2023-10-23T06:55:48-05:00 2023-06-30 271895149 RDG PARTNERS CPAS PLLC 10 WINTHROP STREET ROCHESTER NY 14607 990 2022-07-01 160805166 THE LANDMARK SOCIETY OF WESTERN NEW YORK INC LAND 5855467029 5 CASTLE PARK ROCHESTER NY 14620 WAYNE GOODMAN EXECUTIVE DIRECTOR 5855467029 2023-10-02 1 WAYNE GOODMAN 999009999 0 TIMOTHY M HERN CPA P00895031 5856732600 2023-10-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WAYNE GOODMAN 5 CASTLE PARK ROCHESTER NY 14620 1529112 0 X WWW.LANDMARKSOCIETY.ORG X 1937 NY SEE SCHEDULE O 29 29 12 76 0 0 573831 400677 321212 825896 128953 182324 7824 6175 1031820 1415072 0 0 0 0 695040 770626 0 0 72019 397094 793695 1092134 1564321 -60314 -149249 6537112 6897662 81506 174718 6455606 6722944 X SEE SCHEDULE O 0 0 825544 153270 PRESERVATION - THE SOCIETY'S PRESERVATION WORK ENCOMPASSES ASSISTANCE WITH THE PREPARATION OF HISTORIC DESIGNATION APPLICATIONS, THE PRODUCTION OF IMPACT STUDIES, HISTORIC PRESERVATION REVIEW AND ASSESSMENT RESOURCES, CONSULTATION SERVICES AND OTHER COMMUNICATION AND RESOURCE PREPARATION TO AID PRESERVATIONISTS, PROPERTY OWNERS, DEVELOPERS AND GOVERNMENT ENTITIES IN THEIR INTERACTIONS WITH PRESERVATION ISSUES, DISTRICTS, PROJECTS AND PROPERTIES. THE DIRECT SERVICE AREA OF THE LANDMARK SOICETY INCLUDES THE NINE ADJACENT COUNTIES TO MONROE COUNTY, NEW YORK; ORLEANS, GENESEE, WYOMING, LIVINGSTON, ONTARIO, YATES, SENECA, AND WAYNE. 465391 656786 THE LANDMARK SOCIETY OF WESTERN NEW YORK HAS EVENTS AND TOURS TO SHOW AUDIENCES THE LANDMARK BUILDINGS AND STRUCTURES THAT IS PRESERVES. IT DOES SO THROUGH PROMGRAMMING OF CLASSES, LECTURES AND TOURS OF THE FACILITIES. THESE PROGRAMS ARE EDUCATIONAL PROGRAMS PLANNED TO PROVIDE THE PUBLIC WITH INFORMATION ON OLDER HOUSE PRESERVATION, COMMUNITY BUILDING AND APPROPRIATE STEWARDSHIP OF THE BUILT ENVIRONMENT. 1290935 1 1 0 0 0 0 1 1 1 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 NY X X ANDREW LAMBRIX 5855467029 5 CASTLE PARK ROCHESTER NY 14620 MATTHEW LENAHAN PRESIDENT 2.00 X X 0 0 0 TIMOTHY FORSTER VP-PROPERTIES 2.00 X X 0 0 0 JEFFREY SKUSE VP-FINANCE & TREASURER 2.00 X X 0 0 0 KAREN HIGMAN VP-DEVELOPMENT 2.00 X X 0 0 0 LAUREN GALLINA-PAYNE VP-PRESERVATION 2.00 X X 0 0 0 WILLIAM PORTER SR SECRETARY 2.00 X X 0 0 0 CHRISTOPHER CARRETTA TRUSTEE AT LARGE 1.00 X 0 0 0 JAMES MARASCO TRUSTEE AT LARGE 1.00 X 0 0 0 KAREN WOLF TRUSTEE AT LARGE 1.00 X 0 0 0 ERIN ANHEIER TRUSTEE 1.00 X 0 0 0 CHRISTOPHER BRANDT TRUSTEE 1.00 X 0 0 0 CRAIG BURTON TRUSTEE 1.00 X 0 0 0 AMANDA DREHER TRUSTEE 1.00 X 0 0 0 SHAWN DUNWOODY TRUSTEE 1.00 X 0 0 0 GERALD GAMM TRUSTEE 1.00 X 0 0 0 DORIAN HALL TRUSTEE 1.00 X 0 0 0 GRANT HOLCOMB TRUSTEE 1.00 X 0 0 0 KATE KARL TRUSTEE 1.00 X 0 0 0 ESTHER KRAKOWER TRUSTEE 1.00 X 0 0 0 JERRY LUDWIG TRUSTEE 1.00 X 0 0 0 STEVE MARTIN TRUSTEE 1.00 X 0 0 0 EBONY MILLER-WELSEY TRUSTEE 1.00 X 0 0 0 WHITNEY MCCLARY TRUSTEE 1.00 X 0 0 0 RANDY MORGENSTERN TRUSTEE 1.00 X 0 0 0 JEFFREY POLLOCK TRUSTEE 1.00 X 0 0 0 RONALD REED MD TRUSTEE 1.00 X 0 0 0 LARRY STAUB TRUSTEE 1.00 X 0 0 0 JASON STREB TRUSTEE 1.00 X 0 0 0 JANE PARKER TRUSTEE 1.00 X 0 0 0 WAYNE GOODMAN EXECUTIVE DIRECTOR 40.00 X 121853 0 15313 ANDREW LAMBRIX DIRECTOR OF FINANCE 40.00 X 47573 0 25168 169426 0 40481 1 0 0 0 0 85916 69600 245161 400677 EVENTS AND TOURS 561520 656786 656786 PRESERVATION SERVICES 236000 153270 153270 SITE ADMISSIONS 713990 15840 15840 825896 131271 131271 164964 113911 51053 51053 51053 306 129 177 177 OTHER REVENUE 900099 5998 5998 5998 1415072 832071 0 182324 209907 158296 37372 14239 447207 337246 79621 30340 9902 7467 1763 672 56981 42969 10145 3867 46629 35164 8302 3163 320 160 160 11700 11700 16307 7056 2196 7055 13197 8861 1104 3232 37609 33828 3781 9390 9390 13596 6798 6798 28254 14127 14127 EVENTS AND TOURS 465391 465391 PRESERVATION SERVICES 49719 49719 LAWN AND GARDEN 41772 41772 COMMUNITY AWARENESS 38928 38928 67512 33763 24298 9451 1564321 1290935 201367 72019 575230 395823 1542 151814 8166 95529 1071 1029 359833 178304 999064 783321 229339 215743 4663706 5000560 698225 858860 6537112 6897662 40289 49773 41217 102963 21982 81506 174718 X 4751765 4885825 1703841 1837119 6455606 6722944 6537112 6897662 X -149249 396681 19906 X X 0 1 X 1 0 X 468740 824424 394702 450101 400677 2538644 468740 824424 394702 450101 400677 2538644 2538644 139098 122385 211266 128953 182324 784026 4492 6625 7924 5998 25039 3347709 2276600 0.75830 0.78630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1 X X 0 0 0 21982 0 21982 1 X 4663706 542538 205684 5000560 5239872 150000 -534766 191400 4663706 4191618 1243162 194908 5239872 3767083 587524 22811 185800 4191618 3873239 79403 185559 3767083 0.82220 0.17780 0.00000 1 0 85000 85000 159168 159168 0 747110 618535 128575 7786 5618 2168 215743 BENEFICIAL INTEREST PREPETUAL TRUST 715586 RIGHT-OF-USE ASSET - OPERATING LEASE 140729 INTEREST RECEIVABLE 2545 858860 1831659 416587 416587 1415072 0 1415072 1564321 0 1564321 0 1564321 PART II, LINE 9: THE SOCIETY HAS CONTRACTUAL RIGHTS TO CERTAIN PROPERTIES THAT IT DOES NOT OWN, AND PERIODICALLY RECEIVES DONATIONS OF HISTORIC PROPERTIES WHILE ASSURING THEIR DONORS THAT, IF RE-SOLD, THESE PROPERTIES WILL BE PROTECTED IN FUTURE YEARS THROUGH DEED COVENANTS OR EASEMENTS. THERE IS NO VALUE RECORDED ON THE SOCIETY'S FINANCIAL RECORDS FOR THESE EASEMENTS. PART III, LINE 4: COLLECTIONS ARE ITEMS AND FURNISHINGS THAT PROMOTE AND ENCOURAGE HISTORICAL RESEARCH AND EDUCATION. THE COLLECTION ITEMS FROM ROCHESTER AND WESTERN NEW YORK ARE MAINTAINED AS EXAMPLES OF HISTORICAL INTEREST. PART IV, LINE 2B: THE ORGANIZATION ALLOWS MEMBERS TO USE SPACE FOR OUTSIDE EVENTS AND MEETINGS. IN CONNECTION WITH THE MEETINGS, THE ORGANIZATION COLLECTS AND HOLDS ALL TICKET AND EVENT FEES FROM ATTENDEES PRIOR TO THE EVENT TAKEN PLACE TO PAY FOR CERTAIN EXPENSES FOR THE EVENTS. AT THE CONCLUSION OF THE EVENT, ALL REMAINING AMOUNTS ARE PROVIDED TO THE MEMBERS ORGANIZING THE EVENTS. PART V, LINE 4: THE LANDMARK SOCIETY IS THE BENEFICIARY OF TWO PERPETUAL TRUSTS (WITHIN THE PERMANENTLY RESTRICTED NET ASSETS) HELD BY THIRD PARTIES. THE EARNINGS FROM ONE OF THE PERPETUAL TRUSTS ARE RESTRICTED TO BE USED FOR THE CARE AND UPKEEP OF THE RYDER ESTATE IN ROCHESTER, NY. THE EARNINGS FROM THE OTHER PERPETUAL TRUST ARE AVAILABLE FOR GENERAL PURPOSES AS DETERMINED BY THE BOARD OF TRUSTEES. THE SOCIETY ALSO HAS BOARD DESIGNATED ENDOWMENT FUNDS AND HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR NO MORE THAN 5% OF ITS ENDOWMENT FUNDS' AVERAGE FAIR VALUE BASED ON THE ENDING VALUE FROM THE PRIOR 20 QUARTERS. IN ESTABLISHING THIS POLICY, THE SOCIETY CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE SOCIETY EXPECTS ITS CURRENT SPENDING POLICY TO ALLOW THE ENDOWMENT TO GROW TO OFFSET THE EFFECTS OF INFLATION, WHICH WOULD ALLOW THE SOCIETY TO MEET ITS OBJECTIVES OF MAINTAINING THE PURCHASING POWER OF THESE ASSETS. THE SOCIETY ALSO INTENDS TO USE THE ENDOWMENT FUNDS FOR CAPITAL EXPENDITURES THAT ARE APPROVED BY THE BOARD OF TRUSTEES. PAGE 1 MISSION STATEMENT TO EDUCATE THE COMMUNITY AS TO THE SIGNIFICANCE OF THEIR ARCHITECTURAL AND HISTORIC HERITAGE THROUGH THE PRESERVATION, PROTECTION, IMPROVEMENT, AND RESTORATION OF SITES AND BUILDINGS IN WESTERN NEW YORK THAT ARE OF HISTORIC OR CIVIC INTEREST, ARCHITECTURAL OR NATURAL BEAUTY. THE ORGANIZATION IS SUPPORTED THROUGH EVENTS AND TOURS, GIFTS AND BEQUESTS, MEMBERSHIP, AND INVESTMENT INCOME. PAGE 2 MISSION STATEMENT TO EDUCATE THE COMMUNITY AS TO THE SIGNIFICANCE OF THEIR ARCHITECTURAL AND HISTORIC HERITAGE THROUGH THE PRESERVATION, PROTECTION, IMPROVEMENT, AND RESTORATION OF SITES AND BUILDINGS IN WESTERN NEW YORK THAT ARE OF HISTORIC OR CIVIC INTEREST, ARCHITECTURAL OR NATURAL BEAUTY. THE ORGANIZATION IS SUPPORTED THROUGH EVENTS AND TOURS, GIFTS AND BEQUESTS, MEMBERSHIP, AND INVESTMENT INCOME. FORM 990, PART VI, SECTION A, LINE 6 AS OF JUNE 30, 2023 THERE ARE APPROXIMATELY 1,800 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A DURING THE ANNUAL MEETING OF THE MEMBERS, AN ELECTION OF TRUSTEES IS HELD. FORM 990, PART VI, SECTION A, LINE 7B DURING THE ANNUAL MEETING OF THE MEMBERS, EACH MEMBER IS ENTITLED TO ONE VOTE. MEMBERS MAY VOTE EITHER IN PERSON OR BY WRITTEN PROXY NAMING THE HOLDER THEREOF. EXCEPT AS OTHERWISE REQUIRED BY LAW, VOTING NEED NOT BE BY WRITTEN BALLOT. FORM 990, PART VI, SECTION B, LINE 11B THE LANDMARK SOCIETY'S FINANCE COMMITTEE WILL REVIEW THE FORM 990 BEFORE IT IS SIGNED AND FILED. THE FINANCE COMMITTEE HAS 10 ACTIVE MEMBERS AND IT CONSISTS OF CERTIFIED PUBLIC ACCOUNTANTS, ATTORNEYS AND OTHER BUSINESS PROFESSIONALS. FORM 990, PART VI, SECTION B, LINE 12C THE FOLLOWING EMPLOYEES OF THE LANDMARK SOCIETY ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY: EXECUTIVE DIRECTOR, FINANCE OFFICER, DIRECTOR OF PRESERVATION AND THE DIRECTOR OF DEVELOPMENT. THE TRUSTEES AND COMMITTEE MEMBERS ARE ALSO COVERED UNDER THIS POLICY. EACH TRUSTEE, EACH COMMITTEE MEMBER AND EACH MANAGER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT HE OR SHE (1) HAS RECEIVED A COPY OF THE ETHICS POLICY AND HAS READ IT AND (2) DISCLOSES ANY EXISTING FINANCIAL OR MATERIAL INTERESTS SUBJECT TO THIS POLICY OR ANY TRANSACTION PROHIBITED BY THIS POLICY. THE PRESIDENT SHALL REVIEW THE STATEMENTS AND REFER ANY ISSUES NOT PREVIOUSLY DISCLOSED TO THE BOARD OR THE APROPRIATE COMMITTEE. THE STATEMENTS SHALL BE CONFIDENTIAL. EACH TRUSTEE, EACH COMMITTEE MEMBER, AND EACH MANAGER SHALL PROMPTLY DISCLOSE ANY INTEREST THAT HE OR SHE HAS OR REASONABLY EXPECTS TO HAVE IN ANY MATTER COMING BEFORE THE BOARD OF TRUSTEES OR A COMMITTEE AND SHALL INCLUDE SUFFICIENT DETAIL TO ENABLE THE BOARD OR THE COMMITTEE TO DETERMINE WHETHER THE INTEREST OF THE TRUSTEE, COMMITTEE MEMBER OR THE MANAGER CONFLICTS WITH THE INTEREST OF THE SOCIETY AND, IF SO, THE SEVERITY OF THE CONFLICT. THE BOARD OR THE COMMITTEE SHALL DETERMINE WHAT ACTION, IF ANY, IS REQUIRED TO PROTECT ITS CONFIDENTIAL INFORMATION AND TO ADVANCE THE INTEREST OF THE SOCIETY. WITH RESPECT TO ARRANGEMENTS, THE BOARD OR THE COMMITTEE MAY INVESTIGATE ALTERNATIVES TO PROPOSED ARRANGEMENT. IF A MAJORITY OF THE DISINTERESTED MEMBERS OF THE BOARD OR THE COMMITTEE DETERMINE THAT THE PROPOSED ARRANGEMENT IS IN THE BEST INTERESTS OF THE SOCIETY AND FAIR AND REASONABLE TO THE SOCIETY, THE BOARD OR THE COMMITTEE MAY PROCEED WITH THE PROPOSED ARRANGEMENT. WITH RESPECT TO PROPERTIES, THE BOARD OR THE COMMITTEE MAY INVESTIGATE WAYS TO MINIMIZE OR ELIMINATE THE CONFLICT OF INTEREST IN ITS REVIEW OF A PROPERTY. IF THE BOARD OR THE COMMITTEE HAS TAKEN REASONABLE EFFORTS TO REDUCE THE CONFLICT OF INTEREST AND IF A MAJORITY OF THE DISINTERESTED MEMBERS OF THE BOARD OR THE COMMITTEE DETERMINE THAT FULL REVIEW OF A PROPERTY IS IN THE BEST INTERESTS OF THE SOCIETY AND FAIR AND REASONABLE TO THE SOCIETY, THE BOARD OR THE COMMITTEE MAY PROCEED WITH THE REVIEW. AFTER DISCLOSING HIS OR HER INTEREST, THE INTERESTED PERSON MAY RESPOND TO QUESTIONS FROM THE BOARD OR THE COMMITTEE. IF THE BOARD OR THE COMMITTEE (EXCLUSIVE OF THE INTERESTED PERSON) DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE FOLLOWING DISCUSSION OF, AND VOTE ON, THE ARRANGEMENT OR PROPERTY. FORM 990, PART VI, SECTION B, LINE 15A THE SOCIETY SHALL COMPENSATE THE DIRECTOR AT A REASONABLE LEVEL. THE COMPENSATION SHALL BE THE AMOUNT THAT WOULD ORDINARILY BE PAID FOR LIKE SERVICES BY LIKE ORGANIZATIONS UNDER LIKE CIRCUMSTANCES. RELEVANT FACTORS IN DETERMINING THE COMPENSATION INCLUDE BUT ARE NOT LIMITED TO THE DUTIES OF THE POSITION, THE SKILL AND EXPERIENCE OF THE PERSON FILLING THE POSITION, THE SALARIES PAID COMPARABLE PERSONS IN OTHER ORGANIZATIONS, THE PERFORMANCE OF THE DIRECTOR, AND THE ABILITY OF THE SOCIETY TO PAY. THE COMMITTEE SHALL DETERMINE THE ACUTAL MONETARY AMOUNT AND TERMS OF THE COMPENSATION TO BE PAID OR OTHERWISE PROVIDED THE DIRECTOR. IT SHALL MAKE THIS DETERMINATION AFTER IT COMPLETES THE EVALUATION OF THE DIRECTOR. THE COMMITTEE SHALL SET A BASE SALARY WHICH MAY LAST ONE OR MORE YEARS. THE COMMITTEE MAY ADD AUTOMATIC OR CONTINGENT RAISES, BONUSES AND INCENTIVE COMPENSATION TO THE BASE SALARY. THE COMMITTEE MAY DEFER PART OF THE COMPENSATION. THE COMMITTEE SHALL FIX ALL FRINGE BENEFITS, TAXABLE AND NONTAXABLE, TO BE PROVIDED TO THE DIRECTOR. THE COMMITTEE SHALL IDENTIFY ALL EXPENSES OF THE DIRECTOR TO BE REIMBURSED BY THE SOCIETY. FINALLY, AS PART OF THE COMPENSATION PACKAGE, THE COMMITTEE SHALL FIX ALL BENEFITS TO BE PROVIDED THE FAMILY OR THE PARTNER OF THE DIRECTOR. ONCE THE COMMITTEE APPROVES THE AMOUNT AND TERMS OF THE COMPENSATION, THE COMMITTEE OR ITS REPRESENTATIVES SHALL MEET WITH THE DIRECTOR TO REVIEW THE COMPENSATION. IF THE AMOUNT AND TERMS OF THE COMPENSATION ARE AGREEABLE WITH THE DIRECTOR, THE COMMITTEE SHALL CONFIRM THE AMOUNT AND TERMS IN WRITING TO THE DIRECTOR. THE COMMITTEE SHALL INFORM THE BOARD OF THE AMOUNT AND TERMS OF THE COMPENSATION TO BE PAID THE DIRECTOR SHORTLY AFTER THE COMMITTEE SENDS THE CONFIRMATION TO THE DIRECTOR. A MEMBER OF THE COMMITTEE IS DISQUALIFIED FROM DETERMINING THE COMPENSATION OF THE DIRECTOR, AND PARTICIPATING IN THE DELIBERATIONS ON THE SUBJECT, IF THE MEMBER IS (1) RELATED BY BLOOD, MARRIAGE OR OTHER FAMILIAL RELATIONSHIP TO THE DIRECTOR, (2) EMPLOYED BY THE DIRECTOR OUTSIDE THE SOCIETY, (3) HAS A MATERIAL FINANCIAL INTEREST THAT MIGHT BE AFFECTED BY THE AMOUNT OR THE TERMS OF THE COMPENSATION TO BE APPROVED, (4) HAS RECIEVED OR MAY RECEIVE AN ECONOMIC BENEFIT FROM THE DIRECTOR IN EXCHANGE FOR THE MEMBER'S APPROVAL OF THE COMPENSATION PACKAGE OR (5) HAS ANY OTHER CONFLICT OF INTEREST PROHIBITED BY TREASURY REGULATION SECTION 53.4958-6. AT THE BEGINNING OF THE COMMITTEE'S DELIBERATIONS, EACH MEMBER SHALL DECLARE WHETHER SUCH A CONFLICT OF INTEREST EXISTS. THE MINUTES OF THE COMMITTEE SHALL ADEQUATELY DOCUMENT THE AMOUNT AND THE TERMS OF THE COMPENSATION APPROVED, THE BASIS FOR THE DETERMINATION, THE MEMBERS PRESENT FOR ALL MEETINGS, AND THE VOTE OF EACH MEMBER ON THE COMPENSATION. THE MINUTES SHALL ALSO REFLECT ANY CONFLICT OF INTEREST REVEALED BY A MEMBER AND THE ACTIONS TAKEN BY THE MEMBER AND/OR THE COMMITTEE IN RESPONSE. THERE ARE NO OTHER COMPENSATED KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE LANDMARK SOCIETY'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC, IF REQUESTED. THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE NYS ATTORNEY GENERAL'S SITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PREPETUAL TRUST 19,906. FORM 990, PAGE 12, LINE 2C THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.