2024-12-04T12:35:16-06:00 2024-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2023-07-01 381366931 LEADER DOGS FOR THE BLIND LEAD 2486595011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 MELISSA L WEISSE CHIEF EXECUTIVE OFFICER 2486595011 2024-11-26 1 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2024-11-26 2023 2024-10-15 13:58:12Z MELISSA L WEISSE 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 29278663 0 X WWW.LEADERDOG.ORG X 1952 MI EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR SAFE AND INDEPENDENT DAILY TRAVEL. 26 26 221 957 47070 0 20283701 26738844 0 0 6309 122195 134345 137389 20424355 26998428 15480 16443 0 0 13809735 14192752 48202 56658 3708571 7398026 7246814 21271443 21512667 -847088 5485761 27686017 24131129 11048604 1816957 16637413 22314172 X EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR SAFE AND INDEPENDENT DAILY TRAVEL. 0 0 12708600 GUIDE DOG: SINCE 1939, LEADER DOG HAS BEEN HIGHLY RESPECTED FOR OUR INNOVATIVE GUIDE DOG PROGRAM. OUR FREE 21-DAY RESIDENTIAL PROGRAM SERVES CLIENTS WHO ARE LEGALLY BLIND, 16 YEARS OLD AND UP, AND ABLE TO CARE FOR A DOG. TRAINING IS PERSONALIZED AND EACH CLIENT IS MATCHED WITH A DOG THAT FITS THEIR LIFESTYLE, PACE, PHYSICAL SIZE AND MORE. CLIENTS TRAIN WITH THEIR GUIDE DOG IN A VARIETY OF ENVIRONMENTS TO FIT BOTH CURRENT AND FUTURE NEEDS, INCLUDING URBAN, SUBURBAN AND RURAL LOCATIONS; COLLEGE CAMPUSES; STORES AND OTHER SETTINGS. THROUGH THE ADAPTIVE SERVICES DEPARTMENT, GUIDE DOGS ARE PROVIDED TO PEOPLE WITH HEARING LIMITATIONS, COGNITIVE ISSUES, OR OTHER PHYSICAL LIMITATIONS SUCH AS LOSS OF A LIMB. 1121486 106961 VOLUNTEER/COMMUNITY OUTREACH: VOLUNTEERS ARE INTEGRAL TO THE DAILY OPERATIONS OF LEADER DOG AND ALLOW US TO SERVE MORE CLIENTS EACH YEAR. VOLUNTEERS CONTRIBUTE THEIR TIME AND SKILLS IN MANY AREAS INCLUDING ON-CAMPUS, AND THROUGH PUPPY RAISING AND HOSTING BREEDING STOCK DOGS. COMMUNITY OUTREACH IS CONDUCTED NATIONALLY WITH VOLUNTEERS ATTENDING CONFERENCES AND/OR GIVING PRESENTATIONS BEFORE VARIOUS GROUPS IN SCHOOL, CORPORATE OR COMMUNITY SETTINGS. THEY SHARE INFORMATION ABOUT GUIDE DOGS, ORIENTATION & MOBILITY, AND LEADER DOG OPERATIONS. 1867141 ORIENTATION & MOBILITY (O&M): THIS FREE FIVE-DAY RESIDENTIAL PROGRAM PROVIDES PEOPLE WITH THE SKILLS NEEDED TO TRAVEL SAFELY USING A WHITE CANE IN A MUCH SHORTER TIMEFRAME THAN TRADITIONAL O&M TRAINING. HAVING GOOD O&M SKILLS, INCLUDING KNOWING HOW TO MAINTAIN ORIENTATION WHILE TRAVELING, IS THE NECESSARY FIRST STEP TO BECOMING A SAFE AND INDEPENDENT TRAVELER. TRAINING IS PROVIDED ON A 1:1 CLIENT-TO-INSTRUCTOR RATIO AND IS PERSONALIZED TO EACH CLIENT'S NEEDS AND CAPABILITIES. TRAINING IS OPEN TO PEOPLE WHO ARE LEGALLY BLIND AND AT LEAST 16 YEARS OF AGE, REGARDLESS OF WHETHER THEY PLAN TO EVENTUALLY TRAIN WITH A GUIDE DOG. 16443 16443 SUPPORT THE MISSION OF LEADER DOGS FOR THE BLIND FOUNDATION 16443 16443 15713670 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 35 0 1 221 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR AZ CA CO DE FL GA ID IL IN KS KY LA MA MD ME MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY CT IA HI X X KATHRYN SIDELKO 2486595011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 KATHRYN DAVIS CHAIR 1.00 X X 0 0 0 KIM GORMAN VICE CHAIR 1.00 X X 0 0 0 MARK GUTHRIE SECRETARY 1.00 X X 0 0 0 MICHELE HONOMICHL TRUSTEE; TREASURER AS OF 11/14/23 1.00 X X 0 0 0 ANNE ARVIA TREASURER THRU 11/14/23; TRUSTEE 1.00 X X 0 0 0 ANTHONY COSTANZO TRUSTEE 1.00 X 0 0 0 ARUN ANAND TRUSTEE 1.00 X 0 0 0 AVRIL RINN TRUSTEE 1.00 X 0 0 0 BRIAN HOCK TRUSTEE 1.00 X 0 0 0 DANIEL SPRIET TRUSTEE 1.00 X 0 0 0 DIANE HENDERSON TRUSTEE 1.00 X 0 0 0 DOUGLAS WRIGHT TRUSTEE THRU 11/14/23 1.00 X 0 0 0 DR PAUL EDWARDS TRUSTEE 1.00 X 0 0 0 FRANKLIN CARMONA TRUSTEE 1.00 X 0 0 0 JACKIE BUCHANAN TRUSTEE 1.00 X 0 0 0 JILL GARVEY TRUSTEE 1.00 X 0 0 0 JILL GAUS TRUSTEE 1.00 X 0 0 0 JOHN REED TRUSTEE 1.00 X 0 0 0 KURT TERRIEN TRUSTEE 1.00 X 0 0 0 MARC WISNIEWSKI TRUSTEE 1.00 X 0 0 0 MARGARET DIMOND TRUSTEE 1.00 X 0 0 0 MARIA KRISTIC TRUSTEE 1.00 X 0 0 0 MARILYN KELLY TRUSTEE 1.00 X 0 0 0 MARY SMITH TRUSTEE 1.00 X 0 0 0 MEGAN MCCANDLISH TRUSTEE 1.00 X 0 0 0 STEPHANIE DAWKINS DAVIS TRUSTEE THRU 11/16/23 1.00 X 0 0 0 STEVE GUARINI TRUSTEE 1.00 X 0 0 0 TOM O'MASTA TRUSTEE 1.00 X 0 0 0 SUSAN M DANIELS PRESIDENT & CEO THRU 1/31/24 40.00 X 319000 0 29856 MELISSA L WEISSE CPO THRU 1/31/24,CEO AS OF 2/1/24 40.00 X 230078 0 17492 DANIELLE LANDOLT CMO THRU 2/4/24,VP/CIO AS OF 2/5/24 40.00 X 202000 0 26278 LORENE SUIDAN COO THRU 2/4/24, CFO AS OF 2/5/24 40.00 X 196950 0 26096 DAVID SMITH DVM DIRECTOR OF CANINE HEALTH 40.00 X 189525 0 11082 GERETTE KERBY DIRECTOR OF CANINE OPERATI 40.00 X 157498 0 20781 KELLY WILSON DVM ASST DIRECTOR OF CANINE HEALTH 40.00 X 153106 0 23833 TERRI SWAFFIELD DIRECTOR OF IT 40.00 X 151974 0 6878 CHRIS BEARUP DIRECTOR OF FACILITIES 40.00 X 131195 0 19466 ALEX MORGAN CHIEF PEOPLE OFFICER 40.00 X 186850 0 25469 JEFFREY LEV FORMER VP/CFO/ASST SECRETARY/ASST TREASURER 0.00 X 180385 0 21767 2098561 0 228998 11 1 1 0 MOORE A SERIES LLC 4200 PARLIAMENT PL 3RD FLR LANHAM MD 20706 DIRECT MAIL FULFILLMENT HOUSE 880369 VIMARC 1205 EAST WASHINGTON ST SUITE 120 LOUISVILLE KY 40206 WEBSITE HOSTING, DESIGN, AND UPDATING 217876 2 158938 12312982 14266924 268421 26738844 124938 124938 163539 1906350 172632 1900000 -9093 6350 -2743 -2743 144862 158938 161504 -16642 -16642 93169 46099 47070 47070 OTHER INCOME 900099 106961 106961 106961 26998428 106961 47070 105553 16443 16443 1058660 226197 663920 168543 10348235 8482752 335702 1529781 591820 455431 53966 82423 1360086 1093883 75161 191042 833951 641762 76045 116144 87447 38687 41319 7441 52756 56 52700 56658 56658 17341 17341 914431 637328 121596 155507 33109 24189 788 8132 320541 231428 13360 75753 973563 673412 232536 67615 482384 404835 11025 66524 185497 185497 1210513 1107565 78362 24586 285011 234619 40152 10240 UNRELATED BUS INCOME TA 16 16 CLIENT AND CANINE EXPEN 1049731 1043921 2372 3438 DIRECT MAIL 844248 9989 0 834259 SERVICE FEES 666226 337253 72409 256564 124000 53920 16159 53921 21512667 15713670 2090426 3708571 1188712 2362606 182992 487282 147995 259293 2737487 148018 50894 43983 782427 655551 35795827 19803572 16899608 15992255 2614800 2945187 3081102 1236954 27686017 24131129 1668135 1663714 9380469 153243 11048604 1816957 X 12372651 17758545 4264762 4555627 16637413 22314172 27686017 24131129 X 5485761 245186 -54188 X X 0 1 X 1 0 X 18939701 19343378 19021730 20283701 26738844 104327354 18939701 19343378 19021730 20283701 26738844 104327354 294990 104032364 76056 60088 80316 216390 124938 557788 6876 6673 61383 4853 79785 70642 88659 15130 4177 106961 285569 105250496 0.98840 0.98590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2484841 40000 292664 142992 2674513 2400585 5000 192071 112815 2484841 2595070 5022 -199507 2400585 2394902 123724 131444 55000 2595070 2401722 57180 64000 2394902 1.00000 0 0 419541 419541 31472428 16314274 15158154 2358095 2054759 303336 1545763 1434539 111224 15992255 BENEFICIAL INTERESTS IN TRUSTS 1164082 LIFE INSURANCE 72872 1236954 GIFT ANNUITY LIABILITY 153243 153243 X 27224121 245186 14023 259209 26964912 17341 16175 33516 26998428 21556071 76920 76920 21479151 17341 16175 33516 21512667 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. PART X, LINE 2: MANAGEMENT ANALYZED THE ORGANIZATION'S INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE THEY ARE REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO FISCAL 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: ELITE DETECTION K9 14,023. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 16,175. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 76,920. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 16,175. X X X X X X 1 MOORE A SERIES LLC 4200 PARLIAMENT PL 3RD FLR LANHAM MD 20706 DIRECT MAIL FULFILLMENT HOUSE - POSTAGE, PRINTING AND CONSUL 0 1396524 844248 552276 1396524 844248 552276 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DINNER IN THE DARK 218015 125434 92581 119840 BARK AND BREW 85785 33504 52281 41664 303800 158938 144862 161504 161504 -16642 SCHEDULE G, PART I, LINE 2B, COLUMN (V) IN ADDITION TO THE $56,658 PAID TO THE PROFESSIONAL FUNDRAISER FOR CONSULTING SERVICES, THE ORGANIZATION ALSO PAID MOORE A SERIES, FORMERLY ONE AND ALL, $787,590 FOR FUNDRAISING EXPENSES. THE AGREEMENT DISTINGUISHES PAYMENTS FOR PROFESSIONAL FUNDRAISING SERVICES FROM EXPENSE PAYMENTS AS FOLLOWS: THE AGREEMENT LISTS THE MONTHLY CONSULTING FEE FOR THE PERIOD OF THE CONTRACT. IT THEN LISTS THE ADDITIONAL SERVICES AND COSTS REQUIRED TO PRINT AND MAIL THE DIRECT MAILERS. THE AGREEMENT DESCRIBES HOW THESE COSTS WILL BE DETERMINED AND WHEN THEY ARE DUE AND PAYABLE TO THE FUNDRAISER. 1 LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 501(C)(3) 0 16443 FMV ADMIN SERVICES TO SUPPORT THE FOUNDATION'S MISSION. 1 PART I, LINE 2: THE FOUNDATION SHALL ANNUALLY NOTIFY THE PRESIDENT OF THE ORGANIZATION OF THE TYPE AND AMOUNT OF SUPPORT PROVIDED BY THE FOUNDATION TO THE ORGANIZATION DURING THE PREVIOUS YEAR. THE FOUNDATION IS ALSO REQUIRED TO PROVIDE A COPY OF ITS MOST RECENTLY FILED FORM 990 TO THE ORGANIZATION. X X 0 1 0 0 0 0 0 0 0 SUSAN M DANIELS PRESIDENT & CEO THRU 1/31/24 319000 0 0 0 0 0 15950 0 13906 0 348856 0 0 0 MELISSA L WEISSE CPO THRU 1/31/24,CEO AS OF 2/1/24 230078 0 0 0 0 0 11462 0 6030 0 247570 0 0 0 DANIELLE LANDOLT CMO THRU 2/4/24,VP/CIO AS OF 2/5/24 202000 0 0 0 0 0 10100 0 16178 0 228278 0 0 0 LORENE SUIDAN COO THRU 2/4/24, CFO AS OF 2/5/24 196950 0 0 0 0 0 9848 0 16248 0 223046 0 0 0 ALEX MORGAN CHIEF PEOPLE OFFICER 186850 0 0 0 0 0 9342 0 16127 0 212319 0 0 0 JEFFREY LEV FORMER VP/CFO/ASST SECRETARY/ASST TR 180385 0 0 0 0 0 3654 0 18113 0 202152 0 0 0 DAVID SMITH DVM DIRECTOR OF CANINE HEALTH 189525 0 0 0 0 0 9476 0 1606 0 200607 0 0 0 GERETTE KERBY DIRECTOR OF CANINE OPERATI 157498 0 0 0 0 0 7875 0 12906 0 178279 0 0 0 KELLY WILSON DVM ASST DIRECTOR OF CANINE HEALTH 153106 0 0 0 0 0 7655 0 16178 0 176939 0 0 0 TERRI SWAFFIELD DIRECTOR OF IT 151974 0 0 0 0 0 5984 0 894 0 158852 0 0 0 CHRIS BEARUP DIRECTOR OF FACILITIES 131195 0 0 0 0 0 6560 0 12906 0 150661 0 0 0 PART I, LINE 4B SUSAN M. DANIELS PARTICIPATED IN A 457(B) PLAN AND RECEIVED DISTRIBUTIONS OF $52,838.80 FOR THE YEAR ENDED 6/30/2024. MELISSA WEISSE AND DAVID SMITH ALSO PARTICIPATED IN A 457(B) PLAN AND DID NOT RECEIVE ANY DISTRIBUTIONS FOR YEAR ENDED 6/30/2024. X 8 24868 STOCK MARKET VALUE X CANINE MEDICATIONS 1 116637 COST OF DONATED PROP X DOG FOOD 1 107752 COST OF DONATED PROP X DOG ENRICHMENT SUPPLIES 1 14958 COST OF DONATED PROP X OTHER CANINE DONATIONS 1 4206 COST OF DONATED PROP 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES AN INVESTMENT BROKER TO PROCESS THE SALES OF SECURITIES AS SOON AS THEY HAVE BEEN DONATED TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST REVIEWED BY MANAGEMENT. IT IS THEN 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 EACH BOARD MEMBER ANNUALLY SIGNS A CONFLICT OF INTEREST POLICY AND STATEMENT OF UNDERSTANDING. THE ORGANIZATION RELIES UPON EACH BOARD MEMBER TO KEEP THEM INFORMED IF THEY HAVE ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICT OF INTEREST TRANSACTIONS WITH ANY DEPARTMENT OR PERSON WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR SENIOR MANAGEMENT: AN INDEPENDENT PROFESSIONAL ORGANIZATION IS ENGAGED EVERY 3-5 YEARS TO BENCHMARK ALL SENIOR MANAGEMENT ROLES, INCLUDING THE CEO. THE MOST RECENT COMPENSATION STUDY WAS PERFORMED IN 2022. THEIR RECOMMENDATIONS ARE THEN SUBMITTED TO THE EXECUTIVE COMMITTEE OF THE BOARD, WHICH THEN PRESENT IT TO THE BOARD OF TRUSTEES FOR APPROVAL. IN ADDITION, THE ORGANIZATION HAS DEVELOPED AN EXECUTIVE COMPENSATION PHILOSOPHY DOCUMENT, WHICH IS AFFIRMED BY BOTH THE EXECUTIVE COMMITTEE AND FULL BOARD OF TRUSTEES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTED PLEDGES -76,920. TRANSFER OF NET ASSETS 22,732. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 SUPPORT THE MISSION OF LEADER DOGS FOR THE BLIND MI 501(C)(3) LINE 12D, III-O 0 ELITE DETECTION K9 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 841803556 DEVELOP PROGRAMS TO INCREASE SECURITY AND PUBLIC SAFETY MI 501(C)(3) PF LEADER DOGS FOR THE BLIND 1 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 LEADER DOGS FOR THE BLIND FOUNDATION C 12312982 ACTUAL FORM 990, SCHEDULE R, PART II ELITE DETECTION K9 WAS OFFICIALLY DISSOLVED AS OF 12/31/2023.