2022-10-12T16:16:28-05:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 818 SECOND STREET SOUTH SUITE 320 WAITE PARK MN 56387 990 2021-01-01 411543013 TRUE FRIENDS TRUE 9528520101 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 JOHN LEBLANC PRESIDENT/CEO 9528520101 2022-10-10 1 JOHN LEBLANC 999009999 KRISTIN L SCHMIDT CPA P01487323 3202035500 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JOHN LEBLANC 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 6574594 0 X WWW.TRUEFRIENDS.ORG X 1985 MN PROVIDE LIFE-CHANGING EXPERIENCES FOR CHILDREN AND ADULTS WITH DISABILITIES. 17 17 203 42 97994 1203 4363783 4474847 910584 2022787 2889 2499 58862 19732 5336118 6519865 10372 28526 0 0 2197665 2794768 29563 29961 946142 2485956 2533125 4723556 5386380 612562 1133485 16949001 17252878 2215695 1155507 14733306 16097371 X PROVIDE LIFE-CHANGING EXPERIENCES THAT ENHANCE INDEPENDENCE AND SELF-ESTEEM FOR CHILDREN AND ADULTS WITH DISABILITIES. 0 1 2098994 17034 860873 RESIDENTIAL CAMPPROGRAM PROVIDES OPPORTUNITIES FOR PEOPLE WITH AND WITHOUT DISABILITIES TO ENJOY THE BENEFIT FROM YEAR-ROUND, OUTDOOR RECREATIONAL AND LEISURE ACTIVITIES OFFERED AT CAMP FRIENDSHIP, CAMP EDEN WOOD, CAMP COURAGE AND CAMP COURAGE NORTH. TRADITIONAL CAMP, RESORT ACTIVITIES AND SPECIALTY PROGRAMS HELP CREATE NEW SKILLS, BUILD CONFIDENCE, IMPROVE SELF-ESTEEM AND PROMOTE UNDERSTANDING, ACCEPTANCE, AND APPRECIATION FOR DIVERSITY IN HUMAN BEINGS. DAY CAMP AND WINTER CAMP PROGRAMS ARE ALSO AVAILABLE. 844998 652514 EDUCATION AND TRAINING SERVICESPROGRAM PROVIDES EXPERIENTIAL LEARNING AND ENVIRONMENTAL EDUCATION SERVICES FOR SCHOOLS, YOUTH AT RISK, AND OTHER NONPROFIT GROUPS AND TRANSITIONAL EMPLOYMENT AND WORK RELATED TRAINING FOR PEOPLE WITH AND WITHOUT DISABILITIES. HIGH AND LOW ROPES COURSES, ZIP LINES AND CLIMBING TOWERS ARE UTILIZED TO BUILD CONFIDENCE AND DEVELOP TEAM DYNAMICS. 693566 8940 293816 TRUE STRIDESPROGRAM PROVIDES HIPPOTHERAPY, THERAPEUTIC RIDING, AND HORSEMANSHIP EXPERIENCES FOR INDIVIDUALS WITH DISABILITIES, BOTH CHILDREN AND ADULTS. THE RIDING THERAPY TAKES PLACE AT CAMP COURAGE. TRUE STRIDES PROVIDES OPPORTUNITIES FOR INDIVIDUALS OF ALL ABILITIES TO EXPERIENCE EXCEPTIONAL EQUINE-ASSISTED ACTIVITIES BY FACILITATING THE HORSE CAMP PROGRAMS AND SPECIAL RESPITE PROGRAMMING. 669566 2552 117590 RESPITE AND FAMILY SERVICES PROGRAM PROVIDES A BREAK FROM THE DAILY DEMANDS OF CARING FOR A CHILD OR ADULT WITH SPECIAL NEEDS THROUGH THE WEEKEND AND WEEKDAY RESPITE CARE PROGRAMS. THIS PROGRAM OFFERS CHILDREN AND ADULTS A HOME-LIKE SETTING TO RELAX AND RE-ENERGIZE. 9779 VENTURES TRAVELPROGRAM OFFERS A VARIETY OF SMALL GROUP VACATION EXPERIENCES ON A YEAR-ROUND BASIS. VACATIONERS COOPERATIVELY PLAN THE DETAILS OF THEIR TRIP ASSISTED BY SPECIALLY TRAINED TRAVEL GUIDES. BOTH DOMESTIC AND INTERNATIONAL TRIPS USE PUBLIC RECREATIONAL AND COMMUNITY FACILITIES. 679345 2552 117590 4316903 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 28 0 203 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X JOHN LEBLANC 9528520101 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 JOHN LEBLANC PRESIDENT & CEO 32.00 8.00 X 137855 0 8138 CONOR MCGRATH SR. DIRECTOR OF OPERATIONS 45.00 X 93494 0 18188 MARILYN HALLSTOM CHAIR 2.00 X X 0 0 0 MARY ELLEN WELLS VICE CHAIR 2.00 2.00 X 0 0 0 GAYLEN GHYLIN TREASURER 2.00 2.00 X X 0 0 0 PETER RUNDQUIST SECRETARY 2.00 X X 0 0 0 JON GORDON MEMBER 2.00 X 0 0 0 NANCY KOEHLER MEMBER 2.00 X 0 0 0 COURTNEY MILLER MEMBER 2.00 X 0 0 0 KATHY MIRON MEMBER 2.00 X 0 0 0 SHELLY NELSON MEMBER 2.00 X 0 0 0 ROB OTOS MEMBER 2.00 X 0 0 0 PETER RAMME MEMBER 2.00 X 0 0 0 DEB SALHUS MEMBER 2.00 X 0 0 0 JEFF SCHROCK MEMBER 2.00 X 0 0 0 FELICIA THAMES MEMBER 2.00 X 0 0 0 ASHLEY TURNER MEMBER 2.00 X 0 0 0 JOHN WOODWARD MEMBER 2.00 X 0 0 0 MARK ZASTROW MEMBER 2.00 X 0 0 0 231349 0 26326 1 0 0 0 ST ROSA LUMBER INC 29033 COUNTY ROAD 17 FREEPORT MN 56331 CONSTRUCTION 376834 SALO LLC 20 SOUTH 13TH STREET SUITE 200 MINNEAPOLIS MN 55403 CONSULTING 158104 MARCO 4510 HEATHERWOOD RD SAINT CLOUD MN 56301 TECHNOLOGY SERVICES 145078 3 411321 601728 1980853 1480945 98620 4474847 SERVICE FEES 721210 2022787 1924793 97994 2022787 2299 2299 200 0 200 200 200 12344 411321 38341 -25997 -25997 22892 16388 6504 6504 39225 39225 39225 6519865 1924793 97994 22231 X 28526 28526 257675 208176 4045 45454 2128566 1725287 32922 370357 273948 214741 5130 54077 134579 109760 1822 22997 500 500 21176 21176 29961 29961 624903 509368 115535 55953 31643 529 23781 447578 361871 13436 72271 235858 210459 10803 14596 6546 5214 129 1203 660524 511312 21797 127415 311798 241363 10289 60146 MEALS & FOOD 81404 81404 STAFF DEV/RECOGNITION 61505 54558 462 6485 GENERAL PROGRAM 5008 5008 20372 17713 795 1864 5386380 4316903 123335 946142 1202857 1667647 598538 398385 183038 157549 90307 76287 57522 124247 20868248 8352378 12763262 12515870 2053477 2312893 16949001 17252878 508168 407764 670190 597828 201337 149915 836000 2215695 1155507 X 11830868 13237679 2902438 2859692 14733306 16097371 16949001 17252878 X 1133485 230580 X 0 1 X 1 0 X 3303441 4859101 3213026 4363783 4474847 20214198 3303441 4859101 3213026 4363783 4474847 20214198 20214198 67532 80 4968 2889 2299 77768 138 6895 10931 2203 20167 126673 124148 192077 46951 39225 529074 20841207 19940587 0.96990 0.93100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2055657 12418 230580 2298655 1983119 72538 2055657 1784366 198753 1983119 2025040 -240674 1784366 1833721 83415 107904 2025040 1.00000 1 1 1 2568473 2568473 15350633 6365431 8985202 666626 342749 323877 2276857 1644198 632659 5659 5659 12515870 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2284057 DUE FROM RELATED PARTIES 28836 2312893 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT IS COMPRISED OF DONOR-RESTRICTED ENDOWMENT FUNDS, BOARD-DESIGNATED ENDOWMENT FUNDS, AND PERPETUAL TRUSTS. AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR IMPOSED RESTRICTIONS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE INCOME TAX LAWS. THE ORGANIZATION IS A NONPRIVATE FOUNDATION AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION WOULD BE SUBJECT TO REVIEW OF THE INTERNAL REVENUE SERVICE (IRS). THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED 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. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2021. THE ORGANIZATION HAS INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE THAT IS SUBJECT TO TAXATION BY THE FEDERAL GOVERNMENT. A TAX LIABILITY OF $253 EXISTS FOR 2021 SINCE TAXABLE INCOME EXCEEDED DEDUCTIBLE EXPENSES. X 1 MARY BETH SCHLIEF 9686 BUCKINGHAM DRIVE EDEN PRAIRIE MN 55347 GRANT WRITER 0 241762 29961 211801 241762 29961 211801 MN CIRCLE OF FRIENDS 234137 225324 8813 9950 7934 8605 TRUE FRIENDS IN ACTION 130652 130652 6588 3 56006 52475 3531 1533 2092 822 420795 408451 12344 9950 9467 10697 7410 37524 -25180 1 CAMPER FEE ABATEMENT 46 28526 N/A N/A PART I, LINE 2: THERE IS A THREE TIER PRICING BASED ON CARE LEVEL. CUSTOMERS ARE ASKED TO COMPLETE A FINANCIAL ASSISTANCE APPLICATION. ASSISTANCE IS AWARDED BASED ON FINANCIAL NEED AND THE CUSTOMER'S ABILITY TO PAY. CUSTOMERS ARE ASKED TO PAY AT LEAST THE MINIMUM DEPOSIT. ONLY A FEW FULL ASSISTANCE AWARDS WERE AWARDED. X 1 46562 FAIR MARKET VALUE X SUPPLIES 5 32713 COMPARABLE PROPERTY X AUCTION ITEMS 34 17164 SELLING PRICE X PROFESSIONAL SERVICES 7 2181 COMPARABLE PROPERTY 0 0 1 0 FORM 990, PART III, LINE 3 THE ORGANIZATION DID NOT OPERATE CAMPS AT COURAGE NORTH OR EDEN WOODS, NOR DID IT OPERATE THE TRAVEL PROGRAM. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPOSED OF AT LEAST THREE DIRECTORS DESIGNATED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS OF THIS CORPORATION IN THE INTERVAL BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. ALL BOARD MEMBERS ARE INVITED TO ATTEND EXECUTIVE COMMITTEE MEETINGS TO PARTICIPATE IN DISCUSSION BUT ONLY THE EXECUTIVE COMMITTEE MEMBERS ARE ABLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO THE FILING OF THE FORM 990, A COMPLETE DRAFT IS REVIEWED AND APPROVED BY THE TRUE FRIENDS BOARD OF DIRECTORS. UPON APPROVAL, THE ACCOUNTING FIRM PREPARES AND SUBMITS THE FINAL COPY OF THE 990 TO TRUE FRIENDS WHICH IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR ALL BOARD MEMBERS, INCLUDING THE INCUMBENT PRESIDENT/CEO, SIGN A "CONFLICT OF INTEREST" FORM IDENTIFYING ANY POSSIBLE CONFLICT OF INTEREST THAT MAY EXIST. IF A TOPIC IS DISCUSSED THAT INVOLVES A CURRENT BOARD MEMBER, THE BOARD MEMBER AND/OR THE BOARD CHAIR MUST DISCLOSE THE CONFLICT AND THE BOARD MEMBER MUST REFRAIN FROM PARTICIPATING IN THE DISCUSSION AND ABSTAIN FROM VOTING AS REFLECTED IN THE BOARD MINUTES. IF A CONFLICT OF INTEREST ARISES AFTER A VOTE, THE BOARD WOULD NEED TO REVISIT THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 CONSISTENT WITH ARTICLE II, SECTION 2.2 OF THE BY-LAWS OF TRUE FRIENDS AND ARTICLE III, SECTION 5 OF THE BY-LAWS OF TRUE FRIENDS FOUNDATION, THE CEO COMMITTEE WILL CONSIST OF PERSONS WHO ARE INCUMBENT JOINT MEMBERS OF THE BOARD OF DIRECTORS OF BOTH TRUE FRIENDS AND TRUE FRIENDS FOUNDATION, EXCEPT THAT THE PRESIDENT AND CEO OF BOTH ORGANIZATIONS SHALL NOT BE A MEMBER OF THE COMMITTEE. A QUORUM FOR ANY MEETING OF THE COMMITTEE SHALL BE THE MAJORITY OF MEMBERS. THE COMMITTEE WILL ELECT A CHAIRPERSON. ALL PERFORMANCE DATA REQUIRED FOR THE EVALUATION WILL BE COMPLETED NO LATER THAN THE END OF FEBRUARY. THE EVALUATION, BONUS AND SALARY CHANGE RECOMMENDATIONS WILL BE COMPLETED BY THE COMMITTEE BY THE END OF MARCH AND IMPLEMENTED IN APRIL. THE COMMITTEE WILL HAVE THE AUTHORITY TO COMPLETE THE PROCESS AND REPORT TO THE RESPECTIVE BOARDS AS SOON AS POSSIBLE. INCREASES TO THE COMPENSATION WILL BE BASED ON OVERALL PERFORMANCE OF BOTH THE JOB DESCRIPTION AND OTHER PREDETERMINED OBJECTIVES. THE PAY SCHEDULE WILL BE EVALUATED ANNUALLY AND COMPARED TO RELATED EXTERNAL INDUSTRY DATA. ANY COMPENSATION ACTION IS AT THE DISCRETION OF THE CEO COMMITTEE AND THE BOARD CHAIRS AND CAN BE AMENDED, MADE TEMPORARILY INACTIVE, OR VOIDED AT ANY TIME BASED ON FINANCIAL POSITION OF EITHER TRUE FRIENDS OR TRUE FRIENDS FOUNDATION. THE LAST TIME THIS PROCESS WAS UNDERTAKEN WAS MARCH 2021. FOR ALL OTHER OFFICERS/KEY MEMBERS, COMPENSATION IS BASED ON OUR CURRENT ESTABLISHED PAY RANGES, WHICH ARE REVIEWED/UPDATED ON AN ANNUAL BASIS. COMP RANGES ARE BASED ON EXTERNAL SALARY DATA FROM THE MINNESOTA COUNCIL OF NONPROFITS, AMERICAN CAMPING ASSOCIATION, BUREAU OF LABOR STATISTICS, AND OTHER EXTERNAL DATA INFORMATION. MERIT INCREASES ARE DETERMINED ON AN ANNUAL BASIS (CALENDAR YEAR). MERIT INCREASES ARE DETERMINED BASED ON THE ANNUAL REVIEW PROCESS. THE CEO, FINANCE AND HUMAN RESOURCES STAFF WORK TOGETHER TO DETERMINE THE OVERALL ANNUAL POOL OF MERIT INCREASE MONEY. DEPARTMENTAL LEADERS WORK WITH THEIR MANAGERS AND HUMAN RESOURCES TO DISTRIBUTE THE MERIT INCREASES BASED ON PERFORMANCE. THE ANNUAL MERIT INCREASES ARE DOCUMENTED IN SPREADSHEETS AND INDIVIDUAL LETTERS PRESENTED TO EMPLOYEES. IN REGARD TO OUR ANNUAL MERIT INCREASES, WE BUDGET A CERTAIN AMOUNT FOR EACH DEPARTMENT (USUALLY 2-3%). HR SENDS A SPREADSHEET TO OUR SENIOR LEADERS WITH THE COMPENSATION AND SALARY RANGES FOR EACH OF THEIR EMPLOYEES, ALONG WITH THEIR TOTAL MERIT INCREASE POOL TO WORK WITH. SENIOR LEADERS THEN DETERMINE HOW MUCH OF A MERIT INCREASE TO GIVE TO EACH OF THEIR EMPLOYEES, BASED ON PERFORMANCE FOR THE PREVIOUS CALENDAR YEAR. IF THEY WANT TO GIVE INCREASES ABOVE/BELOW THE BUDGET AMOUNT FOR A SPECIFIC EMPLOYEE, THEY MUST GIVE A RATIONALE FOR THIS, AND THEY MUST STILL STAY WITHIN THEIR OVERALL BUDGETED AMOUNT. THE COMPLETED SPREADSHEET IS SENT BACK TO HR TO REVIEW. IF ALL LOOKS GOOD, HR CREATES MERIT INCREASE LETTERS AND GIVES THEM TO SENIOR LEADERS FOR DISTRIBUTION TO EMPLOYEE MANAGERS. EMPLOYEE MANAGERS COMMUNICATE THE MERIT INCREASES TO THEIR EMPLOYEES. FOR MID-YEAR INCREASES, THESE ARE GIVEN OUT ON A CASE-BY-CASE BASIS DURING THE YEAR. THIS IS USUALLY ACCOMPLISHED BY CONVERSATIONS BETWEEN HR, SENIOR LEADERS, AND THE EMPLOYEE MANAGERS. THE REASONS COULD BE DUE TO A PROMOTION OR A TECHNICAL INCREASE. WE USE THE CRITERIA OF PERFORMANCE, PAY WITHIN COMPENSATION RANGE/RELATION TO OTHER EMPLOYEES IN SIMILAR POSITIONS, ADDITIONAL DUTIES ASSUMED, ETC. AGAIN, HR WILL PULL TOGETHER A LETTER WHICH OUTLINES THE REASON FOR THE INCREASE AND THE INCREASE AMOUNT. THIS LETTER IS GIVEN TO THE EMPLOYEE'S MANAGER, WHO WILL COMMUNICATE THE INCREASE TO THEIR EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, BUT IT IS NOT STATED PUBLICLY. FORM 990, PART IX, LINE 11G INTERNATIONAL STAFF: PROGRAM SERVICE EXPENSES 20,080. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,080. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 210,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 210,411. OTHER FEES: PROGRAM SERVICE EXPENSES 278,877. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 115,535. TOTAL EXPENSES 394,412. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUSTS 230,580. TRUE FRIENDS FOUNDATION 10509 108TH STREET NW ANNANDALE MN 55302 411645512 SUPPORTING ORGANIZATION MN 501(C)(3) LINE 11-I TRUE FRIENDS 0 0 0 1 0 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 TRUE FRIENDS FOUNDATION C 601728 DOLLAR AMOUNT