VOYAGEUR OUTWARD BOUND SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- VOYAGEUR OUTWARD BOUND SCHOOL (EIN 41-0877459)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-13
- IRS object ID
- 201322259349301457
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-13T10:11:34-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410877459 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VOYAGEUR OUTWARD BOUND SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VOYA | NameControl |
| Phone | 2183655761 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 179 ROBIE ST EAST NO 295 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55107 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JACK LEE | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2183655761 | Phone |
| Date Signed | 2013-07-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JENNIFER TINGLEY | Name |
| PTIN | P01485570 | PTIN |
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | JACK LEE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 179 ROBIE ST EAST NO 295 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55107 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2672384 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.VOBS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1963 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 136 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2240110 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 607984 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2062518 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -12942 | InvestmentIncomePriorYear |
| Investment Income Current Year | 61 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1821 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2227168 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2672384 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 185940 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1331089 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 118367 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 158943 | OtherExpensePriorYear |
| Other Expenses Current Year | 1104504 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 158943 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2621533 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2068225 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 50851 | RevenuesLessExpensesCY |
| Total Assets BOY | 2322633 | TotalAssetsBOY |
| Total Assets EOY | 1365527 | TotalAssetsEOY |
| Total Liabilities BOY | 60765 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 170098 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2261868 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1195429 | NetAssetsOrFundBalancesEOY |
| Mission Description | CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1880447 | Expense |
| Grants | 185940 | Grants |
| Revenue | 1835250 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 114916 | Expense |
| Grants | 0 | Grants |
| Revenue | 126444 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 94022 | Expense |
| Grants | 0 | Grants |
| Revenue | 100824 | Revenue |
| Description | WE PROVIDE EDUCATIONAL PROGRAMS TO SCHOOLS AND NON-PROFITS TO HELP PARITICIPANTS DISCOVER MORE ABOUT THEMSELVES, DEVELOP AS LEADERS AND COLLABORATE TOGETHER EFFECTIVELY. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 2089385 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 10 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 136 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JENNIE IVEZIC | NamePerson |
| Telephone Number | 8282392360 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1007 SPRUCE ROAD | AddressLine1 |
| City | ELY | City |
| State | MN | State |
| ZIP Code | 55731 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| PEG SKOLD | ||||||
| CHAIR | 5.00 | X | X | 0 | 0 | 0 |
| JUDSON DAYTON | ||||||
| VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 |
| BOB MOELLER | ||||||
| CHAIR EMERITUS | 1.00 | X | X | 0 | 0 | 0 |
| DAMON ANDERSON | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| JESSICA ALTMANN | ||||||
| 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 | |
| BILL ERICKSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ERASMUS HERVEY EVANS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JENNIFER GREIBER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JULIE HIGNELL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CINDY HOLKER | ||||||
| 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 | |
| DICK MOORE | ||||||
| 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 | |
| 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 | 53876 | 0 | 10558 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 53876 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 10558 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OUTWARD BOUND SERVICES GROUP | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2582 RICEVILLE ROAD | AddressLine1 |
| City | ASHEVILLE | City |
| State | NC | State |
| ZIP Code | 28805 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | CALL CENTER AND APPLICANT SCREENING SERV | DescriptionOfServices |
| Compensation | 287067 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 607984 | AllOtherContributions |
| Noncash Contributions | 83743 | NoncashContributions |
| Total Contributions | 607984 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION/PROGRAM REVENU | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 2062518 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2062518 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2062518 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 61 | TotalRevenueColumn |
| Exclusion | $61 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 1821 | TotalRevenueColumn |
| Exclusion | $1,821 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1821 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2672384 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2062518 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,882 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 185940 | Total |
| Program Services | 185940 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63708 | Total |
| Program Services | 17109 | ProgramServices |
| Management And General | 17109 | ManagementAndGeneral |
| Fundraising | 29490 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1020145 | Total |
| Program Services | 884367 | ProgramServices |
| Management And General | 135778 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168228 | Total |
| Program Services | 116040 | ProgramServices |
| Management And General | 46218 | ManagementAndGeneral |
| Fundraising | 5970 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79008 | Total |
| Program Services | 65673 | ProgramServices |
| Management And General | 11179 | ManagementAndGeneral |
| Fundraising | 2156 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 287067 | Total |
| Program Services | 241136 | ProgramServices |
| Management And General | 34890 | ManagementAndGeneral |
| Fundraising | 11041 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4005 | Total |
| Management And General | 4005 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9915 | Total |
| Management And General | 9915 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40990 | Total |
| Program Services | 19353 | ProgramServices |
| Management And General | 8637 | ManagementAndGeneral |
| Fundraising | 13000 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31663 | Total |
| Program Services | 25330 | ProgramServices |
| Fundraising | 6333 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286605 | Total |
| Program Services | 216536 | ProgramServices |
| Management And General | 55447 | ManagementAndGeneral |
| Fundraising | 14622 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35434 | Total |
| Program Services | 15374 | ProgramServices |
| Management And General | 6802 | ManagementAndGeneral |
| Fundraising | 13258 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81839 | Total |
| Program Services | 69763 | ProgramServices |
| Management And General | 6491 | ManagementAndGeneral |
| Fundraising | 5585 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16809 | Total |
| Program Services | 13396 | ProgramServices |
| Management And General | 3044 | ManagementAndGeneral |
| Fundraising | 369 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84455 | Total |
| Program Services | 65165 | ProgramServices |
| Management And General | 17114 | ManagementAndGeneral |
| Fundraising | 2176 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109671 | Total |
| Program Services | 84622 | ProgramServices |
| Management And General | 22224 | ManagementAndGeneral |
| Fundraising | 2825 | Fundraising |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| VEHICLES/VESSELS | 58809 | 48351 | 10458 | |
| CHARTER FEES | 42460 | 21230 | 21230 | |
| MISCELLANEOUS | 14782 | 3240 | 11542 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2621533 | Total |
| Program Services | 2089385 | ProgramServices |
| Management And General | 413781 | ManagementAndGeneral |
| Fundraising | 118367 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 391840 | BOY |
| EOY | 577944 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 243272 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 17500 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91365 | BOY |
| EOY | 29538 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45617 | BOY |
| EOY | 46626 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2171892 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1721245 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1550016 | BOY |
| EOY | 450647 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103029 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 140766 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2322633 | BOY |
| EOY | 1365527 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 137512 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60765 | BOY |
| EOY | 32586 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60765 | BOY |
| EOY | 170098 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2055820 | BOY |
| EOY | 756677 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 64859 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206048 | BOY |
| EOY | 373893 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2261868 | BOY |
| EOY | 1195429 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2322633 | BOY |
| EOY | 1365527 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 50851 | ReconcilationRevenueExpenses |
| Reconcilation Prior Adjustment | -1117290 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 26298 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 2240110 | CurrentTaxYearMinus1Year |
| Current Tax Year | 607984 | CurrentTaxYear |
| Total | 2874392 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 2062518 | CurrentTaxYear |
| Total | 2062518 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 26298 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 2240110 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2670502 | CurrentTaxYear |
| Total | 4936910 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 937577 | CurrentTaxYearMinus1Year |
| Current Tax Year | 154194 | CurrentTaxYear |
| Total | 1091771 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 937577 | CurrentTaxYearMinus1Year |
| Current Tax Year | 154194 | CurrentTaxYear |
| Total | 1091771 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 3845139 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 23838 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1456 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3370 | CurrentTaxYearMinus1Year |
| Current Tax Year | 61 | CurrentTaxYear |
| Total | 28725 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 23838 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1456 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3370 | CurrentTaxYearMinus1Year |
| Current Tax Year | 61 | CurrentTaxYear |
| Total | 28725 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1821 | CurrentTaxYear |
| Total | 1821 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 50136 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1456 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2243480 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2672384 | CurrentTaxYear |
| Total | 4967456 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.77410 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.55890 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00580 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01350 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT REVENUE | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 373893 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 61 | InvestmentEarningsOrLosses |
| Other Expenditures | 61 | OtherExpenditures |
| End Of Year Balance | 373893 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 90488 | BeginningOfYearBalance |
| Contributions | 505 | Contributions |
| Investment Earnings Or Losses | 3370 | InvestmentEarningsOrLosses |
| Other Expenditures | -9263 | OtherExpenditures |
| End Of Year Balance | 103626 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 94789 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -919 | InvestmentEarningsOrLosses |
| Other Expenditures | 3382 | OtherExpenditures |
| End Of Year Balance | 90488 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84564 | BeginningOfYearBalance |
| Contributions | 14550 | Contributions |
| Investment Earnings Or Losses | 16732 | InvestmentEarningsOrLosses |
| Other Expenditures | 21057 | OtherExpenditures |
| End Of Year Balance | 94789 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 60032 | OtherCostOrOtherBasis |
| Book Value | 60032 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 982171 | OtherCostOrOtherBasis |
| Depreciation | 724212 | Depreciation |
| Book Value | 257959 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 212490 | OtherCostOrOtherBasis |
| Depreciation | 139314 | Depreciation |
| Book Value | 73176 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 917199 | OtherCostOrOtherBasis |
| Depreciation | 857719 | Depreciation |
| Book Value | 59480 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 450647 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 2486444 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2486444 | RevenueSubtotal |
| Other Revenues Not Included | 185940 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 185940 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2672384 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2435593 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2435593 | ExpensesSubtotal |
| Other Expenses Not Included | 185940 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 185940 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2621533 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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 2009 THROUGH 2011. VOBS HAD NO INCOME TAX EXPENSE OR CASH PAYMENTS FOR INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2012. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP AND TUITION DISCOUNTS | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP AND TUITION DISCOUNTS | |
| SCHEDULE D, PART V, COLUMNS (A) AND (B): EXPLANATION FOR CHANGE BETWEEN PRIOR YEAR ENDING BALANCE AND CURRENT YEAR BEGINNING BALANCE IN ENDOWMENT FUNDS: THE TOTAL DIFFERENCE BETWEEN THE PRIOR YEAR ENDING BALANCE AND THE CURRENT YEAR BEGINNING BALANCE IS $270,267. 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS AND TUITION DISCOUNTS | TypeOfGrant |
| Number Of Recipients | 101 | NumberOfRecipients |
| Amount Of Cash Grant | 185940 | AmountOfCashGrant |
| Method Of Valuation | N/A | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, 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. | Explanation |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | ESTIMATED VALUE | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 61243 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | DOG FOOD | 1 | 18000 | PURCHASE COST |
| X | SLED DOGS | 2 | 2000 | STANDARD COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF CHANGE IN REVENUE AND EXPENSES | FORM 990, PART I | THE 2012 REVENUE AND EXPENSE REPORTED IN THIS FORM 990 ACCURATELY REFLECT THE OPERATIONS OF VOYAGEUR OUTWARD BOUND SCHOOL. THE 2011 NUMBERS PROVIDED ON PAGE 1 FOR COMPARISON MAY BE MISLEADING TO SOME READERS DUE TO THE FACT THAT VOBS DISAFFILIATED FROM ITS PARENT ORGANIZATION AT THE END OF 2011. THE LARGE AMOUNT OF CONTRIBUTIONS REPRESENTED THE TRANSFER OF ASSETS FROM THE PARENT COMPANY TO VOBS AT THE END OF 2011, WHILE THE 2011 OPERATING EXPENSES OF VOBS WERE REPORTED AS EXPENSES OF THE PARENT COMPANY. IN FACT, THE OPERATIONS OF VOBS IN 2011 AND 2012 WERE SUBSTANTIALLY SIMILAR. |
| 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 A, LINE 4 | EFFECTIVE ON 1/1/12 THE ORGANIZATION DISAFFILIATED FROM ITS PARENT COMPANY. AS A RESULT OF THE DISSAFFILIATION THE ORGANIZATION MADE SEVERAL SIGNIFICANT CHANGES TO ITS GOVERNING DOCUMENTS INCLUDING THE FOLLOWING: CHANGES WERE MADE TO THE BOARD'S COMPOSITION. STARTING IN 2012 THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, CHAIR EMERITUS, GOVERNANCE/HR CHAIR, SECRETARY, TREASURER AND OTHER DIRECTORS AS APPOINTED BY THE CHAIR. DURING 2012 19 MEMBERS SERVED ON THE BOARD. FOR BOARD MEMBERSHIP, POLICY CHANGES, PROCEDURAL, STRATEGIC OR DIRECTIONAL CHANGES DECISIONS, A 60% VOTE OF THE DIRECTORS PRESENT IS REQUIRED. A QUORUM NECESSARY AND SUFFICIENT FOR THE TRANSACTIONS OF BUSINESS AT ALL MEETINGS OF THE BOARD OR EXECUTIVE COMMITTEE SHALL CONSIST OF A MAJORITY OF THE DIRECTORS. STARTING IN 2012 THE ORGANIZATION SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTIONS 170(C)(2). | |
| 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 2012. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. HOWEVER THE ORGANIZATION DOES MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY INCLUDING THEM IN THE FORM 990. |
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