2014-08-13T10:45:53-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2013-01-01 410877459 VOYAGEUR OUTWARD BOUND SCHOOL VOYA 2183655761 179 ROBIE ST EAST NO 295 ST PAUL MN 55107 JACK LEE EXECUTIVE DIRECTOR 2183655761 2014-08-06 1 CHRISTINE OLSEN P01591802 6123764500 2013 2015-11-30 17:44:51Z JACK LEE 179 ROBIE ST EAST NO 295 ST PAUL MN 55107 3098608 0 X WWW.VOBS.ORG X 1963 MN CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 18 18 144 50 0 0 607984 645310 2062518 2447217 61 1110 1821 -9668 2672384 3083969 185940 238770 0 0 1331089 1586321 0 0 120827 1104504 1195126 2621533 3020217 50851 63752 1365527 1511203 170098 255271 1195429 1255932 CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 0 0 2021305 238770 2041165 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. 198788 0 200000 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. 203153 0 206052 GROUPS: WE PROVIDE EDUCATIONAL PROGRAMS TO SCHOOLS AND NON-PROFITS TO HELP PARITICIPANTS DISCOVER MORE ABOUT THEMSELVES, DEVELOP AS LEADERS AND COLLABORATE TOGETHER EFFECTIVELY. 2423246 1 1 0 0 0 0 0 0 0 1 1 1 0 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 11 0 144 1 0 0 0 0 0 0 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 PEG SKOLD 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 DON URAM TREASURER 1.00 X X 0 0 0 JESSICA ALTMANN SECRETARY 1.00 X X 0 0 0 DAMON ANDERSON DIRECTOR 1.00 X 0 0 0 PETER BAILEY DIRECTOR 1.00 X 0 0 0 CHRIS COHEN 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 JENNIFER GREIBER CARY DIRECTOR 1.00 X 0 0 0 JULIE HIGNELL DIRECTOR 1.00 X 0 0 0 JUDSON DAYTON 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 TIM MANNING DIRECTOR 1.00 X 0 0 0 KIM MOORE BAILEY DIRECTOR 1.00 X 0 0 0 TED MOORES DIRECTOR 1.00 X 0 0 0 JERRY ROSEN DIRECTOR 1.00 X 0 0 0 DEBORAH ZACHERY DIRECTOR 1.00 X 0 0 0 JACK LEE EXECUTIVE DIRECTOR 40.00 X 99550 0 24612 99550 0 24612 0 0 0 0 OUTWARD BOUND SERVICES GROUP 2582 RICEVILLE ROAD ASHEVILLE NC 28805 CALL CENTER AND APPLICANT SCREENING SERV 222452 1 32100 613210 256924 645310 TUITION/PROGRAM REVENU 611600 2447217 2447217 2447217 1110 1110 3800 32100 14639 -10839 -10839 MISCELLANEOUS REVENUE 900099 1171 1171 1171 3083969 2447217 0 -8558 238770 238770 118009 88507 29502 1165193 1012592 128338 24263 207006 153257 44161 9588 96113 76141 16023 3949 222452 186860 27139 8453 6832 2399 4433 38782 38782 20858 1626 6897 12335 46923 37539 9384 312678 255135 52417 5126 36641 31167 5236 238 92959 83441 7510 2008 84914 81737 2580 597 75945 68077 6498 1370 108747 97480 9305 1962 VEHICLES/VESSELS 52733 47270 4512 951 CHARTER FEES 44032 22016 22016 MISCELLANEOUS 26530 6038 13824 6668 DONATED PROGRAM SUPPLIE 24100 24100 3020217 2423246 476144 120827 577944 343017 243272 186513 17500 49474 29538 252427 9039 46626 81145 2236917 1797190 450647 439727 149861 1365527 1511203 137512 183677 32586 71594 170098 255271 X 756677 862156 64859 19758 373893 374018 1195429 1255932 1365527 1511203 63752 -3249 0 X 0 1 X 1 0 X 26298 2240110 607984 645310 3519702 2062518 2447217 4509735 26298 2240110 2670502 3092527 8029437 62500 64934 127434 937577 118418 151671 1207666 937577 180918 216605 1335100 6694337 23838 1456 3370 61 1110 29835 23838 1456 3370 61 1110 29835 1821 4971 6792 50136 1456 2243480 2672384 3098608 8066064 0.82990 0.77410 0.00370 0.00580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 197000 125 -2439 194686 103626 61 -93313 197000 90488 505 3370 -9263 103626 94789 -919 3382 90488 84564 14550 16732 21057 94789 0.00000 1.00000 0.00000 0 0 60032 60032 1197107 913531 283576 949722 883659 66063 30056 30056 439727 FIXED INCOME MUTUAL FUNDS 149861 C 149861 X 2856589 -3249 14639 11390 2845199 238770 238770 3083969 2796086 14639 14639 2781447 238770 238770 3020217 PART V, LINE 4: VOBS' ENDOWMENT CONSISTS OF DONOR RESTRICTED FUNDS ESTABLISHED TO PROVIDE FOR THE LONG-TERM SUPPORT OF VOBS AND ITS PROGRAMS THROUGH THE ISSUANCE OF STUDENT SCHOLARSHIPS. PART X, LINE 2: 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 2010 THROUGH 2012. VOBS HAD NO INCOME TAX EXPENSE OR CASH PAYMENTS FOR INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 14,639. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 238,770. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 14,639. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 238,770. SCHEDULE D, PART V, COLUMNS (B) AND (C) EXPLANATION FOR CHANGE BETWEEN PRIOR YEAR ENDING BALANCE AND CURRENT YEAR BEGINNING BALANCE IN ENDOWMENT FUNDS: THE TOTAL DIFFERENCE BETWEEN THE 2001 ENDING BALANCE AND THE 2012 BEGINNING BALANCE IS $93,374. THE DIFFERENCE IS ATTRIBUTABLE TO THE BALANCE OF ENDOWMENT ASSETS BEING CLASSIFIED IN PRIOR YEARS AS "NET OF THE AMOUNT INVESTED IN OPERATIONS" OF THE PARENT COMPANY (OUTWARD BOUND USA). FOR THE CURRENT YEAR THE ENDOWMENT BALANCE IS BEING APPROPRIATELY REPORTED AT THE ORIGINAL GIFT AMOUNT THAT WAS PERMENTLY RESTRICTED. OCT CIRCLE UP 35900 32100 3800 50 2813 5926 5850 35900 32100 3800 50 2813 5926 5850 14639 -10839 1 SCHOLARSHIPS AND TUITION DISCOUNTS 137 238770 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 232824 FAIR MARKET VALUE X 1 500 FAIR MARKET VALUE X DOG FOOD 1 18000 PURCHASE COST X TENTS/ ACCESS 1 3000 FAIR MARKET VALUE X SLED DOGS 6 2400 STANDARD COST X FREIGHTING DO 1 200 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 COMMITTEE SHALL HAVE THE AUTHORITY TO ACT FOR THE BOARD ON ALL MATTERS EXCEPT FOR THE FOLLOWING WHICH SHALL BE RESERVED FOR THE BOARD: EXECUTIVE DIRECTOR SELECTION AND TERMINATION, DIRECTOR AND OFFICER ELECTION, CHANGES OF THE SCHOOL'S MISSION AND PURPOSE, CHANGES TO THE ARTICLES OF INCORPORATION AND BYLAWS, ADOPTION OF THE ANNUAL BUDGET, AND CONFERRAL OF HONORS. PROVIDED IT IS WITHIN THE ORDINARY COURSE OF BUSINESS AND CONSISTENT WITH THE BUDGET AND POLICY GUIDELINES APPROVED BY THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO INCUR INDEBTEDNESS AND BUY AND SELL ASSETS OF THE SCHOOL. THESE BYLAWS OR OTHER BOARD POLICIES MAY RESERVE OTHER POWERS FOR THE BOARD. THE EXECUTIVE COMMITTEE SHALL ALSO OVERSEE THE WORK OF BOARD COMMITTEES, OVERSEE THE SCHOOL'S PLANNING PROCESS AND EVALUATE THE SCHOOL'S PROGRESS ON ACHIEVING THE PLAN GOALS. IT ALSO SUPPORTS THE EXECUTIVE DIRECTOR IN FULFILLING THE RESPONSIBILITIES OF THE POSITION, ASSESS THEIR PERFORMANCE AND REVIEW AT LEAST ANNUALLY HIS/HER COMPENSATION AND OTHER CONDITIONS OF EMPLOYMENT. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS NECESSARY TO CONDUCT ITS BUSINESS AS DETERMINED BY THE CHAIR. IT SHALL BE THE RESPONSIBILITY OF THE CHAIR TO KEEP THE BOARD INFORMED AS TO THE ACTIONS AND DISCUSSIONS OF THE EXECUTIVE COMMITTEE. MINUTES SHALL BE TAKEN AND DISTRIBUTED TO ALL DIRECTORS FOR SUBSEQUENT RATIFICATION BY THE BOARD AT ITS NEXT REGULAR MEETING. A MAJORITY OF EXECUTIVE COMMITTEE MEMBERS SHALL CONSTITUTE A QUORUM. AN AFFIRMATIVE VOTE OF A MAJORITY OF THE EXECUTIVE COMMITTEE DIRECTORS PRESENT AT A MEETING AT WHICH A QUORUM EXISTS SHALL BE SUFFICIENT FOR ANY ACTION OF THE EXECUTIVE COMMITTEE. 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 EXECURIVE COMMITREE 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 2013. 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.