2023-10-26T11:19:53-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2022-01-01 363501479 BIG BROTHERS BIG SISTERS OF SOUTHERN MN BIGB 5074515922 545 DUNNELL DR OWATONNA MN 55060 DANIELLE HAGER TREASURER 5074515922 2023-10-16 1 DANIELLE HAGER 999009999 0 KATHERINE LUTZKE CPA P01760889 5072802300 2023-10-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIELLE HAGER 545 DUNNELL DR OWATONNA MN 55060 1737390 0 X WWW.BBBSOFSOUTHERNMN.ORG X 1987 MN CREATE & SUPPORT ONE-TO-ONE MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH. 19 19 20 817 0 0 1046226 1293403 96183 45000 108220 26835 61581 75892 1312210 1441130 0 0 0 0 773511 838470 0 0 48759 221580 268519 995091 1106989 317119 334141 2418811 2774113 65095 277226 2353716 2496887 CREATE & SUPPORT ONE-TO-ONE MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH. 0 0 913446 0 45000 PROVIDE THE INFLUENCE OF MATURE AND RESPONSIBLE ADULTS TO CHILDREN WHO ARE LACKING POSITIVE INFLUENCE IN THEIR PRESENT SETTING IN ORDER TO DEVELOP THOSE CHILDREN TO THEIR FULL POTENTIAL. 913446 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 0 0 MN X NINA LABATHE 5074515922 545 DUNNELL DR OWATONNA MN 55060 JANE KRUMRIE PRESIDENT 1.00 X X 0 0 0 JULIE RETHEMEIR PAST PRESIDENT 1.00 X X 0 0 0 PATRICK DELEHANTY VICE PRESIDENT 1.00 X X 0 0 0 DANIELLE HAGER TREASURER 1.00 X X 0 0 0 PATRICK SEGLER SECRETARY 1.00 X X 0 0 0 ANN FREEMAN PERSONNEL CHAIR 1.00 X X 0 0 0 MIKE KELLER HONORARY BOARD MEMBER 1.00 X 0 0 0 EDEL FERNANDEZ DIRECTOR 1.00 X 0 0 0 JEFF ELSTAD DIRECTOR 1.00 X 0 0 0 JON HANSON DIRECTOR 1.00 X 0 0 0 JESSI HARTY DIRECTOR 1.00 X 0 0 0 NORT JOHNSON DIRECTOR 1.00 X 0 0 0 ERIC TITCHENAL DIRECTOR 1.00 X 0 0 0 JOHN HAVELKA DIRECTOR 1.00 X 0 0 0 KAREN LEGAULT DIRECTOR 1.00 X 0 0 0 SAMANTHA MALECHA DIRECTOR 1.00 X 0 0 0 JOLAYNE MOHS DIRECTOR 1.00 X 0 0 0 JASON ROBINSON DIRECTOR 1.00 X 0 0 0 JOEL OLSON DIRECTOR 1.00 X 0 0 0 MICHELLE REDMAN EXECUTIVE DIRECTOR 45.00 X 99504 0 2942 99504 0 2942 0 0 0 0 0 121870 340674 830859 1522 1293403 COUNTY SERVICES 624100 45000 45000 45000 45617 45617 246572 265354 -18782 -18782 -18782 106798 121870 30906 75892 75892 1441130 45000 0 102727 102446 87079 10245 5122 615622 523279 61562 30781 63072 53611 6307 3154 57330 48731 5733 2866 21827 747 21080 5863 5863 15682 10318 5364 3720 3720 5414 4873 187 354 36610 29288 5491 1831 19407 15526 2911 970 8591 6872 1289 430 20454 19431 818 205 TELEPHONE/COMPUTER 41262 33010 6189 2063 SCHOLARSHIPS 37250 37250 MEMBERSHIP DUES 21495 21495 EQUIPMENT RENTAL AND MA 14216 11373 2132 711 16728 10563 5893 272 1106989 913446 144784 48759 38551 73631 1184323 1215219 53832 305808 20988 20491 109906 75236 36399 34670 1083682 921001 1036 203293 2418811 2774113 65095 73556 0 203670 65095 277226 X 2254744 2397498 98972 99389 2353716 2496887 2418811 2774113 X 334141 -187957 -3013 X 0 1 X 1 0 X 576551 731401 894811 965201 1293403 4461367 180781 225870 194257 238789 120892 960589 757332 957271 1089068 1203990 1414295 5421956 457000 442000 500000 588739 1987739 0 457000 442000 500000 588739 1987739 3434217 35281 33464 60136 52044 45617 226542 35281 33464 60136 52044 45617 226542 792613 990735 1149204 1256034 1459912 5648498 0.60800 0.95790 0.04010 0.04210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED PART II-B, LINE 1: THE ORGANIZATION CONTRACTS WITH AN INDEPENDENT CONSULTANT TO REPRESENT BIG BROTHERS BIG SISTERS AT THE LEGISLATURE, TO MONITOR LEGISLATIVE ISSUES OF INTEREST/CONCERN, AND TO ASSIST IN THE DEVELOPMENT OF BIG BOTHERS BIG SISTERS PUBLIC RELATIONS AGENDA. 37297 26536 10761 72609 48700 23909 34670 ACCRUED INTEREST RECEIVABLE 2036 RENT DEPOSIT - FARIBAULT OFFICE 600 OPERATING ROU ASSET 200657 203293 OPERATING LEASE LIABILITY 203670 203670 X 1247310 -187957 -187957 1435267 5863 5863 1441130 1101126 0 1101126 5863 5863 1106989 PART X, LINE 2: THE ORGANIZATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAXES. AS SUCH, IT IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE. EVENING FOR KID'S SAKE 153255 59705 93550 4494 20996 BOWL FOR KID'S SAKE 74181 60365 13816 5416 2 1232 1800 -568 228668 121870 106798 4494 26412 30906 75892 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 IS REVIEWED, SIGNED BY A BOARD MEMBER, DISTRIBUTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUALLY REQUIRING COMPLETION OF THE CONFLICTS OF INTEREST FORMS AND THE FORMS BY ALL BOARD MEMBERS AND MANAGEMENT EMPLOYEES. THE FORMS ARE REVIEWED BY THE EXECUTIVE DIRECTOR. ALL LEVELS OF THE ORGANIZATION WOULD BE CONSIDERED A CONFLICT OF INTEREST IF ONE AROSE. A CONFLICT WOULD BE DETERMINED TO EXIST IN THE FOLLOWING SITUATIONS: RELATIONS OF DIRECTORS, OFFICERS & MANAGEMENT EMPLOYEES WITH THIRD PARTIES SUPPLYING GOODS & SERVICES, LEASES, PROPERTY & EQUIPMENT, DONORS, FAMILY MEMBERS, FRIENDS & OTHER EMPLOYEES, PERSONS OR FIRMS BBBS IS DEALING IN CONNECTION WITH THE GIFT, PURCHASE OR SALE OF REAL ESTATE, SECURITIES OR OTHER PROPERTY. A CONFLICTING INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS OR FIRMS MENTIONED IN SECTION 3. SUCH AN INTEREST MIGHT ARISE THROUGH: OWNING STOCK OR HOLDING DEBT OR OTHER PROPRIETARY INTERESTS IN ANY THIRD PARTY DEALING WITH BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA, HOLDING OFFICE, SERVING ON THE BOARD, PARTICIPATING IN MANAGEMENT, OR BEING OTHERWISE EMPLOYED (OR FORMERLY EMPLOYED) WITH ANY THIRD PARTY DEALING WITH BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA, RECEIVING REMUNERATION FOR SERVICES WITH RESPECT TO INDIVIDUAL TRANSACTIONS INVOLVING BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA, USING BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA'S TIME, PERSONNEL, EQUIPMENT, SUPPLIES, OR GOOD WILL FOR OTHER THAN BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA APPROVED ACTIVITIES, PROGRAMS, AND PURPOSES, RECEIVING PERSONAL GIFTS OR LOANS FROM THIRD PARTIES DEALING OR COMPETING WITH BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA. RECEIPT OF ANY GIFT IS DISAPPROVED EXCEPT GIFTS OF A VALUE LESS THAN $50, WHICH COULD NOT BE REFUSED WITHOUT DISCOURTESY. NO PERSONAL GIFT OF MONEY SHOULD EVER BE ACCEPTED. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF BIG BROTHERS BIG SISTERS OF SOUTHERN MINNESOTA AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS REVIEWED BY THE BOARD CHAIR AND THEN REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. COMPARABILITY DATA WAS USED FROM THE 2021 SALARY STUDY. THIS PROCESS WAS DOCUMENTED IN EMAIL AND PAYROLL SLIPS, PROVIDED TO THE ADMINISTRATIVE ASSISTANT. THE 2021 COMPENSATION STUDY FOR THE AGENCY WAS REVIEWED BY PERSONNEL CHAIR SAM MALECHA IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LEASE ADJUSTMENT -3,013.