2024-08-13T16:23:14-04:00 2023-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2023-01-01 510058593 BRANDYWINE RED CLAY ALLIANCE BRAN 6107931090 1760 UNIONVILLE-WAWASET ROAD WEST CHESTER PA 19382 JAMES E JORDAN JR EXECUTIVE DIRECTOR 6107931090 2024-07-11 false JOSEPH A GIORDANO CPA P00578904 3022660202 2024-08-13 2023 2024-08-08 14:25:15Z JAMES E JORDAN JR 7878326 false X WWW.BRANDYWINEREDCLAY.ORG X 1945 PA PROMOTING THE RESTORATION, CONSERVATION, AND ENJOYMENT OF THE NATURAL RESOURCES OF THE BRANDYWINE AND RED CLAY WATERSHEDS THROUGH EDUCATION, SCIENTIFIC ACTIVITIES, ENVIRONMENTAL STEWARDSHIP, AND ADVOCACY. 25 25 50 1078 0 15612873 451480 579528 479734 542760 282762 207337 347791 16942498 1561767 0 0 882873 972156 0 102498 736620 826578 1619493 1798734 15323005 -236967 24954927 25353311 32224 44042 24922703 25309269 PROMOTING THE RESTORATION, CONSERVATION, AND ENJOYMENT OF THE NATURAL RESOURCES OF THE BRANDYWINE AND RED CLAY WATERSHEDS THROUGH EDUCATION, SCIENTIFIC ACTIVITIES, ENVIRONMENTAL STEWARDSHIP, AND ADVOCACY. false false 1322669 479734 PROMOTING THE PRESERVATION OF NATURAL RESOURCES AND FOSTERING ENVIRONMENTAL AWARENESS. 1322669 true true false false false false true false false true true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 24 0 50 true false false false false false false false false false false false false false false X 25 25 false false false false false true false true true false false true true true true false false true true false PA X X JAMES E JORDAN JR 6107931090 1760 UNIONVILLE-WAWASET ROAD 1760 UNIONVILLE-WAWASET ROAD WEST CHESTER PA 19382 BRENT W DU PONT PRESIDENT 1.00 X X 0 0 0 JAMES GAWTHROP VICE PRESIDE 1.00 X X 0 0 0 EDWARD LEO SECRETARY 1.00 X X 0 0 0 THOMAS VARLEY TREASURER 1.00 X X 0 0 0 RAY AJALLI DIRECTOR 1.00 X 0 0 0 LISA BRUBAKER DIRECTOR 1.00 X 0 0 0 ED CAMELLI DIRECTOR 1.00 X 0 0 0 STEVE CASTORANI DIRECTOR 1.00 X 0 0 0 WILLIAM F COOKE DIRECTOR 1.00 X 0 0 0 AMANDA DEWEESE DIRECTOR 1.00 X 0 0 0 BRENTON R GRANT III DIRECTOR 1.00 X 0 0 0 KERRY R HABER DIRECTOR 1.00 X 0 0 0 ANDREW HOMSEY DIRECTOR 1.00 X 0 0 0 THOMAS GANTT HUBBARD DIRECTOR 1.00 X 0 0 0 J KAI LASSEN DIRECTOR 1.00 X 0 0 0 DR RICHARD LIGHTY DIRECTOR 1.00 X 0 0 0 DAVID LYONS JR DIRECTOR 1.00 X 0 0 0 DIANA MCCARTHY DIRECTOR 1.00 X 0 0 0 DAVID MCKEON DIRECTOR 1.00 X 0 0 0 COLLIN F MCNEIL DIRECTOR 1.00 X 0 0 0 JALESSA RICE DIRECTOR 1.00 X 0 0 0 JOHN RUSH DIRECTOR 1.00 X 0 0 0 JOHN P SUPPLEE DIRECTOR 1.00 X 0 0 0 JAMES E JORDAN JR EXECUTIVE DI 40.00 X 180000 0 62771 180000 62771 1 false true false 237236 214244 10563 451480 MYRICK CONS. CENTER PROGRAM 478649 478649 MYRICK CONS. CENTER SALES 1085 1085 479734 193493 193493 6343631 6254362 89269 89269 89269 172712 62197 110515 110515 LAND PRESERVATION 162922 162922 FARM INCOME 58503 58503 USE OF FACILITIES 11283 11283 4568 4568 237276 1561767 747776 362511 180000 111600 54000 14400 539146 334271 161744 43131 34737 21537 10421 2779 154300 95666 46290 12344 63973 39663 19192 5118 11812 7323 3544 945 13866 8597 4160 1109 95091 58956 28527 7608 MYRICK CONS. CENTER PROGR 363923 363923 MYRICK CONS. CENTER OP EX 288031 230425 43205 14401 LAND PRESERVATION 16927 16927 CREDIT LOSS EXPENSE 10450 10450 26478 23331 2484 663 1798734 1322669 373567 102498 1640845 1422673 34528 17652318 1349366 16256423 16302952 7057659 7593158 24954927 25353311 16434 20337 15790 23705 32224 44042 X 21654982 22064572 3267721 3244697 24922703 25309269 24954927 25353311 -236967 657166 -33633 X false true X true false X 271198 379221 442337 489166 451480 2033402 397668 925529 581529 595997 492102 2992825 161206 72077 122356 183601 231215 770455 830072 1376827 1146222 1268764 1174797 5796682 5796682 97788 69275 68240 89039 193493 517835 97788 69275 68240 89039 193493 517835 4468 6371 8903 15235 4568 39545 932328 1452473 1223365 1373038 1372858 6354062 0.91230 0.92030 0.08000 0.07000 X PART III, LINE 12 39,545 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 48 1325.00 1 false 27.00 25000 7057659 569132 33633 7593158 7616143 -527853 30631 7057659 7093248 888748 338386 27468 7616143 6270093 1078654 230926 24573 7093248 5706470 1034 890298 298267 29442 6270093 1.00000 false false 14699012 14699012 2623511 1135645 1487866 307970 207658 100312 21825 6063 15762 16302952 ACCRUED PAYROLL 14805 ACCRUED EXPENSES 7300 SECURITY DEPOSIT 1600 23705 X 2192136 657166 6836 664002 1528134 33633 33633 1561767 1805570 6836 6836 1798734 1798734 SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENT REVENUES AND EXPENSES ARE REPORTED AS SEPERATE LINE ITEMS ON THE STATEMENT OF ACTIVITIES AND STATEMENT OF FUNCTIONAL EXPENSES, RESPECTIVELY. CONSERVATION EASEMENT REVENUES AND EXPENSE FOLLOW THE REPORTING FRAMEWORK OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES OF THE UNITED STATES; REVENUES ARE RECOGNIZED IN THE PERIOD WHEN EARNED AND EXPENSES ARE RECORDED WHEN A LIABILITY IS INCURRED. SCHEDULE D, PAGE 3, PART X BRANDYWINE RED CLAY ALLIANCE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ORGANIZATION IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ORGANIZATION IS REQUIRED TO APPLY THE PROVISIONS OF ASC 740 "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE DECEMBER 31, 2020, 2021, AND 2022, TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSES. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2023 AND 2022. DEAD FEST 66674 66674 7566 ANNUAL BOARD MT 48480 48480 19649 1 47370 47370 17088 162524 162524 44303 44303 118221 X X false false false false false false false false false JAMES E JORDAN JR EXECUTIVE DIRECTOR 180000 8969 53802 242771 FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ELECT BOARD MEMBERS FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT THEIR NEXT MONTHS MEETING FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C BRANDYWINE RED CLAY ALLIANCE ENFORCES THEIR CONFLICT OF INTEREST POLICY, BY REQUIRING THEIR BOARD MEMBERS TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. IT IS REVIEWED BY THE GOVERNANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR, IS DETERMINED BY THE BOARD OF DIRECTORS, EXECUTIVE COMMITTEE AND HUMAN RESOURCES COMMITTEE. THESE COMMITTEES CONSIST OF MEMBERS OF THE BOARD. THE COMMITTEE ALSO DECIDES ON RAISES THAT WILL BE GIVEN OUT TO THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR DECIDES ON THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. THE BOARD OF DIRECTORS GIVES THE EXECUTIVE DIRECTOR GUIDELINES TO FOLLOW, WHEN DECIDING ON RAISES AND COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 BRANDYWINE RED CLAY ALLIANCE MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.