2025-10-14T10:59:27-05:00 2024-12-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2024-01-01 141609484 MOHONK PRESERVE INC MOHO 8452550919 3197 ROUTE 44-55 GARDINER NY 12525 RUSSELL CLUNE BOARD CHAIR 8452550919 2025-10-10 1 1 ALAN W CLINK CPA P01256785 5187850134 2024 2025-03-06 01:10:19Z RUSSELL CLUNE 3197 ROUTE 44-55 GARDINER NY 12525 5900228 0 X WWW.MOHONKPRESERVE.ORG X 1978 NY MOHONK PRESERVE PROTECTS THE NORTHERN SHAWANGUNK RIDGE AND INSPIRES PEOPLE TO CARE FOR, ENJOY, AND EXPLORE THE NATURAL WORLD. THE MOHONK PRESERVE, INC. MANAGES AND PRESERVES LAND IN THE NORTHERN SHAWANKGUNKS FOR THE ENJOYMENT AND EDUCATION OF THE PUBLIC AND ADVOCATES ENVIRONMENTAL RESPONSIBILITY IN ITS OWN REGION AND THROUGHOUT THE WORLD. 22 22 81 334 0 0 3050537 3457737 941209 972641 434963 529685 277931 283335 4704640 5243398 0 0 0 0 3346461 3422461 0 0 680146 1541657 1667575 4888118 5090036 -183478 153362 29525807 30534568 459576 670309 29066231 29864259 X SEE SCHEDULE O 0 0 944255 224747 ENVIRONMENTAL EDUCATION - EDUCATION PROGRAMS AT MOHONK PRESERVE STIMULATE EXCITEMENT AND UNDERSTANDING ABOUT NATURE, CONSISTENT WITH OUR MISSION TO INSPIRE PEOPLE TO CARE FOR, ENJOY AND EXPLORE THE NATURAL WORLD. ANNUALLY WE SERVE OVER 5,000 CHILDREN AND ADULTS EACH YEAR THROUGH OUR INNOVATIVE OUTDOOR EDUCATION, CAMP AND PUBLIC PROGRAMS FOR STUDENTS AND THE PUBLIC IN GENERAL. ANNUALLY THE EDUCATION PROGRAM SERVES OVER 20 SCHOOLS, PROVIDING OVER 170 PROGRAMS, WHILE THE SUMMER CAMP PROGRAM SEES OVER 100 SCHOOL-AGE CAMPERS ANNUALLY. 1040984 247770 LAND STEWARDSHIP - THE STEWARDSHIP PROGRAM OVERSSES LAND AND FACILITIES MANAGEMENT ACROSS MOHONK PRESERVE'S 8,000 ACRES. THIS INCLUDES OVERSEEING THE CARE AND MAINTENANCE OF 30 MILES OF GRAVEL CARRIAGE ROADS, 40 MILES OF FOOT TRAILS, DOZENS OF BUILDINGS FOR PROGAMMATIC, OFFICE AND STAFF HOUSING USES, A VEHICLE FLEET AND PROVIDING SUPPORT FOR THE MANAGEMENT OF FOREST AND FIELDS IN COORDINATION WITH OUR CONSERVATION PROGRAM. STEWARDSHIP EFFORTS INCLUDE THE RENOVATION AND RE-PURPOSING OF AN HISTORIC FARMHOUSE FOR THE NEW HOME OF THE CONSERVATION & EDUCATION PROGRAMS, THE RESTORATION OF A FREE-FLOWING STREAM BY REMOVING AN OLD, FAILING DAM, INSTALLING AND MANAGING EV CHARGERS AT MULTIPLE LOCATIONS, AND WORKING TOWARDS DECARBONIZING ALL OF THE BUILDINGS ON MOHONK PRESERVE TO LOWER THE OVERALL CARBON FOOTPRINT. 1289063 306816 VISITOR EXPERIENCE - THE VISITOR EXPERIENCE PROGRAM IS RESPONSIBLE FOR MANAGING TRAILHEAD OPERATIONS, PUBLIC USE OF FACILITIES AND GROUNDS, AND ASSURING A SAFE AND POSITIVE VISITOR EXPERIENCE WHILE ALSO PROVIDING STEWARDSHIP TO THE LAND. THE PROGRAM OVERSEES AND FOSTERS EFFORTS TO ENSURE THE 300,000 ANNUAL VISITORS TO MOHONK PRESERVE FEEL WELCOMED AND HAVE A SENSE OF BELONGING WHILE BEING ON THE PROPERTY. THIS INCLUDES OVERSEEING THE VISITOR CENTER OPERATIONS, PROVIDING RANGER SUPPORT TO RESUCE LOST OR INJURED VISITORS, GREETING VISITORS AT OUR 6 TRAILHEADS, AND PROVIDING INFORMATIONAL SIGNAGE ACROSS THE PROPERTY. VISITOR EXPERIENCE IS ALSO FOCUSED ON ENSURING MEANINGFUL OPPORTUNITIES FOR RECREATIONAL ACCESS FOR PEOPLE WITH DIFFERING ABILITIES, WORKING WITH ADAPTIVE CLIMBING AND HIKING GROUPS TO IMPROVE THEIR OVERALL EXPERIENCES WHEN VISITING MOHONK PRESERVE. 812168 193308 CONSERVATION PROGRAMS - MOHONK PRESERVE LAND PROTECTION EFFORTS INCLUDE PERIODICALLY PURCHASING OR ACCEPTING BY DONATION FEE-SIMPLE LAND, CONSERVATION EASEMENTS ON PARCELS OF PRIVATE LAND, AND OTHER INTEREST INVOLVING REAL PROPERTY 9NON-CONSERVATION EASEMENTS, LEASES, LICENSES, RIGHTS-OF-WAY, ETC.). MOHONK PRESERVE COLLABORATES WITH OTHER ORGANIZATIONS TO PROTECT AND PRESERVE OPEN SPACE IN THE SHAWANGUNK MOUNTAINS REGION AND ENSURES THAT THE LONG-TERM CAPACITY AND RESOURCES TO PROPERLY AND SUSTAINABLY MANAGE AND MAINTAIN THE SHAWANGUNK REGION'S ECOSYSTEMS AND HABITATS, SCENIC VIEWSHEDS, RECREATIONAL ASSETS AND RICH CULUTRAL LANDSCAPE ARE DETERMINED TO BE EITHER IN PLACE OR SECURED AS A CONDITION OF ACQUIRING LAND OR AN INTEREST IN LAND. COUPLED WITH LAND PROTECTION EFFORTS MOHONK PRESERVE'S CONSERVATION SCIENCE EFFORTS INVOLVED STAFF, VOLUNTEERS AND PARTNERS USING THE LATEST CONSERVATION SCIENCE TECHNIQUES, ALONG WITH LEGACY DATA SETS ACTIVELY MANAGED BY THE ORGANIZATION, TO MONITOR AND MANAGE THE DIVERSE ECOSYSTEMS ACROSS THE SHAWANGUNK 812168 193308 4086470 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 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 44 0 1 81 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY AL AK CA CO CT FL GA IL KY ME MD MA MI MN NH NJ NC OH OK OR PA RI SC TN UT WA WV WI DC X X X KATHLEEN GALLAGHER-PALCIC BUSINESS 8452550919 PO BOX 715 NEW PALTZ NY 12561 RAYMOND VJ SCHRAG DIRECTOR 1.00 X 0 0 0 KERRY MCCARTHY DIRECTOR 1.00 X 0 0 0 DAVID WILKES DIRECTOR 1.00 X 0 0 0 LYNN MCGREW DIRECTOR 1.00 X 0 0 0 ANTHEA LAVALLE DIRECTOR 1.00 X 0 0 0 RONALD G KNAPP DIRECTOR 1.00 X 0 0 0 NINA SMILEY DIRECTOR 1.00 X 0 0 0 KAREN HALLIDAY DIRECTOR 1.00 X 0 0 0 BARBARA S GINSBERG DIRECTOR 1.00 X 0 0 0 GEORGE C W GATCH DIRECTOR 1.00 X 0 0 0 LAUREL SWEENEY DIRECTOR 1.00 X 0 0 0 MICHAEL TANNEN DIRECTOR 1.00 X 0 0 0 MICHAEL EMBLER DIRECTOR 1.00 X 0 0 0 JULES KAUFMAN DIRECTOR 1.00 X 0 0 0 ERIC M GULLICKSON DIRECTOR 1.00 X 0 0 0 ARTHUR SULZBERGER JR DIRECTOR 1.00 X 0 0 0 CARRYL PIERRE-DREWS DIRECTOR 1.00 X 0 0 0 DANIEL TORRES DIRECTOR 1.00 X 0 0 0 RUSSELL CLUNE BOARD CHAIR 1.00 X X 0 0 0 KATHLEEN C WEATHERS BOARD VICE CHAIR 1.00 X X 0 0 0 GARY W FINGER TREASURER 1.00 X X 0 0 0 CAROL S RIETSMA SECRETARY 1.00 X X 0 0 0 KEVIN M CASE PRESIDENT AND CEO 40.00 X 168843 0 39776 168843 0 39776 1 0 1 0 0 1078588 454605 443196 1481348 3457737 DAY USE FEES 531390 778525 778525 PROGRAM FEES 900099 102445 102445 GIFT SHOP SALES 900099 91671 91671 972641 334760 334760 68290 0 68290 68290 68290 600088 405163 194925 194925 194925 458699 454605 251667 207032 207032 MISCELLANEOUS INCOME 900099 8013 8013 8013 5243398 972641 0 813020 208620 168822 13552 26246 2576416 2129083 159977 287356 85997 59404 8007 18586 347808 244236 28149 75423 203620 168029 12634 22957 28824 17123 1424 10277 28715 17058 1419 10238 34370 34370 7500 6700 800 12500 9422 769 2309 140326 103221 8268 28837 79853 79853 40500 37039 1050 2411 21295 18869 466 1960 457103 341913 30626 84564 131009 105915 7081 18013 CONTRACT SERVICES 157601 121401 2295 33905 PROGRAM SUPPLIES 90655 82895 243 7517 MAINTENANCE SUPPLIES 72447 72379 68 AUTO AND TRUCK EXPENSE 70519 70519 294358 232589 13022 48747 5090036 4086470 323420 680146 6300 6350 2072672 2100612 206867 484633 16320 76542 20750 0 124659 171590 23316722 6426422 17061317 16890300 10016101 10800894 821 3647 29525807 30534568 359056 537991 38370 30621 62150 101697 459576 670309 X 22057684 21037198 7008547 8827061 29066231 29864259 29525807 30534568 X 153362 698362 -53696 X 0 1 X 1 0 X 3661225 3173575 3511612 3050537 3547737 16944686 3661225 3173575 3511612 3050537 3547737 16944686 16944686 157091 181513 181536 349830 334760 1204730 369735 283172 472942 492861 535002 2153712 20303128 5332303 0.83460 0.82600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: RENTAL INCOME - 2020 AMOUNT: $ 55,450. 2021 AMOUNT: $ 58,400. 2022 AMOUNT: $ 74,760. 2023 AMOUNT: $ 64,870. 2024 AMOUNT: $ 68,290. SPECIAL EVENT INCOME - 2020 AMOUNT: $ 310,102. 2021 AMOUNT: $ 205,744. 2022 AMOUNT: $ 396,404. 2023 AMOUNT: $ 420,283. 2024 AMOUNT: $ 458,699. MISCELLANEOUS - 2020 AMOUNT: $ 4,183. 2021 AMOUNT: $ 19,028. 2022 AMOUNT: $ 1,778. 2023 AMOUNT: $ 7,708. 2024 AMOUNT: $ 8,013. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2144 2144 5087892 5090036 404502 101126 0 0 381384 389161 394406 404502 1569453 2354180 445 862 868 2144 4319 95346 97290 98602 101126 392364 588546 445 862 868 2144 4319 X X 18 483.60 1 1 171.00 5169 9286066 162898 986723 398778 10036909 7702303 399117 1354396 169750 9286066 9212476 374263 -1545413 339023 7702303 8384095 116304 1074089 362012 9212476 7454961 119928 1175854 366648 8384095 0.18890 0.45310 0.35800 1 0 7036395 7036395 5309619 2897690 2411929 701579 535488 166091 10269129 2993244 7275885 16890300 GIFT ANNUITY PAYABLE 95030 SECURITY DEPOSITS PAYABLE 2950 LEASE LIABILITY - OPERATING LEASE 3717 101697 X 6105361 698362 197971 896333 5209028 34370 34370 5243398 5307333 251667 251667 5055666 34370 34370 5090036 PART X, LINE 2: THE PRESERVE IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS CLASSIFIED AS A PUBLIC CHARITY, AND IS NOT SUBJECT TO INCOME TAXES ON INCOME RECEIVED FOR EXEMPT PURPOSES. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE PRESERVE FOLLOWS STATUTORY REQUIREMENTS FOR INCOME TAX ACCOUNTING AND AVOIDS RISKS WITH TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES LIABILITY FROM TAXING AUTHORITY EXAMINATION, IF ANY, WOULD NOT HAVE A MATERIAL EFFECT ON THE PRESERVE'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF GIFT ANNUITY PAYABLE -53,696. FUNDRAISING EXPENSES 251,667. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 251,667. PART II, LINE 5 - MONITORING AND ENFORCEMENT POLICY OBJECTIVES AND GUIDELINES FOR VIOLATION RESPONSE AND ENFORCEMENT A) MAINTAIN THE CONSERVATION PURPOSE(S) OF THE CONSERVATION EASEMENT. B) MAINTAIN PUBLIC CONFIDENCE IN MOHONK PRESERVE'S ABILITY TO ENFORCE EASEMENT RESTRICTIONS GENERALLY, AND IN PART AS A DETERRENT TO OTHER POTENTIAL VIOLATORS. C) PROTECT MOHONK PRESERVE'S LEGAL RIGHTS AND ECONOMIC INVESTMENT (IF ANY) IN THE CONSERVATION EASEMENT. D) MAINTAIN THE MOST CONSTRUCTIVE WORKING RELATIONSHIP POSSIBLE WITH THE LAND OWNER. E) NO ONE PERSON SHOULD MAKE DECISIONS ON WHETHER A VIOLATION HAS OCCURED OR ON OUR RESPONSE. STAFF SHOULD NEVER GIVE A LANDOWNER AN ON-THE-SPOT OPINION THAT A VIOLATION DOES, OR DOES NOT EXIST. F) ONCE STAFF HAS DETERMINED, AFTER A CAREFUL REVIEW, THAT A VIOLATION HAS OCCURED, THE STEPS OUTLINED BELOW SHALL BE FOLLOWED. G) MAINTAIN PROFESSIONALISM AND INTEGRITY. H) USE LITIGATION AS A LAST RESORT AND ONLY WHEN THERE IS A MERITORIOUS LEGAL BASIS FOR JUDICIAL ACTION. I) MAINTAIN CONSISTENT RESPONSES TO SIMILAR CONSERVATION EASEMENT VIOLATIONS. VIOLATION PREVENTION STRATEGIES A) MAINTAIN GOOD LANDOWNER RELATIONS. B) STAFF SHALL CONDUCT ANNUAL MONITORING AND CREATE A WRITTEN MONITORING REPORT. C) MAKE EVERY EFFORT TO KEEP INFORMED OF WHEN PROPERTIES CHANGE HANDS. D) PROMPTLY CONTACT NEW OWNERS (AND WORK WITH REAL ESTATE AGENTS) TO ENSURE THAT THEY UNDERSTAND MOHONK PRESERVE'S MISSION, THE CONSERVATION EASEMENT FOR THEIR PROPERTY, AND THE CONCEPT AND PURPOSE OF CONSERVATION EASEMENTS IN GENERAL. E) WORK TO ENSURE IN THE DRAFTING OF CONSERVATION EASEMENTS, THAT DRAFTING STANDARDS CAREFULLY MINIMIZE VAGUENESS THAT COULD LEAD TO AN ENFORCEMENT QUESTION. F) ENCOURAGE EASEMENT LANDOWNERS ANNUALLY TO ASK FOR A REVIEW OF A PROPOSED ACTION WHETHER OR NOT IT IS CONTEMPLATED UNDER THE TERMS OF AN EASEMENT IN ORDER TO AVOID A POTENTIAL VIOLATION. STEPS TO TAKE IN THE EVENT OF A POSSIBLE VIOLATION POSSIBLE EASEMENT VIOLATIONS MAY BE DISCOVERED IN THE COURSE OF ANNUAL MONITORING INSPECTIONS, OR AS REPORTED BY NEIGHBORS, NEW PROPERTY OWNERS, OR OTHER THIRD PARTIES. STEPS TO BE FOLLOWED BY THE MOHONK PRESERVE STAFF IN THE CASE OF A POTENTIAL VIOLATION ARE AS FOLLOWS: REVIEW THE EASEMENT TERMS AND EASEMENT DOCUMENT, BASELINE INVENTORY, AND MONITORING REPORTS TO DETERMINE IF AN EASEMENT VIOLATION HAS OCCURRED, ITS EXACT NATURE, AND WHEN IT TOOK PLACE. CONSULT LEGAL COUNSEL FOR INTERPRETATION IF NECESSARY. DOCUMENT THE VIOLATION. VISIT THE SITE TO INSPECT AND CAREFULLY DOCUMENT THE VIOLATION. THE VIOLATION MUST BE DESCRIBED IN DETAIL, INCLUDING LOCATION AND EXTENT. PHOTOS KEYED TO A PHOTOMAP SHOULD BE TAKEN, SIGNED AND DATED BY THE PHOTOGRAPHER. QUANTITATIVE MEASUREMENTS OF THE VIOLATION SHOULD BE NOTED AS APPROPRIATE, E.G. AREA OF IMPACT, NUMBER OF TREES DAMAGED. FIELD NOTES SHOULD BE SIGNED AND DATED BY THE PERSON CONDUCTING THE INSPECTION. IF THE LANDOWNER DOES NOT GRANT THE MOHONK PRESERVE STAFF PERMISSION TO ENTER THE PROPERTY, CONSULT WITH LEGAL COUNSEL ON HOW TO PROCEED. THE DIRECTOR OF CONSERVATION PROGRAMS AND COMMUNITY EDUCATION SHOULD CIRCULATE A MEMO TO INFORM THE DIRECTOR OF LAND STEWARDSHIP AND THE PRESIDENT OF THE STATUS OF THE VIOLATION. CONTACT THE LANDOWNER. MEET WITH THE LANDOWNER IN PERSON IF POSSIBLE TO DISCUSS THE VIOLATION. LISTEN TO THE LANDOWNER'S EXPLANATION, ASK QUESTIONS, TAKE NOTES, AND ASK THEM TO VOLUNTARILY CORRECT THE VIOLATION, OR AT LEAST TO CEASE ANY FURTHER WORK UNTIL THE MATTER CAN BE REVIEWED BY MOHONK PRESERVE'S BOARD. DOCUMENT ALL MEETINGS AND WRITE A FOLLOW-UP LETTER (SEND CERTIFIED RETURN RECEIPT REQUESTED) TO THE LANDOWNER CONFIRMING ANY AGREEMENTS MADE ON SITE ABOUT THE RESTORATION OF THE PROPERTY AND COMPLIANCE DATES. IF THE LANDOWNER AGREES TO RESTORE AND/OR REMEDIATE THE PROPERTY: IF THE LANDOWNER AGREES TO RESTORE AND/OR REMEDIATE THE PROPERTY, STAFF SHOULD SEND A FOLLOW UP LETTER AS SOON AS POSSIBLE REFLECTING THE NATURE AND EXTENT OF THE RESTORATION WORK AND THE AGREED-UPON TIMETABLE FOR COMPLETION. THE SITE SHOULD BE REVISITED ON THE DEADLINE DATE, AND THE RESTORATION WORK SHOULD BE DOCUMENTED WITH PHOTOGRAPHS, NARRATIVE DESCRIPTION, AND QUANTITATIVE MEASUREMENTS. SEND THE LANDOWNER A FOLLOW-UP LETTER (SEND CERTIFIED RETURN RECEIPT REQUESTED) ATTESTING TO THE SATISFACTORY COMPLETION OF THE WORK, OR OTHERWISE AS APPROPRIATE. IF THE LANDOWNER REFUSES TO VOLUNTARILY RESTORE THE PROPERTY: IF THE LANDOWNER REFUSES TO VOLUNTARILY RESTORE THE PROPERTY, THE MOHONK PRESERVE'S DIRECTOR OF CONSERVATION PROGRAMS AND COMMUNITY EDUCATION SHALL CONSULT WITH LEGAL COUNSEL, THE PRESIDENT AND THE CHAIR OF THE LAND PROTECTION COMMITTEE TO FURTHER DISCUSS THE VIOLATION AND DETERMINE AN ENFORCEMENT STRATEGY, AND SHALL REVIEW THE CONSERVATION EASEMENT ENFORCEMENT POLICY ADOPTED BY THE BOARD OF DIRECTORS ON APRIL, 15, 2012. THIS STRATEGY SHALL THEN BE PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND IT IS THE BOARD OF DIRECTORS THAT WILL EITHER APPROVE OR NOT APPROVE THE STAFF AND COMMITTEE RECOMMENDED ENFORCEMENT STRATEGY. ENFORCEMENT STRATEGIES AND POTENTIAL VIOLATION REMEDIES: THERE ARE SEVERAL ENFORCEMENT STRATEGIES AVAILABLE TO MOHONK PRESERVE TO WORK TOWARD A VIOLATION REMEDY. ENFORCEMENT STRATEGIES WILL BE REVIEWED AND SELECTED BY STAFF, IN CONSULTATION WITH LEGAL COUNSEL AND THE LAND PROTECTION COMMITTEE, AND RECOMMENDED TO THE BOARD OF DIRECTORS. ENFORCEMENT STRATEGIES INCLUDE, BUT ARE NOT LIMITED TO: EDUCATION, MEDIATION, REMEDIATION, MITIGATION, ASSISTING LANDOWNERS WITH POSTING THEIR PROPERTY BOUNDARIES, LITIGATION INCLUDING INJUNCTIVE RELIEF AND CRIMINAL CHARGES. COURT ENFORCEMENT IS EXPENSIVE AND TIME CONSUMING, MAY PRODUCE AN UNDESIRABLE OUTCOME, AND WILL LIKELY IRREPARABLY DAMAGE THE RELATIONSHIP BETWEEN THE PROPERTY OWNER AND MOHONK PRESERVE. AS SUCH, IT SHOULD BE PURSUED AS A LAST RESORT. NEVERTHELESS, COURT ENFORCEMENT MAY BE NECESSARY TO DEFEND AN EASEMENT, PREVENT OR STOP DAMAGING ACTIVITIES, OR OBTAIN RESTORATION. IN SUCH INSTANCES MOHONK PRESERVE STAFF SHALL WORK CLOSELY WITH OUTSIDE COUNSEL TO PREPARE AND PRESENT THE STRONGEST POSSIBLE CASE. THIRD PARTY VIOLATIONS MOHONK PRESERVE VIEWS ITS RELATIONSHIP WITH OWNERS OF CONSERVED LAND AS A PARTNERSHIP. THIS RELATIONSHIP IS BASED ON THE BELIEF THAT WE SHARE A COMMON INTEREST IN GOOD STEWARDSHIP OF THE CONSERVED LAND. WHEN THIRD PERSONS TRESPASS ON THE CONSERVED LAND AND DAMAGE THE RESOURCES THAT BOTH THE OWNER AND THE MOHONK PRESERVE HAVE CONSERVED, THEN MOHONK PRESERVE WILL SEEK TO ENGAGE THE COOPERATION OF THE OWNER IN WORKING COLLABORATIVELY TO STOP THE TRESPASS AND HAVE THE TRESPASSER FIX ANY DAMAGE CAUSED. MOHONK PRESERVE REVIEWS EACH THIRD PARTY VIOLATION OF A CONSERVATION EASEMENT ON A CASE-BY-CASE BASIS WHEN DECIDING WHAT EDUCATION MEASURES AND REMEDIES ARE NECESSARY. IF THE TRESPASSER IS UNWILLING TO COOPERATE WITH THE OWNER AND MOHONK PRESERVE, THEN WE MAY HAVE TO CONSIDER JUDICIAL REMEDIES. PART II, LINE 9 - ACCOUNTING FOR CONSERVATION EASEMENTS THE ORGANIZATION MAY RECOGNIZE REVENUE FROM CONSERVATION EASEMENT TRANSACTIONS. ON SEPTEMBER 17, 2017 MOHONK PRESERVE (MP) ADOPTED ITS UPDATED CONSERVATION EASEMENT STEWARDSHIP GIFTS POLICY AND DESIGNATED THE WILLIAM R. GINSBERG LAND PROTECTION FUND (GF) TO HOLD DONATED FUNDS RESTRICTED OR DESIGNATED FOR THE COST OF PREPARING, ACQUIRING, MONITORING AND ENFORCING CONSERVATION EASEMENTS. THE GF WILL HOLD FUNDS AS ENDOWMENT PROVIDING ANNUAL DRAWS FOR THE REGULAR COSTS OF MANAGING AND MONITORING EASEMENTS; AND IT WILL HOLD ACCUMULATED FUNDS THAT CAN BE USED TO COVER THE COSTS ASSOCIATED WITH ENFORCING AN EASEMENT IF AND WHEN NEEDED. THE MINIMUM AMOUNT OF A CONTRIBUTION ACCOMPANYING THE GRANTING OR TRANSFER OF AN EASEMENT TO MP IS $5,000 TO FUND THE GF. MP WILL ADVISE DONORS TO PERMANENTLY RESTRICT $3,500 OR 70% OF THEIR CONTRIBUTION TO THE ENDOWMENT PORTION OF THE GF TO SUPPORT ANNUAL COSTS AND TO TEMPORARILY RESTRICT $1,500 OR 30% OF THEIR DONATION TO THE GF AVAILABLE TO SUPPORT ENFORCEMENT OF MP EASEMENTS. DONORS WILL BE ADVISED THAT THE GF IS A COLLECTIVE FUND WHERE ANNUAL DRAWS AND ENFORCEMENT DRAWS SUPPORT MP'S ENTIRETY OF EASEMENTS, NOT JUST THEIR SPECIFIC EASEMENT. THE REQUIRED CONTRIBUTION CAN BE INCREASED AT THE DISCRETION OF THE LAND PROTECTION COMMITTEE. THE COMPLEXITY OF THE CONSERVATION EASEMENT, POTENTIAL PROBLEM RESTRICTIONS, AND THE EASE OR DIFFICULTY TO MONITOR THE PROPERTY WILL BE TAKEN INTO ACCOUNT IN DETERMINING THE CONSERVATION EASEMENT REQUIRED CONTRIBUTION. EXPENSES FOR CONSERVATION EASEMENTS ARE PART OF PROGRAM EXPENSES REPORTED IN THE ORGANIZATION'S REVENUE AND EXPENSE STATEMENT. ANY COSTS OF ACQUIRING A CONSERVATION EASEMENT ARE INCLUDED ON THE BALANCE SHEET AS AN ASSET. ROCK THE RIDGE 404681 289108 115573 92271 AUCTION 372326 162563 209763 107898 5 136296 2934 133362 51497 913303 454605 458698 251666 251666 207032 X X X X 0 0 0 0 0 0 0 0 0 KEVIN M CASE PRESIDENT AND CEO 168843 0 0 0 0 0 9012 0 30764 0 208619 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ERIC M. GULLICKSON (DIRECTOR) IS THE NEPHEW OF NINA SMILEY WHO IS ALSO A DIRECTOR. FORM 990, PART VI, SECTION B, LINE 11B AS PART OF THE ANNUAL AUDIT, OUR INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES FORM 990 AND RELATED SUPPORTING SCHEDULES FROM OUR INTERNAL RECORDS. WE DESIGNATE AN INDIVIDUAL(S) WITH SUITABLE SKILL, KNOWLEDGE, OR EXPERIENCE TO OVERSEE THESE SERVICES AND WE MAKE ALL MANAGEMENT DECISIONS AND PERFORM ALL MANAGEMENT FUNCTIONS. FORM 990 IS REVIEWED BY THE PRESIDENT & CEO, BUSINESS MANAGER, AND MEMBERS OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. WE HAVE REVIEWED, APPROVED, AND ACCEPTED RESPONSIBILITY FOR FORM 990 AND THE RELATED SCHEDULES AND BELIEVE THEY ARE ADEQUATELY SUPPORTED BY THE BOOKS AND RECORDS OF MOHONK PRESERVE, INC. FORM 990, PART VI, SECTION B, LINE 12C POLICY REQUIRES BOARD OF DIRECTORS TO SIGN OFF ON A CONFLICT OF INTEREST REPRESENTATION AT LEAST ANNUALLY. INDIVIDUAL DIRECTOR(S) ARE EXCUSED FROM VOTING WHEN THERE IS A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 A RIGOROUS REVIEW IS DONE EACH YEAR COMPARING COMPENSATION TO OTHER NON PROFIT ORGANIZATIONS' EXECUTIVE OFFICERS/TOP MANAGEMENT OFFICIALS. NO MEMBER OF THE BOARD OF DIRECTORS RECEIVES COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL MADE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF GIFT ANNUITY PAYABLE -53,696.