2024-03-18T16:39:00-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-10-01 320017737 BIG BROTHERS BIG SISTERS OF THE GREATER TWIN CITIES BIGB 6517892400 3110 WASHINGTON AVE N MINNEAPOLIS MN 55411 PATRICK SUKHUM CEO 6517892400 2024-03-18 1 PATRICK SUKHUM 999009999 0 SARAH REICHLING P01587996 6123764500 2024-03-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICK SUKHUM 3110 WASHINGTON AVE N MINNEAPOLIS MN 55411 16981640 0 X WWW.BIGSTWINCITIES.ORG X 2002 MN TO CREATE AND SUPPORT MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH. 26 26 76 1466 0 0 13318051 7235441 0 0 159585 338919 -36177 108985 13441459 7683345 322802 51000 0 0 3243538 3645732 0 0 1336553 1656047 1641446 5222387 5338178 8219072 2345167 17533289 20115452 352770 341739 17180519 19773713 X OUR MISSION IS TO CREATE AND SUPPORT MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH. 0 0 3421623 51000 0 EACH YEAR, BBBS TWIN CITIES PARTNERS WITH MORE THAN 2,200 YOUTH AND THEIR FAMILIES THROUGH MENTORSHIP PROGRAMS, INCLUDING COMMUNITY-BASED MENTORING, SCHOOL-BASED MENTORING, OUR BIG FUTURES PROGRAM WHICH OFFERS CAREER AND FUTURE READINESS FOR TEENS, AND FREE ARTS. PROGRAMMING IS SUPPORTED BY PROFESSIONAL STAFF AND MORE THAN 1,400 VOLUNTEERS. A RECENT REPORT BY THE SEARCH INSTITUTE AFFIRMS THAT DECADES OF RESEARCH SUPPORT THE POSITIVE IMPACT OF MENTORSHIP ON MEASURES OF LONG-TERM WELL-BEING FOR YOUTH.OUR LATEST DATA SHOW THAT YOUTH REPORT STRONG RESULTS IN KEY DEVELOPMENTAL AREAS THAT LEAD TO LONG-TERM SUCCESS INCLUDING EDUCATIONAL PERSISTENCE, MAKING HEALTHY CHOICES, AND DEVELOPING SOCIAL EMOTIONAL SKILLS NECESSARY FOR PERSONAL SUCCESS. FOR SURVEYED YOUTH MENTORED AT LEAST ONE YEAR:-90% REPORTED MAINTAINING AND STRENGTHENING EDUCATIONAL EXPECTATIONS INCLUDING HIGH SCHOOL COMPLETION AND GOING TO COLLEGE.-88% REPORTED MAINTAINING AND STRENGTHENING GRADES AND ACADEMIC PERFORMANCE.-87% REPORTED MAINTAINING AND STRENGTHENING SOCIAL COMPETENANCE AND EMOTIONAL REGULATION SKILLS.-83% REPORTED MAINTAINING AND STRENGTHENING SCHOOL CONNECTEDNESS, SUCH AS FEELING GOOD AT SCHOOL, ENJOYING BEING IN SCHOOL AND WORKING HARD.-93% REPORTED HAVING A SPECIAL ADULT IN THEIR LIVES WHO ENCOURAGES AND CARES ABOUT THEM.RESEARCH DEMONSTRATES THAT HIGH SCHOOL GRADUATION IS A STRONG PREDICTOR OF INCREASED INCOME AND WELL-BEING OVER A LIFETIME. IN 2023, 86% OF BBBS-MENTORED SENIORS GRADUATED ON TIME. RESEARCH HAS ALSO DEMONSTRATED THAT LONGER MATCHES ARE MORE IMPACTFUL AND PROVIDE MORE LONG-TERM BENEFITS. ON AVERAGE, BBBS COMMUNITY-BASED MATCHES LAST MORE THAN FOUR YEARS, 40% HIGHER THAN THE NATIONAL AVERAGE ACROSS ALL BBBSA AGENCIES. MANY MATCHES LAST, LITERALLY, FOR A LIFETIME. 3421623 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 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 0 0 0 0 1 19 0 1 76 1 0 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 MN X X SEAN O'CONNOR 6517892400 3110 WASHINGTON AVE N MINNEAPOLIS MN 55411 JAMIE HOFBERGER BOARD CHAIR 1.00 X X 0 0 0 STEVE HENTGES BOARD VICE CHAIR 1.00 X X 0 0 0 EMILY CARLSON TREASURER 1.00 X X 0 0 0 MARCI FABREGA SECRETARY 1.00 X X 0 0 0 TANYA HALL CHAIR, DEVELOPMENT 1.00 X X 0 0 0 JAMES WILLIAMS CHAIR, PROGRAMS 1.00 X X 0 0 0 JERRY ALLEN DIRECTOR AT-LARGE 0.50 X 0 0 0 MALLORY APPERSON DIRECTOR AT-LARGE 0.50 X 0 0 0 JARED BICKLER DIRECTOR AT-LARGE 0.50 X 0 0 0 JOE BRANCH DIRECTOR AT-LARGE 0.50 X 0 0 0 PATRIC COOPER DIRECTOR AT-LARGE 0.50 X 0 0 0 ABDUL DIRE DIRECTOR AT-LARGE 0.50 X 0 0 0 TIM ENGELDINGER DIRECTOR AT-LARGE 0.50 X 0 0 0 KRISTINE ENGMAN DIRECTOR AT-LARGE 0.50 X 0 0 0 JEREMY HECKMAN DIRECTOR AT-LARGE 0.50 X 0 0 0 MARIA HOKANSON DIRECTOR AT-LARGE 0.50 X 0 0 0 JENNIFER JENSEN DIRECTOR AT-LARGE 0.50 X 0 0 0 SARAH JULIUS DIRECTOR AT-LARGE 0.50 X 0 0 0 CURT MACKENZIE DIRECTOR AT-LARGE 0.50 X 0 0 0 MIRON MARCOTTE DIRECTOR AT-LARGE 0.50 X 0 0 0 KATIE MATTIS SARVER DIRECTOR AT-LARGE 0.50 X 0 0 0 BOB MCCOLLUM DIRECTOR AT-LARGE 0.50 X 0 0 0 DUKE MERICKEL DIRECTOR AT-LARGE 0.50 X 0 0 0 BRIANNA MOOTY DIRECTOR AT-LARGE 0.50 X 0 0 0 SCOTT NADEAU DIRECTOR AT-LARGE 0.50 X 0 0 0 CAROL SMITH DIRECTOR AT-LARGE 0.50 X 0 0 0 PATRICK SUKHUM PRESIDENT AND CEO 40.00 X 171669 0 13602 SEAN O'CONNOR DIRECTOR OF FINANCE 40.00 X 85633 0 16163 257302 0 29765 1 1 1 0 0 14973 354672 390843 6474953 131497 7235441 303491 303491 9226664 9191236 35428 35428 35428 213904 354672 107059 106845 106845 OTHER REVENUE 900099 2140 2140 2140 7683345 0 0 447904 X 51000 51000 347447 93018 183843 70586 2769413 1880514 186263 702636 39544 33031 89 6424 269908 201540 9222 59146 219420 141972 23880 53568 6412 6412 41888 41888 40000 40000 205501 205501 29850 1279 647 27924 513456 276297 15582 221577 92231 66682 7313 18236 29892 17158 4819 7915 10965 3682 857 6426 19220 334 1336 17550 53222 42857 3009 7356 295998 266128 29870 144442 63854 7317 73271 MISCELLANEOUS EXPENSES 81072 21474 14908 44690 DUES AND SUBSCRIPTIONS 48354 27805 2327 18222 BACKGROUND INVESTIGATIO 28943 27497 420 1026 5338178 3421623 580002 1336553 300 1766986 1004444 497234 1593196 91907 78540 5340293 1669866 3996810 3670427 11180352 13749288 0 19257 17533289 20115452 321369 316653 25396 21574 6005 3512 352770 341739 X 16289957 17900539 890562 1873174 17180519 19773713 17533289 20115452 2345167 248027 0 X 0 1 X 1 0 X 8675959 4639897 8540659 13318051 7235441 42410007 8675959 4639897 8540659 13318051 7235441 42410007 7363669 35046338 70701 49973 23961 68421 303491 516547 336931 270 -7232 1227 2140 333336 43259890 0.81010 0.63530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 40000 0 0 40000 0 PART II-B, LINE 1: THE ORGANIZATION PAID AN INDEPENDENT LAW FIRM TO DEVELOP AN EFFECTIVE PUBLIC POLICY STRATEGY BY MONITORING AND REPORTING ON LEGISLATION, HAVING DIRECT CONTACT WITH LEGISLATORS AND STATE OFFICIALS, AND MEETING WITH OTHER LOBBYISTS AND BBBS STAFF. 117427 500606 50320 668353 125648 3107 -11328 117427 108852 5138 11658 125648 102304 3502 3046 108852 86132 14997 2175 -1000 102304 0.00000 0.88510 0.11490 1 0 3916328 597719 3318609 73432 73432 0 1350533 998715 351818 3670427 CAPITAL LEASE 3512 3512 X 8099092 248027 60661 107059 415747 7683345 0 7683345 5505898 60661 107059 167720 5338178 0 5338178 PART V, LINE 4: TO GENERATE EARNINGS FOR A RESTRICTED SCHOLARSHIP AND OTHER OPERATING PURPOSES. PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR MINNESOTA STATUTES. THE ORGANIZATION IS NOT CONSIDERED A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE ORGANIZATION ARE CONSIDERED TAX DEDUCTIBLE. THE ORGANIZATION FOLLOWS THE STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT AND GAMING EXPENSE 107,059. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT AND GAMING EXPENSE 107,059. ANNUAL GALA 568576 354672 213904 5944 53229 7383 40503 568576 354672 213904 5944 53229 7383 40503 107059 106845 1 SCHOLARSHIPS 18 51000 N/A N/A PART I, LINE 2: ONE SCHOLARSHIP PROGRAM: FEDERATED CHALLENGE SCHOLARSHIP FEDERATED CHALLENGE: THERE IS A SCHOLARSHIP REVIEW SUB-COMMITTEE OF THE PROGRAM COMMITTEE THAT MAKES SCHOLARSHIP AWARD DECISIONS. THIS COMMITTEE CONSISTS OF BBBSGTC BOARD MEMBERS, COMMITTEE MEMBERS, AND SOME MENTORS/COMMUNITY VOLUNTEERS. THE FUNDS CAN BE APPLIED TOWARD TUITION, BOOKS, FEES, AND OTHER NECESSARY EXPENSES RELATED TO THE PARTICULAR PROGRAM OR TRAINING (I.E., TOOLS, MATERIALS, COOKWARE). PAYMENTS ARE MADE DIRECTLY TO THE STUDENT'S ACADEMIC INSTITUTION, TYPICALLY THROUGH THEIR FINANCIAL AID OFFICE. SCHOLARSHIPS, UNLESS OTHERWISE SPECIFIED BASED UPON A STUDENT'S ACADEMIC/TRAINING PROGRAM, ARE MADE THROUGH TWO EQUAL PAYMENTS. X X X X 0 0 0 0 0 0 0 0 0 PATRICK SUKHUM PRESIDENT AND CEO 171669 0 0 0 0 0 2327 0 11275 0 185271 0 0 0 X 35063 ESTIMATED FMV X 2 30028 FMV AT CONTRIBUTION DATE X 14 5841 ESTIMATED FMV X EVENT TICKETS 38 43325 FMV X SUPPLIES 30 9230 FMV X GIFT CERTIFICATES 56 8010 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTORS FORM 990, PART I, LINE 6: EXPLANATION FOR TOTAL NUMBER OF VOLUNTEERS: THE ORGANIZATION'S VOLUNTEER TOTAL WAS DETERMINED AS FOLLOWS: - 1,440 INDIVIDUALS VOLUNTEERED THEIR TIME TO MENTOR CHILDREN AS PART OF THE ORGANIZATION'S MAIN PROGRAM SERVICES - 26 BOARD MEMBERS FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE CONSISTING OF THE CHAIR, VICE CHAIR, TREASURER, AND THE CHAIRS OF THE GOVERNANCE, PROGRAM, FINANCE AND DEVELOPMENT COMMITTEES. THE COMMITTEE IS SUBJECT AT ALL TIMES TO THE DIRECTION AND CONTROL OF THE BOARD OF DIRECTORS, AND TO THE EXTENT PERMITTED BY LAW, MAY ACT IN THE INTERVAL BETWEEN MEETINGS OF THE BOARD OF DIRECTORS AND HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE REVIEWS THE PREPARED FORM 990, IT THEN MOVES TO THE FINANCE COMMITTEE FOR REVIEW. AFTER FINANCE COMMITTEE REVIEW, FORM 990 IS SENT TO THE FULL BOARD FOR REVIEW. THE BOARD VOTES TO APPROVE FORM 990 AT A BOARD MEETING OR VIA EMAIL. ONCE THE BOARD VOTES TO APPROVE, THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AN INTERESTED PERSON (ANY DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE) WITH BOARD-DELEGATED POWERS WITH EITHER A DIRECT OR INDIRECT FINANCIAL INTEREST OR FIDUCIARY RESPONSIBILITY TO ANOTHER ORGANIZATION MUST DISCLOSE THE EXISTENCE AND NATURE OF THE INTEREST AND ALL MATERIAL FACTS TO OTHER DIRECTORS, OFFICERS, OR COMMITTEE MEMBERS. AFTER DISCUSSION, THE INTERESTED PERSON MUST LEAVE THE MEETING WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS VOTED ON BY THE REMAINING BOARD OR COMMITTEE MEMBERS. IF IT IS DECIDED THAT THERE IS A CONFLICT OF INTEREST, THE INTERESTED PERSON MAY MAKE A FACTUAL PRESENTATION, BUT IS NOT ABLE TO BE PRESENT DURING THE FINAL DISCUSSION OF AND VOTE ON THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. THE INTERESTED PERSON CANNOT BE COUNTED IN DETERMINING WHETHER A QUORUM IS PRESENT FOR THAT MEETING. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE AND FURTHER INVESTIGATION (IF WARRANTED), THE BOARD/COMMITTEE DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE THE ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS WILL BE TAKEN. EACH DIRECTOR, OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SIGNS AN ANNUAL CONFLICT OF INTEREST STATEMENT THAT AFFIRMS THEY HAVE READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY, AGREE TO COMPLY, AND THAT THEY DO NOT CURRENTLY HAVE ANY FINANCIAL INTERESTS OR FIDUCIARY RESPONSIBILITIES OTHER THAN WHAT HAS PREVIOUSLY BEEN DISCLOSED. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIR LEADS THE PROCESS TO DETEREMINE THE CEO'S SALARY. EACH MEMBER OF THE EXECUTIVE COMMITTEE HAS THE OPPPORTUNITY TO INDIVIDUALLY PREPARE A PERFORMANCE EVALUATION OF THE CEO. ADDITIONALLY, THE FULL BOARD IS OFFERED THE OPPORTUNITY TO PREPARE A PERFORMANCE EVALUTAION OF THE CEO. THE EXECUTIVE COMMITTEE REVIEWS SALARY INFORMATION, MARKET DATA INFORMATION AND PERFORMANCE ASSESSMENTS IN DETERMINING THE CEO'S SALARY. THE AGENCY, LED BY THE DIRECTOR OF HUMAN RESOURCES, CONDUCTS A MARKET ANALYSIS USING AVAILABLE COMPENSATION SURVEYS TO EVALUATION THE COMPETITIVE POSITION OF THE AGENCY RELATIVE TO THE MARKETPLACE. THE RESULT OF THE ANALYSIS IS USED TO UPDATE THE SALARY STRUCTURE. THIS PROCESS WAS COMPLETE IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, COLUMN (D): VOLUNTEER RECRUITMENT EXPENSE CLASSIFICATION: ACCOUNTING STANDARDS REQUIRE THAT VOLUNTEER RECRUITMENT COSTS BE CLASSIFIED AS FUNDRAISING EXPENSES ON THE STATEMENT OF FUNCTIONAL EXPENSES. FOR FISCAL YEAR 2023 THESE COSTS TOTALED $260,594. COSTS TO RECRUIT VOLUNTEER BIGS INTO THE PROGRAM ARE CONSIDERED THE SOLICITATION OF TIME CONTRIBUTIONS BY THESE INDIVIDUALS. INTERNALLY, HOWEVER, THE AGENCY CONSIDERS THESE COSTS TO BE PROGRAM RELATED, AS THEY ARE CRITICAL TO CARRYING OUT OUR UNIQUE MISSION TO PROVIDE A VOLUNTEER MENTOR FOR EVERY CHILD WE SERVE.