2015-06-30T14:10:54-05:00 2014-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2014-01-01 841549065 THE OUTDOOR FOUNDATION OUTD 3034443353 4909 PEARL EAST CIRCLE SUITE 300 BOULDER CO 80301 LORI HERRERA CFO 3034443353 2015-06-29 1 DORI J EGGETT P00645252 3037409400 2014 2016-02-25 16:41:14Z LORI HERRERA 4909 PEARL E CIRCLE STE 300 BOULDER CO 80301 1804041 0 X HTTP://WWW.OUTDOORFOUNDATION.ORG X 2000 CO TO INSPIRE AND GROW GENERATIONS OF OUTDOOR ENTHUSIASTS. 12 12 0 12 0 0 1837082 1738405 0 0 1143 886 -137391 -83821 1700834 1655470 608581 915727 0 0 436836 434993 0 0 29353 526974 253837 1572391 1604557 128443 50913 1072832 1141654 15264 33173 1057568 1108481 THE FOUNDATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES RELATIVE TO OUTDOOR RECREATION ACTIVITIES AND EDUCATION, INCLUDING THE PRESERVATION OF THE NATURAL ENVIRONMENT, ADDRESSING ISSUES OF THE OUTDOOR INDUSTRY, AND PROMOTING PARTICIPATION. 0 0 1433449 915727 OUTREACH PROGRAM: EDUCATING, PROMOTING THE BENEFITS OFACTIVE OUTDOOR RECREATION (INCLUDING HEALTH, NATURALSOLUTION TO THE OBESITY CRISIS). 1433449 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 9 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ AR CA CT DC FL GA IL KS KY ME MD MA MI MN MS NJ NY NC OH OK OR PA RI SC TN UT VA WA WV WI HI ND NM X LORI HERRERA 3034443353 4909 PEARL EAST CIRCLE SUITE 300 BOULDER CO 80301 CAROLYN BRODSKY BOARD MEMBER 2.50 2.00 X 0 0 0 FRED CLARK BOARD MEMBER 2.50 2.00 X 0 0 0 DAVID KULOW VICE-CHAIR 2.50 2.00 X X 0 0 0 JOHN LACY BOARD MEMBER 2.50 2.00 X 0 0 0 SUE RECHNER BOARD MEMBER 2.50 2.00 X 0 0 0 STEVE RENDLE BOARD MEMBER 2.50 X 0 0 0 LARRY SELZER CHAIR 2.50 X X 0 0 0 BEAVER THEODOSAKIS TREASURER/SECRETARY 2.50 X X 0 0 0 KIM WALKER BOARD MEMBER 2.50 2.00 X 0 0 0 JIM ZWIERS BOARD MEMBER 2.50 2.00 X 0 0 0 GREG KUROWSKI BOARD MEMBER 2.50 X 0 0 0 MIKE MONIZ BOARD MEMBER 2.50 X 0 0 0 FRANK HUGELMEYER PRESIDENT/CEO 12.00 45.00 X 15714 298561 48775 LORI HERRERA CFO 12.00 45.00 X 27322 154823 41835 CHRISTINE FANNING EXECUTIVE DIRECTOR 45.00 X 0 183505 19903 43036 636889 110513 0 0 1 0 0 218329 250000 1270076 1738405 886 886 64750 218329 148571 -83821 -83821 1655470 0 0 -82935 895727 895727 20000 20000 203408 156321 41087 6000 183504 130292 33563 19649 13162 7672 5490 6400 4064 2336 28519 23328 5191 56913 56913 8134 8134 1662 1643 19 37107 25400 11707 2049 2049 14593 14593 32329 18496 10129 3704 37962 30654 7308 1168 1168 RESEARCH FEES 57265 57265 GRAPHIC DESIGN 3625 3625 RECRUITMENT EXPENSE 1030 1030 1604557 1433449 141755 29353 661759 724822 2560 5622 48180 45761 609 2419 407904 408791 1072832 1141654 5138 5869 10126 27304 15264 33173 X 662868 663481 394700 445000 1057568 1108481 1072832 1141654 50913 0 X 0 1 X 1 0 X X 1 OUTDOOR INDUSTRY ASSOCIATION 841143854 501(C)(6) 1 0 0 1 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 PART IV, SECTION A, LINE 1: ORGANIZATIONS THAT ARE SUPPORTED BY THE OUTDOOR FOUNDATION (OF) BUT ARE NOT SPECIFIED IN ITS ORGANIZING DOCUMENTS ARE THOSE THAT ARE CLOSELY RELATED IN PURPOSE OR FUNCTION TO OUTDOOR INDUSTRY ASSOCIATION (OIA). OIA IS THE SUPPORTED ORGANIZATION SPECIFIED IN OF'S ORGANIZING DOCUMENTS AND OF IS CONTROLLED BY OIA. PART IV, SECTION A, LINE 3B: THE ORGANIZATION CONFIRMED THAT THE SUPPORTED ORGANIZATION QUALIFIED UNDER SECTION 501(C)(6) FOR THE 2014 TAX YEAR AND MADE SURE IT SATISFIED THE PUBLIC SUPPORT TEST UNDER 509(A)(2) BY COMPLETING A PRO FORMA SCHEDULE A, PART III FOR THE 501(C)(6), OUTDOOR INDUSTRY ASSOCIATION. PART IV, SECTION A, LINE 3C: THE SUPPORTING ORGANIZATION HAS OVERLAPPING BOARD MEMBERS THAT SUPERVISE AND CONTROL THE SUPPORTED ORGANIZATION TO ENSURE THAT ANY SUPPORT IS USED SOLELY FOR CHARITABLE PURPOSES. NO SUPPORT WAS PAID TO THE 501(C)(6) DURING THE TAX YEAR. PART IV, SECTION A, LINE 6: SEE SCHEDULE I. ORGANIZATION THAT ARE SUPPORTED BY THE OUTDOOR FOUNDATION ARE DESIGNATED BY CLASS OR PURPOSE AND ARE PUBLICLY SUPPORTED ORGANIZATIONS WHICH ARE CLOSELY RELATED IN PURPOSE OR FUNCTION TO OUTDOOR INDUSTRY ASSOCIATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48180 45761 2419 2419 OTHER INVESTMENTS 408791 C 408791 RELATED PARTY PAYABLE 27304 27304 X 1901041 97000 148571 245571 1655470 0 1655470 1850128 97000 148571 245571 1604557 0 1604557 PART X, LINE 2: THE FOUNDATION APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2014 AND 2013. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2014 AND 2013. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2011 THROUGH THE CURRENT YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 148,571. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 148,571. 0 0 0 0 0 0 0 0 0 0 EAST ASIA AND THE PACIFIC 10000 NORTH AMERICA 10000 2 0 0 0 0 0 0 OUTSIDERS BALL 283079 218329 64750 4151 38606 3514 102300 283079 218329 64750 4151 38606 3514 102300 148571 -83821 1 ENVIRONMENTAL TRAVELING COMPANIONS 2 MARINA BLVD BLDG C SAN FRANCISCO CA 94123 510158789 501(C)(3) 10000 DONATION LIVING LANDS AND WATERS 17624 ROUTE 84 NORTH EAST MOLINE IL 61244 364244353 501(C)(3) 10000 DONATION WILDERNESS VOLUNTEERS PO BOX 22292 FLAGSTAFF AZ 86002 911821692 501(C)(3) 10000 DONATION ASSOCIATED STUDENTS INC 1212 BELLFLOWER BLVD LONG BEACH CA 90815 951810426 501(C)(3) 5000 DONATION BRYCE CANYON NATURAL HISTORY ASSOCIATION PO BOX 640051 BRYCE UT 84764 870258075 501(C)(3) 12090 DONATION BUZZARDS BAY COALITION INC 114 FRONT STREET NEW BEDFORD MA 02740 042971978 501(C)(3) 25000 DONATION CHESAPEAKE & OHIO CANAL ASSOCIATION INC 1086 ADAMS ROAD WINCHESTER VA 226031909 541384406 501(C)(3) 15000 DONATION CHATTAHOOCHEE PARKS CONSERVENCY INC 4861 LAUREL SPRING DRIVE ROSWELL GA 30075 461326423 501(C)(3) 6000 DONATION DIVING WITH A PURPOSE & DEVELOPMENT GROUP 1309 JACKSON STREET NASHVILLE TN 372083000 900883785 501(C)(3) 25000 DONATION GRAND CANYON YOUTH PO BOX 23376 FLAGSTAFF AZ 86002 860905180 501(C)(3) 21300 DONATION LOUISVILLEJEFFERSON COUNTY METRO GOVERNMENT 611 WEST JEFFERSON STREET LOUISVILLE KY 40202 320049006 501(C)(3) 25000 DONATION NAKOA FOUNDATION 77-6559 SEA VIEW CIRCLE KAILUAKONA HI 96740 270856575 501(C)(3) 25000 DONATION NORTH CASCADES INSTITUTE 810 STATE ROUTE 20 SEDROWOOLLEY WA 98294 911327775 501(C)(3) 25000 DONATION POINT REYES NATIONAL SEASHORE ASSOCIATION 1 BEAR VALLEY ROAD BLDG 70 POINT REYES STATION CA 94956 942228894 501(C)(3) 24725 DONATION PEA RIDGE INTERMEDIATE 4TH GRADE SCIENCE 1442 N DAVIS STREET PEA RIDGE AR 72751 710398348 501(C)(3) 25000 DONATION COMMUNITY FOUNDATION OF SOUTHWESTERN MASSACHUSETTS INC 30 CORNELL STREET NEW BEDFORD MA 02740 043280353 501(C)(3) 25000 DONATION SANTA MONICA MOUNTAINS FUND 401 W HILLCREST DRIVE THOUSAND OAKS CA 91360 954187832 501(C)(3) 25000 DONATION PWCS EDUCATION FOUNDATION PO BOX 389 MANASSAS VA 20108 541498824 501(C)(3) 6000 DONATION APPALACHIAN MOUNTAIN CLUB 5 JOY STREET BOSTON MA 02108 046001677 501(C)(3) 25000 DONATION RIVER BASIN NATIONAL BATTLEFIELD PARK FOUNDATION INC 1403 EAST ELM AVENUE MONROE MI 48162 462501428 501(C)(3) 25000 DONATION SITKA SCHOOL DISTRICT 300 KOSTROMETINOFF STREET SIKA AK 99835 926000113 501(C)(3) 21600 DONATION NANTAHALA RACING CLUB INC 13077 HWY 19 WEST BRYSON CITY NC 28713 580872006 501(C)(3) 25000 DONATION NORTH CAROLINA WILDLIFE FEDERATION 1024 WASHINGTON STREET RALEIGH NC 27605 561564376 501(C)(3) 25000 DONATION MOHONK PRESERVE INC PO BOX 715 NEW PALTZ NY 12561 141609484 501(C)(3) 25000 DONATION OUTDOOR OUTREACH 5275 MARKET STREET SUITE 21 SAN DIEGO CA 92114 330860449 501(C)(3) 25000 DONATION PARADOX SPORTS 1911 11TH STREET STE 201 BOULDER CO 80302 260153796 501(C)(3) 25000 DONATION BIG BROTHERS BIG SISTERS OF GREATER CHESAPEAKE 3600 CLIPPER MILL ROAD BALTIMORE MD 21211 520631265 501(C)(3) 10000 DONATION BOYS & GIRLS CLUB OF METRO DENVER 2017 WEST 9TH AVENUE DENVER CO 80204 980091600 501(C)(3) 10000 DONATION COLORADO UPLIFT 3914 KING STREET DENVER CO 80211 840889330 501(C)(3) 10000 DONATION POSITIVE ENERGY OUTDOORS 4757 DATKA ROAD DULUTH MN 55803 364560104 501(C)(3) 10000 DONATION SACRED ROK PO BOX 148 YOSEMITE CA 95389 800440822 501(C)(3) 10000 DONATION BIG CITY MOUNTAINEERS 710 10TH STREET STE 120 GOLDEN CO 80401 650200163 501(C)(3) 5000 DONATION BIG SUR LAND TRUST PO BOX 4071 MONTEREY CA 93942 942473415 501(C)(3) 5000 DONATION BIKE WORKS SEATTLE 3715 S HUDSON STREET 11 SEATTLE WA 98118 911753062 501(C)(3) 5000 DONATION BOYS & GIRLS CLUBS OF BOSTON-JORDAN CLUB 30 WILLOW STREET CHELSEA MA 02150 042103922 501(C)(3) 5000 DONATION COLORADO OUTWARD BOUND SCHOOL 5161 SHERIDAN BLVD DENVER CO 80212 840512779 501(C)(3) 5000 DONATION FIRST DESCENTS 3001 BRIGHTON BLVD STE 623 DENVER CO 80216 810539964 501(C)(3) 5000 DONATION GRAND MESA NORDIC COUNCIL-SKIS FOR KIDS PO BOX 1868 PAONIA CO 81428 980956800 501(C)(3) 5000 DONATION MASSACHUSETTS AUDUBON SOCIETY INC 208 SOUTH GREAT ROAD LINCOLN MA 01773 042104702 501(C)(3) 5000 DONATION MEDICINES GLOBAL 1073 SOUTH CLOVERDALE AVENUE LOS ANGELES CA 90019 912154819 501(C)(3) 5000 DONATION MONTANA WILDERNESS ASSOCIATION 80 SOUTH WARREN HELENA MT 59601 510198932 501(C)(3) 5000 DONATION NATIONAL PARK TRUST 401 E JEFFERSON STREET STE 203 ROCKVILLE MD 20850 521691924 501(C)(3) 5000 DONATION ONE COMMON UNITY 2437 15TH STREET NW WASHINGTON DC 20009 522270569 501(C)(3) 5000 DONATION SHEJUMPS 3434 EAST 7800 SOUTH 114 SALT LAKE CITY UT 84121 680662227 501(C)(3) 5000 DONATION SUNRISE MIDDLE SCHOOL 1155 E JULIAN STREET SAN JOSE CA 95116 200912823 501(C)(3) 5000 DONATION 45 PART I, LINE 2: ALL RECIPIENTS ARE PROVIDING REPORTS THAT WILL TURN INTO A MASTER REPORT. X X X X 1 0 0 0 0 0 0 0 0 FRANK HUGELMEYER PRESIDENT/CEO 15714 233321 0 65240 0 0 2310 13090 5006 28369 23030 340020 0 0 LORI HERRERA CFO 27322 120523 0 34300 0 0 1500 8500 4775 27060 33597 190383 0 0 CHRISTINE FANNING EXECUTIVE DIRECTOR 0 158553 0 24952 0 0 0 5000 0 14903 0 203408 0 0 PART I, LINE 4A AS OF DECEMBER 31, 2014, THE OUTDOOR INDUSTRY ASSOCIATION, A RELATED ORGANIZATION TO THE FOUNDATION, PAID OUT $43,615 SEVERANCE AND $14,955 ACCRUED VACATION PURSUANT TO A SEPARATION AGREEMENT WITH ITS FORMER PRESIDENT/CEO, EFFECTIVE OCTOBER 3, 2014. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS OF THE OUTDOOR FOUNDATION ALL RECEIVED A PDF COPY OF THE 990 VIA E-MAIL AND BOARD MEMBERS WERE NOTIFIED OF THE IMPORTANCE OF BOARD REVIEW AT AN IN-PERSON MEETING PRIOR TO FILING THE FORM. IN ADDITION, THE FINANCE COMMITTEE OF THE BOARD REVIEWED THE 990 AND DISCUSSED THE CONTENTS WITH THE TAX PREPARERS PRIOR TO THE FULL BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS SHARED AT EVERY ANNUAL BOARD MEETING AS A PART OF AN ANNUALLY REVISED BOARD MANUAL AND AS A PART OF NEW BOARD MEMBER ORIENTATION PROCESS. EACH YEAR BOARD MEMBERS ARE ASKED TO COMPLETE AN ACKNOWLEDGEMENT OF RECEIPT AND DISCLOSURE FORM RELATED TO THE POLICY AND DISCLOSURE OF ANY CONFLICTS OR POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES, SO IT DOES NOT HAVE A PROCESS FOR DETERMINING EXECUTIVE COMPENSATION. THE TOP MANAGEMENT POSITIONS ARE SHARED WITH THE OUTDOOR INDUSTRY ASSOCIATION (EIN:84-1143854). THE OUTDOOR INDUSTRY ASSOCIATION PROCESS FOR DETERMINING THE EXECUTIVE COMPENSATION IS AS FOLLOWS: PRESIDENT: AN INDEPENDENT COMPENSATION COMMITTEE MADE UP OF THE OUTDOOR FOUNDATION BOARD MEMBERS PROVIDES A COMPREHENSIVE ANNUAL PERFORMANCE, GOAL AND COMPENSATION REVIEW. COMPENSATION IS DIRECTLY TIED TO GOAL ACHEIVEMENT AND IS BENCHMARKED AGAINST LIKE ORGANIZATIONS OF SIMILAR SIZE. THE COMMITTEE CHAIRMAN ISSUES A FINAL COMPENSATION AND REVIEW LETTER THAT OUTLINES ANY ACTIONS OR CHANGES APPROVED BY THE COMMITTEE. THIS LETTER IS PLACED IN THE PRESIDENT'S EMPLOYEE FILE. OTHER OFFICERS AND KEY EMPLOYEES: COMPENSATION IS DIRECTLY TIED TO GOAL ACHIEVEMENT, IS BENCHMARKED AGAINST LIKE ORGANIZATIONS OF SIMILAR SIZE, AND IS WITHIN BOARD APPROVED ANNUAL ORGANIZATIONAL BUDGET. A COMPREHENSIVE ANNUAL REVIEW IS PERFORMED BY THE PRESIDENT. THE PRESIDENT ISSUES A FINAL COMPENSATION AND REVIEW LETTER THAT OUTLINES ANY ACTIONS OR CHANGES APPROVED REGARDING COMPENSATION. THIS LETTER IS PLACED IN THE KEY EMPLOYEE'S FILE. ALTHOUGH THE EXECUTIVE DIRECTOR OF THE OUTDOOR FOUNDATION TECHNICALLY WORKS FOR OUTDOOR INDUSTRY ASSOCIATION, IT IS THE OUTDOOR FOUNDATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE THAT RESEARCHES AND REVIEWS WHAT THE COMPENSATION WILL BE. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZING DOCUMENTS ARE PROVIDED UPON REQUEST. PART VI, SECTION A, LINE 1, DELEGATION OF AUTHORITY: (A) THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR, THE VICE-CHAIR, AND THE SECRETARY/TREASURER. THE CHAIR MAY ALSO APPOINT ONE OR MORE CHAIRPERSONS OF STANDING COMMITTEES TO SERVE ON THE EXECUTIVE COMMITTEE. (B) THE CHAIR SHALL DESIGNATE THE MEMBERS OF EACH STANDING COMMITTEE, THE COMMITTEES' DUTIES, AND A CHAIRPERSON FOR EACH COMMITTEE. (C) EACH DIRECTOR SHALL SERVE AS A MEMBER OF AT LEAST ONE COMMITTEE. (D) COMMITTEE MEMBERS SERVE AT THE PLEASURE OF THE CHAIRPERSON OF THE BOARD. COMMITTEE MEMBER TERMS AUTOMATICALLY EXPIRE UPON THE EXPIRATION OF THE DIRECTOR'S TERM. OUTDOOR INDUSTRY ASSOCIATION 4909 PEARL STREET EAST CIRCLE BOULDER CO 80301 841143854 MEMBER SERVICES CO 501(C)(6) N/A N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 OUTDOOR INDUSTRY ASSOCIATION C 250000 CASH OUTDOOR INDUSTRY ASSOCIATION P 434993 CASH