2025-11-21T15:33:23-05:00 2025-03-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2024-04-01 381750543 FERNWOOD INC FERN 2696956491 13988 RANGELINE ROAD NILES MI 49120 MARY L KRINOCK EXECUTIVE DIRECTOR 2696956491 2025-11-20 true BRADLEY J FETHEROLF CPA P01766977 5742339366 2025-11-20 2024 2025-03-06 01:10:19Z MARY L KRINOCK 13988 RANGELINE ROAD NILES MI 49120 1936568 false X FERNWOODBOTANICAL.ORG X 1964 MI 105 ACRE BOTANICAL GARDEN AND NATURE PRESERVE DEDICATED TO EDUCATION OF ADULTS AND CHILDREN ABOUT THE ENVIRONMENT. 15 15 32 250 0 698200 947460 546437 503112 41233 44101 37866 46269 1323736 1540942 0 0 889902 903105 0 139669 705819 771100 1595721 1674205 -271985 -133263 5227434 5202587 177707 193022 5049727 5009565 105 ACRE BOTANICAL GARDEN AND NATURE PRESERVE DEDICATED TO EDUCATION OF ADULTS AND CHILDREN ABOUT THE ENVIRONMENT. false false 1227818 496137 OPERATED AN EDUCATIONAL BOTANICAL GARDEN AND NATURE PRESERVE THAT SERVED MANY VISITORS AND SCHOOL CHILDREN DURING THE CURRENT FISCAL YEAR. 1227818 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 20 0 32 true false false false false false true true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false MI X STEPHANIE POWERS 2696956491 13988 RANGELINE ROAD NILES MI 49120 CAROL LINE FORMER EXECU 40.00 X 86490 0 0 MARY L KRINOCK EXECUTIVE DI 40.00 X 57192 0 3926 MELANIE OWEN DIRECTOR 1.00 X 0 0 0 PAT YUZAWA-RUBIN DIRECTOR 1.00 X 0 0 0 JEAN MCMANUS DIRECTOR 1.00 X 0 0 0 BECKY FREDERICK DIRECTOR 1.00 X 0 0 0 JESSICA KAYONGO DIRECTOR 1.00 X 0 0 0 CHARLES DWAN DIRECTOR 1.00 X 0 0 0 GARY LAMBERTI DIRECTOR 1.00 X 0 0 0 SANDY SCHNEIDER DIRECTOR 1.00 X 0 0 0 LISA KIRK DIRECTOR 1.00 X 0 0 0 BARBARA LOW DIRECTOR 1.00 X 0 0 0 MARGE SPEARS DIRECTOR 1.00 X 0 0 0 THERESA RICHTER DIRECTOR 1.00 X X 0 0 0 MARGARET KOHRING-CICHON SECRETARY 2.00 X X 0 0 0 THERESE DIPPO CHAIR 2.00 X X 0 0 0 MATT HOLLANDER TREASURER 2.00 X X 0 0 0 143682 3926 false false false 154000 150039 643421 947460 PROGRAM SERVICES 496137 496137 496137 CAFE RENT 532000 6975 6975 503112 45566 45566 318295 318163 1597 132 -1597 -1465 -1597 132 150039 121797 75866 45931 45931 MISCELLANEOUS INCOME 338 338 338 1540942 540809 52673 143682 28736 43105 71841 635005 606005 29000 23805 19405 2204 2196 41716 34004 3863 3849 58897 48009 5454 5434 16535 16535 22200 22200 3000 3000 82454 82454 23716 19009 4707 3649 3287 362 37924 34132 3792 38793 34914 3879 5485 4817 668 183665 165298 18367 60860 54774 6086 FACILITIES MAINTENANCE 81579 73421 8158 EDUCATIONAL EXPENSES 79605 79605 SPECIAL EVENTS 47195 47195 BANK FEES 27553 27553 56887 41411 11697 3779 1674205 1227818 306718 139669 140935 318626 4000 29779 28593 9512 5471743 2513677 3063576 2958066 1979632 1897302 5227434 5202587 78866 90508 47461 7170 39030 77894 12350 17450 177707 193022 X 4988989 4729080 60738 280485 5049727 5009565 5227434 5202587 X -133263 93100 1 X false true true false X 755044 581424 638673 698200 947460 3620801 123506 200971 280090 659454 618272 1882293 95786 113657 6609 4638 338 221028 974336 896052 925372 1362292 1566070 5724122 39000 18500 31124 34203 20417 143244 39000 18500 31124 34203 20417 143244 5580878 33535 14892 39137 46094 52541 186199 33535 14892 39137 46094 52541 186199 1007871 910944 964509 1408386 1618611 5910321 0.94430 0.93730 0.03000 0.03000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1979632 142342 224672 1897302 1799245 229098 48711 1979632 2212516 2000 -147875 267396 1799245 2094869 117647 2212516 1446608 668270 20009 2094869 1.00000 false false 101731 101731 4136913 1761845 2375068 603502 357135 246367 438988 338972 100016 190609 55725 134884 2958066 SECURITY DEPOSITS 17450 17450 X 1711505 93100 75866 168966 1542539 -1597 -1597 1540942 1751668 77463 77463 1674205 1674205 SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, AND THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER MARCH 31, 2025 OR 2024, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF MICHIGAN FOR YEARS PRIOR TO MARCH 31, 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 75,866 SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON DISPOSAL OF EQUIPMENT -1,597 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 75,866 LOSS ON SALE DISPOSAL OF EQUIPMENT 1,597 FUNDRAISING EVE 150039 150039 150039 150039 FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT OR TREASURER REVIEW THE FORM 990 BEFORE IT IS APPROVED FOR THE EXECUTIVE DIRECTOR'S SIGNATURE. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST STATEMENT IS COMPLETED ANNUALLY BY THE BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES IF APPLICABLE. THE BOARD OF DIRECTORS AGENDA INCLUDES A STATEMENT REQUESTING SUBMISSION OF ANY CHANGES TO THE ORIGINAL STATEMENT. IF THERE ARE ANY, THEY ARE RECORDED IN THE MEETING OF THE MINUTES AND KEPT IN THE FILE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR ANNUALLY AND ANY CHANGES ARE DISCLOSED IN THE MINUTES. THE BODY TAKES COMPARABILITY DATA INTO CONSIDERATION. THIS PROCESS WAS LAST PERFORMED IN 2023. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF FINANCIALS STATEMENTS, FORM 990, AND THE BYLAWS ARE AVAILABLE FOR REVIEW AT FERNWOOD. FORM 990, PART XI, LINE 9 ROUNDING 1