2013-11-20T12:49:50-06:00 2013-06-30 383635706 REHMANN ROBSON 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2012-07-01 381366931 LEADER DOGS FOR THE BLIND LEAD 2486519011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 SUSAN M DANIELS 2486519011 2013-11-13 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2013-11-13 2012 2015-11-30 17:44:51Z SUSAN M DANIELS 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 16727463 0 X WWW.LEADERDOG.ORG X 1952 MI EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR INDEPENDENT TRAVEL THROUGH QUALITY LEADER DOGS, HIGHLY EFFECTIVE CLIENT INSTRUCTION, AND INNOVATIVE SERVICES. 26 26 147 999 9000 0 7762886 15858050 0 0 367767 61988 175622 218472 8306275 16138510 0 2983317 0 0 7078205 6890967 54000 66000 1692393 4469400 4102210 11601605 14042494 -3295330 2096016 16731638 18624478 3412624 3238717 13319014 15385761 X EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR INDEPENDENT TRAVEL THROUGH QUALITY LEADER DOGS, HIGHLY EFFECTIVE CLIENT INSTRUCTION, AND INNOVATIVE SERVICES. 0 0 7174027 21016 GUIDE DOG TRAINING: SINCE 1939, LEADER DOGS HAS OPERATED ONE OF THE WORLD'S MOST RESPECTED AND INNOVATIVE GUIDE DOG PROGRAMS. THE FREE, 26-DAY RESIDENTIAL TRAINING PROGRAM WELCOMES CLIENTS WHO ARE LEGALLY BLIND, AT LEAST 16 YEARS OLD, HAVE GOOD ORIENTATION AND MOBILITY SKILLS AND ARE ABLE TO CARE FOR THEIR DOG.TRAINING IS PERSONALIZED FOR EACH CLIENT. THANKS TO SOPHISTICATED BREEDING, PUPPY RAISING AND DOG TRAINING PROGRAMS, LEADER DOGS IS ABLE TO MATCH CLIENTS WITH A DOG THAT BEST FITS THEIR LIFESTYLE, TRAVEL PACE, PHYSICAL SIZE, STAMINA AND OTHER CONSIDERATIONS. CLIENTS HAVE THE OPPORTUNITY TO TRAIN WITH THEIR GUIDE DOG IN A WIDE VARIETY OF SITUATIONS TO FIT THEIR CURRENT AND FUTURE NEEDS, INCLUDING URBAN, SUBURBAN AND RURAL LOCATIONS; COLLEGE CAMPUSES; BUSY STORES AND MALLS AND OTHER ENVIRONMENTS. 119354 GPS TECHNOLOGY: CLIENTS RECEIVE AND ARE INSTRUCTED IN THE USE OF A FREE GPS DEVICE THAT PROVIDES LOCATION, DIRECTION, STREET NAME, NEARBY POINTS OF INTEREST AND OTHER INFORMATION.THIS TECHNOLOGY EMPOWERS CLIENTS TO IDENTIFY THEIR CURRENT LOCATION AND PLAN THEIR OWN TRAVEL, RATHER THAN RELYING ON OTHERS TO FILL THIS NEED.GPS TECHNOLOGY ALLOWS PEOPLE TO TRAVEL FURTHER AND EXPLORE NEW DESTINATIONS. 522191 VOLUNTEER AND COMMUNITY OUTREACH PROGRAM: THE LEADER DOG VOLUNTEER PROGRAM PROVIDES AN OPPORTUNITY FOR VOLUNTEERS TO MAKE A DIFFERENCE IN THE LIVES OF PEOPLE WHO ARE BLIND AND VISUALLY IMPAIRED. VOLUNTEERS ARE INTEGRAL TO DAILY OPERATIONS AND SUPPORT LEADER DOG, BOTH LOCALLY AND ACROSS THE COUNTRY, IN PROVIDING LIFE-ENHANCING SERVICES TO OUR STUDENTS. VOLUNTEERS CONTRIBUTE THEIR TIME, ENERGY AND A VARIETY OF SKILLS AND TALENTS IN MANY AREAS OF THE ORGANIZATION INCLUDING DOG CARE, STUDENT ASSISTANCE, PUBLIC PRESENTATIONS AND ADMINISTRATIVE SUPPORT.-THE COMMUNITY OUTREACH PORTION OF THE PROGRAM ALLOWS LEADER DOGS TO UTILIZE VOLUNTEERS TO REACH OUT TO THE COMMUNITY PROVIDING EDUCATIONAL INFORMATION ABOUT DOG GUIDES, LEADER DOG OPERATIONS, AND A SENSE ABOUT WHAT IT IS LIKE TO BE BLIND OR VISUALLY IMPAIRED. COMMUNITY OUTREACH IS CONDUCTED ACROSS THE COUNTRY BY VOLUNTEERS WHO ATTEND, SPEAK OR GIVE PRESENTATIONS BEFORE VARIOUS GROUPS IN SCHOOL, CORPORATE, OR COMMUNITY CLUB SETTINGS. 281781 ORIENTATION & MOBILITY (O&M) TRAINING: THE FIRST SEVEN-DAY RESIDENTIAL O&M PROGRAM EMPOWERS PEOPLE BY PROVIDING THE SKILLS NEEDED TO TRAVEL SAFELY USING A WHITE CANE IN A MUCH SHORTER TIMEFRAME THAN TRADITIONAL O&M PROGRAMS. O&M TRAINING IS THE FIRST STEP TOWARD BECOMING AN INDEPENDENT TRAVELER.TRAINING FOCUSES ON CANE SKILLS AND MAINTAINING ORIENTATION WHILE TRAVELING. IT IS PROVIDED ON A 1:1 CLIENT-TO-INSTRUCTOR RATIO AND IS PERSONALIZED FOR EACH CLIENT'S INDIVIDUAL NEEDS AND CAPABILITIES.THE TRAINING IS PROVIDED FREE OF CHARGE TO ANYBODY WHO IS LEGALLY BLIND AND AT LEAST 16 YEARS OF AGE, REGARDLESS OF WHETHER OR NOT THEY PLAN TO EVENTUALLY TRAIN WITH A GUIDE DOG. 2983317 2983317 PROVIDE FINANCIAL SUPPORT TO LEADER DOGS FOR THE BLIND FOUNDATION 3265098 2983317 11080670 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 24 1 1 147 1 1 1 1 CA 0 0 0 1 1 0 0 0 0 X 26 26 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI AL AR CA CT DC GA ID IN KS LA MD MS MT NV NJ NY ND OK PA SC TN VA WV WY AK AZ CO DE FL IL IA KY ME MA MN MO NE NH NM NC OH OR RI SD TX VT WA WI X X LORENE SUIDAN 2486519011 1039 SOUTH ROCHESTER RD ROCHESTER MI 48307 HAROLD GARDNER 1.00 X X 0 0 0 JOHN HEBERT 1.00 X X 0 0 0 BRIAN HUNTER 1.00 X X 0 0 0 MARGARET DIMOND 1.00 X X 0 0 0 ANNA BILITI 0.50 X 0 0 0 CHARLES BISEL 0.50 X 0 0 0 DR WILLIAM BROWN 0.50 X 0 0 0 WILLIAM CARTY 0.50 X 0 0 0 MICHAEL COX 0.50 X 0 0 0 KATHRYN DAVIS 0.50 X 0 0 0 DEBBIE DAYTON 0.50 X 0 0 0 PAUL EDWARDS 0.50 X 0 0 0 LON GROSSMAN 0.50 X 0 0 0 STEVE GUARINI 0.50 X 0 0 0 GREGORY GUIDICE 0.50 X 0 0 0 MIKE KOMARA 0.50 X 0 0 0 SCOTT KOWALKOWSKI 0.50 X 0 0 0 THOMAS MCNULTY 0.50 X 0 0 0 CURTIS NORENBERG 0.50 X 0 0 0 WILLIAM O'NEILL 0.50 X 0 0 0 STEPHEN R POLK 0.50 X 0 0 0 PAUL PREKETES 0.50 X 0 0 0 AVRIL RINN 0.50 X 0 0 0 LISA SATAWA 0.50 X 0 0 0 JUDGE PAUL TERANES 1.00 X 0 0 0 JOHN VILLA 0.50 X 0 0 0 SUSAN M DANIELS 40.00 X 206322 0 22747 RODNEY HANELINE 40.00 X 131549 0 15812 LORENE SUIDAN 40.00 X 53869 0 2299 DR DAVID SMITH 40.00 X 117716 0 13326 MELISSA WEISSE 40.00 X 112468 0 13338 621924 0 67522 4 0 1 0 0 8116 15849934 1131898 15858050 44846 44846 465262 13201 461321 0 3941 13201 17142 17142 194535 8116 67128 127407 127407 41216 5947 35269 35269 80337 54557 25780 25780 OTHER INCOME 900099 30016 21016 9000 30016 16138510 21016 9000 250444 2983317 2983317 506770 152148 354622 4954066 3748084 678495 527487 314370 240704 49150 24516 681597 541523 83254 56820 434164 332426 67880 33858 53575 27546 26029 42500 42500 66000 66000 786257 173714 229304 383239 414086 147287 141856 124943 780400 511395 249306 19699 255597 223810 11180 20607 872709 792782 79927 151969 136384 12591 2994 STUDENT AND CANINE EXPE 624626 618036 3162 3428 LIONS CLUB EXPENSES 120491 120491 ALLOCATED G&A CHARGES 0 358569 -761342 402773 14042494 11080670 1269431 1692393 822112 1481219 788651 585797 467293 351176 148780 1171074 139447 77573 128747 135586 21904076 10775207 11861047 11128869 1173576 2327752 1201985 1365432 16731638 18624478 644106 607736 39514 30000 2502532 2362846 226472 238135 3412624 3238717 X 10621703 11454795 1172629 1401073 1524682 2529893 13319014 15385761 16731638 18624478 2096016 -29269 0 X X 0 1 X 1 0 X 8338074 7436803 7536677 7762886 15858050 46932490 8338074 7436803 7536677 7762886 15858050 46932490 108225 46824265 913596 781186 658633 820408 44846 3218669 9000 9000 -6853 26879 28132 4235 21016 73409 50233568 121614 0.93210 0.88950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 716880 955000 -15959 46390 1609531 688326 15000 47357 33803 716880 681517 10000 31980 35171 688326 638045 91723 48251 681517 639894 7662 9511 638045 1.00000 0 0 419541 419541 17609409 7316027 10293382 2725264 2496671 228593 1149862 962509 187353 11128869 OTHER ASSETS 5543 CONSTRUCTION IN PROGRESS 193439 BENEFICIAL INTERESTS IN TRUSTS 901491 LIFE INSURANCE 264959 1365432 GIFT ANNUITY LIABILITY 238135 238135 X 16120306 -29269 11065 -18204 16138510 0 16138510 14053559 11065 11065 14042494 0 14042494 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION USES ALL OF THE NET INVESTMENT INCOME FROM THE ENDOWMENT FUNDS FOR UNRESTRICTED PURPOSES, AS THE CASH FLOWS AND OTHER FINANCIAL REQUIREMENTS DICTATE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740 FOR THE TAX YEARS 2009 THROUGH 2013, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF JUNE 30, 2013. THE ORGANIZATION CONCLUDED THAT THERE IS NO SIGNIFICANT UNCERTAIN TAX POSITION REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNT ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2013, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. X X X X X X 1 HUNTSINGER & JEFFER INC 809 BROOK HILL CIRCLE RICHMOND VA 23227 DEVELOPED AND FULFILLED DIRECT MAIL CAMPAIGN 0 750505 66000 684505 750505 66000 684505 AL AK AR CA CO CT DE FL GA ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY AZ LEAD IN THE HOLIDAYS 202651 8116 194535 25844 41284 202651 8116 194535 25844 41284 67128 127407 41216 5000 947 1 0.25000 41216 5000 947 5947 35269 MI 1 0 0 0 0.05000 0.95000 DAVID HARMON 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 0 MAUREEN SMITH 3500 PLANNED, COORDINATED AND IMPLEMENTED THE LOGISTICS FOR OBTAINING LICENSE, PRINTING OF RAFFLE TICKETS, GETTING PRIZES, AND WORKED WITH VOLUNTEER STAFF TO SELL RAFFLE TICKETS. MAINTAINED APPROPRIATE LISTINGS OF SALES AND RECONCILED SAME WITH ACCOUNTING STAFF. X 0 EXPLANATION OF FUNDRAISING PAYMENTS SCHEDULE G, PART I, LINE 2B, COLUMN (V) IN ADDITION TO THE $66,000 PAID TO THE PROFESSIONAL FUNDRAISER FOR CONSULTING SERVICES, THE ORGANIZATION ALSO PAID HUNTSINGER & JEFFER INC. $376,016 FOR FUNDRAISING EXPENSES. THE AGREEMENT DISTINGUISHES PAYMENTS FOR PROFESSIONAL FUNDRAISING SERVICES FROM EXPENSE PAYMENTS AS FOLLOWS: THE AGREEMENT LISTS THE MONTHLY CONSULTING FEE FOR THE PERIOD OF THE CONTRACT. IT THEN LISTS THE ADDITIONAL SERVICES AND COSTS REQUIRED TO PRINT AND MAIL THE DIRECT MAILERS. THE AGREEMENT DESCRIBES HOW THESE COSTS WILL BE DETERMINED AND WHEN THEY ARE DUE AND PAYABLE TO THE FUNDRAISER. 1 LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 501(C)(3) 2983317 TO RECEIVE AND ADMINISTER FUNDS FOR LEADER DOGS FOR THE BLIND 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE FOUNDATION SHALL ANNUALLY NOTIFY THE PRESIDENT OF THE ORGANIZATION OF THE TYPE AND AMOUNT OF SUPPORT PROVIDED BY THE FOUNDATION TO THE ORGANIZATION DURING THE PREVIOUS YEAR. THE FOUNDATION IS ALSO REQUIRED TO PROVIDE A COPY OF ITS MOST RECENTLY FILED FORM 990 TO THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 SUSAN M DANIELS 206322 0 0 0 0 0 0 0 22747 0 229069 0 0 0 X 1 990337 STOCK MARKET VALUE X DOG FOOD 1 53603 COST OF DONATED PROPERTY X CANINE MEDICATIONS 1 44920 COST OF DONATED PROPERTY X CANINE SUPPLIES 1 40386 COST OF DONATED PROPERTY X DOG TOYS 1 1403 COST OF DONATED PROPERTY X BUS TOKENS, BEVERAGES, OTHER 4 1249 COST OF DONATED PROPERTY 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION RESTATED ITS ARTICLES OF INCORPORATION EFFECTIVE 5/14/2013. IN ARTICLE II, THE PURPOSE WAS CHANGED TO MATCH WHAT IS REFLECTED IN THE BYLAWS. IN ARTICLE III, THE ORGANIZATION CHANGED TO A DIRECTORSHIP ORGANIZATION RATHER THAN A MEMBERSHIP ORGANIZATION. ARTICLE VII WAS CHANGED TO PROVIDE THAT ANY REMAINING ASSETS OF THE ORGANIZATION ARE TO BE DISTRIBUTED TO THE LEADER DOGS FOR THE BLIND FOUNDATION IN THE CASE OF DISSOLUTION. THE ORGANIZATION ALSO RESTATED ITS BYLAWS EFFECTIVE 5/14/2013. SIGNIFICANT CHANGES INCLUDE THE FOLLOWING: ARTICLE II WAS UPDATED TO CORRESPOND WITH THE MISSION STATEMENT. ARTICLE IV, SECTION 1 NOW REFLECTS THAT THE ORGANIZATION IS A NONSTOCK DIRECTORSHIP ORGANIZATION. ARTICLE IV, SECTION 7 WAS ADDED TO CHANGE A QUORUM FROM 15 MEMBERS TO MAJORITY OF TRUSTEES. ARTICLE IV, SECTION 10 WAS CHANGED TO REFLECT THE CHANGE IN THE NUMBER OF TRUSTEES FROM 45 TO 30 AND THE MINIMUM NUMBER FROM 12 TO 21. ARTICLE XI, SECTION 4 NOW STATES THAT THE PRESIDENT/CEO IS AN AD HOC MEMBER OF THE BOARD OF TRUSTEES AND ALL COMMITTEES, BUT NOT ENTITLED TO A VOTE. ARTICLE XIII, SECTION 8 WAS CHANGED TO PROVIDE THAT ANY REMAINING ASSETS OF THE ORGANIZATION UPON DISSOLUTION ARE TO BE DISTRIBUTED TO THE LEADER DOGS FOR THE BLIND FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS FIRST REVIEWED BY SENIOR MANAGEMENT. IT IS THEN REVIEWED BY THE AUDIT COMMITTEE. THE RETURN IS THEN FORWARDED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COI: EACH BOARD MEMBER SIGNS A STATEMENT OF UNDERSTANDING WHICH INCLUDES A CONFLICT OF INTEREST STATEMENT. THE COI IS MONITORED BY THE FACT THAT THE ORGANIZATION DOES NOT DO BUSINESS DIRECTLY WITH A BOARD MEMBER, ALTHOUGH HE/SHE MAY WORK FOR A COMPANY THAT THE ORGANIZATION MAY DO BUSINESS WITH. FOR LARGE CONTRACTS, SUCH AS BANK LOANS, OR INSURANCE, THE ORGANIZATION HAS A BIDDING PROCESS WHICH INCLUDES AT LEAST 3 DIFFERENT VENDORS. A BOARD COMMITTEE MAKES THE FINAL SELECTION OF WHICH COMPANY TO SELECT, AND IF THE BOARD MEMBER ALSO BY CHANCE SERVED ON THAT COMMITTEE, HE/SHE WOULD ABSTAIN FROM VOTING FOR THAT PARTICULAR CONTRACT. THUS, ANY TRANSACTION WOULD BE DONE AT ARM'S LENGTH. THE ORGANIZATION ALSO RELIES UPON EACH BOARD MEMBER TO KEEP THEM INFORMED IF THEY HAVE ANY COI OR POTENTIAL COI TRANSACTIONS WITH ANY DEPARTMENT OR PERSON WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR SENIOR MANAGEMENT: THE CEO OBTAINS SURVEY DATA FROM ON-LINE SOURCES(ORGANIZATIONS LIKE ASE, OTHER GUIDE DOG SCHOOLS AND OTHER COMPANIES) AS A BASIS FOR COMPARISON OF SALARIES FOR THE POSITIONS. SHE THEN MAKES A RECOMMENDATION TO THE FULL BOARD OF TRUSTEES WHICH APPROVES ANY COMPENSATION CHANGES. COMPENSATION FOR CEO: THE CHAIRPERSON CONDUCTS HIS OWN SALARY REVIEW OF OTHER SIMILAR CEO POSITIONS AND TAKES HIS RECOMMENDATION TO THE FULL BOARD OF TRUSTEES WHICH APPROVES ANY SALARY CHANGES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 RECEIVE & ADMINISTER FUNDS FOR LDB MI 501(C)(3) LINE 11D, III-O 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 LEADER DOGS FOR THE BLIND FOUNDATION B 2983317 FMV LEADER DOGS FOR THE BLIND FOUNDATION C 2786256 FMV