2025-02-03T13:12:57-05:00 2024-03-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-04-01 381750543 FERNWOOD INC FERNWOOD INC FERN 2696956491 13988 RANGELINE ROAD NILES MI 49120 MARY L KRINOCK EXECUTIVE DIRECTOR 2696956491 2025-01-24 true BRADLEY J FETHEROLF P01766977 5742339366 2025-01-24 2023 2025-03-06 01:10:19Z MARY L KRINOCK 13988 RANGELINE ROAD NILES MI 49120 1507828 false X FERNWOODBOTANICAL.ORG X 1964 MI 105 ACRE BOTANICAL GARDEN AND NATURE PRESERVE DEDICATED TO EDUCATION OF ADULTS AND CHILDREN ABOUT THE ENVIRONMENT. 18 18 33 250 0 638673 698200 176905 546437 26202 41233 42429 37866 884209 1323736 0 0 658997 889902 0 165258 671630 705819 1330627 1595721 -446418 -271985 5151342 5227434 124877 177707 5026465 5049727 105 ACRE BOTANICAL GARDEN AND NATURE PRESERVE DEDICATED TO EDUCATION OF ADULTS AND CHILDREN ABOUT THE ENVIRONMENT. false false 1211968 546437 OPERATED AN EDUCATIONAL BOTANICAL GARDEN AND NATURE PRESERVE THAT SERVED MANY VISITORS AND SCHOOL CHILDREN DURING THE CURRENT FISCAL YEAR. 1211968 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 14 0 33 true false false false false false true true false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true false false MI X STEPHANIE POWERS 2696956491 13988 RANGELINE ROAD NILES MI 49120 CAROL LINE EXECUTIVE DI 40.00 X 80000 0 426 MARY L KRINOCK EXECUTIVE DI 40.00 X 0 0 0 MELANIE OWEN DIRECTOR 1.00 X 0 0 0 PAT YUZAWA-RUBIN DIRECTOR 1.00 X 0 0 0 JEAN MCMANUS DIRECTOR 1.00 X 0 0 0 BECKY FREDERICK DIRECTOR 1.00 X 0 0 0 JESSICA KAYONGO DIRECTOR 1.00 X 0 0 0 PEG KOHRING DIRECTOR 1.00 X 0 0 0 CHARLES DWAN DIRECTOR 1.00 X 0 0 0 PHILLIP ROSBOROUGH DIRECTOR 1.00 X 0 0 0 TOM FERGUSON DIRECTOR 1.00 X 0 0 0 GARY LAMBERTI DIRECTOR 1.00 X 0 0 0 SANDY SCHNEIDER DIRECTOR 1.00 X 0 0 0 LISA KIRK DIRECTOR 1.00 X 0 0 0 BARBARA LOW DIRECTOR 1.00 X 0 0 0 MARGE SPEARS DIRECTOR 1.00 X 0 0 0 THERESA RICHTER SECRETARY 2.00 X X 0 0 0 TRACY DIPPO CO-CHAIR 2.00 X X 0 0 0 AMANDA ROBERTS TREASURER 2.00 X X 0 0 0 MARY KEEFE CO-CHAIR 2.00 X X 0 0 0 80000 426 false false false 190329 8807 499064 698200 PROGRAM SERVICES 900099 541437 541437 CAFE RENT 532000 5000 5000 546437 41094 41094 104080 103941 139 139 139 8807 115263 80151 35112 35112 MISCELLANEOUS INCOME 2754 2754 2754 1323736 579303 46233 98754 19750 29629 49375 660717 554909 33808 72000 23339 17660 1949 3730 48385 36611 4041 7733 58707 44421 4904 9382 39063 39063 3000 3000 19005 19005 17324 9286 8038 8463 7637 826 36835 33151 3684 35558 32002 3556 9285 7663 1622 177825 160051 17774 46801 42121 4680 EDUCATIONAL EXPENSES 123484 123484 FACILITIES MAINTENANCE 77525 69772 7753 BANK FEES 31060 31060 COLLECTIONS AND GROUNDS 29942 29942 50649 32794 4477 13378 1595721 1211968 218495 165258 149251 140935 4000 4000 29500 29779 9512 5424066 2360490 3169346 3063576 1799245 1979632 5151342 5227434 41124 78866 16450 47461 44687 39030 22616 12350 124877 177707 X 4982400 4988989 44065 60738 5026465 5049727 5151342 5227434 X -271985 295581 -334 X false true true false X 386764 755044 581424 638673 698200 3060105 256510 123506 200971 280090 659454 1520531 218989 95786 113657 6609 4638 439679 862263 974336 896052 925372 1362292 5020315 31772 39000 18500 31124 34203 154599 31772 39000 18500 31124 34203 154599 4865716 37310 33535 14892 39137 46094 170968 37310 33535 14892 39137 46094 170968 899573 1007871 910944 964509 1408386 5191283 0.93730 0.92900 0.03000 0.04000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1799245 229098 48711 1979632 2212516 2000 -147875 267396 1799245 2094869 117647 2212516 1446608 668270 20009 2094869 1673155 -98547 128000 1446608 1.00000 false false 101731 101731 4149537 1688820 2460717 543994 334922 209072 557116 307031 250085 71688 29717 41971 3063576 SECURITY DEPOSITS 12350 12350 X 1699468 295581 80151 375732 1323736 1323736 1675872 80151 80151 1595721 1595721 SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER , MARCH 31, 2024 OR 2023 OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO MARCH 31, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 80,151 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 80,151 FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT OR TREASURER REVIEW THE FORM 990 BEFORE IT IS APPROVED FOR THE EXECUTIVE DIRECTOR'S SIGNATURE. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST STATEMENT IS COMPLETED ANNUALLY BY THE BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES IF APPLICABLE. THE BOARD OF DIRECTORS AGENDA INCLUDES A STATEMENT REQUESTING SUBMISSION OF ANY CHANGES TO THE ORIGINAL STATEMENT. IF THERE ARE ANY, THEY ARE RECORDED IN THE MEETING OF THE MINUTES AND KEPT IN THE FILE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR ANNUALLY AND ANY CHANGES ARE DISCLOSED IN THE MINUTES. THE BODY TAKES COMPARABILITY DATA INTO CONSIDERATION. THIS PROCESS WAS LAST PERFORMED IN 2023. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF FINANCIALS STATEMENTS, FORM 990, AND THE BYLAWS ARE AVAILABLE FOR REVIEW AT FERNWOOD. FORM 990, PART XI, LINE 9 OTHER CHANGE -334 THIS AMOUNT IS THE DIFFERENCE BETWEEN NET ASSETS PER PREVIOUSLY FILED TAX RETURN AND THE AMOUNT ASSESSED PER AUDITED FINANCIAL STATEMENTS.