Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 13,732,740 | 9,498,341 | 9,906,406 | 10,671,304 | 15,949,292 | 59,758,083 |
| 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 | 13,732,740 | 9,498,341 | 9,906,406 | 10,671,304 | 15,949,292 | 59,758,083 |
| 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) .. | 3,258,622 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 56,499,461 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 13,732,740 | 9,498,341 | 9,906,406 | 10,671,304 | 15,949,292 | 59,758,083 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 726,626 | 389,196 | 181,118 | 491,699 | 689,335 | 2,477,974 |
| 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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 62,236,057 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 1, Description of Organization Mission: | Natural Lands is dedicated to preserving and nurturing nature's wonders while creating opportunities for joy and discovery in the outdoors for everyone. As the Greater Philadelphia region's oldest and largest land conservation organization, Natural Lands which is member supported has preserved more than 125,000 acres, including 42 nature preserves and one public garden totaling more than 23,000 acres. Nearly five million people live within five miles of land under the organization's protection. Natural Lands is committed to the process of integrating the values of inclusion, diversity, equity, and access in all aspects of our work. |
| Form 990, Part I, Line 8: | 49% of the total contributions received by Natural Lands are applied to land acquisition and other capital related projects. Only the remaining 51% ($5,427,568) is available to help underwrite annual conservation programs and general operating expenses. While Natural Lands' net assets of $305,979,138 are significant, our day-to day operations depend, in large part, on annual individual donations that are included as part of the 51% of total contributions. Ninety-six percent of the total net assets on the balance sheet are dedicated to our mission commitment to protect and care for land. $141,670,136 represent the value of our 23,000-acre network of nature preserves, properties that Natural Lands intends to hold in perpetuity. An additional $150,144,967 represent the organization's endowment. The majority of these endowment monies are permanently restricted to fund the stewardship of our preserves and the fulfillment of our conservation responsibilities. |
| Form 990, Part III, Line 1, Description of Organization Mission: | Natural Lands' mission: Land for life: Preserving and nurturing nature's wonders. Nature for all: Creating opportunities for joy and discovery in the outdoors for everyone in our region. |
| Form 990, Part VI, Section A, line 2 | Peter O. Hausmann (Chairperson/Trustee) is the uncle of Ann C. Hausmann (VP of Development and VP of Development) |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by the Vice President of Finance and reviewed by outside independent firm. Before being filed, the return is then subsequently reviewed by the organization's Finance Committee (Board Committee). Once accepted by the Finance Committee the form is distributed to the full Board of Directors. Once approved by the Board, the document is signed by the President and filed. |
| Form 990, Part VI, Section B, line 12c | Officers, trustees and key employees are required to sign a Statement annually acknowledging that they will comply with Natural Lands' Conflict of Interest Policy. The Statement affirms that an Interested Person has a Duty to Disclose the possible existence of a Financial Interest to the Executive Committee of the Board. After full disclosure of the Financial Interest and after discussion with the Interested Person, the Executive Committee will determine whether a conflict of interest exists. If a conflict of interest may exist: A. A disinterested person or committee shall investigate alternatives to the proposed transactions or arrangements. B. It shall be determined if with reasonable effort a more advantageous transaction or arrangement will not give rise to a conflict of interest. C. If a more advantageous transaction or arrangement is not reasonably possible, the Executive Committee shall determine whether the transaction or arrangement is in Natural Lands best interest and for its own benefit, and whether it is fair and reasonable to Natural Lands. The Committee shall then make a decision as to whether to enter into the transaction or arrangement in conformity with such other Natural Lands requirements or Board approval as may be appropriate. Violations of the Conflict of Interest Policy A. If any trustee, officer, member of a committee with Board-delegated powers or other employee of Natural Lands has reasonable cause to believe that any Interested Person has failed to disclose any actual or possible conflict of interest, he or she shall report this information to the Chair of the Executive Committee, who shall inform any such Person of the basis for such belief and afford such Person and opportunity to explain the alleged failure to disclose. B. If, after hearing such Person's response and after making such further investigation as may be warranted by the circumstances, the Chair of the Executive Committee determines that such Person has failed to disclose an actual or possible conflict of interest, the matter shall be brought to the attention of the Executive Committee, which shall take appropriate disciplinary and correction action, or which shall refer the matter to the Board for appropriate disciplinary and correction action. Records of Proceedings All deliberations of the Executive Committee must be in writing. |
| Form 990, Part VI, Section B, line 15 | While Natural Lands Focuses on comparable nonprofit organizations in our area to benchmark pay, we understand that the market for executive talent may be broader than this group. Therefore, market information from additional market segments, private foundations, and published not-for-profit compensation may be used as a supplement. Natural Lands will also secure outside studies exclusively designed to review not-for-profit executive compensation and periodically utilize the assistance of an outside compensation consultant. In addition to all relevant market information, Natural Lands takes into consideration the following criteria: - Years of experience in the field - Years in the position - Achievement of the organization's strategic objectives - Organizational operating budget and the overall economic climate - Cost of all other benefits being offered Data from these various elements are used to form a "market composite" to assess the competitiveness of Natural Lands compensation. Annually, the chairperson of the board reviews the data and evaluates the performance of the president to determine appropriate compensation. The compensation is subject to approval by the executive committee. The compensation of the president is made available to all trustees upon request. |
| Form 990, Part VI, Section C, line 19 | All documents are made available by request. The organization's Form 990 is also made available on the www.guidestar.org website. |
| Form 990, Part XI, line 9: | Gain/Loss on Mellon Trust 1,239,553. |
| Form 990, Part XII, Line 2C: | This process has not changed from the prior year. |
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| Software Version: |