{"success":true,"data":{"_id":416032463,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Courage foundation, inc. Supports courage center, a 501(c)(3) not-for-profit corporation whose mission is to empower people with disabilities to reach for their full potential in every aspect of life.","primary_activities":"Support courage center , a 501(c)(3) organization whose mission it is to empower people with disabilities to reach for their full potential in every aspect of life. The purpose of courage center is to initiate and engage in activities which will improve the independence, health, welfare, education, rehabilitation, employment, recreation, and socialization of people with physical disabilities; and to educate the public on the abilities of individuals with disabilities.\n\nContributions under agreement for the donor advised funds paid to fifteen 501(c)(3) organizations.\n\nDuring the year ended september 30, 2012, courage center's board of directors made the decision to contribute the camp operations to a mission-oriented organization and began discussions in that regard with children's disability service association/friendship ventures. Both organizations saw that the opportunity to share resources and plan as one collaborative entity versus two would strengthen programs and better serve the community long into the future. In november 2012, courage center reached agreement with friendship, and its affiliate friendship foundation, to transfer the camp assets (consisting primarily of real estate,equipment,and unspent and pledged camp contributions) net of camp liabilities of courage center and courage foundation, inc. To the resulting new organization,initially called \"camps of courage and friendship\".","year":2012,"name":"COURAGE FOUNDATION INC","phone":"6122620660","website":"WWW.COURAGECENTER.ORG","type":"990","principal_officer":"JAN MALCOLM","year_formation":1959,"state_legal_domicile":"MN","total_volunteers":17,"tax_period_begin":"2012-10-01T00:00:00","tax_period_end":"2013-06-01T00:00:00","address":"PO BOX 43 MR 10890, MINNEAPOLIS, MN, 554400043, USA","city":"MINNEAPOLIS","state":"MN","country":"USA","zip_code":"554400043"},"Governance":{"501c3 determination":true,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":true,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":8842956,"Contributions":{"value":2960316,"Other contributions":1076653,"Related organizations":1883663},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":5820110,"Investment income total":1159728,"Net investment gain":4660382},"Other revenues":{"value":62530,"Royalties revenue":62530}},"Expenses":{"value":1863040,"Grant expense":{"value":1449000,"Grants to domestic orgs":1449000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":414040,"Management services":414000,"Office expenses":40}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Other liabilities":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT COURAGE CENTER , A 501(C)(3) ORGANIZATION WHOSE MISSION IT IS TO EMPOWER PEOPLE WITH DISABILITIES TO REACH FOR THEIR FULL POTENTIAL IN EVERY ASPECT OF LIFE. THE PURPOSE OF COURAGE CENTER IS TO INITIATE AND ENGAGE IN ACTIVITIES WHICH WILL IMPROVE THE INDEPENDENCE, HEALTH, WELFARE, EDUCATION, REHABILITATION, EMPLOYMENT, RECREATION, AND SOCIALIZATION OF PEOPLE WITH PHYSICAL DISABILITIES; AND TO EDUCATE THE PUBLIC ON THE ABILITIES OF INDIVIDUALS WITH DISABILITIES.","expense":1415500,"grants":1415500},{"description":"CONTRIBUTIONS UNDER AGREEMENT FOR THE DONOR ADVISED FUNDS PAID TO FIFTEEN 501(C)(3) ORGANIZATIONS.","expense":33500,"grants":33500}],"functional_expense_allocations":{"management_fees":{"management_and_general":103500,"fundraising":310500,"total":414000},"office_expenses":{"management_and_general":40,"total":40}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JAN MALCOLM","address_line1":"PO BOX 43 MR 10890","city":"MINNEAPOLIS","state":"MN","zip":"554400043"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":true,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6122620660","business_name_line1":"TAX SERVICES MAIL ROUTE 10890","address_line1":"2925 CHICAGO AVENUE","city":"MINNEAPOLIS","state":"MN","zip":"554071321"},"officers_directors_key_employees":[{"title":"DIRECTOR/CHAIR","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EX-OFFICIO","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EX-OFFICIO/CEO COURAGE CTR & FNDTN","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":209553,"other_compensation":8843,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VP FOUNDATION","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":142737,"other_compensation":21231,"officer":true},{"title":"CFO/COURAGE CENTER & FNDTN","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":140929,"other_compensation":8303,"officer":true},{"title":"INTERIM CFO/COURAGE CTR & FNDTN","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type3_functionally_integrated":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":1415500,"rows":[{"ein":410706118,"organization_type":"LINE 7","support_amount":1415500,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"COURAGE CENTER"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false},"supplemental_information":{"general":{"explanation":"SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SHORT TAX YEAR EXPLANATION ON JUNE 1, 2013, AS MORE FULLY DESCRIBED IN THE ATTACHED ARTICLES OF MERGER, COURAGE FOUNDATION, INC. MERGED WITH AND INTO SISTER KENNY FOUNDATION(EIN:41-1952989), A MINNESOTA 317A NONPROFIT CORPORATION AND 501(C)(3) TAX EXEMPT ORGANIZATION. SISTER KENNY FOUNDATION IS THE SURVIVING AND SUCCESSOR ORGANIZATION. AS A RESULT AND FOR TAX REPORTING PURPOSES, ALL ASSETS AND LIABILITIES OF COURAGE FOUNDATION, INC. HAVE BEEN TRANSFERRED TO SISTER KENNY FOUNDATION AS OF JUNE 1, 2013. ON JUNE 5, 2013 SISTER KENNY FOUNDATION'S BOARD OF DIRECTORS APPROVED THE AMENDED AND RESTATED ARTICLES OF INCORPORATION AND THE THIRD AMENDED AND RESTATED BYLAWS FOR THE PURPOSE OF CHANGING ITS NAME TO COURAGE KENNY FOUNDATION. THE THIRD AMENDED AND RESTATED ARTICLES WERE FILED WITH THE MINNESOTA SECRETARY OF STATE ON JULY 15, 2013."}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"donor_advised_funds":{"donor_advised_funds_held":2,"donor_advised_funds_contributions":76847,"donor_advised_funds_grants":81597,"donor_advised_funds_value_eoy":532138,"disclosed_organization_legal_control":true,"disclosed_for_charitable_purposes":true},"endowment_funds":{"current_year":{"beginning_year_balance":47606207,"contributions":1007386,"investment_earnings_or_losses":5733559,"other_expenditures":2305909,"end_year_balance":52041243},"current_year_minus1":{"beginning_year_balance":49411438,"contributions":805038,"investment_earnings_or_losses":8433699,"other_expenditures":2639391,"end_year_balance":56010784},"current_year_minus2":{"beginning_year_balance":53445780,"contributions":395633,"investment_earnings_or_losses":-1699361,"other_expenditures":2730614,"end_year_balance":49411438},"current_year_minus3":{"beginning_year_balance":50328689,"contributions":934776,"investment_earnings_or_losses":4717451,"other_expenditures":2535136,"end_year_balance":53445780},"current_year_minus4":{"beginning_year_balance":50607418,"contributions":1145606,"investment_earnings_or_losses":1115622,"other_expenditures":2539957,"end_year_balance":50328689},"board_designated_eoy_percentage":0.7291,"permanent_endowment_eoy_percentage":0.1602,"term_endowment_eoy_percentage":0.1107,"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"explanation":"SCHEDULE D, PART V, LINE 4-THE ENDOWMENT FUNDS INTENDED USE IS TO SUPPORT THE MISSION OF COURAGE CENTER, A 501(C)(3) COMPREHENSIVE REHABILITATION FACILITY."},{"explanation":"\"NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-INCOME TAX\" \"THE CENTER AND FOUNDATION QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER 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 UNCERTAINTY 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 YEAR THAT IS OPEN TO EXAMINATION AND ASSESSMENT BY TAXING AUTHORITIES, IN ACCORDANCE WITH THE 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 FISCAL YEARS BEFORE 2009. AS OF MAY 31, 2013, THERE ARE NO UNCERTAIN TAX POSITIONS TO BE RECORDED.\""},{"explanation":"SCHEDULE D PART V 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 LIABILITIES 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 SCHEDULE 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 DIFFERENCE REPRESENTS DISCOUNTINUED CAMP OPERATIONS."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1449000,"reported_domestic_org_grants_program_services":1449000,"total_501c3_and_government_organizations":2,"total_other_organizations":0,"grants":[{"ein":410706118,"irc_section":"501(C)(3)","cash":1415500,"purpose":"SUPPORT COURAGE CENTER , A 501(C)(3) ORGANIZATION PROVIDING REHABILITATION SERVICES TO PEOPLE WITH DISABILITIES","address_line1":"2925 CHICAGO AVENUE","city":"MINNEAPOLIS","state":"MN","zip":"554071321","name":"COURAGE CENTER","address":"2925 CHICAGO AVENUE, MINNEAPOLIS, MN, 554071321"},{"ein":541660976,"irc_section":"501(C)(3)","cash":10000,"purpose":"SUPPORT OPERATIONS OF MYOSITIS ASSOCIATION , A 501(C)(3) ORGANIZATION PROVIDING SUPPORT TO MYOSITIS PATIENTS AND FAMILIES WHOSE MISSION IT IS TO FIND A CURE FOR INFLAMMATORY AND OTHER RELATED MYOPATHIES WHILE SERVING THOSE AFFECTED BY THE DISEASE.","address_line1":"1737 KING STREET STE 600","city":"ALEXANDRIA","state":"VA","zip":"22314","name":"MYOSITIS ASSOCIATION","address":"1737 KING STREET STE 600, ALEXANDRIA, VA, 22314"}],"total_domestic_grants":1449000,"total_domestic_program_services":1449000,"detail_org_grants_total":1425500,"detail_domestic_grants_total":1425500,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: THE GRANTS ARE MADE TO OTHER ORGANIZATIONS WHERE THE GRANTEE HAS BEEN DETERMINED TO BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM TAX UNDER 501(C)(3) AND ARE NOT PRIVATE FOUNDATIONS."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: THE GRANTS ARE MADE TO OTHER ORGANIZATIONS WHERE THE GRANTEE HAS BEEN DETERMINED TO BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM TAX UNDER 501(C)(3) AND ARE NOT PRIVATE FOUNDATIONS.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_process":{"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":true,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"JAN MALCOLM","title":"EX-OFFICIO/CEO COURAGE CTR & FNDTN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":208521,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":2103,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":6740,"other_compensation_filing_org":0,"other_compensation_related_orgs":1032,"total_compensation_filing_org":0,"total_compensation_related_orgs":218396,"name":"JAN MALCOLM"},{"person_name":"STEPHEN BARITEAU","title":"VP FOUNDATION","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":142377,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":1500,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19731,"other_compensation_filing_org":0,"other_compensation_related_orgs":360,"total_compensation_filing_org":0,"total_compensation_related_orgs":163968,"name":"STEPHEN BARITEAU"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"THE EXECUTIVE COMMITTEE OF THE COURAGE CENTER BOARD OF DIRECTORS WAS RESPONSIBLE FOR THE ORGANIZATIONS 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 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 WAS USED TO DETERMINE SALARY ADJUSTMENTS: FORMAL REVIEW OF THE ORGANIZATIONS PAST YEAR'S PERFORMANCE RELATED GOALS AND OUTCOMES OVER 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_and_line_reference":"PART I, LINE 6","explanation":"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."},{"form_and_line_reference":"PART III","explanation":"DISCLOSURE OF LAURIE LAFONTAINE AS COURAGE FOUNDATION'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\"."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":true},"noncash_contributions":{"securities_publicly_traded":{"reported":true,"revenue_reported_on_990":101835,"contribution_count":4,"method_of_determining_revenues":"MEDIAN PRICE STOCK"}},"supplemental_information":[{"identifier":"THIRD PARTY USE:","form_and_line_reference":"PART I, LINE 32B:","explanation":"COURAGE FOUNDATION,INC. USES COURAGE CENTER, A RELATED 501(C)(3) ORGANIZATION, FOR ALL MANAGEMENT AND FUNDRAISING SERVICES WHICH INCLUDES SALE OF NONCASH CONTRIBUTIONS."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"COURAGE KENNY FOUNDATION","ein":411952989,"irc_section":"501(C)(3)","distribution_date":"2013-06-01T00:00:00","description":"ALL ASSETS AND LIABILITIES OF THE ORGANIZATION VIA MERGER","fair_market_value":59546275,"method_of_fmv_determination":"NET BOOK VALUE","address_line1":"2925 CHICAGO AVENUE","city":"MINNEAPOLIS","state":"MN","zip":"554071321","name":"COURAGE KENNY FOUNDATION","address":"2925 CHICAGO AVENUE, MINNEAPOLIS, MN, 554071321"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: EXPLANATION FOR PART I-LINE 2A- JUNE 1, 2013 COURAGE FOUNDATION, INC. MERGED WITH AND INTO SISTER KENNY FOUNDATION(EIN:41-1952989). JUNE 5, 2013 THE BOARD OF DIRECTORS OF SISTER KENNY FOUNDATION, THE SURVIVING CORPORATION, APPROVED THE NAME CHANGE OF SISTER KENNY FOUNDATION TO COURAGE KENNY FOUNDATION. THE CURRENT BOARD OF DIRECTORS FOR COURAGE KENNY FOUNDATION IS COMPRISED OF THE MEMBERS OF BOTH THE PRE-MERGER COURAGE FOUNDATION BOARD AND THE PRE-MERGER SISTER KENNY FOUNDATION BOARD (EXPLAINED FULLY BELOW). JAN MALCOLM SERVES AS PRESIDENT OF THE NEWLY MERGED COURAGE KENNY FOUNDATION."},{"explanation":"PART I, LINE 2E: ON JUNE 1, 2013, AS MORE FULLY DESCRIBED IN THE ATTACHED ARTICLES OF MERGER(EXHIBIT A), COURAGE FOUNDATION, INC. MERGED WITH AND INTO SISTER KENNY FOUNDATION(EIN:41-1952989), A MINNESOTA 317A NONPROFIT CORPORATION AND 501(C)(3) TAX EXEMPT ORGANIZATION. SISTER KENNY FOUNDATION IS THE SURVIVING AND SUCCESSOR ORGANIZATION. AS A RESULT AND FOR TAX REPORTING PURPOSES, ALL ASSETS AND LIABILITIES OF COURAGE FOUNDATION, INC. HAVE BEEN TRANSFERRED TO SISTER KENNY FOUNDATION AS OF JUNE 1, 2013. THE FUND BALANCE TRANSFERRED WAS $57,267,738. ON JUNE 5, 2013 SISTER KENNY FOUNDATION'S BOARD OF DIRECTORS APPROVED THE AMENDED AND RESTATED ARTICLES OF INCORPORATION AND THE THIRD AMENDED AND RESTATED BYLAWS FOR THE PURPOSE OF CHANGING ITS NAME TO COURAGE KENNY FOUNDATION. THE THIRD AMENDED AND RESTATED ARTICLES WERE FILED WITH THE MINNESOTA SECRETARY OF STATE ON JULY 15, 2013."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":410706118,"business_name_line1":"COURAGE CENTER","primary_activities":"COMPREHENSIVE REHABILITATION FACILITY","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 7","controlled_organization":false,"legal_domicile_state":"MN","address_line1":"PO BOX 43 MAIL ROUTE 10890","city":"MINNEAPOLIS","state":"MN","zip":"554400043","name":"COURAGE CENTER","address":"PO BOX 43 MAIL ROUTE 10890, MINNEAPOLIS, MN, 554400043"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201431349349303013_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Courage Foundation, Inc supports Courage Center, a 501(c)(3) not-for-profit corporation whose mission is to empower people with disabilities to reach for their full potential in every aspect of life.","primary_activities":"Support Courage Center, a 501(c)(3) organization whose mission is to empower people with disabilities to reach for their full potential in every aspect of life. The purpose of Courage Center is to initiate and engage in activities which will improve the independence, health, welfare, education, rehabilitation, employment, recreation, and socialization of people with physical disabilities; and to educate the public on the abilities of individuals with disabilities.\n\nContributions under agreement for the donor advised funds paid to nineteen 501(c)(3) organizations\n\nDuring the year ended September 30, 2012, Courage Center's Board of Directors made a decision to contribute the camp operations to a mission-oriented organization and began discussions in that regard with Children's Disability Service Association/Friendship Ventures. Both organizations saw that the opportunity to share resources and plan as one collaborative entity versus two would strengthen our programs and better serve the community long into the future. 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D, Part V, Line 4","explanation":"The endowment funds intended use is to support the mission of Courage Center, a 501(c)(3) comprehensive rehabilitation facility."},{"identifier":"SchD_P10_S00_L02","form_and_line_reference":"Schedule D, Part X, Line 2","explanation":"Accounting Standards Codification (ASC) 740, Income Taxes, clarifies the accounting for uncertainty 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 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 September 30, 2012, the federal and Minnesota tax returns, with few exceptions, for the Organization are no longer subject to U.S. federal or state income tax examination by taxing authorities for years before fiscal year 2009. As of September 30, 2012, there are no uncertain tax positions to be recorded."},{"identifier":"SchD_P11_S00_L08","form_and_line_reference":"Schedule D, Part XI, Line 8","explanation":"Other changes in net assets: change in related organization net of elminations $-11,581,936, change in value of split interest agreements $91,997, net stock gifts included in sales on Line 7 $246. Total Other $-18,386,585."},{"identifier":"SchD_P12_S00_L02d","form_and_line_reference":"Schedule D, Part XII, Line 2d","explanation":"Related organization revenue net of eliminations $41,255,517, change in value of split interest agreements $91,997. Total Other $41,347,514"},{"identifier":"SchD_P12_S00_L04b","form_and_line_reference":"Schedule D, Part XII, Line 4b","explanation":"Stock sales included on Line 7 $-246, Revenue over expenses from discontinuance of camp operations $980,415. Total Other"},{"identifier":"SchD_P13_S00_L02d","form_and_line_reference":"Schedule D, Part XIII, Line 2d","explanation":"Related organization expenses net of eliminations $41,974,438, Contribution pledged to Friendship Ventures $-7,882,012. Total Other $34,092,426."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":10042050,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":10042050,"reported_domestic_individual_grants_program_services":0,"total_501c3_and_government_organizations":19,"total_other_organizations":0,"grants":[{"ein":410706118,"irc_section":"501(c)(3)","cash":2125538,"noncash":0,"purpose":"Support Courage Center, a 501(c)(3) providing rehabilitation services to people with disabilities.","address_line1":"3915 Golden Valley Road","city":"Golden Valley","state":"MN","zip":"55422","name":"Courage Center","address":"3915 Golden Valley Road, Golden Valley, MN, 55422"},{"ein":416098708,"irc_section":"501(c)(3)","cash":5100,"noncash":0,"purpose":"Support Bethlehem Lutheran Church, a 501(c)(3) organization.","address_line1":"5701 Eden Prairie Road","city":"Minnetonka","state":"MN","zip":"55345","name":"Bethlehem Lutheran Church","address":"5701 Eden Prairie Road, Minnetonka, MN, 55345"},{"ein":411543013,"irc_section":"501(c)(3)","cash":0,"noncash":7882012,"purpose":"During the year ended September 30, 2012, Courage Center's Board of Directors made the decision to contribute the camp operations to Children's Disability Service Association/Friendship Ventures to further its mission of offering unique opportunities for people with disabilities to enjoy summer and winter resident camp, respite care and guided travel.","noncash_description":"contribution of camp assets","valuation_method":"current value of camp contributions limited as to use","address_line1":"10509 108th St NW","city":"Annandale","state":"MN","zip":"55302","name":"Children's Disability Service Association Friendship Ventures","address":"10509 108th St NW, Annandale, MN, 55302"}],"total_domestic_grants":10042050,"total_domestic_program_services":10042050,"detail_org_grants_total":10012650,"detail_domestic_grants_total":10012650,"supplemental_information":[{"identifier":"SchI_P01_S00_L02","form_and_line_reference":"Schedule I, Part I, Line 2","explanation":"The grants are made from to other organizations 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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grants are made from to other organizations 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.","form_and_line_reference":"Schedule I, Part I, Line 2"}},"ScheduleF":{"reported_foreign_grants":0,"reported_foreign_grants_program_services":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Jan Malcolm","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":227719,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":6743,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":7429,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":241891,"name":"Jan Malcolm"},{"person_name":"Alice Johnson","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":142803,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":4122,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":6556,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":153481,"name":"Alice Johnson"}],"supplemental_information":[{"identifier":"SchJ_P01_S00_L03","form_and_line_reference":"Schedule J, Part I, Line 3","explanation":"Courage Foundation, Inc. lists officers paid by its related organization, Courage Center. Courage Foundation, Inc. uses Courage Center, a related 501(c)(3) organization, for all management and fundraising services. As such, Courage Foundation, Inc. does not have employees of its own. See Courage Center's Form 990, FEIN 41-0706118 Schedule O, for an explanation of its compensation policy."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":true},"noncash_contributions":{"securities_publicly_traded":{"reported":true,"revenue_reported_on_990":45247,"contribution_count":2,"method_of_determining_revenues":"median price on gift date"}},"supplemental_information":[{"identifier":"SchM_P01_S00_L32b","form_and_line_reference":"Schedule M, Part I, Line 32b","explanation":"Courage Foundation, Inc. uses Courage Center, a related 501(c)(3) organization, for all management and fundraising services which includes sale of noncash contributions."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":410706118,"business_name_line1":"Courage Center","primary_activities":"comprehensive rehabilitation facility","exempt_code_section":"501(c)(3)","public_charity_status":"7","legal_domicile_state":"MN","address_line1":"3915 Golden Valley Road","city":"Golden Valley","state":"MN","zip":"554224249","name":"Courage Center","address":"3915 Golden Valley Road, Golden Valley, MN, 554224249"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Courage Center","amount_involved":2125538,"method_of_amount_determination":"Courage Foundation, Inc. is organized and operated exclusively for the benefit of Courage Center. The distribution from Courage Foundation, Inc. to Courage Center is determined by the Board of Directors and for the past several years the amount is based on 5% of the average investment balance over the past five years.","transaction_type":"b","name":"Courage Center"},{"business_name_line1":"Courage Center","amount_involved":621000,"method_of_amount_determination":"Courage Foundation, Inc. uses Courage Center, a related 501(c)(3) organization, for all management and fundraising services. As such, Courage Foundation, Inc. remits an administrative services fee based on a historical agreed upon cost of such services.","transaction_type":"i","name":"Courage Center"}],"supplemental_information":[{"identifier":"SchR_P05_S00_L01d","form_and_line_reference":"Schedule R, Part V, Line 1d","explanation":"Courage Center has a revolving line of credit of $13,000,000 through September 30, 2013 secured by the investments of Courage Foundation, Inc."}]},"source_xml":"201311509349300731_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Courage Foundation, Inc supports Courage Center, a 501(c)(3) not-for-profit corporation whose mission is to empower people with disabilities to reach for their full potential in every aspect of life.","primary_activities":"Support Courage Center, a 501(c)(3) organization whose mission is to empower people with disabilities to reach for their full potential in every aspect of life. The purpose of Courage Center is to initiate and engage in activities which will improve the independence, health, welfare, education, rehabilitation, employment, recreation, and socialization of people with physical disabilities; and to educate the public on the abilities of individuals with disabilities.\n\nContributions under agreement for donor advised funds paid to twelve 501(c)(3) organizations\n\nCourage Foundation, Inc. focuses its fundraising efforts on planned giving. Realized planned giving revenue is unpredictable. As such, fundraising expense as a percent of realized plan gifts fluctuates from year to year. Courage Foundation's other main source of revenue is from investment income which also fluctuates with the economy.","year":2009,"name":"COURAGE FOUNDATION","phone":"7635880811","website":"www.couragecenter.org","type":"990","year_formation":1959,"state_legal_domicile":"MN","total_volunteers":0,"tax_period_begin":"2009-10-01T00:00:00","tax_period_end":"2010-09-30T00:00:00","address":"3915 Golden Valley Road, Golden Valley, MN, 554224249, USA","city":"Golden Valley","state":"MN","country":"USA","zip_code":"554224249"},"Governance":{"501c determination":true,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":true,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":2992623,"Contributions":{"value":1290296,"Other contributions":1290296,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":1701088,"Investment income total":1221077,"Net investment gain":480011,"Income from invest bond proceeds":0},"Other revenues":{"value":1239,"Other total":1239,"Royalties revenue":0}},"Expenses":{"value":3373061,"Grant expense":{"value":2695297,"Grants to domestic orgs":2695297},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":677764,"Management services":621000,"Investment management fees":56764}},"Assets":{"value":58861847,"Non-interest bearing cash":29783,"Savings and temp cash investments":0,"Pledges and grants receivable":142931,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Investments publicly traded":53743358,"Investments other":4042396,"Other assets":903379},"Liabilities":{"value":3390673,"Accounts payable, accrued":24455,"Other liabilities":3366218},"Fund balance":{"value":55471174},"Form990Details":{"program_service_accomplishments":[{"description":"Support Courage Center, a 501(c)(3) organization whose mission is to empower people with disabilities to reach for their full potential in every aspect of life. 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ASC 740 is applicable for each tax year that is open to examination and assessment by taxing authorities, in accordance with statues. At September 30, 2011, the federal and Minnesota tax returns, with few exceptions, for the Organization are no longer subject to U.S. federal or state income tax examination by taxing authorities for years before fiscal year 2007. As of September 30, 2011, there are no uncertain tax positions to be recorded."},{"identifier":"SchD_P11_S00_L08","form_and_line_reference":"Schedule D, Part XI, Line 8","explanation":"Loss on uncollectible pledges $-110,000, Net stock gifts included in sales on Line 7 $2,224, Change in value of split interest agreements $-241,060, Change in related organizations net of eliminations $-2,825,758. 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Total Other $40,377,706"},{"identifier":"SchD_P12_S00_L04b","form_and_line_reference":"Schedule D, Part XII, Line 4b","explanation":"Stock sales included on Line 7 $-2224"},{"identifier":"SchD_P13_S00_L02d","form_and_line_reference":"Schedule D, Part XIII, Line 2d","explanation":"Related organization expenses net of eliminations $43,807,566"}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2531700,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":2531700,"reported_domestic_individual_grants_program_services":0,"total_501c3_and_government_organizations":5,"total_other_organizations":0,"grants":[{"ein":416098708,"irc_section":"501(c)(3)","cash":10000,"address_line1":"5701 Eden Prairie Road","city":"Minnetonka","state":"MN","zip":"55345","name":"Bethlehem Lutheran Church","address":"5701 Eden Prairie Road, Minnetonka, MN, 55345"},{"ein":410706118,"irc_section":"501(c)(3)","cash":2500000,"address_line1":"3915 Golden Valley Road","city":"Golden Valley","state":"MN","zip":"55422","name":"Courage Center","address":"3915 Golden Valley Road, Golden Valley, MN, 55422"}],"total_domestic_grants":2531700,"total_domestic_program_services":2531700,"detail_org_grants_total":2510000,"detail_domestic_grants_total":2510000,"supplemental_information":[{"identifier":"SchI_P01_S00_L02","form_and_line_reference":"Schedule I, Part I, Line 2","explanation":"The 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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The 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.","form_and_line_reference":"Schedule I, Part I, Line 2"}},"ScheduleF":{"reported_foreign_grants":0,"reported_foreign_grants_program_services":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Jan Malcolm","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":225688,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":3104,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":7442,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":236234,"name":"Jan Malcolm"}],"supplemental_information":[{"identifier":"SchJ_P01_S00_L03","form_and_line_reference":"Schedule J, Part I, Line 3","explanation":"Courage Foundation, Inc. lists officers paid by its related organization, Courage Center. Courage Foundation, Inc. uses Courage Center, a related 501(c)(3) organization, for all management and fundraising services. As such, Courage Foundation does not have employees of its own. See Courage Center's Form 990, FEIN 41-0706118, Schedule O for an explanation of its compensation policy"},{"identifier":"SchJ_P01_S00_L04","form_and_line_reference":"Schedule J, Part I, Line 4","explanation":"Audrey Kintzi was paid $64, 917 over 26 weeks by Courage Center, its related organization."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":0,"review_process_unusual_noncash_gifts":true,"third_parties_used":true},"noncash_contributions":{"securities_publicly_traded":{"reported":true,"revenue_reported_on_990":167641,"contribution_count":6,"method_of_determining_revenues":"median price on gift date"}},"supplemental_information":[{"identifier":"SchM_P01_S00_L32b","form_and_line_reference":"Schedule M, Part I, Line 32b","explanation":"Courage Foundation, Inc. uses Courage Center, a related 501(c)(3) organization, for all management and fundraising services; this includes sale of noncash contributions."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":410706118,"business_name_line1":"Courage Center","primary_activities":"comprehensive rehabilitation facility","exempt_code_section":"501(c)(3)","public_charity_status":"7","legal_domicile_state":"MN","address_line1":"3915 Golden Valley Road","city":"Golden Valley","state":"MN","zip":"554224249","name":"Courage Center","address":"3915 Golden Valley Road, Golden Valley, MN, 554224249"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Courage Center","amount_involved":2500000,"method_of_amount_determination":"Courage Foundation, Inc. is organized and operated exclusively for the benefit of Courage Center. The distribution from Courage Foundation, Inc. to Courage Center is determined by the Board of Directors and for the past several years the amount is based on 5% of the average investment balance over the past five years.","transaction_type":"b","name":"Courage Center"},{"business_name_line1":"Courage Center","amount_involved":621000,"method_of_amount_determination":"Courage Foundation, Inc. uses Courage Center, a related 501(c)(3) organization, for all management and fundraising services. As such, Courage Foundation remits an administrative services fee based on a historical agreed upon cost of such services.","transaction_type":"l","name":"Courage Center"}],"supplemental_information":[{"identifier":"SchR_P05_S00_L01d","form_and_line_reference":"Schedule R, Part V, Line 1d","explanation":"Courage Foundation, Inc. guarantees Courage Center's line of credit."}]},"source_xml":"201222139349300802_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Courage foundation, inc. Supports courage center, a 501(c)(3) not-for-profit corporation whose mission is to empower people with disabilities to reach for their full potential in every aspect of life.","primary_activities":"Support courage center , a 501(c)(3) organization whose mission it is to empower people with disabilities to reach for their full potential in every aspect of life. The purpose of courage center is to initiate and engage in activities which will improve the independence, health, welfare, education, rehabilitation, employment, recreation, and socialization of people with physical disabilities; and to educate the public on the abilities of individuals with disabilities.\n\nContributions under agreement for the donor advised funds paid to fifteen 501(c)(3) organizations.\n\nDuring the year ended september 30, 2012, courage center's board of directors made the decision to contribute the camp operations to a mission-oriented organization and began discussions in that regard with children's disability service association/friendship ventures. Both organizations saw that the opportunity to share resources and plan as one collaborative entity versus two would strengthen programs and better serve the community long into the future. In november 2012, courage center reached agreement with friendship, and its affiliate friendship foundation, to transfer the camp assets (consisting primarily of real estate,equipment,and unspent and pledged camp contributions) net of camp liabilities of courage center and courage foundation, inc. To the resulting new organization,initially called \"camps of courage and friendship\".","year":2012,"name":"COURAGE FOUNDATION INC","phone":"6122620660","website":"WWW.COURAGECENTER.ORG","type":"990","principal_officer":"JAN MALCOLM","year_formation":1959,"state_legal_domicile":"MN","total_volunteers":17,"tax_period_begin":"2012-10-01T00:00:00","tax_period_end":"2013-06-01T00:00:00","address":"PO BOX 43 MR 10890, MINNEAPOLIS, MN, 554400043, USA","city":"MINNEAPOLIS","state":"MN","country":"USA","zip_code":"554400043"},"Governance":{"501c3 determination":true,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":true,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":8842956,"Contributions":{"value":2960316,"Other contributions":1076653,"Related organizations":1883663},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":5820110,"Investment income total":1159728,"Net investment gain":4660382},"Other revenues":{"value":62530,"Royalties revenue":62530}},"Expenses":{"value":1863040,"Grant expense":{"value":1449000,"Grants to domestic orgs":1449000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":414040,"Management services":414000,"Office expenses":40}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Other liabilities":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT COURAGE CENTER , A 501(C)(3) ORGANIZATION WHOSE MISSION IT IS TO EMPOWER PEOPLE WITH DISABILITIES TO REACH FOR THEIR FULL POTENTIAL IN EVERY ASPECT OF LIFE. THE PURPOSE OF COURAGE CENTER IS TO INITIATE AND ENGAGE IN ACTIVITIES WHICH WILL IMPROVE THE INDEPENDENCE, HEALTH, WELFARE, EDUCATION, REHABILITATION, EMPLOYMENT, RECREATION, AND SOCIALIZATION OF PEOPLE WITH PHYSICAL DISABILITIES; AND TO EDUCATE THE PUBLIC ON THE ABILITIES OF INDIVIDUALS WITH DISABILITIES.","expense":1415500,"grants":1415500},{"description":"CONTRIBUTIONS UNDER AGREEMENT FOR THE DONOR ADVISED FUNDS PAID TO FIFTEEN 501(C)(3) 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FOUNDATION","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":142737,"other_compensation":21231,"officer":true},{"title":"CFO/COURAGE CENTER & FNDTN","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":140929,"other_compensation":8303,"officer":true},{"title":"INTERIM CFO/COURAGE CTR & FNDTN","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type3_functionally_integrated":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":1415500,"rows":[{"ein":410706118,"organization_type":"LINE 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MERGED WITH AND INTO SISTER KENNY FOUNDATION(EIN:41-1952989), A MINNESOTA 317A NONPROFIT CORPORATION AND 501(C)(3) TAX EXEMPT ORGANIZATION. SISTER KENNY FOUNDATION IS THE SURVIVING AND SUCCESSOR ORGANIZATION. AS A RESULT AND FOR TAX REPORTING PURPOSES, ALL ASSETS AND LIABILITIES OF COURAGE FOUNDATION, INC. HAVE BEEN TRANSFERRED TO SISTER KENNY FOUNDATION AS OF JUNE 1, 2013. ON JUNE 5, 2013 SISTER KENNY FOUNDATION'S BOARD OF DIRECTORS APPROVED THE AMENDED AND RESTATED ARTICLES OF INCORPORATION AND THE THIRD AMENDED AND RESTATED BYLAWS FOR THE PURPOSE OF CHANGING ITS NAME TO COURAGE KENNY FOUNDATION. THE THIRD AMENDED AND RESTATED ARTICLES WERE FILED WITH THE MINNESOTA SECRETARY OF STATE ON JULY 15, 2013."}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"donor_advised_funds":{"donor_advised_funds_held":2,"donor_advised_funds_contributions":76847,"donor_advised_funds_grants":81597,"donor_advised_funds_value_eoy":532138,"disclosed_organization_legal_control":true,"disclosed_for_charitable_purposes":true},"endowment_funds":{"current_year":{"beginning_year_balance":47606207,"contributions":1007386,"investment_earnings_or_losses":5733559,"other_expenditures":2305909,"end_year_balance":52041243},"current_year_minus1":{"beginning_year_balance":49411438,"contributions":805038,"investment_earnings_or_losses":8433699,"other_expenditures":2639391,"end_year_balance":56010784},"current_year_minus2":{"beginning_year_balance":53445780,"contributions":395633,"investment_earnings_or_losses":-1699361,"other_expenditures":2730614,"end_year_balance":49411438},"current_year_minus3":{"beginning_year_balance":50328689,"contributions":934776,"investment_earnings_or_losses":4717451,"other_expenditures":2535136,"end_year_balance":53445780},"current_year_minus4":{"beginning_year_balance":50607418,"contributions":1145606,"investment_earnings_or_losses":1115622,"other_expenditures":2539957,"end_year_balance":50328689},"board_designated_eoy_percentage":0.7291,"permanent_endowment_eoy_percentage":0.1602,"term_endowment_eoy_percentage":0.1107,"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"explanation":"SCHEDULE D, PART V, LINE 4-THE ENDOWMENT FUNDS INTENDED USE IS TO SUPPORT THE MISSION OF COURAGE CENTER, A 501(C)(3) COMPREHENSIVE REHABILITATION FACILITY."},{"explanation":"\"NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-INCOME TAX\" \"THE CENTER AND FOUNDATION QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER 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 UNCERTAINTY 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 YEAR THAT IS OPEN TO EXAMINATION AND ASSESSMENT BY TAXING AUTHORITIES, IN ACCORDANCE WITH THE 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 FISCAL YEARS BEFORE 2009. AS OF MAY 31, 2013, THERE ARE NO UNCERTAIN TAX POSITIONS TO BE RECORDED.\""},{"explanation":"SCHEDULE D PART V 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 LIABILITIES 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 SCHEDULE 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 DIFFERENCE REPRESENTS DISCOUNTINUED CAMP OPERATIONS."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1449000,"reported_domestic_org_grants_program_services":1449000,"total_501c3_and_government_organizations":2,"total_other_organizations":0,"grants":[{"ein":410706118,"irc_section":"501(C)(3)","cash":1415500,"purpose":"SUPPORT COURAGE CENTER , A 501(C)(3) ORGANIZATION PROVIDING REHABILITATION SERVICES TO PEOPLE WITH DISABILITIES","address_line1":"2925 CHICAGO AVENUE","city":"MINNEAPOLIS","state":"MN","zip":"554071321","name":"COURAGE CENTER","address":"2925 CHICAGO AVENUE, MINNEAPOLIS, MN, 554071321"},{"ein":541660976,"irc_section":"501(C)(3)","cash":10000,"purpose":"SUPPORT OPERATIONS OF MYOSITIS ASSOCIATION , A 501(C)(3) ORGANIZATION PROVIDING SUPPORT TO MYOSITIS PATIENTS AND FAMILIES WHOSE MISSION IT IS TO FIND A CURE FOR INFLAMMATORY AND OTHER RELATED MYOPATHIES WHILE SERVING THOSE AFFECTED BY THE DISEASE.","address_line1":"1737 KING STREET STE 600","city":"ALEXANDRIA","state":"VA","zip":"22314","name":"MYOSITIS ASSOCIATION","address":"1737 KING STREET STE 600, ALEXANDRIA, VA, 22314"}],"total_domestic_grants":1449000,"total_domestic_program_services":1449000,"detail_org_grants_total":1425500,"detail_domestic_grants_total":1425500,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: THE GRANTS ARE MADE TO OTHER ORGANIZATIONS WHERE THE GRANTEE HAS BEEN DETERMINED TO BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM TAX UNDER 501(C)(3) AND ARE NOT PRIVATE FOUNDATIONS."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: THE GRANTS ARE MADE TO OTHER ORGANIZATIONS WHERE THE GRANTEE HAS BEEN DETERMINED TO BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM TAX UNDER 501(C)(3) AND ARE NOT PRIVATE FOUNDATIONS.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_process":{"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":true,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"JAN MALCOLM","title":"EX-OFFICIO/CEO COURAGE CTR & FNDTN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":208521,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":2103,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":6740,"other_compensation_filing_org":0,"other_compensation_related_orgs":1032,"total_compensation_filing_org":0,"total_compensation_related_orgs":218396,"name":"JAN MALCOLM"},{"person_name":"STEPHEN BARITEAU","title":"VP FOUNDATION","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":142377,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":1500,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19731,"other_compensation_filing_org":0,"other_compensation_related_orgs":360,"total_compensation_filing_org":0,"total_compensation_related_orgs":163968,"name":"STEPHEN BARITEAU"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"THE EXECUTIVE COMMITTEE OF THE COURAGE CENTER BOARD OF DIRECTORS WAS RESPONSIBLE FOR THE ORGANIZATIONS 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 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 WAS USED TO DETERMINE SALARY ADJUSTMENTS: FORMAL REVIEW OF THE ORGANIZATIONS PAST YEAR'S PERFORMANCE RELATED GOALS AND OUTCOMES OVER 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_and_line_reference":"PART I, LINE 6","explanation":"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."},{"form_and_line_reference":"PART III","explanation":"DISCLOSURE OF LAURIE LAFONTAINE AS COURAGE FOUNDATION'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\"."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":true},"noncash_contributions":{"securities_publicly_traded":{"reported":true,"revenue_reported_on_990":101835,"contribution_count":4,"method_of_determining_revenues":"MEDIAN PRICE STOCK"}},"supplemental_information":[{"identifier":"THIRD PARTY USE:","form_and_line_reference":"PART I, LINE 32B:","explanation":"COURAGE FOUNDATION,INC. USES COURAGE CENTER, A RELATED 501(C)(3) ORGANIZATION, FOR ALL MANAGEMENT AND FUNDRAISING SERVICES WHICH INCLUDES SALE OF NONCASH CONTRIBUTIONS."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"COURAGE KENNY FOUNDATION","ein":411952989,"irc_section":"501(C)(3)","distribution_date":"2013-06-01T00:00:00","description":"ALL ASSETS AND LIABILITIES OF THE ORGANIZATION VIA MERGER","fair_market_value":59546275,"method_of_fmv_determination":"NET BOOK VALUE","address_line1":"2925 CHICAGO AVENUE","city":"MINNEAPOLIS","state":"MN","zip":"554071321","name":"COURAGE KENNY FOUNDATION","address":"2925 CHICAGO AVENUE, MINNEAPOLIS, MN, 554071321"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: EXPLANATION FOR PART I-LINE 2A- JUNE 1, 2013 COURAGE FOUNDATION, INC. MERGED WITH AND INTO SISTER KENNY FOUNDATION(EIN:41-1952989). JUNE 5, 2013 THE BOARD OF DIRECTORS OF SISTER KENNY FOUNDATION, THE SURVIVING CORPORATION, APPROVED THE NAME CHANGE OF SISTER KENNY FOUNDATION TO COURAGE KENNY FOUNDATION. THE CURRENT BOARD OF DIRECTORS FOR COURAGE KENNY FOUNDATION IS COMPRISED OF THE MEMBERS OF BOTH THE PRE-MERGER COURAGE FOUNDATION BOARD AND THE PRE-MERGER SISTER KENNY FOUNDATION BOARD (EXPLAINED FULLY BELOW). JAN MALCOLM SERVES AS PRESIDENT OF THE NEWLY MERGED COURAGE KENNY FOUNDATION."},{"explanation":"PART I, LINE 2E: ON JUNE 1, 2013, AS MORE FULLY DESCRIBED IN THE ATTACHED ARTICLES OF MERGER(EXHIBIT A), COURAGE FOUNDATION, INC. MERGED WITH AND INTO SISTER KENNY FOUNDATION(EIN:41-1952989), A MINNESOTA 317A NONPROFIT CORPORATION AND 501(C)(3) TAX EXEMPT ORGANIZATION. SISTER KENNY FOUNDATION IS THE SURVIVING AND SUCCESSOR ORGANIZATION. AS A RESULT AND FOR TAX REPORTING PURPOSES, ALL ASSETS AND LIABILITIES OF COURAGE FOUNDATION, INC. HAVE BEEN TRANSFERRED TO SISTER KENNY FOUNDATION AS OF JUNE 1, 2013. THE FUND BALANCE TRANSFERRED WAS $57,267,738. ON JUNE 5, 2013 SISTER KENNY FOUNDATION'S BOARD OF DIRECTORS APPROVED THE AMENDED AND RESTATED ARTICLES OF INCORPORATION AND THE THIRD AMENDED AND RESTATED BYLAWS FOR THE PURPOSE OF CHANGING ITS NAME TO COURAGE KENNY FOUNDATION. THE THIRD AMENDED AND RESTATED ARTICLES WERE FILED WITH THE MINNESOTA SECRETARY OF STATE ON JULY 15, 2013."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":410706118,"business_name_line1":"COURAGE CENTER","primary_activities":"COMPREHENSIVE REHABILITATION FACILITY","exempt_code_section":"501(C)(3)","public_charity_status":"LINE 7","controlled_organization":false,"legal_domicile_state":"MN","address_line1":"PO BOX 43 MAIL ROUTE 10890","city":"MINNEAPOLIS","state":"MN","zip":"554400043","name":"COURAGE CENTER","address":"PO BOX 43 MAIL ROUTE 10890, MINNEAPOLIS, MN, 554400043"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":0.9333333333333333},"Grant Itemization Coverage":{"score":0.9837819185645272},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":0.7893193181103695,"percentile":0.9694555972887795},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.02059912830642391,"percentile":0.9073725767705172},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.41041141159412087,"percentile":0.9725617777093319},"Asset Growth":{"score":-0.38795206894552314,"percentile":0.03376234827386895},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.3333333333333333,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":1.0,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.8000897170462388,"weight":20},"Accountability":{"score":1.0,"weight":14},"Sustainability":{"score":0.6469593786212126,"weight":13},"Growth":{"score":0.6596286345641776,"weight":8}},"Overall Score":{"score":0.7943508243547993,"percentile":0.658470978487267}},"source_xml":"201431349349303013_public.xml"},"sector":"Health","donation_categories":[],"zakat_policy":null},"error":null}