2018-12-19T13:37:04-06:00 2018-06-30 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2017-07-01 460366277 CHILDREN'S HOME FOUNDATION CHIL 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 RICK WEBER DEVELOPMENT DIRECTOR 6053346004 2018-11-30 1 LAURIE HANSON P00851848 6053391999 2018-11-30 8.39.233.107 2018-11-30 14:03:26 CS P BCC7DF2A838E86703654F11017E75D232FBEC976 401A7809F2AA56B1FE621E55666FA95C3E42E950 2017 2019-02-21 02:37:17Z RICK WEBER PO BOX 1749 SIOUX FALLS SD 571011749 22442891 0 X WWW.CHSSD.ORG/FOUNDATION X 1982 SD THE FOUNDATION PROVIDES FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. 15 15 0 390 0 0 4514451 3640587 0 0 2020998 3675271 128310 105228 6663759 7421086 2141189 3049365 0 0 565753 548034 0 0 890669 774494 563614 3481436 4161013 3182323 3260073 66363770 70575900 244636 237984 66119134 70337916 X THE PURPOSE OF CHILDREN'S HOME FOUNDATION IS TO PROVIDE FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. CHILDREN'S HOME SOCIETY PROVIDES SERVICES PRIMARILY TO CHILDREN AGES 4-14, MOST ARE VICTIMS OF EXTREME ABUSE OR NEGLECT. PROGRAMS OF CHILDREN'S HOME SOCIETY INCLUDE EMERGENCY SHELTER, FORENSIC INTERVIEW, RESIDENTIAL TREATMENT, EDUCATION, PREGNANCY & EARLY CHILDHOOD NURSING CARE, EARLY PREVENTION TRAINING, FOSTER CARE & ADOPTION SERVICES. 0 0 3049365 3049365 CHILDREN'S HOME FOUNDATION PROVIDES FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. THE FOUNDATION PROVIDED THE SOCIETY WITH CASH AND IN-KIND CONTRIBUTIONS OF $3,023,838 DURING THE FISCAL YEAR ENDED JUNE 30, 2018. CONTRIBUTIONS OF $25,527 WERE ALSO MADE TO SANFORD'S CHILD ADVOCACY CENTER, CHILD'S VOICE TO HELP FUND THE CENTER. 3049365 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 18 1 1 0 0 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X X TAMI GRONSETH 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 SCOTT SLETTEN PRESIDENT - LEFT 10/2017 2.00 X X 0 0 0 SCOTT BARBOUR PRESIDENT 2.00 X X 0 0 0 JEFF SKINNER VICE PRESIDENT 2.00 X X 0 0 0 JOHN BREWER TREASURER 2.00 X X 0 0 0 JULIE ANDERSON-FRIESEN SECRETARY 2.00 X X 0 0 0 LINDA DAUGAARD SECRETARY - LEFT 10/2017 2.00 X X 0 0 0 GARY BROWN DIRECTOR 2.00 X 0 0 0 GEORGE ROBERTS DIRECTOR - LEFT 10/2017 2.00 X 0 0 0 JENNIFER KIRBY DIRECTOR 2.00 X 0 0 0 GREG BLOMBERG DIRECTOR 2.00 X 0 0 0 JOE SZTAPKA DIRECTOR 2.00 X 0 0 0 JEFF DENISON DIRECTOR 2.00 X 0 0 0 MICHELLE POE DIRECTOR - LEFT 10/2017 2.00 X 0 0 0 JACK STENGEL DIRECTOR - LEFT 10/2017 2.00 X 0 0 0 MIKE BUCKINGHAM DIRECTOR 2.00 X 0 0 0 BOB BAKER DIRECTOR - JOINED 10/2017 2.00 X 0 0 0 KIM BURMA DIRECTOR - JOINED 10/2017 2.00 X 0 0 0 LORI LEWISON DIRECTOR - JOINED 10/2017 2.00 X 0 0 0 BILL LINDQUIST DIRECTOR - JOINED 10/2017 2.00 X 0 0 0 DAVE SCHMIDT DIRECTOR - JOINED 10/2017 2.00 X 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 50.00 X 0 115175 51912 0 115175 51912 0 0 1 0 FIRST PREMIER BANK 601 S MINNESOTA AVE SIOUX FALLS SD 57104 BANKING & INVESTMENT 170969 1 467401 3173186 231003 3640587 1009954 1009954 17542420 14877103 2665317 2665317 2665317 174136 467401 124443 49693 49693 35290 680 34610 34610 40504 19579 20925 20925 7421086 0 0 3780499 3049365 3049365 162914 19550 143364 313930 313930 21477 21477 20298 20298 29415 29415 16101 16101 185328 185328 47861 47861 25200 25200 7595 7595 3526 3526 1702 1702 BAD DEBT EXPENSE 185482 185482 DONOR CULTIVATION 39774 39774 OTHER FUNDRAISING EXPEN 39187 39187 EQUIPMENT MAINTENANCE 10656 10656 1202 1202 4161013 3049365 220979 890669 2495297 2775961 725699 414399 6716 24992 54804 49252 9078 5552 57427631 61829289 5699349 5525707 66363770 70575900 173573 177921 71063 60063 244636 237984 X 18280264 19393227 11150873 13224495 36687997 37720194 66119134 70337916 66363770 70575900 X 3260073 1101048 -142339 X 0 1 X 1 0 X X 2 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 460224542 7 1 3023838 0 CLASS OF SUPPORTED ORGANIZATION 460224542 3 0 25527 0 2 3049365 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART I, LINE 11H CHILDREN'S HOME FOUNDATION PROVIDED IN-KIND DONATIONS OF BOOKS, CLOTHING AND FOOD TO CHILDREN'S HOME SOCIETY. THE IN-KIND DONATIONS WERE VALUED AT $191,466. THE IN-KIND DONATION IS INCLUDED IN THE TOTAL DONATION LISTED ON SCHEDULE A, PART I, LINE 12G. IN ADDITION TO MAKING PAYMENTS TO THE IDENTIFIED SUPPORTED ORGANIZATION, THE FOUNDATION MADE A PAYMENT TO ITS CLASS OF SUPPORTED ORGANIZATIONS. THE CLASS OF SUPPORTED ORGANIZATIONS ARE IDENTIFIED IN THE ARTICLES OF INCORPORATION AS OTHER INSTITUTIONS PROVIDING SERVICES TO CHILDREN. A DONATION OF $25,527 WAS PROVIDED TO SANFORD - CHILD'S VOICE, EIN 46-0447693, AN ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE, AND IS DESCRIBED IN SECTION 501(C)(3) OF THE CODE. SCHEDULE A, PART IV, LINE 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA IS SPECIFICALLY IDENTIFIED AS A SUPPORTED ORGANIZATION IN THE GOVERNING DOCUMENTS. IN ADDITION, THE ARTICLES OF INCORPORATION IDENTIFY OTHER INSTITUTIONS PROVIDING SERVICES TO CHILDREN AS A CLASS OF SUPPORTED ORGANIZATIONS FOR WHICH THE FOUNDATION MAY PROVIDE FINANCIAL AND OTHER SUPPORT. 56203792 1334278 4289139 2341783 20882 59464544 49122926 2130023 7262004 2311161 56203792 52484263 1004249 -2218175 3997 2143414 49122926 51954602 1757757 620486 1195 1847387 52484263 43814478 1853579 7812953 1526408 51954602 0.23980 0.62330 0.13690 1 0 54804 49252 5552 5552 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS 2437783 INTEREST RECEIVABLE 59492 CASH SURRENDER VALUE OF LIFE INSURANCE 972875 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2055557 5525707 DUE TO CHILDREN'S HOME SOCIETY 60063 60063 X 8448765 1101048 206133 -236145 1071036 7377729 185328 -141971 43357 7421086 4323789 206133 141971 348104 3975685 185328 185328 4161013 PART V, LINE 4: DISTRIBUTIONS FROM THE ENDOWMENTS ARE PROVIDED TO SUPPORT THE PROGRAMS AND SERVICES OF THE CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A SOUTH DAKOTA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. THE FOUNDATION HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ENTITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF ANNUITY OBLIGATIONS 11,718. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 39,751. CHANGE IN VALUE OF TRUSTS -287,614. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE -124,443. GAMING EXPENSE -680. REVENUE NETTED TO EXPENSE FOR GAAP 2,731. COST OF GOODS SOLD -19,579. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 124,443. REVENUE NETTED TO EXPENSE FOR GAAP -2,731. GAMING EXPENSE 680. COST OF GOODS SOLD 19,579. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 185,328. ORION CLASSIC GOLF EVENT 497610 401521 96089 13399 40139 51663 JON CRANE ART AUCTION 143927 65880 78047 3822 200 15220 641537 467401 174136 13399 43961 200 66883 124443 49693 35290 680 1 0.40000 35290 680 680 34610 SD 0 THE STATE OF SOUTH DAKOTA DOES NOT REQUIRE LICENSING FOR RAFFLES. 0 1 0 1.00000 TAMMY ROBERTS PO BOX 1749 SIOUX FALLS SD 57101 0 THOMAS ROBERTS 680 COORDINATED AND CONDUCTED RAFFLE. X 0 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA PO BOX 1749 SIOUX FALLS SD 571011749 460224542 501(C)(3) 2832372 191466 FAIR MARKET VALUE BOOKS, CLOTHING, FOOD GENERAL SUPPORT SANFORD - CHILD'S VOICE 1305 WEST 18TH STREET SIOUX FALLS SD 571175039 460447693 501(C)(3) 25527 GENERAL SUPPORT 2 PART I, LINE 2: CHILDREN'S HOME FOUNDATION EXISTS TO FUND CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA AND TO ENCOURAGE AND ASSIST OTHER INSTITUTIONS PROVIDING SERVICES TO WOMEN AND CHILDREN. THERE ARE NO FORMAL GRANT REQUIREMENTS THAT EXIST BETWEEN CHILDREN'S HOME FOUNDATION AND CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA BECAUSE OF THE RELATIONSHIP THAT EXISTS BETWEEN THE TWO ORGANIZATIONS. NO FORMAL GRANT REQUIREMENTS EXIST BETWEEN CHILDREN'S HOME FOUNDATION AND SANFORD'S CHILD'S VOICE AS THIS PROGRAM WAS PREVIOUSLY OPERATED BY CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. ALL DISTRIBUTIONS TO SANFORD ARE RESTRICTED ENDOWMENTS HELD BY CHILDREN'S HOME FOUNDATION. THESE RESTRICTED ENDOWMENT FUNDS WERE PREVIOUSLY GIVEN TO CHILDREN'S HOME SOCIETY IN SUPPORT OF OPERATING THE PROGRAM THROUGH THE FUNDRAISING EFFORTS OF CHILDREN'S HOME FOUNDATION. THESE FUNDS ARE DISTRIBUTED ANNUALLY TO CHILDREN'S HOME FOUNDATION IN ACCORDANCE WITH AGENCY POLICY AND GIVEN TO SANFORD'S CHILD'S VOICE WHICH NOW PROVIDES THESE SERVICES. X X 0 1 X X 0 1 0 0 0 1 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 0 108742 0 5687 0 746 0 33222 0 19492 0 167889 0 0 PART I, LINE 1A THE MANAGEMENT TEAM AND BOARD MEMBER SPOUSES, ON OCCASION, WILL TRAVEL IN COMPANY VEHICLES WHEN ATTENDING ONE OF OUR FUNDRAISERS AND/OR ANNUAL MEETING EITHER IN SIOUX FALLS OR RAPID CITY. PART I, LINE 1B SPOUSAL TRAVEL REIMBURSEMENT IS DETERMINED BY THE BOARD. EXPENSES THAT ARE MINIMAL AND NOT EXCESSIVE WILL BE REIMBURSED BY CHS PROVIDED THE COMPANION-SPOUSE DOES NOT TRAVEL SEPARATELY FROM HIS/HER CHS-EMPLOYED SPOUSE. ADDITIONAL COSTS FOR VEHICLE TRAVEL AND LODGING ARE NOT INCURRED AS A RESULT OF SPOUSAL TRAVEL. PART I, LINE 4B THE DEFERRED COMPENSATION PLANS FOR THE DEVELOPMENT DIRECTOR WERE INITIATED ON JUNE 30, 2009 AND NOVEMBER 15, 2017. NO PAYMENTS WERE MADE TO THE DEVELOPMENT DIRECTOR IN FY 2018. PAYMENTS WILL BE MADE ON THESE DEFERRED COMPENSATION PLANS JUNE 28, 2021 AND JUNE 28, 2022 IN THE FORM OF A LUMP SUM CASH PAYMENT. PART I, LINE 6 THE APPROVED YEAR-END BONUS FOR RICK WEBER WAS ACCRUED AS OF 6/30/2018. THIS ACCRUED COMPENSATION IS CONTINGENT ON THE OVERALL PERFORMANCE AND FUTURE EXPECTATIONS FOR UPCOMING FISCAL YEARS AND IS NOT GUARANTEED. X 3 15450 FAIR MARKET VALUE X 9 104172 AVG OF HIGH & LOW PRICES X OTHER 49 111381 FAIR MARKET VALUE 6 0 1 0 PART I, LINE 33: THE FOUNDATION AUCTIONS MOST NON-CASH CONTRIBUTIONS RECEIVED THAT ARE NOT NEEDED BY CHILDREN'S HOME FOUNDATION OR CHILDREN'S HOME SOCIETY. FORM 990, PART VI, SECTION A, LINE 1 THE BOARD OF DIRECTORS, BY RESOLUTIONS ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, MAY DESIGNATE ONE OR MORE COMMITTEES, EACH OF WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE THE EXERCISE AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION; BUT THE DESIGNATION OF SUCH COMMITTEES AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS; OR ANY INDIVIDUAL DIRECTORS, OF ANY RESPONSIBILITY IMPOSED BY LAW. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF CHILDREN'S HOME SOCIETY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE DEVELOPMENT DIRECTOR, MANAGEMENT PERSONNEL FROM THE CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA, AND THE BOARD OF DIRECTORS ALL REVIEW FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY SENDS A COPY OF THE CONFLICT OF INTEREST POLICY AND A QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST TO ITS BOARD OF DIRECTORS AND KEY MANAGEMENT EMPLOYEES. THE BOARD AND KEY MANAGEMENT EMPLOYEES ARE COVERED BY THE POLICY. POTENTIAL AND ACTUAL CONFLICTS ARE REVIEWED BY THE KEY MANAGEMENT EMPLOYEES AND THE BOARD PRESIDENT. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE PERSON WITH THE CONFLICT MAY BE ASKED TO ABSTAIN FROM PARTICIPATION IN DISCUSSIONS AND DECISIONS OR, DEPENDING ON THE CIRCUMSTANCES, THE PERSON MAY BE ASKED TO RESIGN. IF THE PERSON REFUSES TO RESIGN, THIS PERSON IS SUBJECT TO REMOVAL FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS HAS A DEVELOPMENT DIRECTOR COMPENSATION COMMITTEE WHICH ANNUALLY DETERMINES COMPENSATION FOR THE DEVELOPMENT DIRECTOR. CHILDREN'S HOME SOCIETY ACTS AS COMMON PAYMASTER FOR THE FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC ON OUR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -287,614. CHANGE IN VALUE OF ANNUITY OBLIGATION 11,718. INCREASE IN LIFE INSURANCE CASH VALUE 39,751. TRANSFER FROM CHILDREN'S HOME SOCIETY 93,806. CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA PO BOX 1749 SIOUX FALLS SD 571011749 460224542 TO PROVIDE HOUSING AND CARE FOR BEHAVIORALLY CHALLENGED CHILDREN. SD 501(C)(3) LINE 7 N/A 0 HAYWARD MEMORIAL TESTAMENTARY TRUST 100 S PHILLIPS AVE SIOUX FALLS SD 57104 466010897 PROVIDE BENEFITS TO ORGANIZATIONS THAT PROMOTE CHARITABLE PURPOSES SD 501(C)(3) LINE 12A, I N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0