2023-12-05T09:52:08-06:00 2023-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2022-07-01 381366931 LEADER DOGS FOR THE BLIND LEAD 2486519011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 SUSAN M DANIELS CHIEF EXECUTIVE OFFICER 2486519011 2023-12-05 1 SUSAN DANIELS 999009999 0 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2023-12-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SUSAN M DANIELS 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 21122581 0 X WWW.LEADERDOG.ORG X 1952 MI EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR SAFE AND INDEPENDENT DAILY TRAVEL. 27 27 202 1197 61383 74 19021730 20283701 0 0 108451 6309 -1642 134345 19128539 20424355 2513082 15480 0 0 11268519 13809735 302663 48202 3970152 8828202 7398026 22912466 21271443 -3783927 -847088 29006678 27686017 8607853 11048604 20398825 16637413 X EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR SAFE AND INDEPENDENT DAILY TRAVEL. 0 0 12714572 GUIDE DOG TRAINING: SINCE 1939, LEADER DOG HAS OPERATED ONE OF THE WORLD'S MOST RESPECTED AND INNOVATIVE GUIDE DOG PROGRAMS. THE FREE, 21-DAY RESIDENTIAL TRAINING PROGRAM WELCOMES CLIENTS WHO ARE LEGALLY BLIND, AT LEAST 16 YEARS OLD, HAVE GOOD ORIENTATION AND MOBILITY SKILLS AND ARE ABLE TO CARE FOR THEIR DOG.TRAINING IS PERSONALIZED FOR EACH CLIENT. THANKS TO SOPHISTICATED BREEDING, PUPPY RAISING AND DOG TRAINING PROGRAMS, LEADER DOG IS ABLE TO MATCH CLIENTS WITH A DOG THAT BEST FITS THEIR LIFESTYLE, TRAVEL PACE, PHYSICAL SIZE, STAMINA AND OTHER CONSIDERATIONS. CLIENTS HAVE THE OPPORTUNITY TO TRAIN WITH THEIR GUIDE DOG IN A WIDE VARIETY OF SITUATIONS TO FIT THEIR CURRENT AND FUTURE NEEDS, INCLUDING URBAN, SUBURBAN AND RURAL LOCATIONS; COLLEGE CAMPUSES; BUSY STORES AND MALLS AND OTHER ENVIRONMENTS. 874289 4177 VOLUNTEER AND COMMUNITY OUTREACH PROGRAM: THE LEADER DOG VOLUNTEER PROGRAM PROVIDES AN OPPORTUNITY FOR VOLUNTEERS TO MAKE A DIFFERENCE IN THE LIVES OF PEOPLE WHO ARE BLIND AND VISUALLY IMPAIRED. VOLUNTEERS ARE INTEGRAL TO DAILY OPERATIONS AND SUPPORT LEADER DOG, BOTH LOCALLY AND ACROSS THE COUNTRY, IN PROVIDING LIFE-ENHANCING SERVICES TO OUR CLIENTS. VOLUNTEERS CONTRIBUTE THEIR TIME, ENERGY AND A VARIETY OF SKILLS AND TALENTS IN MANY AREAS OF THE ORGANIZATION INCLUDING DOG CARE, CLIENT ASSISTANCE, PUBLIC PRESENTATIONS AND ADMINISTRATIVE SUPPORT.-THE COMMUNITY OUTREACH PORTION OF THE PROGRAM ALLOWS LEADER DOG TO UTILIZE VOLUNTEERS TO REACH OUT TO THE COMMUNITY PROVIDING EDUCATIONAL INFORMATION ABOUT GUIDE DOGS, LEADER DOG OPERATIONS, AND A SENSE ABOUT WHAT IT IS LIKE TO BE BLIND OR VISUALLY IMPAIRED. COMMUNITY OUTREACH IS CONDUCTED ACROSS THE COUNTRY BY VOLUNTEERS WHO ATTEND, SPEAK OR GIVE PRESENTATIONS BEFORE VARIOUS GROUPS IN SCHOOL, CORPORATE OR COMMUNITY CLUB SETTINGS. 828480 ORIENTATION & MOBILITY (O&M) TRAINING: THE FIRST FIVE-DAY RESIDENTIAL O&M PROGRAM EMPOWERS PEOPLE BY PROVIDING THE SKILLS NEEDED TO TRAVEL SAFELY USING A WHITE CANE IN A MUCH SHORTER TIMEFRAME THAN TRADITIONAL O&M PROGRAMS. O&M TRAINING IS THE FIRST STEP TOWARD BECOMING AN INDEPENDENT TRAVELER.TRAINING FOCUSES ON CANE SKILLS AND MAINTAINING ORIENTATION WHILE TRAVELING. IT IS PROVIDED ON A 1:1 CLIENT-TO-INSTRUCTOR RATIO AND IS PERSONALIZED FOR EACH CLIENT'S INDIVIDUAL NEEDS AND CAPABILITIES.THE TRAINING IS PROVIDED FREE OF CHARGE TO ANYBODY WHO IS LEGALLY BLIND AND AT LEAST 16 YEARS OF AGE, REGARDLESS OF WHETHER OR NOT THEY PLAN TO EVENTUALLY TRAIN WITH A GUIDE DOG. 15480 15480 SUPPORT THE MISSION OF LEADER DOGS FOR THE BLIND FOUNDATION 15480 15480 14432821 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 25 0 1 202 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR AZ CA CO DE FL GA ID IL IN KS KY LA MA MD ME MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY CT IA HI X X KATHRYN SIDELKO 2486519011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 KATHRYN DAVIS CHAIR 1.00 X X 0 0 0 KIM GORMAN VICE CHAIR 1.00 X X 0 0 0 MARK GUTHRIE SECRETARY 1.00 X X 0 0 0 ANNE ARVIA TREASURER 1.00 X X 0 0 0 DANIEL SPRIET TRUSTEE 1.00 X 0 0 0 DIANE HENDERSON TRUSTEE 1.00 X 0 0 0 DOUGLAS WRIGHT TRUSTEE 1.00 X 0 0 0 DR PAUL EDWARDS TRUSTEE 1.00 X 0 0 0 FRANKLIN CARMONA TRUSTEE 1.00 X 0 0 0 JACKIE BUCHANAN TRUSTEE 1.00 X 0 0 0 JILL GARVEY TRUSTEE 1.00 X 0 0 0 JILL GAUS TRUSTEE 1.00 X 0 0 0 JOHN HEBERT TRUSTEE THRU 2/24/23 1.00 X 0 0 0 JOHN REED TRUSTEE 1.00 X 0 0 0 ARUN ANAND TRUSTEE 1.00 X 0 0 0 AVRIL RINN TRUSTEE 1.00 X 0 0 0 KURT TERRIEN TRUSTEE 1.00 X 0 0 0 MARC WISNIEWSKI TRUSTEE 1.00 X 0 0 0 MARGARET DIMOND TRUSTEE 1.00 X 0 0 0 MARILYN KELLY TRUSTEE 1.00 X 0 0 0 BRIAN HOCK TRUSTEE 1.00 X 0 0 0 MARY SMITH TRUSTEE 1.00 X 0 0 0 MICHELE HONOMICHL TRUSTEE 1.00 X 0 0 0 STEPHANIE DAWKINS DAVIS TRUSTEE 1.00 X 0 0 0 STEVE GUARINI TRUSTEE 1.00 X 0 0 0 TOM O'MASTA TRUSTEE 1.00 X 0 0 0 JEFFREY LEV THRU 63023 VP/CFO/ASST SECRETARY/ASST TREASURER 40.00 X 174110 0 24289 LORENE SUIDAN VP/COO 40.00 X 189125 0 24941 MELISSA WEISSE VP/CHIEF PHILANTHROPY OFFI 40.00 X 211010 0 15958 SUSAN M DANIELS PRESIDENT/CEO 40.00 X 322815 0 27708 DANIELLE LANDOLT CHIEF MARKETING OFFICER 40.00 X 189125 0 23794 DAVID LOCKLIN DIRECTOR OF PROGRAMS THRU 3/24/23 40.00 X 176942 0 14729 DAVID SMITH DVM DIRECTOR OF CANINE HEALTH 40.00 X 168117 0 9682 GERETTE KERBY DIRECTOR OF CANINE OPERATI 40.00 X 127103 0 18711 KELLY WILSON DVM VETERINARIAN 40.00 X 128181 0 21992 KEVIN O'CALLAGHAN FORMER CHIEF TALENT OFFICER 0.00 X 208860 0 0 1895388 0 181804 10 1 1 0 FRANK REWOLD 303 E THIRD STREET SUITE 300 ROCHESTER MI 48307 CONSTRUCTION ON 2800 AUBURN CT 3760982 ONE AND ALL PO BOX 936517 ATLANTA GA 31193 DIRECT MAIL CAMPAIGN 817607 CONNOLLY MASONRY 9706 ANDERSONVILLE RD CLARKSTON MI 48346 CONSTRUCTION ON 2800 AUBURN CT 507567 VIMARC 1205 EAST WASHINGTON ST SUITE 120 LOUISVILLE KY 40206 WEBSITE HOSTING, DESIGN, AND UPDATING 140875 4 322151 4150000 15811550 151087 20283701 85140 85140 131250 0 131250 131250 131250 439577 4533 512499 10442 -72922 -5909 -78831 -78831 72275 322151 134740 -62465 -62465 101928 40545 61383 61383 OTHER INCOME 900099 4177 4177 4177 20424355 4177 61383 75094 15480 15480 848066 225450 370707 251909 10263479 7869679 750718 1643082 665244 498319 65349 101576 1205854 950271 83891 171692 827092 619555 81248 126289 206666 52518 152358 1790 52349 52349 48202 48202 16953 16953 750479 506101 110306 134072 72304 47623 3415 21266 387494 262948 24068 100478 914157 623312 225880 64965 451326 394797 2925 53604 429317 429317 1288590 958581 307244 22765 250026 182176 58194 9656 CLIENT AND CANINE EXPEN 963088 956222 4987 1879 DIRECT MAIL 849547 10729 0 838818 SERVICE FEES 586492 202258 62927 321307 LIONS CLUB EXPENSES 113604 56802 0 56802 65634 65634 21271443 14432821 2868470 3970152 2007760 1188712 432207 182992 203315 147995 1472024 2737487 78627 50894 868810 782427 35818509 18918901 19895687 16899608 2631682 2614800 1416566 3081102 29006678 27686017 2333045 1668135 6274808 9380469 8607853 11048604 X 16241504 12372651 4157321 4264762 20398825 16637413 29006678 27686017 X -847088 66762 -2981086 X X 0 1 X 1 0 X 19615911 18939701 19343378 19021730 20283701 97204421 19615911 18939701 19343378 19021730 20283701 97204421 474702 96729719 102082 76056 60088 80316 216390 534932 40327 6876 6673 61383 115259 81377 70642 88659 15130 4177 259985 98114597 0.98590 0.98520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2400585 5000 192071 112815 2484841 2595070 5022 -199507 2400585 2394902 123724 131444 55000 2595070 2401722 57180 64000 2394902 2186303 116340 129156 30077 2401722 1.00000 0 0 419541 419541 31245701 15302115 15943586 2546500 2197746 348754 1606767 1419040 187727 16899608 CONSTRUCTION IN PROGRESS 73645 BENEFICIAL INTERESTS IN TRUSTS 1021038 LIFE INSURANCE 86419 ASSETS HELD FOR SALE 1900000 3081102 GIFT ANNUITY LIABILITY 88771 LINE OF CREDIT 9291698 9380469 X 19593036 66762 4170 773292 844224 18748812 16953 1658590 1675543 20424355 23767607 4170 2705831 2710001 21057606 16953 196884 213837 21271443 PART V, LINE 4: THE ORGANIZATION USES ALL OF THE NET INVESTMENT INCOME FROM THE ENDOWMENT FUNDS FOR UNRESTRICTED PURPOSES, AS THE CASH FLOWS AND OTHER FINANCIAL REQUIREMENTS DICTATE. PART X, LINE 2: MANAGEMENT ANALYZED THE ORGANIZATION'S INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE THEY ARE REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ELITE DETECTION K9 773,292. PART XI, LINE 4B - OTHER ADJUSTMENTS: IMPAIRMENT OF PROPERTY 1,461,706. RENTAL INCOME 131,250. OTHER INCOME 65,634. PART XII, LINE 2D - OTHER ADJUSTMENTS: ELITE DETECTION K9 2,667,783. BAD DEBT EXPENSE 38,048. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER INCOME 65,634. RENTAL EXPENSES 131,250. X X X X X X 1 ONE AND ALL PO BOX 936517 ATLANTA GA 31193 DIRECT MAIL FULFILLMENT HOUSE - POSTAGE, PRINTING AND CONSUL 0 1362737 839819 522918 1362737 839819 522918 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DINNER IN THE DARK 286701 257851 28850 10989 85010 BARK AND BREW 107725 64300 43425 620 38121 394426 322151 72275 620 10989 123131 134740 -62465 SCHEDULE G, PART I, LINE 2B, COLUMN (V) IN ADDITION TO THE $48,202 PAID TO THE PROFESSIONAL FUNDRAISER FOR CONSULTING SERVICES, THE ORGANIZATION ALSO PAID ONE AND ALL $791,617 FOR FUNDRAISING EXPENSES. THE AGREEMENT DISTINGUISHES PAYMENTS FOR PROFESSIONAL FUNDRAISING SERVICES FROM EXPENSE PAYMENTS AS FOLLOWS: THE AGREEMENT LISTS THE MONTHLY CONSULTING FEE FOR THE PERIOD OF THE CONTRACT. IT THEN LISTS THE ADDITIONAL SERVICES AND COSTS REQUIRED TO PRINT AND MAIL THE DIRECT MAILERS. THE AGREEMENT DESCRIBES HOW THESE COSTS WILL BE DETERMINED AND WHEN THEY ARE DUE AND PAYABLE TO THE FUNDRAISER. 1 LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 501(C)(3) 0 15480 FMV ADMIN SERVICES TO SUPPORT THE FOUNDATION'S MISSION. 1 PART I, LINE 2: THE FOUNDATION SHALL ANNUALLY NOTIFY THE PRESIDENT OF THE ORGANIZATION OF THE TYPE AND AMOUNT OF SUPPORT PROVIDED BY THE FOUNDATION TO THE ORGANIZATION DURING THE PREVIOUS YEAR. THE FOUNDATION IS ALSO REQUIRED TO PROVIDE A COPY OF ITS MOST RECENTLY FILED FORM 990 TO THE ORGANIZATION. X X X 1 0 0 0 0 0 0 0 0 SUSAN M DANIELS PRESIDENT/CEO 308315 0 0 0 14500 0 15250 0 12458 0 350523 0 0 0 MELISSA WEISSE VP/CHIEF PHILANTHROPY OFFI 201519 0 0 0 9491 0 10076 0 5882 0 226968 0 0 0 LORENE SUIDAN VP/COO 189125 0 0 0 0 0 9358 0 15583 0 214066 0 0 0 DANIELLE LANDOLT CHIEF MARKETING OFFICER 189125 0 0 0 0 0 9206 0 14588 0 212919 0 0 0 KEVIN O'CALLAGHAN FORMER CHIEF TALENT OFFICER 86752 0 0 0 122108 0 0 0 0 0 208860 0 0 0 JEFFREY LEV THRU 63023 VP/CFO/ASST SECRETARY/ASST TREASURER 174110 0 0 0 0 0 8706 0 15583 0 198399 0 0 0 DAVID LOCKLIN DIRECTOR OF PROGRAMS THRU 3/24/23 176942 0 0 0 0 0 8847 0 5882 0 191671 0 0 0 DAVID SMITH DVM DIRECTOR OF CANINE HEALTH 160718 0 0 0 7399 0 8036 0 1646 0 177799 0 0 0 KELLY WILSON DVM VETERINARIAN 128181 0 0 0 0 0 6409 0 15583 0 150173 0 0 0 PART I, LINE 4A KEVIN O'CALLAGHAN RECEIVED A SEVERANCE AGREEMENT TOTALING $208,860, WHICH WAS PAID IN JANUARY 2022 AND IS INCLUDED ON FORM 990 PAGE 7 AND SCHEDULE J FOR THE YEAR ENDED 6/30/2023. $86,752 WAS INCLUDED ON HIS 2022 W-2 AND THE BALANCE WAS INCLUDED ON HIS 2022 FORM 1099. X 7 16448 STOCK MARKET VALUE X CANINE MEDICATIONS 1 71537 COST OF DONATED PROP X DOG FOOD 1 60568 COST OF DONATED PROP X DOG BOOTS 1 2534 COST OF DONATED PROP 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES AN INVESTMENT BROKER TO PROCESS THE SALES OF SECURITIES AS SOON AS THEY HAVE BEEN DONATED TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST REVIEWED BY MANAGEMENT. IT IS THEN REVIEWED BY THE AUDIT COMMITTEE. THE RETURN IS THEN FORWARDED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER ANNUALLY SIGNS A CONFLICT OF INTEREST POLICY AND STATEMENT OF UNDERSTANDING. THE ORGANIZATION RELIES UPON EACH BOARD MEMBER TO KEEP THEM INFORMED IF THEY HAVE ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICT OF INTEREST TRANSACTIONS WITH ANY DEPARTMENT OR PERSON WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR SENIOR MANAGEMENT: AN INDEPENDENT PROFESSIONAL ORGANIZATION IS ENGAGED EVERY 3-5 YEARS TO BENCHMARK ALL SENIOR MANAGEMENT ROLES, INCLUDING THE CEO. THE MOST RECENT STUDY WAS PERFORMED IN 2020. THEIR RECOMMENDATIONS ARE THEN SUBMITTED TO THE EXECUTIVE COMMITTEE OF THE BOARD, WHICH THEN PRESENT IT TO THE BOARD OF TRUSTEES FOR APPROVAL. IN ADDITION, THE ORGANIZATION HAS DEVELOPED AN EXECUTIVE COMPENSATION PHILOSOPHY DOCUMENT, WHICH IS AFFIRMED BY BOTH THE EXECUTIVE COMMITTEE AND FULL BOARD OF TRUSTEES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: IMPAIRMENT ADJUSTMENT -1,461,706. TRANSFER OF NET ASSETS -1,481,332. UNCOLLECTED PLEDGES -38,048. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 SUPPORT THE MISSION OF LEADER DOGS FOR THE BLIND MI 501(C)(3) LINE 12D, III-O 0 ELITE DETECTION K9 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 841803556 DEVELOP PROGRAMS TO INCREASE SECURITY AND PUBLIC SAFETY MI 501(C)(3) LINE 10 LEADER DOGS FOR THE BLIND 1 1 1 1 0 1 0 0 0 0 0 0 1 0 1 0 0 1 0 0 ELITE DETECTION K9 A 131250 FMV