2025-11-04T08:34:42-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-01-01 410706116 CAMP FIRE MINNESOTA CAMP 6123093261 3300 TANADOONA DRIVE EXCELSIOR MN 55331 KORI REDEPENNING CEO & PRESIDENT 6123093261 2025-11-02 1 1 ANN NEIL P01817922 6123764500 2025-11-02 2024 2025-03-06 01:10:19Z KORI REDEPENNING 3300 TANADOONA DRIVE EXCELSIOR MN 55331 4051872 0 1 X WWW.CAMPFIREMN.ORG X 1924 MN WITH NATURE AS OUR CATALYST, WE ENERGIZE YOUTH TO DISCOVER THEIR SPARK. 24 24 118 270 38 0 1608604 1901188 1528019 1694080 8006 79221 -38431 -17102 3106198 3657387 119578 157960 0 0 1858273 2259578 0 0 356588 970855 1118367 2948706 3535905 157492 121482 2544531 2795145 288675 346354 2255856 2448791 X WITH NATURE AS OUR CATALYST, WE ENERGIZE YOUTH TO DISCOVER THEIR SPARK SO THEIR FUTURES GLOW BRIGHTER. 0 0 1894736 157960 1694080 OUTDOOR PROGRAMSCAMP FIRE MINNESOTA'S OUTDOOR PROGRAMS CONNECT YOUTH WITH THE POWER OF NATURE THROUGH SUMMER CAMP, SCHOOL-BREAK CAMPS, AND K-12 ENVIRONMENTAL EDUCATION. OUR SUMMER CAMP PROGRAM INCLUDES DAY AND OVERNIGHT CAMPS, A LEADERSHIP DEVELOPMENT TRACK, AND ADVENTURE CANOE TRIPS. YOUTH FROM ALL BACKGROUNDS GATHER AT CAMP FIRE TO SWIM AND KAYAK IN LAKE MINNEWASHTA, PUSH THEIR LIMITS ON THE CHALLENGE COURSE, TEND VEGETABLES IN THE GARDEN, AND EXPLORE THE RESTORED WETLANDS AND POLLINATOR GARDEN. WE OFFER FULL AND PARTIAL SCHOLARSHIPS TO FAMILIES IN NEED.(CONTINUE TO SCHEDULE O)OUR K-12 ENVIRONMENTAL EDUCATION AND TEAM-BUILDING PROGRAM ENGAGES STUDENTS IN HANDS-ON LEARNING AT OUR CAMP PROPERTY, IN THEIR CLASSROOMS, AND THROUGH VIRTUAL LIVE LESSONS. OUR ENVIRONMENTAL EDUCATION CURRICULUM ALIGNS WITH STATE EDUCATION STANDARDS AND IS DELIVERED BY A COHORT OF NATURALISTS. WE PROVIDE FINANCIAL ASSISTANCE TO SCHOOLS, UTILIZING A SLIDING SCALE FEE MODEL.WE ALSO OFFER FAMILIES AND EDUCATORS ACCESS TO OUR FREE ONLINE RESOURCE LIBRARY, MY NATURE CONNECTION, TO HELP YOUTH CONNECT WITH NATURE IN THEIR BACKYARD AND NEIGHBORHOODS.AS A RESULT OF OUR OUTDOOR PROGRAMS, YOUTH UNPLUG IN NATURE, DEVELOP AS ENVIRONMENTAL STEWARDS, AND GROW AS INDIVIDUALS AND LEADERS. 888040 0 0 AFTERSCHOOL PROGRAMSCAMP FIRE MINNESOTA'S AFTERSCHOOL NATURE PROGRAMS TAKE PLACE AT SCHOOLS ACROSS THE TWIN CITIES METRO. THESE PROGRAMS ARE OFFERED AT NO COST TO SCHOOLS SERVING LOW INCOME STUDENTS. OUR AFTERSCHOOL PROGRAMS CONNECT YOUTH WITH THE OUTDOORS WHILE DEVELOPING LEADERSHIP AND SOCIAL-EMOTIONAL SKILLS. IN ADDITION TO ON-SITE LEARNING, AFTERSCHOOL PARTICIPANTS ATTEND FIELD TRIPS AT OUR CAMP PROPERTY AND HAVE THE OPPORTUNITY TO PARTICIPATE IN SUMMER CAMP AT NO COST. (CONTINUE TO SCHEDULE O)AS A RESULT OF OUR AFTERSCHOOL PROGRAMS, YOUTH DEVELOP LEADERSHIP SKILLS AS THEY LEARN TO CARE FOR THEIR COMMUNITY AND THE ENVIRONMENT. 2782776 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 19 0 1 118 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MN X X JACK KOLB-WILLIAMS 6123093261 3300 TANADOONA DRIVE EXCELSIOR MN 55331 MARIE BECKER BOARD CHAIR 3.00 0.00 X X 0 0 0 TAMMY BUCHERT VICE BOARD CHAIR 3.00 0.00 X X 0 0 0 SCOTT BOTZET TREASURER (THRU 12/24) 3.00 0.00 X X 0 0 0 SHANNON RUSK BOARD SECRETARY (THRU 6/24) 3.00 0.00 X X 0 0 0 LALO EDMONDSON BOARD CHAIR/SECRETARY (AS OF 6/24) 3.00 0.00 X X 0 0 0 CAITLIN BATEMAN DIRECTOR 3.00 0.00 X 0 0 0 TOM BECKER DIRECTOR 3.00 0.00 X 0 0 0 ADRIANE BROWN DIRECTOR 3.00 0.00 X 0 0 0 ANGIE FENSKE DIRECTOR 3.00 0.00 X 0 0 0 CORY FLEISCHFRESSER DIRECTOR (THRU 4/24) 3.00 0.00 X 0 0 0 TARA FLOREK DIRECTOR 3.00 0.00 X 0 0 0 DONALD FORD DIRECTOR 3.00 0.00 X 0 0 0 HEATHER GEORGE DIRECTOR (THRU 12/24) 3.00 0.00 X 0 0 0 LYNNE HARRINGTON DIRECTOR 3.00 3.00 X 0 0 0 DOMINIQUE HOLWERDA DIRECTOR 3.00 0.00 X 0 0 0 SARAH JENSEN DIRECTOR 3.00 0.00 X 0 0 0 KEVIN JOHNSON DIRECTOR 3.00 0.00 X 0 0 0 REBEKAH JOHNSON DIRECTOR (THRU 12/24) 3.00 0.00 X 0 0 0 KATE MUELLER DIRECTOR 3.00 0.00 X 0 0 0 ALEXIS MURILLO DIRECTOR 3.00 0.00 X 0 0 0 NICOLLE NACEY DIRECTOR 3.00 0.00 X 0 0 0 AMOS OLADOYIN DIRECTOR 3.00 0.00 X 0 0 0 PAGET PENGELLY DIRECTOR 3.00 0.00 X 0 0 0 TERI RICHARDSON DIRECTOR 3.00 0.00 X 0 0 0 MATTHEW RUBY DIRECTOR 3.00 0.00 X 0 0 0 TIMOTHY SINGEWALD DIRECTOR 3.00 0.00 X 0 0 0 AMY STERN DIRECTOR 3.00 0.00 X 0 0 0 CHETNA TANDON DIRECTOR 3.00 0.00 X 0 0 0 BETH WINTER DIRECTOR 3.00 0.00 X 0 0 0 KORI REDPENNING CEO & PRESIDENT 40.00 3.00 X 176322 0 34309 REBECCA FINK VP OF PROGRAMS & OPERATIONS 40.00 3.00 X 109273 0 14935 SARA LEMKE VP OF DEVELOPMENT & COMMUNICATIONS 40.00 3.00 X 105000 0 23476 390595 0 72720 3 0 1 0 0 240542 25313 175526 1459807 59805 1901188 OUTDOOR PROGRAM FEES 900099 1694080 1694080 1694080 73721 73721 281625 283183 -1558 -1558 38 -1596 5500 0 5500 5500 5500 35053 240542 81843 -46790 -46790 49294 29459 19835 19835 MISCELLANEOUS REVENUE 900099 11411 11411 11411 3657387 1694080 38 62081 157960 157960 420424 283310 81576 55538 1600857 1238885 191828 170144 166185 126334 17511 22340 72112 52680 9286 10146 33347 12629 19762 956 108114 105279 2835 17004 12283 60 4661 53310 47176 3408 2726 32730 22284 10446 38247 32334 2365 3548 315362 280399 22424 12539 106899 78577 15536 12786 PROGRAM SUPPLIES 157530 153127 3954 449 DUES AND SUBSCRIPTIONS 113718 79973 6996 26749 REPAIRS AND MAINTENANCE 101261 77701 23560 MISC. EXPENSE 20963 2003 18960 19882 19842 40 3535905 2782776 396541 356588 135753 462685 97078 67841 419097 114749 9881 6853 4826 27731 2285642 1240487 909457 1045155 968439 1039892 0 30239 2544531 2795145 170752 181557 91254 111505 26669 53292 288675 346354 X 1270707 1112117 985149 1336674 2255856 2448791 2544531 2795145 121482 71453 0 X X 0 1 X 1 0 X 1484932 1257932 989562 1630054 1901188 7263668 1484932 1257932 989562 1630054 1901188 7263668 2588796 4674872 49142 41573 258665 198787 355346 903513 65953 -16969 -25408 23576 15524 11036 8146 16911 51617 8242374 5379313 0.56720 0.52460 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 15,524. 2021 AMOUNT: $ 11,036. 2022 AMOUNT: $ 8,146. 2024 AMOUNT: $ 16,911. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86337 140000 11962 740 237559 85127 5519 4309 86337 78293 822 -6012 85127 48580 24825 1060 3828 78293 48984 3341 2557 1188 48580 0.00000 1.00000 0.00000 0 1 1 1146200 571074 575126 996798 669413 327385 142644 142644 1045155 BENEFICIAL INTEREST IN HUMPHREY TRUST 1039892 F 1039892 CAPITAL LEASES 47402 DUES TO RELATED ORGANIZATIONS 5890 53292 X PART V, LINE 4: A RELATED ORGANIZATION, THE MINNESOTA CAMP FIRE FOUNDATION HOLDS THE ENDOWMENT FUNDS FOR THE BENEFIT OF CAMP FIRE. PART X, LINE 2: CAMP FIRE MINNESOTA AND THE FOUNDATION ARE EXEMPT FROM INCOME TAXES AS PUBLIC CHARITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO CAMP FIRE'S TAX-EXEMPT PURPOSE COULD RESULT IN TAXABLE INCOME. CAMP FIRE FOLLOWS GUIDANCE RELATED TO UNCERTAINTY IN INCOME TAXES, RECOGNIZING TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. CAMP FIRE HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. CAMP FIRE FILES AN INCOME TAX RETURN RELATING TO ITS UNRELATED BUSINESS INCOME ACTIVITIES. INCOME TAXES FOR UNRELATED BUSINESS ACTIVITIES ARE ACCRUED AND INCLUDED IN THE STATEMENT OF ACTIVITIES IN THE YEAR INCURRED. CAMP FIRE HAD NO INCOME TAX EXPENSE OR CASH PAYMENTS FOR INCOME TAXES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. UNDER THE STARS 229240 196477 32763 33377 24328 700 12339 COFFEE WITH CAMP FIRE 46355 44065 2290 461 450 10188 275595 240542 35053 33377 24789 1150 22527 81843 -46790 1 FIELD TRIP FINANCIAL ASSISTANCE 2683 34200 N/A N/A SUMMER AND SCHOOL-BREAK CAMP SCHOLARSHIP 630 123760 N/A N/A PART I, LINE 2: CAMP FIRE MINNESOTA IS COMMITTED TO OFFERING PROGRAMS THAT ARE ACCESSIBLE AND INCLUSIVE. WE REMOVE FINANCIAL BARRIERS TO PARTICIPATION THROUGH OUR FINANCIAL ASSISTANCE PROGRAM. WE GRANT SUMMER CAMP SCHOLARSHIPS TO FAMILIES EXPERIENCING FINANCIAL HARDSHIP. SCHOLARSHIPS ARE AWARDED BASED ON THE NUMBER OF APPLICANTS, FINANCIAL NEED OF THE APPLICANT BASE, OTHER CIRCUMSTANCES WHICH WOULD PLACE A FAMILY IN NEED, AND FUNDS AVAILABLE. ADDITIONALLY, FINANCIAL ASSISTANCE IS AWARDED TO SCHOOLS PARTICIPATING IN OUR K-12 ENVIRONMENTAL EDUCATION PROGRAM BASED ON A SLIDING SCALE FEE MODEL. A SCHOOL'S FEE IS BASED ON THE PERCENTAGE OF STUDENTS THEY SERVE THAT QUALIFY FOR FREE-AND-REDUCED PRICE LUNCH. SCHOOLS TAKE THE FOLLOWING INTO ACCOUNT WHEN DETERMINING IF A STUDENT QUALIFIES FOR FREE AND REDUCED-PRICE SCHOOL MEALS: FEDERAL INCOME ELIGIBILITY GUIDELINES, HOUSEHOLDS THAT RECEIVE BENEFITS SUCH AS SNAP, AND ANY OTHER DEFINITIONS OF HOMELESS, RUNAWAY OR MIGRANT. X X X 0 0 0 0 0 0 0 0 0 KORI REDPENNING CEO & PRESIDENT 176322 0 0 0 0 0 0 0 34309 0 210631 0 0 0 X AUCTION ITEMS 64 33377 FMV X EQUIPMENT 62 22428 FMV X SUPPLIES FOR REPAIRS 1 4000 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B RESPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE/AUDIT COMMITTEE COMPLETES A DETAILED REVIEW PRIOR TO THE ENTIRE BOARD OF DIRECTORS REVIEWING THE 990. THE REVIEW IS CONDUCTED BEFORE THE 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CAMP FIRE MINNESOTA'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY ALL EMPLOYEES AND MEMBERS OF THE BOARD. EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST IN WRITING. IN THE COURSE OF BUSINESS, IF AND WHEN A RELEVANT CONFLICT OF INTEREST ARISES, THE EMPLOYEE OR BOARD MEMBER DISCLOSES IT VERBALLY AND IS RECUSED FROM ANY DECISION MAKING ROLE RELATED TO THE INTERESTED MATTER. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS AND TRUSTEES TO CAMP FIRE MINNESOTA EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF CAMP FIRE MINNESOTA EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). CAMP FIRE MINNESOTA EXECUTIVE COMMITTEE SHALL INFORM THE BOARD/TRUSTEES OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. EMPLOYEES MUST DISCLOSE ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS TO THEIR DIRECT SUPERVISOR THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. CAMP FIRE'S CEO AND HR DEPARTMENT HEAD SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). FORM 990, PART VI, SECTION B, LINE 15 ALL POSITIONS OF THE ORGANIZATION ARE COMPARED TO THE BI-ANNUAL RELEASE OF THE MINNESOTA COUNCIL OF NONPROFITS SALARY AND BENEFITS SURVEY, INCLUDING THE SOCIAL SECURITY ADMINISTRATION'S ANNUAL COST OF LIVING INCREASE. THE LAST REVIEW WAS PERFORMED IN 2024. THE EXECUTIVE COMMITTEE OF THE BOARD IS RESPONSIBLE FOR REVIEWING THE PERFORMANCE AND SALARY OF THE PRESIDENT & CEO. THE COMMITTEE DETERMINES COMPENSATION ADJUSTMENTS FOR THE PRESIDENT & CEO BASED ON THE PERFORMANCE REVIEW, BUDGET OBJECTIVES, COMPARISON OF SALARIES OF OTHER CEOS AND EXECUTIVE DIRECTORS IN PEER ORGANIZATIONS, AND THE MINNESOTA COUNCIL OF NONPROFIT'S SALARY AND BENEFITS SURVEY. THE PRESIDENT & CEO'S SALARY WAS LAST REVIEWED IN FALL OF 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. THE MINNESOTA CAMP FIRE FOUNDATION 3300 TANADOONA DRIVE EXCELSIOR MN 55331 411889037 SUPPORTING ORGANIZATION MN 501(C)(3) LINE 12A, I CAMP FIRE MINNESOTA 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 THE MINNESOTA CAMP FIRE FOUNDATION C 25313 FMV