2026-03-19T10:42:09-05:00 2025-09-30 341874260 CBIZ ADVISORS LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2024-10-01 411606822 FRIENDS OF PACER FRIE 9528389000 8161 NORMANDALE BLVD MINNEAPOLIS MN 55437 GRETCHEN GODFREY TREASURER 9528389000 2026-03-13 1 1 LISA BURKE P00220718 8169455500 2026-03-13 2024 2025-03-06 01:10:19Z GRETCHEN GODFREY 8161 NORMANDALE BLVD MINNEAPOLIS MN 55437 1304078 0 X N/A X 1988 MN TO PROVIDE INFO AND ASSISTANCE TO PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. 6 6 0 25 0 0 2847 1904 240000 240000 547632 697428 -2268 -778 788211 938554 551580 400000 0 0 0 0 0 0 3452 236113 249391 787693 649391 518 289163 10244965 10276840 330406 0 9914559 10276840 TO PROVIDE INFORMATION AND ASSISTANCE TO PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. 0 0 626493 400000 240000 PROVIDE INFORMATION AND ASSISTANCE TO PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. THIS IS PRIMARILY ACCOMPLISHED THROUGH THE MAINTENANCE AND RENTAL OF A BUILDING TO A NONPROFIT ORGANIZATION WITH THE SAME EXEMPT PURPOSE. 626493 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 3 0 1 0 0 0 0 0 0 0 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 TREASURER 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 DONNA BRUHL DIRECTOR 1.00 X 0 0 0 JULIE NELSON DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1654 250 1904 RENTAL INCOME 531120 240000 240000 240000 110564 110564 950000 363136 586864 586864 586864 1610 1654 2388 -778 -778 938554 240000 0 696650 400000 400000 12000 8950 3050 9083 9083 2020 1066 552 402 58667 58667 157609 157609 9151 9151 861 861 649391 626493 19446 3452 337842 369499 1727 2087 6692457 2833538 3638431 3858919 6266965 6046335 10244965 10276840 330406 0 330406 0 X 9914130 10275535 429 1305 9914559 10276840 10244965 10276840 289163 73118 0 X 0 1 X 0 0 X 14967 5135 3148 2847 1904 28001 14967 5135 3148 2847 1904 28001 28001 70047 194835 90154 110490 110564 576090 1347 1347 605438 1200000 0.04620 0.10330 X FRIENDS OF PACER (FOP) SATISFIES ALL OF THE FOLLOWING REQUIREMENTS TO QUALIFY AS A PUBLIC CHARITY UNDER THE FACTS AND CIRCUMSTANCES TEST: (1) WHILE THE PUBLIC SUPPORT FOR FISCAL 2025 IS BELOW 10%, FOP HAS CONSISTENTLY MAINTAINED PUBLIC SUPPORT ABOVE 10% IN ALL PRIOR YEARS. FOP PASSES THE 10% PUBLIC SUPPORT TEST BASED ON THE IMMEDIATELY PRECEDING TAX YEAR. (2) FOP MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS. FOP GENERALLY HOSTS SEVERAL PUBLIC EVENTS EACH YEAR AND IS PLEASED TO HAVE DEDICATED FUNDERS WHO HAVE CONSISTENTLY SUPPORTED AND SPONSORED OUR EVENTS. FOP CONTINUES TO SEEK NEW AND DIVERSIFIED FUNDING, AND ALL PERTINENT FACTS AND CIRCUMSTANCES INDICATE THAT FOP IS PUBLICLY SUPPORTED. (3) OTHER FACTS AND CIRCUMSTANCES ARE DESCRIBED HERE THAT INDICATE FOP IS PUBLICLY SUPPORTED. FOP RECEIVED ITS 501(C)3 PUBLIC CHARITY STATUS IN 1988 AND HAS OPERATED AS SUCH SINCE THAT TIME. FOP 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 REVENUE. 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 THE EVENTS TYPICALLY HAVE VARIOUS 'SPONSORS', THEIR PAYMENTS ARE OFTEN OVER THE 2% LIMIT AND DO NOT FULLY COUNT TOWARDS PUBLIC SUPPORT. SO, WHILE THESE ARE PUBLIC EVENTS, WHICH ATTRACT PARTICIPANTS, AND RAISE AWARENESS AND PUBLIC FUNDS, A PORTION OF THE FUNDS RAISED ARE NOT CONSIDERED FOR THE PUBLIC SUPPORT TEST. ADDITIONALLY, DUE TO THE COVID-19 PANDEMIC, FOP HAS NOT BEEN ABLE TO CONDUCT ALL PLANNED EVENTS DURING SEVERAL OF THE YEARS COVERED BY THE SUPPORT TEST. (4) SUBSEQUENT TO YEAR END FOP HAS BEEN DISCUSSING PLANS TO MERGE WITH PACER CENTER, INC. (CENTER) WHICH WILL RESULT IN SIGNIFICANTLY HIGHER PUBLIC SUPPORT. FOP HAS A HISTORIC AND CONTINUING RELATIONSHIP WITH THE CENTER. THE ORGANIZATIONS SHARE A SIMILAR PURPOSE OF SUPPORTING PARENTS OF CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. SINCE INCEPTION, FOP HAS PROVIDED ANNUAL GRANT FUNDING IN SUPPORT OF THE CENTER'S DIRECT CHARITABLE PROGRAMS AND HAS OPERATED AND MAINTAINED THE BUILDING USED BY THE CENTER IN CARRYING OUT ITS EXEMPT PURPOSE AS ITS PRIMARY PROGRAM. 1300000 1300000 5113845 2554926 2558919 278612 278612 0 3858919 X 1011672 73118 73118 938554 0 938554 649391 0 649391 0 649391 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) 400000 0 N/A N/A GENERAL 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 THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B BEFORE FORM 990 IS SIGNED, A DETAILED REVIEW IS PERFORMED BY MANAGEMENT. AN ELECTRONIC COPY IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION, BYLAWS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.