2016-08-09T08:55:23-05:00 2015-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2015-01-01 464598642 BOREALIS PHILANTHROPY BORE 6128725230 126 NORTH THIRD STREET NO 402 MINNEAPOLIS MN 55401 MARGARITA RUBALCAVA SHULMAN PRESIDENT 6128725230 2016-08-05 1 AMY HENDLEY P01300654 6123764500 2015 2016-12-15 16:53:06Z X MARGARITA RUBALCAVA SHULM 126 NORTH THIRD STREET NO 402 MINNEAPOLIS MN 55401 4400500 0 X BOREALISPHILANTHROPY.ORG X 2014 MN TO PARTNER WITH FUNDERS TO ACHIEVE THE MOST EFECTIVE AND EFFICIENT STRATEGIES FOR GRANT MAKING. 7 7 3 7 0 0 125541 4366953 2000 30978 0 246 0 2323 127541 4400500 0 1094912 0 0 9094 193012 9395 0 0 8771 95536 27260 1383460 100281 3017040 101114 3359613 833 242292 100281 3117321 X TO PARTNER WITH FUNDERS TO ACHIEVE THE MOST EFFECTIVE AND EFFICIENT STRATEGIES FOR GRANT MAKING. 0 0 1047162 904000 0 TRANSFORMING MOVEMENTS FUND SUPPORTS ORGANIZATIONS AND VISIONARY, YOUNG LGBTQ LEADERS AT THE FOREFRONT OF MOVEMENTS FOR POLICE REFORM, IMMIGRANT RIGHTS, AND REPRODUCTIVE JUSTICE. WE SEEK TO SUPPORT THE LEADERSHIP AND VISIBILITY OF LGBTQ YOUNG PEOPLE WORKING AT THE INTERSECTIONS OF SOCIAL ISSUES SO AS TO BUILD MORE POWERFUL NETWORKS FOR SOCIAL CHANGE. LAUNCHED IN 2015, THE TRANSFORMING MOVEMENTS FUND HAS SELECTED ITS FIRST COHORT OF GRANTEES, WHO ARE RECEIVING DIRECT GRANTS, COACHING AND ORGANIZATIONAL DEVELOPMENT SUPPORT. 179342 150000 0 IMMIGRATION LEGAL STRATEGIES SUPPORT FUND WAS ESTABLISHED IN 2015 IN RECOGNITION THAT POLICIES AFFECTING IMMIGRANTS WERE INCREASINGLY BEING DECIDED THROUGH LITIGATION. WHILE SUPPORTING LITIGATION EFFORTS AND STRATEGY, THE FUND IS ALSO COGNIZANT OF THE NEED TO DEVELOP VALUES-DRIVEN COMMUNICATIONS STRATEGY AND A FIELD STRATEGY TO COMPLEMENT LITIGATION EFFORTS. INITIAL GRANT(S) HAVE BEEN IN SUPPORT OF LITIGATION, COMMUNICATIONS AND FIELD EFFORTS IN RELATION TO U.S. VS. TEXAS. 20833 0 0 BLACK-LED MOVEMENT FUND COORDINATES PHILANTHROPIC AND FIELD BUILDING EFFORTS FOCUSING ON THE RESOURCES NEEDED TO TRANSLATE THE RAPIDLY GROWING MOVEMENT FOR BLACK LIVES INTO LASTING SYSTEMIC CHANGE. THE FUND SUPPORTS CORE INFRASTRUCTURE AND LEADERSHIP TO STABILIZE AND ADVANCE THE DYNAMISM AND INNOVATION OF THE MOVEMENT. LAUNCHED IN THE FALL 2015, THE BLACK-LED MOVEMENT FUND WILL DISTRIBUTE FIRST ROUND OF DIRECT GRANTS, COACHING AND ORGANIZATIONAL DEVELOPMENT SUPPORT IN EARLY 2016. 126625 40912 30978 OTHER PROGRAMS 126625 40912 30978 1373962 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 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 0 0 1 5 0 3 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 MN X ED KEGLE 6128725230 126 NORTH THIRD STREET NO 402 MINNEAPOLIS MN 55401 JOHN KOSTISHACK BOARD CHAIR 2.00 X X 0 0 0 KATE BARR TREASURER 1.00 X X 0 0 0 TONY TAPIA SECRETARY 1.00 X X 0 0 0 ELSA HOLGUIN DIRECTOR 1.00 X 0 0 0 ALICE Y HOM DIRECTOR 1.00 X 0 0 0 VALERIE S LIES DIRECTOR 1.00 X 0 0 0 KAYVA YANG DIRECTOR 1.00 X 0 0 0 MARGARITA RUBALCAVA PRESIDENT 40.00 X 107696 0 5371 107696 0 5371 1 0 0 0 0 4366953 4366953 PROGRAM SERVICE REVENU 900099 30978 30978 30978 246 246 MISCELLANEOUS INCOME 900099 2323 2323 2323 4400500 30978 0 2569 1094912 1094912 113067 113067 62750 62052 698 4372 4274 98 12823 12771 52 34120 33835 285 10946 675 10271 963 836 127 5860 5860 6619 6619 18631 18366 265 2080 1605 475 312 312 741 741 VIDEO PRODUCTION 10000 10000 DUES AND MEMBERSHIPS 2813 2813 BANK FEES 1272 655 617 MISCELLANEOUS EXPENSES 1179 5622 -4443 1383460 1373962 9498 0 90114 420317 2382984 11000 550000 0 63 0 3461 2250 312 0 1938 0 850 101114 3359613 833 8292 0 219000 0 15000 833 242292 X 5674 977 94607 3116344 100281 3117321 101114 3359613 3017040 0 X 0 1 X 1 0 X 125541 4366953 4492494 125541 4366953 4492494 4177071 315423 246 246 2000 2323 4323 4497063 30978 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2250 312 1938 1938 X 4400500 0 4400500 0 4400500 1383460 0 1383460 0 1383460 PART X, LINE 2: 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). 1 MOVEMENT STRATEGY CENTER 436 14TH STREET 5TH FLOOR OAKLAND CA 94612 201037643 501(C)(3) 107000 N/A N/A TO SUPPORT THE WORK OF BLACKBIRD. FREEDOM INC 601 BAYVIEW MADISON WI 53715 432023570 501(C)(3) 77000 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) 114000 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) 107000 N/A N/A TO SUPPORT THE WORK OF CIYJA. PROVIDENCE YOUTH STUDENT MOVEMENT 669 ELMWOOD AVENUE PROVIDENCE RI 02907 651224536 501(C)(3) 84000 N/A N/A TO SUPPPORT THE WORK OF PRYSM VAYLA NEW ORLEANS 13235 CHEF MENTOR HIGHWAY SUITE A NEW ORLEANS LA 70129 331143213 501(C)(3) 107000 N/A N/A TO SUPPORT THE WORK OF VAYLA NEW ORLEANS. NATIONAL IMMIGRATION LAW CENTER PO BOX 70067 LOS ANGELES CA 90070 954539765 501(C)(3) 150000 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) 114000 N/A N/A TO SUPPORT THE WORK OF YOUNG WOMEN UNITED. PUENTE ARIZONA PO BOX 21837 PHOENIX AZ 85036 453697690 501(C)(3) 87000 N/A N/A TO SUPPORT THE WORK OF MIJENTE/ NOT 1 MORE DEPORTATION CAMPAIGN. NATIONAL KOREAN AMERICAN SERVICE & EDUCATION CONSORTIUM 3660 WILSHIRE BOULEVARD SUITE 408 LOS ANGELES CA 90010 113303986 501(C)(3) 107000 N/A N/A TO SUPPORT THE WORK OF BLACK YOUTH PROJECT 100. 10 0 PART I, LINE 2: 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. 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 11 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.