Civic Intelligence

East Park Leadership and Conservation

EIN 46-2907677 • 501(c)3 • Philadelphia, PA

Profile

The east park leadership and conservation center is organized and operated exclusively for charitable, educational, and scientific purposes. It was established to support the national audubon society, a new-york not-for-profit corporation, and the philadelphia outward bound center. The national audubon society conserves and restores natrual ecosystems, focusing on birds and other wildlife, and their habitats for the benefit of humanity and the earth's biological diversity. Outward bound philadelphia inspires character development and self-discovery in people of all ages and all walks of life through challenge and adventure, and impels them to achieve more than they ever thought possible, to show compassion for others, and to actively engage in creating a better world.

Refreshing map…

3401 Reservoir DrivePhiladelphia, PA 19121

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.16x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

2nd percentile

-167%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$392,545

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 171.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

39th percentile

1.2%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

4.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$15,421,597

Up $185,582 (+1.2%) from 2023

Liabilities

Up

$35,678

Up $11,741 (+49%) from 2023

Net Assets

Up

$15,385,919

Up $173,841 (+1.1%) from 2023

Revenue

Up

$228,713

Up $9,028 (+4.1%) from 2023

Expenses

Up

$609,843

Up $9,949 (+1.7%) from 2023

Net Income

Down

-$381,130

Down $921 (-0.2%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2014: $1,164,686Liabilities 2014: $0Net Assets 2014: $1,164,6862014Assets 2015: $2,838,786Liabilities 2015: $0Net Assets 2015: $2,838,7862015Assets 2016: $9,081,460Liabilities 2016: $26,871Net Assets 2016: $9,054,5892016Assets 2017: $10,804,191Liabilities 2017: $575,315Net Assets 2017: $10,228,8762017Assets 2018: $15,609,881Liabilities 2018: $183,125Net Assets 2018: $15,426,7562018Assets 2019: $16,568,035Liabilities 2019: $13,225Net Assets 2019: $16,554,8102019Assets 2020: $16,525,954Liabilities 2020: $2,060Net Assets 2020: $16,523,8942020Assets 2021: $16,580,928Liabilities 2021: $32,783Net Assets 2021: $16,548,1452021Assets 2022: $14,855,550Liabilities 2022: $24,857Net Assets 2022: $14,830,6932022Assets 2023: $15,236,015Liabilities 2023: $23,937Net Assets 2023: $15,212,0782023Assets 2024: $15,421,597Liabilities 2024: $35,678Net Assets 2024: $15,385,9192024

Highlighted filing

2024

Assets$15,421,597
Liabilities$35,678
Net Assets$15,385,919

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $1,370,785Expenses 2014: $206,314Net Income 2014: $1,164,4712014Revenue 2015: $1,947,152Expenses 2015: $147,884Net Income 2015: $1,799,2682015Revenue 2016: $6,473,831Expenses 2016: $225,006Net Income 2016: $6,248,8252016Revenue 2017: $1,439,091Expenses 2017: $265,567Net Income 2017: $1,173,5242017Revenue 2018: $5,793,893Expenses 2018: $366,081Net Income 2018: $5,427,8122018Revenue 2019: $844,329Expenses 2019: $503,182Net Income 2019: $341,1472019Revenue 2020: $518,296Expenses 2020: $406,000Net Income 2020: $112,2962020Revenue 2021: $408,539Expenses 2021: $481,159Net Income 2021: -$72,6202021Revenue 2022: $168,403Expenses 2022: $624,231Net Income 2022: -$455,8282022Revenue 2023: $219,685Expenses 2023: $599,894Net Income 2023: -$380,2092023Revenue 2024: $228,713Expenses 2024: $609,843Net Income 2024: -$381,1302024

Highlighted filing

2024

Revenue$228,713
Expenses$609,843
Net Income-$381,130

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$228,713
Mission and Program Overview

Mission

East park leadership and conservation center supports the national audubon society, inc. And philadelphia outward bound.

East park leadership and conservation center supports the national audubon society, inc and philadelphia outward bound.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,503,782$8,236,027▼ $267,755
Investments in Publicly Traded Securities$6,051,213$6,474,475▲ $423,262
Cash and Non-Interest-Bearing Accounts$664,695$692,936▲ $28,241
Prepaid Expenses and Deferred Charges$16,325$18,159▲ $1,834
Total Assets$15,236,015$15,421,597▲ $185,582
Liabilities
Accounts Payable and Accrued Expenses$23,937$35,678▲ $11,741
Total Liabilities$23,937$35,678▲ $11,741
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,712,078$11,885,919▲ $173,841
Net Assets With Donor Restrictions$3,500,000$3,500,000→ $0
Total Net Assets Fund Balance$15,212,078$15,385,919▲ $173,841
Total Liabilities and Net Assets / Fund Balance$15,236,015$15,421,597▲ $185,582

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,082,927$1,850,234$9,933,161
Equipment$128,589-$128,589
Leasehold Improvements$24,511-$24,511
Compensation and Service Providers

Employees

NameTitleOtherTotal
Justin EnnisCo-chair$142,781$142,781

Board Members and Trustees

NameTitle
Suzanne BiemillerCo-chair
Charlotte YoungDirector
Crystal EdwardsDirector
Kellan WhiteDirector
Larry LaneDirector
Nicole HolmesDirector
Tonnetta GrahamDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$131,894
Other Revenue
$96,819
Change in Net Assets
$-381,130

Audited Revenue Reconciliation

Revenue per Audited Statements
$228,713
Total Revenue per Audited Statements
$228,713
Total Revenue per Form 990
$228,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$432,749
Salaries, Compensation, and Employee Benefits$177,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$240,980$26,775-$267,755
Other Salaries and Wages$141,675$35,419-$177,094
Insurance$27,462$6,865-$34,327
Fees for Services Accounting-$21,711-$21,711
Other Expenses$5,409$1,352-$6,761
All Other Expenses$2,717$1,119-$3,836
Conferences and Meetings-$1,291-$1,291
Fees for Services Other-$524-$524
Total Functional Expenses$495,478$114,365$0$609,843

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$609,843
Total Expenses per Audited Statements$609,843
Total Expenses per Form 990$609,843
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the organization prior to filing

Form 990, Page 6, Part VI, Line 12C

ENFORCED ANNNUALY

Form 990, Page 6, Part VI, Line 19

Documents made available upon request.

Filing and Contact Details

Filer

Filer Name
East Park Leadership and
EIN
46-2907677
Phone
2153239130
Address
3401 RESERVOIR DRIVE, PHILADELPHIA, PA 19121

Signing Officer

Name
Suzanne Biemiller
Title
Co-chair
Phone
2152329130
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Biemiller
Formed
2012
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
6
Employees
0
Volunteers
200

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
William C Smitheman Jr CPA
Phone
8569855688
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The east park leadership and conservation center ("eplacc") is a partnership project of the philadelphia outward bound school ("outward bound") and the national audubon society, inc. ("audubon"). Together, the two organizations raised funds and oversaw the construction of the discovery center in east fairmount park, a one-of-a-kind center for nature conservation and youth leadership development. Overlooking a 37-acre reservoir, the discovery center featurs indoor and outdoor classrooms, exhibitions, trails, high ropes course, climbing wall, and bird-watching look-outs. Outward bound and audubon developed the center with the intention of serving philadelphia's economically challenged communities through public programs and access to a new public amenity. Eplacc is governed by a board of directions consisting of three representatives from outward bound, three from audubon, and a representative jointly selected by the strawberry mansion community development corporation and strawberry mansion neighborhood action center of philadelphia. In addition, outward bound and audubon entered into a memorandum of understanding that governs use of the discovery center and its environs, cost sharing between outward bound and audubon, and other related matters. The primary purpose of eplacc is to further the missions of its two supporting organizations - national audubon society and philadelphia outward bound school - by developing the site in way that will protect birds and other wildlife, allow for managed public access, provide space and resources for public programming, and create adequate staff offices. It is the goal of eplacc, through the discovery center, to create an unparalled resources to connect communities across the philadelphia region with youth leadership development, nature, and habitat conservation. On july 3, 2014 ("the effective date"), eplacc entered into ground lease with the philadelphia authority for industrial development. At the end of the 30-year period starting on the commencement date. At the end of the 30 -year period, eplacc may renew the lease for an additional 10-year period. The commencement date was september 13, 2017, and is the date that eplacc met a series of conditions including written approval of the project budget and raising 100 percent of the total project budget in readily available funds or in binding, irrevocable donation pledges no later than the fifth anniversary of the effective date. In 2016, audubon completed work on an overflow valve to control water levels on the reservoir as required by the city of philadelphia, preserving the reservoir for the benefit of birds and other wildlife. This first phase of construction, which decommissioned the reservoir as a dam, was required prior to any additional construction activity at the site. Construction on the discovery center began in october 2017 and was completed in september 2018. The capital campaign undertaken by outward bound and audubon envisioned a project budget sufficient to fund all construction costs for the discovery center, a 5 million endowment to support building operations in perpetuity, and capital and operating reserves for building repairs and support for the programs of outward bound and audubon.

Financial Statement Notes

Schedule D, Page 3, Part X

Eplacc is incorporated in the commonwealth of pennsylvania and is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Eplacc is registered as required with the pennsylvania bureau of charitable organizations and is classified by the internal revenue service as other than a private foundation. Eplacc has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. Eplacc has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EPLACC IS INCORPORATED IN THE COMMONWEALTH OF PENNSYLVANIA AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. EPLACC IS REGISTERED AS REQUIRED WITH THE PENNSYLVANIA BUREAU OF CHARITABLE ORGANIZATIONS AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. EPLACC HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. EPLACC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EAST PARK LEADERSHIP AND CONSERVATION CENTER ("EPLACC") IS A PARTNERSHIP PROJECT OF THE PHILADELPHIA OUTWARD BOUND SCHOOL ("OUTWARD BOUND") AND THE NATIONAL AUDUBON SOCIETY, INC. ("AUDUBON"). TOGETHER, THE TWO ORGANIZATIONS RAISED FUNDS AND OVERSAW THE CONSTRUCTION OF THE DISCOVERY CENTER IN EAST FAIRMOUNT PARK, A ONE-OF-A-KIND CENTER FOR NATURE CONSERVATION AND YOUTH LEADERSHIP DEVELOPMENT. OVERLOOKING A 37-ACRE RESERVOIR, THE DISCOVERY CENTER FEATURS INDOOR AND OUTDOOR CLASSROOMS, EXHIBITIONS, TRAILS, HIGH ROPES COURSE, CLIMBING WALL, AND BIRD-WATCHING LOOK-OUTS. OUTWARD BOUND AND AUDUBON DEVELOPED THE CENTER WITH THE INTENTION OF SERVING PHILADELPHIA'S ECONOMICALLY CHALLENGED COMMUNITIES THROUGH PUBLIC PROGRAMS AND ACCESS TO A NEW PUBLIC AMENITY. EPLACC IS GOVERNED BY A BOARD OF DIRECTIONS CONSISTING OF THREE REPRESENTATIVES FROM OUTWARD BOUND, THREE FROM AUDUBON, AND A REPRESENTATIVE JOINTLY SELECTED BY THE STRAWBERRY MANSION COMMUNITY DEVELOPMENT CORPORATION AND STRAWBERRY MANSION NEIGHBORHOOD ACTION CENTER OF PHILADELPHIA. IN ADDITION, OUTWARD BOUND AND AUDUBON ENTERED INTO A MEMORANDUM OF UNDERSTANDING THAT GOVERNS USE OF THE DISCOVERY CENTER AND ITS ENVIRONS, COST SHARING BETWEEN OUTWARD BOUND AND AUDUBON, AND OTHER RELATED MATTERS. THE PRIMARY PURPOSE OF EPLACC IS TO FURTHER THE MISSIONS OF ITS TWO SUPPORTING ORGANIZATIONS - NATIONAL AUDUBON SOCIETY AND PHILADELPHIA OUTWARD BOUND SCHOOL - BY DEVELOPING THE SITE IN WAY THAT WILL PROTECT BIRDS AND OTHER WILDLIFE, ALLOW FOR MANAGED PUBLIC ACCESS, PROVIDE SPACE AND RESOURCES FOR PUBLIC PROGRAMMING, AND CREATE ADEQUATE STAFF OFFICES. IT IS THE GOAL OF EPLACC, THROUGH THE DISCOVERY CENTER, TO CREATE AN UNPARALLED RESOURCES TO CONNECT COMMUNITIES ACROSS THE PHILADELPHIA REGION WITH YOUTH LEADERSHIP DEVELOPMENT, NATURE, AND HABITAT CONSERVATION. ON JULY 3, 2014 ("THE EFFECTIVE DATE"), EPLACC ENTERED INTO GROUND LEASE WITH THE PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT. AT THE END OF THE 30-YEAR PERIOD STARTING ON THE COMMENCEMENT DATE. AT THE END OF THE 30 -YEAR PERIOD, EPLACC MAY RENEW THE LEASE FOR AN ADDITIONAL 10-YEAR PERIOD. THE COMMENCEMENT DATE WAS SEPTEMBER 13, 2017, AND IS THE DATE THAT EPLACC MET A SERIES OF CONDITIONS INCLUDING WRITTEN APPROVAL OF THE PROJECT BUDGET AND RAISING 100 PERCENT OF THE TOTAL PROJECT BUDGET IN READILY AVAILABLE FUNDS OR IN BINDING, IRREVOCABLE DONATION PLEDGES NO LATER THAN THE FIFTH ANNIVERSARY OF THE EFFECTIVE DATE. IN 2016, AUDUBON COMPLETED WORK ON AN OVERFLOW VALVE TO CONTROL WATER LEVELS ON THE RESERVOIR AS REQUIRED BY THE CITY OF PHILADELPHIA, PRESERVING THE RESERVOIR FOR THE BENEFIT OF BIRDS AND OTHER WILDLIFE. THIS FIRST PHASE OF CONSTRUCTION, WHICH DECOMMISSIONED THE RESERVOIR AS A DAM, WAS REQUIRED PRIOR TO ANY ADDITIONAL CONSTRUCTION ACTIVITY AT THE SITE. CONSTRUCTION ON THE DISCOVERY CENTER BEGAN IN OCTOBER 2017 AND WAS COMPLETED IN SEPTEMBER 2018. THE CAPITAL CAMPAIGN UNDERTAKEN BY OUTWARD BOUND AND AUDUBON ENVISIONED A PROJECT BUDGET SUFFICIENT TO FUND ALL CONSTRUCTION COSTS FOR THE DISCOVERY CENTER, A 5 MILLION ENDOWMENT TO SUPPORT BUILDING OPERATIONS IN PERPETUITY, AND CAPITAL AND OPERATING RESERVES FOR BUILDING REPAIRS AND SUPPORT FOR THE PROGRAMS OF OUTWARD BOUND AND AUDUBON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE ORGANIZATION PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENFORCED ANNNUALY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PART VII
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PART II(B): PHILADELPHIA OUTWARD BOUND CENTER, INC. - PRIMARY ACTIVITY: BUILD LEADERSHIP THROUGH EXPERIENCE-BASED OUTDOOR PROGRAMS. PART II(B): NATIONAL AUDUBON SOCIETY, INC. - PRIMARY ACTIVITY: CONSERVE AND RESTORE NATIONAL ECOSYSTEMS, FOCUSING ON BIRDS AND OTHER WILDLIFE.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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