2014-08-12T09:17:47-05:00 2013-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2013-01-01 841549065 THE OUTDOOR FOUNDATION OUTD 3034443353 4909 PEARL EAST CIRCLE SUITE 300 BOULDER CO 80301 LORI HERRERA EXECUTIVE VICE PRESIDENT 3034443353 2014-08-11 1 DORI J EGGETT P00645252 3037409400 2013 2015-11-30 17:44:51Z LORI HERRERA 4909 PEARL E CIRCLE STE 300 BOULDER CO 80301 1927503 0 X HTTP://WWW.OUTDOORFOUNDATION.ORG X 2000 CO TO INSPIRE AND GROW GENERATIONS OF OUTDOOR ENTHUSIASTS. 10 10 0 10 0 0 1595070 1837082 0 0 1000 1143 0 -137391 1596070 1700834 387482 608581 0 0 334099 436836 0 0 35906 907709 526974 1629290 1572391 -33220 128443 1009296 1072832 80001 15264 929295 1057568 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 1427838 608581 OUTREACH PROGRAM: EDUCATING, PROMOTING THE BENEFITS OFACTIVE OUTDOOR RECREATION (INCLUDING HEALTH, NATURALSOLUTION TO THE OBESITY CRISIS). 1427838 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 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 42 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 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 BOARD MEMBER 2.50 2.00 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 0.00 X 0 0 0 LARRY SELZER BOARD MEMBER 2.50 0.00 X 0 0 0 STEVE SHUSTER BOARD MEMBER 2.50 0.00 X 0 0 0 BEAVER THEODOSAKIS BOARD MEMBER 2.50 0.00 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 3.50 0.00 X 0 0 0 MIKE MONIZ BOARD MEMBER 2.50 0.00 X 0 0 0 FRANK HUGELMEYER PRESIDENT/CEO 12.00 45.00 X 45378 257141 49153 LORI HERRERA EXEC. VP/COO 12.00 45.00 X 25315 143450 39725 CHRISTINE FANNING EXECUTIVE DIRECTOR 45.00 0.00 X 175067 0 19235 245760 400591 108113 1 0 1 0 0 278223 215000 1343859 1837082 1143 1143 89278 278223 226669 -137391 -137391 1700834 0 0 -136248 608581 608581 194302 163049 25253 6000 197948 160723 23251 13974 11953 7192 4761 3207 2599 608 29426 26005 3421 81301 81301 9145 9145 15960 28 15932 46379 32965 13414 2660 2612 48 4722 4722 64340 50544 13796 237167 231116 6051 3242 3242 RESEARCH FEES 60769 60769 RECRUITMENT EXPENSE 907 907 GRAPHIC DESIGN 382 382 1572391 1427838 108647 35906 593763 661759 4750 2560 45203 44594 3851 609 406932 407904 1009296 1072832 27309 5138 52692 10126 80001 15264 X 613452 662868 315843 394700 929295 1057568 1009296 1072832 128443 -170 0 X 0 1 X 1 0 X X X 0 0 0 OUTDOOR INDUSTRY ASSOCIATION 841143854 501(C)(6) 1 1 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45203 44594 609 609 OTHER INVESTMENTS 407904 C 407904 RELATED PARTY PAYABLE 10126 10126 X 2008833 -170 81500 226669 307999 1700834 0 1700834 1880560 81500 226669 308169 1572391 0 1572391 PART X, LINE 2: EXPLANATION: 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, 2013 AND 2012. 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, 2013 AND 2012. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2010 THROUGH THE CURRENT YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 226,669. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 226,669. OUTSIDERS BALL 367501 278223 89278 20220 59278 17536 129635 367501 278223 89278 20220 59278 17536 129635 226669 -137391 1 TRUSTEES OF TUFTS COLLEGE 80 GEORGE STREET MEDFORD MA 02155 042103634 501(C)(3) 5000 DONATION BIG CITY MOUNTAINEERS 710 10TH STREET SUITE 120 GOLDEN CO 80401 650200163 501(C)(3) 10000 DONATION AUSTIN EXPLORE INC 2121 E CESAR CHAVEZ ST AUSTIN TX 78702 205496495 501(C)(3) 10000 DONATION BOYS & GIRLS CLUB OF NORTH LAKE TAHOE PO BOX 1617 KINGS BEACH CA 96143 311549603 501(C)(3) 10000 DONATION EARTHSTONE INSTITUTE 710 10TH STREET SUITE 100 GOLDEN CO 80401 131611981 501(C)(3) 10000 DONATION FIRST DESCENTS 767 SANTA FE DENVER CO 80204 810539964 501(C)(3) 25000 DONATION GEDAKINA INC PO BOX 500 NORWICH VT 05055 331075692 501(C)(3) 10000 DONATION NORTH CASCADE INSTITUTE 810 STATE ROUTE 20 SEDROWOOLLEY WA 98284 911327775 501(C)(3) 25000 DONATION PEAK 7 ADVENTURES 14617 NORTH NEWPORT HIGHWAY MEAD WA 99021 204723348 501(C)(3) 25000 DONATION TEENS TO TRAILS PO BOX 116 EDGECOMB ME 04556 205368319 501(C)(3) 10000 DONATION TEENS TO TRAILS PO BOX 117 EDGECOMB ME 04556 205368320 501(C)(3) 5000 DONATION VOYAGUER OUTWARD BOUND SCHOOL 179 ROBIE STREET SUITE 295 SAINT PAUL MN 55107 410877459 501(C)(3) 25000 DONATION YELLOWSTONE PARK FOUNDATION 222 E MAIN STREET SUITE 301 BOZEMAN MT 59715 830311166 501(C)(3) 25000 DONATION TOWN OF BOSTON PO BOX 69 BENSON NC 27504 566001176 501(C)(3) 7500 DONATION GGCF - LAST 625 LYNNDALE COURT SUITE A GREENVILLE NC 27858 562152669 501(C)(3) 7460 DONATION CAROLINA MOUNTAIN LAND CONSERVANCY 847 CASE STREET HENDERSONVILLE NC 28792 566449365 501(C)(3) 7500 DONATION MOGO MOBILE INC 3405 HOLIDAY LANE BLACKSBURG VA 24060 452415693 501(C)(3) 5000 DONATION THOUSAND ISLAND LAND TRUST INC PO BOX 238 CLAYTON NY 13624 222629183 501(C)(3) 5000 DONATION THE DREAM PROGRAM 87 ELM STREET WINOOSKI VT 05404 260030908 501(C)(3) 5000 DONATION NORTH END ACTION TEAM 654 MAIN STREET MIDDLETOWN CT 06457 061568216 501(C)(3) 5000 DONATION SQUAM LAKES ASSOCIATION PO BOX 204 HOLDERNESS NH 03245 020256498 501(C)(3) 5000 DONATION THE INSTITUTE FOR THE STUDY & PRACTICE OF NONVIOLENCE 265 OXFORD STREET PROVIDENCE RI 02905 050517863 501(C)(3) 5000 DONATION CITY PARKS ALLIANCE 2121 WARD COURT NW 5TH FLOOR WASHINGTON DC 20037 800015566 501(C)(3) 5000 DONATION 23 PART I, LINE 2: ALL RECIPIENTS ARE PROVIDING REPORTS THAT WILL TURN INTO A MASTER REPORT. X X X X 0 0 0 0 0 0 0 0 0 FRANK HUGELMEYER PRESIDENT/CEO 45378 257141 0 0 0 0 2310 13090 5063 28690 52751 298921 0 0 LORI HERRERA EXEC. VP/COO 25315 143450 0 0 0 0 1500 8500 4459 25266 31274 177216 0 0 CHRISTINE FANNING EXECUTIVE DIRECTOR 175067 0 0 0 0 0 5000 0 14235 0 194302 0 0 0 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 215000 CASH OUTDOOR INDUSTRY ASSOCIATION P 436836 CASH