2023-12-21T11:50:45-06:00 2023-02-28 271235638 MCM CPAS & ADVISORS LLP 101 S FIFTH STREET SUITE 2100 LOUISVILLE KY 40202 990 2022-03-01 610444651 ISAAC W BERNHEIM FOUNDATION ISAA 5029558512 HIGHWAY 245-2499 CLERMONT ROAD CLERMONT KY 40110 MARK WOURMS EXECUTIVE DIRECTOR 5029558512 2023-12-20 1 MARK WOURMS 999009999 0 CHRISTINE KEITH CPA P00963290 5027491900 2023-12-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BERNHEIM ARBORETUM AND RESEARCH FOREST MARK WOURMS HIGHWAY 245-2499 CLERMONT ROAD CLERMONT KY 40110 8919607 0 X WWW.BERNHEIM.ORG X 1929 KY TO CONNECT PEOPLE WITH NATURE THROUGH LAND CONSERVATION, EDUCATION, ECOLOGICAL RESEARCH AND SUSTAINABLE LANDSCAPES. 27 27 94 157 0 0 3418011 5717009 1059555 1080156 893297 -61070 248492 405644 5619355 7141739 0 0 0 0 2886839 3198514 0 0 411844 1702084 2056918 4588923 5255432 1030432 1886307 72773780 66664444 524085 637934 72249695 66026510 X BY CONNECTING PEOPLE WITH NATURE, BERNHEIM IMPROVES QUALITY OF LIFE, THE UNDERSTANDING OF ECOLOGICAL ISSUES AND THE ECONOMIC AND SOCIAL VALUES OF NATURE. 0 0 4277032 1080156 BERNHEIM ENCOMPASSES 16,143 ACRES AND IS THE LARGEST PRIVATELY HELD FOREST IN THE EASTERN UNITED STATES DEDICATED TO NATURE-BASED EDUCATION AND CONSERVATION. ANNUALLY, BERNHEIM WELCOMES 350,000 VISITORS AND PROVIDED NATURE-BASED EDUCATION TO OVER 10,000 STUDENTS AND THEIR FAMILIES. BERNHEIM'S MISSION, CONNECTING PEOPLE WITH NATURE IS REALIZED WHEN A VISITOR EXPLORES OUR SCENIC WOODLANDS CROSSED BY OVER 40 MILES OF HIKING TRAILS; ATTENDS AN AWARD-WINNING NATURE-BASED EDUCATION PROGRAM; VOLUNTEERS WITH HORTICULTURE IN BERNHEIM'S 600-ACRE ARBORETUM; MEETS AN ARTIST CREATING "ART IN NATURE" AS PART OF BERNHEIM'S FORTY + YEARS ARTIST IN RESIDENCY PROGRAM; PARTICIPATES IN A "FREE PLAY DAY" HOSTED BY BERNHEIM'S CHILDREN AT PLAY NETWORK; ENJOYS A MEAL HARVESTED FROM BERNHEIM'S EDIBLE GARDEN AND PREPARED AT ISAAC'S CAF; AND THROUGH BERNHEIM'S ECOLOGICAL STEWARDSHIP, SCIENTIFIC RESEARCH, AND CONSERVATION EFFORTS. BERNHEIM'S VISION IS TO BECOME "A NATIONALLY TREASURED LEADER IN ECOLOGICAL STEWARDSHIP THAT INSPIRES THE EXPLORATION OF OUR DEEP CONNECTIONS WITH NATURE." FRAMED BY THIS VISION, BERNHEIM FOREST INITIATIVES STRATEGICALLY ADDRESS HOW WE APPROACH OUR WORK, THROUGH FOUR BIG IDEAS THOUGHT LEADERSHIP, ACTIONS BEYOND OUR BORDERS, LEADERSHIP IN ECOLOGICAL STEWARDSHIP, AND EXPLORING DEEP CONNECTIONS WITH NATURE. BERNHEIM WORKS AT THE REGIONAL LEVEL, FOCUSING ON BUILDING UNIQUE PARTNERSHIPS AND LEVERAGING COLLECTIVE IMPACT, HELPING US ACHIEVE OUR MISSION AND VISION. 4277032 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 48 0 1 94 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X ISAAC W BERNHEIM FOUNDATION 5029558512 2499 CLERMONT ROAD PO BOX 130 CLERMONT KY 40110 CLIFF ASHBURNER TRUSTEE 5.00 X 0 0 0 REGINA BECKMAN TRUSTEE 5.00 X 0 0 0 BRIAN DOHENY TRUSTEE 5.00 X 0 0 0 ANNE FULLER TRUSTEE 5.00 X 0 0 0 SUSAN HAMILTON TRUSTEE 5.00 X 0 0 0 DAVID HANDMAKER TRUSTEE 5.00 X 0 0 0 BARBARA HURT TRUSTEE 5.00 X 0 0 0 ALAN KAMEI TRUSTEE 5.00 X 0 0 0 BENTON KEITH TRUSTEE 5.00 X 0 0 0 DEREK KEITH TRUSTEE 5.00 X 0 0 0 KIM HUSTON TRUSTEE 10.00 X 0 0 0 LOU ANN MOORE TRUSTEE 5.00 X 0 0 0 JESSICA PENDERGRASS TRUSTEE 5.00 X 0 0 0 PETER RESNIC TRUSTEE 5.00 X 0 0 0 BARBARA SANFORD TRUSTEE 5.00 X 0 0 0 ANTHONY SICKLES TRUSTEE 5.00 X 0 0 0 DEBRA BURNHAM FAMILY TRUSTEE 5.00 X 0 0 0 MARTHA SLAUGHTER TRUSTEE 5.00 X 0 0 0 EMILY YORK TRUSTEE 5.00 X 0 0 0 KIMBERLY SCHNEIDER FAMILY TRUSTEE 5.00 X 0 0 0 THOMAS BLOCK FAMILY TRUSTEE 10.00 X 0 0 0 JON BURNHAM FAMILY TRUSTEE 5.00 X 0 0 0 ANN PRICE DAVIS PAST PRESIDENT 15.00 X X 0 0 0 KURT MASON PRESIDENT 10.00 X X 0 0 0 SUE BALLARD SECRETARY 5.00 X X 0 0 0 JOSH JEVNE TREASURER 10.00 X X 0 0 0 KATHY KNOTTS VICE PRESIDENT 5.00 X X 0 0 0 MARK WOURMS EXECUTIVE DIRECTOR 40.00 X 198150 0 10525 REBECCA BRADY CHIEF OPERATING OFFICER 40.00 X 119861 0 7676 318011 0 18201 2 0 1 0 0 54736 1201306 4460967 87782 5717009 MEMBERSHIPS 900099 915433 915433 PROGRAM FEES 900099 123441 123441 CONSERVATION PROJECTS 900099 41282 41282 1080156 99998 99998 67464 0 67464 67464 67464 1243417 4000 1408485 0 -165068 4000 -161068 -161068 60055 54736 55164 4891 4891 617483 314219 303264 303264 MISCELLANEOUS INCOME 900099 30025 30025 30025 7141739 1080156 0 344574 336212 141446 77676 117090 2303593 1933520 220256 149817 85403 68322 12811 4270 280408 253613 5406 21389 192898 156908 18001 17989 5559 3563 1718 278 63835 40917 19727 3191 12530 12530 130956 107581 13977 9398 61232 39351 4363 17518 113667 85505 15388 12774 53312 36826 9836 6650 456743 419747 28318 8678 102815 56548 41126 5141 GRANT RELATED EXPENSES 312135 312135 0 0 MAINTENANCE AND REPAIRS 305628 245926 44421 15281 SUPPLIES & EXHIBITS 205029 200836 1885 2308 OTHER EXPENSES 155373 116548 34280 4545 78104 57740 4837 15527 5255432 4277032 566556 411844 267535 233386 1423996 2720092 136648 1510391 166279 215139 56766 84348 26188665 11511182 14832037 14677483 4992950 4075594 50897569 43148011 72773780 66664444 395763 475747 128322 162187 524085 637934 X 20744247 21121083 51505448 44905427 72249695 66026510 72773780 66664444 X 1886307 -359934 -7749558 X X 0 1 X 1 0 X 2988937 3157766 3268544 3418011 5717009 18550267 2988937 3157766 3268544 3418011 5717009 18550267 9235443 9314824 186770 145437 130184 212413 167462 842266 4891 4891 122619 7051 17061 10022 30025 186778 19584202 2007053 0.47560 0.41330 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 122,619. 2019 AMOUNT: $ 7,051. 2020 AMOUNT: $ 17,061. 2021 AMOUNT: $ 10,022. 2022 AMOUNT: $ 30,025. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50954725 9427 -5585216 2168953 43209983 45951326 11442 6905559 1913602 50954725 38244615 10000 9473594 1776883 45951326 35460497 10000 4420093 1645975 38244615 35434043 10000 1594610 1578156 35460497 0.00000 1.00000 0.00000 1 0 6144838 6144838 7879234 3857160 4022074 515712 456068 59644 11648881 7197954 4450927 14677483 FUNDS HELD IN TRUST BY OTHERS 43148011 F 43148011 X -663564 -359934 2500 314219 -43215 -620349 12530 7749558 7762088 7141739 5559621 2500 314219 316719 5242902 12530 12530 5255432 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS ARE TO SUPPORT THE OPERATIONS AND PROGRAMS OF THE ORGANIZATION. PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO INCOME TAXES HAVE BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 314,219. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 7,749,558. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 314,219. PICNIC IN THE PINES 24586 24500 86 4878 4647 COLORFEST 51027 11500 39527 768 3000 17163 2 39178 18736 20442 420 5625 18663 114791 54736 60055 6066 8625 40473 55164 4891 X X X X 0 0 0 0 0 0 0 0 0 MARK WOURMS EXECUTIVE DIRECTOR 178150 0 20000 0 0 0 9908 0 617 0 208675 0 0 0 X TREES 182 35173 FMV X AUCTION ITEMS 50 32175 FMV X PLAYCO SYSTEM 1 19000 FMV X SUPPLIES AND POSTCARDS 2000 1434 COST 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JON BURNHAM, KIMBERLY B. SCHNEIDER, AND DEBRA BURNHAM HYMAN ALL HAVE FAMILY RELATIONSHIPS. TOM BLOCK IS A DIRECT DESCENDANT (GREAT GRANDSON). FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE DRAFT FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES AND THE EXECUTIVE DIRECTOR FOR THEIR REVIEW PRIOR TO BEING FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH COVERED PERSON SHALL ANNUALLY SIGN A STATEMENT AFFIRMING THAT SUCH COVERED PERSON: HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE CODE, AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, THE CORPORATION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON SHALL DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS REGARDING THE FINANCIAL INTEREST TO THE BOARD OF TRUSTEES. THE BOARD SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT EXISTS, AN INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD, BUT AN INTERESTED PERSON SHALL NOT BE PRESENT DURING THE BOARD DISCUSSION OF THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST AND SHALL ABSTAIN FROM VOTING ON THE EXISTENCE OF A CONFLICT OF INTEREST. THE PRESIDENT OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED AND ADJUSTED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE SALARIES AT LIKE ORGANIZATIONS WHICH IS DOCUMENTED IN THE BOARD MINUTES. A COMPARABILITY STUDY WAS DONE IN 2017 USING THE NATIONAL AND REGIONAL GUIDESTAR PUBLISHED SURVEYS. ALL OTHER SALARIES ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND DOCUMENTED IN THE EMPLOYEE PERSONNEL FILES. COMPARISON TO OTHER LIKE ORGANIZATIONS AND LOCAL WAGES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE KEPT IN THE ADMINISTRATIVE OFFICES AT BERNHEIM FOREST AND ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS -7,749,558.