2012-11-13T07:18:00-06:00 2012-06-30 383635706 REHMANN ROBSON 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2011-07-01 381366931 LEADER DOGS FOR THE BLIND LEAD 2486519011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 SUSAN M DANIELS 2486519011 2012-11-09 1 KATHLEEN M UNDERHILL P00589677 2489525000 2012-11-09 2011 2016-02-24 21:20:13Z SUSAN M DANIELS 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 71680908 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. X 31 30 143 916 -7694 -7694 7536677 7762886 0 0 3003499 367767 177240 175622 10717416 8306275 0 0 0 0 6934997 7078205 0 54000 1829601 4296236 4469400 11231233 11601605 -513817 -3295330 76902288 16731638 3649923 3412624 73252365 13319014 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 7476962 4235 TRAINING PROGRAM: LEADER DOGS FOR THE BLIND OFFERS HIGHLY PERSONALIZED DOG GUIDE TRAINING TO STUDENTS FROM ACROSS THE UNITED STATES AND AROUND THE WORLD. STUDENTS COMPLETE A 26-DAY RESIDENTIAL TRAINING PROGRAM LEARNING TO WORK WITH A DOG GUIDE IN A VARIETY OF REAL-LIFE SITUATIONS. THE TRAINING INCLUDES COUNTRY, CITY AND NIGHTTIME TRAVEL, HOW TO INCORPORATE A LEADER DOG INTO A DAILY ROUTINE, AND DOG CARE KNOWLEDGE. TRAVEL, MEALS, ACCOMMODATIONS, AND TRAINING OF THE LEADER DOG ARE PROVIDED FREE OF CHARGE TO ALL STUDENTS. EACH LEADER DOG UNDERGOES A RIGOROUS TRAINING PROGRAM PRIOR TO BEING ISSUED TO THE STUDENT. 250040 6480 TECHNOLOGY TRAINING PROGRAM - THE KAPSYS "KAPTEN" GPS COMBINES A GPS DEVICE WITH MP3 AND FM RADIO APPLICATIONS. IT ALSO ALLOWS FOR "WHERE AM I" INFORMATION, BACKTRACKING AND RECORDING OF LANDMARKS. IT IS PROVIDED FREE OF CHARGE TO DOG GUIDE CLIENTS AND IS AVAILABLE FOR SALE TO THE BLIND/VISUALLY IMPAIRED COMMUNITY. THE KAPTEN DEVICE ALSO PROVIDES A TAKE HOME AS WELL AS AN INTERNET BASED SELF-STUDY GUIDE. 555695 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. 304001 THE ORIENTATION & MOBILITY (O&M) PROGRAM CONSISTS OF A BASIC 7 DAY RESIDENTIAL COURSE IN ACCELERATED MOBILITY TRAINING DESIGNED TO ACCELERATE THE LEARNING PROCESS OF CANE TRAVEL WITH ONE-ON-ONE INSTRUCTION. TAUGHT BY CERTIFIED O&M INSTRUCTORS, THE ACCELERATED MOBILITY TRAINING ASSISTS STUDENTS IN OBTAINING BASIC O&M SKILLS NEEDED TO SUBSEQUENTLY RECEIVE A GUIDE DOG. THE O&M PROGRAM ALSO COVERS THE SKILLS OF ORIENTING ONE'S SELF TO AN ENVIRONMENT AND LEARNING TO UTILIZE A CANE TO NAVIGATE. SOME OF THE TECHNIQUES TAUGHT INCLUDE HOW TO USE A CANE, PROPER CURB ALIGNMENT, AND NUMEROUS SAFETY SKILLS. 304001 8586698 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 1 30 1 1 143 1 1 1 1 CA CJ 0 0 0 1 1 0 0 0 0 X 31 30 0 0 0 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 SUSAN M DANIELS 40.00 X X 161702 0 22260 GREGORY GRABOWSKI 40.00 X X 282277 0 4882 JUDGE PAUL TERANES 1.00 X X 0 0 0 HAROLD GARDNER 1.00 X X 0 0 0 BRIAN HUNTER 1.00 X X 0 0 0 JOHN HEBERT 1.00 X X 0 0 0 ANNA BILITI 0.50 X 0 0 0 CHARLES BISEL 0.50 X 0 0 0 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 MARGARET DIMOND 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 JAY PATEL 0.50 X 0 0 0 JAMES PLATZER 0.50 X 0 0 0 EUGENE POLGAR 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 NANCY SOLWAY 0.50 X 0 0 0 JOHN VILLA 0.50 X 0 0 0 RODNEY HANELINE 40.00 X 116458 0 8079 DR DAVID SMITH 40.00 X 112973 0 7868 MELISSA WEISSE 40.00 X 107072 0 10379 780482 0 53468 5 0 1 0 0 14355 7748531 141023 7762886 820408 820408 62702476 29565 63152911 31771 -450435 -2206 -452641 -452641 222230 14355 79759 142471 142471 23838 5791 18047 18047 115270 104401 10869 6480 -7694 12083 OTHER INCOME 900099 4235 4235 4235 8306275 10715 -7694 540368 530420 132537 397883 5053404 3852808 650841 549755 315842 238700 45565 31577 707576 534755 102079 70742 470963 355933 67944 47086 104434 7694 79315 17425 42500 42500 54000 54000 794041 155957 253606 384478 562695 229155 134656 198884 783693 500091 261998 21604 230767 201191 11881 17695 1048251 981316 66935 169941 147881 16080 5980 STUDENT AND CANINE EXPE 617496 605232 5007 7257 LIONS CLUB EXPENSES 108232 108232 UNCOLLECTED PLEDGE EXPE 7350 7350 ALLOCATED G&A CHARGES 0 535216 -950984 415768 11601605 8586698 1185306 1829601 978236 822112 999333 788651 415177 467293 127364 148780 252981 139447 242006 128747 22191120 10330073 12727747 11861047 60131398 1173576 1028046 1201985 76902288 16731638 793301 644106 5000 39514 2634244 2502532 217378 226472 3649923 3412624 X 70708261 10621703 979515 1172629 1564589 1524682 73252365 13319014 76902288 16731638 X -3295330 -56638021 X X 0 1 1 X 0 X 7072493 8338074 7436803 7536677 7762886 38146933 7072493 8338074 7436803 7536677 7762886 38146933 99142 38047791 1380344 913596 781186 658633 820408 4554167 18979 -6853 26879 28132 4235 71372 42772472 153751 0.88950 0.87020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 688326 15000 47357 33803 716880 681517 10000 31980 35171 688326 638045 91723 48251 681517 639894 7662 9511 638045 0.93940 0.06060 0 0 419541 419541 17731278 6853965 10877313 2789195 2494488 294707 1251106 981620 269486 11861047 OTHER ASSETS 22717 CONSTRUCTION IN PROGRESS 77826 BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 851280 LIFE INSURANCE 250162 1201985 GIFT ANNUITY LIABILITY 226472 226472 8306275 11601605 -3295330 -1801220 -54836801 -56638021 -59933351 6596794 -1801220 80111 11628 -1709481 8306275 0 8306275 11693344 80111 11628 91739 11601605 0 11601605 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: THE ORGANIZATION HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE EVALUATION WAS PERFORMED FOR THE TAX YEARS 2008 THROUGH 2011, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF JUNE 30, 2012. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S CONSOLIDATED 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 AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2012 OR 2011, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: TRANSFER OF INVESTMENTS TO FOUNDATION -54,836,801. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 11,628. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 11,628. X X X X X X 1 HUNTSINGER & JEFFER INC 809 BROOK HILL CIRCLE RICHMOND VA 23227 DEVELOPED AND FULFILLED DIRECT MAIL CAMPAIGN 0 848980 54000 794980 848980 54000 794980 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 LEADER DOGS AROUND THE WORLD 236585 14355 222230 36892 42867 236585 14355 222230 36892 42867 79759 142471 23838 5346 445 1 0.25000 23838 5346 445 5791 18047 MI 1 0 0 0 0.05000 0.95000 DAVID HARMON 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 0 ASHLEY PICKLO 3225 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 $54,000 PAID TO THE PROFESSIONAL FUNDRAISER FOR CONSULTING SERVICES, THE ORGANIZATION ALSO PAID HUNTSINGER & JEFFER INC. $463,673 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. X X X 1 0 0 0 0 0 0 0 0 SUSAN M DANIELS 161702 0 0 0 0 0 0 0 22260 0 183962 0 0 0 GREGORY GRABOWSKI 182277 0 0 0 100000 0 0 0 4882 0 287159 0 0 0 PART I, LINE 4A GREGORY GRABOWSKI RECEIVED $100,000 SEVERANCE PAYMENT. X 2818 COST OF DONATED PROPERTY X DOG FOOD 1 60521 COST OF DONATED PROPERTY X CANINE MEDICATIONS 1 32120 COST OF DONATED PROPERTY X CANINE SUPPLIES 1 10956 COST OF DONATED PROPERTY X SOFTWARE 1 34025 COST OF DONATED PROPERTY X NAME TAGS 1 583 COST OF DONATED PROPERTY 0 1 0 INVESTMENTS 2012-06-30 54836801 FMV PER INVESTMENT STATEMENTS 454529860 LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 501(C)(3) 1 0 0 0 PART II, LINE 2E: SUSAN DANIELS, THOMAS MCNULTY, AND PAUL PREKETES PART II, LINE 2E: THESE THREE INDIVIDUALS SERVE ON THE BOARDS OF BOTH LEADER DOGS FOR THE BLIND AND LEADER DOGS FOR THE BLIND FOUNDATION. PART II, LINE 1: ON JUNE 30, 2012, LEADER DOGS FOR THE BLIND TRANSFERRED INVESTMENTS OF $54,836,801 TO A RELATED ENTITY, LEADER DOGS FOR THE BLIND FOUNDATION. LEADER DOGS FOR THE BLIND FOUNDATION WAS FORMED IN FEBRUARY OF 2012 TO EXCLUSIVELY RECEIVE AND ADMINISTER FUNDS FOR LEADER DOGS FOR THE BLIND, MAKE GRANTS SOLELY TO LEADER DOGS FOR THE BLIND, AND PROVIDE CLEAR DIRECTION, INDEPENDENT OVERSIGHT AND STEWARDSHIP FOR THE INVESTMENTS TRANSFERRED FROM LEADER DOGS FOR THE BLIND. FORM 990, PART VI, SECTION B, LINE 11 990 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 WE MIGHT 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 EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN 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 EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,801,220. TRANSFER OF INVESTMENTS TO FOUNDATION -54,836,801. TOTAL TO FORM 990, PART XI, LINE 5: -56,638,021. 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. FORM 990, PART XI, LINE 5, CHANGES IN NET ASSETS: ON JUNE 30, 2012, LEADER DOGS FOR THE BLIND TRANSFERRED INVESTMENTS OF $54,836,801 TO A RELATED ENTITY, LEADER DOGS FOR THE BLIND FOUNDATION. LEADER DOGS FOR THE BLIND FOUNDATION WAS FORMED IN FEBRUARY OF 2012 TO EXCLUSIVELY RECEIVE AND ADMINISTER FUNDS FOR LEADER DOGS FOR THE BLIND, MAKE GRANTS SOLELY TO LEADER DOGS FOR THE BLIND, AND PROVIDE CLEAR DIRECTION, INDEPENDENT OVERSIGHT AND STEWARDSHIP FOR THE INVESTMENTS TRANSFERRED FROM LEADER DOGS FOR THE BLIND. 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 LEADER DOGS FOR THE BLIND 1 0 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 LEADER DOGS FOR THE BLIND FOUNDATION B 54836801 FMV LEADER DOGS FOR THE BLIND FOUNDATION E 2502532 FMV