2017-10-19T10:53:36-05:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 818 SECOND ST SO SUITE 320 WAITE PARK MN 56387 990 2016-01-01 411543013 TRUE FRIENDS TRUE 9528520101 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 EDWARD STRACKE PRESIDENT/CEO 9528520101 2017-09-29 1 KRISTIN L SCHMIDT P01487323 3202035500 67.137.57.251 2017-09-29 13:54:40 CD P 5FDB14833E97A2EC3EC8DCE43BDB7BD50AA06371 1724E4C25A0168FA89708D48E6A1EE243B996C91 2016 2021-01-29 14:40:06Z EDWARD STRACKE 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 9618130 0 X WWW.TRUEFRIENDS.ORG X 1985 MN ENHANCE THE QUALITY OF LIFE FOR PEOPLE WITH DISABILITIES. 15 15 415 1217 0 0 3386608 3528724 5033718 5028400 278763 319432 334820 457046 9033909 9333602 348169 369972 0 0 3505364 4433476 0 0 666965 4330551 3661706 8184084 8465154 849825 868448 13945896 13790684 1911977 2732572 12033919 11058112 X PROVIDE LIFE-CHANGING EXPERIENCES THAT ENHANCE INDEPENDENCE AND SELF-ESTEEM FOR CHILDREN AND ADULTS WITH DISABILITIES. 0 0 3659249 305847 2036432 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 AND CAMP AND RESORT ACTIVITIES AND SPECIALTY PROGRAMS HELP 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.IN 2016, 1932 CHILDREN AND ADULTS WERE SERVED WHILE 178 TEENAGERS VOLUNTEERED WITH OUR TRAINED STAFF THROUGH THE YOUTH LEADERSHIP PROGRAM WHERE THEY GAINED VALUABLE HANDS-ON EXPERIENCE IN LEARNING ABOUT PERSONS WITH DISABILITIES. 1258429 0 1480088 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. 1205810 10923 928836 VENTURES TRAVEL, LLCPROGRAM 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.IN 2016, 433 ADULTS WITH DISABILITIES TRAVELED WITH US, A 22% INCREASE OVER THE PRIOR YEAR. 860803 4032 341619 RESPITE AND FAMILY SERVICESPROGRAM PROVIDES A BREAK FROM THE DAILY DEMANDS OF CARING FOR A CHILD OR ADULT WITH SPECIAL NEEDS THROUGH THE WEEKEND RESPITE CARE PROGRAM. THIS PROGRAM OFFERS CHILDREN AND ADULTS A HOME-LIKE SETTING TO RELAX AND RE-ENERGIZE. 483976 49170 241425 TRUE STRIDESPROGRAM PROVIDES HIPPO THERAPY, THERAPEUTIC RIDING, AND HORSEMANSHIP EXPERIENCES FOR INDIVIDUALS WITH DISABILITIES BOTH YOUNG AND ADULT. 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 HORSING AROUND CAMP PROGRAMS AND SPECIAL RESPITE PROGRAMMING. 1344779 53202 583044 7468267 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 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 1 1 0 0 0 1 49 0 415 1 1 1 0 0 0 0 1 1 0 0 0 0 0 X 15 15 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 BREDEMUS BOARD CHAIR 5.00 5.00 X X 0 0 0 JONATHAN GORDON TREASURER 5.00 5.00 X X 0 0 0 CAROLE MILLS SECRETARY 5.00 0.00 X X 0 0 0 FLOYD ADELMAN BOARD MEMBER 5.00 0.00 X 0 0 0 JEFF BANGSBERG BOARD MEMBER 5.00 0.00 X 0 0 0 GERALD CARUSO BOARD MEMBER 5.00 0.00 X 0 0 0 TODD DYSTE BOARD MEMBER 5.00 0.00 X 0 0 0 GAYLEN GHYLIN BOARD MEMBER 5.00 0.00 X 0 0 0 MARILYN HALLSTROM BOARD MEMBER 5.00 0.00 X 0 0 0 ROBERT HARNETT BOARD MEMBER 5.00 5.00 X 0 0 0 CHRISTINA HEBERT BOARD MEMBER 5.00 0.00 X 0 0 0 DAVID JONES BOARD MEMBER 5.00 5.00 X 0 0 0 BOB POLLAND BOARD MEMBER 5.00 0.00 X 0 0 0 GREG WALLACE BOARD MEMBER 5.00 5.00 X 0 0 0 MARY ELLEN WELLS BOARD MEMBER 5.00 0.00 X 0 0 0 EDWARD STRACKE PRESIDENT & CEO 32.00 8.00 X 152290 0 28132 JOHN LEBLANC COO & CFO 40.00 0.00 X 83003 0 27381 STEVEN MEYER CFO (LEFT 09/2016) 40.00 0.00 X 57598 0 5220 GARY WAGNER CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 140000 0 1122 SHARON MANGAS DIRECTOR OF TRUE STRIDES 40.00 0.00 X 121638 0 4589 554529 0 66444 3 0 1 0 ST ROSA LUMBER INC 29033 COUNTY ROAD 17 FREEPORT MN 56331 CONSTRUCTION 220194 PRATT CONSTRUCTION 3500 WILLOW LAKE BLVD SUITE 100 VADNAIS HEIGHTS MN 55110 CONSTRUCTION 200000 SYSCO WESTERN MN 900 S HIGHWAY 10 SAINT CLOUD MN 56304 FOOD, FOODSERVICE SUPPLIES 189775 WINTHROP & WEINSTINE PA 225 S 6TH STREET SUITE 3500 MINNEAPOLIS MN 55402 LEGAL SERVICES 175633 SMALLER EARTH CAMP AVENUE STATION PO BOX 4384 STANFORD CT 06907 CAMP LEADERS - SEASONAL INTERNATIONAL ST 152510 8 222424 917913 2388387 88294 3528724 SERVICE FEES 721210 5028400 5028400 5028400 1955 1955 57019 37734 19285 19285 19285 502106 184629 317477 317477 317477 33917 222424 60665 -26748 -26748 3000 1500 1500 1500 LOAN FORGIVENESS 900099 400000 400000 EARNINGS IN LLC 900099 62731 62731 278 278 463009 9333602 5028400 0 776478 X 369972 369972 353627 176813 88407 88407 3584092 3127790 111362 344940 214146 192614 2045 19487 281611 239502 13219 28890 1176085 1100241 59996 15848 96194 63112 33082 447171 406666 6667 33838 369049 339238 15307 14504 45400 32149 4285 8966 45428 41794 1363 2271 403640 342933 13320 47387 357404 329189 13227 14988 MEALS & GOOD 405585 405585 GENERAL PROGRAM 216486 216486 STAFF DEV/RECOGNITION 69954 58274 724 10956 BAD DEBT 29119 25718 3401 191 191 8465154 7468267 329922 666965 153597 274956 412287 614841 356994 151070 433598 225848 1125 0 142898 166947 15946140 5881732 9350227 10064408 100000 0 2995170 2292614 13945896 13790684 483419 669540 443158 419328 732084 1643704 253316 0 1911977 2732572 X 8189250 8328475 944440 866126 2900229 1863511 12033919 11058112 13945896 13790684 X 868448 -1844255 X 0 1 X 1 0 X 7393064 2463128 2791035 3386608 3531724 19565559 7393064 2463128 2791035 3386608 3531724 19565559 5829430 13736129 75697 108968 115575 133423 58974 492637 14442 9603 14218 310036 463009 811308 20869504 24090704 0.65820 0.98130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2882912 166306 -1193771 21726 1833721 3116283 -228420 4951 2882912 3145320 299 -24062 5274 3116283 2764043 1000 385813 5536 3145320 92631 2646838 29805 5231 2764043 0.00000 1.00000 0.00000 1 1 1 2597492 2597492 10561765 4774414 5787351 582754 128475 454279 1613695 978843 634852 590434 590434 10064408 CASH VALUE OF LIFE INSURANCE 37904 BENEFICIAL INTEREST IN PREPETUAL TRUSTS 1759611 CASH RESTRICTED FOR PURCHASE OF BUILDINGS AND EQUIPMENT 663309 DUES FROM RELATED PARTIES 18181 INVESTMENTS IN LLC -186391 2292614 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: 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, 2016. THE ORGANIZATION HAS INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE THAT IS SUBJECT TO TAXATION BY THE FEDERAL GOVERNMENT. NO TAX LIABILITY EXISTS FOR 2016 SINCE TAXABLE INCOME IS OFFSET BY DEDUCTIBLE EXPENSES. VENTURES TRAVEL, LLC'S INCOME OR LOSS IS REQUIRED TO BE REPORTED BY THE ORGANIZATION ON ITS FEDERAL TAX RETURN. CIRCLE OF FRIENDS 189785 159781 30004 2850 6098 21056 16651 1621 DANCE WITH COURAGE 24656 22243 2413 2413 2544 2 41900 40400 1500 1973 4927 532 256341 222424 33917 2850 8511 23029 21578 4697 60665 -26748 3000 1500 0 3000 1500 1500 1500 MN 0 MINNESOTA STATUES, SECTION 349.166, SUBD. 1(C) 0 1 0 1.00000 0.00000 ELIZABETH BJORK DENISE MARINO BRO 10509 108TH STREET NW ANNANDALE MN 55302 0 0 0 CAMPER FEE ABATEMENT 480 369972 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 X X 1 0 0 0 0 0 0 0 0 EDWARD STRACKE PRESIDENT & CEO 152290 0 0 0 0 0 4561 0 23571 0 180422 0 0 0 PART I, LINE 4A STEVEN MEYER - SEVERANCE - $2,885 X 3 5729 COMPARABLE PROPERTY X 6 19560 FAIR MARKET VALUE X 2 7500 COMPARABLE PROPERTY X AUCTION ITEMS 60 26080 SELLING PRICE X EQUIPMENT, MATERIALS 5 16972 COMPARABLE PROPERTY X BUILDING REPAIRS 6 11247 COMPARABLE PROPERTY X SUPPLIES 2 1206 COMPARABLE PROPERTY 0 0 0 1 PART I, COLUMN (B): COLUMN B REPORTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: TRUE FRIENDS ACCEPTS CAR DONATIONS AND USES A THRID PARTY AGENT TO ACCEPT, PROCESS, AND SELL MOTOR VEHICLES ON THEIR BEHALF. FORM 990, PART VI, SECTION A, LINE 1 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 2017. 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, MAHOWALD INSURANCE, 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 COO, FINANCE AND HUMAN RESOURCES 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. THE LAST TIME THAT COMPENSATION RANGES WERE REVIEWED/UPDATED WAS FEBRURARY 2017. THE LAST MERIT INCREASE WENT INTO EFFECT ON MARCH 1ST, 2017. THE LAST TIME AN INDEPENDENT PERSON, HUMAN RESOURCES CONSULTANT, REVIEWED OUR COMPENSATION PROCESS WAS IN 2015. FORM 990, PART VI, SECTION C, LINE 19 ARTICLES OF INCORPORATION, BY-LAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST, BUT IT IS NOT STATED PUBLICLY. THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST WHICH IS PUBLICLY STATED IN THE ANNUAL REPORT. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 1,100,241. MANAGEMENT AND GENERAL EXPENSES 59,996. FUNDRAISING EXPENSES 15,848. TOTAL EXPENSES 1,176,085. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUSTS -1,195,530. TRANSFERS TO RELATED ENTITY -648,725. VENTURES TRAVEL LLC 10509 108TH STREET NW ANNANDALE MN 55302 201232845 TRAVEL MN 62731 119755 TRUE FRIENDS TRUE FRIENDS FOUNDATION 10509 108TH STREET MW 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 0 0 TRUE FRIENDS FOUNDATION C 883265 DOLLAR AMOUNT TRUE FRIENDS FOUNDATION P 400000 DOLLAR AMOUNT