BOREALIS PHILANTHROPY: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: BOREALIS PHILANTHROPY (EIN 46-4598642)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-07-12
IRS object ID: 201721939349300232
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-07-12T12:03:26-05:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	220 SOUTH SIXTH STREET SUITE 300	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55402	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464598642	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOREALIS PHILANTHROPY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BORE	BusinessNameControlTxt
Phone	6122249644	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3295	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55403	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARGARITA RUBALCAVA SHULMAN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6122249644	PhoneNum
Signature	2017-06-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMY HENDLEY	PreparerPersonNm
PTIN	P01300654	PTIN
Phone	6123764500	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	67.137.57.251	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-06-09	IPDt
IP Tm	14:25:46	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	EB257C677C23210A1BABF3CC3C8E15734A982BF5	AtSubmissionCreationDeviceId
At Submission Filing Device Id	91CEC10FCE41CD9386A3334136B5DACB34123101	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARGARITA RUBALCAVA SHULM	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3295	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55403	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,141,853	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	BOREALISPHILANTHROPY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2014	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	BOREALIS PHILANTHROPY WORKS AS A PARTNER TO PHILANTHROPY, HELPING GRANTMAKERS EXPAND REACH & IMPACT.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	6	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,366,953	PYContributionsGrantsAmt
CY Contributions Grants	$7,100,000	CYContributionsGrantsAmt
PY Program Service Revenue	$30,978	PYProgramServiceRevenueAmt
CY Program Service Revenue	$36,254	CYProgramServiceRevenueAmt
PY Investment Income	$246	PYInvestmentIncomeAmt
CY Investment Income	$5,483	CYInvestmentIncomeAmt
PY Other Revenue	$2,323	PYOtherRevenueAmt
CY Other Revenue	$116	CYOtherRevenueAmt
PY Total Revenue	$4,400,500	PYTotalRevenueAmt
CY Total Revenue	$7,141,853	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,094,912	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$3,235,446	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$193,012	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$491,654	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$13,631	CYTotalFundraisingExpenseAmt
PY Other Expenses	$95,536	PYOtherExpensesAmt
CY Other Expenses	$342,990	CYOtherExpensesAmt
PY Total Expenses	$1,383,460	PYTotalExpensesAmt
CY Total Expenses	$4,070,090	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,017,040	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,071,763	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,359,613	TotalAssetsBOYAmt
Total Assets EOY	$7,008,768	TotalAssetsEOYAmt
Total Liabilities BOY	$242,292	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$819,684	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,117,321	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,189,084	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	BOREALIS PHILANTHROPY WORKS AS A PARTNER TO PHILANTHROPY, HELPING GRANTMAKERS EXPAND REACH & IMPACT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,638,640	ExpenseAmt
Grant	$1,460,707	GrantAmt
Revenue	$0	RevenueAmt
Desc	THE BLACK-LED MOVEMENT FUND SUPPORTS INTERSECTIONAL BLACK-LED ORGANIZING, BLACK-LED INSTITUTIONS, AND THEIR LEADERS AS THEY BUILD AND ACTIVATE BASES OF POWER IN LOCAL COMMUNITIES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,327,834	ExpenseAmt
Grant	$1,136,333	GrantAmt
Revenue	$0	RevenueAmt
Desc	THE TRANSFORMING MOVEMENTS FUND SUPPORTS THE LEADERSHIP AND VISIBILITY OF LGBTQ YOUNG PEOPLE WORKING ACROSS ISSUES TOWARDS MORE POWERFUL NETWORKS FOR SOCIAL CHANGE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$677,388	ExpenseAmt
Grant	$600,616	GrantAmt
Revenue	$0	RevenueAmt
Desc	THE IMMIGRATION LITIGATION FUND WAS CREATED TO ENSURE THAT THE NATION'S IMMIGRATION ENFORCEMENT SYSTEM IS FAIR, HUMANE, AND PRIORITIZES THE CIVIL AND HUMAN RIGHTS OF THOSE VULNERABLE TO DEPORTATION.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$140,422	ExpenseAmt
Grant	$37,790	GrantAmt
Revenue	$36,254	RevenueAmt
Desc	OTHER PROGRAMS	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$140,422	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$37,790	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$36,254	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$3,784,284	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	16	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	6	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ED KEGLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6122249644	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3295	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55403	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOHN KOSTISHACK
BOARD CHAIR	3.00	Yes (X)	Yes (X)	$0	$0	$0
KATE BARR
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
TONY TAPIA
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
ELSA HOLGUIN
DIRECTOR	2.00	Yes (X)		$0	$0	$0
ALICE Y HOM
DIRECTOR	2.00	Yes (X)		$0	$0	$0
VALERIE S LIES
DIRECTOR	2.00	Yes (X)		$0	$0	$0
KAYVA YANG
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MARGARITA RUBALCAVA
PRESIDENT	40.00		Yes (X)	$158,824	$0	$20,206
RICKKE MANANZALA
DIRECTOR OF PROGRAMS	40.00		Yes (X)	$105,388	$0	$2,857
ED KEGLE
CHIEF FINANCIAL OFFICER	40.00		Yes (X)	$60,869	$0	$6,262

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$325,081	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$29,325	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TERRANCE PITTS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 50425	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11205	ZIPCd

Field	Value	IRS element (for citing)
Services	PROGRAM CONSULTANT	ServicesDesc
Compensation	$103,044	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$7,100,000	AllOtherContributionsAmt
Total Contributions	$7,100,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM SERVICE REVENU	Desc
Business	900099	BusinessCd
Total Revenue Column	$36,254	TotalRevenueColumnAmt
Related Or Exempt Func Income	$36,254	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$36,254	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,483	TotalRevenueColumnAmt
Exclusion	$5,483	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$116	TotalRevenueColumnAmt
Exclusion	$116	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$116	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,141,853	TotalRevenueColumnAmt
Related Or Exempt Func Income	$36,254	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,599	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$3,235,446	TotalAmt
Program Services	$3,235,446	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$354,406	TotalAmt
Program Services	$211,008	ProgramServicesAmt
Management And General	$134,267	ManagementAndGeneralAmt
Fundraising	$9,131	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$102,667	TotalAmt
Program Services	$81,034	ProgramServicesAmt
Management And General	$21,595	ManagementAndGeneralAmt
Fundraising	$38	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$5,009	TotalAmt
Program Services	$4,719	ProgramServicesAmt
Management And General	$290	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$29,572	TotalAmt
Program Services	$19,551	ProgramServicesAmt
Management And General	$9,898	ManagementAndGeneralAmt
Fundraising	$123	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$144,639	TotalAmt
Program Services	$129,339	ProgramServicesAmt
Management And General	$15,300	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,238	TotalAmt
Management And General	$1,238	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,957	TotalAmt
Management And General	$36,957	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,875	TotalAmt
Program Services	$6,353	ProgramServicesAmt
Management And General	$3,507	ManagementAndGeneralAmt
Fundraising	$15	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$26,298	TotalAmt
Program Services	$23,064	ProgramServicesAmt
Management And General	$3,177	ManagementAndGeneralAmt
Fundraising	$57	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$13,910	TotalAmt
Program Services	$8,897	ProgramServicesAmt
Management And General	$5,013	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$72,319	TotalAmt
Program Services	$51,463	ProgramServicesAmt
Management And General	$16,589	ManagementAndGeneralAmt
Fundraising	$4,267	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$24,169	TotalAmt
Program Services	$10,910	ProgramServicesAmt
Management And General	$13,259	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,393	TotalAmt
Management And General	$2,393	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,585	TotalAmt
Management And General	$1,585	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
DUES AND MEMBERSHIPS	$9,127	$2,500	$6,627
LICENSE AND FEES	$480		$480

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,070,090	TotalAmt
Program Services	$3,784,284	ProgramServicesAmt
Management And General	$272,175	ManagementAndGeneralAmt
Fundraising	$13,631	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$420,317	BOYAmt
EOY	$324,108	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,382,984	BOYAmt
EOY	$3,931,639	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$550,000	BOYAmt
EOY	$2,725,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$63	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,461	BOYAmt
EOY	$19,590	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$10,087	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,706	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,938	BOYAmt
EOY	$7,381	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$850	BOYAmt
EOY	$1,050	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,359,613	BOYAmt
EOY	$7,008,768	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$8,292	BOYAmt
EOY	$63,684	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$219,000	BOYAmt
EOY	$606,000	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$15,000	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$150,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$242,292	BOYAmt
EOY	$819,684	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$977	BOYAmt
EOY	-$91,779	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,116,344	BOYAmt
EOY	$6,280,863	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,117,321	BOYAmt
EOY	$6,189,084	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,359,613	BOYAmt
EOY	$7,008,768	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,071,763	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$125,541	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,366,953	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,100,000	CurrentTaxYearAmt
Total	$11,592,494	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$125,541	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,366,953	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,100,000	CurrentTaxYearAmt
Total	$11,592,494	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$8,821,688	SubstantialContributorsTotAmt
Public Support Total170	$2,770,806	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$246	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,483	CurrentTaxYearAmt
Total	$5,729	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$2,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,323	CurrentTaxYearMinus1YearAmt
Current Tax Year	$116	CurrentTaxYearAmt
Total	$4,439	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$11,602,662	TotalSupportAmt
Gross Receipts Rltd Activities	$67,232	GrossReceiptsRltdActivitiesAmt
First5 Years170	Yes (X)	First5Years170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER INCOME - 2014 AMOUNT: $ 2,000. 2015 AMOUNT: $ 2,323. 2016 AMOUNT: $ 116.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,087	OtherCostOrOtherBasisAmt
Depreciation	$2,706	DepreciationAmt
Book Value	$7,381	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$7,381	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,141,853	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$7,141,853	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,141,853	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,070,090	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,070,090	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,070,090	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ORGANIZATION FILES FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF MINNESOTA. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. NO LIABILITY WAS RECOGNIZED BY THE ORGANIZATION AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. THE ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE (IRS).	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (33 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc	Purpose Of GrantPurposeOfGrantTxt
MOVEMENT STRATEGY CENTER
436 14TH STREET 5TH FLOOR	OAKLAND	CA	94612	201037643	501(C)(3)	$89,000	N/A	N/A	TO SUPPORT THE WORK OF BLACKBIRD.
FREEDOM INC
601 BAYVIEW COURT	MADISON	WI	53715	432023570	501(C)(3)	$154,000	N/A	N/A	TO SUPPORT THE WORK OF FREEDOM INC.
KHMER GIRLS IN ACTION
1355 REDONDO AVENUE SUITE 9	LONG BEACH	CA	90804	273087079	501(C)(3)	$100,000	N/A	N/A	TO SUPPORT THE WORK OF KHMER GIRLS IN ACTION
MEXICAN AMERICAN LEGAL DEFENSE AND EDUCATION FUND
634 SOUTH SPRING STREET	LOS ANGELES	CA	90014	741563270	501(C)(3)	$129,000	N/A	N/A	TO SUPPORT THE WORK OF CIYJA/FAMILIA: TRANS QUEER LIBERATION MOVEMENT
PROVIDENCE YOUTH STUDENT MOVEMENT
669 ELMWOOD AVENUE BOX 16 SUITE B7	PROVIDENCE	RI	02907	651224536	501(C)(3)	$100,000	N/A	N/A	TO SUPPPORT THE WORK OF PRYSM
NATIONAL IMMIGRATION LAW CENTER
3435 WILSHIRE BLVD SUITE 2850	LOS ANGELES	CA	90010	954539765	501(C)(3)	$500,000	N/A	N/A	TO SUPPORT LITIGATION STRATEGY RELATED TO TEXAS VS. US.
YOUNG WOMEN UNITED
309 GOLD AVENUE SW	ALBUQUERQUE	NM	87102	850481224	501(C)(3)	$100,000	N/A	N/A	TO SUPPORT THE WORK OF YOUNG WOMEN UNITED
PUENTE ARIZONA
PO BOX 21837	PHOENIX	AZ	85036	453697690	501(C)(3)	$100,000	N/A	N/A	TO SUPPORT THE WORK OF MIJENTE
NATIONAL KOREAN AMERICAN SERVICE & EDUCATION CONSORTIUM
3660 WILSHIRE BOULEVARD SUITE 408	LOS ANGELES	CA	90010	113303986	501(C)(3)	$184,000	N/A	N/A	TO SUPPORT THE WORK OF BLACK YOUTH PROJECT 100.
API CHAYA
PO BOX 14047	SEATTLE	WA	98114	911674016	501(C)(3)	$34,000	N/A	N/A	TO SUPPORT THE WORK OF TRANS WOMEN OF COLOR LEADERSHIP
BLACK ALLIANCE FOR JUST IMMIGRATION
660 NOSTRAND AVE	BROOKLYN	NY	11216	271911378	501(C)(3)	$194,000	N/A	N/A	TO SUPPORT THE WORK OF BLACK ALLIANCE FOR JUST IMMIGRATION/UNDOCUBLACK NETWORK
NEO PHILANTHROPY
45 WEST 36TH STREET 6TH FLOOR	NEW YORK	NY	10018	133191113	501(C)(3)	$145,000	N/A	N/A	TO SUPPORT THE WORK OF BLACKBIRD/M4BL RESOURCE & POLICY TABLES
IDEX
333 VALENCIA STREET SUITE 250	SAN FRANCISCO	CA	94103	770071852	501(C)(3)	$173,000	N/A	N/A	TO SUPPORT THE WORK OF BLACK LIVES MATTER
UNLOCKING FUTURES
25 WEST 36TH 8TH FLOOR	NEW YORK	NY	10018	133533428	501(C)(3)	$69,000	N/A	N/A	TO SUPPORT THE WORK OF BLACKOUT COLLECTIVE
PRAXIS PROJECT
7731 ALASKA AVE NW	WASHINGTON	DC	20012	300044814	501(C)(3)	$89,000	N/A	N/A	TO SUPPORT THE WORK OF BOLD
SEE
23432 CALABASAS RD SUITE A	CALABASAS	CA	91302	954116679	501(C)(3)	$41,500	N/A	N/A	TO SUPPORT THE WORK OF BREAKOUT
CAMPAIGN FOR SOUTHERN EQUALITY
PO BOX 364	ASHEVILLE	NC	28802	274064401	501(C)(3)	$7,500	N/A	N/A	TO SUPPORT THE WORK OF LGBT RIGHTS TOOLKIT
CENTER FOR MEDIA JUSTICE
436 SOUTH SPRING STREET	OAKLAND	CA	94612	300520981	501(C)(3)	$175,000	N/A	N/A	TO SUPPORT THE WORK OF SECURIG FREEDOM PROJECT
COMMUNITY PARTNERS FBO MOVE LA
1000 N ALAMEDA STREET SUITE 240	LOS ANGELES	CA	90012	954302067	501(C)(3)	$54,000	N/A	N/A	TO SUPPORT THE WORK OF DIGNITY AND POWER NOW
COMMUNITIES UNITED FOR PEOPLE
PO BOX 33167	PORTLAND	OR	97292	931181863	501(C)(3)	$64,000	N/A	N/A	TO SUPPORT THE WORK OF ENLACE
GAY CITY HEALTH
517 E PIKE STREET	SEATTLE	WA	98122	911685822	501(C)(3)	$7,500	N/A	N/A	TO SUPPORT THE WORK OF GENDER JUSTICE LEAGUE
ALLIANCE FOR GLOBAL JUSTICE
225 E 26TH ST SUITE 1	TUCSON	AZ	85713	522094677	501(C)(3)	$89,000	N/A	N/A	TO SUPPORT THE WORK OF MILLION HOODIES MOVEMENT FOR JUSTICE
YOUTH COUNCIL FOR POSITIVE DEVELOPMENT
1401 ROWAN AVENUE	ST LOUIS	MO	63112	431562820	501(C)(3)	$64,000	N/A	N/A	TO SUPPORT THE WORK OF ORGANIZATION FOR BLACK STRUGGLE
SOCIAL GOOD FUND
12651 SAN PABLO AVE	RICHMOND	CA	94805	461323531	501(C)(3)	$10,000	N/A	N/A	TO SUPPORT THE WORK OF PEACOCK REBELLION
PROJECT SOUTH
9 GAMMON AVE	ATLANTA	GA	30315	581956686	501(C)(3)	$117,000	N/A	N/A	TO SUPPORT THE WORK OF PROJECT SOUTH
SOUTHERN VISION ALLIANCE
804 OLD FAYETTEVILLE ST	DURHAM	NC	27701	611639641	501(C)(3)	$10,000	N/A	N/A	TO SUPPORT THE WORK OF QUEER TRAN PEOPLE OF COLOR COLLECTIVE
SOUTHERNERS ON NEW GROUND
580 HOLDERNESS ST SW	ATLANTA	GA	30310	611274170	501(C)(3)	$64,000	N/A	N/A	TO SUPPORT THE WORK OF SOUTHERNERS ON NEW GROUND
SPARK REPORDUCTIVE JUSTICE NOW
250 GEORGIA AVE SE SUITE 207C	ATLANTA	GA	30312	581872316	501(C)(3)	$77,000	N/A	N/A	TO SUPPORT THE WORK OF SPARK REPORDUCTIVE JUSTICE NOW!
JUSTICE NOW
1322 WEBSTER ST SUITE 210	OAKLAND	CA	94612	421559699	501(C)(3)	$10,000	N/A	N/A	TO SUPPORT THE WORK OF TGIJP - BLACK GIRLZ RULEZ
PROTEUS FUND
15 RESEARCH DRIVE SUITE B	AMHERST	MA	01002	043243004	501(C)(3)	$10,000	N/A	N/A	TO SUPPORT THE WORK OF FLUSH TRANSPHOBIA FUND
TRANSGENDER LAW CENTER
PO BOX 70976	OAKLAND	CA	94612	050544006	501(C)(3)	$44,000	N/A	N/A	TO SUPPORT THE WORK OF TRANS WOMEN OF COLOR LEADERSHIP
UNITED WE DREAM NETWORK
1900 L STREET NW SUITE 900	WASHINGTON	DC	20036	462216565	501(C)(3)	$100,000	N/A	N/A	TO SUPPORT LITIGATION STRATEGY RELATED TO TEXAS VS. US.
UNITY CHURCH OF ST PAUL
732 HOLLY AVE	ST PAUL	MN	55104	410705846	501(C)(3)	$10,000	N/A	N/A	TO SUPPORT THE WORK OF REVIVE LOVE TOUR

Field	Value	IRS element (for citing)
Total501c3 Org	33	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	WE ASSIST GRANTMAKERS AT ALL STAGES - FROM CONCEPTUALIZING A GRANTMAKING PROGRAM, IDENTIFYING GRANTEES, AND MAKING GRANTS, TO PROVIDING ONGOING SUPPORT FOR GRANTEES AND DOCUMENTATION ON PROGRESS. WE TAKE RESPONSIBILITY FOR THE FUNDS THAT HAVE BEEN ENTRUSTED TO US AND HAVE STRONG SYSTEMS IN PLACE - IN GOVERNANCE, ACCOUNTING AND LEGAL REVIEW - TO ENSURE THEY ARE USED EFFECTIVELY. WE ALSO SEEK TO SHARE OUR KNOWLEDGE AND EXPERIENCE WITH THE BROADER FIELD OF PHILANTHROPY AND TO ADVOCATE FOR THE EFFECTIVE USE OF INTERMEDIARIES.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	MARGARITA RUBALCAVA	PersonNm
Title	PRESIDENT	TitleTxt
Base Compensation Filing Org	$158,824	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$20,206	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$179,030	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1	THE THREE OFFICERS SERVE AS THE MEMBERS OF THE EXECUTIVE COMMITTEE. EXCEPT FOR THE POWER TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS, THE EXECUTIVE COMMITTEE HAS ALL THE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, AND IS SUBJECT TO THE DIRECTION AND CONTROL OF THE FULL BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOREALIS PHILANTHROPY IRS FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUAL DISCLOSURE OF ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST IS DOCUMENTED AT THE BOARD OF DIRECTORS' MEETINGS. REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS IS REQUIRED FOR ANY CONTRACT OR TRANSACTION INVOLVING AN OFFICER OR DIRECTOR. DIRECTORS AND OFFICERS WITH A POTENTIAL CONFLICT OF INTEREST ARE REQUIRED TO BE REMOVED FROM DELIBERATIONS AND DISCUSSIONS RELATED TO SUCH TRANSACTIONS.
FORM 990, PART VI, SECTION B, LINE 15A	THE PRESIDENT'S SALARY WAS DETERMINED BY REVIEWING THE SALARIES OF OTHER EXECUTIVE DIRECTORS/PRESIDENTS OF INTERMEDIARIES; THE PRESIDENT'S SALARY WAS AT THE LOWER END OF THE RANGE. THE PRESIDENT REVIEWED THE COUNCIL ON FOUNDATIONS SALARY DATA FOR THE PROGRAM OFFICER AND PROGRAM ASSOCIATE POSITONS (BREAKDOWN BY REGION) AND USED THAT DATA TO NEGOTIATE THE STARTING SALARY FOR PROGRAM STAFF; THE PRESIDENT DISCUSSED THE SALARY RANGES WITH TREASURER FOR MINNESOTA-BASED FINANCE DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.