2018-07-19T12:07:07-05:00 2018-01-31 341873282 CBIZ MHM LLC 222 SOUTH 9TH STREET SUITE 1000 MINNEAPOLIS MN 55402 990 2017-02-01 411735501 FRESH ENERGY FRES 6512250878 408 ST PETER ST STE 220 ST PAUL MN 55102 MICHAEL NOBLE EXECUTIVE DIRECTOR 6512250878 2018-07-13 1 BRUCE THIEL P00526510 6123397811 2017 2022-09-23 18:48:47Z MICHAEL NOBLE 408 ST PETER ST STE 220 ST PAUL MN 55102 4472150 0 X WWW.FRESH-ENERGY.ORG X 1992 MN SHAPE AND DRIVE REALISTIC, VISIONARY ENERGY POLICIES THAT BENEFIT ALL. 17 17 25 0 0 0 3375062 4440093 2924 8262 7201 14417 -15036 -17163 3370151 4445609 0 0 0 0 1488215 1661090 0 0 169389 1277909 1194201 2766124 2855291 604027 1590318 2766886 4324013 240120 194665 2526766 4129348 X SHAPE AND DRIVE REALISTIC, VISIONARY ENERGY POLICIES THAT BENEFIT ALL. 0 0 615659 8262 ENERGY MARKETS - SEE SCHEDULE O. 664520 ENERGY PERFORMANCE AND BETTER BUILDINGS - SEE SCHEDULE O. 762056 MEDIA & INNOVATION LAB - SEE SCHEDULE O. 294986 CARBON REDUCTION:FRESH ENERGY IS HELPING MINNESOTA CONTINUE ITS SUCCESSFUL PROGRESS IN REDUCING THE USE OF FOSSIL FUELS TO PRODUCE ELECTRICITY. WE PROVIDE PUBLIC EDUCATION, SCIENCE POLICY EXPERTISE, AND DATA-DRIVEN SOLUTIONS THAT SET THE STAGE FOR A FUTURE ROOTED IN ZERO-CARBON ENERGY. 294986 2337221 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 25 1 0 0 0 0 0 1 1 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 0 0 MN CA CO FL IL MA MD NY OR VA WI X ELLEN PALMER 6512250878 408 ST PETER STREET STE 220 ST PAUL MN 55102 BETH PEARLMAN BOARD MEMBER 1.00 X 0 0 0 CHUCK NADLER BOARD MEMBER 1.00 X 0 0 0 DONNA ALLAN BOARD MEMBER 1.00 X 0 0 0 JOE DEVITO BOARD MEMBER 1.00 X 0 0 0 CODY FLEISCHFRESSER BOARD MEMBER 1.00 X 0 0 0 BRIDGET LEVIN TREASURER 1.00 X X 0 0 0 NICK GARBIS BOARD MEMBER 1.00 X 0 0 0 RAJ V RAJAN CHAIR 1.00 X X 0 0 0 CHRIS O'BRIEN BOARD MEMBER 1.00 X 0 0 0 JEFF BROBERG BOARD MEMBER 1.00 X 0 0 0 GARY SCHOKMILLER SECRETARY 1.00 X X 0 0 0 RICH LEHMAN VICE CHAIR 1.00 X X 0 0 0 ANITA S DUCKOR BOARD MEMBER 1.00 X 0 0 0 TRENT MOSTAERT BOARD MEMBER 1.00 X 0 0 0 KIM NORTON BOARD MEMBER 1.00 X 0 0 0 JAQUELINE JOHNSON BOARD MEMBER 1.00 X 0 0 0 TERESA MORROW BOARD MEMBER 1.00 X 0 0 0 MICHAEL NOBLE EXECUTIVE DIRECTOR 40.00 X 176432 0 19052 ELLEN PALMER DIR OF OPS & FINANCE 40.00 X 96807 0 9875 273239 0 28927 1 0 1 0 CLIFTONLARSONALLEN LLP 220 S 6TH STREET 300 MINNEAPOLIS MN 55402 ACCOUNTING, PAYROLL, SOFTWARE 107769 1 197253 4242840 4440093 PROGRAM REVENUE 900099 8262 8262 8262 14417 14417 8137 197253 26541 -18404 -18404 MISCELLANEOUS 900099 1241 1241 1241 4445609 8262 0 -2746 X 306671 142097 106463 58111 1117058 925475 115518 76065 45945 41245 3564 1136 87501 66973 12213 8315 103915 79041 15289 9585 125509 84497 41012 86509 86509 607049 603201 3848 29437 24377 5060 77726 76168 1558 86433 65213 21220 31010 30698 312 51131 42410 8721 8372 6279 2093 2105 1578 527 COMMUNICATION 36285 29754 6531 FUNDRAISING 32403 16226 16177 DUES, MEMB & SUBSCRIPTI 12655 11364 1291 MISCELLANEOUS 7577 4116 3461 2855291 2337221 348681 169389 X 7000 5000 1000 1000 166173 363075 1670469 2677652 783050 1115488 17237 21444 87136 71703 20332 15433 109625 130921 2766886 4324013 240120 194665 240120 194665 X 884435 988651 1642331 3140697 2526766 4129348 2766886 4324013 1590318 12264 0 X X 0 1 X 1 0 X 2189568 1943434 1983031 3375062 4440093 13931188 2189568 1943434 1983031 3375062 4440093 13931188 6154470 7776718 10626 8402 13044 7201 14418 53691 2053 595 1157 417 1239 5461 13990340 22486 0.55590 0.51900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86509 86509 2768782 2855291 292765 73191 0 0 229896 266839 289379 292765 1078879 1618319 14344 62173 64216 86509 227242 57474 66710 72345 73191 269720 404580 75000 75000 87136 71703 15433 15433 X 4457873 12264 12264 4445609 0 4445609 2855291 0 2855291 0 2855291 PART X, LINE 2: 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 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 FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED JANUARY 31, 2018 AND 2017. PART V, LINE 4 THE BOARD DESIGNATED ENDOWMENT WAS INTENDED AS A FUNDRAISING TOOL IN HOPES THAT ONE DAY THE ORGANIZATION WOULD RECEIVE SUFFICIENT FUNDS TO SET UP A PERMANENTLY OR TEMPORARILY RESTRICTED ENDOWMENT. DURING THE YEAR ENDED JUNE 30, 2014, THE BOARD OF DIRECTORS VOTED TO ELIMINATE THE BOARD DESIGNATED ENDOWMENT. BENEFIT BREAKFAST CAMPAIGN 205390 197253 8137 3800 8137 2000 12604 205390 197253 8137 3800 8137 2000 12604 26541 -18404 X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL NOBLE EXECUTIVE DIRECTOR 168154 0 8278 0 0 0 9067 0 9985 0 195484 0 0 0 PART III, LINE 4A ENERGY MARKETS: MINNESOTA STANDS READY TO BENEFIT FROM CLEAN, AFFORDABLE SOURCES OF ELECTRICITY LIKE WIND AND SOLAR, AND ALL THE IMPROVEMENTS THEY BRING TO HEALTH, WELL-BEING, AND OUR NATURAL ENVIRONMENT. FRESH ENERGY'S EXPERTS CONTINUE TO PAVE THE WAY FOR MINNESOTA TO HARNESS THE POWER OF THE MARKETPLACE TO EXPAND THE ADOPTION OF RENEWABLE ENERGY AND ACCELERATE OUR LEADERSHIP IN THE CLEAN ENERGY ECONOMY. TRANSPORTATION POWERED BY CLEAN ELECTRICITY, INSTEAD OF OIL AND GAS, REDUCES POLLUTION AND CAN STRENGTHEN THE ELECTRIC GRID. FRESH ENERGY PROVIDES EDUCATION AND TECHNICAL ASSISTANCE DESIGNED TO HELP ALL MINNESOTANS CAPTURE THE HEALTH AND COST SAVINGS OF ELECTRIC TRANSPORTATION. PART III, LINE 4B ENERGY PERFORMANCE: FRESH ENERGY IS HELPING MINNESOTA REDUCE WASTE AND USE SMART TECHNOLOGY ACROSS THE WHOLE UTILITY SYSTEM, PREVENTING THE NEED FOR NEW POWER PLANTS AND GENERATING SAVINGS. OUR WORK WITH UTILITIES SHAPES RATE DESIGNS AND HELPS MAINTAIN THE LOW-COST ENERGY WE VALUE IN OUR STATE. HIGHLY EFFICIENT HOMES AND COMMERCIAL BUILDINGS MAKE MINNESOTA A GREAT PLACE TO LIVE AND DO BUSINESS. FRESH ENERGY IS IDENTIFYING NEW DATA-DRIVEN OPPORTUNITIES THAT SAVE MONEY - FOR HOME OWNERS, RENTERS, AND COMPANIES - AND IMPROVE THE HEALTH OF OUR COMMUNITIES. FRESH ENERGY WORKS TO EXPAND INVESTMENT IN EFFICIENCY FOR APARTMENTS AND OTHER MULTIFAMILY HOUSING, ENSURE ACCESS TO COMMUNITY SOLAR FOR LOW AND MODERATE-INCOME HOUSEHOLDS, AND MAKE THE CASE FOR CLEANER TRANSPORTATION OPTIONS THROUGHOUT OUR NEIGHBORHOODS BY PROVIDING POLICY AND TECHNICAL EXPERTISE, ACTIVELY PARTNERING WITH COMMUNITY AND EQUITY-FOCUSED ORGANIZATIONS TO IDENTIFY AND SECURE INCLUSIVE SOLUTIONS. PART III, LINE 4C MEDIA & INNOVATION LAB: FRESH ENERGY TAKES NEW AND NOVEL APPROACHES TO EFFICIENCY, CLEAN ENERGY, AND CLIMATE COMMUNICATIONS INTO THE FIELD FOR EVALUATION IN ACTIVE CAMPAIGNS. FRESH ENERGY PUBLISHES AN INDEPENDENT NETWORK OF NEWS SITES COVERING THE TRANSITION TO A CLEAN ENERGY ECONOMY. STAFFED BY A MULTISTATE TEAM OF JOURNALISTS, ENERGY NEWS NETWORK DIGESTS PROVIDE DAILY LINKS TO TOP NEWS AND IN-DEPTH REPORTING THAT INCREASES PUBLIC UNDERSTANDING OF ENERGY ISSUES. FORM 990, PART VI, SECTION A, LINE 1 THERE ARE NO MATERIAL DIFFERENCES IN VOTING RIGHTS AMONG MEMBERS OF THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE MAY CONSIDER ANY ACTIONS, OR TAKE UP ANY MATTERS DEEMED IMPORTANT OR NECESSARY FOR THE CONTINUED OPERATION OF THE CORPORATION BETWEEN SCHEDULED MEETINGS OF THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PROVIDED TO THE ENTIRE BOARD FOR REVIEW PRIOR TO FILING. THE CHAIR AND TREASURER CAREFULLY REVIEWED EACH PAGE OF THE 990 AND MADE A RECOMMENDATION TO THE EXECUTIVE COMMITTEE TO ACCEPT THE 990. THE EXECUTIVE COMMITTEE MEMBERS HAD ALSO REVIEWED THE 990 AND APPROVED THE RECOMMENDATION. THE EXECUTIVE DIRECTOR SIGNED THE 990. FORM 990, PART VI, SECTION B, LINE 12C PROCEDURE WHEN DIRECTOR OR OFFICER HAS CONFLICT: 1) EACH DIRECTOR OR OFFICER OF FRESH ENERGY HAS A DUTY TO DISCLOSE TO THE BOARD (AND TO ANY APPLICABLE COMMITTEE OF THE BOARD THAT ONE IS ADDRESSING) THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OR ACTION OF FRESH ENERGY IN WHICH SUCH DIRECTOR HAS ANY CONFLICTS. 2) THE DISCLOSURE REQUIRED UNDER #1 (ABOVE) MUST BE MADE, TO THE EXTENT POSSIBLE, PRIOR TO ANY CONSIDERATION OF SUCH PROPOSED TRANSACTION OR ACTION BY THE BOARD OR BY ANY APPLICABLE COMMITTEE OF THE BOARD. IF A DIRECTOR OR OFFICER DOES NOT RECOGNIZE THE EXISTENCE OF A CONFLICT PRIOR TO THE BOARD'S DECISION REGARDING THE TRANSACTION, THE BOARD MEMBER HAS A DUTY TO DISCLOSE THE MATERIAL FACTS OF THE CONFLICT AS SOON AS THE CONFLICT IS RECOGNIZED. 3) THE DIRECTOR OR OFFICER HAVING A CONFLICT SHALL NOT PARTICIPATE IN THE DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION AND SHALL RETIRE FROM THE ROOM DURING DELIBERATIONS EXCEPT TO THE EXTENT HE OR SHE HAS BEEN INVITED BY THE BOARD OR COMMITTEE TO PARTICIPATE, AFTER CONSIDERATION OF THE SIGNIFICANCE TO FRESH ENERGY OF THE DISCLOSED CONFLICT. THE BOARD OR COMMITTEE MAY ALSO REQUEST THAT HE OR SHE PROVIDE FRESH ENERGY WITH ANY RELEVANT INFORMATION KNOWN TO THE DIRECTOR REGARDING THE MATTER. 4) ANY PROPOSED TRANSACTION OR ACTION IN WHICH THE BOARD HAS DETERMINED THAT A DIRECTOR OR OFFICER HAS A CONFLICT OF INTEREST IS TO BE APPROVED BY A MAJORITY OF THE DIRECTORS ENTITLED TO VOTE OTHER THAN THE INTERESTED DIRECTOR(S) AT A MEETING AT WHICH A QUORUM IS PRESENT (I.E., BY A SUPERMAJORITY OF THE ENTIRE BOARD NOT INCLUDING THE CONFLICTED DIRECTOR(S)), EVEN THOUGH THE NON-CONFLICTED DIRECTORS MAY CONSTITUTE LESS THAN A QUORUM. 5) WHEN THERE IS ANY DOUBT AS TO WHETHER A CONFLICT EXISTS (AND THESE PROCEDURES ARE THUS TO BE EMPLOYED) THE MATTER SHALL BE RESOLVED BY ACTION OF THE BOARD, NOT INCLUDING THE PARTICIPATION OF THE INDIVIDUAL WHOSE POTENTIAL CONFLICT IS AT ISSUE. ALL DIRECTORS AND OFFICERS ARE OBLIGATED TO NOTIFY THE BOARD IF THEY BELIEVE AN INDIVIDUAL DIRECTOR OR OFFICER HAS FAILED TO PROFFER DISCLOSURE OF A CONFLICT THEY BELIEVE TO BE AT HAND, AND THE AFORMENTIONED PROCEDURE (RESOLUTION BY ACTION OF THE BOARD, NOT INCLUDING THE PARTICIAPTION OF THE INDIVIDUAL WHOSE POTENTIAL CONFLICT IS AT ISSUE) SHALL BE EMPLOYED BY THE BOARD IN ALL SUCH INSTANCES. PROCEDURE WHEN STAFF HAS CONFLICT: 1) EACH STAFF MEMBER HAS A DUTY TO DISCLOSE TO THE DIRECTOR OF OPERATIONS AND FINANCE OF FRESH ENERGY THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OF FRESH ENERGY IN WHICH SUCH PERSON HAS ANY CONFLICT. 2) THE DISCLOSURE REQUIRED UNDER #1 (ABOVE) IS TO BE MADE IMMEDIATELY, AND TO THE EXTENT POSSIBLE, BEFORE ANY CONSIDERATION OF SUCH PROPOSED TRANSACTION BY FRESH ENERGY. IF A STAFF MEMBER DOES NOT RECOGNIZE THE EXISTANCE OF A CONFLICT PRIOR TO FRESH ENERGY'S DECISION REGARDING THE TRANSACTION, THE STAFF MEMBER HAS A DUTY TO DISCLOSE THE MATERIAL FACTS OF THE CONFLICT AS SOON AS IT IS RECOGNIZED. 3) A STAFF MEMBER HAVING A CONFLICT SHALL NOT PARTICIPATE IN THE DELIBERATION OR DECISION BY FRESH ENERGY REGARDING THE TRANSACTION UNDER CONSIDERATION, UNLESS INVITED BY THE DIRECTOR OF OPERATIONS AND FINANCE OF FRESH ENERGY TO DO SO, AFTER CONSIDERATION OF THE SIGNIFICANCE TO FRESH ENERGY OF THE DISCLOSED CONFLICT. THE DIRECTOR OF OPERATIONS AND FINANCE OF FRESH ENERGY MAY ALSO REQUEST THAT HE OR SHE PROVIDE FRESH ENERGY WITH ANY RELEVANT INFORMATION REGARDING THE MATTER. 4) THE DIRECTOR OF OPERATIONS AND FINANCE OF FRESH ENERGY SHALL TAKE SUCH ADDITIONAL ACTION AS MAY BE REQUIRED TO ENSURE THAT THE CONFLICT IS PROPERLY NOTICED TO MANAGEMENT AND THAT APPROPRIATE STEPS ARE EMPLOYED AS THE TRANSACTION AND ITS TERMS ARE BROUGHT FORTH FOR DECISION-MAKING AND/OR IMPLEMENTATION. FURTHERMORE, THE DIRECTOR OF OPERATIONS AND FINANCE OF FRESH ENERGY SHALL MAINTAIN A RECORD OF THE EXISTENCE, PROCEDURE EMPLOYED IN MANAGING, AND RESOLUTION OF THE CONFLICT. 5) WHEN THERE IS ANY DOUBT AS TO WHETHER A CONFLICT EXISTS, THE MATTER SHALL BE RESOLVED BY THE BOARD OF DIRECTORS. GIFT BAN: FRESH ENERGY'S DIRECTORS, OFFICERS, AND STAFF SHALL NEITHER SOLICIT NOR ACCEPT GRATUITIES, FAVORS, OR ANYTHING OF MONETARY VALUE FROM CONTRACTORS, DONORS, GRANTEES OR PARTIES TO SUB-AGREEMENTS (WITH THE EXCEPTION THAT UNSOLICITED GIFTS OF NOMINAL VALUE MAY BE ACCEPTED). FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE BOARD OF DIRECTORS IN FEBRUARY OF EACH YEAR DURING THE ANNUAL PERFORMANCE EVALUATION PROCESS. PERIODICALLY, THE BOARD OF DIRECTORS USES A THIRD PARTY TO PERFORM AN ANALYSIS AND PROVIDE A COMPETITIVE COMPENSATION STUDY AS A MORE IN DEPTH REVIEW OF THE EXECUTIVE DIRECTOR'S SALARY. THIS PROCESS WAS LAST UNDERTAKEN IN APRIL OF 2017. THE DIRECTOR OF OPERATIONS AND FINANCE'S SALARY IS ALSO DETERMINED DURING THE ANNUAL PERFORMANCE VALUATION WHICH IS COMPLETE IN FEBRUARY OF EACH YEAR. PERIODICALLY, A THIRD PARTY IS USED TO PERFORM AN ANALYSIS AND PROVIDE A COMPETITIVE COMPENSATION STUDY TO DETERMINE THE SALARY. THIS PROCESS WAS LAST UNDERTAKEN IN FEBRUARY OF 2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ON A CASE-BY-CASE BASIS. EVERY REQUEST IS CONSIDERED INDIVIDUALLY BY THE BOARD OF DIRECTORS. FORM 990, PART IX, LINE 11G PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 118,215. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,215. ENERGY NEWS NETWORK CONTRACTORS: PROGRAM SERVICE EXPENSES 72,402. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,402. STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 3,995. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,995. LITIGATION SERVICES: PROGRAM SERVICE EXPENSES 32,917. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,917. CHARITY REGISTRATION ASSISTANCE: PROGRAM SERVICE EXPENSES 339. MANAGEMENT AND GENERAL EXPENSES 3,564. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,903. GENERAL OFFICE SERVICES: PROGRAM SERVICE EXPENSES 58,568. MANAGEMENT AND GENERAL EXPENSES 284. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,852. MIDWEST ENERGY NEWS REPORTERS: PROGRAM SERVICE EXPENSES 213,265. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 213,265. CONTRACTS WITH COLLABORATORS: PROGRAM SERVICE EXPENSES 103,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 103,500. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OF THE AUDIT OR ITS SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.