2011-11-03T09:09:41-05:00 2011-06-30 REHMANN ROBSON 5750 NEW KING ST STE 200 TROY MI 480982696 990 2010-07-01 381366931 LEADER DOGS FOR THE BLIND LEAD 2486519011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 SUSAN M DANIELS 2486519011 2011-10-27 1 KATHLEEN M UNDERHILL 2489525000 2010 2016-03-07 17:11:31Z SUSAN M DANIELS 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 54822317 0 X WWW.LEADERDOG.ORG X 1952 MI ENHANCE THE LIVES OF PEOPLE WHO ARE BLIND AND VISUALLY IMPAIRED. 40 39 133 860 0 0 7436803 7536677 20550 0 1489502 3003499 180999 177240 9127854 10717416 0 0 0 0 6839165 6934997 0 0 1461416 3852314 4296236 10691479 11231233 -1563625 -513817 71982760 76902288 3557266 3649923 68425494 73252365 X THE MISSION OF LEADER DOGS FOR THE BLIND IS TO ENHANCE THE LIVES OF PEOPLE WHO ARE BLIND AND VISUALLY IMPAIRED. 0 0 7319934 28132 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. 344948 1131 TECHNOLOGY TRAINING PROGRAM - DURING THE FISCAL YEAR, LEADER DOGS DROPPED THE TREKKER GPS PROGRAM. IT CONTINUED WITH THE TREKKER BREEZE PROGRAM UNTIL THE BREEZE WAS REPLACED WITH THE KAPSYS "KAPTEN" GPS DEVICE. THE TREKKER BREEZE WAS RATHER SIMPLE IN ITS APPLICATIONS AND PROVIDED "WHERE AM I" TYPE INFORMATION, BACKTRACKING, AND THE ABILITY TO CREATE LANDMARKS. THE BREEZE WAS PROVIDED FREE OF CHARGE TO DOG GUIDE CLIENTS AT LEADER DOGS ALONG WITH INSTRUCTIONS AND A TAKE HOME SELF STUDY GUIDE. THE KAPSYS "KAPTEN" GPS IS SIMPLER YET WITH FEWER BUTTONS TO OPERATE. IT 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. 538037 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. 242256 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. 242256 8445175 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 23 0 1 133 1 0 1 CA CJ 0 0 0 1 1 0 0 0 0 X 40 39 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 SUSAN DANIELS 2486519011 1039 SOUTH ROCHESTER RD ROCHESTER MI 48307 GREGORY GRABOWSKI 40.00 X X 234153 0 6565 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 ROBERT BEARDSLEE 0.50 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 DEBBIE DAYTON 0.50 X 0 0 0 MARGARET DIMOND 0.50 X 0 0 0 MARLA DRUTZ 0.50 X 0 0 0 RANDALL DUNN 0.50 X 0 0 0 ERIC EDER 0.50 X 0 0 0 PAUL EDWARDS 0.50 X 0 0 0 KATHERINE BRIGGS GOLDBERG 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 JIM JENKS 0.50 X 0 0 0 MICHAEL KLEIN 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 STEPHEN MESSINA 0.50 X 0 0 0 RICK MEYER 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 FRED YAFFE 0.50 X 0 0 0 SUSAN M DANIELS 40.00 X 145196 0 12359 RODNEY HANELINE 40.00 X 119419 0 7460 DR DAVID SMITH 40.00 X 115172 0 8022 MELISSA WEISSE 40.00 X 114559 0 9372 728499 0 43778 5 0 1 0 0 29854 7506823 133965 7536677 658633 658633 46284629 14395 43946402 7756 2338227 6639 2344866 2344866 197505 29854 82941 114564 114564 21290 6597 14693 14693 81056 61205 19851 1131 18720 OTHER INCOME 900099 28132 28132 28132 10717416 29263 0 3151476 525152 126879 398273 5053486 3481957 959446 612083 261207 182865 54888 23454 665027 476580 126364 62083 430125 301120 90383 38622 28204 2292 12956 12956 40000 40000 614315 242573 233588 138154 476226 259916 157580 58730 805292 93251 682623 29418 322523 234785 58133 29605 1099456 268241 831215 183411 64284 112360 6767 STUDENT AND CANINE EXPE 641900 608089 26319 7492 LIONS CLUB EXPENSES 84909 84909 ALLOCATED G&A CHARGES 0 2017434 -2459486 442052 11231233 8445175 1324642 1461416 2332924 978236 999333 7350 415177 63704 127364 98188 252981 263270 242006 22224540 9496793 13521724 12727747 54900562 60131398 795038 1028046 71982760 76902288 664446 793301 5168 5000 2759165 2634244 128487 217378 3557266 3649923 X 66728665 70708261 261475 979515 1435354 1564589 68425494 73252365 71982760 76902288 X -513817 5340688 X X 0 1 1 X 0 X 7101187 7072493 8338074 7436803 7536677 37485234 7101187 7072493 8338074 7436803 7536677 37485234 95274 37389960 1672570 1380344 913596 781186 658633 5406329 7168 18979 -6853 26879 28132 74305 42965868 591042 0.87020 0.85160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 681517 10000 31980 35171 688326 638045 91723 48251 681517 639894 7662 9511 638045 0.97660 0.02340 0 0 419541 419541 17772428 6286646 11485782 2756602 2207952 548650 1275969 1002195 273774 12727747 GIFT ANNUITY LIABILITY 217378 217378 10717416 11231233 -513817 5340688 5340688 4826871 16114133 5340688 49279 6750 5396717 10717416 0 10717416 11287262 49279 6750 56029 11231233 0 11231233 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 2007 THROUGH 2010, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF JUNE 30, 2011. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS 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 AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2011 OR 2010, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS 6,750. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 6,750. LEAD IN THE HOLIDAYS 227359 29854 197505 12710 70231 1 227359 29854 197505 12710 70231 82941 114564 21290 6597 1 0.25000 21290 6597 6597 14693 MI 1 0 0 0 0.02000 0.98000 DAVID HARMON 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 0 ASHLEY PICKLO 3125 COORDINATED SALE OF RAFFLE TICKETS, FILED FOR RAFFLE LICENSE, TRACKED RAFFLE TICKETS. X 0 X X X 0 0 0 0 0 0 0 0 0 GREGORY GRABOWSKI 196953 0 37200 0 0 0 0 0 6565 0 240718 0 0 0 SUSAN M DANIELS 125182 0 20014 0 0 0 0 0 12359 0 157555 0 0 0 X DOG FOOD 12 48513 COST OF DONATED PROPERTY X CANINE MEDICATIONS 1 52326 COST OF DONATED PROPERTY X CANINE SUPPLIES 3 28676 COST OF DONATED PROPERTY X PUPPIES 1 1200 FMV OF DONATED PROPERTY X FURNITURE 1 3200 COST OF DONATED PROPERTY X GIFT CARD 1 50 COST OF DONATED PROPERTY 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 990 IS FIRST REVIEWED BY SENIOR MANAGEMENT. THEN IT IS 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. HE 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 GAINS ON INVESTMENTS: 5,340,688. FORM 990, PAGE 12, LINE 2C NEITHER THE OVERSIGHT PROCESS OF THE AUDIT NOR SELECTION PROCESS FOR THE INDEPENDENT ACCOUNTANT HAS CHANGED FROM THE PRIOR YEAR.