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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MIANUS RIVER GORGE PRESERVE INC
Employer identification number
13-3523329
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
220,425
253,130
1,153,713
2,014,200
424,129
4,065,597
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
220,425
253,130
1,153,713
2,014,200
424,129
4,065,597
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)..
1,404,080
6
Public support. Subtract line 5 from line 4.
2,661,517
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
220,425
253,130
1,153,713
2,014,200
424,129
4,065,597
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
106,977
124,620
114,663
126,604
128,952
601,816
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
806
27
833
11
Total support (Add lines 7 through 10).
4,668,246
12
Gross receipts from related activities, etc. (see instructions)
..................
12
45,867
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
57.010 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
54.670 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MIANUS RIVER GORGE PRESERVE INC
Employer identification number
13-3523329
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE FINANCIAL RESULTS OF THE MIANUS RIVER GORGE PRESERVE ARE REVIEWED BY THE BOARD OF TRUSTEES AND APPROVED AT THE MAY MEETING. THE AUDITOR PREPARES THE 990 BASED ON THIS FINANCIAL STATEMENT WHICH WAS APPROVED BY THE BOARD. THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR. ANY QUESTIONS ARE THEN DIRECTED TO THE AUDITOR WHO IN CONSULTATION WITH THE EXECUTIVE DIRECTOR PREPARES THE FORM 990. THE FINAL VERSION IS THEN REVIEWED BY THE TREASURER AND THE CHAIRMAN OF THE BOARD. A COPY IS THEN DISTRIBUTED ELECTRONICALLY TO ALL TRUSTEES BEFORE FILING WITH THE IRS. THE CHAIRMAN WILL REVIEW THE FORM 990 BEFORE FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
A WRITTEN CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND A DOCUMENT RETENTION AND DESTRUCTION POLICY WERE IN PLACE BY THE END OF 2008. THEY WERE IMPLEMENTED BY THE EXECUTIVE DIRECTOR AND THE BOARD AFTER THEIR ADOPTION BY THE BOARD OF TRUSTEES ON DECEMBER 6, 2008. THESE POLICIES ARE INCORPORATED INTO THE "PERSONNEL POLICIES AND PROCEDURES MANUAL" AND THE "TRUSTEES MANUAL". GENERAL POLICY. THE DIRECTORS, MEMBERS, AND OFFICERS OF THE CORPORATION HAVE A DUTY OF LOYALTY AND FIDELITY TO THE CORPORATION AND MUST GOVERN THE CORPORATION'S AFFAIRS HONESTLY AND ECONOMICALLY, EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE BENEFIT OF THE CORPORATION. TO AVOID EVEN THE APPEARANCE OF IMPROPRIETY, THE DIRECTORS, MEMBERS, AND OFFICERS OF THE CORPORATION SHALL: 1.DISCLOSE TO THE BOARD OF TRUSTEES ANY SITUATION IN WHICH THE DIRECTOR OR OFFICER OF THE CORPORATION HAS A CONFLICTING INTEREST OR DUALITY OF INTEREST THAT COULD REASONABLY BE VIEWED AS FORMING A BASIS FOR THAT PERSON TO ACT IN OTHER THAN THE BEST INTEREST OF THE CORPORATION; AND 2.FOLLOW THE PROCEDURES STATED BELOW GOVERNING THE PARTICIPATION ON BEHALF OF THE CORPORATION IN ANY TRANSACTION IN WHICH THE PERSON HAS, OR MAY HAVE, A CONFLICT OF INTEREST. PROCEDURES. 1.ANY DIRECTOR OR MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD MAKE DISCLOSURE OF SUCH INTERESTS TO THE OTHER DIRECTORS OR MEMBERS. IN THE EVENT OF A CONFLICT OF INTEREST, THE DIRECTOR OR MEMBER SHOULD NOT PARTICIPATE IN THE CONSIDERATION OR DISCUSSION OF NOR VOTE ON THE MATTER, BUT SUCH DIRECTOR OR MEMBER SHALL BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. IN THE DISCRETION OF THE CHAIR OF THE BOARD OF DIRECTORS, A DIRECTOR OR MEMBER WITH A CONFLICT OF INTEREST MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. THE MINUTES OF THE MEETING SHOULD REFLECT THE MAKING OF THE DISCLOSURE, THE ABSTENTION FROM DISCUSSION AND VOTING, THE QUORUM SITUATION, AND WHETHER THE DIRECTOR OR MEMBER WAS PRESENT OR ABSENT WHEN THE MATTER WAS CONSIDERED. 2.ANY OFFICER OF THE CORPORATION HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER BEFORE SUCH OFFICER FOR ADMINISTRATIVE OR OTHER ACTION SHALL REPORT SUCH CONFLICT TO THE EXECUTIVE DIRECTOR AND THE CHAIR OF THE BOARD OF TRUSTEES. IN THE CASE OF THE EXECUTIVE DIRECTOR OR THE CHAIR, SUCH POSSIBLE CONFLICT SHALL BE REPORTED TO THE EXECUTIVE COMMITTEE OR THE FULL BOARD AND THE OFFICER SHALL ABSTAIN FROM TAKING ANY ADMINISTRATIVE OR OTHER ACTION ON SUCH MATTER. 3.THE FOREGOING REQUIREMENTS SHALL NOT BE CONSTRUED AS PREVENTING ANY DIRECTOR, MEMBER OR OFFICER OF THE CORPORATION FROM BRIEFLY STATING HIS OR HER POSITION IN THE MATTER, NOR FROM ANSWERING PERTINENT QUESTIONS OF THE OTHER DIRECTORS, MEMBER OR OFFICERS OF THE CORPORATION. 4.TRANSACTIONS WITH INSIDERS. THE MRGP FOLLOWS THE PROCEDURES FOR TRANSACTIONS WITH INSIDERS AS OUTLINED IN THE LTA STANDARDS AND PRACTICES IN EFFECT AT THE TIME, AND CURRENTLY STATED IN 2008 AS: "WHEN ENGAGING IN LAND AND EASEMENT TRANSACTIONS WITH INSIDERS (SEE DEFINITIONS BELOW), THE LAND TRUST: FOLLOWS ITS CONFLICT OF INTEREST POLICY; DOCUMENTS THAT THE PROJECT MEETS THE LAND TRUST'S MISSION; FOLLOWS ALL TRANSACTION POLICIES AND PROCEDURES; AND ENSURES THAT THERE IS NO PRIVATE INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. FOR PURCHASES AND SALES OF PROPERTY TO INSIDERS, THE LAND TRUST OBTAINS A QUALIFIED INDEPENDENT APPRAISAL PREPARED IN COMPLIANCE WITH THE UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE BY A STATE-LICENSED OR STATE-CERTIFIED APPRAISER WHO HAS VERIFIABLE CONSERVATION EASEMENT OR CONSERVATION REAL ESTATE EXPERIENCE. WHEN SELLING PROPERTY TO INSIDERS, THE LAND TRUST WIDELY MARKETS THE PROPERTY IN A MANNER SUFFICIENT TO ENSURE THAT THE PROPERTY IS SOLD AT OR ABOVE FAIR MARKET VALUE AND TO AVOID THE REALITY OR PERCEPTION THAT THE SALE INAPPROPRIATELY BENEFITED AN INSIDER." EMPLOYEE CONFLICT OF INTEREST POLICY: ANY EMPLOYEE HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD MAKE DISCLOSURE OF SUCH INTERESTS TO THE EXECUTIVE DIRECTOR (IN THE CASE OF THE EXECUTIVE DIRECTOR, TO THE CHAIRMAN OF THE TRUSTEES). IN THE EVENT OF A CONFLICT OF INTEREST, THE EMPLOYEE SHOULD NOT PARTICIPATE IN THE CONSIDERATION OR DISCUSSION OF THE MATTER. IN THE DISCRETION OF THE EXECUTIVE DIRECTOR OR CHAIRMAN OF THE BOARD OF TRUSTEES (IN THE CASE OF THE EXECUTIVE DIRECTOR), AN EMPLOYEE WITH A CONFLICT OF INTEREST MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. THE MINUTES OF THE MEETING SHOULD REFLECT THE MAKING OF THE DISCLOSURE, THE ABSTENTION FROM DISCUSSION AND WHETHER THE EMPLOYEE WAS PRESENT OR ABSENT WHEN THE MATTER WAS CONSIDERED. THE FOREGOING REQUIREMENTS SHALL NOT BE CONSTRUED AS PREVENTING ANY EMPLOYEE FROM BRIEFLY STATING HIS OR HER POSITION IN THE MATTER, NOR FROM ANSWERING PERTINENT QUESTIONS OF THE OTHER EMPLOYEES OF MRGP.
FORM 990, PART VI, SECTION B, LINE 15
COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE FOLLOWING PROCESS: THE BOARD OF TRUSTEES AT THEIR DECEMBER MEETING HAVE AN EXECUTIVE SESSION WHERE STAFF ARE ASKED TO LEAVE AND THE BOARD DISCUSSES BONUSES AND COMPENSATION FOR THE FOLLOWING YEAR. AT THIS TIME, THE CHAIRMAN AND PRESIDENT RECOMMEND TO THE BOARD THE LEVEL OF COMPENSATION FOR THE ED AND THE BOARD EITHER APPROVES IT OR MODIFIES IT AND THEN APPROVES. EVERY OTHER YEAR, THE CHAIRMAN RESEARCHES COMPARATIVE SALARIES AT OTHER ORGANIZATIONS TO MAKE APPROPRIATE ADJUSTMENTS IF NECESSARY. THE PRESERVE DOESN'T HAVE KEY EMPLOYEES, AS PER THE IRS DEFINITION, IF THE PRESERVE DID, THE EMPLOYEE'S COMPENSATION WOULD BE DETERMINED IN A SIMILAR FASHION TO COMPENSATION FOR THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 18
THE MRGP MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST.
FORM 990, PART VI, SECTION C, LINE 19
THE MRGP MAKES ITS FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC BY REQUEST. THE FORM 990 IS ALSO AVAIALABLE ON GUIDESTAR.ORG
FORM 990, PART XII, LINE 2C, OVERSIGHT PROCESS:
THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
FORM 990, SCHEDULE M, PART 1, LINE 29
NUMBER OF FORM 8283 RECEIVED DURING THE TAX YEAR DURING THE 2012 TAX YEAR, MIANUS RIVER GORGE PRESERVE RECEIVED A LAND DONATION RECOGNIZED AT THE APPRAISED VALUE OF $765,000 AS DISCLOSED ON SCHEDULE M, PART 1, LINE 17 IN THE 2012. EARLY IN 2013, MIANUS RIVER GORGE PRESERVE RECEIVED AND COMPLETED FORM 8283 FOR THIS CONTRIBUTION. NUMBER OF FORM 8283 RECEIVED DURING THE 2013 TAX YEAR WAS ONE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.