2019-05-09T17:08:29-05:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2018-01-01 410706116 CAMP FIRE MINNESOTA CAMP 6122357284 4829 MINNETONKA BOULEVARD NO 202 ST LOUIS PARK MN 55416 MARNIE K WELLS CEO 6122357284 2019-05-02 1 RACHEL FLANDERS P01591790 6123764500 67.137.57.251 2019-05-02 14:15:06 CD P 0D02E0A3C8BE6705165B811C19B3E98A210D925A 18794D93E6043908D9C9A4CBEB9D5665E7590A55 2018 2019-02-21 02:37:17Z MARNIE K WELLS 4829 MINNETONKA BOULEVARD NO 202 ST LOUIS PARK MN 55416 2601702 0 X WWW.CAMPFIREMN.ORG X 1924 MN WITH NATURE AS OUR CATALYST, WE ENERGIZE YOUTH TO DISCOVER THEIR SPARK. 21 21 106 320 0 0 2095004 1457127 864476 935725 42993 61940 8467 -41708 3010940 2413084 1543234 141025 0 0 1171533 1238758 0 0 241446 709619 747787 3424386 2127570 -413446 285514 4867500 5078311 225268 227826 4642232 4850485 YOUNG PEOPLE WANT TO SHAPE THE WORLD. WITH NATURE AS OUR CATALYST, CAMP FIRE MINNESOTA ENERGIZES YOUTH TO DISCOVER THEIR SPARK SO THEIR FUTURES GLOW BRIGHTER. 0 0 1205439 141025 890441 OUTDOOR PROGRAMSCAMP FIRE'S OUTDOOR PROGRAMS CONNECT YOUTH WITH NATURE. OUR SUMMER CAMP PROGRAM OFFERS DAY, RESIDENT AND LEADERSHIP PROGRAMS FOR YOUTH FROM ALL BACKGROUNDS AT TANADOONA AND CAMP BLUEWATER. OUR ENVIRONMENTAL EDUCATION AND TEAM-BUILDING FIELD TRIPS AT TANADOONA ENGAGE K-12 STUDENTS IN HANDS-ON ACTIVITIES THAT ALIGN WITH STATE STEM AND ENVIRONMENTAL EDUCATION STANDARDS. OVER 40% OF YOUTH PARTICIPATE IN OUR OUTDOOR PROGRAMS WITH FINANCIAL ASSISTANCE THANKS TO OUR ROBUST SCHOLARSHIP PROGRAM. AS A RESULT OF OUR PROGRAMS, YOUTH UNPLUG IN NATURE, WORK AS A TEAM, AND GROW AS INDIVIDUALS AND LEADERS. 384268 0 45284 OUT-OF-SCHOOL TIME PROGRAMSCAMP FIRE OFFERS OUT-OF-SCHOOL TIME PROGRAMS FOR K-6 YOUTH IN AFFORDABLE HOUSING COMMUNITIES AND SCHOOLS. IN 2018, WE SERVED 300 YOUTH THROUGH OUR OUT-OF-SCHOOL TIME PROGRAMS. THESE PROGRAMS FOLLOW A NATURE-BASED CURRICULUM AND ARE LED BY CONSISTENT, CARING ADULTS. YOUTH HAVE THE OPPORTUNITY TO LEARN NEW THINGS AND DISCOVER THEIR "SPARK" AS WELL AS DEVELOP THEIR LEADERSHIP SKILLS AS THEY LEARN TO CARE FOR THEIR COMMUNITY AND THE ENVIRONMENT. 1589707 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 22 0 106 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MN X X LAURA WENDLE 6122357284 4829 MINNETONKA BOULEVARD NO 202 ST LOUIS PARK MN 55416 SHAWN WISCHMEIER PRESIDENT 1.00 X X 0 0 0 JASON STAUFFENECKER VICE PRESIDENT-FORMER 1.00 X X 0 0 0 LOREN HEERINGA VICE PRESIDENT 1.00 X X 0 0 0 SUZANNE OURADA SECRETARY 1.00 X X 0 0 0 JULIE NEVILLE TREASURER 1.00 X X 0 0 0 MONICA BRINGLE BOARD MEMBER 1.00 X 0 0 0 SETH COHEN BOARD MEMBER 1.00 X 0 0 0 CRAIG CONTI BOARD MEMBER 1.00 X 0 0 0 MATT DECKER BOARD MEMBER 1.00 X 0 0 0 KATIE EISLER BOARD MEMBER 1.00 X 0 0 0 ROSEANNE HOPE BOARD MEMBER 1.00 X 0 0 0 REBEKAH JOHNSON BOARD MEMBER 1.00 X 0 0 0 JANET KLEIN BOARD MEMBER 1.00 X 0 0 0 NIKKI KRAKOW BOARD MEMBER 1.00 X 0 0 0 COLLEEN MAHONEY BOARD MEMBER 1.00 X 0 0 0 STEPH MOORES BOARD MEMBER 1.00 X 0 0 0 MICHAEL J MOOTZ BOARD MEMBER 1.00 X 0 0 0 NICOLE NELSON BOARD MEMBER 1.00 X 0 0 0 CATHY O'MALLEY CAVALIER BOARD MEMBER 1.00 X 0 0 0 MATT RAUENHORST BOARD MEMBER 1.00 X 0 0 0 SHANNON RUSK BOARD MEMBER 1.00 X 0 0 0 JEFF SHEA BOARD MEMBER 1.00 X 0 0 0 AARON YENTZ BOARD MEMBER 1.00 X 0 0 0 MARNIE K WELLS CEO 40.00 3.00 X 158490 0 11690 LAURA WENDLE CFO 32.00 2.00 X 72361 0 9456 230851 0 21146 1 0 1 0 PREFERRED BUILDING CONCEPTS 33855 W DEER LK RD DEER RIVER MN 56636 CONSTRUCTION 115000 SERVPRO 717 NE 4TH ST GRAND RAPIDS MN 55744 CLEANUP & RESTORATION 108011 2 85000 360260 140000 871867 68459 1457127 OUTDOOR PROGRAM FEES 900099 890441 890441 OUT-OF-SCHOOL TIME FEE 900099 45284 45284 935725 63400 63400 17263 18723 -1460 -1460 -1460 105367 360260 160037 -54670 -54670 21261 9858 11403 11403 MISCELLANEOUS REVENUE 900099 1559 1559 1559 2413084 935725 0 20232 141025 141025 251996 123380 90489 38127 848305 676974 66428 104903 3519 3519 61837 48317 8097 5423 73101 48070 16449 8582 1187 1187 9793 9793 114583 39063 68496 7024 36182 18968 4788 12426 28109 19290 4751 4068 66337 63694 1435 1208 23981 19080 2449 2452 1006 1006 55473 49926 5547 86885 81911 2487 2487 50149 41771 4447 3931 PROGRAM SUPPLIES 104161 104161 RECRUITING STAFF 47840 47138 381 321 REPAIRS AND MAINTENANCE 46856 46856 LICENSES AND PERMITS 4549 2549 2000 70696 16347 3855 50494 2127570 1589707 296417 241446 2897017 2939348 281333 528109 17894 9217 1815 2394 20778 7548 1448563 655783 736367 792780 912296 798915 4867500 5078311 135128 153265 36415 33366 53725 41195 225268 227826 X 811376 793978 2918560 3257592 912296 798915 4642232 4850485 4867500 5078311 285514 -113381 36120 0 X 0 1 X 1 0 X 1328335 1009531 2729636 2095004 1457127 8619633 1328335 1009531 2729636 2095004 1457127 8619633 4402071 4217562 39235 41957 39242 45506 63400 229340 2988 197 747 447 1559 5938 8854911 3880233 0.47630 0.46640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2014 AMOUNT: $ 2,988. 2015 AMOUNT: $ 197. 2016 AMOUNT: $ 747. 2017 AMOUNT: $ 447. 2018 AMOUNT: $ 1,559. 51771 1655 1259 48857 46300 9149 2725 953 51771 43875 4252 912 915 46300 46300 -1463 962 43875 39971 6329 3079 2130 949 46300 1.00000 0 1 1 797380 289140 508240 531754 366643 165111 119429 119429 792780 BENEFICIAL INTEREST IN HUMPHREY TRUST 798915 F 798915 CAPITAL LEASE 41195 41195 X 2146366 35640 -21333 14307 2132059 281025 281025 2413084 2182588 35640 -36120 336523 336043 1846545 281025 281025 2127570 PART V, LINE 4: A RELATED ORGANIZATION, THE MINNESOTA CAMP FIRE FOUNDATION HOLDS THE ENDOWMENT FUNDS FOR THE BENEFIT OF CAMP FIRE. PART X, LINE 2: CAMP FIRE MINNESOTA IS EXEMPT FROM INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO CAMP FIRE'S TAX-EXEMPT PURPOSE COULD RESULT IN TAXABLE INCOME. CAMP FIRE FOLLOWS GUIDANCE RELATED TO UNCERTAINTY IN INCOME TAXES, RECOGNIZING TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. CAMP FIRE HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. CAMP FIRE HAD NO INCOME TAX EXPENSE OR CASH PAYMENTS FOR INCOME TAXES FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOUNDATION REVENUE REPORTED IN A SEPARATE RETURN -44,882. SPECIAL EVENT EXPENSES IN EXCESS OF DIRECT BENEFIT 127,072. COST OF GOODS SOLD 9,858. CHANGE IN THE VALUE OF INTEREST IN BENEFICIAL TRUST -113,381. CHANGE IN THE VALUE OF INTEREST IN BENEFICIAL TRUST - RELATED PARTY PART XI, LINE 4B - OTHER ADJUSTMENTS: CAMP DISCOUNTS/GRANTS 141,025. INTERCOMPANY ELIMINATIONS 140,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: FOUNDATION EXPENSES REPORTED IN A SEPARATE RETURN 199,593. SPECIAL EVENT EXPENSES IN EXCESS OF DIRECT BENEFIT 127,072. COST OF GOODS SOLD 9,858. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAMP DISCOUNTS/GRANTS 141,025. INTERCOMPANY ELIMINATIONS 140,000. LIGHT THE WAY 165918 123430 42488 28088 5950 19464 13029 9618 TEE IT UP 299709 236830 62879 37079 28100 6774 8437 3498 465627 360260 105367 65167 34050 26238 21466 13116 160037 -54670 1 CAMP SCHOLARSHIPS 265 107440 0 N/A N/A FIELD TRIP FINANCIAL ASSISTANCE 2500 8984 0 N/A N/A PART I, LINE 2: CAMP FIRE MINNESOTA IS COMMITTED TO OFFERING PROGRAMS THAT ARE ACCESSIBLE AND INCLUSIVE. TO THIS END, WE OFFER FINANCIAL ASSISTANCE TO FAMILIES IN NEED. WE GRANT SUMMER CAMP SCHOLARSHIPS TO FAMILIES EXPERIENCING FINANCIAL HARDSHIP. SCHOLARSHIPS ARE AWARDED BASED ON THE NUMBER OF APPLICANTS, FINANCIAL NEED OF APPLICANT BASE, OTHER CIRCUMSTANCES WHICH WOULD PLACE A FAMILY IN NEED, AND FUNDS AVAILABLE. ADDITIONALLY, FINANCIAL ASSISTANCE IS AWARDED TO STUDENTS OF SCHOOLS PARTICIPATING IN TANADOONA FIELD TRIPS BASED ON THE PERCENTAGE OF STUDENTS THEY SERVE THAT QUALIFY FOR FREE-AND-REDUCED LUNCH. SCHOOLS TAKE THE FOLLOWING INTO ACCOUNT WHEN DETERMINING IF A STUDENT QUALIFIES FOR FREE AND REDUCED PRICE SCHOOL MEALS: FEDERAL INCOME ELIGIBILITY GUIDELINES, HOUSEHOLDS THAT RECEIVE BENEFITS SUCH AS SNAP, AND ANY OTHER DEFINITIONS OF HOMELESS, RUNAWAY OR MIGRANT. X X X X 0 0 0 0 0 0 0 0 0 MARNIE K WELLS CEO 158490 0 0 0 0 0 4755 0 6935 0 170180 0 0 0 X SILENT AUCTION ITEMS - FUNDRAISING 207 65167 FMV X FOOD 2 1127 FMV X MARKETING SUPPLIES 1 600 FMV X PROGRAM SUPPLIES 1 515 FMV X EVENT SUPPLIES 1 50 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS DETERMINED BY THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE/AUDIT COMMITTEE REVIEWS THE PUBLIC INSPECTION COPY OF THE FORM 990 AND PROVIDES ANY FEEDBACK. THE 990 THEN GOES BEFORE THE BOARD OF DIRECTORS FOR THEIR REVIEW AND FEEDBACK. AFTER WHICH, THE FORM 990 IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CAMP FIRE MINNESOTA'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY ALL EMPLOYEES AND BOARD MEMBERS. EACH STAFF MEMBER AND BOARD MEMBER IS REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST IN WRITING. IN THE COURSE OF BUSINESS, IF AND WHEN A RELEVANT CONFLICT OF INTEREST ARISES, THE EMPLOYEE OR BOARD MEMBER DISCLOSES IT VERBALLY AND IS RECUSED FROM ANY DECISION MAKING ROLE RELATED TO THE INTERESTED MATTER. FORM 990, PART VI, SECTION B, LINE 15 ALL POSITIONS AT CAMP FIRE ARE REVIEWED IN COMPARISON TO THE ANNUAL RELEASE OF THE MINNESOTA COUNCIL OF NONPROFIT'S SALARY AND BENEFITS SURVEY. CAMP FIRE ATTEMPTS TO FAIRLY COMPENSATE ALL EMPLOYEES BASED ON RESPONSIBILITIES AND ROLES AT THE ORGANIZATION. THE LAST REVIEW WAS PERFORMED IN 2018. THE EXECUTIVE COMMITTEE OF CAMP FIRE MINNESOTA'S BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING THE PERFORMANCE AND SALARY OF THE CEO. BASED ON THE REVIEW, THE COMMITTEE DETERMINES COMPENSATION FOR THE CEO. IN ITS SALARY DETERMINATION, THE COMMITTEE CONSIDERS SALARIES OF CEOS AND EXECUTIVE DIRECTORS IN PEER ORGANIZATIONS WITH COMPARABLE EXPERIENCE, CONSULTS THE MINNESOTA COUNCIL OF NONPROFIT'S SALARY AND BENEFITS SURVEY AND REVIEWS THE HISTORY OF THE CEO'S COMPENSATION. THE CEO'S SALARY WAS LAST REVIEWED IN SUMMER 2018. FORM 990, PART VI, SECTION C, LINE 19 CAMP FIRE MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE MINNESOTA CAMP FIRE FOUNDATION 4829 MINNETONKA BOULEVARD SUITE 202 ST LOUIS PARK MN 55416 411889037 SUPPORTING ORGANIZATION MN 501(C)(1) LINE 12C, III-FI CAMP FIRE MINNESOTA 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0