2015-08-13T09:12:41-05:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2014-01-01 410877459 VOYAGEUR OUTWARD BOUND SCHOOL VOYA 2183655761 179 ROBIE STREET EAST NO 295 ST PAUL MN 55107 JACK LEE EXECUTIVE DIRECTOR 2183655761 2015-07-06 1 AMY HENDLEY P01300654 6123764500 2014 2016-03-07 17:11:31Z JACK LEE 179 ROBIE STREET EAST NO 295 ST PAUL MN 55107 3844660 0 X WWW.VOBS.ORG X 1963 MN CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 18 18 192 50 0 0 645310 1009009 2447217 2811733 1110 1873 -9668 -62934 3083969 3759681 238770 204898 0 0 1586321 1897392 0 0 159776 1195126 1475938 3020217 3578228 63752 181453 1511203 1812158 255271 277823 1255932 1534335 X CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 0 0 2293875 43950 2478374 CLASSIC AND INTERCEPT:OUR PROGRAMS COMBINE ELEMENTS SUCH AS CANOEING, BACKPACKING, AND ROCK CLIMBING TO PROVIDE UNPARALLELED OPPORTUNITIES FOR DISCOVERY, PERSONAL GROWTH, SELF-RELIANCE, TEAMWORK, AND COMPASSION. THESE PROGRAMS LAST ONE TO FOUR WEEKS AND SERVE PRIMARILY TEENAGERS AND YOUNG ADULTS, BUT ALSO MIDDLE AGED ADULTS WHO ARE THINKING ABOUT THE NEXT PHASE OF THEIR CAREER AND LIFE. A SPECIALIZED PROGRAM CALLED "INTERCEPT" SERVES TEENS WHO STRUGGLE IN DIFFERENT WAYS TO MAKE POSITIVE CHOICES. OUR "INTERCEPT" PROGRAMS HELP THESE YOUNG PEOPLE INCREASE SELF-AWARENESS AND SEE THAT THEY CAN DO MORE THAN THEY EXPECTED, BY COMPLETING A WILDERNESS EXPEDITION. THE PROGRAM INCLUDES A CURRICULUM THAT PARENTS WORK ON WITH THEIR CHILD TO ADDRESS ISSUES AND STRENGTHEN SKILLS SUCH AS COMMUNICATION AND GOAL SETTING. 251767 0 212531 GROUPS:WE PROVIDE EDUCATIONAL PROGRAMS TO SCHOOLS AND NON-PROFITS TO HELP PARTICIPANTS DISCOVER MORE ABOUT THEMSELVES, DEVELOP AS LEADERS AND COLLABORATE TOGETHER EFFECTIVELY. 251767 160948 120828 VETERANS: OUTWARD BOUND FOR VETERANS HELPS THOUSANDS OF RETURNING SERVICE MEMBERS AND RECENT VETERANS RE-ADJUST TO LIFE AT HOME THROUGH POWERFUL WILDERNESS COURSES THAT DRAW ON THE HEALING BENEFIT OF TEAMWORK AND CHALLENGE THROUGH USE OF THE NATURAL WORLD. 2797409 1 1 0 0 0 0 0 0 0 1 1 1 1 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 24 0 192 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X JENNIE IVEZIC 8282392360 1007 SPRUCE ROAD ELY MN 55731 TED MOORES CHAIR 5.00 X X 0 0 0 CINDY HOLKER VICE CHAIR 1.00 X X 0 0 0 BOB MOELLER CHAIR EMERITUS 1.00 X X 0 0 0 PEG SKOLD CHAIR EMERITUS 1.00 X X 0 0 0 DAMON ANDERSON TREASURER 1.00 X X 0 0 0 JENNIFER GREIBER CARY SECRETARY 1.00 X X 0 0 0 PETER BAILEY DIRECTOR 1.00 X 0 0 0 CHRIS COHEN DIRECTOR 1.00 X 0 0 0 JUDSON DAYTON DIRECTOR 1.00 X 0 0 0 BILL ERICKSON DIRECTOR 1.00 X 0 0 0 ERASMUS HERVEY EVANS DIRECTOR 1.00 X 0 0 0 JULIE HIGNELL DIRECTOR 1.00 X 0 0 0 STEWART HUDNUT DIRECTOR 1.00 X 0 0 0 CHRIS KONDO DIRECTOR 1.00 X 0 0 0 KIM MOORE BAILEY DIRECTOR 1.00 X 0 0 0 JERRY ROSEN DIRECTOR 1.00 X 0 0 0 DON URAM DIRECTOR 1.00 X 0 0 0 DEBORAH ZACHERY DIRECTOR 1.00 X 0 0 0 JACK LEE EXECUTIVE DIRECTOR 40.00 X 107850 0 36202 107850 0 36202 1 0 0 0 OUTWARD BOUND SERVICES GROUP 2582 RICEVILLE ROAD ASHEVILLE NC 28805 NATIONAL MARKETING, CALL CENTER AND APPL 336455 1 78266 11097 919646 54337 1009009 TUITION/PROGRAM REVENU 611600 2811733 2811733 2811733 1873 1873 21125 78266 84979 -63854 -63854 MISCELLANEOUS REVENUE 900099 920 920 920 3759681 2811733 0 -61061 204898 204898 123421 92566 30855 1418908 1222524 162025 34359 4048 4048 235556 168578 53854 13124 115459 93178 18183 4098 291067 235764 55303 8505 4590 3915 32918 32918 77886 18887 58999 89562 39341 50221 405387 319829 71330 14228 56024 53366 2194 464 107169 92915 10546 3708 96729 92837 3361 531 67975 60933 5816 1226 98584 88371 8435 1778 VEHICLES/VESSELS 64405 57732 5511 1162 CHARTER FEE 48500 24250 24250 DONATED PROGRAM SUPPLIE 20394 20394 MISCELLANEOUS 10833 3612 7114 107 3578228 2797409 621043 159776 343017 462249 186513 131521 49474 254456 252427 135894 9039 17939 81145 66413 2328222 1865164 439727 463058 0 32276 149861 153185 0 95167 1511203 1812158 183677 176468 71594 101355 255271 277823 X 862156 977208 19758 183109 374018 374018 1255932 1534335 1511203 1812158 181453 96950 0 X 0 1 X 1 0 X 2240110 607984 645310 1030134 4523538 2062518 2451017 2832858 7346393 2240110 2670502 3096327 3862992 11869931 217788 198713 283471 699972 0 217788 198713 283471 699972 11169959 1456 3370 61 1110 3656 9653 1456 3370 61 1110 3656 9653 1821 1171 920 3912 1456 2243480 2672384 3098608 3867568 11883496 0.94000 0.82990 0.00080 0.00370 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2012 AMOUNT: $ 1,821. 2013 AMOUNT: $ 1,171. 2014 AMOUNT: $ 920. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 194686 3324 198010 197000 125 -2439 194686 103626 61 -93313 197000 90488 505 3370 -9263 103626 94789 -919 3382 90488 0.00000 0.99000 0.01000 0 0 60032 60032 1012491 857357 155134 246686 106101 140585 1007758 901706 106052 1255 1255 463058 FIXED INCOME MUTUAL FUNDS 153185 F 153185 PROGRAM RELATED SECURITIES 95167 F 95167 X 3736712 96950 84979 181929 3554783 204898 204898 3759681 3458309 84979 84979 3373330 204898 204898 3578228 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF DONOR RESTRICTED FUNDS ESTABLISHED TO PROVIDE FOR THE LONG-TERM SUPPORT OF THE ORGANIZATION AND ITS PROGRAMS THROUGH THE ISSUANCE OF STUDENT SCHOLARSHIPS. PART X, LINE 2: VOYAGEUR OUTWARD BOUND SCHOOL (VOBS) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO VOBS' TAX-EXEMPT PURPOSE COULD RESULT IN TAXABLE INCOME. VOBS FOLLOWS GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION OF UNCERTAIN TAX POSITIONS. VOBS HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES AND HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX. VOBS' TAX RETURNS ARE OPEN TO EXAMINATION FOR TAX YEARS 2011 THROUGH 2013. VOBS HAD NO INCOME TAX EXPENSE OR CASH PAYMENTS FOR INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 84,979. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 204,898. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 84,979. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 204,898. 50TH ANNIVERSARY DINNER 99391 78266 21125 639 25175 59165 99391 78266 21125 639 25175 59165 84979 -63854 1 SCHOLARSHIPS AND TUITION DISCOUNTS 114 204898 0 N/A N/A PART I, LINE 2: SCHOLARSHIPS AND DISCOUNTS ARE AWARDED BY THE ORGANIZATION AND APPLIED DIRECTLY AGAINST THE TUITION COST FOR THE AWARD PARTICIPANT. NO POST-AWARD MONITORING IS NECESSARY AS NO FUNDS ARE PAID OUT IN CASH. X 5 33683 FAIR MARKET VALUE X 1 20654 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION REPORTS THE NUMBER OF CONTRIBUTORS ON PART I, COLUMN B. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, CHAIR EMERITUS, GOVERNANCE/HR CHAIR, SECRETARY, TREASURER, AND OTHER DIRECTORS APPOINTED BY THE CHAIR. THE COMMITTEE HAS THE AUTHORITY TO ACT FOR THE BOARD OF DIRECTORS ON ALL MATTERS EXCEPT FOR THE FOLLOWING WHICH ARE RESERVED FOR THE BOARD: EXECUTIVE DIRECTOR SELECTION AND TERMINATION; DIRECTOR AND OFFICER ELECTION; CHANGES OF THE ORGANIZATION'S MISSION OR PURPOSE; CHANGES TO THE GOVERNING DOCUMENTS; ADOPTION OF THE ANNUAL BUDGET; CONFERRAL OF HONORS. THE EXECUTIVE COMMITTEE ALSO OVERSEES THE WORK OF BOARD COMMITTEES, THE PLANNING PROCESS AND EVALUATION OF THE ACHIEVEMENT OF GOALS, SUPPORTS THE EXECUTIVE DIRECTOR INCLUDING ASSESSING THE EXECUTIVE DIRECTOR'S PERFORMANCE AND REVIEW AT LEAST ANNUALLY THE COMPENSATION AND CONDITIONS OF EMPLOYMENT FOR THE EXECUTIVE DIRECTOR POSITION. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO SUBMISSION, THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, THEN THE EXECUTIVE DIRECTOR REVIEWS AND DISCUSSES THE FORM 990 WITH THE FINANCE COMMITTEE, THEN THE EXTERNAL AUDITORS MEET WITH THE GOVERNING BOARD, WHO VOTE TO APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C A DIRECTOR SHALL BE CONSIDERED TO HAVE A CONFLICT OF INTEREST IF: -SUCH DIRECTOR HAS EXISTING OR POTENTIAL FINANCIAL OR OTHER INTERESTS WHICH MIGHT IMPAIR OR REASONABLY APPEAR TO IMPAIR SUCH DIRECTOR'S INDEPENDENT, UNBIASED JUDGMENT IN THE DISCHARGE OF RESPONSIBILITIES TO THE SCHOOL, OR -SUCH DIRECTOR IS AWARE THAT A MEMBER OF THE DIRECTOR'S FAMILY OR ANY ORGANIZATION IN WHICH SUCH DIRECTOR OR FAMILY MEMBER IS AN OFFICER, DIRECTOR, EMPLOYEE, MEMBER, PARTNER, TRUSTEE, OR SHAREHOLDER, HAS AN EXISTING OR POTENTIAL FINANCIAL OR OTHER INTEREST WHICH MIGHT IMPAIR OR REASONABLY APPEAR TO IMPAIR SUCH DIRECTOR'S INDEPENDENT, UNBIASED JUDGMENT IN THEN DISCHARGE OF RESPONSIBILITIES TO THE SCHOOL. A FAMILY MEMBER IS HERE DEFINED AS A SPOUSE, PARENT, SIBLING, OR ANY OTHER RELATIVE RESIDING IN THE SAME HOUSEHOLD AS THE DIRECTOR. -ALL DIRECTORS SHALL DISCLOSE TO THE BOARD THROUGH THE BOARD CHAIR OR SECRETARY ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. FURTHERMORE, A DIRECTOR SHALL ABSENT HIM OR HERSELF FROM DISCUSSIONS OF, AND ABSTAIN FROM VOTING ON, SUCH MATTERS OF CONSIDERATION BY THE BOARD OR ITS COMMITTEES WHERE SUCH DIRECTOR HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE DIRECTOR HAVING A CONFLICT OR POTENTIAL CONFLICT ABSTAINED FROM THE VOTING. ANY DIRECTOR THAT IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST MAY REQUEST THE BOARD OR EXECUTIVE COMMITTEE TO RESOLVE THE QUESTION BY MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DECISIONS ARE MADE BY THE EXECUTIVE COMMITTEE. COMPENSATION IS DETERMINED BASED ON THE SALARIES OF OTHER SIMILAR SIZED NON-PROFITS AND OTHER THE SALARIES OF OTHER EXECUTIVE DIRECTORS AT OUTWARD BOUND. THE LAST REVIEW OF OFFICER COMPENSATION WAS PERFORMED IN 2014. THE EXECUTIVE DIRECTOR LOOKS AT THE SCOPE OF THE ROLE, CONSIDERS COMPARABLES (BOTH INSIDE AND OUTSIDE OF THE ORGANIZATION) AND THE BUDGET AND ARRIVES AT A COMPENSATION LEVEL, AND THEN DISCUSSES THAT SALARY WITH THE EXECUTIVE COMMITTEE. THIS WAS LAST PERFORMED IN 2014. 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.