2013-08-13T10:11:34-05:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-01-01 410877459 VOYAGEUR OUTWARD BOUND SCHOOL VOYA 2183655761 179 ROBIE ST EAST NO 295 ST PAUL MN 55107 JACK LEE 2183655761 2013-07-08 1 JENNIFER TINGLEY P01485570 6123764500 2012 2016-02-24 21:20:13Z X JACK LEE 179 ROBIE ST EAST NO 295 ST PAUL MN 55107 2672384 0 X WWW.VOBS.ORG X 1963 MN CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 19 19 136 30 0 0 2240110 607984 0 2062518 -12942 61 0 1821 2227168 2672384 0 185940 0 0 0 1331089 0 0 118367 158943 1104504 158943 2621533 2068225 50851 2322633 1365527 60765 170098 2261868 1195429 CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 0 0 1880447 185940 1835250 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. 114916 0 126444 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. 94022 0 100824 WE PROVIDE EDUCATIONAL PROGRAMS TO SCHOOLS AND NON-PROFITS TO HELP PARITICIPANTS DISCOVER MORE ABOUT THEMSELVES, DEVELOP AS LEADERS AND COLLABORATE TOGETHER EFFECTIVELY. 2089385 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 136 1 0 0 0 0 0 0 0 0 0 1 0 X 19 19 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X JENNIE IVEZIC 8282392360 1007 SPRUCE ROAD ELY MN 55731 PEG SKOLD 5.00 X X 0 0 0 JUDSON DAYTON 1.00 X X 0 0 0 BOB MOELLER 1.00 X X 0 0 0 DAMON ANDERSON 1.00 X X 0 0 0 JESSICA ALTMANN 1.00 X X 0 0 0 PETER BAILEY 1.00 X 0 0 0 CHRIS COHEN 1.00 X 0 0 0 BILL ERICKSON 1.00 X 0 0 0 ERASMUS HERVEY EVANS 1.00 X 0 0 0 JENNIFER GREIBER 1.00 X 0 0 0 JULIE HIGNELL 1.00 X 0 0 0 CINDY HOLKER 1.00 X 0 0 0 CHRIS KONDO 1.00 X 0 0 0 TIM MANNING 1.00 X 0 0 0 DICK MOORE 1.00 X 0 0 0 TED MOORES 1.00 X 0 0 0 JERRY ROSEN 1.00 X 0 0 0 DON URAM 1.00 X 0 0 0 DEBORAH ZACHERY 1.00 X 0 0 0 JACK LEE 40.00 X 53876 0 10558 53876 0 10558 0 0 0 0 OUTWARD BOUND SERVICES GROUP 2582 RICEVILLE ROAD ASHEVILLE NC 28805 CALL CENTER AND APPLICANT SCREENING SERV 287067 1 607984 83743 607984 TUITION/PROGRAM REVENU 611600 2062518 2062518 2062518 61 61 MISCELLANEOUS REVENUE 900099 1821 1821 1821 2672384 2062518 0 1882 185940 185940 63708 17109 17109 29490 1020145 884367 135778 168228 116040 46218 5970 79008 65673 11179 2156 287067 241136 34890 11041 4005 4005 9915 9915 40990 19353 8637 13000 31663 25330 6333 286605 216536 55447 14622 35434 15374 6802 13258 81839 69763 6491 5585 16809 13396 3044 369 84455 65165 17114 2176 109671 84622 22224 2825 VEHICLES/VESSELS 58809 48351 10458 CHARTER FEES 42460 21230 21230 MISCELLANEOUS 14782 3240 11542 2621533 2089385 413781 118367 391840 577944 0 243272 0 17500 91365 29538 45617 46626 2171892 1721245 1550016 450647 103029 0 140766 0 2322633 1365527 0 137512 60765 32586 60765 170098 X 2055820 756677 0 64859 206048 373893 2261868 1195429 2322633 1365527 50851 -1117290 0 X 0 1 X 1 0 X 26298 2240110 607984 2874392 2062518 2062518 26298 2240110 2670502 4936910 0 937577 154194 1091771 937577 154194 1091771 3845139 23838 1456 3370 61 28725 23838 1456 3370 61 28725 1821 1821 50136 1456 2243480 2672384 4967456 0.77410 0.55890 0.00580 0.01350 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 373893 61 61 373893 90488 505 3370 -9263 103626 94789 -919 3382 90488 84564 14550 16732 21057 94789 0.00000 1.00000 0.00000 0 0 60032 60032 982171 724212 257959 212490 139314 73176 917199 857719 59480 450647 X 2486444 0 2486444 185940 185940 2672384 2435593 0 2435593 185940 185940 2621533 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. 1 SCHOLARSHIPS AND TUITION DISCOUNTS 101 185940 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X 1 2500 ESTIMATED VALUE X 2 61243 FAIR MARKET VALUE X DOG FOOD 1 18000 PURCHASE COST X SLED DOGS 2 2000 STANDARD COST 0 0 1 0 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.