2024-02-27T12:51:26-06:00 2023-06-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-07-01 237153536 180 DEGREES INC 180D 6128135000 236 CLIFTON AVENUE MINNEAPOLIS MN 55403 DAN PFARR CHIEF EXECUTIVE OFFICER 6128135000 2024-02-08 1 DAN PFARR 999009999 0 MICHAEL J PETERSON CPA P01833529 2187224705 2024-02-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAN PFARR 236 CLIFTON AVENUE MINNEAPOLIS MN 55403 8509414 0 X WWW.180DEGREES.ORG X 1973 MN TO ASSIST CLIENTS SO THEY ACHIEVE THEIR FULL POTENTIAL AND LIVE SELF-SUFFICIENT LIVES. 12 12 194 50 0 0 5969355 8221708 227578 147761 22608 300 71064 85035 6290605 8454804 0 0 0 0 4343785 5349477 0 0 484733 1670938 1973084 6014723 7322561 275882 1132243 4633795 7666802 2768009 4668773 1865786 2998029 X 180 DEGREES HELPS YOUTH, FAMILIES, AND ADULTS OVERCOME BARRIERS SO THAT THEY CAN TRANSFORM THEIR LIVES AND CONTRIBUTE TO BUILDING HEALTHY, MULTICULTURAL COMMUNITIES. 0 0 4025010 0 0 YOUTH RESIDENTIAL PROGRAMS: SEE SCHEDULE O FOR DESCRIPTION 1544506 0 147761 ADULT RESIDENTIAL PROGRAMS: SEE SCHEDULE O FOR DESCRIPTION 339733 0 COMMUNITY-BASED PROGRAMS: SEE SCHEDULE O FOR DESCRIPTION 5909249 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 1 27 0 194 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 0 0 MN X DAN PFARR 6128135000 236 CLIFTON AVENUE MINNEAPOLIS MN 554033466 DAN PFARR CHIEF EXECUTIVE OFFICER 40.00 0.50 X 197736 0 21797 GIRMA YIMAM CHIEF OPERATING OFFICER 40.00 0.50 X 128985 0 11787 JANET HALLAWAY CHIEF ADVANCEMENT OFFICER 40.00 0.50 X 101784 0 17298 RICHARD COFFEY CHIEF PROGRAMS OFFICER 40.00 X 111371 0 7225 AMY DIESEN MARCH 2023 CHAIR 0.50 X X 0 0 0 FREDRICK BLOCTON CHAIR 0.50 X X 0 0 0 TIFFANY TOUSSAINT VICE CHAIR 2.00 X X 0 0 0 SHELLEY NELSON VICE CHAIR 0.50 X X 0 0 0 AUBREY HUNSTAD MARCH 2023 TREASURER 0.50 X X 0 0 0 SARA MORET SECRETARY 0.50 X X 0 0 0 ERIN BRAATEN MEMBER 0.50 X 0 0 0 JOAANN BROWN MEMBER 0.50 X 0 0 0 JOHN DINUSSON MEMBER 0.50 X 0 0 0 DALE FORSBERG MEMBER 0.50 X 0 0 0 RYAN FOSS MEMBER 2.00 X 0 0 0 STANLEY JACKSON MARCH 2023 MEMBER 0.50 X 0 0 0 NICK KELLER MEMBER 0.50 X 0 0 0 BRIAN KIMMES MEMBER 2.00 X 0 0 0 KATY KIRCHNER MARCH 2023 MEMBER 0.50 X 0 0 0 JEN MEDERNACH MEMBER 0.50 X 0 0 0 YOLANDA PIERSON MARCH 2023 MEMBER 0.50 X 0 0 0 MERCY SCHROEDER MARCH 2023 MEMBER 0.50 X 0 0 0 KERRY SUTHERLAND JUNE 2023 MEMBER 0.50 X 0 0 0 539876 0 58107 4 0 1 0 0 194270 6577719 1449719 8221708 RENTAL INCOME 531120 147761 147761 147761 300 0 300 300 300 18977 194270 54610 -35633 -35633 120668 120668 120668 8454804 147761 0 85335 360304 360304 4099234 3542498 279392 277344 85031 68755 10219 6057 484557 354200 99155 31202 320351 262490 38387 19474 22585 22585 25784 25784 463866 346496 19661 97709 36975 4229 173 32573 86947 72548 7474 6925 110303 52079 57792 432 335048 332521 1932 595 65502 51150 12341 2011 112283 112122 123 38 175762 174461 995 306 159227 144908 10023 4296 FOOD 120624 120624 REPAIRS AND MAINTENANCE 75729 69841 5441 447 DUES & SUBSCRIPTIONS 58705 35743 18248 4714 BAD DEBT EXPENSE 31704 31704 92040 84511 6919 610 7322561 5909249 928579 484733 785905 762551 46830 848740 1380495 25399 46375 7095116 1704133 2973751 5390983 0 39568 4633795 7666802 578440 966906 13920 27321 1707830 3259979 467819 414567 2768009 4668773 X 1597828 2817779 267958 180250 1865786 2998029 4633795 7666802 1132243 0 X 0 1 X 1 1 1 X 5250186 5602155 5563573 5969355 8221708 30606977 5250186 5602155 5563573 5969355 8221708 30606977 30606977 2828 403 15 0 0 3246 30610223 1131357 0.99990 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111070 111070 3764931 1366133 2398798 353503 207663 145840 2865612 130337 2735275 5390983 DUE TO TURNING LIVES AROUND 414567 414567 X PART X, LINE 2: 180 DEGREES, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). COMMUNITY RE-ENTRY SERVICES IS A WHOLLY OWNED LIMITED LIABILITY COMPANY AND IS CONSIDERED A DISREGARDED ENTITY FOR TAX PURPOSES. TLA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(2) OF THE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PAID NO INCOME TAX ON UNRELATED BUSINESS INCOME IN 2023 AND 2022. THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. 50TH ANNIVERSARY 182050 172749 9301 850 2000 14566 4000 15054 GOLF TOURNAMENT 31197 21521 9676 200 8566 3503 5871 213247 194270 18977 200 850 10566 18069 4000 20925 54610 -35633 X X 0 0 0 0 0 0 0 0 0 DAN PFARR CHIEF EXECUTIVE OFFICER 179016 0 18720 0 0 0 7606 0 14191 0 219533 0 0 0 FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: YOUTH RESIDENTIAL PROGRAMS: BRITTANY'S PLACE, MINNESOTA' LARGEST SHELTER AND PROGRAM FOR FEMALE-IDENTIFYING YOUTH AGES 10-20 EXPERIENCING SEX TRAFFICKING, PROVIDED SHELTER/HOUSING TO 98 CLIENTS. 79% IDENTIFY AS BIPOC. ONSITE SERVICES ADDRESS COMPLEX TRAUMA AND INCLUDE PUBLIC SCHOOL EDUCATION, MENTAL HEALTH, AND FAMILY RECONNECTION. MAJOR FACILITY RENOVATIONS COMPLETED IN AUGUST, 2022 EXPANDED SECURITY, PROGRAMMING SPACE, AND LONGER-TERM HOUSING. 11 CLIENTS HOUSED. 50% EXITED TO SAFE, STABLE HOUSING AND 53% IMPROVED SOCIAL CONNECTIONS. HOPE HOUSE IS THE ONLY EMERGENCY SHELTER FOR HOMELESS YOUTH UNDER AGE 18 IN THE TWIN CITIES SOUTHWEST METRO AREA. OPERATED IN A PARTNERSHIP WITH OPEN HANDS FOUNDATION, THE 6-BED HOPE HOUSE PROVIDED SHELTER AND SERVICES TO 43 YOUTH, 84% BIPOC CLIENTS. 78% EXITED TO A SAFE DESTINATION. VON WALD YOUTH SHELTER IN RURAL ROCHESTER TOWNSHIP IS THE ONLY 24-HOUR SHELTER FOR YOUTH AGES 12-19 IN A 20-COUNTY REGION OF SOUTHEAST MINNESOTA. 57 YOUTH. 30% BIPOC CLIENTS 35% LGBTQIA CLIENTS 94% EXITED TO A SAFE DESTINATION. AN ADDITIONAL 30 SOUTHEAST MINNESOTA YOUTH WERE PLACED IN SUPPORTIVE FOSTER CARE THROUGH 180 DEGREES' FOSTER CARE PROGRAM. ST. CLOUD YOUTH SHELTER IS THE ONLY 24-HOUR SHELTER FOR YOUTH AGES 12-19 IN 13 COUNTIES ACROSS NORTH CENTRAL MINNESOTA. A $5.1 MILLION PHASED RENOVATION OF THE FACILITY AND GROUNDS COMMENCED IN JANUARY, 2023. THE 1930'S-ERA FACILITY IS UNDERGOING A COMPLETE RENOVATION ADDRESSING OVERDUE MAINTENANCE AND SAFETY ISSUES AND POSITIONING THE 12-BEDROOM SHELTER AND PROGRAM FOR ITS NEXT GENERATION AS A REGIONAL SERVICE PROVIDER. 95 YOUTH. 43% BIPOC AND 31% LGBTQIA CLIENTS. 57% EXITED TO A SAFE DESTINATION. NOTE: BED CAPACITY WAS REDUCED DURING CONSTRUCTION. FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE: CLIFTON PLACE: LAUNCHED IN 1973 IN MINNEAPOLIS, CLIFTON PLACE IS A FIRST-STOP RESIDENCE PROVIDING HOUSING, JOB PLACEMENT, AND HOUSING CONNECTIONS FOR MEN EXITING PRISON. 174 MEN WERE HOUSED AND PARTICIPATED IN PROGRAMMING. COLUMBUS/FRANKLIN APARTMENTS. 40 PEOPLE WERE HOUSED AT 180 DEGREES' DEEPLY AFFORDABLE RESIDENTIAL PROGRAM AT COLUMBUS/FRANKLIN APARTMENTS. IN MARCH, 2022, 180 DEGREES ENTERED INTO PARTNERSHIP WITH AFFORDABLE HOUSING PROVIDER BEACON INTERFAITH AT GREAT RIVER LANDING, A 72-UNIT BUILDING IN MINNEAPOLIS NORTH LOOP. BEACON INTERFAITH OWNS AND OPERATES THE BUILDING WHILE 180 DEGREES PROVIDES 24-HOUR SERVICES AND STRUCTURED PROGRAMMING. 35 MEN RELEASED FROM PRISON OR WITH FELONY RECORDS RECEIVED HOUSING AND STABILIZATION SERVICES. FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE: COMMUNITY-BASED PROGRAMS: COMMUNITY-BASED PROGRAMS: 250 CLIENTS AND THEIR FAMILIES RECEIVED CASE MANAGEMENT SERVICES THROUGH OUR MOBILE CASE MANAGEMENT PROGRAM IN THE COMMUNITY INCLUDING EMOTIONAL SUPPORT, SERVICE CONNECTIONS, FOOD, TRANSPORTATION, AND CLOTHING. ALL CHILDREN EXCEL (ACE) PROVIDES LONG-TERM, COMPREHENSIVE CASE MANAGEMENT FOR RAMSEY COUNTY YOUTH, AGES 9 AND UNDER, WHO HAVE COMMITTED ADULT-LEVEL CRIMINAL OFFENSES. GOALS ARE TO PROVIDE YOUTH AND THEIR FAMILIES WITH STRUCTURED SUPPORT, REDUCING THE LIKELIHOOD OF COMMITTING ANOTHER OFFENSE. 49 YOUTH RECEIVED SERVICES. 95% WERE CONNECTED TO A CASE MANAGER WITHIN 30 DAYS SAFE IS AN AFRICAN AMERICAN-CENTRIC PREVENTION AND INTERVENTION PROGRAM FOR MOTHERS AND THEIR CHILDREN WHO HAVE EXPERIENCED DOMESTIC OR FAMILY VIOLENCE. 24 WOMEN AND THEIR CHILDREN RECEIVED CASE MANAGEMENT AND SUPPORTIVE SERVICES. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE COO AND THE CEO, THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND COMMITTEE MEMBERS. EACH INDIVIDUAL IS REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. ALL CONFLICT OF INTEREST INFORMATION IS REVIEWED PERIODICALLY. ALL CONFLICT OF INTEREST DISCUSSIONS AND DECISIONS ARE DOCUMENTED. EACH CONFLICT OF INTEREST, AND MATERIAL FACTS RELATED TO IT, IS REQUIRED TO BE DISCLOSED TO THE APPROPRIATE GOVERNING BOARD OR COMMITTEE. AFTER ANY DISCUSSION, THE INTERESTED PERSON LEAVES THE MEETING AND THE GOVERNING BOARD OR COMMITTEE DISCUSSES AND VOTES ON WHETHER A CONFLICT EXISTS. THE INTERESTED PERSON MAY MAKE A PRESENTATION TO THE GOVERNING BOARD OR COMMITTEE ABOUT THE TRANSACTION OR ARRANGEMENT INVOLVING THE POTENTIAL CONFLICT OF INTEREST, BUT THE INTERESTED PERSON THEN LEAVES THE MEETING AND THE GOVERNING BOARD OR COMMITTEE DISCUSSES AND VOTES ON WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. DISCUSSIONS FOCUS ON WHETHER A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT CAN BE OBTAINED WITH A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH A BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS ARRANGED BY CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION USED A SALARY SURVEY AND COMPARABILITY DATA FROM OTHER TAX-EXEMPT ORGANIZATIONS TO DETERMINE THE CEO'S COMPENSATION. THE COMPENSATION PACKAGE WAS REVIEWED AND APPROVED BY INDEPENDENT INDIVIDUALS AND DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. COMMUNITY RE-ENTRY SERVICES LLC 236 CLIFTON AVENUE SOUTH MINNEAPOLIS MN 55403 274469735 RE-ENTRY SERVICES MN 166167 1540490 180 DEGREES INC TURNING LIVES AROUND 236 CLIFTON AVENUE SOUTH MINNEAPOLIS MN 55403 464184999 PROPERTY OWNERSHIP MN 501(C)(2) N/A 180 DEGREES INC 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 TURNING LIVES AROUND K 108650 CASH TURNING LIVES AROUND E 323942 CASH