2015-06-10T08:15:03-05:00 2014-12-31 341873282 CBIZ MHM LLC 222 SOUTH 9TH STREET SUITE 1000 MINNEAPOLIS MN 55402 990 2014-01-01 411543013 TRUE FRIENDS TRUE 9528520101 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 EDWARD STRACKE PRESIDENT/CEO 9528520101 2015-06-10 1 BRUCE THIEL P00526510 6123397811 2014 2016-02-25 16:41:14Z EDWARD STRACKE 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 7915522 0 X WWW.TRUEFRIENDS.ORG X 1985 MN ENHANCE THE QUALITY OF LIFE FOR PEOPLE WITH DISABILITIES. 11 11 495 0 701 0 2463128 2791035 5284103 4821684 4146 6995 14635 44431 7766012 7664145 789067 304633 0 0 3469954 3904592 0 0 464305 3526565 3738669 7785586 7947894 -19574 -283749 13233982 13925689 1407590 2440268 11826392 11485421 X PROVIDE LIFE-CHANGING EXPERIENCES THAT ENHANCE INDEPENDENCE AND SELF-ESTEEM FOR CHILDREN AND ADULTS WITH DISABILITIES. 0 0 3964146 291857 2325226 RESIDENTIAL CAMP - PROGRAM PROVIDES OPPORTUNITIES FOR PEOPLE WITH AND WITHOUT DISABILITIES TO BENEFIT FROM YEAR-ROUND, OUTDOOR RECREATIONAL AND LEISURE ACTIVITIES OFFERED AT CAMP FRIENDSHIP, CAMP EDEN WOOD, CAMP NEW HOPE, CAMP COURAGE AND CAMP COURAGE NORTH. TRADITIONAL AND SPECIALTY CAMP AND RESORT ACTIVITIES TEACH POWERFUL LESSONS IN COMMUNITY, CHARACTER AND SKILL DEVELOPMENT, HEALTHY LIVING WHILE IMPACTING SELF ESTEEM AND PROMOTE UNDERSTANDING, ACCEPTANCE, AND APPRECIATION FOR DIVERSITY IN HUMAN BEINGS. IN 2014, 1,843 CHILDREN AND ADULTS WERE SERVED WHILE 157 TEENAGERS VOLUNTEERED WITH OUR TRAINED STAFF THROUGH THE YOUTH LEADERSHIP PROGRAM WHERE THEY GAINED VALUABLE HANDS-ON EXPERIENCE IN LEARNING ABOUT PERSONS WITH DISABILITIES. 1174956 800717 VENTURES TRAVEL, LLC - PROGRAM OFFERS SPECIALIZED SUPERVISEDTRAVEL FOR PERSONS WITH DISABILITIES. VACATIONERS COOPERATIVELYPLAN THE DETAILS OF THEIR TRIP ASSISTED BY SPECIALLY TRAINEDTRAVEL GUIDES. BOTH IN AND OUT OF STATE TRIPS USE PUBLICRECREATIONAL AND COMMUNITY FACILITIES. IN 2014, 345 ADULTS WITHDISABILITIES TRAVELED WITH US, A 7% DECREASE OVER THE PRIORYEAR. 1056116 1209348 EDUCATION AND TRAINING SERVICES - PROGRAM PROVIDES EXPERIENTIALLEARNING AND ENVIRONMENTAL EDUCATION SERVICES FOR SCHOOLS, YOUTHAT RISK, AND OTHER NONPROFIT GROUPS AND TRANSITIONAL EMPLOYMENTAND WORK RELATED TRAINING FOR PEOPLE WITH AND WITHOUTDISABILITIES. 1033831 12776 486393 RESPITE AND FAMILY SERVICESTRUE STRIDES 1033831 12776 486393 7229049 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 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 17 0 495 0 1 1 0 0 0 0 1 1 0 0 0 1 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X STEVE MEYER 9528520101 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 JEFF BANGSBERG BOARD MEMBER 5.00 X 0 0 0 JERRY CARUSO BOARD MEMBER 5.00 X 0 0 0 MIMI FOGARTY BOARD MEMBER 5.00 X 0 0 0 BOB HARNETT BOARD MEMBER 5.00 X 0 0 0 DUCHESS HARRIS BOARD MEMBER 5.00 X 0 0 0 GREG JAEGER BOARD MEMBER 5.00 X 0 0 0 JAN MALCOLM BOARD MEMBER 5.00 X 0 0 0 FLOYD ADLEMAN CHAIR 5.00 X X 0 0 0 DAVID JONES VICE CHAIR 5.00 X X 0 0 0 CAROLE MILLS SECRETARY 5.00 X X 0 0 0 GREG WALLACE TREASURER 5.00 X X 0 0 0 EDWARD STRACKE PRESIDENT/CEO 32.00 8.00 X 118346 29587 16391 118346 29587 16391 1 0 1 0 REINHART FOODSERVICE 13400 COMMERCE BLVD ROGERS MN 553740058 FOOD 443577 MORTON BUILDING 252 W ADAMS MORTON IL 615500399 CONSTRUCTION 313774 CAMP LEADERS CAMP AVE STATION STANFORD CT 06907 INTERNATIONAL STUDENTS 113530 3 170555 1044865 1575615 94870 2791035 SERVICE FEES 721210 4821684 4821684 4821684 37 37 115538 100506 15032 15032 701 14331 31213 11498 31213 4540 0 6958 6958 6958 64420 170555 73192 -8772 -8772 65879 41926 23953 23953 CREDIT CARD REWARDS 900099 6784 6784 REIMBURSEMENTS 900099 3750 3750 CRP INCOME 900099 1569 1569 2115 2115 14218 7664145 4821684 701 50725 304633 304633 164324 24649 82163 57512 3314102 3036669 86190 191243 170991 163539 1029 6423 255175 189197 17944 48034 119476 100577 7081 11818 52598 23671 9967 18960 29901 21983 2824 5094 2637 1939 249 449 610496 541494 11019 57983 99014 93133 5881 507798 474111 6732 26955 532337 513203 8832 10302 35271 23358 2244 9669 39310 39310 349567 341844 7723 301637 286730 10253 4654 GENERAL PROGRAM 511849 511849 MEALS & FOOD 441912 441912 STAFF DEV/RECOGNITION 60257 59098 290 869 BAD DEBTS 42561 34102 8459 2048 2048 7947894 7229049 254540 464305 140128 330469 104218 1254 228250 326734 247773 421357 1125 1125 99474 110157 14235453 5182527 8674079 9052926 100000 100000 3638935 3581667 13233982 13925689 302475 388769 360374 387598 130000 614741 1663901 1407590 2440268 X 7361970 7186087 1313089 1173361 3151333 3125973 11826392 11485421 13233982 13925689 X -283749 -57222 X 0 1 X 1 0 X 1232339 1267231 7393064 2463128 2791035 15146797 1232339 1267231 7393064 2463128 2791035 15146797 15146797 190 514 153 363 37 1257 18502 11849 19076 49427 15197481 20066665 0.99670 0.98880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3145320 299 -24062 5274 3116283 2764043 1000 385813 5536 3145320 92631 2646838 29805 5231 2764043 98265 125 -884 4875 92631 100000 3437 5172 98265 0.00000 0.00000 1.00000 1 1 1 2757869 2757869 9979923 4288490 5691433 1208921 817431 391490 288740 76606 212134 9052926 CASH VALUE OF LIFE INSURANCE 41596 BENEFICIAL INTEREST IN PREPETUAL TRUSTS 3014578 VALUE OF FUTURE INTEREST GIFTS 525493 3581667 DUE TO TRUE FRIENDS FOUNDATION 1663901 1663901 X PART X, LINE 2: SCHEDULE D, PART X, LINE 5 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 UNREALTED 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 YEARS ENDED DECEMBER 31, 2014 AND 2013. FORM 990 SCHEDULE D, PART V, LINE 4 THE NOREEN ENDOWMENT FUND EARNINGS/APPRECIATION ARE TO BE USED FOR A FEE ABATEMENT PROGRAM FOR CAMP NEW HOPE. 15% OF THE INTEREST EARNED IS ALLOWED TO BE UTILIZED ON CAMP NEW HOPE FOR CAMP CONSTRUCTION AND REMODELING PURPOSES. OTHER ENDOWMENT FUNDS CONSIST OF PERPETUAL TRUSTS CREATED TO GENERATE INCOME. DISTRIBUTIONS OF PERPETUAL TRUST INCOME RECEIVED BY TRUE FRIENDS ARE TO BE USED TO SUPPORT CAMP OPERATIONS. CIRCLE OF FRIENDS 196640 170555 26085 3150 19330 15611 35101 DANCE WITH COURAGE 19835 19835 1 18500 18500 234975 170555 64420 3150 19330 15611 35101 73192 -8772 1 CAMPER FEE ABATEMENT 617 304633 PART I, LINE 2: IN 2014 THERE WAS A THREE TIER PRICING BASED ON CARE LEVEL. CUSTOMERS WERE ASKED TO COMPLETE A FINANCIAL ASSISTANCE APPLICATION. ASSISTANCE WAS AWARDED BASED ON FINANCIAL NEED AND THE CUSTOMER'S ABILITY TO PAY. CUSTOMERS WERE ASKED TO PAY AT LEAST THE MINIMUM DEPOSIT. ONLY A FEW FULL ASSISTANCE AWARDS WERE AWARDED. X X X 0 0 0 0 0 0 0 1 0 EDWARD STRACKE PRESIDENT/CEO 118346 29587 0 0 0 0 3550 888 9563 2390 131459 32865 0 0 PART I, LINE 7 THE CEO PERFORMANCE REVIEW COMMITTEE IS MADE UP OF THE BOARD CHAIR OF TRUE FRIENDS AND THE BOARD CHAIR OF TRUE FRIENDS FOUNDATION PLUS THREE OTHER INTERLOCKING BOARD MEMBERS. PERFORMANCE GOALS ARE ESTABLISHED AND APPROVED BY THE COMMITTEE; EACH GOAL IS ASSIGNED A SET NUMBER OF POINTS AND SCORED ACCORDING TO HOW WELL THE CEO PERFORMED FOR THAT PARTICULAR GOAL. THE PERCENTAGE OF THE BONUS IS CALCULATED BY DIVIDING THE TOTAL POINTS EARNED BY THE TOTAL POINTS POSSIBLE. X 6 11265 COMP PROP/SELL PRICE X 1 31213 FMV X 4 10974 COMPARABLE PROPERTY X AUCTION ITEMS 54 23770 SELLING PRICE X BUILDING REPAIRS & IMPROVEMENTS 23 13208 COMPARABLE PROPERTY X CONST. COSTS 2 3240 COMPARABLE PROPERTY X SUPPLIES 1 1200 COMPARABLE PROPERTY 0 0 1 PART I, COLUMN (B): THE AMOUNT IN CLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: TRUE FRIENDS ACCEPTS CAR DONATIONS AND USES A THIRD PARTY AGENT TO ACCEPT, PROCESS, AND SELL MOTOR VEHICLES ON THEIR BEHALF. FORM 990, PART VI, SECTION B, LINE 11 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 15A 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 & 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 2014. 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 STATMENTS ARE AVAILABLE UPON REQUEST WHICH IS PUBLICLY STATED IN THE ANNUAL REPORT. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUSTS -57,222. FORM 990, PART VI, LINE 1A: THE EXECUTIVE COMMITTEE HAS BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY IN BETWEEN REGULARLY SCHEDULED BOARD MEETINGS. ALL BOARD MEMBERS ARE INVITED TO ATTEND EXECUTIVE COMMITTEE MEETINGS TO PARTICIPATE IN DISCUSSION BUT ONLY THE EXECUTIVE COMMITTEE MEMBERS ARE ABLE TO VOTE. VENTURES TRAVEL LLC 10509 108TH ST NORTHWEST ANNANDALE MN 55302 201232845 TRAVEL MN 800719 402319 N/A TRUE FRIENDS FOUNDATION 10509 108TH STREET NW ANNANDALE MN 55302 411645512 SUPPORT ORG MN 501(C)(3) LINE 11A, I N/A 0 0 0 1 0 1 0 0 0 0 0 0 1 0 1 1 0 1 0 0