2023-07-26T07:57:14-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-01-01 410877459 VOYAGEUR OUTWARD BOUND SCHOOL VOYA 6514010639 1650 CARROLL AVE ST PAUL MN 55104 JACK LEE EXECUTIVE DIRECTOR 6514010639 2023-07-24 1 JACK LEE 999009999 0 JENNIFER TINGLEY P01485570 6123764500 2023-07-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JACK LEE 1650 CARROLL AVE ST PAUL MN 55104 8508227 0 X WWW.VOBS.ORG X 1963 MN CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 15 15 191 30 0 0 5660141 2950635 2953421 4317029 90485 19560 0 -405 8704047 7286819 94724 628397 0 0 3366703 3595190 0 0 431350 1859570 2147309 5320997 6370896 3383050 915923 9562125 9756140 1038377 959863 8523748 8796277 X CHANGING LIVES THROUGH CHALLENGE AND DISCOVERY. 0 0 3258964 172937 2612276 CLASSIC AND INTERCEPT:OUR PROGRAMS COMBINE ELEMENTS SUCH AS CANOEING, BACKPACKING, AND ROCK CLIMBING TO PROVIDE UNPARALLELED OPPORTUNITIES FOR DISCOVERY, PERSONAL GROWTH, SELF-RELIANCE, TEAMWORK, AND COMPASSION. THESE PROGRAMS LAST ONE TO FOUR WEEKS AND SERVE PRIMARILY TEENAGERS AND YOUNG ADULTS, BUT ALSO MIDDLE AGED ADULTS WHO ARE THINKING ABOUT THE NEXT PHASE OF THEIR CAREER AND LIFE. A SPECIALIZED PROGRAM CALLED "INTERCEPT" SERVES TEAMS WHO STRUGGLE IN DIFFERENT WAYS TO MAKE POSITIVE CHOICES. OUR 'INTERCEPT' PROGRAMS HELP THESE YOUNG PEOPLE INCREASE SELF-AWARENESS AND SEE THAT THEY CAN DO MORE THAN THEY EXPECTED, BY COMPLETING A WILDERNESS EXPEDITION. THE PROGRAM INCLUDES A CURRICULUM THAT PARENTS WORK ON WITH THEIR CHILD TO ADDRESS ISSUES AND STRENGTHEN SKILLS SUCH AS COMMUNICATION AND GOAL SETTING. 1450235 455460 1654092 PARTNER GROUPS:WE PROVIDE EDUCATIONAL PROGRAMS TO SCHOOLS AND NON-PROFITS TO HELP PARTICIPANTS DISCOVER MORE ABOUT THEMSELVES, DEVELOP AS LEADERS AND COLLABORATE TOGETHER EFFECTIVELY. 45682 0 50661 VETERANS: OUTWARD BOUND FOR VETERANS HELPS THOUSANDS OF RETURNING SERVICE MEMBERS AND RECENT VETERANS RE-ADJUST TO LIFE AT HOME THROUGH POWERFUL WILDERNESS COURSES THAT DRAW ON THE HEALING BENEFIT OF TEAMWORK AND CHALLENGE THROUGH USE OF THE NATURAL WORLD. 4754881 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 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 1 191 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 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 JACK LEE EXECUTIVE DIRECTOR 40.00 X 160852 0 56410 ELIZABETH POTTER DEVELOPMENT DIRECTOR 40.00 X 110926 0 19084 CINDY HOLKER CHAIR 1.00 X X 0 0 0 HEIDI WEILER VICE-CHAIR 1.00 X X 0 0 0 DAMON ANDERSON TREASURER 1.00 X X 0 0 0 STEWART HUDNUT SECRETARY 1.00 X X 0 0 0 PETER BAILEY DIRECTOR 1.00 X 0 0 0 JUDSON DAYTON DIRECTOR 1.00 X 0 0 0 TED MOORES DIRECTOR 1.00 X 0 0 0 ROBERT MOELLER DIRECTOR 1.00 X 0 0 0 PEG SKOLD DIRECTOR 1.00 X 0 0 0 HERVEY EVANS DIRECTOR 1.00 X 0 0 0 JULIE HIGNELL DIRECTOR 1.00 X 0 0 0 BRYAN JENSEN DIRECTOR 1.00 X 0 0 0 PAUL MAAHS DIRECTOR 1.00 X 0 0 0 JERRY ROSEN DIRECTOR 1.00 X 0 0 0 GUNNAR CARLSON DIRECTOR 1.00 X 0 0 0 RODERIC SOUTHALL DIRECTOR 1.00 X 0 0 0 271778 0 75494 2 0 1 0 OUTWARD BOUND SERVICES GROUP 2582 RICEVILLE ROAD ASHEVILLE NC 28805 NATIONAL MARKETING, CALL CENTER, STUDENT 390389 1 2950635 1577 2950635 TUITION/PROGRAM REVENU 611600 4317029 4317029 4317029 125670 125670 1092647 1198757 -106110 -106110 -106110 305 2292 -1987 -1987 21941 20359 1582 1582 7286819 4317029 0 19155 628397 628397 357234 56602 56603 244029 2692633 2195072 407359 90202 10974 9948 1992 -966 318651 319229 26603 -27181 215698 162645 32566 20487 366119 120819 241639 3661 4334 4334 31819 31819 37182 37182 235979 104437 88329 43213 28475 7432 17825 3218 522534 432010 84071 6453 68346 43262 24568 516 288862 262050 16663 10149 80359 67319 12612 428 91567 70348 10768 10451 200822 160658 40164 VEHICLES/VESSELS 82167 79956 2211 CHARTER FEE 69394 34697 34697 39350 12660 26690 6370896 4754881 1184665 431350 1562299 1376106 110394 1196542 902000 565800 317514 308735 12994 11748 66619 92432 3008082 2296552 632508 711530 4676188 5019789 1170509 111100 179795 0 293663 9562125 9756140 465251 362259 573126 300002 0 297602 1038377 959863 X 1911257 2012137 6612491 6784140 8523748 8796277 9562125 9756140 X 915923 -712089 68695 X 0 1 X 1 0 X 1375933 4403818 2329121 5542156 2950635 16601663 1375933 4403818 2329121 5542156 2950635 16601663 5900541 10701122 16575 17017 28273 90485 125670 278020 319 1254 1573 16881256 16317116 0.63390 0.66180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5608962 1368500 -723674 -235900 6017888 3297363 2012350 490209 190960 5608962 2428933 520000 468430 -120000 3297363 389636 2000000 39297 2428933 387259 2377 389636 0.00000 1.00000 0.00000 0 0 60032 60032 1091453 980432 111021 325734 225954 99780 1530863 1090166 440697 711530 LEASE LIABILITY 297602 297602 X 5929510 -712089 -712089 6641599 37182 608038 645220 7286819 5725676 20359 20359 5705317 37182 628397 665579 6370896 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, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 628,397. COGS -20,359. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 20,359. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND TUITION DISCOUNTS 628,397. X X X X X 1 EXCELSIOR BAY GROUP LLC 25 CENTER ST EXCELSIOR MN 55331 STRATEGY CONSULTING 0 2050000 14800 2035200 CAITLIN MARLOTTE 906 WEST 44TH ST 1 MINNEAPOLIS MN 55409 GRANTWRITING 0 144500 15000 129500 2194500 29800 2164700 MN 1 SCHOLARSHIPS AND TUITION DISCOUNTS 282 628397 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 160852 0 0 0 0 0 0 0 56410 0 217262 0 0 0 PART I, LINE 3 COMPENSATION IS DETERMINED BASED ON THE SALARIES OF OTHER SIMILAR SIZED NON-PROFITS AND OTHER SALARIES OF OTHER EXECUTIVE DIRECTORS AT OUTWARD BOUND. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE FOUR OFFICERS OF THE BOARD AND THE EXECUTIVE DIRECTOR. IT IS EMPOWERED TO ACT ON BEHALF OF THE BOARD WHENEVER AN ISSUE ARISES IN WHICH TIME IS OF THE ESSENCE AND A DECISION NEEDS TO BE MADE QUICKLY, ALTHOUGH IT SELDOM DOES SO. THE VAST MAJORITY OF DECISIONS ARE MADE BY THE FULL BOARD. 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. 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 68,695.