2015-02-16T14:59:41-06:00 2014-06-30 420714325 MCGLADREY LLP 110 SOUTH PHILLIPS AVE SUITE 300 SIOUX FALLS SD 571046721 990 2013-07-01 311748533 SIOUX FALLS AREA COMMUNITY FOUNDATION INC SIOU 6053367055 200 N CHERAPA PLACE SIOUX FALLS SD 571032205 ANDREW T PATTERSON PRESIDENT/CEO 6053367055 2015-02-17 1 TRACY A PETERSON P00267335 6053369955 2013 2016-02-25 16:41:14Z ANDREW T PATTERSON 200 N CHERAPA PLACE SIOUX FALLS SD 571032205 31698360 0 X WWW.SFACF.ORG X 1984 SD SFACF IS A PUBLICLY-SUPPORTED COMMUNITY FOUNDATION. ITS PRIMARY ACTIVITY IS GRANTMAKING. 15 15 9 300 0 -5521 13921843 11546205 0 0 4943342 4037203 4164 7228 18869349 15590636 8005412 8147546 0 0 636840 654277 0 0 385024 657470 713767 9299722 9515590 9569627 6075046 100675247 117383129 19479727 22893589 81195520 94489540 X IN PARTNERSHIP WITH DONORS, SIOUX FALLS AREA COMMUNITY FOUNDATION ("SFACF") PROVIDES PHILANTHROPIC LEADERSHIP THAT ASSURES THE QUALITY OF LIFE IN OUR AREA, FOR GOOD, FOR EVER. THE COMMUNITY FOUNDATION CULTIVATES PHILANTHROPY BY INSPIRING NEW GENERATIONS OF DONORS TO NURTURE SIOUX FALLS' POSITION AS A NATIONALLY RECOGNIZED CHARITABLE FRONTRUNNER. TO THAT END, SFACF MANAGES AND GROWS ENDOWMENTS AND DIRECTS CHARITABLE GRANTS TO SOCIAL, CULTURAL, EDUCATIONAL, RELIGIOUS, COMMUNITY DEVELOPMENT, AND ENVIRONMENTAL ACTIVITIES THAT ADDRESS THE AREA'S NEEDS AND OPPORTUNITIES. THIS EMPHASIS ON GROWING LONG-TERM CHARITABLE ENDOWMENTS ASSURES THAT THE STABILITY AND QUALITY OF LIFE WE ENJOY TODAY WILL BE SUSTAINED FOR GENERATIONS TO COME, IN GOOD TIMES OR BAD.SFACF SERVES MINNEHAHA, LINCOLN, MCCOOK, AND TURNER COUNTIES AND COMMUNITIES WITHIN A 25-MILE RADIUS OF THE CITY OF SIOUX FALLS, SOUTH DAKOTA. 0 0 8960953 8147546 SIOUX FALLS AREA COMMUNITY FOUNDATION IS A PUBLICLY SUPPORTED COMMUNITY FOUNDATION THAT ATTRACTS, MANAGES, AND DISTRIBUTES CHARITABLE CAPITAL. ITS PRIMARY SERVICE AREA IS THE SIOUX FALLS MSA, A FOUR-COUNTY AREA WITH A POPULATION OF APPROXIMATELY 250,000, AND OTHER COMMUNITIES WITHIN A 25-MILE RADIUS OF THE CITY OF SIOUX FALLS, SOUTH DAKOTA.SFACF'S PRIMARY ACTIVITY IS GRANTMAKING AIMED AT IMPROVING THE QUALITY OF LIFE IN THE SERVICE AREA, FOR GOOD, FOR EVER. IN FY 2014, OF MORE THAN 1,600 GRANTS MADE, 117 STUDENTS BENEFITED FROM COMPETITIVELY AWARDED SCHOLARSHIPS AND NEARLY 70 COMPETITIVELY AWARDED GRANTS WERE MADE TO ORGANIZATIONS THAT SOUGHT TO ADDRESS THE AREA'S MOST PRESSING NEEDS AND OPPORTUNITIES. IN ALL, MORE THAN 235 CHARITABLE ORGANIZATIONS RECEIVED SUPPORT IN PROGRAM AREAS THAT INCLUDE ARTS AND HUMANITIES, COMMUNITY DEVELOPMENT, EDUCATION, ENVIRONMENT, HEALTH, HUMAN SERVICES AND RELIGION. ONE HUNDRED SIXTY-ONE (161) OF THESE ORGANIZATIONS ARE ELIGIBLE FOR ANNUAL DISTRIBUTIONS FROM DESIGNATED OR AGENCY ENDOWMENTS.PUBLIC COMMUNICATION IS A COMMUNITY FOUNDATION PRIORITY. SFACF PUBLISHES A QUARTERLY NEWSLETTER THAT REACHES MORE THAN 8,153 HOUSEHOLDS AND BUSINESSES. ITS ANNUAL REPORT IS AN INSERT TO THE LARGEST DAILY NEWSPAPER IN THE STATE WITH A DISTRIBUTION OF APPROXIMATELY 30,000. AN ADDITIONAL 956 COPIES ARE MAILED TO IN- AND OUT-OF-STATE DONORS. THE NEWSLETTERS, ANNUAL REPORT, AND FINANCIAL STATEMENTS ARE POSTED ON SFACF'S WEBSITE ALONG WITH SCHOLARSHIP APPLICATIONS AND OTHER INFORMATION OF INTEREST TO THE GENERAL PUBLIC.SFACF HAS MET AND ADHERES TO NATIONAL STANDARDS FOR COMMUNITY FOUNDATIONS IN THE U.S. AS ESTABLISHED BY THE COUNCIL ON FOUNDATIONS, WWW.COF.ORG, ARLINGTON, VIRGINIA. 8960953 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 9 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 SD X X X MIKE FINNEGAN CONTROLLER 6053367055 200 N CHERAPA PLACE SIOUX FALLS SD 571032205 JOHN HENKHAUS CHAIR OF THE BOARD 5.00 X 0 0 0 DR MICHAEL OLSON VICE CHAIR OF THE BOARD 2.00 X 0 0 0 DOUG HAJEK SECRETARY 1.50 X 0 0 0 SANDRA PAY TREASURER, CHAIR FINANCE 1.50 X 0 0 0 SCOTT CHRISTENSEN MEMBER 1.00 X 0 0 0 HOLLY BRUNICK MEMBER 1.00 X 0 0 0 MARTHA CARLSON CHAIR GRANTS 1.50 X 0 0 0 GREG CARMON MEMBER 1.00 X 0 0 0 SARA CROSBY VICE CHAIR GRANTS 1.00 X 0 0 0 JAY HUIZENGA CHAIR DEVELOPMENT 0.50 X 0 0 0 ANGELINE LAVIN CHAIR INVESTMENT 1.50 X 0 0 0 TOM MCDOWELL MEMBER 1.50 X 0 0 0 MARY JO MURRY MEMBER 1.50 X 0 0 0 JEFF STRAND CHAIR AUDIT 2.00 X 0 0 0 JAYNA VOSS CHAIR LEGAL 3.00 X 0 0 0 CANDIS HANSON PRESIDENT/CEO 50.00 X 112479 0 19333 ANDREW PATTERSON VICE PRESIDENT 48.00 X 93406 0 18320 205885 0 37653 1 0 0 0 JANS CORPORATION 600 E 52ND NORTH SIOUX FALLS SD 57104 GENERAL CONTRACTOR 748541 1 120738 181100 11244367 3492264 11546205 2351769 2351769 17782086 16096652 1685434 1685434 1685434 18300 181100 11072 7228 7228 15590636 0 0 4044431 7917996 7917996 229550 229550 261276 114961 49642 96673 306756 134973 58284 113499 28081 12356 5335 10390 18112 7969 3441 6702 40052 17623 7610 14819 3272 3272 21651 7345 7345 6961 135783 135783 1310 1310 56746 6782 49964 73588 29436 13941 30211 18046 7218 3610 7218 25143 10057 5029 10057 2205 882 441 882 4559 1824 911 1824 49142 19657 9828 19657 11238 4495 2248 4495 LIFE INSURANCE PREMIUM 167435 167435 DIRECT FUND EXPENSE 123131 123131 SPECIAL PROJECTS EXPENS 8595 8595 ORGANIZATION DUES 8305 2885 1224 4196 3618 724 2894 9515590 8960953 169613 385024 10220626 11222136 805270 1342360 26281 6598 1768042 122144 1349798 1645898 77654456 91105831 5294474 6463277 5324342 5597029 100675247 117383129 318887 83698 244974 225600 18915866 22584291 19479727 22893589 X 72880693 84870075 3193402 4062070 5121425 5557395 81195520 94489540 100675247 117383129 X 6075046 10436650 -3217676 X 0 1 X 1 0 X 10556184 19353088 10781240 13937443 11564505 66192460 10556184 19353088 10781240 13937443 11564505 66192460 18268066 47924394 1525443 1557018 1780558 2112304 2351769 9327092 75519552 0.63460 0.62580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 376 7935949 5862732 39368046 1 1 63212198 3193172 10704106 1939144 654885 74515447 55530421 3737330 6418690 1893463 580780 63212198 52360646 5102153 270102 1688397 514083 55530421 42550787 3085984 9048120 1834838 489407 52360646 33808278 6230847 4414099 1499194 403242 42550788 0.88850 0.07460 0.03690 0 0 206000 206000 1320294 30204 1290090 143619 87867 55752 98129 4073 94056 1645898 6460927 F 2350 F 6463277 CHARITABLE GIFT ANNUITIES PAYABLE 350879 ASSETS HELD FOR OTHERS 20429052 SPLIT-INTEREST AGREEMENTS 1804360 22584291 X 21241369 10436650 -4796989 5639661 15601708 -11072 -11072 15590636 7947349 11072 11072 7936277 1579313 1579313 9515590 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED NEW GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FOUNDATION ADOPTED THIS NEW GUIDANCE FOR THE YEAR ENDED JUNE 30, 2010. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 226,562. AGENCY FUNDS -5,023,551. PART XI, LINE 4B - OTHER ADJUSTMENTS: CITY BLOSSOM FUNDRAISING EVENT -11,072. PART XII, LINE 2D - OTHER ADJUSTMENTS: CITY BLOSSOM FUNDRAISING EVENT 11,072. PART XII, LINE 4B - OTHER ADJUSTMENTS: AGENCY ENDOWMENT EXPENSES 1,579,313. CENTRAL AMERICA AND THE CARRIBBEAN 0 0 INVESTMENTS 2844718 0 0 0 0 0 0 2844718 0 2844718 1 0 1 1 0 0 CITY BLOSSOM 199400 181100 18300 5292 5780 199400 181100 18300 5292 5780 11072 7228 1 ABIDING SAVIOR FREE LUTHERAN CHURCH 4100 S BAHNSON AVENUE SIOUX FALLS SD 57103 460406443 501(C)(3) 22257 GENERAL SUPPORT; VARIOUS PROGRAMS ACTIVE GENERATIONS 2300 W 46TH STREET SIOUX FALLS SD 57105 460305500 501(C)(3) 15939 GENERAL SUPPORT; MEALS ON WHEELS; VARIOUS PROGRAMS ALEXANDRIA TECHNICAL & COMMUNITY COLLEGE FOUNDATION 1601 JEFFERSON STREET ALEXANDRIA MN 56308 411272662 501(C)(3) 110000 SCHOLARSHIP SUPPORT ALPHA CENTER 801 E 41ST STREET SIOUX FALLS SD 57105 363347022 501(C)(3) 8000 GENERAL SUPPORT AMERICAN LEGION - POST 23 PO BOX 370 GARRETSON SD 57030 466015368 501(C)(19) 5000 REPAIR TO PUBLIC MEETING SPACE AUGUSTANA COLLEGE 2001 S SUMMIT AVENUE SIOUX FALLS SD 57197 460224588 501(C)(3) 236368 GENERAL SUPPORT; SCHOLARSHIP SUPPORT; VARIOUS PROGRAMS AVERA HEALTH FOUNDATION 3900 W AVERA DRIVE SUITE 301 SIOUX FALLS SD 57108 460367530 501(C)(3) 68078 GENERAL SUPPORT; VARIOUS PROGRAMS AVERA MCKENNAN HOSPITAL & UNIVERSITY HEALTH CENTER 1325 S CLIFF AVENUE PO BOX 5045 SIOUX FALLS SD 57117 460224743 501(C)(3) 55210 DOUGHERTY HOSPICE HOUSE; SOCIAL MEDIA SAFETY EVENT BALTIC SCHOOL DISTRICT 49-1 PO BOX 309 BALTIC SD 57003 466002576 SCHOOL DISTRICT 6500 VARIOUS PROGRAMS BATTLESHIP SOUTH DAKOTA MEMORIAL FOUNDATION 7604 W EMILY STREET SIOUX FALLS SD 57106 466015380 501(C)(3) 16416 ANNUAL ENDOW DIST BOY SCOUTS OF AMERICA - SIOUX COUNCIL 800 N WEST AVENUE SIOUX FALLS SD 57104 460224599 501(C)(3) 7673 GENERAL SUPPORT BOYS & GIRLS CLUBS OF THE SIOUX EMPIRE 824 E 14TH STREET SIOUX FALLS SD 57104 460399482 501(C)(3) 11925 GENERAL SUPPORT BOYS & GIRLS CLUB OF THE COACHELLA VALLEY FOUNDATION 42 - 600 COOK STREET 120 PALM DESERT CA 92211 330049502 501(C)(3) 50000 ENDOWMENT SUPPORT BRANDON VALLEY BAND PARENTS INC PO BOX 886 BRANDON SD 57005 460444512 501(C)(3) 6500 EQUIPMENT PURCHASES CALVARY CATHEDRAL 500 S MAIN AVENUE SIOUX FALLS SD 57104 460225354 501(C)(3) 16000 GENERAL SUPPORT CAMPUS CRUSADE FOR CHRIST-NATIONAL 100 LAKE HART DRIVE ORLANDO FL 32832 956006173 501(C)(3) 5700 MINISTRY SUPPORT; PRIORITY ASSOCIATES CATHOLIC COMMUNITY FOUNDATION FOR EASTERN SOUTH DAKOTA 523 N DULUTH AVENUE SIOUX FALLS SD 57104 466068924 501(C)(3) 26200 PROGRAM SUPPORT: BROOM TREE CAMP CATHOLIC DIOCESE OF SIOUX FALLS 523 N DULUTH AVENUE SIOUX FALLS SD 57104 466000424 501(C)(3) 20573 GENERAL SUPPORT; BUILDING FUND; VARIOUS PROGRAMS CENTRAL MINNESOTA CHRISTIAN SCHOOL 204 SCHOOL STREET PRINSBURG MN 56281 410784388 501(C)(3) 10000 BUILDING FUND CHILDREN'S HOME FOUNDATION 801 N SYCAMORE AVENUE PO BOX 1749 SIOUX FALLS SD 57101 460366277 501(C)(3) 172731 GENERAL SUPPORT; CHILDREN'S INN; VARIOUS PROGRAMS CHRIST THE KING CHURCH 1501 W 26TH STREET SIOUX FALLS SD 57105 460247335 501(C)(3) 23200 GENERAL SUPPORT; CAPITAL CAMPAIGN; BUILDING MAINTENANCE CITY OF BALTIC PO BOX 327 BALTIC SD 57003 466003940 MUNICIPAL 6200 FIRE DEPT EQUIP CITY OF SIOUX FALLS PARKS AND RECREATION 100 E SIXTH STREET SIOUX FALLS SD 57104 466000425 MUNICIPAL 39432 PARK SUPPORT; LIBRARY SUPPORT; VARIOUS PROGRAMS COLGATE ROCHESTER CROZER DIVINITY SCHOOL 1100 S GOODMAN STREET ROCHESTER NY 14620 160743916 501(C)(3) 5362 SCHOLARSHIP SUPPORT COLLEGE OF THE DESERT FOUNDATION 43500 MONTEREY AVENUE PALM DESERT CA 92260 953829219 501(C)(3) 5000 GENERAL SUPPORT COMMUNITY INDOOR TENNIS CENTER 512 E SANDPIPER TRAIL SIOUX FALLS SD 57108 452784394 501(C)(3) 553110 OPERATIONAL SUPPORT COMMUNITY REFORMED CHURCH 6800 E 41ST STREET SIOUX FALLS SD 57110 460365454 501(C)(3) 8000 GENERAL FUND; VISION FUND CONCORDIA COLLEGE - MOORHEAD 901 EIGHTH STREET MOORHEAD MN 56562 410693977 501(C)(3) 5965 SCHOLARSHIP SUPPORT CORONADO UNITED METHODIST CHURCH 201 S PENINSULA AVENUE NEW SMYRNA BEACH FL 32169 591168971 501(C)(3) 5000 GENERAL SUPPORT CREIGHTON UNIVERSITY PO BOX 30282 OMAHA NE 68103 470376583 501(C)(3) 5000 BLUJAY JAMBOREE DAKOTA PLAYERS 2800 S GARFIELD AVENUE SIOUX FALLS SD 57105 272787100 501(C)(3) 5000 EDUCATION AND OUTREACH PROJECT DAKOTA STATE UNIVERSITY FOUNDATION 820 N WASHINGTON AVENUE HESTON HALL 310 MADISON SD 57042 237299995 501(C)(3) 1003500 INSTITUTE OF TECHNOLOGY; SCHOLARSHIP SUPPORT DAKOTA WESLEYAN UNIVERSITY 1200 W UNIVERSITY AVENUE MITCHELL SD 57301 460224589 501(C)(3) 107000 GENERAL SUPPORT; SCHOLARSHIP SUPPORT DIRECT LINE 213 W NINTH STREET SIOUX FALLS SD 57104 900387693 501(C)(3) 5000 GENERAL SUPPORT DOW RUMMEL VILLAGE 1321 W DOW RUMMEL STREET SIOUX FALLS SD 57104 460271277 501(C)(3) 10106 ANNUAL ENDOW DIST DOWNTOWN SIOUX FALLS INC SUITE 102 230 S PHILLIPS AVENUE SIOUX FALLS SD 57104 363627217 501(C)(4) 5000 PUBLIC EVENTS EARLY FORD V-8 FOUNDATION & MUSEUM PO BOX 284 2181 GENERAL DOOLITTLE DRIVE AUBURN IN 46706 943152163 501(C)(3) 5000 INTERN PROGRAM EISENHOWER MEDICAL CENTER 39000 BOB HOPE DRIVE RANCHO MIRAGE CA 92270 956130458 501(C)(3) 13000 GENERAL SUPPORT ELK POINT-JEFFERSON EDUCATIONAL FOUNDATION 402 S DOUGLAS PO BOX 578 ELK POINT SD 57025 452531813 501(C)(3) 5800 ANNUAL ENDOW DIST EMBE 300 W 11TH STREET SIOUX FALLS SD 57104 460234998 501(C)(3) 52225 GENERAL SUPPORT; ANNUAL ENDOW DIST; VARIOUS PROGRAMS EPISCOPAL DIOCESE OF SOUTH DAKOTA 500 S MAIN AVENUE SIOUX FALLS SD 57104 460452261 501(C)(3) 67243 ANNUAL ENDOW DIST EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY 4800 W 57TH STREET PO BOX 5038 SIOUX FALLS SD 57117 450228055 501(C)(3) 5500 VARIOUS PROGRAMS FACE IT TOGETHER SIOUX FALLS INC 2011 W 26TH STREET SUITE 203 SIOUX FALLS SD 57105 943472044 501(C)(3) 47300 GENERAL SUPPORT FACE IT TOGETHER INC PO BOX 2695 SIOUX FALLS SD 57101 272501220 501(C)(3) 810000 GENERAL SUPPORT FAMILY CONNECTION 303 N MINNESOTA AVENUE PO BOX 100 SIOUX FALLS SD 57101 460435140 501(C)(3) 6562 GENERAL SUPPORT; ANNUAL ENDOW DIST; CHILDREN'S CONNECTION FEEDING SOUTH DAKOTA 3511 N FIRST AVENUE SIOUX FALLS SD 57104 363293534 501(C)(3) 48230 GENERAL SUPPORT; FOOD PANTRY; BACK PACK PROGRAM FELLOWSHIP OF CHRISTIAN ATHLETES 8701 LEEDS ROAD KANSAS CITY MO 64129 431469296 501(C)(3) 9000 GENERAL SUPPORT; VARIOUS PROGRAMS FIRST BAPTIST CHURCH - SIOUX FALLS 1401 S COVELL AVENUE SIOUX FALLS SD 57105 431966375 501(C)(3) 15311 GENERAL SUPPORT; ANNUAL ENDOW DIST FIRST CONGREGATIONAL CHURCH OF SIOUX FALLS 300 S MINNESOTA AVENUE SIOUX FALLS SD 57104 460225435 501(C)(3) 14981 GENERAL SUPPORT; VARIOUS PROGRAMS FIRST EVANGELICAL FREE CHURCH 2601 W 69TH STREET SIOUX FALLS SD 57108 460281277 501(C)(3) 6200 GENERAL SUPPORT; MISSION TRIP FUND FIRST LUTHERAN CHURCH 327 S DAKOTA AVENUE SIOUX FALLS SD 57104 460232600 501(C)(3) 83131 GENERAL SUPPORT; VARIOUS PROGRAMS FIRST UNITED METHODIST CHURCH FOUNDATION OF SIOUX FALLS 401 S SPRING AVENUE SIOUX FALLS SD 57104 460355004 501(C)(3) 10206 GENERAL SUPPORT; ANNUAL ENDOW DIST FRIENDS OF SOUTH DAKOTA PUBLIC BROADCASTING 300 N DAKOTA AVENUE 104 SIOUX FALLS SD 57104 237310698 501(C)(3) 118192 GENERAL SUPPORT GIRL SCOUTS - DAKOTA HORIZONS COUNCIL 1101 S MARION ROAD SIOUX FALLS SD 57106 460250744 501(C)(3) 18945 ANNUAL ENDOW DIST; VARIOUS PROGRAMS GLORIA DEI LUTHERAN CHURCH 5500 E 57TH STREET SIOUX FALLS SD 57108 460382186 501(C)(3) 26275 GENERAL SUPOORT; VARIOUS PROGRAMS GOOD SHEPHERD MINISTRY CENTER INC 300 N MAIN AVENUE SIOUX FALLS SD 57104 460347905 501(C)(3) 7021 GENERAL SUPPORT GOOD360 1330 BRADDOCK PLACE SUITE 600 ALEXANDRIA VA 22314 541282616 501(C)(3) 6600 GENERAL SUPPORT GREAT BEAR RECREATION PARK INC 2401 W 49TH STREET SIOUX FALLS SD 57106 460417880 501(C)(4) 6620 ADAPTIVE SKI EQUIPMENT GREAT PLAINS ZOO & DELBRIDGE MUSEUM 805 S KIWANIS AVENUE SIOUX FALLS SD 57104 466015015 501(C)(3) 97861 GENERAL SUPPORT; EDUCATION CENTER; FALCON EXHIBIT HABITAT FOR HUMANITY OF GREATER SIOUX FALLS INC 721 E AMIDON STREET SIOUX FALLS SD 57104 460407140 501(C)(3) 32093 GENERAL SUPPORT; CAPTIAL CAMPAIGN HARMONY SOUTH DAKOTA 2522 W 41ST STREET SUITE 125 SIOUX FALLS SD 57105 463296505 501(C)(3) 10000 AFTER-SCHOOL MUSIC PROGRAM HELPLINE CENTER 1000 N WEST AVENUE 310 SIOUX FALLS SD 57104 237424387 501(C)(3) 11308 GENERAL SUPPORT; VARIOUS PROGRAMS HOPE LUTHERAN CHURCH 1700 S CLIFF AVENUE SIOUX FALLS SD 57105 460253194 501(C)(3) 16850 GENERAL SUPPORT; FOOD PANTRY PROGRAM ICE SPORTS ASSOCIATION 108 S DAKOTA AVENUE SIOUX FALLS SD 57104 271234271 501(C)(3) 47240 CAPITAL CAMPAIGN; GENERAL & PROGRAM SUPPORT INTER-LAKES COMMUNITY ACTION PARTNERSHIP INC 111 N VAN EPS AVENUE PO BOX 268 MADISON SD 57042 460282131 501(C)(3) 18943 GENERAL SUPPORT; HEARTLAND HOUSE; ANNUAL ENDOW DIST JUNIOR ACHIEVEMENT OF SOUTH DAKOTA INC 1000 N WEST AVENUE 110 SIOUX FALLS SD 57104 460306352 501(C)(3) 7300 GENERAL & PROGRAM SUPPORT KINGDOM CAPITAL FUND 1601 69TH STREET SUITE 204 SIOUX FALLS SD 57108 290194811 501(C)(3) 7500 GENERAL SUPPORT LIFESCAPE FOUNDATION 2011 W 26TH STREET 201 SIOUX FALLS SD 57105 460353254 501(C)(3) 55464 GENERAL SUPPORT; ANNUAL ENDOW DIST; SCHOLARSHIP SUPPORT LIFESCAPE 2501 W 26TH STREET SIOUX FALLS SD 57105 237072116 501(C)(3) 44777 GENERAL SUPPORT; ANNUAL ENDOW DIST; VARIOUS PROGRAMS LINCOLN HIGH SCHOOL BOOSTER CLUB INC 2900 CLIFF AVENUE SIOUX FALLS SD 57105 411878569 501(C)(3) 25000 FITNESS CENTER LUTHER SEMINARY 2481 COMO AVENUE ST PAUL MN 55108 411425961 501(C)(3) 8809 GENERAL SUPPORT; SCHOLARSHIP SUPPORT LUTHERAN HIGH SCHOOL OF SIOUX FALLS 5000 S WESTERN AVENUE SIOUX FALLS SD 57108 263623721 501(C)(3) 53900 GENERAL SUPPORT; TUITION ASSISTANCE FUND LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 705 E 41ST STREET 200 SIOUX FALLS SD 57105 460224731 501(C)(3) 14296 GENERAL SUPPORT; CENTER FOR NEW AMERICANS MAKE-A-WISH FOUNDATION OF SOUTH DAKOTA 1400 W 17TH STREET SIOUX FALLS SD 57104 460375953 501(C)(3) 12953 GENERAL SUPPORT MCCROSSAN BOYS RANCH 47135 - 260TH STREET SIOUX FALLS SD 57107 460311913 501(C)(3) 23500 GENERAL SUPORT; STAFF TRAINING MINNEHAHA COUNTY 415 N DAKOTA AVENUE SIOUX FALLS SD 57104 466000426 COUNTY 7100 INDIGENT RELIEF; CHILD MORTALITY REVIEW COMMITTEE MINNESOTA NATURAL HEALTH COALITION PO BOX 315 ROSEMOUNT MN 55068 411885216 501(C)(3) 5000 GENERAL SUPPORT MOUNT ZION CEMETERY SOCIETY 4304 HICKORY HILL ROAD SIOUX FALLS SD 57103 466058891 501(C)(13) 5000 MAINTENANCE OF PUBLIC AREAS OF CEMETERY MOUNT ZION CONGREGATION 523 W 14TH STREET PO BOX 756 SIOUX FALLS SD 57101 460362692 501(C)(3) 5516 ANNUAL ENDOW DIST MY FISHING POND INC 26331 - 432ND AVENUE BRIDGEWATER SD 57319 460462777 501(C)(3) 8830 EQUIPMENT PURCHASE NATIONAL MUSIC MUSEUM 414 E CLARK STREET VERMILLION SD 57069 237266823 501(C)(3) 10250 GENERAL SUPPORT NEBRASKA WESLEYAN UNIVERSITY 5000 ST PAUL AVENUE LINCOLN NE 68504 470376524 501(C)(3) 21450 SCHOLARSHIP SUPPORT NORTHWESTERN COLLEGE - ST PAUL 3003 SNELLING AVENUE NORTH ST PAUL MN 55113 410711610 501(C)(3) 9100 KNWC RADIO OAK HILLS BAPTIST CHURCH 6201 S LYNCREST AVENU SIOUX FALLS SD 57108 460406168 501(C)(3) 75000 BUILDING FUND OUR REDEEMER LUTHERAN CHURCH 2200 S WESTERN AVENUE SIOUX FALLS SD 57105 460331795 501(C)(3) 27200 GENERAL SUPPORT OUR SAVIOR'S LUTHERAN CHURCH 909 W 33RD STREET SIOUX FALLS SD 57105 460229996 501(C)(3) 28144 GENERAL SUPPORT; TV MINISTRY PEACE LUTHERAN CHURCH 5509 W 41ST STREET SIOUX FALLS SD 57106 237003936 501(C)(3) 7901 GENERAL SUPPORT; HEARTLAND EPHPHATHA PRAIRIE HILLS COVENANT CHURCH 2500 S POWDERHOUSE ROAD SIOUX FALLS SD 57110 510140098 501(C)(3) 20000 GENERAL SUPPORT REACH LITERACY 629 S MINNESOTA AVENUE SIOUX FALLS SD 57104 460396579 501(C)(3) 22714 GENERAL SUPPORT; ANNUAL ENDOW DIST; VARIOUS PROGRAMS RONALD MCDONALD HOUSE CHARITIES OF SOUTH DAKOTA INC 825 S LAKE AVENUE SIOUX FALLS SD 57104 460371152 501(C)(3) 16927 GENERAL SUPPORT SANFORD HEALTH FOUNDATION 1305 W 18TH STREET PO BOX 5039 SIOUX FALLS SD 57117 363297853 501(C)(3) 188374 GENERAL SUPPORT; CHILDREN'S MIRACLE NETWORK; VARIOUS PROGRAMS SCOTTISH RITE FOUNDATION OF SOUTH DAKOTA 520 S FIRST AVENUE SIOUX FALLS SD 57104 466015073 501(C)(3) 10430 ANNUAL ENDOW DIST SCULPTUREWALK 300 S PHILLIPS AVENUE SUITE L 104 SIOUX FALLS SD 57104 208535871 501(C)(3) 5816 GENERAL SUPPORT; MARKETING MATERIALS SERTOMA BUTTERFLY HOUSE & MARINE COVE 4320 S OXBOW AVENUE SIOUX FALLS SD 57106 522370420 501(C)(3) 70042 GENERAL SUPPORT; EQUIPMENT PURCHASES; VARIOUS PROGRAMS SIOUX EMPIRE UNITED WAY 1000 N WEST AVENUE 120 SIOUX FALLS SD 57104 460233701 501(C)(3) 407113 ANNUAL CAMPAIGN SIOUX FALLS AREA CASA 220 W 6TH STREET FIRST FLOOR PO BOX 1901 SIOUX FALLS SD 57101 460430647 501(C)(3) 23257 GENERAL SUPPORT; ANNUAL ENDOW DIST SIOUX FALLS AREA CHAMBER OF COMMERCE FOUNDATION 200 N PHILLIPS AVENUE 200 PO BOX 1425 SIOUX FALLS SD 57101 363470628 501(C)(3) 21700 WORKFORCE DEVELOPMENT; LOW INCOME HOUSING SIOUX FALLS AREA HUMANE SOCIETY 3720 E BENSON ROAD SIOUX FALLS SD 57104 460239786 501(C)(3) 67224 GENERAL SUPPORT; ANNUAL ENDOW DIST; EQUIPMENT PURCHASES SIOUX FALLS ARTS COUNCIL 326 E 8TH STREET 106AB SIOUX FALLS SD 57103 460354287 501(C)(3) 9150 GENERAL SUPPORT; VARIOUS PROGRAMS SIOUX FALLS CARES PO BOX 89106 SIOUX FALLS SD 57109 460450382 501(C)(3) 12205 GENERAL SUPPORT SIOUX FALLS CATHOLIC SCHOOLS FOUNDATION INC 3100 W 41ST STREET SIOUX FALLS SD 57105 510145184 501(C)(3) 5770 GENERAL SUPPORT; BAND ROOM IMPROVEMENTS SIOUX FALLS CATHOLIC SCHOOLS 3100 W 41ST STREET SIOUX FALLS SD 57105 460413591 501(C)(3) 75854 GENERAL SUPPORT; CAPITAL CAMPAIGN; VARIOUS PROGRAMS SIOUX FALLS CHRISTIAN SCHOOLS 6120 S CHARGER CIRCLE SIOUX FALLS SD 57108 460340024 501(C)(3) 12000 CAPITAL CAMPAIGN SIOUX FALLS FAMILY YMCA 220 S MINNESOTA AVENUE SIOUX FALLS SD 57104 460225021 501(C)(3) 79751 GENERAL SUPPORT; ANNUAL ENDOW DIST; BUILDING FUND SIOUX FALLS LUTHERAN SCHOOL 308 W 37TH STREET SIOUX FALLS SD 57105 460343381 501(C)(3) 36409 GENERAL SUPPORT; TUITION ASSISTANCE FUND SIOUX FALLS PUBLIC SCHOOLS EDUCATION FOUNDATION PO BOX 5125 SIOUX FALLS SD 57117 263537657 501(C)(3) 7437 INNOVATION IN EDUCATION PROGRAM SIOUX FALLS SCHOOL DISTRICT 201 E 38TH STREET PO BOX 5051 SIOUX FALLS SD 57117 466002586 SCHOOL DISTRICT 16533 ANNUAL ENDOW DIST; MCKINNEY-VENTOS PROGRAM; VARIOUS PROGRAMS SIOUX FALLS STATE THEATRE COMPANY PO BOX 481 SIOUX FALLS SD 57105 203473359 501(C)(3) 128560 GENERAL SUPPORT SIOUXLAND HERITAGE MUSEUMS 200 W SIXTH STREET SIOUX FALLS SD 57104 363609618 501(C)(3) 41084 ANNUAL ENDOW DIST SOMALI--BANTU COMMUNITY DEVELOPMENT COUNCILS OF SOUTH DAKOTA 301 S GARFIELD AVENUE SIOUX FALLS SD 57104 202993325 501(C)(3) 5000 GENERAL SUPPORT SOUNDS OF SOUTH DAKOTA INC 6404 S KILLARNEY CIRCLE SIOUX FALLS SD 57108 205799609 501(C)(3) 5000 DEBT REDUCTION SOUTH DAKOTA BUDGET & POLICY PROJECT 1000 E 41ST STREET SUITE C SIOUX FALLS SD 57105 462953628 501(C)(3) 71250 GENERAL SUPPORT; CAPACITY BUILDING SOUTH DAKOTA COACHES FOUNDATION 801 W EAGLE RIDGE STREET SIOUX FALLS SD 57108 363958284 501(C)(3) 10000 GENERAL SUPPORT SOUTH DAKOTA DEPARTMENT OF CORRECTIONS 1600 NORTH DRIVE SIOUX FALLS SD 57117 466000364 STATE 14656 CULTURAL PROGRAMS; PEDAL POWER PROGRAM SOUTH DAKOTA GOLF ASSOCIATION JUNIOR GOLF FOUNDATION 4809 W 41ST STREET 202 SIOUX FALLS SD 57106 460449824 501(C)(3) 11337 ANNUAL ENDOW DIST; FIRST TEE PROGRAM SOUTH DAKOTA HALL OF FAME 1480 S MAIN AVENUE CHAMBERLAIN SD 57325 460324210 501(C)(3) 33250 GENERAL SUPPORT SOUTH DAKOTA HUMANITIES COUNCIL 1215 TRAIL RIDGE ROAD SUITE A BROOKINGS SD 57006 460316222 501(C)(3) 5300 FESTIVAL OF BOOKS; ONE BOOK SOUTH DAKOTA SOUTH DAKOTA PARKS AND WILDLIFE FOUNDATION 523 E CAPITOL AVENUE FOSS BUILDING PIERRE SD 57501 460387968 501(C)(3) 6000 GOOD EARTH STATE PARK; PSA CAMPAIGN SOUTH DAKOTA SCHOOL FOR THE DEAF FOUNDATION 4801 E SIXTH STREET SIOUX FALLS SD 57110 460455984 501(C)(3) 10000 SCHOLARSHIP SUPPORT SOUTH DAKOTA SYMPHONY ORCHESTRA 301 S MAIN AVENUE SIOUX FALLS SD 57104 466017026 501(C)(3) 149383 ANNUAL ENDOW DIST; GENERAL SUPPORT; SOUTH EASTERN DEVELOPMENT FOUNDATION SUITE 100 500 N WESTERN AVENUE SIOUX FALLS SD 57104 300017659 501(C)(3) 176653 STATE THEATRE SOUTHEAST TECH FOUNDATION 2320 N CAREER AVENUE SIOUX FALLS SD 57107 364112897 501(C)(3) 22000 ANNUAL ENDOW DIST; SCHOLARSHIP SUPPORT SOUTHEASTERN BEHAVIORAL HEALTHCARE 2000 S SUMMIT AVENUE SIOUX FALLS SD 57105 460232306 501(C)(3) 23336 GENERAL SUPPORT; ANNUAL ENDOW DIST SOUTHEASTERN DISTRICT DENTAL SOCIETY 5100 S WESTERN AVENUE SIOUX FALLS SD 57108 460439368 501(C)(6) 5987 TOOTBRUSH DIST PROGRAM SPECIAL OLYMPICS SOUTH DAKOTA 800 E I-90 LANE SIOUX FALLS SD 57104 460359776 501(C)(3) 42950 CAPITAL CAMPAIGN; VARIOUS PROGRAMS SPIRIT OF JOY LUTHERAN CHURCH 2208 W LAQUINTA STREET SIOUX FALLS SD 57108 460457455 501(C)(3) 5000 GENERAL SUPPORT ST FRANCIS HOUSE 1301 E AUSTIN STREET SIOUX FALLS SD 57103 460423202 501(C)(3) 16250 GENERAL SUPPORT; VARIOUS PROGRAMS ST JOSEPH'S INDIAN SCHOOL 1301 N MAIN STREET PO BOX 89 CHAMBERLAIN SD 57325 460235912 501(C)(3) 11926 GENERAL SUPPORT; ANNUAL ENDOW DIST ST MARK'S LUTHERAN CHURCH 2001 S ELMWOOD AVENUE SIOUX FALLS SD 57105 466026433 501(C)(3) 20000 GENERAL SUPPORT STANFORD UNIVERSITY PO BOX 20466 STANFORD CA 90430 202699147 501(C)(3) 22000 HOOVER INSTITUTION; UNDERGRADUATE PROGRAM SUPPORT TALLGRASS RECOVERY & SOBER LIVING HOMES 2601 S MINNESOTA AVENUE SUITE 105 PMB 378 SIOUX FALLS SD 57105 200293050 501(C)(3) 33900 GENERAL SUPPORT; CAPACITY BUILDING; SCHOLARSHIP SUPPORT TEACH FOR AMERICA - SOUTH DAKOTA PO BOX 368 MISSION SD 57555 133541913 501(C)(3) 17000 GENERAL SUPPORT TEEN CHALLENGE OF THE DAKOTAS 600 W 16TH AVENUE S BROOKINGS SD 57006 460319355 501(C)(3) 9000 GENERAL SUPPORT THE BANQUET 900 E EIGHTH STREET SIOUX FALLS SD 57103 460387495 501(C)(3) 48556 ANNUAL ENDOW DIST; GENERAL SUPPORT THE COMMUNITY OUTREACH 225 E 11TH STREET SUITE 200 SIOUX FALLS SD 57105 460416744 501(C)(3) 31545 GENERAL SUPPORT; DISTASTER RELIEF THE FIRST PRESBYTERIAN CHURCH 2300 S WEST AVENUE SIOUX FALLS SD 57105 460229140 501(C)(3) 12376 GENERAL SUPPORT THE SALVATION ARMY 800 N CLIFF AVENUE PO BOX 1002 SIOUX FALLS SD 57101 362167910 501(C)(3) 17267 GENERAL SUPPORT; VARIOUS PROGRAMS UNION GOSPEL MISSION 705 E EIGHTH STREET SIOUX FALLS SD 57103 460281018 501(C)(3) 8715 GENERAL SUPPORT; ANNUAL ENDOW DIST UNIVERSITY OF MINNESOTA FOUNDATION 200 OAK STREET SE SUITE 500 MINNEAPOLIS MN 55455 416042488 501(C)(3) 27600 VARIOUS PROGRAMS UNIVERSITY OF SIOUX FALLS 1101 W 22ND STREET SIOUX FALLS SD 57105 460224600 501(C)(3) 65607 GENERAL SUPPORT; ANNUAL ENDOW DIST; VARIOUS PROGRAMS UNIVERSITY OF SOUTH DAKOTA FOUNDATION PO BOX 5555 VERMILLION SD 57069 466018891 501(C)(3) 42639 GENERAL SUPPORT; SCHOLARSHIP SUPPORT; VARIOUS PROGRAMS UNIVERSITY OF ST THOMAS 2115 SUMMIT AVENUE ST PAUL MN 55105 410693970 501(C)(3) 10000 SCHOLARSHIP SUPPORT VOLUNTEERS OF AMERICA DAKOTAS 1309 W 51ST STREET PO BOX 89306 SIOUX FALLS SD 57109 460228096 501(C)(3) 50779 GENERAL SUPPORT; ANNUAL ENDOW DIST; VARIOUS PROGRAMS WASHINGTON PAVILION OF ARTS AND SCIENCE 301 S MAIN AVENUE PO BOX 984 SIOUX FALLS SD 57101 460435791 501(C)(3) 243951 GENERAL SUPPORT; ANNUAL ENDOW DIST; VARIOUS PROGRAMS WEGNER ARBORETUM SOCIETY PO BOX 1030 SIOUX FALLS SD 57101 208784637 501(C)(3) 94756 GENERAL SUPPORT WESLEY UNITED METHODIST CHURCH 1700 E SIXTH STREET SIOUX FALLS SD 57103 460413327 501(C)(3) 9926 CHILDREN'S PROGRAMMING; DENTAL PROGRAM WEST NIDAROS CHURCH 25403 - 471ST AVENUE CROOKS SD 57020 466011973 501(C)(3) 75653 ANNUAL ENDOW DIST WORLD VISION PO BOX 9716 FEDERAL WAY WA 98063 951922279 501(C)(3) 7125 VARIOUS RELIEF PROGRAMS 143 5 SCHOLARSHIP ASSISTANCE 117 229550 N/A N/A PART I, LINE 2: SFACF REVIEWS THE TAX STATUS OF POTENTIAL GRANTEES USING GUIDESTAR CHARITY CHECK, WHICH INTEGRATES DATA FROM IRS PUBLICATION 78 ON A WEEKLY BASIS. MONITORING PROCEDURES VARY BASED ON THE GRANTEE'S TAX STATUS, THE PURPOSE OF THE GRANT, AND THE SOURCE OF THE RECOMMENDATION FOR THE GRANT. GRANTS TO ORGANIZATIONS WITHOUT 501(C)(3) OR EQUIVALENT TAX STATUS ARE MADE USING STANDARD EXPENDITURE RESPONSIBILITY PROCEDURES. TO ASSURE THAT A PROPOSED ACTIVITY IS EXCLUSIVELY CHARITABLE AND THAT THE ORGANIZATION HAS THE CAPACITY TO PERFORM SUCCESSFULLY, AN ORGANIZATION WITHOUT CHARITABLE TAX STATUS IS SUBJECT TO PRE-GRANT INQUIRY BY THE CEO, VICE PRESIDENT, AND/OR PROGRAM OFFICER. THE INQUIRY AND ITS OUTCOME ARE DOCUMENTED IN A COMPLIANCE FILE. IF IN SFACF'S OPINION, ORGANIZATIONAL CAPACITY IS WEAK, A GRANT WILL BE PAID ONLY AS REIMBURSEMENT FOR DOCUMENTED CHARITABLE EXPENSES. OTHERWISE, THE ORGANIZATION IS REQUIRED TO SIGN A GRANT AGREEMENT AND TO REPORT ON THE OUTCOMES OF THE SUPPORTED CHARITABLE ACTIVITIES. FOR GRANTS MADE TO 501(C)(3) ORGANIZATIONS AND CHARITABLE EQUIVALENTS, SUCH AS RELIGIOUS ORGANIZATIONS AND GOVERNMENTAL ENTITIES: - ALL GRANT RECOMMENDATIONS FROM DONOR-ADVISORS ARE REVIEWED BY THE PROGRAM OFFICER AND VICE PRESIDENT PRIOR TO APPROVAL TO ASSURE THAT NEITHER THE DONOR-ADVISOR NOR PERSONS RELATED TO THE ADVISOR WILL BENEFIT FROM THE GRANT. AT THE REQUEST OF THE DONOR-ADVISOR, SFACF WILL REQUIRE, ACCEPT, AND REVIEW POST-GRANT EVALUATIONS. - ONCE APPROVED, GRANTS FOR GENERAL SUPPORT AND FUNDRAISING CAMPAIGNS ARE NOT MONITORED, REGARDLESS OF THE SOURCE OF THE RECOMMENDATION. - ORGANIZATIONS RECEIVING COMPETITIVELY AWARDED GRANTS FROM SFACF'S GRANTS COMMITTEE FOR A SPECIFIC PURPOSE ARE REQUIRED TO SIGN GRANT AGREEMENTS AND TO REPORT ON THE OUTCOMES OF THE ACTIVITIES SUPPORTED. EVALUATIONS ARE REVIEWED BY THE GRANTS COMMITTEE AS THEY ARE RETURNED TO SFACF. ADDITIONAL GRANTS ARE NOT MADE TO AN ORGANIZATION THAT FAILS TO REPORT OR THAT FILES AN UNSATISFACTORY REPORT UNTIL THE ORGANIZATION IS IN COMPLIANCE WITH EVALUATION STANDARDS. - ORGANIZATIONS BENEFITING FROM ANNUAL DISTRIBUTIONS MADE FROM DESIGNATED AND AGENCY FUNDS RECEIVE A REPORT OF PURPOSE RESTRICTIONS PLACED ON THE GRANT AND EITHER 1) CERTIFY THAT BY CASHING THE CHECK THE PROCEEDS WILL BE USED FOR THE INTENDED PURPOSE OR 2) ARE REQUIRED TO SUBMIT A REPORT TO SFACF VERIFYING THE USE OF THE GRANT. ADDITIONAL GRANTS ARE NOT MADE TO AN ORGANIZATION THAT FAILS TO REPORT OR THAT FILES AN UNSATISFACTORY REPORT UNTIL THE ORGANIZATION HAS TAKEN STEPS TO AND DEMONSTRATED IT HAS AND WILL COMPLY WITH GRANT RESTRICTIONS. - SCHOLARSHIPS AWARDED BY SFACF ARE APPROVED AND PAID TO EDUCATIONAL INSTITUTIONS ONLY AFTER VERIFYING STUDENT ENROLLMENT, AND IN THE CASE OF SCHOLARSHIP RENEWAL, A STUDENT'S CONTINUING FINANCIAL NEED AND ACADEMIC ELIGIBILITY FOR ASSISTANCE. X 82 3181192 AVERAGE MARKET PRICE X 1 311072 SALE PROCEEDS 1 0 1 1 PART I, LINE 32B: SFACF USES VARIOUS BANK TRUST DEPARTMENTS AND BROKERAGE FIRMS TO ACCEPT AND SELL CONTRIBUTIONS OF SECURITIES AND MUTUAL FUNDS. FORM 990, PART VI, SECTION B, LINE 11 SENIOR STAFF COMPILES INFORMATION FOR SFACF'S TAX RETURN AND REVIEWS THE INDEPENDENT ACCOUNTING FIRM'S DRAFT DOCUMENT. WHEN COMPLETE, SENIOR STAFF PRESENT THE DRAFT (WITH THE EXCEPTION OF SCHEDULE B, SCHEDULE OF CONTRIBUTORS, WHICH IN DEFERENCE TO DONORS' DESIRE FOR PRIVACY IS REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS) TO A JOINT MEETING OF THE AUDIT AND FINANCE COMMITTEES, THE MEMBERSHIP OF WHICH IS COMPRISED OF BOARD MEMBERS AND FIVE ATTORNEYS AND/OR CPAS DRAWN FROM THE COMMUNITY. ONCE APPROVED AT THE COMMITTEE LEVEL, ALL MEMBERS OF THE GOVERNING BOARD RECEIVE ELECTRONIC COPIES OF THE TAX RETURN, WITH SCHEDULE B REDACTED. THE BOARD REVIEWS, DISCUSSES, AND APPROVES THE RETURN AT ITS DECEMBER MEETING. THE PREPARER SUBSEQUENTLY FILES THE TAX RETURN. THIS REVIEW PROCESS IS CONDUCTED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH FISCAL YEAR, ALL MEMBERS OF SFACF'S STAFF, ITS BOARD OF DIRECTORS, AND ITS FIVE STANDING COMMITTEES FILE CONFLICT OF INTEREST FORMS WITH THE PRESIDENT/CEO. THE FORMS DISCLOSE EACH INDIVIDUAL'S AFFILIATIONS WITH OTHER NONPROFIT ORGANIZATIONS AND SFACF VENDORS. THESE FORMS ARE COMPILED IN THE GOVERNING BOARD'S POLICY MANUAL AND ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST. AT THE BEGINNING OF EACH MEETING OF THE BOARD OR OF A STANDING COMMITTEE, THE PERSON PRESIDING CALLS FOR DISCLOSURE OF CONFLICTS RELATED TO AGENDA ITEMS. BOARD AND COMMITTEE MEMBERS ARE REQUIRED TO GIVE NOTICE OF ANY POTENTIAL CONFLICT OF INTEREST AND "...WILL NOT VOTE ON SUCH MATTER, AND MUST NOT ATTEMPT TO EXERT PERSONAL INFLUENCE IN CONNECTION THEREWITH." IN THE EVENT THE EXISTENCE OF A CONFLICT OF INTEREST IS UNCLEAR, AFTER DISCLOSING THE INTEREST AND ALL MATERIAL FACTS, THE PERSON WILL LEAVE THE MEETING WHILE THE REMAINING BOARD OR COMMITTEE MEMBERS DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. IF THE BOARD OR A COMMITTEE PERCEIVES THAT A PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT WILL INFORM THE PERSON OF THE BASIS FOR SUCH BELIEF AND GIVE THAT PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THAT PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, WHICH MAY INCLUDE TERMINATION OF EMPLOYMENT OR DISMISSAL FROM THE BOARD OR COMMITTEE. FURTHERMORE, THE IMMEDIATE FAMILY OF BOARD AND STAFF ARE NOT ELIGIBLE TO APPLY FOR ANY AWARD PROGRAM ADMINISTERED BY SFACF. AN IMMEDIATE FAMILY MEMBER IS DEFINED AS PARENT OR STEP-PARENT, SPOUSE, CHILD OR STEP-CHILD, GRANDPARENT, GRANDCHILD OR STEP-GRANDCHILD, SIBLING OR STEP-SIBLING, AUNT OR UNCLE, NIECE OR NEPHEW, IN-LAW (MOTHER, FATHER, SISTER, BROTHER, DAUGHTER OR SON), AND OTHER RELATIVE OR SIGNIFICANT OTHERS WHO HAVE LIVED AS PART OF THE BOARD OR STAFF MEMBER'S IMMEDIATE FAMILY. FORM 990, PART VI, SECTION B, LINE 15 SFACF USES THE COUNCIL ON FOUNDATION'S ANNUAL "GRANTMAKER'S SALARY AND BENEFITS REPORT" TO ESTABLISH SALARY RANGES FOR ALL STAFF POSITIONS, INCLUDING THE TOP MANAGEMENT OFFICIALS, WHICH ARE THE CEO, VICE PRESIDENT, AND CONTROLLER. RANGES ARE BASED ON THE NATIONAL SURVEY'S MIDWEST TABLES AND DISCOUNTED BY 6% TO REFLECT WHAT IS ASSUMED TO BE A LOWER COST OF LIVING IN THE SIOUX FALLS AREA. SFACF'S FINANCE COMMITTEE REVIEWS ALL PERSONNEL POLICIES IN NOVEMBER. THEY REVIEW SALARY RANGES EACH JANUARY. THE COMMITTEE'S RECOMMENDATIONS ARE FORWARDED TO THE BOARD OF DIRECTORS FOR FURTHER CONSIDERATION AND RATIFICATION. FOLLOWING ANNUAL PERFORMANCE APPRAISALS, THE EXECUTIVE COMMITTEE SETS THE CEO'S ANNUAL SALARY, AND THE CEO ESTABLISHES THE SALARY FOR THE VICE PRESIDENT, CONTROLLER, AND ALL OTHER STAFF. THIS PROCESS WAS LAST COMPLETED IN JUNE 2014. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF SFACF'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT NO CHARGE TO THE INQUIRER. AUDITED FINANCIAL STATEMENTS AND SFACF'S FEDERAL TAX RETURNS ARE AVAILABLE UPON REQUEST AT NO CHARGE TO THE INQUIRER AND ONLINE AT WWW.SFACF.ORG AND WWW.GUIDESTAR.ORG, A NATIONAL CLEARINGHOUSE FOR INFORMATION ON NONPROFITS. FORM 990, PART XI, LINE 9: INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 226,562. CHANGE IN NET ASSETS HELD FOR OTHERS, NET OF DISTRIBUTIONS -3,444,238.