2025-05-01T09:03:41-05:00 2024-06-30 231980475 Kreischer Miller 100 Witmer Road Suite 350 Horsham PA 190442369 990 2023-07-01 236272818 Natural Lands Trust Inc NATU 6103535587 1031 Palmers Mill Road Media PA 19063 Oliver P Bass President 6103535587 2025-04-22 1 1 Brad Frederick P00686625 2154414600 2023 2025-03-06 01:10:19Z Natural Lands Oliver P Bass 1031 Palmers Mill Road Media PA 19063 31128740 0 X www.natlands.org X 1960 PA Saves open space, cares for nature, and connects people to the outdoors. (See schedule O) 18 18 120 882 -47635 0 15949292 19833095 2174967 1921164 7267432 1045130 118179 119060 25509870 22918449 2482898 1467500 0 0 7549306 7702641 0 0 1672467 9755463 10655842 19787667 19825983 5722203 3092466 305979083 324446503 3175843 3015512 302803240 321430991 X See Schedule O 0 0 8774030 1467500 991726 Saving Open SpaceNatural Lands is unique among the region's conservation organizations because of our large network of nature preserves. We know these lands will be protected and cared for forever. Our network currently includes 40+ nature preserves and Stoneleigh: a natural garden, across two states and 13 counties, totaling more than 23,600 acres. And counting! Many times,the land we save remains in private ownership but we place it under a conservation easement, which is a legally binding agreement that permanently limits a property's use and binds all present and future owners of the land. We currently hold 477 easements on more than 26,600 acres. Members of our staff monitor these properties regularly to ensure the terms of the easements are being upheld. We also help other organizations and government entities acquire open space. We do this most often for state parks and forests, and townships. We also help our partners manage the land they own using smart, sustainable, tried-and-true practices. And we help townships raise money for open space, revise their zoning codes to help them retain open space during development, develop park master plans, and build trail systems. 5057469 669664 Caring for NatureWe love saving land, but we think it's just the first step. In fact, our commitment to caring for nature is one of the reasons why Natural Lands owns so much land (and is always acquiring more): so we can actively enrich and restore our preserves, balancing the needs of nature and her visitors. Our land stewardship programs include: returning former farm fields to forests by planting thousands of trees; exploring and employing an array of techniques to control the spread of invasive plants on our preserves; improving water quality of the creeks that meander through our preserves by planting trees and shrubs along them; and re-establishing once plentiful habitats by transforming retired farm fields to grasslands, restoring man-made ponds to wetlands, and supporting growing woodlands by controlling invasive plants and deer. 2763672 259774 Connecting People to the Outdoors...and to Each OtherThe future of conservation requires that there be passionate nature-lovers to carry on our work. That's why we're committed to creating opportunities for joy and discovery in the outdoors for everyone. Our nature preserves and public garden are open for everyone to visit, and are always free. In addition to places for exploration, our preserves allow us to host myriad events every year catering to different people with different interests. We also encourage people to develop a deeper connection to Natural Lands and, by extension, our preserves through our Force of Nature volunteer program. Force of Nature volunteers learn valuable land management and conservation strategies, hone outreach and leadership skills, and meet great people. Conservation Efforts 16595171 1 1 0 1 0 0 1 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 120 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA NJ X The Organization 6103535587 1031 Palmers Mill Road Media PA 19063 Andrew I Vandenbrul Trustee 1.00 X 0 0 0 Ann Loftus Trustee 1.00 X 0 0 0 Barbara B Aronson Trustee 1.00 X 0 0 0 David W Weaver Trustee 1.00 X 0 0 0 Douglas W Tallamy PhD Trustee 1.00 X 0 0 0 Gail M Harrity Trustee 1.00 X 0 0 0 Jane G Pepper Vice Chairperson 1.00 X X 0 0 0 Jason Duckworth Trustee 1.00 X 0 0 0 Jeffrey J Idler Trustee 1.00 X 0 0 0 Lloyd H Brown Trustee 1.00 X 0 0 0 Paulina Jerez Trustee 1.00 X 0 0 0 Peter O Hausmann Chairman Emeritus 1.00 X 0 0 0 Rayenne A Chen Trustee 1.00 X 0 0 0 Regina Hairston Trustee 1.00 X 0 0 0 Robert K Stetson Trustee 1.00 X 0 0 0 Stephan K Pahides Trustee 1.00 X 0 0 0 Susan P Mucciarone Chairperson 1.00 X X 0 0 0 William Y Webb Trustee 1.00 X 0 0 0 Ann C Hausmann Vice President 40.00 X 174075 0 18984 Gary Gimbert Vice President 40.00 X 133957 0 29129 Karen Wallace Vice President 40.00 X 175925 0 6916 Kelly Herrenkohl Vice President 40.00 X 133424 0 25274 Oliver P Bass President 40.00 X 234526 0 21748 Tiffany Sowers Vice President 40.00 X 138042 0 15328 Todd Sampsell Vice President 40.00 X 131919 0 19669 Tamara J Lorah Controller 40.00 X 136340 0 16478 Jonathan Stefferud Senior Director 40.00 X 104381 0 7709 Carol DeWolf Director 40.00 X 100557 0 11357 Ethan Kauffman Director 40.00 X 105729 0 11106 1568875 0 183698 11 0 1 0 TIFF 170 N Radnor Chester Rd 300 Wayne PA 19087 Investment services 495078 Antonio RochaCrafTech Computer Solution 34 State Road Media PA 19063 Information Technology Services 147779 Schultz & Williams Inc ONE PENN CENTER 1617 JOHN F KENNED PHILADELPHIA PA 19103 Fund Raising Services 145486 Kreischer Miller 100 Witmer Rd Ste 350 Horsham PA 19044 Accounting Services 131821 Bedford Reinforced Plastics Inc 1 Corporate Dr Ste 160 Bedford PA 15522 Construction Services 127745 5 122645 6835237 12875213 195299 19833095 Service Income 900099 1921164 1921164 1921164 1043770 -47635 1091405 186725 0 186725 186725 186725 7385959 678727 7402336 660990 -16377 17737 1360 1360 79300 122645 146965 -67665 -67665 22918449 1921164 -47635 1211825 1467500 1467500 1319296 596301 467747 255248 4841505 3684248 527673 629584 245554 185373 30969 29212 837109 688098 12610 136401 459177 315381 76786 67010 535590 343935 42000 149655 42012 41856 156 64871 64871 53192 53192 36136 27731 1819 6586 951704 804073 44201 103430 462445 231494 84439 146512 201163 191292 5437 4434 126465 121564 2185 2716 147506 94055 16797 36654 1187851 1187851 273120 206585 58525 8010 Conservation Easement R 5995711 5995711 Forestry & Landscaping 313494 312884 610 List Development Printi 139852 47585 2447 89820 Memberships 43285 15295 27070 920 81445 36359 39421 5665 19825983 16595171 1558345 1672467 1108862 1991122 13320185 17223609 1669790 1141668 367503 456080 28057 25068 159125165 17077073 142173814 142048092 117146018 128987004 30164854 32573860 305979083 324446503 907019 1329197 2268824 1686315 3175843 3015512 X 85718499 91752408 217084741 229678583 302803240 321430991 305979083 324446503 X 3092466 13190247 2345038 X X 0 1 X 1 0 X 9498341 9906406 10671304 15949292 19833095 65858438 9498341 9906406 10671304 15949292 19833095 65858438 4048244 61810194 389196 181118 491699 689335 1230495 2981843 68840281 5678844 0.89790 0.90780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21789 31403 53192 16541981 16595173 979759 244940 0 0 718278 789275 981166 979759 3468478 5202717 11647 12772 47561 53192 125172 179570 197319 245292 244940 867121 1300682 21789 21789 X X X X 346 22536.00 0 3 1 7114.00 335256 119742053 2617819 16588614 6927275 132021211 115105438 1637235 9443912 6444532 119742053 116970429 6740362 -3075809 5529544 115105438 89172561 8111689 24348722 4662543 116970429 78437582 8635749 6370768 4271538 89172561 0.35068 0.64932 0 0 2871633 2235871 635762 156253532 14841202 141412330 142048092 Pooled Investment Funds 128283466 F LP Investments 703538 F 128987004 Beneficial Interest in Perpetual Trust (The Natural Lands Trust) 31444840 Deposits on Natural Lands 445037 Property Held for Sale 683983 32573860 X 38600699 13190247 2492003 15682250 22918449 0 22918449 19972948 146965 146965 19825983 0 19825983 Part II, Line 5: Natural Lands accepts the obligation of perpetual enforcement with every conservation easement that it receives. Our enforcement obligations are for the specific terms and restrictions of the easement as underpinned by the broad conservation purposes and objectives. Every easement describes the legal mechanisms that we may use to enforce restrictions and protect the conservation purpose. Natural Lands recognizes that the obligation to defend and enforce conservation easements is critical to our conservation mission, our status as a qualified conservation organization, and the viability of easements as a conservation tool. Easement enforcement is not only important to the conservation community, but it will also maintain public trust and governmental support for the special consideration easements are accorded by the Internal Revenue Service and the judicial system. Natural Lands adopts the following policies regarding the defense and enforcement of conservation easements: 1. In accordance with the Internal Revenue Service requirements, Natural Lands shall maintain adequate funds or insurance for the enforcement of conservation easements and will remain committed to the enforcement of the conservation purposes. 2. Natural Lands shall seek a stewardship endowment from transferors of easements for ordinary administration and stewardship of the easement. The stewardship endowment funds requested from individual easement transferors will be sufficient to provide a surplus in excess of the costs of ordinary administration, and any surplus that is generated by the endowment will be dedicated to a fund for legal enforcement. In cases where the conservation benefit is great, the Board of Trustees (BOT) has the discretion to accept a conservation easement that is not adequately endowed. For purposes of this section, the words "transferor and "transferors" shall be deemed to include all persons or entities who or which give or sell (including a bargain sale) an easement, in the case of a person, during his or her lifetime and shall also include, where applicable, the executor or trustee of the estate of a deceased person who transfers an easement after the deceased individual's death. 3. Natural Lands shall draft conservation easements using the services of experienced legal advisors to eliminate ambiguous and vague restrictions in order to minimize the cost of enforcement, and discourage legal challenges by landowners. Natural Lands easements will be drafted to require landowner payment of all costs reasonably incurred in the course of performing our duties, other than ordinary administrative tasks such as annual monitoring. 4. Staff shall endeavor to resolve all easement violations efficiently and in a timely manner. Recognizing that the goal of the easement program is to promote land stewardship that advances the health of the natural resources of eased properties and the adjoining area, Natural Lands shall seek to resolve violations, or potential violations, amicably by a range of actions that begin with landowner education and assistance with habitat improvement, followed by actions of increasing rigor when violations are not addressed in a timely manner. The following procedures and protocols outline the responsibilities of staff, officers, and the BOT in the administration and enforcement of easements. Monitoring & Documentation Staff shall monitor easements on an annual basis. Staff shall keep records of monitoring activities. In instances of potential violations or non-compliance, photographs, maps and descriptions of the violation or non-compliant activity shall be recorded by staff. Staff shall keep notes and records of communications with landowners to document the progress of enforcement and measures undertaken to achieve the easement objectives. Co-Holders Co-Holders shall be given reasonable notice of easement monitoring and enforcement, and as specified by the easement, shall be included in decisions that require their review or consultation. It is recognized that the opinion of Co-Holders may differ significantly from Natural Lands and staff will make reasonable efforts to document communications and areas of disagreement. Easement Interpretation Recognizing that natural lands are impacted by forces that are often beyond the control of individual property owners, and that land management options must adapt to changing circumstances, staff shall have the discretion to interpret easement restrictions to determine the appropriate enforcement action based on their impact on the conservation objectives. As necessary, staff shall also seek interpretation of restrictions by Natural Lands' legal advisor and BOT. Enforcement Protocols Staff shall review potential violations reported during the normal course of monitoring or as notified by another party (e.g. co-holder, government agency, neighbor) against the easement restrictions to determine if a violation has occurred. If necessary, staff may contact the landowner to gather more information or visit the property to further document the condition. Upon determination of a violation, staff shall contact the landowner and seek agreement to correct the violation, and if necessary, restoration of the property. Staff shall also send a written letter to the landowner detailing the violation and the nature of the corrective action expected (or agreed upon by landowner). Except in cases where a violation will have a significant negative impact on the conservation objectives, Natural Lands shall first seek voluntary compliance from the owner and appropriate correction of the violation. If the landowner agrees to appropriate corrective action, Natural Lands shall inform the owner of continued expectations and maintain a written record of agreements and communications. In cases of disputes with landowners that are intractable or when the landowner is unwilling to correct a violation, and where the potential damage to resources is temporary or inconsequential, staff may make the determination to overlook or forgive a violation. Staff shall document and describe the decision to forgive the violation. As necessary, staff shall consult with Natural Lands officers, legal advisors, and the BOT. In cases where a violation is temporary in duration and deemed to be inconsequential with little or no impact to the conservation objectives of the easement, staff may issue a waiver. Staff will consult with legal counsel prior to entering into a waiver of the easement restrictions, and the waiver must be issued in writing. In cases of violations that significantly impair or damage the conservation objectives of a property, Natural Lands shall first use the persuasive authority of staff, then Natural Lands officers, attorneys, and BoT to correct a violation or avoid a potential violation. If such persuasion is ineffective or inadequate, staff may employ enforcement remedies contained in the easement document. Enforcement and correction measures that require significant investment of staff energies, significant financial expenditures, or that may be perceived by the public as either extraordinary or highly compelling, must be reviewed by BOT. In the case of an emergency, staff may proceed with enforcement remedies prior to BOT consent if immediate action can prevent significant or irreversible damage to conservation purpose or can avoid significantly greater enforcement costs due to deferred action. Staff shall seek legal counsel in all cases where enforcement remedies will likely result in litigation. Part X, Line 2: The Corporations are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Each entity is annually required to file a Form 990 with the Internal Revenue Service (IRS). In addition, the entities are subject to income tax on net income derived from business activities that are unrelated to their exempt purpose. Natural Lands files a Form 990T with the IRS to report its unrelated business taxable income. Management has evaluated the Corporations' tax positions and concluded that the Corporations have taken no uncertain tax positions that require adjustment to the consolidated financial statements. The Corporations file income tax returns in the U.S. federal jurisdiction. Generally, the Corporations are no longer subject to income tax examinations by U.S. federal, state or local tax authorities for years before 2020. Part XI, Line 2d - Other Adjustments: Gain/Loss on Mellon Trust 2,345,038. Special Event Expenses 146,965. RECONCILING ITEM Part XII, Line 2d - Other Adjustments: Special Event Expenses 146,965. Form 990, Schedule D, Part II, Line 9: All costs associated with the purchase of a conservation easement are expensed through the organizations consolidated statement of activities. Each easement is recorded on the Balance Sheet at $1.00. All offsetting revenues are handled in the same manner. StarDust Fundraiser 201945 122645 79300 65416 81549 201945 122645 79300 65416 81549 146965 -67665 0 PECO Open Space 400 Park Ave Warminster PA 18974 N/A 160000 0 FMV Provides monetary assistance to help support the operations of other conservation efforts. PA DCNR 400 Market Street Harrisburg PA 17105 N/A 164335 0 FMV Provides monetary assistance to help support the operations of other conservation efforts. Foundation of Pottstown Education 230 Beech Street Pottstown PA 19464 222630432 501(c)(3) 69322 0 FMV Provides monetary assistance to help support the operations of other conservation efforts. Pocono Heritage Land Trust 1539 Cherry Lane Road East Strousburg PA 18301 232285311 501(c)(3) 58335 0 FMV Provides monetary assistance to help support the operations of other conservation efforts. Delaware River Waterfront Corporation Land Conservancy 121 North Columbus Ave Philadelphia PA 19105 231734559 501(c)(3) 0 653509 FMV Conservation Efforts - Property Transfer Transfer of Natural Lands Part I, Line 2: Natural Lands Grants and other Assistance falls into three separate categories: 1-The transfer of Natural Lands to state and local government agencies - This category makes up the majority of the organizations grants. Properties are acquired and then transferred to state and local government agencies for ongoing stewardship and public benefit. Projects are reviewed by Natural Lands staff and approved by its BOT. Natural Lands project managers participate throughout the transfer process to ensure that the transaction is completed correctly and that the maximum conservation protection/benefit is achieved. ($2,076,167) 2-Provide funding assistance to a state or local government to help complete the purchase of Natural Lands. As above, Natural Lands staff participates throughout the process to ensure that the transaction is completed correctly and that the maximum conservation protection/benefit is achieved. ($0) 3-Provides monetary assistance to help support the operations of other conservation efforts. ($406,130) X X X 0 0 0 0 0 0 0 0 0 Oliver P Bass President 234526 0 0 0 0 0 17269 0 4479 0 256274 0 0 0 Ann C Hausmann Vice President 174075 0 0 0 0 0 13377 0 5607 0 193059 0 0 0 Karen Wallace Vice President 175925 0 0 0 0 0 700 0 6216 0 182841 0 0 0 Gary Gimbert Vice President 133957 0 0 0 0 0 10259 0 18870 0 163086 0 0 0 Kelly Herrenkohl Vice President 133424 0 0 0 0 0 7030 0 18244 0 158698 0 0 0 Tiffany Sowers Vice President 138042 0 0 0 0 0 9333 0 5995 0 153370 0 0 0 Tamara J Lorah Controller 136340 0 0 0 0 0 10467 0 6011 0 152818 0 0 0 Todd Sampsell Vice President 131919 0 0 0 0 0 6930 0 12739 0 151588 0 0 0 X 1 22000 FMV X Easement 3 173299 FMV 1 0 1 0 Form 990, Part I, Line 1, Description of Organization Mission: Land for life. Nature for all. Natural Lands preserves and nurtures nature's wonders and resilience, while creating opportunities for joy, discovery, belonging, and connection in nature for everyone in our region. As the Greater Philadelphia region's oldest and largest land conservation organization, Natural Lands which is member supported has preserved more than 135,000 acres, including 40+ nature preserves and one public garden totaling more than 23,000 acres. Nearly five million people live within five miles of land under the organization's protection. Form 990, Part I, Line 8: 50.20% of the total contributions received by Natural Lands are applied to land acquisition and other capital related projects. Only the remaining 49.8% ($9,877,804) is available to help underwrite annual conservation programs and general operating expenses. While Natural Lands' net assets of $321,431,046 are significant, our day-to day operations depend, in large part, on annual individual donations that are included as part of the 51% of total contributions. Ninety-six percent of the total net assets on the balance sheet are dedicated to our mission commitment to protect and care for land. $141,412,385 represent the value of our 23,000-acre network of nature preserves, properties that Natural Lands intends to hold in perpetuity. An additional $163,466,051 represent the organization's endowment and beneficial interest in the perpetual trust. The majority of these endowment monies are permanently restricted to fund the stewardship of our preserves and the fulfillment of our conservation responsibilities. Form 990, Part III, Line 1, Description of Organization Mission: Natural Lands' mission: Land for life: Preserving and nurturing nature's wonders. Nature for all: Creating opportunities for joy and discovery in the outdoors for everyone in our region. Form 990, Part VI, Section A, line 2 Peter O. Hausmann (Chairperson Emeritus/Trustee) is the uncle of Ann C. Hausmann (VP of Development) Form 990, Part VI, Section B, line 11b The Form 990 is prepared by the Vice President of Finance and reviewed by outside independent firm. Before being filed, the return is then subsequently reviewed by the organization's Finance Committee (Board Committee). Once accepted by the Finance Committee the form is distributed to the full Board of Trustees. Once approved by the Board, the document is signed by the President and filed. Form 990, Part VI, Section B, line 12c Officers, trustees and key employees are required to sign a Statement annually acknowledging that they will comply with Natural Lands' Conflict of Interest Policy. The Statement affirms that an Interested Person has a Duty to Disclose the possible existence of a Financial Interest to the Executive Committee of the Board. After full disclosure of the Financial Interest and after discussion with the Interested Person, the Executive Committee will determine whether a conflict of interest exists. If a conflict of interest may exist: A. A disinterested person or committee shall investigate alternatives to the proposed transactions or arrangements. B. It shall be determined if with reasonable effort a more advantageous transaction or arrangement will not give rise to a conflict of interest. C. If a more advantageous transaction or arrangement is not reasonably possible, the Executive Committee shall determine whether the transaction or arrangement is in Natural Lands' best interest and for its own benefit, and whether it is fair and reasonable to Natural Lands. The Committee shall then make a decision as to whether to enter into the transaction or arrangement in conformity with such other Natural Lands requirements or Board approval as may be appropriate. Violations of the Conflict of Interest Policy A. If any trustee, officer, member of a committee with Board-delegated powers or other employee of Natural Lands has reasonable cause to believe that any Interested Person has failed to disclose any actual or possible conflict of interest, he or she shall report this information to the Chair of the Executive Committee, who shall inform any such Person of the basis for such belief and afford such Person and opportunity to explain the alleged failure to disclose. B. If, after hearing such Person's response and after making such further investigation as may be warranted by the circumstances, the Chair of the Executive Committee determines that such Person has failed to disclose an actual or possible conflict of interest, the matter shall be brought to the attention of the Executive Committee, which shall take appropriate disciplinary and correction action, or which shall refer the matter to the Board for appropriate disciplinary and correction action. Records of Proceedings All deliberations of the Executive Committee must be in writing. Form 990, Part VI, Section B, line 15 While Natural Lands focuses on comparable nonprofit organizations in our area to benchmark pay, we understand that the market for executive talent may be broader than this group. Therefore, market information from additional market segments, private foundations, and published not-for-profit compensation may be used as a supplement. Natural Lands will also secure outside studies exclusively designed to review not-for-profit executive compensation and periodically utilize the assistance of an outside compensation consultant. In addition to all relevant market information, Natural Lands takes into consideration the following criteria: - Years of experience in the field - Years in the position - Achievement of the organization's strategic objectives - Organizational operating budget and the overall economic climate - Cost of all other benefits being offered Data from these various elements are used to form a "market composite" to assess the competitiveness of Natural Lands compensation. Annually, the chairperson of the board reviews the data and evaluates the performance of the president to determine appropriate compensation. The compensation is subject to approval by the executive committee. The compensation of the president is made available to all trustees upon request. Form 990, Part VI, Section C, line 19 All documents are made available by request. The organization's Form 990 is also made available on the www.guidestar.org website. Form 990, Part XI, line 9: Gain/Loss on Mellon Trust 2,345,038. Form 990, Part XII, Line 2C: This process has not changed from the prior year. Montgomery County Lands Trust Inc 1031 Palmers Mill Road Media PA 19063 232746506 Support conservation efforts of Natural Lands PA 501(c)(3) Line 12a, I Natural Lands Trust Inc 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0