2025-01-15T11:18:10-06:00 2024-02-29 882730877 CHERRY BEKAERT ADVISORY LLC 101 SOUTH 5TH STREET STE 2100 LOUISVILLE KY 40202 990 2023-03-01 610444651 ISAAC W BERNHEIM FOUNDATION ISAA 5029558512 HIGHWAY 245-2499 CLERMONT ROAD CLERMONT KY 40110 MARK WOURMS EXECUTIVE DIRECTOR 5029558512 2025-01-15 1 1 CHRISTINE KEITH CPA P00963290 8885871719 2023 2024-10-15 13:58:12Z BERNHEIM ARBORETUM AND RESEARCH FOREST MARK WOURMS HIGHWAY 245-2499 CLERMONT ROAD CLERMONT KY 40110 8706586 0 X WWW.BERNHEIM.ORG X 1929 KY SEE SCHEDULE O FOR MISSION STATEMENT 25 25 87 125 0 0 5717009 3998750 1080156 1216144 -61070 237149 405644 515265 7141739 5967308 0 0 0 0 3198514 4028721 0 0 587840 2056918 1996639 5255432 6025360 1886307 -58052 66664444 74717248 637934 561476 66026510 74155772 X SEE SCHEDULE O FOR MISSION STATEMENT 0 0 4444445 1216144 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 IMPACTS OVER 256,000 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. 4444445 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 0 0 0 0 0 0 0 0 0 1 48 0 1 87 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 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 HUGH NELSON ARCHER TRUSTEE 5.00 X 0 0 0 SUE BALLARD TRUSTEE 5.00 X 0 0 0 DAVID HANDMAKER TRUSTEE 5.00 X 0 0 0 JOSH JEVNE TRUSTEE 5.00 X 0 0 0 RICHARD KESSLER TRUSTEE 5.00 X 0 0 0 BENTON KEITH TRUSTEE 5.00 X 0 0 0 SUMEDHA RAO TRUSTEE 5.00 X 0 0 0 CHRIS RASHEED TRUSTEE 5.00 X 0 0 0 JOHNETTA ROBERTS TRUSTEE 5.00 X 0 0 0 JESSICA PENDERGRASS TRUSTEE 5.00 X 0 0 0 ERIC SETO TRUSTEE 5.00 X 0 0 0 BARBARA SANFORD TRUSTEE 5.00 X 0 0 0 ZEB WEESE TRUSTEE 5.00 X 0 0 0 DEBRA BURNHAM FAMILY TRUSTEE 5.00 X 0 0 0 EMILY BRYSON YORK TRUSTEE 5.00 X 0 0 0 KIMBERLY SCHNEIDER FAMILY TRUSTEE 5.00 X 0 0 0 JON BURNHAM FAMILY TRUSTEE 5.00 X 0 0 0 KURT MASON IMMEDIATE PAST PRESIDENT 10.00 X X 0 0 0 KATHY KNOTTS PRESIDENT 15.00 X X 0 0 0 MARTHA SLAUGHTER SECRETARY 10.00 X X 0 0 0 PETER RESNIK TREASURER 10.00 X X 0 0 0 DEREK KEITH VICE PRESIDENT 10.00 X X 0 0 0 MARK WOURMS EXECUTIVE DIRECTOR 40.00 X 206284 0 10856 REBECCA BRADY CHIEF OPERATING OFFICER 40.00 X 137762 0 12087 MELISSA RALEY DIRECTOR OF ADVANCEMENT 40.00 X 107032 0 12197 451078 0 35140 3 0 1 0 0 85266 3913484 8466 3998750 MEMBERSHIPS 900099 1025028 1025028 PROGRAM FEES 900099 140536 140536 CONSERVATION PROJECTS 900099 50580 50580 1216144 155901 155901 65658 0 65658 65658 65658 2161076 231356 1964031 347153 197045 -115797 81248 81248 119657 85266 67389 52268 52268 717123 360705 356418 356418 MISCELLANEOUS INCOME 900099 40921 40921 40921 5967308 1216144 0 752414 366989 159180 84256 123553 2964548 2251626 470205 242717 107777 80833 21555 5389 336639 291020 19539 26080 252768 186122 39854 26792 82500 65856 14602 2042 61065 48745 10808 1512 20525 20525 331366 234327 35887 61152 73540 31728 18348 23464 111104 84623 20042 6439 67789 42058 18652 7079 436361 392725 35345 8291 116022 58011 52210 5801 MAINTENANCE AND REPAIRS 359926 260356 82471 17099 OTHER EXPENSES 105955 59089 42310 4556 GRANT RELATED EXPENSES 102567 102507 54 6 SUPPLIES & EXHIBITS 39077 38011 826 240 88842 57628 5586 25628 6025360 4444445 993075 587840 233386 116363 2720092 3314424 1510391 1451416 215139 231162 84348 88033 26572433 11896484 14677483 14675949 4075594 3550929 43148011 51288972 66664444 74717248 475747 353352 162187 208124 637934 561476 X 21121083 20891363 44905427 53264409 66026510 74155772 66664444 74717248 X -58052 369305 7818009 X X 0 1 X 1 0 X 3157766 3268544 3418011 5717009 3998750 19560080 3157766 3268544 3418011 5717009 3998750 19560080 7596585 11963495 145437 130184 212413 167462 221559 877055 4891 52268 57159 7051 17061 10022 30025 40921 105080 20599374 2396892 0.58080 0.47560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 7,051. 2020 AMOUNT: $ 17,061. 2021 AMOUNT: $ 10,022. 2022 AMOUNT: $ 30,025. 2023 AMOUNT: $ 40,921. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43209983 6000 10430325 2281975 51364333 50954725 9427 -5585216 2168953 43209983 45951326 11442 6905559 1913602 50954725 38244615 10000 9473594 1776883 45951326 35460497 10000 4420093 1645975 38244615 0.00020 0.99980 0.00000 1 0 6144838 6144838 7584051 3976170 3607881 576508 470157 106351 12267036 7450157 4816879 14675949 FUNDS HELD IN TRUST BY OTHERS 51288972 F 51288972 X 14506962 369305 12160 8178714 8560179 5946783 20525 20525 5967308 6377700 12160 360705 372865 6004835 20525 20525 6025360 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 360,705. CHANGE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 8,140,961. PRIOR PERIOD ADJUSTMENT - REFUND OF ERC -322,952. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 360,705. COLORFEST 97203 18250 78953 186 2700 26715 CONNECT 80728 45500 35228 199 3000 28574 2 26992 21516 5476 60 1400 4555 204923 85266 119657 445 7100 59844 67389 52268 X X X X 0 0 0 0 0 0 0 0 0 MARK WOURMS EXECUTIVE DIRECTOR 183284 0 23000 0 0 0 10314 0 542 0 217140 0 0 0 FORM 990, PART I, LINE 1: THE ISAAC W BERNHEIM FOUNDATION IN CLERMONT, KENTUCKY WAS INCORPORATED FOR THE BENEFIT, DEVELOPMENT, AND MAINTENANCE OF BERNHEIM ARBORETUM AND RESEARCH FOREST (BERNHEIM). BERNHEIM CONNECTS PEOPLE AND NATURE WITH OVER SIXTEEN THOUSANDS ACRES OF SCENIC NATURAL AREAS, A NATIONALLY RECOGNIZED ARBORETUM, BEAUTIFUL GARDENS, TRANQUIL LAKES, AN AWARD-WINNING VISITOR'S CENTER, AND OVER THIRTY MILES OF WALKWAYS AND HIKING TRAILS. MORE THAN 500,000 PEOPLE ANNUALLY BENEFIT FROM BERNHEIM THROUGH VISITS, PUBLIC PROGRAMS, VISITOR PROGRAMS, SCHOOL AND TEACHER PROGRAMS, AND SPECIAL EVENTS. NATURE-INSPIRED ART AND SCULPTURE, AND ARTIST-IN-RESIDENCE PROGRAM, CONCERTS, A CAFE AND GIFT SHOP, AND A WIDE SPECTRUM OF VISITOR ACTIVITIES ROUND OUT THE BERNHEIM EXPERIENCE. RESEARCH ACTIVITIES INCLUDE INNOVATIVE HORTICULTURAL CONSERVATION AND NATURE AREAS MANAGEMENT, AND RESTORATION PROJECTS. BERNHEIM WORKS COLLABORATIVELY WITH A WIDE VARIETY OF EDUCATIONAL, SCIENTIFIC, ACADEMIC, AND COMMUNITY ORGANIZATIONS, AND RELIES ON CONTRIBUTIONS AND GRANTS FROM INDIVIDUALS, CORPORATIONS, FOUNDATIONS, AND GOVERNMENTAL ORGANIZATIONS TO CARRY OUT ITS MISSION. FORM 990, PART III, LINE 1: THE ISAAC W BERNHEIM FOUNDATION IN CLERMONT, KENTUCKY WAS INCORPORATED FOR THE BENEFIT, DEVELOPMENT, AND MAINTENANCE OF BERNHEIM ARBORETUM AND RESEARCH FOREST (BERNHEIM). BERNHEIM CONNECTS PEOPLE AND NATURE WITH OVER SIXTEEN THOUSANDS ACRES OF SCENIC NATURAL AREAS, A NATIONALLY RECOGNIZED ARBORETUM, BEAUTIFUL GARDENS, TRANQUIL LAKES, AN AWARD-WINNING VISITOR'S CENTER, AND OVER THIRTY MILES OF WALKWAYS AND HIKING TRAILS. MORE THAN 500,000 PEOPLE ANNUALLY BENEFIT FROM BERNHEIM THROUGH VISITS, PUBLIC PROGRAMS, VISITOR PROGRAMS, SCHOOL AND TEACHER PROGRAMS, AND SPECIAL EVENTS. NATURE-INSPIRED ART AND SCULPTURE, AND ARTIST-IN-RESIDENCE PROGRAM, CONCERTS, A CAFE AND GIFT SHOP, AND A WIDE SPECTRUM OF VISITOR ACTIVITIES ROUND OUT THE BERNHEIM EXPERIENCE. RESEARCH ACTIVITIES INCLUDE INNOVATIVE HORTICULTURAL CONSERVATION AND NATURE AREAS MANAGEMENT, AND RESTORATION PROJECTS. BERNHEIM WORKS COLLABORATIVELY WITH A WIDE VARIETY OF EDUCATIONAL, SCIENTIFIC, ACADEMIC, AND COMMUNITY ORGANIZATIONS, AND RELIES ON CONTRIBUTIONS AND GRANTS FROM INDIVIDUALS, CORPORATIONS, FOUNDATIONS, AND GOVERNMENTAL ORGANIZATIONS TO CARRY OUT ITS MISSION. 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 8,140,961. PRIOR PERIOD ADJUSTMENT - ERC REFUNDS -322,952.