2016-08-25T09:02:50-05:00 2016-01-31 341873282 CBIZ MHM LLC 222 SOUTH 9TH STREET SUITE 1000 MINNEAPOLIS MN 55402 990 2015-02-01 411735501 Fresh Energy FRES 6512250878 408 St Peter St ste 220 St Paul MN 55102 MICHAEL NOBLE Executive Director 6512250878 2016-08-25 1 BRUCE THIEL P00526510 6123397811 2015 2016-12-15 16:53:06Z MICHAEL NOBLE 408 St Peter St ste 220 St Paul MN 55102 2001647 0 X www.fresh-energy.org X 1992 MN Shape and drive realistic, visionary energy policies that benefit all. 13 13 29 17 750 0 1943434 1983031 0 4415 8402 13044 595 1157 1952431 2001647 0 0 0 0 982353 1472457 0 0 146259 615575 864316 1597928 2336773 354503 -335126 2563582 2094793 300793 181874 2262789 1912919 X Shape and drive realistic, visionary energy policies that benefit all. 0 0 977113 0 4415 ENERGY, EFFICIENCY AND CLIMATE - SEE SCHEDULE O. 562327 0 0 Buildings - See Schedule O. 297623 0 0 Media & Innovation Lab - See SChedule O. 1837063 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 36 0 29 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN 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 Board Member 1.00 X 0 0 0 Nick Garbis Board Member 1.00 X 0 0 0 Raj V Rajan Board Member 1.00 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 vice Chair 1.00 X X 0 0 0 Rich Lehman Treasurer 1.00 X X 0 0 0 Anita S Duckor Chair 1.00 X X 0 0 0 Anne Weyandt Chair Emeritus 1.00 X 0 0 0 MICHAEL NOBLE EXECUTIVE DIRECTOR 40.00 X 148120 0 17936 Ellen Palmer Dir of Ops & finance 40.00 X 87715 0 9001 235835 0 26937 1 0 1 0 0 1983031 1886 1983031 Program revenue 900099 4415 4415 4415 13044 13044 Advertising revenue 900099 750 750 miscellaneous 900099 407 407 1157 2001647 4415 750 13451 X 304487 190795 93803 19889 942053 728464 123093 90496 128014 96260 19720 12034 97903 68240 20944 8719 37012 37012 79880 56651 23229 48299 48299 363591 349769 13390 432 22926 22926 72617 51794 7655 13168 6677 5350 1327 83405 60109 23296 44368 43013 942 413 29871 23121 5642 1108 5178 5027 151 2401 1716 685 Communication 32119 25236 6883 Dues, Memb & Subscripti 12547 10451 2096 Miscellaneous 12464 1869 10595 EVENTS 10961 10961 2336773 1837063 353451 146259 X 12730 10438 931 1361 86783 194255 1466564 1232650 845112 544577 32467 471 17966 17280 67406 56791 15794 10615 98896 94945 2563582 2094793 300793 181874 300793 181874 X 778949 832376 1483840 1080543 2262789 1912919 2563582 2094793 -335126 -14744 0 X X 0 1 X 1 0 X 1989040 2572271 2189568 1943434 1983031 10677344 1989040 2572271 2189568 1943434 1983031 10677344 5189923 5487421 3937 4811 10626 8402 13044 40820 2053 595 1157 3805 10721969 11300 0.51180 0.50300 X Schedule A Fresh Energy changed their year end to January 31 in 2015. The year ended January 31, 2015, 2014 tax return, is a short year (7 month) filing. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62173 62173 2274600 2336773 266839 66710 0 0 243095 266888 229896 266839 1006718 1510077 17037 45240 14344 62173 138794 60774 66722 57474 66710 251680 377520 1359 377 1736 75000 75000 75000 75000 75000 75000 67406 56791 10615 10615 X 3931485 -14744 1944582 1929838 2001647 0 2001647 3934704 1597931 1597931 2336773 0 2336773 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 nineteen months ended January 31, 2016 and the year ended June 30, 2014. Part XI, Line 2d - Other Adjustments: Revenues 7/1/14-1/13/15 1,944,582. Part XII, Line 2d - Other Adjustments: Expenses 7/1/14-1/31/15 1,597,931. Part V, Line 4 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. X X X X 0 0 0 0 0 0 0 0 0 MICHAEL NOBLE EXECUTIVE DIRECTOR 148120 0 0 0 0 0 7406 0 10530 0 166056 0 0 0 Part III, line 4a Energy, Efficiency, Climate: Fresh Energy develops and drives Minnesota policies that increase the use of solar, wind, and other renewable energy. Fresh Energy uses technical knowledge to build coalitions across communities that achieve the strong, flexible, and modern electricity grid crucial to a large-scale transition to clean energy. Fresh Energy pursues policies that make our economy more efficient - saving consumers money and cutting carbon emissions. Fresh Energy's work spurs the transition to utility business models that value and promote efficiency. Fresh Energy promotes tough state and national laws and standards that lead to deep, permanent reductions in pollution from power plants, vehicles, and industry. We support policies that will limit the worst impacts of global warming and create a modern energy system that makes Minnesota and the Midwest leaders in the clean energy economy. Fresh Energy promotes innovative policies that increase use of renewable energy-powered electric cars and buses, and supports improved street design policies and mobility options that help Minnesota communities become cleaner, more connected, and more equitable. Part III, line 4b Buildings: Fresh Energy is committed to making homes, schools, and commercial buildings more energy efficient. Fresh Energy shapes codes for new construction and takes steps to grow the market for energy efficient buildings and support safe and equitable access to energy use data so prospective buyers and renters can make informed decisions, and building owners are inspired to improve efficiency. Part III, line 4c Media & Innovation Lab: Editorially independent from our clean energy work, Fresh Energy publishes U.S. Energy News, Midwest Energy News, and Southeast Energy News - publications that surface crucial stories and shape the narrative on America's transition to a clean energy economy. Fresh Energy also leads innovative communications projects to amplify nontraditional voices to bring new perspectives to the value of clean energy. 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 11 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 valuation 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 November of 2013. 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 December of 2014. 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 68,707. Management and general expenses 0. Fundraising expenses 0. Total expenses 68,707. IT SERVICES: Program service expenses 29,095. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,095. WEBSITE SUPPORT SERVICES: Program service expenses 32,368. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,368. General Office Services: Program service expenses 22,863. Management and general expenses 13,390. Fundraising expenses 432. Total expenses 36,685. Midwest Energy News Reporters: Program service expenses 146,173. Management and general expenses 0. Fundraising expenses 0. Total expenses 146,173. NEWS NETWORK CONTRACTORS: Program service expenses 49,930. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,930. STRATEGIC PLANNING SERVICES: Program service expenses 633. Management and general expenses 0. Fundraising expenses 0. Total expenses 633. 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. Due to a change in year end, the Organization's audited financial statements cover a 19 month period ended January 31, 2016.