2019-09-30T11:00:55-05:00 2019-03-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2018-04-01 411847652 AUTISM OPPORTUNITIES FOUNDATION AUTI 9527674200 5868 BAKER ROAD MINNETONKA MN 55345 DENISE RAUNIG CHIEF FINANCIAL OFFICER 9527674200 2019-09-26 1 LAWRENCE H MOHR CPA P00447603 6128764500 38.88.188.75 2019-09-26 13:40:25 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 42991B41A32A13F77B110C5B470B2D73D8292482 2018 2019-02-21 02:37:17Z MINNESOTA AUTISM CENTER JEFFREY NICHOLS 5868 BAKER ROAD MINNETONKA MN 55345 27495914 0 X WWW.MNAUTISM.ORG X 1996 MN TO PROMOTE AND PROVIDE SERVICES FOR CHILDREN AND YOUTH AFFECTED BY AUTISM SPECTRUM DISORDERS. 8 8 726 8 0 27673 284161 121529 29843982 27206492 60682 41701 -52992 -24396 30135833 27345326 0 0 0 0 19489544 19932920 0 0 0 7288835 7388537 26778379 27321457 3357454 23869 37123914 36928448 14369050 14091917 22754864 22836531 X MINNESOTA AUTISM CENTER'S (MAC) MISSION IS TO PROMOTE THERAPEUTIC SERVICES FOR CHILDREN AND ADOLESCENTS AFFECTED WITH AUTISM SPECTRUM DISORDER IN THE LEAST INTRUSIVE ENVIRONMENT TO BE SUCCESSFUL, USING THERAPEUTIC PROGRAMS TO DECREASE CHALLENGING BEHAVIORS AND INCREASE INDEPENDENT LIVING SKILLS. 0 0 23182182 27206492 THE MINNESOTA AUTISM CENTER (MAC) PROVIDES THERAPEUTIC SUPPORT FOR CHILDREN, ADOLESCENTS AND FAMILIES AFFECTED BY AUTISM SPECTRUM DISORDER (ASD). THE MAC IS STAFFED BY HIGHLY TRAINED PROFESSIONALS WHO PROVIDE APPLIED BEHAVIORAL ANALYSIS (ABA) THERAPY ON AN INDIVIDUAL BASIS, WITH THE GOAL OF REDUCING AND ELIMINATING THE SIGNS AND SYMPTOMS OF AUTISM. THE MAC SERVICES CHILDREN AND ADOLESCENTS AGES 2 TO 21 THROUGHOUT THE STATE OF MINNESOTA THROUGH A VARIETY OF PROGRAMS. THE MAC IS APPROVED TO PROVIDE INDIVIDUALIZED PROGRAMS IN 40 COUNTIES THROUGHOUT THE STATE OF MINNESOTA. THESE PROGRAMS ARE TAILORED TO MEET THE NEEDS OF EACH CHILD, OR ADOLESCENT, AND THEIR FAMILIES. ADDITIONALLY, THE MAC SERVICES ARE DIRECTED BY A TEAM OF LICENSED MENTAL HEALTH PROFESSIONALS; THESE SERVICES INCLUDE ASSESSMENTS AND DIAGNOSIS. THE TEAM OF MAC'S MENTAL HEALTH PROFESSIONALS CONDUCT INTAKE AND ANNUAL ASSESSMENTS ON-SITE AT THE MAC HEADQUARTERS. FURTHERMORE, FAMILY FEEDBACK SESSIONS ARE AN ESSENTIAL COMPONENT TO THE ASSESSMENT PROCESS. EARLY INTERVENTION PROGRAM - MAC PROVIDES EARLY INTERVENTION PROGRAMS PRIMARILY FOR PRESCHOOL AGED CHILDREN IN A CENTER-BASED SETTING. EARLY INTERVENTION PROGRAMS ARE INTENSIVE, OFTEN CONSISTING OF OVER 40 HOURS OF THERAPY PER WEEK.SCHOOL AGE PROGRAM - THE MAC'S SCHOOL AGE PROGRAMS SERVE CHILDREN THAT ARE OF SCHOOL AGE, WITH THE GOAL OF THE PROGRAM TO HELP THE CHILD ACQUIRE FUNCTIONAL SKILLS IN THE AREAS OF COMMUNICATION, SOCIALIZATION AND DAILY LIVING; THE PROGRAM FOCUSES ON REDUCING CHALLENGING BEHAVIORS WHICH MAY INTERFERE WITH THE CHILD'S FUNCTIONING IN HOME, COMMUNITY AND SCHOOL SETTINGS. MAC SCHOOL PROGRAM - THE MAC SCHOOL PROGRAM STRIVES TO AIDE CHILDREN ON THE AUTISM SPECTRUM WHO POSSESS A WIDE RANGE OF ABILITIES. THE GOALS OF THE MAC SCHOOL PROGRAM IS TO FOSTER THERAPEUTIC SUCCESS, INDEPENDENCE, SELF-AWARENESS, SOCIAL CONSCIOUSNESS AND BEHAVIORAL MANAGEMENT SKILLS TO HELP PREPARE CHILDREN TO TRANSITION TO A LESS INTRUSIVE ENVIRONMENT. THE MAC SCHOOL PROGRAM IS A YEAR-ROUND PROGRAM PROVIDING INTENSIVE, INDIVIDUALIZED THERAPY IN A RICH AND FULFILLING SCHOOL-LIKE SETTING. OVER THE PAST YEAR, THE MAC PROVIDED THE FOLLOWING: ASSESSMENTS AND DIAGNOSIS. 23182182 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 62 0 726 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X DENISE RAUNIG 9527674221 5868 BAKER ROAD MINNETONKA MN 55345 DAVID BRUMBAUGH CHAIR 1.92 0.00 X X 0 0 0 SCOTT WEIR VICE CHAIR 0.60 0.00 X X 0 0 0 BRAD MARTIN SECRETARY 0.60 0.00 X X 0 0 0 RICHARD LOUGH TREASURER 0.60 0.00 X X 0 0 0 JAN DICK DIRECTOR 0.57 0.00 X 0 0 0 JANET LILLEVOLD DIRECTOR 0.57 0.00 X 0 0 0 TOM SKRAMSTAD DIRECTOR 0.60 0.00 X 0 0 0 KATIE WHITE DIRECTOR 0.60 0.00 X 0 0 0 KATHRYN MARSHALL CEO (PART YEAR) 40.00 0.00 X 134511 0 7952 DENISE RAUNIG CFO 40.00 0.00 X 176244 0 7866 JEFFREY NICHOLS CEO 40.00 0.00 X 85008 0 1696 JANE ALLEN DIRECTOR OF CLINICAL COMPLIANCE 40.00 0.00 X 108733 0 9512 504496 0 27026 3 0 1 0 BAKER TILLY VIRCHOW KRAUSE LLP 225 SOUTH 6TH STREET SUITE 2300 MINNEAPOLIS MN 55402 ACCOUNTING SERVICES 175490 NILAN JOHNSON LEWIS PA 120 SOUTH SIXTH STREET MINNEAPOLIS MN 55402 LEGAL SERVICES 104336 2 51039 70490 28071 121529 CLIENT SERVICE REVENUE 624100 27206492 27206492 27206492 73238 73238 43810 75347 -31537 -31537 -31537 28071 51039 75241 -47170 -47170 FORGIVENESS OF CAPITAL LEASE GAIN 900099 22443 22443 MISCELLANEOUS INCOME 900099 331 331 22774 27345326 27206492 0 17305 291340 291340 17031983 15226794 1805189 256442 229200 27242 1087396 968862 118534 1265759 1113716 152043 131769 131769 39234 39234 36000 36000 12274 12274 631421 55349 576072 15930 15930 794391 645301 149090 134097 134097 1842962 1541561 301401 12955 2667 10288 398780 397135 1645 1184059 1056583 127476 564830 495396 69434 UBI TAXES PAID 1995 1995 REPAIRS AND MAINTENANCE 743218 713165 30053 MINNESOTACARE TAXES 555635 555635 REAL ESTATE AND OTHER T 180727 180727 108260 91 108169 27321457 23182182 4139275 0 3018409 3440510 3332359 3866836 3151821 2350181 476832 520604 28118552 3274365 25507347 24844187 1637146 1689893 0 216237 37123914 36928448 1690583 1552695 12080775 11785722 394364 365518 203328 387982 14369050 14091917 X 22754864 22836531 22754864 22836531 37123914 36928448 23869 57798 0 X 0 1 X 1 0 X 130516 172450 200299 255803 121529 880597 23399432 27502445 28839431 29843982 27206492 136791782 23529948 27674895 29039730 30099785 27328021 137672379 0 0 0 137672379 97226 61470 62980 61076 73238 355990 97226 61470 62980 61076 73238 355990 41713 36114 1153 422 22774 102176 23668887 27772479 29103863 30161283 27424033 138130545 0.99670 0.99650 0.00260 0.00270 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2014 AMOUNT: $ 41,713. 2015 AMOUNT: $ 36,114. 2016 AMOUNT: $ 1,153. 2017 AMOUNT: $ 422. 2018 AMOUNT: $ 22,774. 0 1 0 0 0 0 0 0 1 36000 36000 0 PART II-B, LINE 1: THE ORGANIZATION HIRES A GOVERNMENT RELATIONS FIRM, FREDRIKSON & BYRON PA, TO PERFORM LOBBYING SERVICES. 1966822 1966822 23108813 1663417 21445396 1004317 595670 408647 1978931 968284 1010647 59669 46994 12675 24844187 DEFERRED RENT 171745 DEFERRED COMPENSATION 216237 387982 X 27438020 57798 47170 104968 27333052 12274 12274 27345326 27356353 47170 47170 27309183 12274 12274 27321457 PART X, LINE 2: THE ORGANIZATION HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE FOUNDATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION UNDER SECTION 509(A)(1) OF THE CODE AND CHARITABLE CONTRIBUTIONS ARE DEDUCTIBLE BY DONORS. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF MARCH 31, 2019 AND 2018. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 47,170. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 47,170. FUNDRAISING PICNIC 38851 38851 3225 1901 6870 3020 SILENT AUCTION 28071 28071 28071 28191 1 12188 12188 3963 79110 51039 28071 28071 3225 1901 6870 35174 75241 -47170 X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 DENISE RAUNIG CFO 161244 0 15000 0 0 0 3077 0 4789 0 184110 0 0 0 PART I, LINE 1A KATHRYN MARSHALL AND JEFFREY NICHOLS RECEIVED A CAR ALLOWANCE OF $1,050 AND $2,538 RESPECTIVELY. THE AMOUNTS ARE INCLUDED IN THEIR TAXABLE INCOME. A CITY OF HUGO 410954838 2017-07-10 5100000 CAPITAL BUILDING - THERAPY CENTER 0 0 0 B CITY OF HUGO 410954838 2015-11-20 8800000 CAPITAL BUILDING - NEW SCHOOL 0 0 0 A 720394 4923750 144089 4779661 2017 1 0 0 1 B 1023214 8800000 175600 8624400 2016 1 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 PART II, LINE 3, COLUMN B: THE TOTAL PROCEEDS FOR THE 2017 BOND ISSUE ARE LOWER THAN THE ORIGINAL ISSUE PRICE REPORTED IN PART I BECAUSE THE ORGANIZATION DID NOT TAKE THE FINAL DRAW WHEN CONSTRUCTION WAS COMPLETED. X AUCTION ITEMS 263 28071 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE OF THE CORPORATION SHALL CONSIST OF A CHAIRPERSON, A VICE CHAIRPERSON, A SECRETARY, A TREASURER, AND SUCH OTHER OFFICERS AS THE BOARD OF DIRECTORS MAY, FROM TIME TO TIME, APPOINT. ALL EXECUTIVE COMMITTEE MEMBERS SHALL HAVE A TERM OF TWO YEARS AND SHALL BE ELECTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS. ANY TWO OFFICES, EXCEPT THOSE OF CHAIRPERSON AND VICE-CHAIRPERSON, MAY BE HELD BY THE SAME PERSON. THE EXECUTIVE COMMITTEE MUST BE COMPRISED OF AT LEAST ONE MEMBER WHO IS NOT AN EMPLOYEE OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER REVIEW THE RETURN IN DETAIL. THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW. ALL BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 FOR REVIEW BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS INTERESTED PERSONS WHICH INCLUDE DIRECTORS AND OFFICERS OF THE ORGANIZATION. INTERESTED PERSONS COMPLETE CONFLICT OF INTEREST FORMS ANNUALLY AND THEY ARE REVIEWED BY THE EXECUTIVE COMMITTEE. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE REFLECTED IN MEETING MINUTES. A PROPOSED CONTRACT OR TRANSACTION BETWEEN THE CORPORATION AND ANY INTERESTED PERSON OR BETWEEN A RELATED ORGANIZATION AND ANY INTERESTED PERSON, OR BETWEEN THE CORPORATION AND ANY ORGANIZATION IN WHICH AN INTERESTED PERSON SERVES AS DIRECTOR, OFFICER OR LEGAL REPRESENTATIVE OR HAS A MATERIAL FINANCIAL INTEREST, MAY NOT BE ENTERED INTO UNTIL AND UNLESS: 1) THE MATERIAL FACTS AS TO THE CONTRACT OR TRANSACTION AND AS TO THE INTEREST OF AN INTERESTED PERSON ARE FULLY DISCLOSED OR KNOWN TO THE BOARD OF DIRECTORS OR A COMMITTEE, AS THE CASE MAY BE; AND 2) A MAJORITY OF THE BOARD OF DIRECTORS OR SUCH COMMITTEE IN GOOD FAITH AUTHORIZES AND APPROVES THE CONTRACT OR TRANSACTION, BUT THE INTERESTED PERSON SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AND SHALL NOT VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS COMMISSIONED AN EXECUTIVE COMPENSATION STUDY COMPLETED BY AN INDEPENDENT CONSULTING FIRM IN EARLY 2018 TO ASSESS THE REASONABLENESS OF THE CEO'S COMPENSATION AND BENEFITS PACKAGE. THE PROCESS WAS DOCUMENTED IN MEETING MINUTES. COMPENSATION ADJUSTMENTS FOR ALL OTHER STAFF ARE DETERMINED BY THE CEO. OVERALL COMPENSATION IS INCLUDED IN THE ANNUAL BUDGET WHICH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION STUDY COMPLETED IN EARLY 2018 WAS ALSO USED TO ASSESS THE REASONABLENESS OF ALL OTHER SENIOR LEADERSHIP COMPENSATION AND BENEFITS PACKAGES. THE ORGANIZATION REVISED ITS COMPENSATION DETERMINATION PROCESS IN 2018. FORM 990, PART VI, SECTION C, LINE 19 MAC DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.