2025-11-17T14:37:41-05:00 2024-12-31 263838358 BRINKER SIMPSON & COMPANY LLC 1400 N PROVIDENCE RD BLDG 2 STE 20 MEDIA PA 19063 990 2024-01-01 231600703 NICHOLAS NEWLIN FOUNDATION NICH 6104592359 219 S CHEYNEY RD GLEN MILLS PA 19342 DAVID FOULKE TREASURER 6104592359 2025-11-17 false THOMAS J MCGARRIGLE JR CPA P01246723 6105445900 2025-11-17 2024 2025-03-06 01:10:19Z DAVID FOULKE 219 S CHEYNEY ROAD GLEN MILLS PA 19342 8090626 false X WWW.NEWLINGRISTMILL.ORG X 1960 PA TO MAINTAIN, PRESERVE, AND OPEN TO THE PUBLIC HISTORIC PROPERTIES AND LAND KNOWN AS NEWLIN MILL PARK FOR THE PUBLIC'S EDUCATION AND ENJOYMENT. THE PARK IS COMPRISED OF 160 ACRES WITH SEVERAL HISTORIC STRUCTURES - INCLUDING A WORKING WATER POWERED GRIST MILL BUILT IN 1704. APPROXIMATELY 48,000 VISITORS A YEAR ENJOY A VARIETY OF ACTIVITIES INCLUDING ENVIRONMENTAL AND HISTORICAL EDUCATION, NATURE TRAILS, FISHING PONDS, BASEBALL DIAMONDS, AND PICNIC AREAS. 17 14 23 107 0 215432 138741 68706 131831 277336 1795844 36890 84632 598364 2151048 0 0 593689 597344 0 103976 325402 338313 919091 935657 -320727 1215391 18749240 19488499 1131 5138 18748109 19483361 X TO MAINTAIN, PRESERVE, AND OPEN TO THE PUBLIC HISTORIC PROPERTIES AND LAND KNOWN AS NEWLIN MILL PARK FOR THE PUBLIC'S EDUCATION AND ENJOYMENT. THE PARK IS COMPRISED OF 160 ACRES WITH SEVERAL HISTORIC STRUCTURES - INCLUDING A WORKING WATER POWERED GRIST MILL BUILT IN 1704. APPROXIMATELY 48,000 VISITORS A YEAR ENJOY A VARIETY OF ACTIVITIES INCLUDING ENVIRONMENTAL AND HISTORICAL EDUCATION, NATURE TRAILS, FISHING PONDS, BASEBALL DIAMONDS, AND PICNIC AREAS. false false 608778 131831 REVENUE GENERATED TO SUPPORT PARK PROGRAMS 608778 true true false false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 10 0 23 true false false false false false false false false X 17 14 true false false false false false false true true false false true true true true true true true false false PA X DAVID FOULKE 6104592359 219 S CHEYNEY ROAD GLEN MILLS PA 19342 ANTHONY SHAHAN EXECUTIVE DI 40.00 X 94697 0 0 JANE ALAVI TRUSTEE 1.00 X 0 0 0 BEVERLEE BARNES HISTORIAN 1.00 X X 0 0 0 DAVID FOULKE TREASURER 5.00 X X 0 0 0 MARK GENNARO TRUSTEE 1.00 X 0 0 0 MARK WILLCOX III TRUSTEE 1.00 X 0 0 0 LUCY BELL JARKA-SELLERS TRUSTEE 1.00 X 0 0 0 HENRY F THOMPSON JR VICE CHAIR 1.00 X X 0 0 0 MICHAEL KNIGHT TRUSTEE 8.50 X 0 0 0 ROBERT G LITTLE TRUSTEE 1.00 X 0 0 0 KEVIN MAGERR TRUSTEE 1.00 X 0 0 0 DIANA MCCARTHY PRESIDENT 1.00 X 0 0 0 TIM MOORE TRUSTEE 1.00 X 0 0 0 MARY ALICE PEELING TRUSTEE 1.00 X 0 0 0 WILLIAM PLUTA SECRETARY 1.00 X X 0 0 0 FRANCES STEAD SELLERS TRUSTEE 5.00 X 0 0 0 MORTIMER NEWLIN SELLERS CHAIR 3.00 X X 0 0 0 ARTHUR STRAWBRIDGE TRUSTEE 1.00 X 0 0 0 94697 false false false VICTORIAN HERITAGE PO BOX 186 CHRISTIANA PA 17509 RESTORATION 178493 1 11650 37589 89502 138741 PROGRAM FEES 131831 131831 131831 535649 535649 7183279 5923084 1260195 1260195 1260195 32078 11650 16494 15584 ERC 35735 35735 EASEMENT 19676 19676 MISCELLANEOUS 13637 13637 69048 2151048 200879 1795844 465798 298110 111792 55896 11580 7411 2779 1390 83105 53187 19945 9973 36861 23591 8847 4423 9747 9747 9993 9993 21043 13467 5051 2525 46463 29736 11151 5576 87373 55918 20970 10485 33457 26766 6691 REPAIRS AND MAINTENANCE 85759 54886 20582 10291 FISHING PROGRAM 10227 10227 SUMMER DISCOVERY PROGRAM 7029 7029 OTHER PROJECTS AND PROGRA 6690 5218 1472 20532 13239 5348 1945 935657 608778 222903 103976 522742 384143 3537636 842133 19676 39352 10320 10335 4303467 1962587 2261787 2340880 12342089 15853829 54990 17827 18749240 19488499 4001 1131 1137 1131 5138 X 18639937 19336446 108172 146915 18748109 19483361 18749240 19488499 1215391 -480139 X true X false true false X 168490 256162 231811 215432 138741 1010636 168490 256162 231811 215432 138741 1010636 1010636 400000 377071 233127 504992 535649 2050839 25176 25676 4000 19676 97485 172013 3233488 623416 0.31260 0.32900 X PART II, LINE 10 OTHER INCOME 172,013 PART II, LINE 17B THE NICHOLAS NEWLIN FOUNDATION PRESERVES AND OPERATES THE NEWLIN GRIST MILL AND THE SURROUNDING 160 ACRE PARK FOR EDUCATION OF THE PUBLIC AND CONSERVATION AND FOR HISTORICAL PRESERVATION AND ENVIRONMENTAL CONSERVATION PURPOSES IN GLEN MILLS, PA. THE FOUNDATION CONDUCTS VARIED ACTIVITIES AT THE MILL AND IN THE PARK THROUGHOUT THE YEAR, IN ORDER TO BRING THE PUBLIC TO THE SITE AND MAKE THEM AWARE OF THE SITE'S HISTORICAL AND ECOLOGICAL SIGNIFICANCE. THE NEWLIN FAMILY CAME TO THE AREA IN 1682, AND CONSTRUCTED THE MILL IN 1704. UNTIL 1941 THE MILL WAS AN OPERATING GRIST MILL OWNED AND OPERATED BY THREE DIFFERENT FAMILIES. IN 1956 A DESCENDENT OF THE NEWLINS PURCHASED THE SITE AND BEGAN RESTORING IT. IN 1960, THE FOUNDATION WAS INCORPORATED TO OWN AND OPERATE THE SITE AS A PUBLIC CHARITY WITH AN HISTORICAL AND ENVIRONMENTAL MISSION. FOR MANY YEARS THE FOUNDATION OPERATED AS A PUBLIC CHARITY, BUT SEVERAL YEARS AGO ITS LEVEL OF PUBLIC SUPPORT DECREASED AND ITS LEVEL OF INVESTMENT INCOME ROSE SO THAT IT WAS DEEMED TO BE A PRIVATE FOUNDATION. THE DECREASE IN PUBLIC SUPPORT WAS PRIMARILY ATTRIBUTABLE TO A DECREASE IN FUNDING FROM THE COMMONWEALTH OF PENNSYLVANIA. DURING THE ADVANCE RULING PERIOD, THE FOUNDATION HAS ENGAGED IN FOCUSED EFFORTS TO INCREASE ITS PUBLIC SUPPORT. DESPITE THE EFFECTS OF THE COVID PANDEMIC, IT HAS QUADRUPLED INDIVIDUAL DONATIONS IN YEARS 2021 AND 2022 WITH NO SINGLE DONOR CONTRIBUTING MORE THAN 2% OF THE TOTAL SUPPORT OVER THE FIVE YEAR REPORTING PERIOD. IT HAS EXPERIENCED A STEADY INCREASE IN OBTAINING GRANTS, EXCEPT FOR A RECENT DECREASE IN 2022. THE HIRING OF A DEVELOPMENT MANAGER IN 2017 HAS BEEN CRITICAL IN ACHIEVING THIS INCREASE. FOR THE ADVANCE RULING PERIOD, THE FOUNDATION NOW HAS A PUBLIC SUPPORT FRACTION OF 30.8%. THE FOUNDATION INCREASED ITS GRANT APPLICATIONS DURING THE ADVANCE RULING PERIOD BUT, DUE TO ITS PRIVATE FOUNDATION STATUS SEVERAL OF THE GRANT APPLICATIONS HAVE BEEN DENIED AND INDIVIDUALS HAVE BEEN UNABLE TO RECOMMEND GRANTS FROM THEIR DONOR-ADVISED FUNDS BECAUSE THE FOUNDATION IS CLASSIFIED AS A PRIVATE FOUNDATION. WITH A DETERMINATION THAT THE FOUNDATION IS A PUBLIC CHARITY, IT EXPECTS TO HAVE MORE OPPORTUNITIES TO OBTAIN CONTRIBUTIONS AND TO READILY ACHIEVE AND MAINTAIN A ONE-THIRD PUBLIC SUPPORT FRACTION. AS REQUIRED BY THE INSTRUCTIONS TO FORM 8940, PART II 8I, THE FOUNDATION HAS ATTACHED INCOME AND EXPENSE INFORMATION FOR THE 60-MONTH TERMINATION PERIOD (JANUARY 1, 2019 - DECEMBER 31, 2023) AND A COMPLETED SCHEDULE A, PART II OF THE FORM 990 FOR 2022, THE FINAL YEAR OF THE TERMINATION PERIOD. AS SCHEDULE A SHOWS, THE FOUNDATION'S OPERATIONS RESULT IN A PUBLIC SUPPORT PERCENTAGE OF 30.8%. BECAUSE THE FOUNDATION HAS NOT YET ACHIEVED FULL ONE-THIRD PUBLIC SUPPORT BECAUSE OF ITS STILL HIGH INVESTMENT INCOME, THE FOLLOWING FACTS AND CIRCUMSTANCES ANALYSIS WILL EVIDENCE HOW IT QUALIFIES UNDER THIS REGULATORY TEST. THE FOUNDATION'S SOLICITATION EFFORTS AND ITS STATUS AS A HISTORICAL AND ENVIRONMENTAL SITE PROVIDING EDUCATION TO THE GENERAL PUBLIC, QUALIFY IT AS AN INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(VI) PUBLIC CHARITY UNDER THE 10% "FACTS AND CIRCUMSTANCES TEST" (THE "TEST). IN ORDER TO MEET THE TEST, THE RELEVANT REGULATIONS REQUIRE THAT AN ORGANIZATION NORMALLY RECEIVE A SUBSTANTIAL AMOUNT OF GOVERNMENTAL OR PUBLIC SUPPORT EQUALING AT LEAST 10% OF TOTAL SUPPORT. THE TEST ALSO REQUIRES THAT AN ORGANIZATION BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. THIS REQUIREMENT IS MET IF THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY OR MEMBERSHIP GROUP INVOLVED. AS EVIDENCED IN SCHEDULE A, GIFTS, GRANTS AND CONTRIBUTIONS MARKEDLY INCREASED DURING THE ADVANCE RULING PERIOD DESPITE THE EFFECTS OF COVID SHUT DOWNS, ALMOST QUADRUPLING FROM 2019 TO 2023. INDIVIDUAL DONATIONS AND GRANTS SHOW MARKED INCREASES AS WELL (SEE ATTACHED SCHEDULE A). THE REGULATIONS STATE THAT, IN ADDITION TO THE REQUIREMENTS THAT THE ORGANIZATION SATISFY THE 10% PUBLIC SUPPORT REQUIREMENT AND BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT, ALL PERTINENT FACTS AND CIRCUMSTANCES WILL BE CONSIDERED IN DETERMINING WHETHER AN ORGANIZATION MEETS THE TEST. THE REGULATIONS SET OUT FIVE SPECIFIC FACTORS TO BE TAKEN INTO CONSIDERATION. THE REGULATIONS STATE THAT THE ORGANIZATION IS NOT GENERALLY REQUIRED TO SATISFY ALL OF THE FACTORS. AS DISCUSSED BELOW HOWEVER, THE FOUNDATION SATISFIES EACH OF THE FIVE FACTORS. THE FIRST FACTOR IS THE ORGANIZATION'S PERCENTAGE OF PUBLIC SUPPORT ABOVE THE 10% REQUIREMENT. THE REGULATIONS STATE THAT THE HIGHER THE PERCENTAGE ABOVE THE 10% REQUIREMENT, THE LOWER THE BURDEN OF THE ORGANIZATION IN RELYING ON OTHER FACTORS TO SHOW THAT IT IS PUBLICLY SUPPORTED. THE REGULATIONS ALSO STATE THAT IF INVESTMENT INCOME REDUCES THE ORGANIZATION'S PERCENTAGE OF PUBLIC SUPPORT, THAT FACT WILL BE CONSIDERED EVIDENCE THAT THE ORGANIZATION IS PUBLICLY SUPPORTED IF THE INVESTMENT ASSETS WERE CONTRIBUTED BY THE GENERAL PUBLIC INSTEAD OF BY A FEW INDIVIDUALS OR FAMILIES. THE RESERVE FUNDS WERE NOT CONTRIBUTED BY A FEW INDIVIDUALS AND HAVE INCREASED IN VALUE LARGELY BY PRUDENT INVESTMENT MANAGEMENT. THE FOUNDATION NOW HAS 30.8% PUBLIC SUPPORT. CONSIDERING THE FOUNDATION'S PUBLIC SUPPORT OF 30.8% AT THE END OF THE ADVANCE RULING PERIOD, ITS RELIANCE ON OTHER FACTORS TO SHOW THAT IT IS PUBLICLY SUPPORTED IS CONSIDERABLY LOWER. THE SECOND FACTOR OVERLAPS TO SOME EXTENT WITH THE FIRST. UNDER THE SECOND FACTOR, THE FACT THAT AN ORGANIZATION MEETS THE 10% REQUIREMENT THROUGH SUPPORT FROM GOVERNMENTAL UNITS OR DIRECTLY OR INDIRECTLY FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, WILL BE CONSIDERED EVIDENCE THAT THE ORGANIZATION IS PUBLICLY SUPPORTED. IN DETERMINING WHAT IS A REPRESENTATIVE NUMBER OF PERSONS, CONSIDERATION IS GIVEN TO WHETHER IT LIMITS ITS ACTIVITIES TO A PARTICULAR REGION OR A SPECIAL FIELD WHICH CAN BE EXPECTED TO APPEAL TO A LIMITED NUMBER OF PERSONS. THE FOUNDATION AVERAGES APPROXIMATELY 46,000 VISITORS TO ITS HISTORIC SITE EACH YEAR. IN ADDITION, IT RECEIVES DONATIONS FROM A BROAD RANGE OF INDIVIDUALS. AS EVIDENCED ON SCHEDULE A, NO SINGLE DONOR THAT IS NOT A PUBLIC CHARITY OR GOVERNMENTAL AGENCY MADE GIFTS THAT EXCEEDED 2% OF TOTAL SUPPORT WITHIN THE FIVE-YEAR PERIOD. UNDER THE THIRD FACTOR, THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS IS CONSIDERED EVIDENCE THAT THE ORGANIZATION IS PUBLICLY SUPPORTED. AS SHOWN BY THE SHORT BIOGRAPHIES ATTACHED (SEE EXHIBIT A), THE MEMBERS OF THE FOUNDATION'S GOVERNING BODY ARE BROADLY REPRESENTATIVE OF PUBLIC INTERESTS. THIS IS NOT AN ORGANIZATION WITH A GOVERNING BODY WHICH REPRESENTS THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS, BUT RATHER THE FOUNDATION HAS A GOVERNING BODY WHICH REPRESENTS THE INTERESTS OF THE PUBLIC AS A WHOLE. THE FOUNDATION MEETS THE FOURTH FACTOR EVIDENCING PUBLIC SUPPORT: THAT THE ORGANIZATION GENERALLY PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. THE REGULATIONS GIVE THE EXAMPLES OF A MUSEUM OR LIBRARY WHICH HOLDS OPEN ITS BUILDING OR FACILITIES TO THE PUBLIC, A SYMPHONY ORCHESTRA WHICH GIVES PUBLIC PERFORMANCES, A CONSERVATION ORGANIZATION WHICH PROVIDES EDUCATIONAL SERVICES TO THE PUBLIC THROUGH THE DISTRIBUTION OF EDUCATIONAL MATERIALS OR AN OLD AGE HOME WHICH PROVIDES RESIDENTIAL SERVICES FOR MEMBERS OF THE GENERAL PUBLIC. LIKE A MUSEUM, THE FOUNDATION HOLDS ITS HISTORICAL BUILDINGS AND SITE OPEN TO THE PUBLIC FOR EDUCATIONAL PURPOSES ON A DAILY BASIS. LIKE A SYMPHONY ORCHESTRA, THE FOUNDATION PROVIDES PUBLIC PROGRAMS AND EDUCATION, IN THE FOUNDATION'S CASE IN THE AREAS OF HISTORY, PRESERVATION AND ENVIRONMENTAL CONSERVATION. AND LIKE A CONSERVATION ORGANIZATION, THE FOUNDATION PROVIDES EDUCATION ON ISSUES RELATED TO CONSERVATION. THIS FACTOR STRONGLY SUPPORTS THE FOUNDATION'S STATUS AS A PUBLIC CHARITY. THE FIFTH AREA OF THE REGULATION'S DISCUSSION PROVIDES THREE ADDITIONAL FACTORS TO BE CONSIDERED IN DETERMINING WHETHER A MEMBERSHIP ORGANIZATION IS PUBLICLY SUPPORTED. ALTHOUGH THE FOUNDATION DOES NOT HAVE MEMBERS WITH VOTING RIGHTS, SUCH AS THE RIGHT TO ELECT ITS GOVERNING BODY, IT DOES HAVE CONTRIBUTING MEMBERS BASED ON THE PAYMENT OF DUES, SIMILAR TO CONTRIBUTING MEMBERS OF A MUSEUM. THE FIRST OF THE THREE ADDITIONAL FACTORS IN THE CASE OF A MEMBERSHIP ORGANIZATION IS WHETHER THE SOLICITATION FOR DUES-PAYING MEMBERS IS DESIGNED TO ENROLL A SUBSTANTIAL NUMBER OF PERSONS IN THE COMMUNITY OR AREA, OR IN A PARTICULAR PROFESSION OR FIELD OF SPECIAL INTEREST (CONSIDERING THE SIZE OF THE AREA AND THE NATURE OF THE ORGANIZATION'S ACTIVITIES). THE FOUNDATION'S SOLICITATION ACTIVITIES ARE DE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 306677 306677 3583058 1690197 1892861 2199538 SALES TAX PAYABLE 1137 1137 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE STATE LAW. THE ORGANIZATION HOLDS A PUBLIC CHARITY STATUS WITH THE IRS. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. IF THE ORGANIZATION WERE TO INCUR ANY INCOME TAX LIABILITY IN THE FUTURE, INTEREST ON ANY INCOME TAX LIABILITY WOULD BE REPORTED AS INTEREST EXPENSE, AND PENALTIES ON ANY INCOME TAX WOULD BE REPORTED AS INCOME TAXES. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2024. THE ORGANIZATION'S FORMS 990 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. 5K RUN 13978 4500 9478 6475 TAVERN NIGHT 10450 800 9650 1756 3 17958 6350 11608 8263 42386 11650 30736 16494 16494 14242 FORM 990 - ORGANIZATION'S MISSION TO MAINTAIN, PRESERVE, AND OPEN TO THE PUBLIC HISTORIC PROPERTIES AND LAND KNOWN AS NEWLIN MILL PARK FOR THE PUBLIC'S EDUCATION AND ENJOYMENT. THE PARK IS COMPRISED OF 160 ACRES WITH SEVERAL HISTORIC STRUCTURES - INCLUDING A WORKING WATER POWERED GRIST MILL BUILT IN 1704. APPROXIMATELY 48,000 VISITORS A YEAR ENJOY A VARIETY OF ACTIVITIES INCLUDING ENVIRONMENTAL AND HISTORICAL EDUCATION, NATURE TRAILS, FISHING PONDS, BASEBALL DIAMONDS, AND PICNIC AREAS. FORM 990, PAGE 6, PART VI, LINE 2 MORTIMER SELLERS FRANCES SELLERS SPOUSES MORTIMER SELLERS LUCY BELL JARKA-SELLERS SIBLINGS MORTIMER SELLERS WILLIAM PLUTA IN-LAWS MARK WILCOX III TIMOTHY MOORE IN-LAWS FRANCES SELLERS LUCY BELL JARKA-SELLERS IN-LAWS FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS CIRCULATED TO THE ENTIRE BOARD FOR QUESTIONS AND COMMENTS. THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE 990 FOR APPROVAL AND SIGNATURE BY THE TREASURER. FORM 990, PAGE 6, PART VI, LINE 12C EACH TRUSTEE IS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. THE GOVERNANCE COMMITTEE MONITORS COMPLIANCE WITH THIS REQUIREMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS IS INVOLVED WITH THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.