2026-04-10T12:23:06-05:00 2025-06-30 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2024-07-01 232612674 FARM & NATURAL LANDS TRUST OF YORK CO FARM 7178434411 350 N GEORGE ST YORK PA 174015314 SEAN KENNY EXECUTIVE DIRECTOR 7178434411 2026-04-09 1 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2026-04-09 2024 2025-03-06 01:10:19Z SEAN KENNY 350 N GEORGE ST YORK PA 174015314 1924949 0 X WWW.FARMTRUST.ORG X 1990 PA PRESERVE AGRICULTURAL AND NATURAL LAND RESOURCES; EDUCATE THE PUBLIC ABOUT THESE RESOURCES. 14 14 3 50 0 0 958712 1757475 0 0 38942 106552 -3254 -12489 994400 1851538 0 0 0 0 324151 323393 0 0 58468 480311 976638 804462 1300031 189938 551507 2993481 3670196 140105 135022 2853376 3535174 FARM & NATURAL LANDS TRUST OF YORK COUNTY IS DEDICATED TO PRESERVING AGRICULTURAL AND NATURAL LAND RESOURCES AND EDUCATING THE PUBLIC ABOUT THE IMPORTANCE OF THESE RESOURCES AND THE NEED TO PRESERVE THEM. 0 0 1147365 0 0 OUR MISSION IS TO PRESERVE THE ARGRICULTURAL AND NATURAL LAND RESOURCES OF YORK COUNTY BY WORKING WITH INDIVIDUAL LANDOWNERS TO PERPETUALLY PRESERVE THEIR LAND RESOURCES. TOWNSHIP EDUCATIONAL MEETINGS PROMOTE TO RESIDENTS AND LOCAL OFFICIALS THE IMPORTANT BENEFITS OF OPEN SPACE, IMPROVING AIR AND WATER QUALITY, MINIMIZING TOWNSHIP COMMUNITY SERVICE COSTS, MAINTAINING WILDLIFE HABITAT, PRESERVING A CULTURALLY RICH WAY OF LIFE WHILE HELPING TO STABILIZE ONE OF YORK COUNTY'S LEADING ECONOMIC INDUSTRY - AGRICULTURE. 1147365 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 2 0 1 3 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 PA X X ROCHELLE BLACK 7178434411 350 N GEORGE ST YORK PA 174015314 SEAN KENNY EXECUTIVE DIRECTOR 37.50 X 86160 0 22432 FELICIA DELL PRESIDENT 0.30 X X 0 0 0 HUNTER MINK VICE PRESIDENT 0.30 X X 0 0 0 DAVID M DAVIDSON JR TREASURER 0.30 X X 0 0 0 SARAH M BROWN SECRETARY 0.30 X X 0 0 0 CHRISTIAN MILLER DIRECTOR 0.30 X 0 0 0 CHRISTOPHER WINEMILLER DIRECTOR 0.30 X 0 0 0 JOHN F LINTON DIRECTOR 0.30 X 0 0 0 MATT SCARPATO DIRECTOR 0.30 X 0 0 0 SCOTT MICHAEL DIRECTOR 0.30 X 0 0 0 THOMAS I WARMAN DIRECTOR 0.30 X 0 0 0 TED VENTRE DIRECTOR 0.30 X 0 0 0 ALEX CHIARUTTINI DIRECTOR 0.30 X 0 0 0 JAMIE NOERPEL DIRECTOR 0.30 X 0 0 0 KELLY DEARMAN DIRECTOR 0.30 X 0 0 0 86160 0 22432 0 0 0 0 0 96365 32318 841154 787638 20131 1757475 108045 108045 50000 51493 -1493 -1493 -1493 9429 32318 21918 -12489 -12489 1851538 0 0 94063 124796 93597 12480 18719 145829 109372 14583 21874 4352 3264 435 653 30010 22507 3001 4502 18406 13804 1841 2761 18650 18650 15907 15907 20000 20000 7224 5418 1806 2509 1936 275 298 16972 12729 1697 2546 795 596 80 119 2169 2169 10120 5060 4048 1012 4186 3139 419 628 EASEMENT ACQUISITION CO 865692 865692 MISC. EXPENSES 9948 6849 782 2317 DUES AND SUBSCRIPTIONS 2466 1233 1233 1300031 1147365 94198 58468 41440 17574 644841 604177 55140 508894 15000 10000 78981 52201 34125 26780 2070569 2377809 132366 124962 2993481 3670196 19934 21588 120171 113434 140105 135022 X 1981127 2116955 872249 1418219 2853376 3535174 2993481 3670196 X 551507 129510 781 X X 1 X 0 1 0 X 506184 918392 1146036 976986 1757475 5305073 506184 918392 1146036 976986 1757475 5305073 676917 4628156 27593 62553 25880 38884 108045 262955 5568028 9429 0.83120 0.93440 X 0.93640 0.04560 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 194 15643.77 0 0 0 1 0 2000.00 75000 1 0 503675 77000 781 581456 476512 26281 882 503675 428136 47942 434 476512 402121 27678 -1663 428136 382839 15558 3724 402121 0.00000 1.00000 0.00000 1 0 78981 52201 26780 26780 OPERATING LEASE LIABILITY 113434 113434 X PART II, LINE 9: THE ORGANIZATION ACQUIRES AND HOLDS CONSERVATION EASEMENTS IN LAND BY DONATION AND PURCHASE. THE EASEMENTS REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY THE ORGANIZATION. AT JUNE 30, 2025, THE ORGANIZATION HELD 194 CONSERVATION EASEMENTS ON 15,644 ACRES OF LAND. AT JUNE 30, 2024, THE ORGANIZATION HELD 180 CONSERVATION EASEMENTS ON 14,699 ACRES OF LAND. DURING THE YEAR ENDED JUNE 30, 2024, EASEMENT #16 WAS TRANSFERRED BY THE ORGANIZATION TO FRANKLIN COUNTY. COSTS INCURRED BY THE ORGANIZATION TO ACQUIRE AN EASEMENT BY DONATION MAY INCLUDE SURVEYING, LEGAL, TAX ADVISORY, SITE ANALYSIS, MAPPING, AND BASELINE DOCUMENTATION AS REQUIRED BY THE IRC SECTION 170(H). THESE ACQUISITION COSTS ARE EXPENSED IN THE YEAR THEY ARE INCURRED. COSTS INCURRED BY THE ORGANIZATION TO ACQUIRE AN EASEMENT BY PURCHASE INCLUDE THE ACQUISITION COSTS IDENTIFIED ABOVE, PLUS THE COST TO ACQUIRE THE DEVELOPMENT RIGHTS, WHICH ATTACH TO THE LAND. THESE COSTS ARE EXPENSED AS THEY ARE INCURRED AND NOT RECORDED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION, SINCE THEY HAVE NO MARKETABLE VALUE. PART V, LINE 4: FARM & NATURAL LANDS TRUST OF YORK COUNTY MAINTAINS A LAND STEWARDSHIP ENDOWMENT FUND OF $565,584 COMPRISED OF FUNDS RECIEVED FROM CONSERVATION EASEMENT DONORS WHICH ARE PERMANENTLY RESTRICTED AND ONLY THE INTEREST INCOME EARNED ON THESE FUNDS MAY BE USED TO COVER COSTS ASSOCIATED WITH THE MONITORING PROPERTIES WHICH HAVE BEEN PLACED UNDER EASEMENT. THE TRUST ALSO MAINTAINS AN ENDOWMENT FUND OF $15,872 IN A LOCAL COMMUNITY FOUNDATION WHICH DISTRIBUTES INCOME QUARTERLY THAT MAY BE USED FOR GENERAL OPERATING PURPOSES. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC) AND APPLICABLE STATE REGULATIONS. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAX AS UNRELATED BUSINESS INCOME. ADJUSTMENTS, IF ANY, FOR UNCERTAIN TAX POSITIONS WOULD BE RECORDED AS A LIABILITY. THE ORGANIZATION WOULD ALSO RECOGNIZE ACCRUALS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN ITS INTEREST EXPENSE. THE ORGANIZATION FILES FEDERAL AND STATE TAX RETURNS AND IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2022. SASQUATCH RUN EVENT 20537 12755 7782 14413 CLAY SHOOT 18925 17313 1612 6307 39462 30068 9394 20720 20720 -11326 FORM 990, PART V, LINE 3B THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 8B BOARD MINUTES ONLY FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED 990 IS REVIEWED BY THE MEMBERS OF THE FINANCE COMMITTEE, SCANNED AND THEN EMAILED TO THE ENTIRE BOARD. UPON THEIR REVIEW, IT IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 15: THE ADMINISTRATIVE COMMITTEE IS A SUBCOMMITTEE OF THE VOLUNTEER BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR EVALUATING THE PERFORMANCE OF THE EXECUTIVE DIRECTOR, RESEARCHING COMPARABLE COMPENSATION ARRANGEMENTS AND RECOMMENDING COMPENSATION CHANGES. THESE RECOMMENDATIONS ARE CARRIED TO THE FULL BOARD AND VOTED UPON AT A REGULAR BUSINESS MEETING. MINUTES OF ALL MEETINGS ARE MAINTAINED SO SUBSTANTIATE THE DISCUSSIONS AND DECISIONS. FORM 990, PART VI, SECTION C, LINE 19: UPON REQUESTS FROM INTERESTED PARTIES, THE ORGANIZATION MAILS, FAXES OR EMAILS COPIES OF THE REQUESTED DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER NOTIFIES THE ORGANIZATION OF ANY CONFLICTS OF INTEREST. THESE STATEMENTS ARE REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND PERIODICALLY AS DEEMED NECESSARY BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ADMINISTRATIVE COMMITTEE IS A SUBCOMMITTEE OF THE VOLUNTEER BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR EVALUATING THE PERFORMANCE OF THE EXECUTIVE DIRECTOR, RESEARCHING COMPARABLE COMPENSATION ARRANGEMENTS AND RECOMMENDING COMPENSATION CHANGES. THESE RECOMMENDATIONS ARE CARRIED TO THE FULL BOARD AND VOTED UPON AT A REGULAR BUSINESS MEETING. MINUTES OF ALL MEETINGS ARE MAINTAINED TO SUBSTANTIATE THE DISCUSSIONS AND DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUESTS FROM INTERESTED PARTIES, THE ORGANIZATION MAILS, FAXES OR EMAILS COPIES OF THE REQUESTED DOCUMENTS. FORM 990, PART XI, LINE 9: CHANGES IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDATION 781. PART XII, LINE 2C THE ORGANIZATION'S FINANCE COMMITTEE, AN INDEPENDENT GROUP COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS AND VOLUNTEERS, SELECTS THE ACCOUNTING FIRM THAT WILL PERFORM THE REVIEW. THIS SAME COMMITTEE REVIEWS THE FINANCIAL STATEMENTS AND FORM 990 WITH THE ACCOUNTANTS AT THE CONCLUSION OF THE ENGAGEMENT.