2014-02-18T14:40:38-06:00 2013-03-31 GRANT THORNTON LLP 75 STATE STREET BOSTON MA 02109 990 2012-04-01 910880684 The Student Conservation Association Inc % SHARON MEZZACK STUD 7035242441 4245 North Fairfax Drive Suite 825 Arlington VA 22203 CHARLES P HOLLANDS 7035242441 2014-02-11 true LAURA J KENNEY 6177237900 2012 2015-11-30 17:44:51Z Dale Penny 4245 North Fairfax Dr Ste 825 Arlington VA 22203 37150942 false X www.thesca.org X 1964 NY To build the next generation of conservation leaders and inspire lifelong stewardship of our environment and communities by engaging young people in hands-on service to the land. 27 27 1101 28 3071 396 9055861 10862993 25024258 24028515 329459 64081 136288 176516 34545866 35132105 6721686 6146844 0 0 13854808 15110645 26910 10637 2523134 14014242 14690991 34617646 35959117 -71780 -827012 21757358 22919892 11367261 12981532 10390097 9938360 X TO BUILD THE NEXT GENERATION OF CONSERVATION LEADERS AND INSPIRE LIFELONG STEWARDSHIP OF OUR ENVIRONMENT AND COMMUNITIES BY ENGAGING YOUNG PEOPLE IN HANDS-ON SERVICE TO THE LAND. false false 10410134 3762563 12385485 Conservation Interns: 3-12 month internship opportunities for individuals 18 years of age and older, primarily hosted by government agencies on public lands. Internships cover a wide range of areas including scientific research, wildlife studies, habitat restoration and visitor interpretive services. Approximately 1,440 interns were in the field during fiscal year 2013. 11554498 1562625 8035225 Conservation Corps Teams: Teams of interns led by SCA staff spend 3-10 months devoted to critical environmental issues such as wildfire management and education, trail restoration and maintenance, invasive species eradication, desert restoration and environmental education in public schools. Approximately 60 teams comprised of 645 members and 90 leaders were active in fiscal year 2013. 5907356 777540 1589839 Community Crews: Locally based programs for students aged 15-19. Summer and school-year programs offer conservation projects in urban area parks and green spaces that encompass a wide range of activities including trail maintenance, habitat restoration and community service projects as well as career training and development. In fiscal year 2013, SCA fielded 115 teams in 14 cities with approximately 1000 members and 175 team leaders. 2237795 44116 1702031 National High School Crews 315935 OTHER 2237795 44116 2017966 30109783 true true false true false false false false false true true false false false true true true false false false false false false false false false false false true true true false false false false false false false false false false true false false false false true true false false false true 26 0 true 1101 true true true false false false false false false false false false X 27 27 false false false false false false false true true false true true true true true true true true true false false AL AK AZ AR CA CO CT FL GA HI IL IN KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X SHARON MEZZACK 6035431700 689 RIVER ROAD Charlestown NH 03603 X Robert Aldag III 1.0 X 0 0 0 Patricia Bacon 1.0 X 0 0 0 Edmund Bartlett 1.0 X 0 0 0 Margaret Brown 1.0 X 0 0 0 Joan Cousar 1.0 X 0 0 0 Charles D Dickey III 1.0 X 0 0 0 Dayton R Duncan 1.0 X 0 0 0 Lillian Bloch Falese 1.0 X 0 0 0 Dean W Fischer 1.0 X 0 0 0 John Gordon 1.0 X 0 0 0 Timothy Gratto 1.0 X 0 0 0 Martin Hale 1.0 X 0 0 0 Blane Harding 1.0 X 0 0 0 George Hatch 1.0 X 0 0 0 Steven Holtzman 1.0 X 0 0 0 John Howard 1.0 X 0 0 0 Patricia Merritt 1.0 X 0 0 0 Alan L Mintz 1.0 X 0 0 0 Joan B Murphy 1.0 X 0 0 0 Jacqueline Oldham 1.0 X 0 0 0 Shannon Quist 1.0 X 0 0 0 John Reynolds 1.0 X 0 0 0 Steven T Seward 1.0 X 0 0 0 Thomas B Shepard 1.0 X 0 0 0 CS Vosmik 1.0 X 0 0 0 G Robert Wallace 1.0 X Claire Caudill 1.0 X 0 0 0 Ernest C Wong 1.0 X 0 0 0 Dale Penny 40.0 X 226615 0 22651 Valerie Bailey 40.0 X 136817 0 15815 Richard Seaman 40.0 X 130930 0 21799 Scott Weaver 40.0 X 115401 0 17233 Robert Coates 40.0 X 124437 0 16621 Steven Nolan 40.0 X 140057 0 17991 David Evancich 40.0 X 143288 0 1141 Kimberly Henning 40.0 X 139304 9933 Jay Watson 40.0 X 104489 0 22458 Jamie Patten 40.0 X 143046 0 2185 1404384 0 147827 12 false true false Computersupportcom 111 Speen Street Suite 201 FRAMINGHAM MA 01701 IT support 297712 Grant Thornton LLP 75 State Street 13th Floor BOSTON MA 02109 Audit & Tax 184557 RoundCorner PO Box 5845 BERKELEY CA 94705 Software development 504415 3 46046 10816947 174677 10862993 CONTRACT AND AGENCY REVENUE 900099 24028515 24028515 24028515 163391 161836 0 0 0 0 0 1919527 2018837 -99310 -99310 -99310 0 0 0 APPLICATION FEES 900099 117395 117395 WEBSITE STORE 900099 3071 3071 CREDIT CARD REBATE 900099 11542 11542 44508 38288 6220 176516 35132105 24184198 3071 80288 0 6146844 6146844 0 0 828814 592735 223870 12209 0 12151421 9869480 1041463 1240478 183942 146640 15690 21612 946316 747267 94028 105021 1000152 786900 106461 106791 0 93934 59022 31780 3132 130729 130729 0 10637 10637 13765 13765 910141 315398 344192 250551 0 1458941 1064521 97212 297208 465236 372188 46524 46524 0 616040 580577 23642 11821 4025689 3919440 16488 89761 0 151318 27486 111983 11849 430767 430767 0 850710 578808 161365 110537 795515 652322 135238 7955 MEMBER SUBSISTENCE, HOUSING, H 2545751 2545751 TRAINING, ORIENTATION AND CARE 676822 691465 -21027 6384 UNIFORMS 377878 377878 RISK MANAGEMENT 190387 190387 957368 444674 322030 190664 35959117 30109783 3326200 2523134 38710 64547 161311 755264 1101044 1256089 5992906 5844593 0 0 0 0 0 0 299863 534162 679527 670402 12357599 6704578 5730018 5653021 7671037 8064195 0 0 0 0 0 0 82942 77619 21757358 22919892 2381817 3421883 0 0 0 0 2300000 2200000 0 0 0 0 5065993 5799018 0 0 1619451 1560631 11367261 12981532 X 4164011 3157479 2273340 2594180 3952746 4186701 10390097 9938360 21757358 22919892 X -827012 448297 -6000 -67022 X false true X true true true X 7777819 8920863 4244896 9055861 10862993 40862432 0 0 7777819 8920863 4244896 9055861 10862993 40862432 4722333 36140099 486206 186745 127978 164995 163391 1129315 396 396 9060 14859 17083 17762 58764 42050907 107089590 0.85944 0.89626 X Other income includes income received from online store, credit card purchase rebates received, and conference room rental income. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 8151 false false 8151 false Direct Contact Schedule C, Part II-B, Line 1g Consultant used by the organization for various functions that include meetings or calls with government officials. 10049015 3511925 376079 4741119 13765 9182135 9500522 2359587 123284 1908861 25517 10049015 8897314 498398 450835 322474 23551 9500522 8127554 850413 475592 539718 16527 8897314 7835362 410849 127726 230086 16297 8127554 0.44629 0.45596 0.09775 true false 0 34500 34500 0 5407196 1644255 3762941 0 6895881 5045701 1850180 0 20022 14622 5400 5653021 0 CAPITAL LEASE OBLIGATIONS 42352 FAIR VALUE OF INTEREST RATE SWAP 447752 LIABILITY UNDER SPLIT-INTEREST AGREEMENTS 1070527 1560631 X 38182101 448297 2740896 3189193 34992908 13765 125432 139197 35132105 38633838 2746896 2746896 35886942 13765 58410 72175 35959117 Intended Uses of Endowment Funds Schedule D, Part V, Line 4 Endowment funds are invested for the long term benefit of the organization. Income derived from those funds are transferred to operations on an annual basis according to the Board approved spending policy to support operations and/or specific program objectives. Supplemental Description - Other Schedule D, Part XI, Line 4b Change in actuarial value of split interest agreements: 76,333 Change in value of interest rate swap: (9,311) Amortization Of Split Interest Agreements: 58,410 _______ 125,432 Supplemental Description - Other Schedule D, Part XII, Line 4b Amortization of split interest agreements: $58,410 FIN 48 SCHEDULE D, PART X, LINE 2 The association follows the provisions of ASC 740, Income Taxes. As required by ASC 740-10, the Association recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Association has applied ASC 740 to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits. The Association is no longer subject to U.S. federal tax examinations by taxing authorities for years before 2010. true Student grants and awards 2047 6146844 STDNT LIVING/TRAVEL Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 Participants go through an application and selection process where eligibility to participate is determined based on SCA and partner criteria. All application and eligibility documents are maintained in a participant file. Grant and award amounts are paid out and tracked through a third party pay system in accordance with the agreement between SCA and the funding agency. X false true X X X X true true false false false false false false false Dale Penny 225439 0 0 0 1176 0 6900 0 15751 0 249266 0 0 0 Valerie Bailey 136201 0 0 0 616 0 4260 0 11555 0 152632 0 0 0 Richard Seaman 128528 0 0 0 2402 0 4200 0 17599 0 152729 0 0 0 Steven Nolan 140057 0 0 0 0 0 0 0 17991 0 158048 0 0 0 Housing allowance or residence for personal use Schedule J, Part I, Line 1a In 2012, the CEO was relocated to the newly designated headquarters in Arlington, Virginia. For the first eight months after relocation, the organization required the CEO to work out of the New Hampshire office for one week each month. The organization provided an apartment in New Hampshire for the sole use of the CEO during those weeks in lieu of hotel and restaurant expenses. Rental of the apartment is considered for business purposes and not a personal benefit to the CEO, therefore it was not treated as taxable income to the CEO. Written Policy regarding payment or Reimbursement. Schedule J, Part I, Line 1B The benefits were determined by the VP of Human Resources with input and recommendations by the CFO and the Executive VP, with final approval by the Executive Committee of the Board of Directors. Severance Payments Schedule J, Part I, Line 4a Kimberly Henning, VP of Human Resources, was terminated on 5/10/2012 and received the following severance payments during FYE 3/31/2013: 2012 2013 30 days Cash in lieu of notice: $14,423 Severance: $76,923 $12,019 Professional Outplacement Services: $5,020 $1,292 David Evancich, Senior VP for Advancement, was terminated on 11/16/2012, and received the following severance payments during FYE 3/31/2013: 2012 2013 30 days Cash in lieu of notice: $10,150 Severance: $10,150 $20,300 Supplemental nonqualified retirement plans Schedule J, Part I, Line 4b Dale Penny, CEO, participates in a deferred compensation plan. There were no contributions made to this plan during the fiscal year ended 03/31/2013. A Business Finance Authority of the State of NH 521304598 64468KBE5 2007-10-30 2600000 Building renovation/expansion false false false A 400000 0 2600000 0 0 0 92733 0 0 2507267 0 0 2008 false false true true A false false false false 0.00000 0.00000 0.00000 false false false false A false true true true RBS Citizens 20.5 false false false 0 false true A false X 42353 Cost of item X 35 116593 Stock price X Paper 1 9131 Cost Of Item X Electronic equipment (cameras and laptops) 1 6600 Cost of item false true false Number of Voting Board Members Part I, Line 3 The number of voting board members as listed on Form 990, Part VII (28) differs from the number on page 1, Line 3 (27) due to the following: The following directors began their terms during the tax year: 1) Claire Caudill 2) Ernest C. Wong The following director completed his term during the tax year: 1) Blaine Harding Form 990 Review Process Form 990, Part VI, Line 11b The Form 990 will be provided to all voting members of the Board before filing. The return is prepared from information provided by Management and is reviewed by Management and tax advisors from a national accounting firm. Review will also be conducted by the Executive Committee of the Board and legal counsel. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c All officers, directors and management staff are required to complete an annual conflict of interest statement. The CEO reviews all employee statements and the Board Chair reviews those for the directors. After disclosure of the material facts as to both the interest and the transaction, the Chairman of the Board or President (as applicable) will determine whether the transaction requires authorization by the Board of Directors or is in the ordinary course of business. Directors involved in a potential conflict of interest may not vote on such transaction. Process for Determining Compensation Form 990, Part VI, Line 15a Chief of Staff compiles data and information from independent persons and comparability data. Results are forwarded to counsel for review. Counsel recommends compensation to Executive Committee of Board, which then decides and approves compensation amount. This process is performed annually and documented in the minutes. Process for Determining Compensation Form 990, Part VI, Line 15b As with the CEO, the Chief of Staff compiles information from independent persons and comparability data. Compensation amounts are reviewed annually by the Chief of Staff and approved by the CEO. Documentation is internal by Chief of Staff and the Human Resources department. How Documents are Made Available to the Public Form 990, Part VI, Line 19 Financial statements are published on organization's website. Governing documents and conflict of interest policy are available upon request. Other Changes in Net Assets or Fund Balances Form 990, Part XI, Line 9: Change in actuarial value of split-interest agreements: (76,333) Change in value of interest rate swap agreement: 9,311 __________ (67,022) Charitable Remainder Unitrust Trust MA SCA T true false false false false false false false false false false false false false false false false false false