MEMBER 1.00 X 0 0 0 LESLIE BALIDO MCCLELLAN MEMBER 1.00 X 0 0 0 JOHN LEONARD MEMBER 1.00 X 0 0 0 JEREMIAH LEIBOWITZ MEMBER 1.00 X 0 0 0 CORBETT CHRISTIE MEMBER 1.00 X 0 0 0 MARK MCCURLEY SECRETARY 1.00 X X 0 0 0 JOHN FREUD PRESIDENT 1.00 X X 0 0 0 DESIREE WHITNEY VICE PRESIDENT 1.00 X X 0 0 0 CAROLYN CHIPMAN EVANS CEO 40.00 X 189175 0 5675 286384 0 8257 1 0 1 0 0 246800 21711 5501119 29474 5769630 NATURE SCHOOL TUITION 624410 506010 506010 PROGRAM FEES 900099 167555 167555 673565 155136 155136 32289 0 32289 32289 32289 55424 246800 143231 -87807 -87807 18057 13169 4888 4888 OTHER INCOME 900099 5251 5251 5251 6552952 678453 0 104869 16655 16655 288634 235773 36332 16529 1618433 1321158 204127 93148 9986 8838 935 213 103622 91706 9703 2213 143563 118358 16972 8233 311690 306393 2699 2598 27210 18462 268 8480 134488 112123 17319 5046 45330 38078 3626 3626 67953 57081 5436 5436 18890 16245 2645 77630 59847 593 17190 43898 21063 1935 20900 367366 301499 65867 35020 23228 366 11426 MAINTENANCE AND REPAIR 74899 62915 5992 5992 FOOD AND BEVERAGE 16386 12596 2396 1394 SITE EXPENSES 5750 5750 3407403 2827768 377211 202424 1199373 453220 1150367 1296645 79732 148726 8944 15691 25186 11223 16460468 2516490 11163669 13943978 2679180 3458619 0 18206 16306451 19346308 166870 182113 77321 41265 727000 527000 471947 471637 1443138 1222015 X 14948451 13460192 -85138 4664101 14863313 18124293 16306451 19346308 3145549 242232 -126801 0 X X 0 1 X 1 0 X 8386819 2098246 2912052 1643410 5769630 20810157 8386819 2098246 2912052 1643410 5769630 20810157 1673729 19136428 18911 11918 70329 103311 187425 391894 9052 227967 0 237019 3972 3600 26719 3292 5251 42834 21481904 2292543 0.89080 0.93360 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENT OF COSTS FROM TPW FOR SHARED EXPENSES - 2019 AMOUNT: $ 3,600. 2020 AMOUNT: $ 3,600. MISCELLANEOUS INCOME - 2019 AMOUNT: $ 372. 2021 AMOUNT: $ 26,719. 2022 AMOUNT: $ 3,292. 2023 AMOUNT: $ 5,251. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 598889 1200 47222 5879 641432 553393 140378 -89987 4895 598889 491058 1100 65475 4240 553393 224256 1300 265502 491058 201706 22550 224256 0.42592 0.00000 0.57408 1 0 9034600 9034600 7084533 2307079 4777454 334335 209411 124924 7000 7000 13943978 FINANCE LEASE PAYABLE 18611 DEFERRED REVENUE LIFE ESTATE 453026 471637 6778529 242232 -16655 225577 6552952 0 6552952 3390748 0 3390748 16655 16655 3407403 PART V, LINE 4: SPENDING POLICY AND HOW THE INVESTMENT OBJECTIVES RELATE TO THE SPENDING POLICY PURSUANT TO THE ACCUMULATED GIFTS IN THE PERMANENT ENDOWMENT, ALL CURRENT EARNINGS AND NET APPRECIATION OF INVESTMENTS ARE INTENDED TO FUND OPERATIONS AND ARE RECORDED AS NET ASSETS WITHOUT DONOR RESTRICTIONS. THE CIBOLO'S CURRENT POLICY IS TO MAINTAIN THE INVESTMENT EARNINGS AND NET APPRECIATION OF INVESTMENTS IN THE ENDOWMENT ACCOUNTS. PURSUANT TO THE TEXAS UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT, THE BOARD WILL LIMIT WITHDRAWALS TO 5% OF THE MARKET VALUE OF THE ENDOWMENTS AS SUCH TIME WHEN EXPENDITURES ARE APPROVED. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION DISCOUNTS PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS PART VI, LINE 1A INCLUDED IN LAND, BUILDINGS, AND EQUIPMENT IS APPROXIMATELY 56 ACRES OF HERFF FARM PROPERTY THAT HAS BEEN DESIGNATED AS A HISTORIC SITE THAT WAS LISTED ON THE NATIONAL HISTORICAL REGISTER OF HISTORIC PLACES IN 2009. INCLUDED ON THE SITE ARE SEVERAL STRUCTURES INCLUDING THE HERFF FARM HOUSE, GARAGE, SMOKEHOUSE, OUTHOUSE AND BARN. THE LAND AND BUILDINGS ARE RECORDED IN THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION UNDER LAND, BUILDINGS AND EQUIPMENT. THE STRUCTURES HAVE UNDERGONE SIGNIFICANT RENOVATION AND REPAIR SINCE 2009. ON APRIL 29, 2016, THE ORGANIZATION ENTERED INTO AN AGREEMENT WITH THE TEXAS AGRICULTURAL LAND TRUST (TRUST) WHEREBY THE ORGANIZATION GRANTED A CONSERVATION EASEMENT TO THE TRUST IN PERPETUITY RELATED TO THE HISTORICAL LAND AND BUILDINGS DISCUSSED ABOVE. THE BOARD APPROVED THE AGREEMENT AND CONSIDERS THE CONSERVATION EASEMENT TO BE IN KEEPING WITH THE ORGANIZATION'S MISSION OF CONSERVATION AND PRESERVATION OF LAND IN THE CIBOLO CREEK WATERSHED. AS A RESULT OF THE EASEMENT, THE ORGANIZATION RECORDED AN IMPAIRMENT CHARGE DURING 2016 OF $2,302,294 TO RECOGNIZE THE REDUCTION IN THE FAIR VALUE OF THE LAND AND BUILDINGS WHICH WAS RECORDED AS A PROGRAM EXPENSE IN THE ANNUAL AUDITED FINANCIAL STATEMENTS. SPECIAL EVENTS 302224 246800 55424 143231 302224 246800 55424 143231 143231 -87807 0 TUITION DISCOUNTS 21 16655 1 0 0 0 0 0 0 0 0 0 CAROLYN CHIPMAN EVANS CEO 144175 0 45000 0 0 0 5675 0 0 0 194850 0 0 0 CAROLYN CHIPMAN EVANS SPOUSE 194850 COMPENSATION 0 X 29474 THRIFT VALUE 0 0 0 FORM 990, PART V, LINE 13A CEO, CAROLYN CHIPMAN EVANS IS SPOUSE OF BRENT EVANS, BOARD MEMBER FORM 990, PART VI, SECTION A, LINE 1A WITH RESPECT TO GOVERNANCE AND VOTING RIGHTS, THE ORGANIZATION IS GOVERNED BY THE BOARD OF DIRECTORS (MEMBERS ARE VOLUNTEERS, EXCEPT FOR CEO, WHO IS PAID AS AN EMPLOYEE). THE GROUP'S DUTIES ARE AS FOLLOWS: THE DUTIES OF THE BOARD INCLUDE: APPROVE THE ORGANIZATION'S MISSION, VISION, AND DIRECTION; ENSURE THE FINANCIAL HEALTH OF THE ORGANIZATION THROUGH FUNDRAISING; ENSURE EFFECTIVE COMMUNITY RELATIONS; AND, TO GOVERN THE ORGANIZATION. THE ORGANIZATION HAS FOUR STANDING COMMITTEES: - EXECUTIVE COMMITTEE IS CHARGED WITH ASSESSING AND DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR. ALSO, IF THERE IS NOT A BOARD QUORUM, THE PRESIDENT MAY CALL AN EXECUTIVE COMMITTEE MEETING. - FINANCE COMMITTEE: THIS COMMITTEE IS CHARGED WITH PRESENTING THE ANNUAL BUDGET TO THE BOARD OF DIRECTORS FOR APPROVAL AND SERVING AS THE AUDIT COMMITTEE FOR ANY ANNUAL INDEPENDENT AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS. - DEVELOPMENT COMMITTEE: THIS COMMITTEE IS RESPONSIBLE FOR NOMINATING NEW DIRECTORS AND OFFICERS. - GOVERNANCE: THIS COMMITTEE IS RESPONSIBLE FOR PLANNING BOARD MEETINGS, RECRUITING NEW POTENTIAL DIRECTORS, SUBMITTING RECOMMENDATIONS ON NEW POTENTIAL DIRECTORS, AND PROVIDING GUIDANCE AND ORIENTATION TO THE NEW DIRECTORS. FORM 990, PART VI, SECTION A, LINE 2 BRENT EVANS, BOARD MEMBER, AND CAROLYN CHIPMAN EVANS, CEO, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE CHAIR OF EACH COMMITTEE IS RESPONSIBLE TO REPORT ACTIONS TAKEN, IF ANY, AT ANY COMMITTEE MEETING TO THE BOARD AT THE NEXT SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER AND FINANCE COMMITTEE HAVE RESPONSIBILITY TO REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FINANCE COMMITTEE MONITORS AND ENFORCES THE CONFLICT OF INTEREST ISSUES RELATED TO ITS BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE EVALUATES THE CEO'S COMPENSATION ANNUALLY AND USES INDUSTRY INFORMATION, INCLUDING SALARY STUDIES, TO DETERMINE THE MARKET, AS WELL AS, REVIEWS THE ACCOMPLISHMENTS DURING THE YEAR IN CONSIDERING ANY CHANGE IN COMPENSATION FOR THE NEXT YEAR. THE EXECUTIVE COMMITTEE ESTABLISHES THE CEO'S COMPENSATION ANNUALLY. THE COMMITTEE USES INDUSTRY SALARY SURVEYS IN ITS DELIBERATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT ITS BUSINESS OFFICE ON THE GROUNDS OF CIBOLO NATURE CENTER. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESS FOR ASSUMING RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR HAVE NOT CHANGED FROM THE PRIOR YEAR. SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION FRIENDS OF CIBOLO WILDERNESS DBA CIBOLO CENTER FOR CONSERVATION 140 CITY PARK RD BOERNE, TX 78006 EMPLOYER IDENTIFICATION NUMBER: 74-2564700 FOR THE YEAR ENDING DECEMBER 31, 2023 FRIENDS OF CIBOLO WILDERNESS, DBA CIBOLO CENTER FOR CONSERVATION, IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F)