Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CHIPPEWA NATURE CENTER
Employer identification number
38-1859315
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
462,367
1,180,573
4,013,830
328,923
393,168
6,378,861
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
462,367
1,180,573
4,013,830
328,923
393,168
6,378,861
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
3,378,267
6
Public Support. Subtract line 5 from line 4.
3,000,594
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
462,367
1,180,573
4,013,830
328,923
393,168
6,378,861
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,138,578
1,195,347
1,150,156
622,612
609,069
4,715,762
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
4,511
2,137
9,817
16,465
11
Total support (Add lines 7 through 10).
11,111,088
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
698,763
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
27.010 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
25.670 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
CHIPPEWA NATURE CENTER HAS GROWN TO BE AN IMPORTANT ASSET TO THE MIDLAND COMMUNITY SINCE ITS INCEPTION IN 1966, WHEN IT WAS FIRST DESIGNATED AS A 501(C)(3) ORGANIZATION. A PRIME REASON FOR ITS SUCCESS HAS BEEN ITS ACCEPTANCE AS A PUBLICLY SUPPORTED NONPROFIT ORGANIZATION. CNC DOES FEEL THAT MEMBERSHIP IS VALUABLE BECAUSE MEMBERS DEMONSTRATE THEIR SUPPORT THROUGH MODEST ANNUAL DUES, THEIR STRONG RESPONSE TO FUNDRAISING, AND THEIR PARTICIPATION IN PROGRAMS. WITH MEMBERSHIP AVERAGING 1,700 INDIVIDUAL AND FAMILY UNITS AND A BASE OF MORE THAN 700 VOLUNTEERS, CNC IS CLEARLY VALUED AS A COMMUNITY RESOURCE, AND CONTRIBUTIONS TO CNC HAVE BECOME AN ANNUAL GIFT FROM MANY AREA CITIZENS, BUSINESSES, AND ORGANIZATIONS. CNC USES AN ANNUAL REVIEW OF ITS LONG-TERM STRATEGIC PLAN TO MAINTAIN CURRENT, RELEVANT PROGRAMS AND SERVICES FOR THE COMMUNITY AND REGION. IT IS THE ONLY NONPROFIT EDUCATIONAL ORGANIZATION IN THE MID-MICHIGAN REGION THAT PROVIDES NATURE PROGRAMMING AND OUTDOOR RECREATIONAL OPPORTUNITIES FOR EVERYONE FROM PRESCHOOLERS TO SENIORS, SERVING AN AVERAGE OF NEARLY 70,000 EACH YEAR. THE BOARD OF DIRECTORS PLAYS A KEY ROLE IN CNC'S ADMINISTRATION AND FISCAL PLANNING. THE BOARD REGULARLY OVERSEES ADMINISTRATION OF CNC, INCLUDING WORKING CLOSELY WITH THE EXECUTIVE DIRECTOR. BOARD MEMBERS, WHO ARE ELECTED TO A MAXIMUM OF THREE CONSECUTIVE TWO-YEAR TERMS, ARE SELECTED FOR THESE ROLES BECAUSE OF THEIR INTERESTS IN NATURAL HISTORY, EXPERIENCE IN MANAGEMENT AND INTERPERSONAL SKILLS, AND BY BRINGING A BROAD CROSS-SECTION OF SOCIAL, ECONOMIC AND CULTURAL INTERESTS REPRESENTATIVE OF THE GROWING AREA THAT CNC SERVES. THE ORGANIZATION'S BY-LAWS MAINTAIN THAT CNC EXISTS AS A MEMBERSHIP ORGANIZATION; HOWEVER, ITS 15 MILES OF TRAILS ARE OPEN TO MEMBERS AND NONMEMBERS FROM DAWN TO DUSK EVERY DAY AND THE VISITOR CENTER BUILDING IS ALSO OPEN TO ALL USERS DURING BUSINESS HOURS EVERY DAY. CNC IS ONE OF ONLY A FEW ORGANIZATIONS OF ITS KIND TO OFFER FREE PUBLIC ADMISSION DAILY TO BOTH MEMBERS AND NONMEMBERS, AND A GREAT MAJORITY OF ITS STAFF-LED PROGRAMS ARE ALSO FREE OF CHARGE. SCHOOL AND SCOUT GROUPS, NATURE DAY CAMP, AND NATURE PRESCHOOL ARE PROGRAMS DESIGNED TO PROMOTE ENVIRONMENTAL EDUCATION FOR OUR AREA YOUTH. OVER 6,300 ADULTS HAVE SIGNED UP FOR MORE FORMAL ADULT COURSES AND FIELD TRIPS IN A WIDE VARIETY OF NATURAL HISTORY COURSES. OUR HIKING TRAILS, RIVER ACCESS, ARBORETUM, AND PAVED ACCESS TRAIL IN CONNECTION WITH THE CITY "RAIL TRAIL" ATTRACT AN AVERAGE OF OVER 50 PEOPLE A DAY TO EXPLORE THINGS ON THEIR OWN. THE ULTIMATE GOAL OF PROGRAMMING IS TO INSPIRE PEOPLE TO PROTECT THE NATURAL WORLD AND WE ARE FORTUNATE TO HAVE A DEDICATED STAFF, COMMITTED BOARD OF DIRECTORS, AND A WONDERFUL SITE AND FACILITY AT CNC FROM WHICH TO RUN THESE PROGRAMS AND WORK WITH OUR MEMBERSHIP AND THE GENERAL PUBLIC.
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CHIPPEWA NATURE CENTER
Employer identification number
38-1859315
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE CHIPPEWA NATURE CENTER IS A NON-PROFIT ORGANIZATION WHOSE MISSION IS TO FACILITATE THE ENJOYMENT AND UNDERSTANDING OF OUR NATURAL, HISTORICAL AND ARCHAEOLOGICAL RESOURCES AS RELEVANT TO THE SAGINAW VALLEY, TO PROMOTE ENVIRONMENTAL AWARENESS AND TO FOSTER RESPONSIBLE STEWARDSHIP.
FIRST ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
WE SERVE MORE THAN 17,000 STUDENTS ANNUALLY. OTHER PRE-REGISTERED PROGRAMS INCLUDE OUR SUMMER NATURE DAY CAMP (686 CAMPERS IN 2010), SCOUT GROUPS (700 SCOUTS IN 2010), AND YOUTH EVENTS SUCH AS NATURE'S EGG EXTRAVAGANZA. YOUTH PROGRAMS SUCH AS WEE STROLLS FOR TODDLERS, STORY HOURS FOR EARLY CHILDHOOD, AND NATURE FOR YOUTH FOR UPPER ELEMENTARY STUDENTS ARE OFFERED IN ADDITION TO MANY CUSTOMIZED PROGRAMS. OUR NATURE PRESCHOOL, NOW IN ITS 4TH YEAR, IS AN EXCELLENT MISSION-BASED PROGRAM DESIGNED TO HELP 3 AND 4 YEAR-OLDS DEVELOP A LIFE-LONG CONNECTION TO THE NATURAL WORLD THROUGH FREQUENT, POSITIVE OUTDOOR EXPERIENCES IN A PRESCHOOL SETTING. IN 2010 THERE WERE 60 REGISTERED PRESCHOOLERS THAT ATTENDED 2 TO 4 DAYS PER WEEK.
SECOND ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4B
AND FOSTER RESPONSIBLE STEWARDSHIP. THE ULTIMATE GOAL OF PROGRAMMING IS TO INSPIRE PEOPLE TO PROTECT THE NATURAL WORLD AND WE ARE FORTUNATE TO HAVE A DEDICATED STAFF, COMMITTED BOARD OF DIRECTORS, AND A WONDERFUL FACILITY FROM WHICH TO RUN THESE PROGRAMS FOR OUR MEMBERSHIP AND THE GENERAL PUBLIC. MAJOR EVENTS ALWAYS PULL IN LARGE CROWDS FOR RECREATIONAL AND EDUCATIONAL ACTIVITIES. WITH REDUCED FACILITIES IN 2010 WE DID NOT HOLD SEVERAL OF OUR REGULAR EVENTS, BUT WE DID DRAW 411 PEOPLE FOR THE BANFF MOUNTAIN FILM FESTIVAL. WE OFFERED OVER 130 FREE, DROP-IN INTERPRETIVE PROGRAMS, SUCH AS BIRD WALKS, WILDFLOWER HIKES, FUNGI FORAYS, MAPLE SYRUP PROGRAMS, LIFE ON AN 1870'S FARM, BIRD BANDING, NATIVE AMERICAN LIFE ARCHAEOLOGY, ANIMAL TRACKS, SNOWSHOEING AND MUCH, MUCH MORE. IN TOTAL OVER 2,700 PEOPLE ATTENDED THESE SPECIAL INTERPRETIVE PROGRAMS.
THIRD ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4C
RESOURCES, VISITOR INFORMATION AND INTERPRETIVE AREAS, AND RESTROOMS. EVERYTHING IS DESIGNED TO PROMOTE OUR MISSION AND ENCOURAGE INTERESTS AND EDUCATION IN OUR NATURAL WORLD.
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
VOLUNTEERS & CIVIC PARTICIPATION: VOLUNTEERS PLAY A KEY ROLL IN HELPING CNC ACCOMPLISH ITS MISSION. IN 2010, 369 VOLUNTEERS PROVIDED A TOTAL OF 7,864 HOURS OF VOLUNTEER SUPPORT FOR OUR SPECIAL EVENTS, PROGRAMS, MAINTENANCE DEPARTMENT, AND NUMEROUS SPECIAL PROJECTS THROUGHOUT THE CENTER. BEING AN ACTIVE PART OF THE GREAT LAKES BAY REGION IS AN IMPORTANT COMPONENT OF CNC PROGRAMMING FROM OUR INVOLVEMENT IN THE AREA CHAMBERS OF COMMERCE TO PARTICIPATION IN MANY COMMUNITY EVENTS, FESTIVALS, AND FAIRS. CNC CONTINUALLY REACHES MEMBERS, AREA RESIDENTS, AND VISITORS BY PROVIDING HANDS-ON ACTIVITIES AND PROGRAM INFORMATION. FOR EXAMPLE, WE PROVIDE AN INTERACTIVE PROGRAM FOR OUTREACH TO INDIVIDUALS LIVING IN 25 SENIOR LIVING FACILITIES IN THE AREA.
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
ORGANIZATION HAS MEMBERS OF VARIOUS LEVELS (DEPENDING ON CONTRIBUTION) ALL WITH RIGHTS TO VOTE ON BOARD MEMBERS.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
BOARD MEMBERS ARE ELECTED AT THE ANNUAL MEETING BY VOTES FROM CNC MEMBERS. NOMINATIONS ARE NAMED BY NOVEMBER OF THE PRECEDING YEAR BY THE BOARD NOMINATING COMMITTEE. THE ELECTION IS HELD AT THE ANNUAL MEETING. IF NO NOMINATIONS ARE MADE OTHER THAN THE SLATE ANNOUNCED BY THE NOMINATING COMMITTEE, THEN THOSE NOMINATED ARE ELECTED WITH ONE BALLOT FROM THE BOARD SECRETARY - ALSO AT THE ANNUAL MEETING.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE FORM 990 WAS REVIEWED BY SENIOR MANAGEMENT OF CNC PRIOR TO ITS APPROVAL FOR FILING.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
CONFLICT OF INTEREST POLICY COVERS MEMBERS OF THE CHIPPEWA NATURE CENTER (CNC) BOARD OF DIRECTORS, ANY OF ITS COMMITTEES, AND STAFF MEMBERS. COVERED PERSONS SHALL READILY DISCLOSE TO CNC ANY PERSONAL INTEREST WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE CNC AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. ANY MEMBER OF THE CNC BOARD OR STAFF, WHO IS AN OFFICER, BOARD MEMBER, OR EMPLOYEE OF AN AGENCY OR OTHER ENTITY DOING BUSINESS WITH CNC, SHALL IDENTIFY HIS OR HER AFFILIATION WITH SUCH AGENCY OR ENTITY. COVERED PERSONS IN CONNECTION WITH ANY POLICY COMMITTEE OR BOARD ACTION SPECIFICALLY DIRECTED TO THAT AGENCY OR ENTITY, SHALL NOT PARTICIPATE IN THE DECISION AFFECTING THAT AGENCY OR ENTITY, AND THE DECISION MUST BE MADE AND/OR RATIFIED BY THE FULL BOARD WITHOUT THE VOTE OF THE AFFECTED MEMBER.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE EXECUTIVE COMMITTEE DEVELOPS A BUDGET CONTAINING THE EXECUTIVE DIRECTORS SALARY WHICH IS APPROVED BY THE BOARD OF DIRECTORS. COMPETITIVE SALARY LEVELS ARE COMPARED AT LOCAL, STATE, AND NATIONAL LEVELS FOR COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE APPROVAL IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
ANY REQUESTS FOR THIS INFORMATION ARE DIRECTED TO THE EXECUTIVE DIRECTOR, WHO PROVIDES THE DOCUMENTS AS REQUESTED IF LEGALLY MANDATED OR CONSTRUCTIVELY APPROPRIATE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.