2025-10-24T09:47:56-05:00 2024-12-31 411489071 SMITH SCHAFER & ASSOCIATES LTD 7500 HIGHWAY 55 SUITE 350 MINNEAPOLIS MN 55427 990 2024-01-01 411543013 TRUE FRIENDS TRUE 9528520101 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 JOHN LEBLANC PRESIDENT & CEO 9528520101 2025-10-22 1 NATHAN AGRE CPA P01252840 9529201455 2025-10-22 2024 2025-03-06 01:10:19Z JOHN LEBLANC 10509 108TH STREET NORTHWEST ANNANDALE MN 55302 10173987 0 X WWW.TRUEFRIENDS.ORG X 1985 MN PROVIDE LIFE-CHANGING EXPERIENCES THAT ENHANCE INDEPENDENCE AND SELF-ESTEEM FOR CHILDREN AND ADULTS WITH DISABILITIES. 14 14 385 219 197216 0 8331260 4607009 4439368 4808019 79235 176226 401600 488246 13251463 10079500 63273 48705 0 0 4642125 4845060 21852 0 932872 3338054 3598454 8065304 8492219 5186159 1587281 21921284 24280387 1200621 1885640 20720663 22394747 X PROVIDE LIFE-CHANGING EXPERIENCES THAT ENHANCE INDEPENDENCE AND SELF-ESTEEM FOR CHILDREN AND ADULTS WITH DISABILITIES. 0 0 2836177 48705 2493261 RESIDENTIAL CAMPPROGRAM PROVIDES OPPORTUNITIES FOR PEOPLE WITH AND WITHOUT DISABILITIES TO ENJOY THE BENEFIT FROM YEAR-ROUND, OUTDOOR RECREATIONAL AND LEISURE ACTIVITIES OFFERED AT CAMP FRIENDSHIP, CAMP EDEN WOOD AND CAMP COURAGE. TRADITIONAL CAMP, RESORT ACTIVITIES AND SPECIALTY PROGRAMS HELP CREATE NEW SKILLS, BUILD CONFIDENCE, IMPROVE SELF-ESTEEM AND PROMOTE UNDERSTANDING, ACCEPTANCE, AND APPRECIATION FOR DIVERSITY IN HUMAN BEINGS. DAY CAMP AND WINTER CAMP PROGRAMS ARE ALSO AVAILABLE. 2020371 1346026 EDUCATION AND TRAINING SERVICESPROGRAM PROVIDES EXPERIENTIAL LEARNING AND ENVIRONMENTAL EDUCATION SERVICES FOR SCHOOLS, YOUTH AT RISK, AND OTHER NONPROFIT GROUPS AND TRANSITIONAL EMPLOYMENT AND WORK RELATED TRAINING FOR PEOPLE WITH AND WITHOUT DISABILITIES. HIGH AND LOW ROPES COURSES, ZIP LINES AND CLIMBING TOWERS ARE UTILIZED TO BUILD CONFIDENCE AND DEVELOP TEAM DYNAMICS. 902033 326795 THERAPY AND ADAPTIVE RIDINGPROGRAM PROVIDES HIPPOTHERAPY, THERAPEUTIC RIDING, AND HORSEMANSHIP EXPERIENCES FOR INDIVIDUALS WITH DISABILITIES, BOTH CHILDREN AND ADULTS. THE RIDING THERAPY TAKES PLACE AT CAMP COURAGE. THERAPY AND ADAPTIVE RIDING PROVIDES OPPORTUNITIES FOR INDIVIDUALS OF ALL ABILITIES TO EXPERIENCE EXCEPTIONAL EQUINE-ASSISTED ACTIVITIES BY FACILITATING THE HORSE CAMP PROGRAMS AND SPECIAL RESPITE PROGRAMMING. 1593226 444721 RESPITE AND FAMILY SERVICESPROGRAM PROVIDES A BREAK FROM THE DAILY DEMANDS OF CARING FOR A CHILD OR ADULT WITH SPECIAL NEEDS THROUGH THE WEEKEND AND WEEKDAY RESPITE CARE PROGRAMS. THIS PROGRAM OFFERS CHILDREN AND ADULTS A HOME-LIKE SETTING TO RELAX AND RE-ENERGIZE. 1593226 444721 7351807 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 40 0 1 385 1 1 1 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X JOHN LEBLANC 9528520101 10509 108TH STREET NW ANNANDALE MN 55302 JOHN LEBLANC PRESIDENT & CEO 32.00 8.00 X X 169800 0 0 PETER RUNDQUIST VICE CHAIR/CHAIR 2.00 2.00 X X 0 0 0 MARK FERIANCEK TREASURER 2.00 2.00 X X 0 0 0 ASHLEY TUNER MEMBER 2.00 X 0 0 0 COURTNEY MILLER MEMBER 2.00 X 0 0 0 DEB SALHUS MEMBER 2.00 X 0 0 0 FELICIA THAMES MEMBER 2.00 X 0 0 0 JEFF SCHROCK MEMBER 2.00 X 0 0 0 JULIE MIELKE MEMBER 2.00 X 0 0 0 MARK ZASTROW MEMBER 2.00 X 0 0 0 NANCY KOEHLER MEMBER 2.00 X 0 0 0 PETER RAMME MEMBER 2.00 X 0 0 0 ROB OTOS MEMBER 2.00 X 0 0 0 SHELLY NELSON MEMBER 2.00 X 0 0 0 GARY PRAZICH MEMBER 2.00 X 0 0 0 RUTH KEWITSCH SR. DIRECTOR OF DEVELOPMEN 40.00 X 109338 0 0 STEVEN PIEKARSKI SR. DIRECTOR OF OPERATIONS 40.00 X 111682 0 0 390820 0 0 3 0 1 0 0 462296 576000 3568713 37040 4607009 SERVICE FEES 721210 4808019 4610803 197216 4808019 187204 187204 10978 -10978 -10978 -10978 39970 462296 55250 -15280 -15280 45534 28259 17275 17275 MISCELLANEOUS REVENUE 900099 486251 486251 486251 10079500 4610803 197216 664472 X 48705 48705 390820 340917 6121 43782 3846009 3354925 60232 430852 322968 272286 6345 44337 285263 245282 5078 34903 950305 789908 35844 124553 144483 93648 3135 47700 476864 416295 17447 43122 342824 323930 16247 2647 18672 17002 271 1399 12940 10547 647 1746 670959 546832 33546 90581 426264 347435 21305 57524 MEALS & FOOD 397192 396865 327 STAFF DEV/RECOGNITION 79227 69056 1188 8983 GENERAL PROGRAM 57753 57753 BAD DEBTS 16680 16954 -89 -185 4291 3467 223 601 8492219 7351807 207540 932872 1704963 1200008 2823500 3859946 2799268 2424207 453886 421708 30168 137009 24259261 10203777 11986709 14055484 2122790 2182025 21921284 24280387 447844 1168051 453410 459552 167638 151527 131729 106510 1200621 1885640 X 12396116 12037804 8324547 10356943 20720663 22394747 21921284 24280387 1587281 86803 0 X X 0 1 X 1 0 X 4363783 4474847 3033392 8331287 4607009 24810318 4363783 4474847 3033392 8331287 4607009 24810318 727708 24082610 2889 2299 633 19068 187204 212093 2203 2203 46951 39225 241537 449632 486251 1263596 26288210 4628078 0.91610 0.93720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2712338 86803 -616597 2182544 2641580 70758 2712338 2298655 342925 2641580 2055657 12418 230580 2298655 1983119 72538 2055657 1.00000 1 1 1 2526038 2526038 16137443 7693983 8443460 666626 454210 212416 2964971 2055584 909387 1964183 1964183 14055484 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2078644 FINANCING ROU ASSET 103381 2182025 CURRENT LEASE LIABILITY - FINANCING 26499 LONG TERM LEASE LIABILITY - FINANCING, NET OF CURRENT PORTION 80011 106510 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT IS COMPRISED OF DONOR-RESTRICTED ENDOWMENT FUNDS, BOARD-DESIGNATED ENDOWMENT FUNDS, AND PERPETUAL TRUSTS. AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR IMPOSED RESTRICTIONS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE INCOME TAX LAWS. THE ORGANIZATION IS A NONPRIVATE FOUNDATION AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION WOULD BE SUBJECT TO REVIEW OF THE INTERNAL REVENUE SERVICE (IRS). THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31,2024. THE ORGANIZATION HAS INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE THAT IS SUBJECT TO TAXATION BY THE FEDERAL GOVERNMENT. NO TAX LIABILITY EXISTS FOR 2024 SINCE TAXABLE INCOME IS OFFSET BY DEDUCTIBLE EXPENSES. X X X X X X 0 MARY SETH SCHLIEF 9686 BUCKINGHAM DRIVE EDEN PRAIRIE MN 55347 GRANT WRITER 0 0 188 -188 JOANNE B HENRY 5700 JOHNSON DRIVE EDINA MN 55436 GRANT WRITER 0 0 28088 -28088 TAMARA D BLOCK 14200 BELFAST CT ROSEMOUNT MN 55068 GRANT WRITER 0 0 1000 -1000 29276 -29276 CIRCLE OF FRIENDS 194116 155161 38955 9690 18576 12531 TRUE FRIENDS IN ACTION 251579 251579 6395 3035 2 56571 55556 1015 1015 1320 2688 502266 462296 39970 17100 19896 18254 55250 -15280 0 FINANCIAL ASSISTANCE IN CAMP ABATEMENT FEES 53 48705 PART I, LINE 2: THERE IS A TWO TIER PRICING BASED ON CARE LEVEL. CUSTOMERS ARE ASKED TO COMPLETE A FINANCIAL ASSISTANCE APPLICATION. ASSISTANCE IS AWARDED BASED ON FINANCIAL NEED AND THE CUSTOMER'S ABILITY TO PAY. CUSTOMERS ARE ASKED TO PAY AT LEAST THE MINIMUM DEPOSIT. IN 2024 THE MAXIMUM ASSISTANCE AWARD WAS 20%. THERE WERE NO FULL ASSISTANCE AWARDS. X X 0 0 0 0 0 0 0 0 0 JOHN LEBLANC PRESIDENT & CEO 169800 0 0 0 0 0 0 0 0 0 169800 0 0 0 X 3230 FMV X 1 15000 FMV X 1 4880 FMV X GIFT CARDS 24 13930 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPOSED OF AT LEAST THREE DIRECTORS DESIGNATED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS OF THIS CORPORATION IN THE INTERVAL BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. ALL BOARD MEMBERS ARE INVITED TO ATTEND EXECUTIVE COMMITTEE MEETINGS TO PARTICIPATE IN DISCUSSION BUT ONLY THE EXECUTIVE COMMITTEE MEMBERS ARE ABLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO THE FILING OF THE FORM 990, A COMPLETE DRAFT IS EMAILED TO THE TRUE FRIENDS BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR ALL BOARD MEMBERS, INCLUDING THE INCUMBENT PRESIDENT/CEO, SIGN A "CONFLICT OF INTEREST" FORM IDENTIFYING ANY POSSIBLE CONFLICT OF INTEREST THAT MAY EXIST. IF A TOPIC IS DISCUSSED THAT INVOLVES A CURRENT BOARD MEMBER, THE BOARD MEMBER AND/OR THE BOARD CHAIR MUST DISCLOSE THE CONFLICT AND THE BOARD MEMBER MUST REFRAIN FROM PARTICIPATING IN THE DISCUSSION AND ABSTAIN FROM VOTING AS REFLECTED IN THE BOARD MINUTES. IF A CONFLICT OF INTEREST ARISES AFTER A VOTE, THE BOARD WOULD NEED TO REVISIT THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD IS RESPONSIBLE FOR REVIEWING AND DETERMINING COMPENSATION OF THE CEO. ALL PERFORMANCE DATA REQUIRED FOR THE EVALUATION WILL BE COMPLETED NO LATER THAN THE END OF FEBRUARY. THE EVALUATION, BONUS AND SALARY CHANGE RECOMMENDATIONS WILL BE COMPLETED BY THE END OF MARCH AND IMPLEMENTED IN APRIL. THE COMMITTEE HAS THE AUTHORITY TO COMPLETE THE PROCESS AND REPORT TO THE RESPECTIVE BOARDS AS SOON AS POSSIBLE. INCREASES TO COMPENSATION WILL BE BASED ON OVERALL PERFORMANCE OF BOTH THE JOB DESCRIPTION AND OTHER PREDETERMINED OBJECTIVES. THE PAY SCHEDULE WILL BE EVALUATED ANNUALLY AND COMPARED TO RELATED EXTERNAL INDUSTRY DATA. ANY COMPENSATION ACTION IS AT THE DISCRETION OF THE EXECUTIVE COMMITTEE AND CAN BE AMENDED, MADE TEMPORARILY INACTIVE, OR VOIDED AT ANY TIME BASED ON FINANCIAL POSITION OF EITHER TRUE FRIENDS OR TRUE FRIENDS FOUNDATION. THE LAST TIME THIS PROCESS WAS UNDERTAKEN WAS MARCH 2024. FOR ALL OTHER OFFICERS/KEY MEMBERS, COMPENSATION IS BASED ON OUR CURRENT ESTABLISHED PAY RANGES, WHICH ARE REVIEWED/UPDATED ON AN ANNUAL BASIS. COMP RANGES ARE BASED ON EXTERNAL SALARY DATA FROM THE MN COUNCIL OF NONPROFITS, AMERICAN CAMPING ASSN, BUREAU OF LABOR STATISTICS, AND OTHER EXTERNAL DATA INFORMATION. MERIT INCREASES ARE DETERMINED ON AN ANNUAL BASIS (CALENDAR YEAR). MERIT INCREASES ARE DETERMINED BASED ON THE ANNUAL REVIEW PROCESS. THE CEO, FINANCE AND HUMAN RESOURCES STAFF WORK TOGETHER TO DETERMINE THE OVERALL ANNUAL POOL OF MERIT INCREASE MONEY. DEPARTMENTAL LEADERS WORK WITH THEIR MANAGERS AND HUMAN RESOURCES TO DISTRIBUTE THE MERIT INCREASES BASED ON PERFORMANCE. THE ANNUAL MERIT INCREASES ARE DOCUMENTED IN SPREADSHEETS AND INDIVIDUAL LETTERS PRESENTED TO EMPLOYEES. IN REGARD TO OUR ANNUAL MERIT INCREASES, WE BUDGET A CERTAIN AMOUNT FOR EACH DEPT (USUALLY 2-3%). HR SENDS A SPREADSHEET TO OUR SENIOR LEADERS WITH THE COMPENSATION AND SALARY RANGES FOR EACH OF THEIR EMPLOYEES, ALONG WITH THEIR TOTAL MERIT INCREASE POOL TO WORK WITH. SENIOR LEADERS THEN DETERMINE HOW MUCH OF A MERIT INCREASE TO GIVE TO EACH OF THEIR EMPLOYEES, BASED ON PERFORMANCE FOR THE PREVIOUS CALENDAR YEAR. IF THEY WANT TO GIVE INCREASES ABOVE/BELOW HE BUDGET AMOUNT FOR A SPECIFIC EMPLOYEE, THEY MUST GIVE A RATIONALE FOR THIS, AND THEY MUST STILL REVIEW. IF ALL LOOKS GOOD, HR CREATES MERIT INCREASE LETTERS AND GIVES THEM TO SENIOR LEADERS FOR DISTRIBUTION TO EMPLOYEE MANAGERS. EMPLOYEE MANAGERS COMMUNICATE THE MERIT INCREASES TO THEIR EMPLOYEES. FOR MID-YEAR INCREASES, THESE ARE GIVEN OUT ON A CASE-BY-CASE BASIS DURING THE YEAR. THIS IS USUALLY ACCOMPLISHED BY CONVERSATIONS BETWEEN HR, SENIOR LEADERS, AND EMPLOYEE MANAGERS. THE REASONS COULD BE DUE TO A PROMOTION OR A TECHNICAL INCREASE. WE USE THE CRITERIA OF PERFORMANCE, PAY WITHIN COMPENSATION RANGE/RELATION TO OTHER EMPLOYEES IN SIMILAR POSITIONS, ADDITIONAL DUTIES ASSUMED, ETC. AGAIN, HR WILL PULL TOGETHER A LETTER WHICH OUTLINES THE REASON FOR THE INCREASE AND THE INCREASE AMOUNT. THIS LETTER IS GIVEN TO THE EMPLOYEE'S MANAGER, WHO WILL COMMUNICATE THE INCREASE TO THE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION, BY-LAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST, BUT IT IS NOT STATED PUBLICLY. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 444,450. MANAGEMENT AND GENERAL EXPENSES 19,226. FUNDRAISING EXPENSES 42,530. TOTAL EXPENSES 506,206. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 345,458. MANAGEMENT AND GENERAL EXPENSES 16,618. FUNDRAISING EXPENSES 82,023. TOTAL EXPENSES 444,099. FORM 990, PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. TRUE FRIENDS FOUNDATION 10509 108TH STREET NW ANNANDALE MN 55302 411645512 SUPPORTING ORGANIZATION MN 501(C)(3) LINE 11 TRUE FRIENDS 0 0 0 1 0 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 TRUE FRIENDS FOUNDATION C 576000 DOLLAR AMOUNT TRUE FRIENDS FOUNDATION E 189822 DOLLAR AMOUNT