2024-05-13T15:38:28-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 311640047 MATTHEW SHEPARD FOUNDATION MATT 3038307400 301 THELMA DR 512 CASPER WY 82609 WARREN GREENE DIRECTOR OF OPERATIONS 3038307400 2024-05-13 1 WARREN GREENE XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-05-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WARREN GREENE 301 THELMA DR 512 CASPER WY 82609 1709766 0 X WWW.MATTHEWSHEPARD.ORG X 1998 WY TO ERASE HATE BY REPLACING IT WITH UNDERSTANDING, COMPASSION AND ACCEPTANCE. 7 6 10 12 0 0 1103176 1415610 101566 66167 28662 27716 -66071 -42569 1167333 1466924 12566 46972 0 0 717856 712647 0 0 198566 421253 604942 1151675 1364561 15658 102363 1048119 1364588 58489 223021 989630 1141567 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 0 816959 46972 67639 OUTREACH: PROVIDING OUTREACH TO THE PUBLIC IN A VARIETY OF FORMATS INCLUDING 22 DEI FOCUSED EDUCATIONAL PRESENTATIONS IN HIGH SCHOOLS, UNIVERSITIES, WORKPLACES AND COMMUNITY ORGANIZATIONS BY JUDY SHEPARD, BOARD MEMBERS AND STAFF; REMOTE EDUCATIONAL SUPPORT TO 66 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; 7 FORMAL FEDERAL TRAINING SESSIONS, REACHING 1,219 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. 196670 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 207,000 FOLLOWERS AND VIA MATTHEWSHEPARD.ORG WITH AN AVERAGE OF 20.892 UNIQUE VISITORS PER MONTH. A VARIETY OF CONTENT CREATED BY 18 YOUTH BLOGGERS FOR MATTHEWSPLACE.COM, AN ONLINE COMMUNITY FOR LGBTQ+ AND ALLIED YOUTH. POSTS REACHING OVER 18,422 UNIQUE VISITORS ANNUALLY, INCLUDE ACCESS TO YOUTH FOCUSED RESOURCES, EDITORIALS FROM PEERS, AND INTERVIEWS WITH PROFESSIONALS AND PUBLIC FIGURES ON DIVERSITY AND INCLUSION. 1628 0 0 ADVOCACY: ACTIVITIES PROMOTING LEGAL, LEGISLATIVE, AND SOCIAL EQUITY AND EQUALITY FOR LGBTQ+ PEOPLE, TO INCLUDE PROTECTION FROM BIAS MOTIVATED CRIMES, EMPLOYMENT AND EDUCATION DISCRIMINATION, AND ACCESS TO PUBLIC ACCOMMODATIONS. ENGAGEMENT IN EFFORTS TO ENCOURAGE POLICY DECISIONS THROUGHOUT THE COUNTRY, SPECIFICALLY GAY AND TRANS PANIC DEFENSE BANS AND CONVERSION THERAPY BANS. ACTIONS CONDUCTED THROUGH A VARIETY OF COMMUNICATION METHODS, MEDIA APPEARANCES, WRITTEN TESTIMONIES, AND PARTNERSHIPS WITH ALLIED ORGANIZATIONS. 1015257 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 1 0 0 0 0 0 0 0 0 1 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 7 6 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 64969 0 31 WARREN GREENE DIR. OF OPERATIONS 40.00 X X 68006 0 2070 DANA JUNIEL VICE PRESIDENT STRATEGY & COMMUNICATIONS 40.00 X X 82449 0 12749 GREG MIRAGLIA VICE PRESIDENT 2.00 X X 0 0 0 SANDRA ANADIOTIS TREASURER 2.00 X X 0 0 0 JOHN SULLIVAN SECRETARY 2.00 X 0 0 0 BECKY MONROE DIRECTOR 2.00 X 0 0 0 BOB WITECK DIRECTOR 2.00 X 0 0 0 JEFF MACK VICE PRESIDENT 40.00 X 133929 0 17374 349353 0 32224 1 0 1 0 0 231160 1184450 38449 1415610 SPEAKING FEES 611430 66167 66167 66167 17206 17206 23291 12781 10510 10510 10510 171251 231160 215292 -44041 -44041 16241 14769 1472 1472 1466924 67639 0 -16325 46972 46972 289762 205305 15772 68685 323958 262756 35591 25611 9589 7072 1026 1491 38192 29201 3497 5494 51146 39603 4073 7470 9873 1642 7936 295 70916 11791 57003 2122 91482 74007 7446 10029 35084 19943 15141 86830 58547 2516 25767 14075 14075 111631 87445 13790 10396 117099 113941 778 2380 7216 6516 57 643 3207 2476 252 479 3373 2600 268 505 CATERING AND EVENT 18917 13223 5694 DUES AND SUBSCRIPTIONS 15030 10713 75 4242 LICENSES, FEES & PERMIT 10981 303 13 10665 EQUIPMENT SERVICES 9086 7126 645 1315 142 142 1364561 1015257 150738 198566 238305 203755 12583 15000 20743 22939 33455 36713 148842 18439 14840 130403 712916 939501 15277 16277 1048119 1364588 53856 99116 4633 0 123905 58489 223021 X 947890 1044067 41740 97500 989630 1141567 1048119 1364588 102363 49574 0 X X 0 1 X 1 0 X 1120455 1079293 996362 1103176 1415610 5714896 1120455 1079293 996362 1103176 1415610 5714896 368985 5345911 4068 4878 10247 8305 17206 44704 116 1171 1954 301 3542 5763142 643297 0.92760 0.90480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2018 AMOUNT: $ 116. 2019 AMOUNT: $ 1,171. 2020 AMOUNT: $ 1,954. 2021 AMOUNT: $ 301. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 122632 495 122137 26210 17944 8266 130403 LEASE LIABILITY 123905 123905 X 1746559 49574 230061 279635 1466924 0 1466924 1594622 230061 230061 1364561 0 1364561 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 14,769. FUNDRAISING EXPENSES 215,292. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONATED AUCTION ITEM REVENUE 38,449. DONATED AUCTION ITEM EXPENSE -38,449. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 14,769. FUNDRAISING EXPENSES 215,292. BEAR TO MAKE A DIFFERENCE 2022 402411 231160 171251 28899 38449 12320 98309 400 36915 402411 231160 171251 28899 38449 12320 98309 400 36915 215292 -44041 X X 0 0 0 0 0 0 0 0 0 JEFF MACK VICE PRESIDENT 133929 0 0 0 0 0 3881 0 13493 0 151303 0 0 0 PART I, LINE 3 HE 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. X AUCTION ITEMS 73 38499 FMV 73 0 0 0 PART I, COLUMN (B): COLUMN B INDICATES THE NUMBRE OF ITEMS CONTRIBUTED. 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. THE ORGANIZATION IS CURRENTLY AMENDING THEIR CONFLICT OF INTEREST POLICY TO INCLUDE AN EXPLANATION OF WHICH PERSONS ARE COVERED UNDER THE POLICY, THE LEVEL AT WHICH DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE, AND THE LEVEL AT WHICH ACTUAL CONFLICTS ARE REVIEWED. 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 2021 YEAR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.