2025-03-17T11:29:17-05:00 2024-09-30 341873282 CBIZ ADVISORS LLC 222 SOUTH 9TH STREET SUITE 1000 MINNEAPOLIS MN 55402 990 2023-10-01 411606822 FRIENDS OF PACER FRIE 9528389000 8161 NORMANDALE BLVD MINNEAPOLIS MN 55437 GRETCHEN GODFREY TREASURER 9528389000 2025-03-15 0 0 BRUCE THIEL P00526510 6123397811 2025-03-19 2023 2025-03-06 01:10:19Z GRETCHEN GODFREY 8161 NORMANDALE BLVD MINNEAPOLIS MN 55437 907079 0 X NA X 1988 MN TO PROVIDE INFO AND ASSISTANCE TO PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. 6 6 0 25 0 0 3148 2847 240000 240000 189516 547632 -686 -2268 431978 788211 252000 551580 0 0 0 0 0 0 2046 201614 236113 453614 787693 -21636 518 8932026 10244965 5825 330406 8926201 9914559 TO PROVIDE INFORMATION AND ASSISTANCE TO PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. 0 0 765341 551580 240000 PROVIDE SUPPORT, INCLUDING RENTAL OF OFFICE SPACE TO AN ORGANIZATION WHOSE EXEMPT PURPOSE IS TO ASSIST PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. 765341 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 MN X GRETCHEN GODFREY 9528389000 8161 NORMANDALE BLVD MINNEAPOLIS MN 55437 X JOHN GUTHMANN PRESIDENT 1.00 X X 0 0 0 THOMAS NELSON VICE-PRESIDENT 1.00 X X 0 0 0 GRETCHEN GODFREY TREASURER 1.00 X X 0 0 0 KATHY GRAVES SECRETARY 1.00 X X 0 0 0 MARGE GOLDBERG DIRECTOR 1.00 X 0 0 0 DONNA BRUHL DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 2697 150 2847 RENTAL INCOME 531120 240000 240000 240000 110490 110490 553742 116600 437142 437142 437142 0 2697 2268 -2268 -2268 788211 240000 0 545364 551580 551580 10000 7975 2025 8506 8506 81860 81860 124066 124066 7835 7835 MISCELLANEOUS 3846 3825 21 787693 765341 20306 2046 287588 337842 7368 1727 6365244 2726813 3368013 3638431 5269057 6266965 8932026 10244965 5825 330406 5825 330406 X 8924621 9914130 1580 429 8926201 9914559 8932026 10244965 518 987840 0 X 0 1 X 0 0 X 57548 14967 5135 3148 2847 83645 57548 14967 5135 3148 2847 83645 17127 66518 87834 70047 194835 90154 110490 553360 5285 1347 6632 643637 1200000 0.10330 0.17530 X FRIENDS OF PACER SATISFIES ALL OF THE FOLLOWING REQUIREMENTS TO QUALIFY AS A PUBLIC CHARITY UNDER THE FACTS AND CIRCUMSTANCES TEST:#1FRIENDS OF PACER'S PERCENTAGE OF PUBLIC SUPPORT FOR 2023-2024 IS 10.33%, WHICH IS BELOW THE 33 1/3% REQUIRED FOR THE PUBLIC SUPPORT TEST. HOWEVER, FRIENDS OF PACER'S PUBLIC SUPPORT HAS CONSISTENTLY BEEN WELL ABOVE 10% OF ITS TOTAL PUBLIC SUPPORT IN ALL PRIOR YEARS.#2FRIENDS OF PACER DOES RECEIVE A LARGE PERCENTAGE OF ITS SUPPORT FROM THE GENERAL PUBLIC AND IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS. FRIENDS OF PACER GENERALLY HOSTS A FEW PUBLIC EVENTS EACH YEAR. FRIENDS OF PACER IS PLEASED TO HAVE DEDICATED FUNDERS WHO HAVE CONSISTENTLY SUPPORTED AND SPONSORED OUR EVENTS, HOWEVER, IT IS OUR GOAL TO FURTHER DIVERSIFY OUR FUNDING SOURCES TO MAINTAIN PROPER CHARITY STATUS. FRIENDS OF PACER CONTINUES TO SEEK OUT NEW AND DIVERSIFIED FUNDING AND ALL PERTINENT FACTS AND CIRCUMSTANCES INDICATE THAT FRIENDS OF PACER IS PUBLICLY SUPPORTED.#3OTHER FACTS AND CIRCUMSTANCES ARE LISTED HERE THAT INDICATE THE ORGANIZATION IS PUBLICLY SUPPORTED. FRIENDS OF PACER RECEIVED ITS 501(C)3 PUBLIC CHARITY STATUS IN 1988 AND HAS OPERATED AS SUCH SINCE THAT TIME. FRIENDS OF PACER'S PROGRAMS SUPPORT AND PROVIDE INFORMATION AND ASSISTANCE TO PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. EVENTS HELD EACH YEAR GENERALLY INCLUDE TICKET AND REGISTRATION PAYMENTS AS A PORTION OF THEIR REVENUE. HOWEVER, THE REGISTRATION AND TICKET FEES ARE INTENTIONALLY PRICED AT REASONABLE MARKET PRICES. REGISTRATION ALSO INCLUDES VALUE SUCH AS FOOD/DRINKS, ETC. THEREFORE, MOST OF THE TICKET PRICES ARE FOR 'VALUE RECEIVED AND DO NOT SHOW AS DONATION REVENUE FOR TAX PURPOSES. WHILE WE ALSO HAVE 'SPONSORS' FOR THE EVENTS, THEIR PAYMENTS ARE OFTEN OVER THE 2% LIMIT AND DO NOT FULLY COUNT FOR PUBLIC SUPPORT. SO, WHILE THESE ARE PUBLIC EVENTS, WHICH ATTRACT PARTICIPANTS, AND RAISE AWARENESS AND FUNDS FROM THE PUBLIC, A PORTION OF THE FUNDS RAISED ARE NOT CONSIDERED FOR THE PUBLIC SUPPORT TEST. ADDITIONALLY, DUE TO THE COVID-19 PANDEMIC, FRIENDS OF PACER WAS NOT ABLE TO CONDUCT ALL EVENTS THAT WERE PLANNED AND THAT WOULD NORMALLY BE HELD DURING SEVERAL OF THE PAST FEW YEARS. 1300000 1300000 4760710 2422279 2338431 304534 304534 0 3638431 X 1776051 987840 987840 788211 0 788211 787693 0 787693 0 787693 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS. 1 PACER CENTER INC 8161 NORMANDALE BLVD MINNEAPOLIS MN 55437 411306304 501(C)(3) 551580 0 PROGRAM SUPPORT 1 PART I, LINE 2: THE ORGANIZATION'S EXEMPT PURPOSE INCLUDES MAKING DISTRIBUTIONS TO 501(C)(3) ORGANIZATIONS, CONSISTENT WITH THE MISSION OF ASSISTING PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. WHEN FUNDS ARE DETERMINED TO BE AVAILABLE FOR PROGRAM SUPPORT, THE ORGANIZATION'S TREASURER REVIEWS THE FINANCIAL STATEMENTS AND ACTIVITIES OF GRANTEES (SUCH AS PACER CENTER) AND THE SPECIFIC FUNDED PROJECT ACTIVITIES TO DETERMINE NEED, AND BOARD DISCUSSES AND APPROVES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO SEPARATE COMMITTEES OF THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE 990 IS SIGNED, A DETAILED REVIEW IS PERFORMED. BEFORE 990 IS SUBMITTED, AN ELECTRONIC COPY IS PROVIDED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION, BYLAWS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.