2024-06-28T13:51:33-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 410877459 VOYAGEUR OUTWARD BOUND SCHOOL VOYA 6514010639 1650 CARROLL AVE ST PAUL MN 55104 JACK LEE EXECUTIVE DIRECTOR 6514010639 2024-06-28 1 JACK LEE 999009999 0 MACKENZIE MCNAUGHTON P02025805 6123764500 2024-06-28 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JACK LEE 1650 CARROLL AVE ST PAUL MN 55104 8098003 0 X WWW.VOBS.ORG X 1963 MN VOYAGEUR OUTWARD BOUND'S MISSION IS TO HELP PEOPLE CHANGE THEIR LIVES THROUGH CHALLENGE AND DISCOVERY. 15 15 143 30 0 0 2950635 3768709 4317029 3461448 19560 126216 -405 5696 7286819 7362069 628397 487029 0 0 3595190 3285475 0 0 427143 2147309 2177716 6370896 5950220 915923 1411849 9756140 11769755 959863 794324 8796277 10975431 X WE BRING YOUNG PEOPLE TOGETHER FOR GROUP LEARNING ADVENTURES IN WILDERNESS AND URBAN SETTINGS IN MINNESOTA AND TEXAS. WE INVITE TEENS AND YOUNG ADULTS TO IDENTIFY, PRACTICE AND GROW LEADERSHIP SKILLS THROUGH SHARED EXPERIENCES. WE ALSO OFFER THE OUTWARD BOUND EXPERIENCE TO ADULTS OF ALL AGES. WE KNOW THAT MORE RESILIENT AND COMPASSIONATE PEOPLE CREATE A MORE RESILIENT AND COMPASSIONATE WORLD, AND WE WANT TO HELP MAKE THAT VISION A REALITY BY EMPOWERING PEOPLE WITH LIFE AND LEADERSHIP SKILLS. WE TEACH THROUGH CHALLENGE, ADVENTURE AND NATURE. WE BELIEVE IN THE POTENTIAL OF EVERY INDIVIDUAL, AND SEEK TO INCREASE ACCESS TO OUR VALIDATED AND TIME-TESTED EXPERIENTIAL LEADERSHIP LEARNING PROGRAMS. WE INVITE INDIVIDUALS TO GO OUTWARD BOUND, AND WE PARTNER WITH SCHOOLS AND YOUTH-SERVING NONPROFITS TO CREATE CUSTOM PROGRAMS THAT ADVANCE THEIR GOALS FOR YOUNG PEOPLE. 0 0 4061280 487029 3461448 FOR 60 YEARS, VOYAGEUR OUTWARD BOUND HAS USED THE WILDERNESS AS OUR CLASSROOM TO PROVIDE UNPARALLELED OPPORTUNITIES FOR PERSONAL GROWTH AND COMMUNITY BUILDING.OUR PROGRAMS RANGE FROM ONE TO 50 DAYS IN LENGTH, AND OUR PARTICIPANTS CANOE, BACKPACK, ROCK CLIMB, CAMP, SKI, SNOWSHOE AND DOG SLED. NO EXPERIENCE IS NECESSARY, AND WE STRIVE TO CREATE THE CONDITIONS FOR EMOTIONALLY AND PHYSICALLY SAFE LEARNING. WE INVITE AND CELEBRATE THE DIVERSITY OF LIVED EXPERIENCE, AND WELCOME PARTICIPANTS REGARDLESS OF IDENTITY, AFFILIATION ON SOCIO-ECONOMIC STATUS. WE ARE PROUD TO PREPARE YOUTH AND YOUNG ADULTS ALIKE TO IDENTIFY STRENGTHS AND PRACTICE SKILLS SO THEY CAN GROW THE CONFIDENCE TO PURSUE THEIR GOALS AND THRIVE. 4061280 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 22 0 143 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 MN TX X JACK LEE 6514010633 1650 CARROLL AVE ST PAUL MN 55104 CINDY HOLKER CHAIR 1.00 X X 0 0 0 HEIDI WEILER VICE CHAIR 1.00 X X 0 0 0 PAUL MAAHS TREASURER 1.00 X X 0 0 0 STEWART HUDNUT SECRETARY 1.00 X X 0 0 0 GUNNAR CARLSON DIRECTOR 1.00 X 0 0 0 JERRY ROSEN DIRECTOR 1.00 X 0 0 0 HERVEY EVANS DIRECTOR 1.00 X 0 0 0 JUDSON DAYTON DIRECTOR 1.00 X 0 0 0 JULIE HIGNELL DIRECTOR 1.00 X 0 0 0 LYNN LAPOINTE DIRECTOR 1.00 X 0 0 0 PEG SKOLD DIRECTOR 1.00 X 0 0 0 PETER BAILEY DIRECTOR 1.00 X 0 0 0 ROBERT MOELLER DIRECTOR 1.00 X 0 0 0 RODERIC SOUTHALL DIRECTOR 1.00 X 0 0 0 TED MOORES DIRECTOR 1.00 X 0 0 0 JACK LEE EXECUTIVE DIRECTOR 40.00 X 149962 0 36826 MARLAIS BRAND DIRECTOR OF BUSINESS DEVELOPMENT 40.00 X 103278 0 46876 253240 0 83702 2 0 1 0 OUTWARD BOUND SERVICES GROUP 2582 RICEVILLE ROAD ASHEVILLE NC 28805 NATIONAL MARKETING, CALL CENTER, STUDENT 353069 1 3768709 7335 3768709 TUITION/PROGRAM REVENU 611600 3461448 3461448 3461448 204543 204543 646012 724339 -78327 -78327 -78327 0 476 -476 -476 17291 11119 6172 6172 7362069 3461448 0 131912 487029 487029 186789 46697 46698 93394 2559257 1930618 414525 214114 33380 24249 5569 3562 303988 274565 28977 446 202061 146787 33713 21561 353069 116513 233025 3531 3244 3244 34253 34253 46026 46026 163851 34162 103227 26462 42396 1611 15442 25343 358304 289260 66285 2759 61554 55536 3875 2143 268180 243280 14054 10846 42095 27861 13555 679 93802 72065 11031 10706 244621 195697 48924 BAD DEBT EXPENSE 286140 0 286140 CHARTER FEE 87318 43659 43659 VEHICLES/VESSELS 58721 58719 2 EVENTS 2950 2950 31192 12972 9573 8647 5950220 4061280 1461797 427143 1376106 348514 1196542 3556101 565800 253600 308735 91199 11748 12525 92432 112060 3029674 2390352 711530 639322 5019789 6369768 179795 169694 293663 216972 9756140 11769755 362259 306562 300002 265510 144023 297602 78229 959863 794324 X 2012137 2984980 6784140 7990451 8796277 10975431 9756140 11769755 X 1411849 777406 -10101 X 0 1 X 1 0 X 4403818 2329121 5542156 2950635 3768709 18994439 4403818 2329121 5542156 2950635 3768709 18994439 7858980 11135459 17017 28273 90485 125670 204543 465988 1254 1254 19461681 15825678 0.57220 0.63390 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6017888 795500 827625 -304089 7336924 5608962 1368500 -723674 -235900 6017888 3297363 2012350 490209 190960 5608962 2428933 520000 468430 -120000 3297363 389636 2000000 39297 2428933 0.00000 1.00000 0.00000 0 0 60032 60032 1094196 988460 105736 328205 234173 94032 1547241 1167719 379522 639322 LEASE LIABILITY- SHORT TERM 78229 78229 X 7617539 777406 777406 6840133 46026 475910 521936 7362069 5428284 11119 11119 5417165 46026 487029 533055 5950220 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF DONOR RESTRICTED FUNDS ESTABLISHED TO PROVIDE FOR THE LONG-TERM SUPPORT OF THE ORGANIZATION AND ITS PROGRAMS THROUGH THE ISSUANCE OF STUDENT SCHOLARSHIPS. PART X, LINE 2: VOYAGEUR OUTWARD BOUND SCHOOL (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 HAD NO INCOME TAX EXPENSE OR CASH PAYMENTS FOR INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 487,029. COGS -11,119. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 11,119. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 487,029. 1 SCHOLARSHIPS AND TUITION DISCOUNTS 49 487029 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 X X 0 0 0 0 0 0 0 0 0 JACK LEE EXECUTIVE DIRECTOR 149962 0 0 0 0 0 0 0 36826 0 186788 0 0 0 MARLAIS BRAND DIRECTOR OF BUSINESS DEVELOPMENT 103278 0 0 0 0 0 19488 0 27388 0 150154 0 0 0 PART I, LINE 3 COMPARABLE COMPENSATION DATA WAS USED IN ESTABLISHING THE SALARY OF THE EXECUTIVE DIRECTOR. CHANGES IN THE EXECUTIVE DIRECTOR'S COMPENSATION ARE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE MEETS EVRY OTHER MONTH, WHEN THE FULL BOARD DOES NOT. IT IS EMPOWERED TO ACT ON BEHLAF OF THE BOARD BUT SELDOM DOES SO UNLESS THE NEED IS VERY URGENT. THERE ARE SEVEN MEMBERS - THE OFFICERS, OFFICERS EMERITUS AND ONE MEMBER AT LARGE. ALL ARE ALSO BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 4 THE CLIENT MADE THE FOLLOWING CHANGES TO ITS GOVERNING DOCUMENTS DURING THE YEAR. -CHANGED THE NUMBER OF DIRECTORS WITH A RANGE OF 8 TO 25 PEOPLE SERVING ON THE BOARD AT ONE TIME. -CHANGES WERE MADE ON THE PROCESS OF WHEN A OFFICER SHOULD BE REMOVED FORM 990, PART VI, SECTION B, LINE 11B THE FORM TO BE FILED IS DISTRIBUTED TO THE BOARD MEMBERS ELECTRONICALLY, AND TIME ALLOWED FOR REVIEW AND QUESTIONS. 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 EXECUTIVE COMMITTEE TO RESOLVE THE QUESTION BY MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR COMPENSATION DECISIONS ARE MADE BY THE EXECUTIVE COMMITTEE. COMPENSATION IS DETERMINED BASED ON THE SALARIES OF OTHER SIMILAR SIZED NON-PROFITS AND OTHER SALARIES OF OTHER EXECUTIVE DIRECTORS AT OUTWARD BOUND. THE LAST REVIEW OF EXECUTIVE DIRECTOR COMPENSATION WAS PERFORMED IN 2018. THE LEADERSHIP TEAM HAS SET SALARY RANGES FOR EACH ROLE, INCLUDING THOSE OF KEY EMPLOYEES, BASED UPON PUBLISHED NON-PROFIT BENCHMARKS. THE EXECUTIVE DIRECTOR LOOKS AT THE PERFORMANCE OF THE KEY EMPLOYEES AND PLACES THEM AT AN APPROPRIATE POINT IN THE SALARY RANGE, AND AFTER CONSIDERING THE BUDGET, ASSIGNS THEM A SALARY. THIS WAS LAST PERFORMED IN 2022. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: NON-CASH CHANGE IN LLC -10,101.