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
2011
Open to Public Inspection
Name of the organization
SHAKER LAKES REGIONAL NATURE CENTER DBA NATURE CENTER AT SHAKER LAKES
Employer identification number
34-6576569
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
493,004
444,410
748,070
733,244
32,500
2,451,228
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..
493,004
444,410
748,070
733,244
32,500
2,451,228
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)..
176,685
6
Public Support. Subtract line 5 from line 4.
2,274,543
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
493,004
444,410
748,070
733,244
32,500
2,451,228
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
6,029
7,361
25,671
23,362
34,283
96,706
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..
54,480
53,308
62,169
169,957
11
Total support (Add lines 7 through 10).
2,717,891
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
193,229
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
83.690 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
88.410 %
16a
33 1/3% support test—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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
Explanation
Schedule A (Form 990 or 990-EZ) 2011
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
2011
Open to Public Inspection
Name of the organization
SHAKER LAKES REGIONAL NATURE CENTER DBA NATURE CENTER AT SHAKER LAKES
Employer identification number
34-6576569
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
SEE SCHEDULE O. THE MISSION OF THE NATURE CENTER AT SHAKER LAKES IS TO CONSERVE A NATURAL AREA, CONNECT PEOPLE WITH NATURE, AND INSPIRE ENVIRONMENTAL STEWARDSHIP. TO MEET THIS MISSION, THE NATURE CENTER ENGAGES IN NATURAL RESOURCE MANAGEMENT AND ENVIRONMENTAL EDUCATION PROGRAMS.
FIRST ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
TO REALIZE ITS MISSION, THE NATURE CENTER MAINTAINS A NATURAL GREEN OASIS IN THE HEART OF AN URBAN AREA AND OFFERS EXTENSIVE ENVIRONMENTAL EDUCATION PROGRAMS TO CHILDREN AND ADULTS OF ALL EDUCATIONAL, ECONOMIC AND CULTURAL BACKGROUNDS. THE NATURE CENTER MANAGES TWENTY ACRES OF LAND; MAINTAINS TWO DISTINCT WALKING/HIKING TRAILS, INCLUDING ONE THAT IS FULLY ACCESSIBLE TO VISITORS WITH DISABILITIES; PROTECTS MULTIPLE ANIMAL AND PLANT HABITATS; AND SERVES AS A MODEL FOR GREEN BUILDING PRACTICES. ITS ENVIRONMENTAL EDUCATION PROGRAMS INCLUDE CLASSES, FIELD TRIPS, GUIDED NATURE HIKES AND CAMPS FOR CHILDREN; FAMILY PROGRAMS; AND HANDS-ON WORKSHOPS AND FORUMS ON SUSTAINABILITY TOPICS FOR ADULTS. EACH YEAR, OVER 10,000 CHILDREN PARTICIPATE IN MORE THAN 30,000 HOURS OF CURRICULUM-BASED PROGRAMMING, AND 25,000 AREA RESIDENTS OF ALL AGES VISIT THE NATURE CENTER TO RELAX, RECREATE, LEARN AND REFRESH. FISCAL YEAR 2012 WAS BRIMMING WITH ACTIVITY ON OUR TRAILS AND IN OUR CLASSROOMS AND EXHIBIT SPACES. WE WELCOMED AN ESTIMATED 32,500 VISITORS WHO ENJOYED OUR TWENTY ACRES AND DIVERSE HABITATS OR PARTICIPATED IN OUR PROGRAMS. IN THE PAST YEAR: MORE THAN 7,000 AREA STUDENTS VISITED THE NATURE CENTER FOR ENVIRONMENTAL EDUCATION FIELD TRIPS. OUR HANDS-ON, ENGAGING SESSIONS FOR PRESCHOOLERS THROUGH HIGH SCHOOLERS SUPPORT OHIO'S ACADEMIC CONTENT STANDARDS AND INCLUDE TOPICS SUCH AS "MIGRATING MONARCHS," "DOAN BROOK GEOLOGY," WETLANDS," AND "REPTILES AND AMPHIBIANS". WE STRENGTHENED OUR JENNY GOLDMAN ENVIRONMENTAL EDUCATOR IN RESIDENCE PROGRAM FOR UNDERSERVED YOUTH AT CLEVELAND'S MICHAEL R. WHITE SCHOOL BY SERVING 110 FOURTH, FIFTH AND EIGHTH GRADE STUDENTS DURING A 20 WEEK PROGRAM AND 158 ADDITIONAL STUDENTS THROUGH FIELD EXPERIENCES. PARENTS AND CHILDREN ENJOYED LOW-COST, FAMILY-ORIENTED PROGRAMMING, INCLUDING A POPULAR OUTDOOR FAMILY CAMPFIRE NIGHT, TWO INDOOR FAMILY FIRESIDE NIGHTS AND A SPECIAL SUMMER POLLINATOR PICNIC. WE OFFERED HANDS-ON WORKSHOPS ABOUT SUSTAINABILITY TOPICS SUCH AS URBAN GARDENING AND CANNING, AND CELEBRATED THE LEGACY OF CONSERVATION ICON ALDO LEOPOLD. AS PART OF THE YEAR-ROUND CENTENNIAL CELEBRATION, WE PARTNERED WITH THE CITY OF SHAKER HEIGHTS BY HOSTING A LECTURE FROM THEIR ELEGANT & EDIBLE SERIES ABOUT HOW TO MAKE THE MOST - AND LEAST - OF INVASIVE WEEDS. OUR SIGNATURE SPECIAL EVENTS - PESTIVAL AND THE SUMMER BENEFIT (THIS YEAR'S THEME WAS THE GEM IN YOUR BACKYARD) - ONCE AGAIN ATTRACTED SELL-OUT CROWDS AS HUNDREDS OF SUPPORTERS CAME TO THE NATURE CENTER. WE BENEFITTED FROM THE ENTHUSIASTIC WORK OF 407 VOLUNTEERS, WHO DONATED THEIR TALENTS, EXPERTISE AND OVER 7,200 HOURS OF TIME. THE SAFETY OF OUR TRAILS WAS IMPROVED, AS WE REBUILT THREE GROUNDED BOARDWALKS; PRESSURE WASHED ALL DECKS AND BRIDGES; ADDED RAILS, NEW RAILROAD TIES, AND GRAVEL TO MANY LOCATIONS; AND REDESIGNED STEPS AND SWALES. OUR MARSH CAME BACK TO LIFE FOLLOWING ITS TWO-YEAR RESTORATION. WITH HUNDREDS OF VOLUNTEERS, INCLUDING MANY SCHOOL AND CORPORATE GROUPS WHO ROLLED UP THEIR SLEEVES AND HELPED IN THIS EFFORT, WE REMOVED THOUSANDS OF INVASIVE NARROW-LEAVED CATTAILS AND REPLANTED THE MARSH WITH AN ADDITIONAL 4,000 NATIVE PLANTS AND SHRUBS. WE MOVED FORWARD WITH OUR STRATEGIC PLANNING PROCESS, WHICH WILL HELP CHART A COURSE FOR THE NATURE CENTER'S FUTURE. WE CONTINUED EXISTING PARTNERSHIPS AND STARTED NEW ONES WITH MANY ORGANIZATIONS, INCLUDING: CMSD'S PLACE-BASED LEARNING COLLABORATIVE, TALESPINNER CHILDREN'S THEATER, HEIGHTS ARTS, DOAN BROOK WATERSHED PARTNERSHIP, LAKEVIEW CEMETERY, CLEVELAND MUSEUM OF NATURAL HISTORY, GEAUGA PARK DISTRICT, THE NATURE CONSERVANCY, SHAKER HISTORICAL SOCIETY, CITY OF SHAKER HEIGHTS, AUDUBON SOCIETY, SHAKER ROTARY CLUB, UNIVERSITY CIRCLE, INC., RUFFING MONTESSORI SCHOOL, AND THE NEW MONTESSORI HIGH SCHOOL AT UNIVERSITY CIRCLE, AMONG OTHERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND THEN PRESENTED TO THE FINANCE STAFF, FINANCE COMMITTEE, AND THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL. THE FINANCE COMMITTEE IS DELEGATED AUTHORITY BY THE BOARD TO APPROVE THE 990 FOR FILING. THE 990 IS PROVIDED TO THE BOARD BEFORE FILING.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA ARTS AND SCIENCE ORGANIZATIONS OF SIMILAR SIZE. COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE EXECUTIVE DIRECTOR. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA ARTS AND SCIENCE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND ALSO BY THE BOARD AS A WHOLE.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
SEE RESPONSE TO 15A.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY-ACCESSIBLE WEBSITES.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.