2024-10-23T16:12:13-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 410706116 CAMP FIRE MINNESOTA CAMP 6123093261 3300 TANADOONA DRIVE EXCELSIOR MN 55331 KORI REDEPENNING PRESIDENT & CEO 6123093261 2024-10-22 1 0 ANN NEIL P01817922 6123764500 2024-10-22 2023 2024-10-15 13:58:12Z KORI REDEPENNING 3300 TANADOONA DRIVE EXCELSIOR MN 55331 3420952 0 1 X WWW.CAMPFIREMN.ORG X 1924 MN WITH NATURE AS OUR CATALYST, WE ENERGIZE YOUTH TO DISCOVER THEIR SPARK. 23 23 97 268 -81854 0 1038562 1608604 1170844 1528019 38803 8006 73248 -38431 2321457 3106198 119637 119578 0 0 1759429 1858273 0 0 253615 887216 970855 2766282 2948706 -444825 157492 2247413 2544531 230667 288675 2016746 2255856 X WITH NATURE AS OUR CATALYST, WE ENERGIZE YOUTH TO DISCOVER THEIR SPARK SO THEIR FUTURES GLOW BRIGHTER. 0 0 2045832 119578 1528019 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. 226040 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. 2271872 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 21 0 1 97 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 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 CHAIR 1.00 0.00 X X 0 0 0 TAMMY BUCHERT VICE CHAIR 1.00 0.00 X X 0 0 0 SCOTT BOTZET TREASURER 1.00 0.00 X X 0 0 0 SHANNON RUSK SECRETARY 1.00 0.00 X X 0 0 0 TOM BECKER DIRECTOR 1.00 0.00 X 0 0 0 ADRIANE BROWN DIRECTOR 1.00 0.00 X 0 0 0 LALO EDMONDSON DIRECTOR 1.00 0.00 X 0 0 0 KAREN FELTON DIRECTOR 1.00 0.00 X 0 0 0 ANGIE FENSKE DIRECTOR 1.00 0.00 X 0 0 0 CODY FLEISCHFRESSER DIRECTOR 1.00 0.00 X 0 0 0 TARA FLOREK DIRECTOR 1.00 0.00 X 0 0 0 DONALD FORD DIRECTOR 1.00 0.00 X 0 0 0 HEATHER GEORGE DIRECTOR 1.00 0.00 X 0 0 0 DOMINIQUE HOLWERDA DIRECTOR 1.00 0.00 X 0 0 0 SARAH JENSEN DIRECTOR 1.00 0.00 X 0 0 0 REBEKAH JOHNSON DIRECTOR 1.00 0.00 X 0 0 0 NIKKI KRAKOW DIRECTOR 1.00 0.00 X 0 0 0 COLLEEN MAHONEY DIRECTOR 1.00 0.00 X 0 0 0 KATE MUELLER DIRECTOR 1.00 0.00 X 0 0 0 NICOLLE NACEY DIRECTOR 1.00 0.00 X 0 0 0 TERI RICHARDSON DIRECTOR 1.00 0.00 X 0 0 0 CHETNA TANDON DIRECTOR 1.00 0.00 X 0 0 0 BETH WINTER DIRECTOR 1.00 0.00 X 0 0 0 KORI REDEPENNING CEO & PRESIDENT 40.00 3.00 X 166428 0 4196 BECCA FINK VICE PRESIDENT OF PROGRAMS AND OPERATIONS 40.00 3.00 X 106361 0 2612 272789 0 6808 2 0 1 0 0 253749 30322 397184 927349 44752 1608604 OUTDOOR PROGRAM FEES 900099 1528019 1528019 1528019 8006 8006 190781 233693 -42912 -42912 -81854 38942 21450 253749 43986 -22536 -22536 1500 450 1050 1050 62592 36625 25967 25967 3106198 1528019 -81854 51429 119578 119578 279596 169407 59002 51187 1344403 1096506 146490 101407 93763 76041 10633 7089 140511 109314 17454 13743 6459 6459 281630 149953 121173 10504 17367 95 13579 3693 36379 25185 9580 1614 28490 186 28304 10699 5863 3541 1295 286307 280701 5606 71313 66140 1454 3719 PROGRAM SUPPLIES 90081 88861 864 356 STAFF DEVELOPMENT 14898 14420 349 129 REPAIRS AND MAINTENANCE 1138 1138 0 126094 68484 4337 53273 2948706 2271872 423219 253615 338652 135753 55163 97078 11078 419097 4914 9881 2190 4826 2021597 1112140 948595 909457 886821 968439 2247413 2544531 115534 170752 74874 91254 40259 26669 230667 288675 X 1016739 1270707 1000007 985149 2016746 2255856 2247413 2544531 157492 81618 0 X 0 1 X 1 0 X 3011730 1484932 1257932 989562 1630054 8374210 3011730 1484932 1257932 989562 1630054 8374210 3606938 4767272 78766 49142 41573 258665 198787 626933 65953 -16969 48984 3248 15524 11036 8146 37954 9088081 4777764 0.52460 0.53150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 3,248. 2020 AMOUNT: $ 15,524. 2021 AMOUNT: $ 11,036. 2022 AMOUNT: $ 8,146. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 85127 5519 4309 86337 78293 822 -6012 85127 48580 24825 1060 3828 78293 48984 3341 2557 1188 48580 46300 6406 2578 1144 48984 0.00000 1.00000 0.00000 0 1 1 1084696 490925 593771 904321 621215 283106 32580 32580 909457 BENEFICIAL INTEREST IN HUMPHREY TRUST 968439 F 968439 FINANCE LEASE 26669 26669 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 IS EXEMPT FROM INCOME TAXES AS A PUBLIC CHARITY 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 HAD NO INCOME TAX EXPENSE OR CASH PAYMENTS FOR INCOME TAXES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. UNDER THE STARS 205442 183992 21450 20637 250 19398 COFFEE WITH CAMP FIRE 69757 69757 2900 801 275199 253749 21450 23537 250 20199 43986 -22536 1500 450 0 1500 450 450 1050 MN 0 THE TOTAL VALUE OF ALL PRIZES DONATED AND PURCHASED FOR ONE EVENT DOES NOT EXCEED $5,000 0 0 0 1.00000 0 0 1 FIELD TRIP FINANCIAL ASSISTANCE 2919 83078 N/A N/A SUMMER AND SCHOOL-BREAK CAMP SCHOLARSHIP 321 36500 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 X 0 0 0 0 0 0 0 0 0 KORI REDEPENNING CEO & PRESIDENT 166428 0 0 0 0 0 0 0 4196 0 170624 0 0 0 PART I, LINE 3 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 2022. 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 SPRING 2022 AS A PART OF THE FORMAL CEO SEARCH PROCESS. X SPECIAL EVENT DONATIONS 62 44752 0 0 0 0 PART I, COLUMN (B): COLUMN B RESPRESENTS THE NUMBER OF CONTRIBUTIONS 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. 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 2023. 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 2023. 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. 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 30322 FMV