2014-05-14T10:35:34-05:00 2013-06-01 990 2012-10-01 410706118 COURAGE CENTER COUR 6122620660 PO BOX 43 MR 10890 MINNEAPOLIS MN 554400043 LAURIE M LAFONTAINE 6122620660 2014-05-14 2012 2015-11-30 17:44:51Z X X JAN MALCOLM PO BOX 43 MR 10890 MINNEAPOLIS MN 554400043 30271660 0 X WWW.COURAGECENTER.ORG X 1928 MN COURAGE CENTER ADVANCES THE LIVES OF CHILDREN AND ADULTS EXPERIENCING BARRIERS TO HEALTH AND INDEPENDENCE. OUR MISSION IS TO EMPOWER PEOPLE WITH DISABILITIES TO REALIZE THEIR FULL POTENTIAL IN EVERY ASPECT OF LIFE, GUIDED BY THE VISION THAT ONE DAY, ALL PEOPLE WILL LIVE, WORK, LEARN AND PLAY IN A COMMUNITY BASED ON ABILITIES, NOT DISABLITIES. 18 18 835 1045 0 0 11683281 6918251 30609544 20621132 620485 660884 1520566 261574 44433876 28461841 14382156 1966013 0 0 31468116 20743301 469658 218994 1960706 12419106 8688605 58739036 31616913 -14305160 -3155072 87485966 0 43271365 0 44214601 0 X COURAGE CENTER'S MISSION IS TO EMPOWER PEOPLE WITH DISABILITIES TO REALIZE THEIR FULL POTENTIAL IN EVERY ASPECT OF LIFE, GUIDED BY THE VISION THAT ONE DAY, ALL PEOPLE WILL LIVE, WORK, LEARN AND PLAY IN A COMMUNITY BASED ON ABILITIES, NOT DISABILITIES. 0 1 17381439 1887013 14223745 PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY SERVICES ARE AVAILABLE IN FOUR METRO AREA LOCATIONS - GOLDEN VALLEY, BURNSVILLE, STILLWATER AND FOREST LAKE - AS WELL AS NUMEROUS COMMUNITY-BASED SITES. IN JUNE 2012, COURAGE CENTER GOLDEN VALLEY PARTNERED WITH SEVERAL COMMUNITY ORGANIZATIONS TO OFFER REHABILITATION THERAPY AT HERITAGE PARK SENIOR SERVICES CENTER IN NORTH MINNEAPOLIS. THE CENTER IS A FULLY ACCESSIBLE SENIOR HEALTH AND WELLNESS CENTER ADJACENT TO THE 102 UNIT HERITAGE COMMONS AT POND'S EDGE SENIOR DEVELOPMENT. THE CENTER HOUSES A HEALTH CLINIC, ADULT DAYCARE PROGRAM, FITNESS PROGRAMS, A THERAPY POOL AS WELL AS PROVIDES OFFICE AND PROGRAM SPACE FOR VARIOUS SOCIAL SERVICES PROVIDERS. PARTNERS INCLUDE MINNEAPOLIS PUBLIC HOUSING AUTHORITY, NEIGHBORHOOD HEALTHSOURCE INC., YMCA OF METROPOLITAN MINNEAPOLIS, AUGUSTANA CARE CORPORATION, COURAGE CENTER AND THE MINNEAPOLIS HIGHRISE REPRESENTATIVE COUNCIL. PHYSICIAN SERVICES:COURAGE CENTER'S PHYSICIANS' CLINIC, STAFFED BY COURAGE CENTER PHYSICIAN ASSOCIATES, IS LED BY COURAGE CENTER MEDICAL DIRECTOR BONNIE WARHOL, M.D., A SPECIALIST IN PHYSICAL MEDICINE AND REHABILITATION. IN 2012, THE CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) AWARDED COURAGE CENTER ONE OF THE FIRST NATIONWIDE HEALTH CARE INNOVATION AWARDS. THE THREE-YEAR $1.8 MILLION GRANT WILL ALLOW COURAGE CENTER TO FURTHER DEVELOP ITS PATIENT-CENTERED MEDICAL HOME MODEL FOR PEOPLE WITH DISABILITIES AND COMPLEX MEDICAL CONDITIONS. THE AWARD BUILDS ON A SUCCESSFUL PILOT PROGRAM, LAUNCHED IN 2009, THAT CURRENTLY SERVES MORE THAN 220 PEOPLE IN THE GREATER TWIN CITIES. COURAGE CENTER'S CARE MODEL IS MORE THAN A PLACE; IT'S A PHILOSOPHY OF CARE. WHERE MOST HEALTH CARE HOMES SEEK TO ADD SOCIAL SERVICES AND SUPPORTS TO AN EXISTING PRIMARY CARE CLINIC, COURAGE CENTER HAS ADDED DISABILITY-COMPETENT PRIMARY CARE TO A ROBUST PACKAGE OF EXISTING SUPPORTS INCLUDING MENTAL HEALTH, REHABILITATION THERAPIES, HEALTH AND WELLNESS SERVICES, AND OTHER COMMUNITY-BASED SERVICES. THIS TYPE OF MEDICAL HOME IS THE ONLY ONE OF ITS KIND IN MINNESOTA. PARTICIPANTS IN THE PILOT PROGRAM HAVE AN AVERAGE OF EIGHT CHRONIC HEALTH CONDITIONS AND, PRIOR TO ENROLLMENT IN THE MEDICAL HOME, SPENT NEARLY 11 DAYS A YEAR IN THE HOSPITAL. AFTER JOINING COURAGE CENTER'S MEDICAL HOME PARTICIPANTS REDUCED THEIR TIME SPENT IN THE HOSPITAL BY 70 PERCENT, A REDUCTION AMOUNTING TO YEARLY SAVINGS OF OVER $3.43 MILLION FOR THE 220 CURRENT MEMBERS. COURAGE CENTER HOPES TO SERVE AS A MODEL OF CARE FOR PEOPLE WITH DISABILITIES AND COMPLEX MEDICAL NEEDS ACROSS THE NATION. ALSO, IN 2012, COURAGE CENTER WAS DESIGNATED AS A MEDICAL SPINE CENTER BY HEALTHPARTNERS. COURAGE CENTER ST. CROIX: LOCATED IN STILLWATER, CCSC IS A STATE-OF-THE-ART ADULT AND PEDIATRIC REHABILITATION CENTER. STILLWATER-AREA CLIENTS, FROM BOTH MINNESOTA AND WISCONSIN, RECEIVE PHYSICAL, OCCUPATIONAL AND/OR SPEECH THERAPY; WARM WATER POOL THERAPY; AND CAN PARTICIPATE IN AN ACCESSIBLE FITNESS AND WELLNESS CENTER. IN SEPTEMBER 2012, COURAGE CENTER ST. CROIX MOVED THERAPY SERVICES FOR CLIENTS AGE BIRTH TO 8 YEARS OLD TO THE NEW EARLY CHILDHOOD FAMILY CENTER (ECFC), JUST NORTH OF STILLWATER JUNIOR HIGH. IN ADDITION TO COURAGE CENTER THERAPY SERVICES, THE NEW CENTER HOUSES STILLWATER EARLY CHILDHOOD SPECIAL EDUCATION, EARLY CHILDHOOD FAMILY EDUCATION, NORTHEAST METRO DISTRICT 916 AND A VARIETY OF OTHER EDUCATIONAL PROGRAMMING. THE NEW LOCATION ALLOWS COURAGE CENTER ST. CROIX TO ENHANCE AND GROW AT BOTH LOCATIONS TO BETTER SERVE CLIENTS AND FAMILIES. IT ALSO FACILITATES BETTER INTEGRATION OF MEDICAL SERVICES PROVIDED BY COURAGE CENTER AND EDUCATIONAL SERVICES PROVIDED BY THE SCHOOL DISTRICT. COMMUNICATION BETWEEN STAFF MEMBERS ENABLES SEAMLESS COLLABORATION AND CONTINUITY OF CARE, IMPROVING SERVICES FOR EACH INDIVIDUAL CLIENT. THE CENTER IS MORE CONVENIENT FOR CLIENTS AND FAMILIES BY REDUCING TRAVEL TIME AND SCHEDULING ISSUES. AS PART OF THE NEW FACILITY, CLIENTS WILL HAVE ACCESS TO A LARGE SHARED GYM AND PLAYGROUND AREAS. HEALTH, WELLNESS AND RECREATION: COURAGE CENTER GOLDEN VALLEY IS A SITE FOR THE DANA AND CHRISTOPHER REEVE FOUNDATION'S NEURORECOVERY NETWORK'S (NRN) INTENSIVE FITNESS PROGRAM. COURAGE CENTER'S ACTIVITY BASED LOCOMOTOR EXERCISE (ABLE) PROGRAM FOR PEOPLE WITH PARALYSIS INCLUDES PARTICIPATION IN A NATIONAL, LONGITUDINAL STUDY AT MULTIPLE SITES TRACKING THE PROGRESS OF PARTICIPATING CLIENTS AS THEY GAIN GREATER STRENGTH AND MOBILITY THROUGH INTENSIVE FITNESS ACTIVITIES. FOR SOME, THE PROGRAM HOLDS THE POSSIBILITY OF INCREASED MOBILITY BASED ON THE PHENOMENON OF NEUROPLASTICITY, WITH HEALTHY CELLS AND NERVES EXPANDING AND COMPENSATING FOR DAMAGED CELLS. PHILANTHROPIC SUPPORT FOR THE ABLE PROGRAM WAS PROVIDED BY DELI EXPRESS WITH $50,000 GIVEN FOR SCHOLARSHIPS FOR PEOPLE TO PARTICIPATE IN THE PROGRAM. COURAGE CENTER'S CHRONIC PAIN REHABILITATION PROGRAM REMAINS THE ONLY INPATIENT PROGRAM OF ITS TYPE AND ENJOYS A DESERVED REPUTATION FOR EFFECTIVENESS IN THE REGION. THE COMPREHENSIVE THREE-WEEK MULTIDISCIPLINARY PROGRAM IS FOR PEOPLE WHO IN SPITE OF UNDERGOING STANDARD MEDICAL TREATMENT, CONTINUE TO REMAIN DISABLED WITH CHRONIC PAIN. THE PRIMARY PURPOSES OF THE PROGRAM ARE TO INCREASE FUNCTION AND DECREASE USE OF THE MEDICAL SYSTEM. THE COMMUNITY REINTEGRATION PROGRAM IS A MEDICALLY PRESCRIBED OUTPATIENT SERVICE ASSISTING ADULTS WITH MILD TO MODERATE BRAIN INJURY TO LEARN THE NECESSARY SKILLS FOR INDEPENDENCE, SAFETY AND EMPLOYMENT. MENTAL HEALTH AND BEHAVIOR SERVICES OFFER CLIENTS AND FAMILIES COUNSELING, BEHAVIOR MANAGEMENT SKILLS TRAINING, PSYCHIATRIC SERVICES, AND NEUROPSYCHOLOGICAL ASSESSMENT. 3940558 2977451 INPATIENT REHABILITATION SERVICES: COURAGE CENTER'S TRANSITIONAL REHABILITATION PROGRAM(TRP), LICENSED AS A SKILLED NURSING FACILITY (SNF), PROVIDES COMPREHENSIVE INPATIENT REHABILITATIVE SERVICES TO ASSIST PEOPLE WITH DISABILITIES AND/OR PEOPLE RECOVERING FROM ILLNESS, INJURY OR SURGERY IN GAINING GREATER INDEPENDENCE. THE TRP SERVES AS A "BRIDGE" - A TRANSITIONAL SETTING BETWEEN ACUTE CARE AND A CLIENT RETURNING TO A HOME OR COMMUNITY LIVING SETTING. THE TRP SERVES CLIENTS WITH SPINAL CORD INJURIES, BRAIN INJURIES AND STROKE, AS WELL AS PEOPLE WITH CONGENITAL DISABILITIES. TRP IS A PERSONALIZED, HOLISTIC INPATIENT REHABILITATION PROGRAM. WE USE OUR FACILITY AS A TEMPORARY RESIDENCE FOR THOSE WHO NEED SIGNIFICANT REHABILITATION. IT PROVIDES A WELCOMING, HEALING ENVIRONMENT THAT USES THE LATEST TECHNOLOGY, ADAPTIVE EQUIPMENT AND COMPLEMENTARY MEDICINE TO HELP CLIENTS REACH A LEVEL WHERE THEY ARE ABLE TO MOVE ON TO COMMUNITY LIVING. THE AVERAGE AGE OF COURAGE CENTER'S TRP RESIDENTS IS APPROXIMATELY 51. WE HAD 183 CLIENTS IN THE PROGRAM IN 2013. 2894946 2702865 COMMUNITY BASED SERVICES - VOCATIONAL SERVICES: EMPLOYMENT IS A SERIOUS ISSUE FOR PEOPLE WITH DISABILITIES. IN 2011, 11.6% OF WORKING AGE ADULTS HAD A DISABILITY. AT THAT TIME, THE EMPLOYMENT RATE OF WORKING-AGE PEOPLE WITH DISABILITIES WAS 33%. IN COMPARISON, THE EMPLOYMENT RATE OF WORKING AGE PEOPLE WITHOUT DISABILITIES WAS 76%. VOCATIONAL SERVICES ASSISTS PEOPLE IN DEVELOPING CAREER PLANS BASED ON THEIR UNIQUE ABILITIES, INTERESTS AND LIMITATIONS. OUR VOCATIONAL EXPERTS ASSIST IN DEVELOPING AN INDIVIDUAL VOCATIONAL PLAN AND IDENTIFYING ANY ASSISTIVE TECHNOLOGIES NEEDED FOR SUCCESS IN SCHOOL OR THE WORKPLACE. WE PROVIDE TRAINING TO DEVELOP OFFICE AND JOB-RELATED SKILLS, AND TO HELP BUILD SELF-ESTEEM. WE ALSO OFFER EMPLOYMENT SERVICES TO HELP WITH FINDING AND KEEPING A JOB. PROGRAMMING INCLUDES VOCATIONAL EVALUATION; WORK READINESS; ASSISTIVE TECHNOLOGY ASSESSMENT; TRAINING; COACHING; JOB PLACEMENT; AND JOB RETENTION. IN 2012, WELLS FARGO AWARDED COURAGE CENTER $25,000 FOR TECHNOLOGY UPGRADES IN THE VOCATIONAL SERVICES PROGRAM, WHICH WENT TOWARD UPGRADING COMPUTER TRAINING EQUIPMENT AND SOFTWARE. IN 2013 45 NEW CLIENTS WERE PLACED IN NEW JOBS OR SERVED BY SUPPORTED EMPLOYMENT. TEN CLIENTS WERE PLACED AS FULL-TIME EMPLOYEES AND 35 AS PART-TIME EMPLOYEES. FOR THE 35 CLIENTS WORKING PART-TIME, THE AVERAG STARTING PAY WAS $10.33 AN HOUR; FOR THOSE WORKING FULL-TIME IT WAS $ 12.03. CLIENTS' SALARIES RANGED FROM $ 7.25 TO $ 20 AN HOUR. THE CURRENT HOURLY MINIMUM WAGE IN MINNESOTA IS $ 7.25.COURAGE CENTER'S INDEPENDENT LIVING SKILLS (ILS) PROGRAM STRENGTHENS CLIENTS' SKILLS IN MANAGING THEIR OWN AFFAIRS, INCLUDING DAY-TO-DAY LIFE IN THE COMMUNITY, ON-THE-JOB AND WITH FAMILY AND FRIENDS. CLIENTS EXPERIENCE A RANGE OF DISABILITIES, INCLUDING COGNITIVE LIMITATIONS AND MENTAL ILLNESS. AN ILS SPECIALIST MEETS CLIENTS IN THEIR HOMES OR OTHER LOCATIONS TO PROVIDE EDUCATION, TRAINING AND SUPPORT UNTIL ALL GOALS ARE MET. THESE SPECIALISTS ARE KNOWLEDGEABLE ABOUT A VARIETY OF COMMUNITY RESOURCES AND ARE EXPERTS AT TEACHING CLIENTS HOW TO ADVOCATE FOR THEMSELVES. SERVICES AVAILABLE THROUGH ILS INCLUDE HEALTH MANAGEMENT, HOUSEHOLD MANAGEMENT AND ORGANIZATION, MEAL PLANNING, GROCERY SHOPPING AND COOKING, MEMORY COMPENSATION STRATEGIES, PROBLEM SOLVING ASSISTANCE, SAFETY AND SELF DEFENSE, TIME MANAGEMENT, TRANSPORTATION RESOURCES, AND FUNDING. OUTCOME DATA SUPPORTS THAT FOR EACH YEAR CLIENTS ARE IN THE INDEPENDENT LIVING SKILLS PROGRAM, THEIR PARTICIPATION IN COMMUNITY ACTIVITY INCREASES, THEY MOVE TOWARD AFFORDABLE, ACCESSIBLE, SUPPORTED HOUSING, AND REPORT IMPROVED QUALITY OF LIFE. ADULT REHABILITATIVE MENTAL HEALTH SERVICES (ARMHS) IS A REHABILITATIVE PROGRAM FOR PERSONS WHO HAVE A MENTAL HEALTH DIAGNOSIS ALONG WITH THEIR BRAIN INJURY OR OTHER PHYSICAL DISABILITY AND COULD BENEFIT FROM SERVICES TO REGAIN SKILLS RELATED TO INDEPENDENT LIVING, INVOLVEMENT IN THE COMMUNITY OR MANAGING THEIR MENTAL HEALTH. ARMHS SERVICES ALSO CAN BE VERY HELPFUL IN KEEPING SKILLS THAT HAVE BEEN REGAINED. AN ARMHS SPECIALIST MEETS CLIENTS IN THEIR HOMES AND/OR OTHER LOCATIONS TO PROVIDE SKILLS TRAINING AND SUPPORT UNTIL ALL GOALS ARE MET. THE TIME SPENT WITH THE SPECIALIST VARIES FROM CLIENT TO CLIENT, AND TYPICALLY DECREASES AS PERSONAL GOALS ARE ACHIEVED. DRIVERS ASSESSMENT AND TRAINING PROVIDES ASSESSMENTS FOR CLIENTS WITH DISABILITIES OR CONCERNS RELATED TO AGING OR ILLNESS. ASSESSMENTS INCLUDE VISION, REACTION TIME, MEMORY, PROBLEM SOLVING, BODY STRENGTH AND COORDINATION, AND COGNITIVE SKILLS. DRIVERS TRAINING OFFERS PERSONALIZED BEHIND-THE-WHEEL INSTRUCTION; ADAPTED VEHICLES ARE AVAILABLE FOR INSTRUCTION. 931254 79000 717071 SPORTS AND RECREATION: COURAGE CENTER IS A NATIONALLY RECOGNIZED CENTER FOR ADAPTED SPORTS AND RECREATION WITH PROGRAMS IN THE TWIN CITIES AND DULUTH. MANY OF OUR WHEELCHAIR SPORTS TEAMS ARE NATIONAL CHAMPIONS AND MANY OF OUR ATHLETES AND COACHES ARE NATIONALLY AND INTERNATIONALLY RECOGNIZED. SPORTS ACTIVITIES ARE AVAILABLE FOR JUST ABOUT EVERYONE REGARDLESS OF AGE OR ABILITY, INCLUDING SKIING, GOLFING, BIKING, ARCHERY, KAYAKING OR HORSEBACK RIDING, AS WELL AS COMPETITIVE TEAM SPORTS SUCH AS BASKETBALL, SOFTBALL AND POWER SOCCER. IN AUGUST 2012, TODD ANDERSON FIELD WAS DEDICATED IN BROOKLYN PARK, MINN. IT IS THE FIRST SOFTBALL FIELD OF ITS KIND IN MINNESOTA, FULLY ACCESSIBLE FOR COMPETITIVE WHEELCHAIR SOFTBALL COMPETITION. PHILANTHROPIC SUPPORT FOR BUILDING THE FIELD CAME FROM THE MINNESOTA TWINS, PEPSI, THE CITY OF BROOKLYN PARK AND OTTO BOCK, AMONG OTHERS. AT COURAGE CENTER DULUTH, A $15,000 GRANT FROM THE NORTHLAND FOUNDATION WENT TOWARD PROVIDING AFTER-SCHOOL SPORTS AND RECREATION PROGRAMMING FOR STUDENTS WITH AUTISM. THE VETERAN'S ADMINISTRATION AND THE U.S. OLYMPIC COMMITTEE EXPANDED ITS SUPPORT OF COURAGE CENTER OPERATION LIBERTY PROGRAM FOR VETERANS WITH DISABILITIES AND MEDICAL CONDITIONS WITH A $75,000 GRANT. OPERATION LIBERTY OFFERS FREE SPORTS AND RECREATION PROGRAMMING TO VETERANS. REVENUE - $ 97,598 EXPENSE - $ 650,227EDUCATION, GENERAL/OTHER: COURAGE CENTER'S WEBSITE HAD OVER 700,000 VISITOR SESSIONS IN THE 12 MONTHS ENDING MAY 31, 2013. SOCIAL MEDIA CONTINUED TO BE AN IMPORTANT COMMUNICATION TOOL IN 2013. COURAGE CENTER'S PUBLIC WEBSITE, BLOGS, E-NEWSLETTERS, FACEBOOK PAGE AND GROUPS, YOUTUBE VIDEOS, PINTEREST BOARDS AND "TWEETS" VIA TWITTER ARE NOW INTEGRATED INTO THE WAYS WE TELL OUR STORIES, AND SHOWCASE OUR PROGRAMS, SERVICES AND EVENTS. COURAGE CENTER HAS A ROBUST FUNDRAISING EFFORT TO ENGAGE THE COMMUNITY IN SUPPORTING OUR MISSION. REVENUE - $ 619,473 EXPENSE - $ 281,027TOTAL OTHER PROGRAM SERVICES: 931254 79000 717071 25148197 1 1 0 1 0 1 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0 1 102 1 1 835 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 X 18 18 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 CA IL MN ND SD X TAX SERVICES MAIL ROUTE 10890 6122620660 2925 CHICAGO AVENUE MINNEAPOLIS MN 554071321 BRUCE BACKBERG 1.00 0.00 X 0 0 0 DR R EDWARD BERGMARK 1.00 0.00 X 0 0 0 BRIAN BEUTNER 1.00 1.00 X 0 0 0 JOHN CHURCH 1.00 1.00 X 0 0 0 KC CONNORS 1.00 0.00 X 0 0 0 CARL CUMMINS 1.00 0.00 X 0 0 0 KENT EKLUND 1.00 0.00 X 0 0 0 KEVIN GOODNO 1.00 0.00 X 0 0 0 SHERRY GYDESEN 1.00 0.00 X 0 0 0 TOM HORNER 1.00 0.00 X 0 0 0 S KRISHNAN 1.00 0.00 X 0 0 0 JAN MALCOLM 40.00 1.00 X X 209553 0 8843 ERIC NORBERG 1.00 0.00 X 0 0 0 ERIC PETERSON 1.00 0.00 X 0 0 0 TERESA PFISTER 1.00 0.00 X 0 0 0 BETHANY SJOBLAD 1.00 0.00 X 0 0 0 ULRIKA VETTLESON 1.00 0.00 X 0 0 0 TIM WALKER 1.00 0.00 X 0 0 0 GREG WALLACE 1.00 0.00 X 0 0 0 NANCY ENSELEIN-LARKIN 40.00 1.00 X 166323 0 10175 ALICE JOHNSON 40.00 1.00 X 140929 0 8303 LAURIE LAFONTAINE 40.00 1.00 X 0 0 0 PAMELA LINDEMOEN 40.00 0.00 X 189913 0 7189 DIANNE MIRON 40.00 0.00 X 128830 0 11571 MEGAN POPP 40.00 0.00 X 130659 0 18626 DEBORA SALHUS 40.00 0.00 X 165094 0 16747 BONNIE WARHOL 40.00 0.00 X 138949 0 4346 KEMAIS GUEZMIR 40.00 0.00 X 128054 0 7529 1398304 0 93329 13 0 1 1 HEALTHCARE SERVICES GROUP INC 3220 TILLMAN DR SUITE 300 BENSALEM PA 19020 HOUSEKEEPING SERVICES 365408 ZAYO ENTERPRISE NETWORKS 400 CENTENNIAL PARKWAY SUITE 200 LOUISVILLE CO 80027 INTERNET PROVIDER 275927 DAVINCI DIRECT INC 36 CORDAGE PARK CIRCLE SUITE 339 PLYMOUTH MA 02360 PROFESSIONAL FUNDRAISER 255178 HANNON SECURITY SERVICES 9036 GRAND AVENUE SOUTH BLOOMINGTON MN 55420 SECURITY SERVICES 197242 VERIZON WIRELESS PO BOX 25505 LEHIGH VALLEY PA 18002 PHONE SERVICE PROVIDER 184945 10 270651 2963 1415500 351280 4877857 1429303 6918251 THERAPIES PROGRAM SERVICE FEES 621400 14223745 14223745 SKILLED NURSING FACILITY FEES 623000 2977451 2977451 COMMUNITY BASED SERVICE FEES 624100 2265627 2265627 VOCATIONAL PROGRAM SERVICE FEES 624310 437238 437238 717071 717071 20621132 661416 661416 20383 20915 -532 -532 -532 1392782 2963 1611272 -218490 -218490 388190 177632 210558 187519 23039 ADMINISTRATIVE SERVICE AGREEMENT 541610 408000 408000 OTHER 900099 13506 13506 KING TRUST PAYBACK 721214 -152000 -152000 269506 28461841 21064651 0 478939 1962663 1962663 3350 3350 16594791 13584697 2107126 902968 546956 465047 51575 30334 2100459 1740139 243829 116491 1501095 1282764 143519 74812 584656 1080 583576 216108 216108 218994 218994 1158262 655774 451334 51154 168490 963 34771 132756 1750815 1519206 141134 90475 544736 392842 101109 50785 1366762 1100596 84459 181707 300324 280259 3761 16304 74056 48258 24677 1121 84640 84640 1406512 1164826 188018 53668 261749 227817 22756 11176 BAD DEBT EXPENSE 368476 368476 MINNESOTA CARE TAX 203429 203429 MEDICAL CARE SURCHARGE 75067 75067 MEMBERSHIP DUES 28139 25281 638 2220 96384 45663 24980 25741 31616913 25148197 4508010 1960706 22686 0 0 0 51780 0 4003232 0 0 0 0 0 0 0 96823 0 172839 0 0 0 14855159 0 0 0 0 0 47397284 0 0 0 20886163 0 87485966 0 18213864 0 0 161735 0 0 0 0 24895766 0 43271365 0 X 41001723 0 3013914 0 198964 0 44214601 0 87485966 0 X -3155072 -14003189 -27056340 X X 0 1 X 1 0 X 11463566 11250826 12202996 11686179 6918252 53521819 11463566 11250826 12202996 11686179 6918252 53521819 53521819 141535 40174 104615 564486 661416 1512226 1774 1153 1000 -23 3904 101651 582858 738247 851574 269506 2543836 57581785 0.92950 0.94700 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: GENERAL EXPLANATION - OTHER INCOME INCLUDES INCOME FROM AN ADMINISTRATIVE SERVICES AGREEMENT WITH A RELATED ORGANIZATION PROVIDING SERVICES THAT ARE AN INTEGRAL PART OF PROGRAM SERVICES OPERATIONS, MEDICAL RECORDS COPIES, HONORARIUMS, AND REBATES. SHORT PERIOD EXPLANATION - DETAILS OF ALLINA HEALTH SYSTEM/COURAGE CENTER MERGER: AS MORE FULLY DESCRIBED IN THE ATTACHED ARTICLES OF MERGER, COURAGE CENTER MERGED WITH AND INTO ALLINA HEALTH SYSTEM [EIN: 36-3261413], A MINNESOTA 317A NONPROFIT CORPORATION AND 501(C)(3) TAX EXEMPT ORGANIZATION, ON JUNE 1, 2013. COURAGE CENTER MERGED ITS REHABILITATION OPERATIONS WITH ALLINA HEALTH'S SISTER KENNY SERVICE LINE (AN UNINCORPORATED DIVISION OF ALLINA HEALTH) TO FORM THE COURAGE KENNY REHABILITATION INSTITUTE. ARTICLES OF MERGER OF COURAGE CENTER INTO ALLINA HEALTH SYSTEM WERE FILED WITH THE MINNESOTA SECRETARY OF STATE. ALLINA HEALTH SYSTEM IS THE SURVIVING AND SUCCESSOR ORGANIZATION. AS A RESULT AND FOR TAX REPORTING PURPOSES, ALL ASSETS AND LIABILITIES OF COURAGE CENTER HAVE BEEN TRANSFERRED TO ALLINA HEALTH SYSTEM AS OF JUNE 1, 2013. FOLLOWING THE MERGER TRANSACTION, THE PROGRAM SERVICES AND ACTIVITIES CONDUCTED BY COURAGE CENTER SHALL BE CONDUCTED BY ALLINA HEALTH SYSTEM. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19163 19499 38662 23225872 23264534 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 99920 139562 97443 38662 375587 250000 250000 250000 250000 1000000 1500000 50567 97290 38143 19163 205163 1 116800 79000 25005 1 1 47606207 1007386 5733559 0 2305909 52041243 49411438 805038 8433699 0 2639391 56010784 53445780 395633 -1699361 0 2730614 49411438 50328689 934776 4717451 0 2535136 53445780 50607418 1145606 1115622 0 2539957 50328689 0.72910 0.16020 0.11070 1 1 1 0 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS REPORTED ARE ASSETS OF COURAGE FOUNDATION, INC., A 501 (C)(3) FORMED AND MAINTAINED EXCLUSIVELY TO SUPPORT COURAGE CENTER. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: COURAGE CENTER ASC 740 FOOTNOTE: THE CENTER AND FOUNDATION QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND SECTION 290.05, SUBDIVISION 2, OF THE MINNESOTA STATUTES. THEY ARE CLASSIFIED AS ORGANIZATIONS THAT ARE NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE, THE CENTER UNDER SECTION 509(A)(2) AND THE FOUNDATION UNDER SECTION 509(A)(3). CHARITABLE CONTRIBUTIONS BY DONORS TO THE ORGANIZATION ARE TAX-DEDUCTIBLE. ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ASC AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC 740 IS APPLICABLE FOR EACH TAX YEAR THAT IS OPEN TO EXAMINATION AND ASSESSMENT BY TAXING AUTHORITIES, IN ACCORDANCE WITH STATUTES. AT MAY 31, 2013, THE ORGANIZATION'S FEDERAL AND MINNESOTA TAX RETURNS, WITH FEW EXCEPTIONS, ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATION BY TAXING AUTHORITIES FOR YEARS FISCAL YEARS BEFORE 2009. AS OF MAY 31, 2013, THERE ARE NO UNCERTAIN TAX POSITIONS TO BE RECORDED. SCH D, PART V EXPLANATION DURING THE YEAR ENDED SEPTEMBER 30, 2012, THE ORGANIZATION'S BOARD OF DIRECTORS MADE THE DECISION TO CONTRIBUTE THEIR CAMP OPERATIONS TO A MISSION-ORIENTED ORGANIZATION AND BEGAN DISCUSSIONS IN THAT REGARD WITH THE CHILDREN'S DISABILITY SERVICE ASSOCIATION/FRIENDSHIP VENTURES (FRIENDSHIP). IN NOVEMBER 2012, THE ORGANIZATION REACHED AGREEMENT WITH FRIENDSHIP, AND ITS AFFILIATE FRIENDSHIP FOUNDATION, TO TRANSFER THE CAMP ASSETS NET OF CAMP LIABILTIES OF THE COURAGE CENTER AND THE COURAGE FOUNDATION. THE ORGANIZATION HAS NO RESIDUAL RIGHTS TO THE CAMP ASSETS AFTER THE CONTRIBUTION AND HAS ACCOUNTED FOR THE TRANSACTION AS DISCONTINUED OPERATIONS IN THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2012. THE AMOUNT IN SCH D, PART V, LINE 1A OF $ 47,606,207 DOES NOT INCLUDE ENDOWMENTS RELATED TO CAMP OPERATIONS WHEREAS THE AMOUNT OF $ 56,010,784 IN LINE 1G FOR THE PRIOR YEAR INCLUDES CAMP OPERATIONS. THE RESULTING DIFFERENCES REPRESENTS DISCONTINUED CAMP OPERATIONS. X X X X X X X 1 APOGEE RETAIL LLC 3080 CENTERVILLE RD LITTLE CANADA MN 55117 PICK UP AND HANDLING OF CLOTHING AND HOUSEHOLD GOODS DONATED 1 160723 74313 86410 RUFFALOCODY 65 KIRKWOOD NORTH ROAD SW CEDAR RAPIDS IA 52404 TELEFUNDRAISING 0 77161 144681 -67521 237884 218994 18889 CA IL MN ND SD WI GIFT IN KIND SALES 1392782 1392782 1611272 1 2963 2963 1395745 2963 1392782 1611272 1611272 -218490 SCH G, PART I, LINE 2 EXPLANATION APOGEE RETAIL LLC PROVIDES PICK UP AND HANDLING FOR CLOTHING AND HOUSEHOLD GOODS DONATED TO COURAGE CENTER BASED ON THE CUBIC FEET OF ITEMS DONATED. COURAGE CENTER CALCULATES A PROFESSIONAL FUNDRAISING FEE FOR FORM 990 BASED ON THE FAIR MARKET VALUE OF THE ITEMS DONATED LESS THE AMOUNT COURAGE CENTER RECEIVES. APOGEE CONTROLS THE PICK UP AND DISPOSAL OF THESE DONATED ITEMS. 1 AVENUE FOR HOMELESS YOUTH 1708 OAK PARK AVE N MINNEAPOLIS MN 55411 411765140 24000 TRANSITIONAL HOUSING NORTHSIDE ACHIEVEMENT ZONE 2123 W BROADWAY AVE 100 MINNEAPOLIS MN 55411 300238807 12000 OUT OF SCHOOL TIME PROGRAM OASIS FOR YOUTH 2200 WEST OLD SHAKOPEE ROAD BLOOMINGTON MN 55431 453683785 12000 GENERAL OPERATING OUR LADY OF PEACE HOME 2076 ST ANTHONY AVENUE ST PAUL MN 55104 410694708 10000 HOSPICE FOR CHILDREN WITH TERMINAL CANCER COMMONBOND COMMUNITIES 328 KELLOGG BLVD WEST ST PAUL MN 55102 411260469 11000 CHILDHOOD LITERACY PROJECT GREATER MINNEAPOLIS CRISIS NURSERY 4544 4TH AVENUE SOUTH MINNEAPOLIS MN 55419 411379021 10000 4TH DAY HOME VISITING PROGRAM COURAGE FOUNDATION PO BOX 43 MR 10890 MINNEAPOLIS MN 55440 416032463 1883663 GENERAL SUPPORT 7 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE CASH GRANTS ARE MADE FROM A DONOR ADVISED FUND TO OTHER ORGANIZATIONS BASED ON RECOMMENDATIONS WHERE THE GRANTEE HAS BEEN DETERMINED BY THE IRS TO BE EXEMPT FROM TAX UNDER SECTION 501(C)(3) AND ARE NOT CLASSIFIED AS PRIVATE FOUNDATIONS. THE GRANT ORGANIZATIONS ARE REQUIRED TO REPORT ON THE USE OF GRANT FUNDS DURING THE YEAR FOLLOWING THE GRANT PERIOD. X X 1 0 0 0 0 1 0 0 0 JAN MALCOLM 208521 0 0 0 1032 0 2103 0 6740 0 218396 0 0 0 NANCY ENSELEIN-LARKIN 55067 0 0 0 111256 0 0 0 10175 0 176498 0 0 0 PAMELA LINDEMOEN 179446 0 10000 0 467 0 1909 0 5280 0 197102 0 0 0 DEBORA SALHUS 98483 0 0 0 66611 0 0 0 16747 0 181841 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF THE COURAGE CENTER BOARD OF DIRECTORS IS RESPONSIBLE FOR THE ORGANIZATIONS EXECUTIVE COMPENSATION AND BENEFIT PROGRAM. COURAGE CENTER USES A PROCESS FOR DETERMINING COMPENSATION FOR THE CEO, COO, CFO, CHIEF DEVELOPMENT OFFICER, MEDICAL DIRECTOR, SENIOR DIRECTOR OF FINANCE, VP OF HR AND NEURO-PSYCHOLOGIST WHICH INCLUDES THE FOLLOWING: USE OF DATA FROM MARKET SURVEYS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, CONSULTATION WITH AN INDEPENDENT COMPENSATION CONSULTANT AS NEEDED OR DIRECTED, AND REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. ANNUALLY, THE FOLLOWING PROCESS IS USED TO DETERMINE SALARY ADJUSTMENTS: FORMAL REVIEW OF THE ORGANIZATIONS PAST YEAR'S PERFORMANCE RELATED GOALS AND OUTCOMES OVER THE PREVIOUS FISCAL YEAR IS COMPLETED WITH THE EXECUTIVE COMMITTEE AND THE CEO AND SALARY INCREASES ARE DETERMINED BASED ON THE ORGANIZATIONS ABILITY TO PAY, PERFORMANCE IN JOB, BUDGETED MERIT INCREASES AND/OR A MARKET ADJUSTMENT. PART I, LINE 4A PART I, LINE 4A: 4-A NANCY ENSELEIN-LARKIN - $110,201; DIANNE MIRON - $33,160; DEBORA SALHUS - $66,052 PART I, LINE 6 DEFERRED COMPENSATION PLANS TERMS AND CONDITIONS: COURAGE CENTER MANAGEMENT INCENTIVE PLAN (MIP) PRIOR TO BEING ACQUIRED BY ALLINA, COURAGE CENTER OFFERED AN ANNUAL INCENTIVE COMPENSATION OPPORTUNITY TO MOST DIRECTORS AND ABOVE, INCLUDING EXECUTIVES. THIS PLAN WAS DISCONTINUED EFFECTIVE MAY 31, 2013 BUT PLAN PARTICIPANTS WERE ELIGIBLE FOR A PRORATED AWARD PAYMENT. UNDER THIS PLAN, THE TARGET AWARD WAS EXPRESSED AS A PERCENT OF THE PARTICIPANT'S BASE SALARY. ACTUAL AWARDS COULD RANGE FROM 0% TO 150% OF THE TARGET AWARD, BASED ON ACTUAL PERFORMANCE RESULTS. PERFORMANCE MEASURES INCLUDED FINANCIAL PERFORMANCE, OPERATIONAL PERFORMANCE, CLIENT OUTCOMES, SERVICE QUALITY AND INDIVIDUAL PERFORMANCE. PARTICIPANTS WHO LEFT EMPLOYMENT PRIOR TO THE END OF THE PLAN YEAR AS THE RESULT OF VOLUNTARY TERMINATION OR TERMINATION FOR POOR PERFORMANCE WERE NOT ELIGIBLE FOR AN AWARD. COURAGE CENTER 457(B) DEFERRED COMPENSATION PLAN PRIOR TO BEING ACQUIRED BY ALLINA, COURAGE CENTER OFFERED A 457(B) DEFERRED COMPENSATION PLAN TO A SELECT GROUP OF EXECUTIVES. THIS PLAN WAS DISCONTINUED EFFECTIVE MAY 31, 2013. THIS PLAN PROVIDED FOR ELIGIBLE PARTICIPANTS TO DEFER SALARY INTO THEIR ACCOUNT AS WELL AS RECEIVE NON-ELECTIVE EMPLOYER DEFERRALS FROM THE ORGANIZATION. PARTICIPANTS HAD VARIOUS INVESTMENT OPTIONS FROM AN EXTERNAL PLAN ADMINISTRATOR IN WHICH TO ALLOCATE THEIR ACCOUNT TO. ACCOUNT DISTRIBUTIONS WERE MADE AT THE EARLIER OF (I) THE DATE THE PARTICIPANT SEVERED EMPLOYMENT, OR (II) THE YEAR IN WHICH SUCH PARTICIPANT ATTAINS AGE 70 AND A HALF. DISTRIBUTIONS WERE MADE AS A SINGLE SUM CASH PAYMENT OR EQUAL PERIODIC PAYMENTS OVER A SPECIFIED PERIOD OF TIME. SUPPLEMENTAL INFORMATION PART III DISCLOSURE OF LAURIE LAFONTAINE AS COURAGE CENTER'S INTERIM CFO AS A RESULT OF THE COURAGE CENTER'S INTENT TO MERGE WITH ALLINA HEALTH SYSTEM [ALLINA] ON JUNE 1, 2013 [SEE SCHEDULE N FOR MORE DETAILS], COURAGE CENTER'S TOP TWO FINANCE EMPLOYEES TERMINATED THEIR EMPLOYMENT WITH THE ORGANIZATION. COURAGE CENTER WAS IN NEED OF ASSISTANCE WITH HANDLING CERTAIN FINANCIAL FUNCTIONS AND REQUESTED ASSISTANCE FROM ALLINA HEALTH SYSTEM. UNDER A WRITTEN AGREEMENT BETWEEN COURAGE CENTER AND ALLINA DATED MARCH 13, 2013, ALLINA DEPLOYED LAURIE LAFONTAINE, ALLINA'S VICE PRESIDENT OF FINANCE AND TREASURY TO SERVE AS COURAGE CENTER'S INTERIM CHIEF FINANCIAL OFFICER FOR $1 OF CONSIDERATION. LAURIE LAFONTAINE'S COMPENSATION IS FULLY DISCLOSED ON THE FORM 990 OF ALLINA HEALTH SYSTEM [EIN: 36-3261413]. PRIOR TO THE JUNE 1, 2013 MERGER, ALLINA IS AN UNRELATED ORGANIZATION AND THEREFORE PART VII, LINE 5 IS CHECKED "YES". X 1268 1166380 SALE PRICE-DONATED CARS X 21 26775 SALE PRICE-DONATED BOATS X 7 20383 MEDIAN STOCK PRICE 0 0 1 1 THIRD PARTY USE: PART I, LINE 32B: COURAGE CENTER HAS AN AGREEMENT WITH APOGEE RETAIL, LLC TO SELL ALL HOUSEHOLD PROPERTY DONATED TO COURAGE CENTER BASED ON CUBIC FEET COLLECTED. ALL ASSETS AND LIABILITIES OF THE ORGANIZATION VIA MERGER 2013-06-01 60346667 NET BOOK VALUE 363261413 ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 554071321 501(C)(3) 0 1 0 0 1 1 1 1 0 PART I, LINE 2E: EXPLANATION FOR PART I LINE 2 B - COURAGE CENTER OFFICERS, KEY EMPLOYEES AND OTHER EMPLOYEES WILL GENERALLY CONTINUE TO BE EMPLOYED BY ALLINA HEALTH SYSTEM, THE SURVIVING AND SUCCESSOR ORGANIZATION. DETAILS OF ALLINA HEALTH SYSTEM/COURAGE CENTER MERGER:AS MORE FULLY DESCRIBED IN THE ATTACHED ARTICLES OF MERGER, COURAGE CENTER MERGED WITH AND INTO ALLINA HEALTH SYSTEM [EIN: 36-3261413], A MINNESOTA 317A NONPROFIT CORPORATION AND 501(C)(3) TAX EXEMPT ORGANIZATION, ON JUNE 1, 2013. COURAGE CENTER MERGED ITS REHABILITATION OPERATIONS WITH ALLINA HEALTH'S SISTER KENNY SERVICE LINE (AN UNINCORPORATED DIVISION OF ALLINA HEALTH) TO FORM THE COURAGE KENNY REHABILITATION INSTITUTE. ARTICLES OF MERGER OF COURAGE CENTER INTO ALLINA HEALTH SYSTEM WERE FILED WITH THE MINNESOTA SECRETARY OF STATE. ALLINA HEALTH SYSTEM IS THE SURVIVING AND SUCCESSOR ORGANIZATION. AS A RESULT AND FOR TAX REPORTING PURPOSES, ALL ASSETS AND LIABILITIES OF COURAGE CENTER HAVE BEEN TRANSFERRED TO ALLINA HEALTH SYSTEM AS OF JUNE 1, 2013. THE FUND BALANCE TRANSFERRED WAS $34,483,676. FOLLOWING THE MERGER TRANSACTION, THE PROGRAM SERVICES AND ACTIVITIES CONDUCTED BY COURAGE CENTER SHALL BE CONDUCTED BY ALLINA HEALTH SYSTEM. ORGANIZATION MISSION STATEMENT FORM 990, PART III, LINE 1 COURAGE CENTER IS A MINNESOTA-BASED REHABILITATION AND RESOURCE CENTER THAT ADVANCES THE LIVES OF CHILDREN AND ADULTS EXPERIENCING BARRIERS TO HEALTH AND INDEPENDENCE. AT COURAGE CENTER, WE SPECIALIZE IN TREATING BRAIN INJURY, SPINAL CORD INJURY, STROKE, CHRONIC PAIN, AUTISM, AND DISABILITIES EXPERIENCED SINCE BIRTH. WE USE A HOLISTIC APPROACH THAT INCLUDES INPATIENT REHABILITATION, OUTPATIENT REHABILITATION, PHYSICIAN SERVICES, COMMUNITY-BASED SERVICES, AND AQUATICS, WELLNESS AND FITNESS PROGRAMS. OUR INPATIENT TRANSITIONAL REHABILITATION PROGRAM (TRP) OFFERS CLIENTS INTENSIVE, SHORT-TERM REHABILITATION AFTER BRAIN INJURY, STROKE AND SPINAL CORD INJURY. WE ALSO HAVE A THREE-WEEK INPATIENT CHRONIC PAIN REHABILITATION PROGRAM. OUR PHYSICIANS' CLINIC SPECIALIZES IN CLIENTS WITH COMPLEX HEALTH CONDITIONS AND DISABILITIES; IT IS STRUCTURED TO REFLECT THE HEALTH CARE HOME MODEL SHOWCASED IN RECENT FEDERAL HEALTH CARE REFORM EFFORTS. AT COURAGE CENTER RESEARCH IS ONGOING TO DETERMINE OUTCOMES AND BEST PRACTICE. COURAGE CENTER HAS AN EARNED REPUTATION AS A LEADING ADVOCACY ORGANIZATION FOR PEOPLE WITH DISABILITIES REGIONALLY AND NATIONALLY. COURAGE CENTER HAS MINNESOTA LOCATIONS IN BURNSVILLE, FOREST LAKE, GOLDEN VALLEY AND STILLWATER, AS WELL AS MANY COMMUNITY-BASED SERVICES AND PARTNER ORGANIZATIONS; AND A SPORTS AND RECREATION PROGRAM IN DULUTH. FOUNDED IN 1928, COURAGE CENTER IS A NONPROFIT ORGANIZATION OFFERING ADVANCED TECHNOLOGIES AND INNOVATION PROVIDED IN PART THROUGH THE EFFORTS OF THOUSANDS OF VOLUNTEERS AND DONORS. COURAGE CENTER IS ACCREDITED BY THE COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES (CARF), AND IS A UNITED WAY AGENCY. COURAGE CENTER MEETS ALL 16 ACCOUNTABILITY STANDARDS SET FORTH BY THE MINNESOTA CHARITIES REVIEW COUNCIL INDICATING A COMMITMENT TO ACCOUNTABLE ETHICAL PRACTICES. CHANGES IN PROGRAM SERVICES FORM 990, PART III, LINE 3 IN 2012 COURAGE CENTER MERGED ITS CAMPING PROGRAMS WITH THOSE OF FRIENDSHIP VENTURES, ANOTHER LEADING PROVIDER OF ACCESSIBLE CAMPING, RESPITE AND TRAVEL FOR PEOPLE WITH DISABILITIES IN OUR SERVICE AREA. BOTH ORGANIZATIONS SAW THAT THE OPPORTUNITY TO SHARE RESOURCES AND PLAN AS ONE COLLABORATIVE ENTITY VERSUS TWO WOULD STRENGHTHEN OUR PROGRAMS AND BETTER SERVE THE COMMUNITY LONG INTO THE FUTURE. AT THE END OF 2012, COURAGE CENTER AND COURAGE FOUNDATION TRANSFERRED PROPERTY, STAFF AND DONOR DESIGNATED FUNDS TO THE RESULTING NEW ORGANIZATION, INITIALLY CALLED "CAMPS OF COURAGE AND FRIENDSHIP". AS COURAGE CENTER MADE THE DECISION TO TRANSFER THE OPERATION DURING 2012 AND COURAGE CENTER HAS NO RESIDUAL RIGHTS TO THE CAMP ASSETS AFTER CONTRIBUTION, IT HAS ACCOUNTED FOR THE TRANSACTION AS DISCONTINUED OPERATIONS. FORM 990, PART VI, SECTION A, LINE 4 AS MORE FULLY DESCRIBED IN THE ATTACHED ARTICLES OF MERGER, COURAGE CENTER MERGED WITH AND INTO ALLINA HEALTH SYSTEM [EIN: 36-3261413], A MINNESOTA 317A NONPROFIT CORPORATION AND 501(C)(3) TAX EXEMPT ORGANIZATION, ON JUNE 1, 2013. COURAGE CENTER MERGED ITS REHABILITATION OPERATIONS WITH ALLINA HEALTH'S SISTER KENNY SERVICE LINE (AN UNINCORPORATED DIVISION OF ALLINA HEALTH) TO FORM THE COURAGE KENNY REHABILITATION INSTITUTE. ARTICLES OF MERGER OF COURAGE CENTER INTO ALLINA HEALTH SYSTEM WERE FILED WITH THE MINNESOTA SECRETARY OF STATE. ALLINA HEALTH SYSTEM IS THE SURVIVING AND SUCCESSOR ORGANIZATION. AS A RESULT AND FOR TAX REPORTING PURPOSES, ALL ASSETS AND LIABILITIES OF COURAGE CENTER HAVE BEEN TRANSFERRED TO ALLINA HEALTH SYSTEM AS OF JUNE 1, 2013. FORM 990, PART VI, SECTION B, LINE 11 THE COURAGE CENTER FORM 990 WAS PREPARED BY THE TAX SERVICES FUNCTION OF ALLINA HEALTH SYSTEM. THE FORM 990 FILING WAS SUBJECTED TO A RIGOROUS REVIEW PROCESS BY ALLINA'S TAX MANAGER AND TAX DIRECTOR. ALLINA'S VICE PRESIDENT OF FINANCE & TREASURY ALSO SERVING AS COURAGE CENTER INTERIM CFO PERFORMED AN EXECUTIVE REVIEW OF THE FORM 990. AFTER THE MANAGEMENT REVIEW PROCESS DESCRIBED ABOVE WAS COMPLETED, THE FINAL FORM 990, AS ULTIMATELY FILED WITH THE INTERNAL REVENUE SERVICE [IRS], WAS PROVIDED TO EACH VOTING MEMBER OF THE ALLINA HEALTH SYSTEM'S BOARD OF DIRECTORS. THE ALLINA HEALTH SYSTEM BOARD OF DIRECTORS REVIEWED THE FORM 990, APPROVED THE FILING, AND AUTHORIZED AND DIRECTED TO OFFICERS TO FILE THE FORM 990 WITH THE IRS, THE MINNESOTA CHARITABLE ORGANIZATION ANNUAL REPORT TO BE FILED WITH THE MINNESOTA ATTORNEY GENERAL, THE ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORT TO BE FILED WITH THE ILLINOIS ATTORNEY GENERAL, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN TO BE FILED WITH THE CALIFORNIA STATE FRANCHISE TAX BOARD, NORTH DAKOTA CHARITABLE ORGANIZATION ANNUAL REPORT TO BE FILED WITH THE NORTH DAKOTA SECRETARY OF STATE AND SOUTH DAKOTA ANNUAL REPORT TO BE FILED WITH THE SOUTH DAKOTA SECRETARY OF STATE. THE BOARD OF DIRECTORS RESOLUTION ALSO DIRECTED OFFICERS TO FILE THE FORM 990 WITH THE IRS, THE CHARITABLE ANNUAL REPORT WITH THE CHARITIES DIVISION OF THE OFFICE OF THE MINNESOTA ATTORNEY GENERAL, THE ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE ILLINOIS ATTORNEY GENERAL, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN WITH THE CALIFORNIA STATE FRANCHISE TAX BOARD, NORTH DAKOTA CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE NORTH DAKOTA SECRETARY OF STATE AND SOUTH DAKOTA ANNUAL REPORT WITH THE SOUTH DAKOTA SECRETARY OF STATE. THE ABOVE STATED REVIEW AND APPROVAL PROCESS OCCURRED PRIOR TO FILING THE ALLINA HEALTH SYSTEM FORM 990 WITH THE IRS, THE MINNESOTA CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE MINNESOTA ATTORNEY GENERAL, THE ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE ILLINOIS ATTORNEY GENERAL, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN WITH THE CALIFORNIA STATE FRANCHISE TAX BOARD, NORTH DAKOTA CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE NORTH DAKOTA SECRETARY OF STATE AND SOUTH DAKOTA ANNUAL REPORT WITH THE SOUTH DAKOTA SECRETARY OF STATE. FORM 990, PART VI, SECTION B, LINE 12C COURAGE CENTER HAD A CONFLICT OF INTEREST POLICY COVERING ALL BOARD MEMBERS, OFFICERS, DIRECTORS AND KEY EMPLOYEES. COURAGE CENTER REQUIRED BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES TO REVIEW AND SIGN A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE AT LEAST ANNUALLY. THIS PROCESS WAS OVERSEEN BY THE LEGAL COMPLIANCE COMMITTEE OF THE BOARD. THE COMMITTEE REPORTED REGULARLY TO THE BOARD. IF A CONFLICT AROSE, THE OFFICER, BOARD MEMBER OR KEY EMPLOYEE INVOLVED WAS REQUIRED TO RECUSE THEMSELVES FROM THE SPECIFIC CONFLICT ISSUE, INCLUDING DELIBERATIONS AND DECISION MAKING. AN OFFICER OR BOARD MEMBER WOULD BE REMOVED FROM THE BOARD IF CONFLICTS ROSE TO THE LEVEL OF RENDERING THE OFFICER OR DIRECTOR INEFFECTIVE. ALL EMPLOYEES RECEIVED AND WERE EXPECTED TO FOLLOW A CODE OF CONDUCT WHICH PROVIDED GUIDANCE ON AVOIDING AND RESOLVING POTENTIAL CONFLICTS OF INTEREST. COURAGE CENTER MAINTAINED A 24 HOUR ANONYMOUS COMPLIANCE HOTLINE TO COLLECT AND RESPOND TO ETHICAL AND LEGAL CONCERNS OF STAFF AND CUSTOMERS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE COURAGE CENTER BOARD OF DIRECTORS WAS RESPONSIBLE FOR THE ORGANIZATION'S EXECUTIVE COMPENSATION AND BENEFIT PROGRAM. COURAGE CENTER USED A PROCESS FOR DETERMINING COMPENSATION FOR THE CEO, COO, CFO, CHIEF DEVELOPMENT OFFICER, MEDICAL DIRECTOR, SENIOR DIRECTOR OF FINANCE, VP OF HR AND NEURO-PSYCHOLOGIST WHICH INCLUDED THE FOLLOWING: USE OF DATA FROM MARKET SURVEYS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, CONSULTATION WITH AN INDEPENDENT COMPENSATION CONSULTANT AS NEEDED OR DIRECTED, AND REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. ANNUALLY THE FOLLOWING PROCESS WAS USED TO DETERMINE SALARY ADJUSTMENTS; FORMAL REVIEW OF THE ORGANIZATIONS PAST YEAR'S PERFORMANCE RELATED GOALS AND OUTCOMES WITH THE PREVIOUS FISCAL YEAR WAS COMPLETED WITH THE EXECUTIVE COMMITTEE AND THE CEO, AND SALARY INCREASES WERE DETERMINED BASED ON THE ORGANIZATIONS ABILITY TO PAY, PERFORMANCE IN JOB, BUDGETED MERIT INCREASES AND/OR A MARKET ADJUSTMENT. FORM 990, PART VI, SECTION C, LINE 19 COURAGE CENTER PROVIDED COPIES OF FORM 990 AND RELATED SCHEDULES AND ATTACHMENTS, AUDITED FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND IRS DETERMINATION LETTER UPON REQUEST. COURAGE CENTER'S TAX EXEMPTION APPLICATION WAS FILED IN 1949 AND NO COPY IS AVAILABLE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: DISCONTINUED OPERATIONS -95,572. PENSION RELATED CHANGES 2,643,854. LOSS FROM UNCOLLECTIBLE PLEDGES -346,245. CHANGES IN RELATED ORG NET OF ELIMINATIONS 5,150,453. CLOTHING PROGRAM 74,313. STOCK GIFTS 533. FUND BALANCE TRANSFERRED TO ALLINA HEALTH SYSTEM -34,483,676. FORM 990, PART XII, LINE 2C THIS PROCESS REMAINS UNCHANGED FROM PRIOR YEAR. ALLINA HEALTH SYSTEM'S AUDIT AND COMPLIANCE COMMITTEE OVERSAW THE PROCESS FOR THE PERIOD ENDED JUNE 1, 2013. FORM 990, PART XI, LINE 8 PRIOR PERIOD ADJUSTMENT - AS A RESULT OF THE MERGER BETWEEN COURAGE CENTER AND COURAGE FOUNDATION AND ALLINA HEALTH, A DUE DILIGENCE REVIEW OF ALL ENDOWMENT FUNDS WAS PERFORMED BY ALLINA HEALTH MANAGEMENT. THE ORGANIZATION HAD ORIGINALLY ACCOUNTED FOR SEVERAL OF THE DONOR'S GIFTS AS UNRESTRICTED, AS THEY CONCLUDED THE DONOR HAD GRANTED THEM VARIANCE POWER. UPON COMPLETION OF THE DUE DILIGENCE WORK, IT WAS DETERMINED THAT MISSTATEMENTS WERE MADE BY THE ORGANIZATION IN ITS INITIAL CLASSIFICATION OF CERTAIN DONOR GIFTS. THE CORRECTION ALSO ACCOUNTS FOR ENDOWMENT FUNDS UPAPPROPRIATED EARNINGS UNDER UPMIFA, WHICH ARE TO BE REPORTED AS TEMPORARILIY RESTRICTED NET ASSETS. IN ADDITION, IT WAS DETERMINED THAT ONE GIFT WAS CONDITIONAL AND SHOULD HAVE NOT BEEN RECOGNIZED AS NET ASSETS. ACCORDINGLY, NET ASSETS AS OF OCTOBER 1, 2012, HAVE BEEN RESTATED TO CORRECT FOR THE MISSTATEMENT IN THE APPLICATION OF U.S.GAAP FOR REPORTING OF DONOR RESTRICTIONS AND THE RESULTING CLASSIFICATION OF NET ASSETS. THE AMOUNT OF RESTATEMENT WAS $ 14,003,189 WHICH INCLUDES CHANGE IN CLASSIFICATION $ 13,492,052 AND RETURN OF DONOR FUNDS $ 511,137. COURAGE FOUNDATION INC PO BOX 43 MR 10890 MINNEAPOLIS MN 554400043 416032463 SUPPORT COURAGE CENTER MN 501(C)(3) LINE 11C, III-FI N/A 0 KING COURAGE TRUST P O BOX 64713 TRUST TAX SERVICES ST PAUL MN 551640713 416296241 SUPPORT COURAGE CENTER MN 501(C)(3) LINE 11C, III-FI N/A 0 AXIS HEALTHCARE LLC 2356 UNIVERSITY AVE W STE 210 ST PAUL MN 55114 411855603 PROVIDE QUALITY HEALTH CATE COORDINATION AND CASE MANAGEMENT SERVICES MN N/A RELATED 604433 1452521 0 0 0.50000 0 0 1 0 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 COURAGE FOUNDATION INC B 1415500 CASH COURAGE FOUNDATION INC K 414000 COST COURAGE FOUNDATION INC C 1883663 CASH AXIS HEALTHCARE LLC K 408000 COST SCH R, PART V, LINE 2 EXPLANATION COURAGE FOUNDATION, INC. MAKES A DISTRIBUTION TO COURAGE CENTER APPROVED BY THE FOUNDATION BOARD BASED ON A PERCENT OF NET ASSETS. $ 1,415,500 COURAGE CENTER PERFORMS ALL FUNDRAISING, MANAGEMENT AND ADMINISTRATION SERVICES FOR COURAGE FOUNDATION, INC. THE AMOUNT DISTRIBUTED FOR THESE SERVICES IS BASED ON HISTORICAL CALCULATION OF THE COST OF THOSE SERVICES. $ 414,000 COURAGE CENTER PROVIDES INFORMATION TECHNOLOGY, HUMAN RESOURCES, AND ACCOUNTING SERVICES FOR AXIS HEALTHCARE. AN ADMINISTRATIVE SERVICES AGREEMENT WAS CREATED AND A MONTHLY FEE DETERMINED FOR THE SERVICES PROVIDED. THIS AGREEMENT IS REVIEWED ON AN ANNUAL BASIS. $ 408,000