2023-09-25T12:03:47-05:00 2022-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2022-01-01 231966295 BERKS NATURE BERK 6103724992 575 SAINT BERNARDINE STREET READING PA 19607 KIMBERLY J MURPHY PRESIDENT 6103724992 2023-09-23 1 KIMBERLY MURPHY 999009999 0 GARY J DUBAS P00252339 7177617910 2023-09-12 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KIMBERLY J MURPHY 575 SAINT BERNARDINE STREET READING PA 19607 6410126 0 X WWW.BERKSNATURE.ORG X 1974 PA BERKS NATURE IS THE LEADING AGENT FOR CONSERVATION OF THE ENVIRONMENT IN BERKS COUNTY. 17 17 38 298 -47592 0 5839967 5762351 396923 442073 761050 121439 44030 -10705 7041970 6315158 0 0 0 0 923376 1381025 0 0 92055 939677 1382518 1863053 2763543 5178917 3551615 35701734 38904986 1065980 606046 34635754 38298940 X OUR VISION IS TO BE A CORNERSTONE OF EXCELLENCE IN THE STEWARDSHIP OF THE ENVIRONMENT. CLEARLY IDENTIFIED WITH OUR SPECIFIC MISSION, WE STRIVE TO MEET THE EVER-CHANGING NEEDS OF THE COUNTY AND TO CONSERVE ITS HERITAGE AND ESSENTIAL CHARACTER. WE PROVIDE ENVIRONMENTAL LEADERSHIP, DIRECT ACTION, EXPERTISE, LAND USE PLANNING, ADVOCACY, RESEARCH AND EDUCATION. 0 0 1837167 36887 TO PRESERVE FARMLANDS, OPEN SPACES, WOODED HIGHLANDS AND HISTORICAL AREAS, AS WELL AS TO EDUCATE THE GENERAL PUBLIC AS TO THE IMPORTANCE OF CONSERVATION AND ENVIORNMENTAL ISSUES. IN 2022 WE PROTECTED 643 ACRES BY EASEMENT AND ACQUISITION BRINGING OUR TOTAL ACRES PROTECTED TO OVER 10,000. 338826 442073 EDUCATIONAL PROGRAMS: WE SERVED 791 STUDENTS THROUGH OUR SUMMER ECO CAMP, 56 CHILDREN IN OUR NATURE PRESCHOOL AND OVER 8,000 STUDENTS AND VISITORS WHO CAME TO THE NATURE PLACE TO LEARN ABOUT THE ENVIRONMENT, CONSERVATION, WATERSHED SCIENCE AND TO CONNECT WITH NATURE. 2175993 1 1 0 0 0 0 1 0 0 1 1 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 1 38 0 1 38 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 6103724992 575 SAINT BERNARDINE STREET READING PA 19607 ERIC W JENKINS CHAIRMAN/DIRECTOR 1.00 X X 0 0 0 CHRISTOPHER HARTMAN VICE CHAIRMAN/DIRECTOR 1.00 X X 0 0 0 DAVID J BREITEGAM TREASURER/DIRECTOR 1.00 X X 0 0 0 TIMOTHY FW KEELER CORPORATE SECRETARY/DIRECT 1.00 X X 0 0 0 DANIEL P BECKER DIRECTOR 1.00 X 0 0 0 NICHOLAS BIEBER DIRECTOR 1.00 X 0 0 0 LAUREN BRALSKI DIRECTOR 1.00 X 0 0 0 JEFFREY C EUCLIDE DIRECTOR 1.00 X 0 0 0 DINA GERACIMOS WERT DIRECTOR 1.00 X 0 0 0 DR TERRY D HAND DIRECTOR 1.00 X 0 0 0 DARRYL JENKINS DIRECTOR 1.00 X 0 0 0 BETH M KOHL DIRECTOR 1.00 X 0 0 0 SHARON MAST DIRECTOR 1.00 X 0 0 0 TANYA MELENDEZ DIRECTOR 1.00 X 0 0 0 CHIARA RENNINGER DIRECTOR 1.00 X 0 0 0 RODNEY RIDLEY DIRECTOR 1.00 X 0 0 0 KURT W SCHNEIDMILLER DIRECTOR 1.00 X 0 0 0 KIMBERLY J MURPHY PRESIDENT 40.00 1.00 X 175054 0 11491 175054 0 11491 1 0 1 0 0 5762351 1857361 5762351 TUITION AND PROGRAM FE 900099 442073 442073 442073 46046 46046 37960 85552 -47592 -47592 -47592 75393 0 75393 75393 75393 18972 9416 9556 9556 MISCELLANEOUS INCOME 900099 27331 27331 27331 6315158 478960 -47592 121439 X 186545 128197 50694 7654 973811 669222 264636 39953 108446 74526 29470 4450 112223 77122 30497 4604 4069 4069 672778 639465 28595 4718 12452 6904 5548 142157 134691 3514 3952 11681 8187 3036 458 67520 50169 14525 2826 11756 11147 350 259 23899 21866 1618 415 27306 6640 20275 391 155020 139055 7920 8045 76378 57075 16771 2532 SUPPLIES 73830 51909 17366 4555 EASEMENT ACQUISITION CO 40146 40146 RECEPTIONS 16198 16198 BANK FEES 12407 10859 1345 203 34921 28546 4883 1492 2763543 2175993 495495 92055 1204663 489741 1049889 501125 11666 0 181702 255644 23964 37147 14844 17000 11844790 1024956 5072570 10819834 21852353 23398511 6290083 3385984 35701734 38904986 525210 115391 236967 197494 303803 293161 1065980 606046 X 8635014 10734591 26000740 27564349 34635754 38298940 35701734 38904986 X 3551615 -491187 602758 X X 0 1 X 1 0 X 1388914 1793861 2916642 5839967 5762351 17701735 1388914 1793861 2916642 5839967 5762351 17701735 6843969 10857766 26374 33710 41187 31211 40536 173018 31260 21841 15201 40667 27331 136300 18011053 1067850 0.60280 0.51760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 140 9806.61 1 1 830.00 81967 1 3003437 820471 -361896 61600 14428 3385984 3091067 91271 379679 532855 25725 3003437 1710375 1010169 465617 76485 18609 3091067 1376911 115267 282978 52553 12228 1710375 1451508 111601 -80918 95297 9983 1376911 0.00000 0.36000 0.64000 1 0 2248393 2248393 8834352 597146 8237206 64357 4195 60162 629388 419062 210326 68300 4553 63747 10819834 CONSERVATION EASEMENTS HELD 23398511 C 23398511 BENEFICIAL INTEREST 3385984 3385984 X 5918939 -491187 94968 -396219 6315158 0 6315158 2858511 94968 94968 2763543 0 2763543 PART II, LINE 9: CONSERVATION EASEMENTS ARE EITHER RECORDED AS A DONATED EASEMENT OR PURCHASED EASEMENT BASED ON THE APPRAISAL VALUE ON THE BALANCE SHEET. THEY ARE REPORTED AS SEPARATE LINE ITEMS. REVENUES ARE REPORTED ON THE INCOME STATEMENT AS A PERMANENTLY RESTRICTED ASSET FOR CONSERVATION EASEMENTS. EXPENSES ARE COMMINGLED UNDER THE EXPENSE SECTION FOR THE EASEMENTS DEPENDING ON WHAT THE EXPENSE IS FOR SUCH AS TRAVEL, POSTAGE, SALARIES, ETC. PART V, LINE 4: THE BOARD DESIGNATED FUND IS USED FOR OPERATING COSTS IF THE ORGANIZATION NEEDS TO PULL FUNDS TO COVER COSTS. THE PERMANENT ENDOWMENT IS USED TO MAINTAIN THE PROPERTY OWNED BY THE ORGANIZATION. A NEW PERMANENT ENDOWMENT WAS ESTABLISHED IN THE CURRENT YEAR IN WHICH THE INCOME ONLY CAN BE USED FOR ENVIRONMENTAL EDUCATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ON ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS NET WITH INVENTORY SALES 9,416. RENTAL EXPENSES NET OF RENTAL INCOME 85,552. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS NET WITH INVENTORY SALES 9,416. RENTAL EXPENSES NET WITH RENTAL INCOME 85,552. X X X X X 0 0 0 0 0 0 0 0 0 KIMBERLY J MURPHY PRESIDENT 175054 0 0 0 0 0 0 0 11491 0 186545 0 0 0 X 9 1857361 OPINION OF EXPERTS 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B INDIVIDUAL COMMITTEES WILL TAKE MINUTES, BUT ANYTHING THAT NEEDS ACTION WILL GO FROM THESE COMMITTEES TO THE BOARD WHO WILL THEN VOTE ON THE ACTION. THE ACTION AND BOARD APPROVAL ON THE ACTION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FORM 990 IS FILED, IT IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE BOARD FOR APPROPRIATENESS AND CORRECTNESS. THE FORM IS THEN SENT TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C INTERESTED PARTIES ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT. IF THERE IS REASON TO BELIEVE THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS BETWEEN THE ORGANIZATION AND AN INTERESTED PARTY, THE BOARD OF DIRECTORS DETERMINES THE APPROPIATE RESPONSE. IF THE CONFLICT INVOLVES AN EMPLOYEE OTHER THAN THE PRESIDENT, THE PRESIDENT IS RESPONSIBLE FOR REVIEWING THE MATTER AND TAKING THE APPROPIATE ACTION TO PROTECT THE ORGANZATION. THE PRESIDENT THEN REPORTS THE RESULTS OF THE REVIEW TO THE CHAIRMAN OF THE BOARD. THE CHAIRMAN, WITH THE EXECUTIVE COMMITTEE, WILL THEN DETERMINE IF FURTHER BOARD REVIEW OR ACTION IS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S SALARY IS DETERMINED BY THE BOARD EXECUTIVE COMMITTEE. THE COMMITTEE USES FORM 990 FROM SIMILAR ORGANIZATIONS TO DETERMINE APPROPIATENESS. THE PRESIDENT REVIEWS THE SALARIES FOR OTHER POSITIONS USING THE FORMS 990 INFORMATION OR SIMILAR ORGANIZATIONS, AND, IF DEEMED NECESSARY AND APPROPIATE, APPROACHES THE BOARD OF DIRECTORS FOR APPROVAL FOR INCREASES TO ALL EMPLOYEES' SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 992. MANAGEMENT AND GENERAL EXPENSES 136. FUNDRAISING EXPENSES 22. TOTAL EXPENSES 1,150. CONSTRUCTION AND SUBCONTRACTOR FEES: PROGRAM SERVICE EXPENSES 638,473. MANAGEMENT AND GENERAL EXPENSES 28,459. FUNDRAISING EXPENSES 4,696. TOTAL EXPENSES 671,628. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS FROM AFFILIATED ENTITY-BCCP 602,758. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BERKS NATURE EDUCATION PROGRAMS LLC 575 SAINT BERNARDINE ST READING PA 18607 830655708 OPERATE NATURE PRESCHOOL AND A SEASONAL NATURE DAY CAMP PA 490198 162040 BERKS NATURE BERKS COUNTY CONSERVANCY PROPERTIES INC 575 SAINT BERNARDINE ST READING PA 18607 300062362 HOLD TITLE TO FEE-OWNED PROPERTY THAT IS DONATED/PURCHASED BY BERKS NATURE PA 501(C)(3) TYPE I SUPPORTING N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 BERKS COUNTY CONSERVANCY PROPERTIES INC S 602758 BOOK VALUE