2025-04-09T18:34:59-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-07-01 311640047 MATTHEW SHEPARD FOUNDATION MATT 3038307400 301 THELMA DR 512 CASPER WY 82609 WARREN GREENE DIRECTOR OF OPERATIONS 3038307400 2025-04-08 1 1 SARAH HINTZ P00492291 3037795710 2025-04-07 2023 2025-03-06 01:10:19Z WARREN GREENE 301 THELMA DR 512 CASPER WY 82609 1694956 0 1 X WWW.MATTHEWSHEPARD.ORG X 1998 WY TO ERASE HATE BY REPLACING IT WITH UNDERSTANDING, COMPASSION AND ACCEPTANCE. 8 5 10 8 0 0 1415610 1337742 66167 60495 27716 32758 -42569 -218497 1466924 1212498 46972 44041 0 0 712647 594797 0 0 287789 604942 703619 1364561 1342457 102363 -129959 1364588 1312432 223021 182970 1141567 1129462 X TO ERASE HATE BY REPLACING IT WITH UNDERSTANDING, COMPASSION AND ACCEPTANCE AND TO EDUCATE AND ENLIGHTEN OTHERS ON THE IMPORTANCE OF DIVERSITY, UNDERSTANDING, COMPASSION, ACCEPTANCE, AND RESPECT. 0 1 777015 44041 67863 OUTREACH: PROVIDING OUTREACH TO THE PUBLIC IN A VARIETY OF FORMATS INCLUDING 16 DEI FOCUSED EDUCATIONAL PRESENTATIONS IN HIGH SCHOOLS, UNIVERSITIES, WORKPLACES AND COMMUNITY ORGANIZATIONS BY JUDY SHEPARD, BOARD MEMBERS AND STAFF; REMOTE EDUCATIONAL SUPPORT TO 91 PRODUCTIONS OF "THE LARAMIE PROJECT," PROVIDING SOCIOLOGICAL AND HISTORICAL CONTEXT IN ADDITION TO LENDING FIRST-HAND RECOLLECTION OF THE EVENTS (COMMUNITY DISCUSSIONS & CAST CHATS); OUTREACH AND TRAINING FOR LAW ENFORCEMENT AGENCIES AND PROSECUTORS ON BIAS MOTIVATED CRIMES; 11 FORMAL FEDERAL TRAINING SESSIONS, REACHING 1,945 ATTENDEES FROM STATE AND LOCAL JUSTICE DEPARTMENTS ACROSS THE COUNTRY; MEDIA OUTREACH ON CIVIL RIGHTS, EQUALITY LEGISLATION, LGBTQ+ YOUTH SAFETY, AND OTHER TOPICS RELATED TO SEXUAL ORIENTATION AND GENDER IDENTITY. 172283 0 0 RESOURCES: A COLLECTION OF EDUCATIONAL RESOURCES AND CONTENT FOCUSED ON THREE PRIMARY AREAS: LGBTQ+ YOUTH, HATE CRIME PREVENTION, AND ARTISTIC LEGACY WORKS INSPIRED BY MATT'S STORY. EDUCATIONAL CONTENT PROVIDED VIA SOCIAL MEDIA TO AN AVERAGE OF OVER 261,500 FOLLOWERS AND VIA MATTHEWSHEPARD.ORG WITH AN AVERAGE OF 27,354 UNIQUE VISITORS PER MONTH. A VARIETY OF CONTENT CREATED BY 12 YOUTH BLOGGERS FOR MATTHEWSPLACE.COM, AN ONLINE COMMUNITY FOR LGBTQ+ AND ALLIED YOUTH. POSTS REACHING OVER 22,911 UNIQUE VISITORS ANNUALLY, INCLUDE ACCESS TO YOUTH FOCUSED RESOURCES, EDITORIALS FROM PEERS, AND INTERVIEWS WITH PROFESSIONALS AND PUBLIC FIGURES ON DIVERSITY AND INCLUSION. 949298 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 14 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL CA CO CT FL GA IL KS MA MD MI MN MS NC NH NJ NY NM OR PA RI SC UT TN WI WV X RIPPLE CREEK BUSINESS SOLUTIONS 3037800172 PO BOX 23115 GLADE PARK CO 81523 JUDY SHEPARD CHAIR/PRESIDENT 40.00 X X 95000 0 2833 DANA JUNIEL VICE PRESIDENT STRATEGY & COMMUNICATIONS 40.00 X X 94480 0 14503 WARREN GREENE DIR. OF OPERATIONS 40.00 X X 71474 0 5637 SANDRA ANADIOTIS TREASURER 2.00 X X 0 0 0 JOHN SULLIVAN SECRETARY 2.00 X 0 0 0 GREG MIRAGLIA DIRECTOR 2.00 X 0 0 0 BECKY MONROE DIRECTOR 2.00 X 0 0 0 BOB WITECK DIRECTOR 2.00 X 0 0 0 260954 0 22973 0 0 0 0 0 436515 901227 13942 1337742 SPEAKING FEES 611430 60495 60495 60495 32635 32635 122000 121877 123 123 123 122983 436515 348848 -225865 -225865 16014 11733 4281 4281 OTHER REVENUE 900099 3087 3087 3087 1212498 67863 0 -193107 X 44041 44041 288417 171583 20064 96770 212488 163689 7654 41145 8707 6822 275 1610 38067 26332 1781 9954 47118 33717 2247 11154 400 25 367 8 65207 4019 59843 1345 144102 117190 5357 21555 72890 29859 43031 114069 87548 882 25639 12047 12047 84664 79463 5201 141794 133788 309 7697 4134 2704 111 1319 4605 3279 214 1112 3491 2489 161 841 DUES AND SUBSCRIPTIONS 16690 12670 57 3963 CATERING AND EVENT 14566 7577 436 6553 LICENSES, FEES & PERMIT 13944 4191 4 9749 EQUIPMENT SERVICES 8747 6265 407 2075 2269 2269 1342457 949298 105370 287789 203755 186177 15000 9648 22939 19719 36713 40104 99842 23043 130403 76799 939501 964708 16277 15277 1364588 1312432 99116 114344 123905 68626 223021 182970 X 1044067 1076462 97500 53000 1141567 1129462 1364588 1312432 -129959 117854 0 X X 0 1 X 1 0 X 1079293 996362 1103176 1415610 1337742 5932183 1079293 996362 1103176 1415610 1337742 5932183 475092 5457091 4878 10247 8305 17206 32635 73271 1171 1954 301 3087 6513 6011967 543199 0.90770 0.92760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2019 AMOUNT: $ 1,171. 2020 AMOUNT: $ 1,954. 2021 AMOUNT: $ 301. 2023 AMOUNT: $ 3,087. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68765 594 68171 31077 22449 8628 76799 LEASE LIABILITY 68626 68626 X 1690933 117854 360581 478435 1212498 0 1212498 1703038 360581 360581 1342457 0 1342457 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3); CONSEQUENTLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION HAS ADOPTED PROVISIONS OF ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE FOUNDATION CONTINUES TO QUALIFY TO BE TREATED AS A TAX-EXEMPT ENTITY FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. THE FOUNDATION UNDERGOES AN ANNUAL ANALYSIS OF ITS VARIOUS TAX POSITIONS, ASSESSING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UPON EXAMINATION WITH RELEVANT TAX AUTHORITIES, AS DEFINED BY ASC 740-10. MANAGEMENT DOES NOT BELIEVE THERE TO BE ANY UNCERTAIN TAX POSITIONS AND HAS THUS NOT RECORDED ANY RELATED PROVISION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 11,733. FUNDRAISING EXPENSES 348,848. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 11,733. FUNDRAISING EXPENSES 348,848. BEAR TO MAKE A DIFFERENCE 2023 559498 436515 122983 4627 13942 27255 137090 1350 164584 559498 436515 122983 4627 13942 27255 137090 1350 164584 348848 -225865 LOGAN SHEPARD SON OF PRESIDENT JUDY SHEPARD 70411 EMPLOYEE COMPENSATION 0 DENNIS SHEPARD HUSBAND OF PRESIDENT JUDY SHEPARD 27750 EMPLOYEE COMPENSATION 0 FORM 990, PART III, LINE 3 THE ORGANIZATION HAS REMOVED ITS ADVOCACY PROGRAM DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS, MAY DESIGNATE ONE OR MORE COMMITTEES, EACH OF WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION AND NOT RESTRICTED BY LAW, SHALL HAVE AND EXERCISE THE AUTHORITY AND ACT ON BEHALF OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION; BUT THE DESIGNATION OF SUCH COMMITTEES AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTOR, OF ANY RESPONSIBILITY IMPOSED UPON IT OR HIM/HER BY LAW. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS DISTRIBUTED TO THE EXECUTIVE VICE PRESIDENT, KEY STAFF MEMBERS AND THE FINANCE COMMITTEE FOR INITIAL REVIEW. AFTER THIS REVIEW THE FORM 990 IS REVIEWED WITH THE AUDITOR AND BOARD MEMBERS TO ENSURE ACCURACY PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED AS A MATTER OF POLICY TO DISCLOSE ANY CONFLICT OF INTEREST OR POTENTIAL FOR A CONFLICT. A DIRECTOR WHO DOES NOT PLAN TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE BOARD WILL ACT ON A MATTER IN WHICH THE PERSON KNOWS HE OR SHE HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE PRESIDENT ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE PRESIDENT SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. IF THE PERSON HAVING THE CONFLICT OF INTEREST IS THE PRESIDENT, THEN THE REQUIRED DISCLOSURE SHALL BE MADE TO, AND THE REQUIRED REPORT TO THE BOARD SHALL BE MADE BY, THE VICE PRESIDENT OR ANOTHER OFFICER. RESPONSIBLE PERSONS WHO ARE NOT DIRECTORS OF THE FOUNDATION, OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD ACTION, SHALL DISCLOSE TO THE PRESIDENT ANY CONFLICT OF INTEREST THAT SUCH RESPONSIBLE PERSON KNOWS HE OR SHE HAS WITH RESPECT TO THE CONTRACT OR TRANSACTION. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE FOUNDATION'S PARTICIPATION IN THE CONTRACT OR TRANSACTION. THE PRESIDENT SHALL DETERMINE WHETHER THE CONFLICT OF INTEREST SHOULD BE REPORTED TO OR ACTED ON BY THE BOARD, AND SHALL MAKE A WRITTEN RECORD OF THE DISCLOSURE AND THE DECISION ON WHETHER TO BRING THE MATTER TO THE BOARD. IF THE MATTER DOES NOT REQUIRE BOARD CONSIDERATION, THE PRESIDENT MAY ADDRESS THE MATTER. IF IT IS NOT ENTIRELY CLEAR WHETHER OR NOT A CONFLICT OF INTEREST EXISTS, THEN THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE PRESIDENT, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. THE BOARD SHALL REVIEW EACH CONFLICT OF INTEREST THAT IS REPORTED TO IT, AND MAY APPROVE THE AFFECTED CONTRACT OR TRANSACTION IF THE MATERIAL FACTS AS TO THE CONTRACT OR TRANSACTION AND THE CONFLICT OF INTEREST ARE FULLY DISCLOSED OR KNOWN TO THE BOARD AND THE BOARD APPROVES THE CONTRACT OR TRANSACTION IN GOOD FAITH BY THE AFFIRMATIVE VOTE (WITHOUT COUNTING THE INTERESTED DIRECTOR) OF A MAJORITY OF THE ENTIRE BOARD AT A MEETING AT WHICH THERE IS A QUORUM PRESENT, AGAIN WITHOUT COUNTING THE INTERESTED DIRECTOR. A RESPONSIBLE PERSON WHO KNOWS HE OR SHE HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN THE BOARD'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. THE CHAIR SHALL PROVIDE AN OPPORTUNITY FOR THE BOARD TO DISCUSS THE MATTER WITHOUT THE PERSON WHO HAS THE CONFLICT OF INTEREST PRESENT. THE PERSON KNOWN TO HAVE A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION. THE CHAIR HAS THE POWER TO REQUIRE THE INTERESTED PERSON TO LEAVE THE ROOM WHILE THE VOTE IS TAKEN. THE RESPONSIBLE PERSON'S INELIGIBILITY TO VOTE AND, IF APPLICABLE, ABSENCE FROM THE MEETING DURING THE VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. CONFLICTS OF INTEREST INVOLVING COMMITTEE MEMBERS WILL BE HANDLED USING THE SAME PROCEDURES IN THE COMMITTEE AS ARE DESCRIBED IN THIS POLICY FOR BOARD CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION HAS CREATED AN INDEPENDENT COMPENSATION COMMITTEE TO REVIEW THE SALARIES OF THE BOARD PRESIDENT AND EXECUTIVE VICE PRESIDENT. THE COMMITTEE CONSISTS OF BOARD MEMBERS WHO ARE NOT IN THE SHEPARD FAMILY. IT COLLECTED SALARY COMPENSATION INFORMATION FROM PUBLIC SOURCES FOR SIMILAR ORGANIZATIONS AND POSITIONS AND EVALUATED AND MINUTED ITS FINDING THAT THE SALARIES WERE APPROPRIATE. THE COMMITTEE WILL MEET ANNUALLY TO PERFORM THIS RESPONSIBILITY. ALL OTHER EMPLOYEES SALARIES ARE REVIEWED AND SET BY THE EXECUTIVE VICE PRESIDENT DURING THE ANNUAL BUDGETING PROCESS. THIS PROCESS LAST OCCURED DURING THE 2023 YEAR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 117,190. MANAGEMENT AND GENERAL EXPENSES 5,357. FUNDRAISING EXPENSES 21,555. TOTAL EXPENSES 144,102. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.