CHILDRENS CARE HOSPITAL & SCHOOL: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CHILDRENS CARE HOSPITAL & SCHOOL (EIN 46-0233030)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-15
- IRS object ID
- 201511359349303011
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule H
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T09:50:05-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 EAST 10TH ST PO BOX 5125 | AddressLine1 |
| City | SIOUX FALLS | City |
| State | SD | State |
| ZIP Code | 571175125 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460233030 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Care Hospital and School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 6054449500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2501 West 26th Street | AddressLine1 |
| City | Sioux Falls | City |
| State | SD | State |
| ZIP Code | 571052498 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brandi Kowalczyk | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6054449500 | PhoneNum |
| Signature | 2015-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Laurie Hanson | PreparerPersonNm |
| PTIN | P00851848 | PTIN |
| Phone | 6053391999 | PhoneNum |
| Preparation | 2015-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LifeScape | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Anne Rieck McFarland | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2501 West 26th Street | AddressLine1 |
| City | Sioux Falls | City |
| State | SD | State |
| ZIP Code | 571052498 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,423,222 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cchs.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1952 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | LifeScape is committed to promoting independence for children and adults with disabilities by providing specialized services, healthcare, community connections, and lifelong learning. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 636 | TotalEmployeeCnt |
| Total Volunteers | 690 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,923,630 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,928,934 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,001,637 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,508,565 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,890 | PYInvestmentIncomeAmt |
| CY Investment Income | $44,086 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,021,327 | PYOtherRevenueAmt |
| CY Other Revenue | $2,061,122 | CYOtherRevenueAmt |
| PY Total Revenue | $24,957,484 | PYTotalRevenueAmt |
| CY Total Revenue | $26,542,707 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,848,089 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,792,723 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $15,928 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,090,933 | PYOtherExpensesAmt |
| CY Other Expenses | $6,475,806 | CYOtherExpensesAmt |
| PY Total Expenses | $23,944,522 | PYTotalExpensesAmt |
| CY Total Expenses | $24,268,529 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,012,962 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,274,178 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,247,744 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,658,540 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,859,008 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,059,958 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,388,736 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,598,582 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LifeScape is committed to promoting independence for children and adults with disabilities by providing specialized services, healthcare, community connections, and lifelong learning. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $21,734,703 | ExpenseAmt |
| Revenue | $22,508,565 | RevenueAmt |
| Desc | LifeScape, with locations in Sioux Falls and Rapid City, SD, treated an estimated 2486 individuals with special needs in all of its programs last fiscal year. 174 children were served through residential, inpatient and day programs in Sioux Falls, SD. Children were mostly from South Dakota, with children from Minnesota, Iowa, and Alaska also served. Services include therapies (physical therapy, occupational therapy, speech-language pathology, respiratory therapy, music therapy, and behavior therapy), nursing care, psychology, and special education. Special education is offered through classrooms for children of different ages and various diagnoses. Students include those in residence at LifeScape plus day students. Other professionals offering services include case managers, social workers, dietitians, school psychologists, behavior analysts, and behavior therapists. LifeScape employs five Board Certified Behavior Analysts. Average daily census for 2013-2014 was 8 for specialty hospital, 54.9 for residential, and 40.1 for day programs. The Extended School Year (ESY) Program offers summer school for children who need year round schooling, but whose school districts do not offer that service.Outpatient Services were offered from LifeScape centers in Sioux Falls and Rapid City. Therapies (physical therapy, occupational therapy, speech-language pathology) are the main services offered at these sites, plus assistive technology services, seating and positioning and powered mobility services. Other services offered: wheelchair seating and positioning evaluations; Adaptive Aquatics (Sioux Falls only); and summer skills "camps" for children and some adults with special needs. Free autism screenings are offered in Sioux Falls and Rapid City as an outpatient service, and full autism evaluations are provided by our multidisciplinary Autism Evaluation Team, led by a pediatric psychiatrist. The TEAM (Tone Evaluation and Management) clinic for children with Cerebral Palsy is physician-led. In Rapid City, our psychologist offers screenings for Autism Spectrum Disorders, developmental delays, ADHD, and other psychological disorders common in children. She also offers direct psychotherapy for children. Outpatient and Outreach Programs are collectively referred to as Community-Based Programs, and served a total of about 2312 individuals during the fiscal year. Outreach provides services to children in their own environment-their home, school, or daycare center. Professionals from Sioux Falls and Rapid City drove over 270,000 miles during the fiscal year across South Dakota providing services to children, including physical, occupational, and speech therapy, and consultation in school psychology and special education. | Desc |
| Total Program Service Expenses | $21,734,703 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | Yes (1) | OperateHospitalInd |
| Audited Financial Stmt Att | Yes (1) | AuditedFinancialStmtAttInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 636 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Carol Peterson | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6054449842 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2501 West 26th Street | AddressLine1 |
| City | Sioux Falls | City |
| State | SD | State |
| ZIP Code | 571052498 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Jack Hopkins | ||||||||
| Chair | 1.00 | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Geoffrey T Tufty MD | ||||||||
| Chair (until Mar 2014) | 1.00 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| H Chip Carlson III | ||||||||
| Vice Chair | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| William F Duhamel PhD | ||||||||
| Vice Chair (until Mar 2014) | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Molly McCarthy | ||||||||
| Secretary | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Patty Peters | ||||||||
| Treasurer | 1.00 | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Anne Rieck McFarland | ||||||||
| CEO | 22.00 | 23.00 | Yes (X) | Yes (X) | $0 | $147,415 | $10,431 | |
| John Rozell | ||||||||
| Member-At-Large | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Claudia L Vucurevich | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| P Daniel Donohue | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Julie Johnson | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Joe Henkin | ||||||||
| Director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Jon Soderholm | ||||||||
| Director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Strenhagen | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Gayle Ver Hey | ||||||||
| Director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Terri Grablander | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeff Hazard | ||||||||
| Director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Jason Harris | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Jack Billion | ||||||||
| Director | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| J Pat Costello | ||||||||
| Director (until Mar 2014) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| William Peterson | ||||||||
| Director (until Mar 2014) | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Dr James M Robl | ||||||||
| Director (until Mar 2014) | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| David Timpe | ||||||||
| Interim CEO (through Mar 2014) | 40.00 | 0.00 | Yes (X) | $211,913 | $0 | $0 | ||
| Brandi Kowalczyk | ||||||||
| Chief Financial Officer | 20.00 | 25.00 | Yes (X) | $0 | $77,248 | $21,518 | ||
| Kimberly Marso | ||||||||
| Chief Operating Officer | 20.00 | 20.00 | $127,426 | $0 | $23,810 | Yes (X) | ||
| Lon Clemensen | ||||||||
| VP Program Support Services | 20.00 | 20.00 | $132,472 | $0 | $10,585 | Yes (X) | ||
| Angie Brown | ||||||||
| VP of Marketing | 20.00 | 20.00 | $102,074 | $0 | $11,901 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $573,885 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $224,663 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,245 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sanford Hospital | |||||
| PO Box 5039 | Sioux Falls | SD | 571175039 | Resp. Therapy; IT Svcs | $439,479 |
| Sanford Children's Specialty Clinic | |||||
| PO Box 5039 | Sioux Falls | SD | 571175039 | Physician services | $200,476 |
| Henry Carlson Company | |||||
| 1205 Russel St | Sioux Falls | SD | 57104 | Construction | $134,062 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $312,606 | FundraisingAmt |
| Related Organizations | $1,245,771 | RelatedOrganizationsAmt |
| Government Grants | $74,028 | GovernmentGrantsAmt |
| All Other Contributions | $296,529 | AllOtherContributionsAmt |
| Noncash Contributions | $99,822 | NoncashContributionsAmt |
| Total Contributions | $1,928,934 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Patient/Resident Fees | 623000 | $22,224,394 | $22,224,394 |
| Other Service Revenue | 900099 | $284,171 | $284,171 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,508,565 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,950 | TotalRevenueColumnAmt |
| Exclusion | $51,950 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $97,924 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $97,924 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $97,924 | TotalRevenueColumnAmt |
| Exclusion | $97,924 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $846,944 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $853,889 | SecuritiesAmt |
| Other | $919 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$6,945 | SecuritiesAmt |
| Other | -$919 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,864 | TotalRevenueColumnAmt |
| Exclusion | -$7,864 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $38,905 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $312,606 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $25,707 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,198 | TotalRevenueColumnAmt |
| Exclusion | $13,198 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Electronic Health Records | Desc |
| Business | 999909 | BusinessCd |
| Total Revenue Column | $1,950,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,950,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,950,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,542,707 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,458,565 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $155,208 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,279 | TotalAmt |
| Management And General | $143,351 | ManagementAndGeneralAmt |
| Fundraising | $15,928 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,244,956 | TotalAmt |
| Program Services | $13,244,514 | ProgramServicesAmt |
| Management And General | $1,000,442 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,954 | TotalAmt |
| Program Services | $151,051 | ProgramServicesAmt |
| Management And General | $6,903 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,169,442 | TotalAmt |
| Program Services | $1,946,248 | ProgramServicesAmt |
| Management And General | $223,194 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,061,092 | TotalAmt |
| Program Services | $985,357 | ProgramServicesAmt |
| Management And General | $75,735 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,237 | TotalAmt |
| Management And General | $44,237 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,872 | TotalAmt |
| Management And General | $85,872 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $883,405 | TotalAmt |
| Program Services | $608,396 | ProgramServicesAmt |
| Management And General | $275,009 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,586 | TotalAmt |
| Program Services | $3,546 | ProgramServicesAmt |
| Management And General | $98,040 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,122 | TotalAmt |
| Program Services | $130,837 | ProgramServicesAmt |
| Management And General | $32,285 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,357 | TotalAmt |
| Management And General | $208,357 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $820,527 | TotalAmt |
| Program Services | $798,229 | ProgramServicesAmt |
| Management And General | $22,298 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,548 | TotalAmt |
| Program Services | $146,800 | ProgramServicesAmt |
| Management And General | $5,748 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,031 | TotalAmt |
| Program Services | $85,200 | ProgramServicesAmt |
| Management And General | $35,831 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,435 | TotalAmt |
| Program Services | $328,435 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,317,956 | TotalAmt |
| Program Services | $1,317,956 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,846 | TotalAmt |
| Program Services | $113,919 | ProgramServicesAmt |
| Management And General | $61,927 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Other Supplies | $1,181,175 | $1,173,512 | $7,663 |
| Maintenance and Repair | $138,665 | $89,954 | $48,711 |
| Bad Debts | $80,052 | $80,052 | |
| Dues and Subscriptions | $48,231 | $26,520 | $21,711 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624,761 | TotalAmt |
| Program Services | $504,177 | ProgramServicesAmt |
| Management And General | $120,584 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,268,529 | TotalAmt |
| Program Services | $21,734,703 | ProgramServicesAmt |
| Management And General | $2,517,898 | ManagementAndGeneralAmt |
| Fundraising | $15,928 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,456,858 | BOYAmt |
| EOY | $5,001,619 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,320 | BOYAmt |
| EOY | $250 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,969,300 | BOYAmt |
| EOY | $5,294,394 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,603 | BOYAmt |
| EOY | $76,114 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,881 | BOYAmt |
| EOY | $41,633 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,870,253 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,739,924 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,489,803 | BOYAmt |
| EOY | $10,130,329 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,979 | BOYAmt |
| EOY | $114,201 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,247,744 | BOYAmt |
| EOY | $20,658,540 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,977 | BOYAmt |
| EOY | $5,480 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,353,031 | BOYAmt |
| EOY | $7,054,478 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,859,008 | BOYAmt |
| EOY | $7,059,958 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,032,736 | BOYAmt |
| EOY | $13,130,721 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,229 | BOYAmt |
| EOY | $451,090 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,771 | BOYAmt |
| EOY | $16,771 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,388,736 | BOYAmt |
| EOY | $13,598,582 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,247,744 | BOYAmt |
| EOY | $20,658,540 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,274,178 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,646 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$68,978 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (1) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $424 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $37,572 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $37,996 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Children's Care Hospital and School (CCHS) contracts for lobbying services. The lobbyist is in direct contact with legislators, their staffs and government officials during the state's 30-40 day legislative session. The lobbyist helps CCHS define issues and make contact with appropriate legislative and executive branch personnel to make sure they truly understand how issues that may be in front of them will affect CCHS. Lobbying revolves around proposed budgetary issues as well as advocating for the welfare of people served by CCHS. Dues paid to others for lobbying represents the lobbying portion of dues paid to South Dakota Association of Healthcare Organizations and American Network of Community Options and Resources for the fiscal year July 1, 2013 through June 30, 2014. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $430,216 | OtherCostOrOtherBasisAmt |
| Book Value | $430,216 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,538,264 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,592,578 | DepreciationAmt |
| Book Value | $7,945,686 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,690,051 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,996,091 | DepreciationAmt |
| Book Value | $1,693,960 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $211,722 | OtherCostOrOtherBasisAmt |
| Depreciation | $151,255 | DepreciationAmt |
| Book Value | $60,467 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,130,329 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Hamster 2013 | NameOfEvent1Amt |
| Gross Receipts Event1 | $222,861 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $216,510 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $6,351 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $5,927 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $424 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | Mall Walk 2014 | NameOfEvent2Amt |
| Gross Receipts Event2 | $103,898 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $90,594 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $13,304 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $4,780 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $7,424 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $1,100 | RentFacilityCostsEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $24,752 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $5,502 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $19,250 | GrossRevenueOtherEventsAmt |
| Non Cash Prizes Other Events | $250 | NonCashPrizesOtherEventsAmt |
| Food And Beverage Other Events | $5,502 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $300 | EntertainmentOtherEventsAmt |
| Gross Receipts Total | $351,511 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $312,606 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $38,905 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $4,780 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $7,674 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,100 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $11,429 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $300 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $424 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $25,707 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $13,198 | NetIncomeSummaryAmt |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Assistance Policy | Yes (1) | FinancialAssistancePolicyInd |
| Written Policy | Yes (1) | WrittenPolicyInd |
| All Hospitals Policy | Yes (X) | AllHospitalsPolicyInd |
| FPG Reference Free Care | Yes (1) | FPGReferenceFreeCareInd |
| Percent100 | Yes (X) | Percent100Ind |
| FPG Reference Discounted Care | Yes (1) | FPGReferenceDiscountedCareInd |
Discounted Care Oth Percentage DiscountedCareOthPercentageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | Yes (X) | OtherInd |
| Discounted Care Other | 175.000000000000 | DiscountedCareOtherPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Free Care Medically Indigent | 0 | FreeCareMedicallyIndigentInd |
| Financial Assistance Budget | 0 | FinancialAssistanceBudgetInd |
| Annual Community Bnft Report | 0 | AnnualCommunityBnftReportInd |
Unreimbursed Medicaid UnreimbursedMedicaidGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $15,720,379 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $13,690,053 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $2,030,326 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.08370 | TotalExpensePct |
Total Financial Assistance Typ TotalFinancialAssistanceTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $15,720,379 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $13,690,053 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $2,030,326 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.08370 | TotalExpensePct |
Subsidized Health Services SubsidizedHealthServicesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $59,102 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $51,331 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $7,771 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00030 | TotalExpensePct |
Cash And In Kind Contributions CashAndInKindContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $9,033 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $7,292 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $1,741 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00010 | TotalExpensePct |
Total Other Benefits TotalOtherBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $68,135 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $58,623 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $9,512 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00040 | TotalExpensePct |
Total Community Benefits TotalCommunityBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $15,788,514 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $13,748,676 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $2,039,838 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.08410 | TotalExpensePct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | 0 | BadDebtExpenseReportedInd |
| Bad Debt Expense | $80,052 | BadDebtExpenseAmt |
| Bad Debt Expense Attributable | $0 | BadDebtExpenseAttributableAmt |
| Reimbursed By Medicare | $10,430 | ReimbursedByMedicareAmt |
| Cost Of Care Reimbursed By Medcr | $27,757 | CostOfCareReimbursedByMedcrAmt |
| Medicare Surplus Or Shortfall | -$17,327 | MedicareSurplusOrShortfallAmt |
Costing Methodology Used CostingMethodologyUsedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cost To Charge Ratio | Yes (X) | CostToChargeRatioInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | 0 | WrittenDebtCollectionPolicyInd |
| Hospital Facilities | 1 | HospitalFacilitiesCnt |
Hospital Facilities HospitalFacilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Care Hospital & School | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2501 W 26th St 1020 W 18th St | AddressLine1 |
| City | Sioux Falls | City |
| State | SD | State |
| ZIP Code | 57105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Website Address | www.lifescapesd.org | WebsiteAddressTxt |
| State License | 10562 | StateLicenseNum |
| Licensed Hospital | Yes (X) | LicensedHospitalInd |
| Childrens Hospital | Yes (X) | ChildrensHospitalInd |
Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Care Hospital & School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
| CHNA Conducted | Yes (1) | CHNAConductedInd |
| Community Definition | Yes (X) | CommunityDefinitionInd |
| Community Demographics | Yes (X) | CommunityDemographicsInd |
| Existing Resources | Yes (X) | ExistingResourcesInd |
| How Data Obtained | Yes (X) | HowDataObtainedInd |
| Community Health Needs | Yes (X) | CommunityHealthNeedsInd |
| Other Health Issues | Yes (X) | OtherHealthIssuesInd |
| Community Hlth Needs Id Process | Yes (X) | CommunityHlthNeedsIdProcessInd |
| Consulting Process | Yes (X) | ConsultingProcessInd |
| Information Gaps | Yes (X) | InformationGapsInd |
| CHNA Conducted | 12 | CHNAConductedYr |
| Take Into Account Others Input | Yes (1) | TakeIntoAccountOthersInputInd |
| CHNA Conducted With Other Fclts | 0 | CHNAConductedWithOtherFcltsInd |
| CHNA Report Widely Available | Yes (1) | CHNAReportWidelyAvailableInd |
| Rpt Available On Own Website | Yes (X) | RptAvailableOnOwnWebsiteInd |
| Own Website URL | Available at www.lifescapesd.org | OwnWebsiteURLTxt |
| Rpt Available Upon Request | Yes (X) | RptAvailableUponRequestInd |
| Adopt Implementation Strategy | Yes (X) | AdoptImplementationStrategyInd |
| Exec Implementation Strategy | Yes (X) | ExecImplementationStrategyInd |
| Include Operational Plan | Yes (X) | IncludeOperationalPlanInd |
| Adopt Budget | Yes (X) | AdoptBudgetInd |
| Prioritize Health Needs | Yes (X) | PrioritizeHealthNeedsInd |
| Prioritize Services | Yes (X) | PrioritizeServicesInd |
| Other Needs Addressed | Yes (X) | OtherNeedsAddressedInd |
| All Needs Addressed | 0 | AllNeedsAddressedInd |
| Organization Incur Excise Tax | 0 | OrganizationIncurExciseTaxInd |
| Elig Criteria Explained | Yes (1) | EligCriteriaExplainedInd |
| FPG Used Deter Elig Free Care | Yes (1) | FPGUsedDeterEligFreeCareInd |
| FPG Family Incm Lmt Free Care | 100.000000000000 | FPGFamilyIncmLmtFreeCarePct |
| FPG Used Determ Elig Dscnt Care | Yes (1) | FPGUsedDetermEligDscntCareInd |
| FPG Family Incm Lmt Dscnt Care | 175.000000000000 | FPGFamilyIncmLmtDscntCarePct |
| Explained Basis | Yes (1) | ExplainedBasisInd |
| Income Level | Yes (X) | IncomeLevelInd |
| Asset Level | Yes (X) | AssetLevelInd |
| Medical Indigency | Yes (X) | MedicalIndigencyInd |
| Insurance Status | Yes (X) | InsuranceStatusInd |
| Uninsured Discount | Yes (X) | UninsuredDiscountInd |
| Medicaid Medicare | Yes (X) | MedicaidMedicareInd |
| State Regulation | Yes (X) | StateRegulationInd |
| Other Factors | Yes (X) | OtherFactorsInd |
| App Financial Asst Expln | Yes (1) | AppFinancialAsstExplnInd |
| Includes Publicity Measures | Yes (1) | IncludesPublicityMeasuresInd |
| Other Publicity | Yes (X) | OtherPublicityInd |
| FAP Actions On Nonpayment | 0 | FAPActionsOnNonpaymentInd |
| Collection Activities | 0 | CollectionActivitiesInd |
| Other Actions Taken | Yes (X) | OtherActionsTakenInd |
| Nondis Emergency Care Policy | Yes (1) | NondisEmergencyCarePolicyInd |
| Lowest Negotiated Rates | Yes (X) | LowestNegotiatedRatesInd |
| Amounts Generally Billed | 0 | AmountsGenerallyBilledInd |
| Gross Charges | 0 | GrossChargesInd |
Supplemental Information SupplementalInformationGrp (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Children's Care Hospital & School | Part V, Section B, Line 3: A group of community stakeholders with a wide range of backgrounds were identified which included Community Support Providers, Community Health Clinics/Centers, Indian Health Services, parents, Health & Human Services State Agencies, Parent Resource Centers, physicians, as well as some other agencies with knowledge of community health needs. These stakeholders were interviewed to gather information and opinions representing the broad interest of the community served which directly lead to the outcome of the Community Health Needs Assessment. |
| Children's Care Hospital & School | Part V, Section B, Line 6i: The Implementation Strategy is located on page 16 of the Community Health Needs Assessment, and is available on our website at www.lifescapesd.org. |
| Children's Care Hospital & School | Part V, Section B, Line 7: Pursuant to the implementation strategy adopted by Children's Care Hospital and School, the expansion of providers in rural areas, care coordination for out-patients, expansion of extended hours, interpreter services for patients utilizing services at other providers, and expansion of outreach programs in rural areas will not be addressed. Children's Care has made significant progress in meeting the priority needs identified in the implementation plan, including: providing training to other providers related to treatment approaches for individuals with co-occurring intellectual/mental health disorders; achieving Council on Quality and Leadership (CQL) accreditation; and hiring outpatient clinical psychologists (2) for the Rapid City and Sioux Falls outpatient clinics for provision of mental health services. |
| Children's Care Hospital & School | Part V, Section B, Line 12i: There are instances when a patient may appear eligible for charity care discounts, but there is no financial assistance form on file due to a lack of supporting documentation. Often there is adequate information provided by the patient through other sources, which could provide sufficient evidence to provide the patient with charity care assistance. In the event there is no evidence to support a patient's eligibility for charity care, Children's Care Hospital and School could use outside agencies in determining estimate income amounts for the basis of determining charity care eligibility and potential discount amounts. Presumptive eligibility may be determined on the basis of individual life circumstances that may include:1. State-funded prescription programs;2. Homeless or received care from a homeless clinic;3. Participation in Women, Infants and Children programs (WIC);4. Food stamp eligibility;5. Subsidized school lunch program eligibility;6. Eligibility for other state or local assistance program that are unfunded (e.g., Medicaid spend-down);7. Low income/subsidized housing is provided as a valid address; and,8. Patient is deceased with no known estate. |
| Children's Care Hospital & School | Part V, Section B, Line 14g: Notification of the charity care policy is included in patient bills and posted in the Admitting and Registration departments, and hospital Business Offices. Additionally, a summary of the charity care policy is available on the facility website and in brochures available in patient access sites. |
| Children's Care Hospital & School | Part V, Section B, Line 16e: Narrative for Line 15, Billing and Collections policy: The primary payment sources for services performed by CCHS are Medicaid and private insurance. The only payment responsibility for residential/inpatient would be for patients in the 18 bed hospital unit who only have commercial insurance and no secondary Medicaid. That is rare, but, if it happens, the resident's guarantor is made aware of the approximate amount based on information CCHS received from insurance once pre-authorization is completed. Options for payment would include a payment plan. Patients are informed about the collection process upon receipt of their third billing statement which says that payment must be made to hold the account from collections. The fourth billing statement states that a payment must be made on or before the due date or the account will be sent to collections. The hospital is in the process of developing a written billing and collection policy in compliance with IRC 501(r).Based on past experience, Children's Care Hospital and School (CCHS) has not felt a written debt collection policy was a priority for its patients, and has focused resources in other areas that were critical. This is because the only patient responsibility for residential/inpatient would be for patients in the 18 bed hospital unit who only have commercial insurance--no secondary Medicaid. That is rare, but, if it happens, the resident's guarantor would be made aware of the approximate amount based on information CCHS would have received from insurance when pre-authorization was done. Options for payment would include a payment plan. Financial counseling for outpatient services starts with CCHS verifying that patient's insurance is effective and also contacting insurance with diagnosis and procedure codes to check coverage. Next, the parent/guarantor is contacted to inform them of the approximate amount for which they'll be financially responsible, at which time they are asked to sign a private pay agreement before services are provided. If the account is not paid as agreed upon, billing notices are sent. The third nonpayment statement states payment must be made to hold the account from collections, and the fourth statement says payment must be made on or before the due date or the account will be sent to collections. |
| Children's Care Hospital & School | Part V, Section B, Line 18e: Please refer to narrative at Part V, Section B, Line 15, above. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp
Oth Hlth Care Fclts OthHlthCareFcltsGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Care Hospital & School | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7110 Jordan Drive | AddressLine1 |
| City | Rapid City | City |
| State | SD | State |
| ZIP Code | 57702 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | Outpatient Rehabilitation Center | FacilityTxt |
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3c: | See Part V, Line 12 narrative. |
| Part I, Line 7: | Line 7b) Unreimbursed Medicaid is the cost of Medicaid provided for inpatients, patients at the Rapid City Rehab Center, and for both Rapid City and Sioux Falls outreach. The cost is calculated by multiplying the Medicaid charges times the cost-to-charge ratio, as determined through use of the general ledger. The amounts on line 7i are related to the direct costs and revenues as recorded in the general ledger accounting system. |
| Part I, Line 7g: | The amounts on line 7g are related to the direct costs and revenues as recorded in the general ledger for operating an Adaptive Aquatics program. |
| Part I, Ln 7 Col(f): | Bad debt expense of $80,052 was subtracted from total operating expense. |
| Part III, Line 4: | A) No part of the amount on line 2 was determined to be charity care eligible.B) Payments on accounts that are written off are normally made directly to the collection agency. In the rare event that a payment is received directly by CCHS, CCHS notifies the collection agency of its receipt of the payment so the patient's account balance can be adjusted.C) The financial statements that describe the bad debt expense are on note 1 page 7 and 8. Please note the attached financial statement is for the 9-months ended March 31,2014. The amount reported as bad debt expense is $58,539 from the audit report plus $21,513 from the general ledger for the three months ended 6/30/14. |
| Part III, Line 8: | No part of the shortfall on line 7 is treated as community benefit. The Hospital has Medicare certification because it is required in order to operate. The overall cost-to-charge ratio based on audited financial statements was used to calculate cost. |
| Part III, Line 9b: | The hospital is in the process of developing a written billing and collection policy in compliance with IRC 501(r). Based on past experience, Children's Care Hospital and School (CCHS) has not felt a written debt collection policy was a priority for its patients, and has focused resources in other areas that were critical. This is because the only patient responsibility for residential/inpatient would be for patients in the 18 bed hospital unit who only have commercial insurance--no secondary Medicaid. That is rare, but, if it happens, the resident's guarantor would be made aware of the approximate amount based on information CCHS would have received from insurance when pre-authorization was done. Options for payment would include a payment plan. Financial counseling for outpatient services starts with CCHS verifying that patient's insurance is effective and also contacting insurance with diagnosis and procedure codes to check coverage. Next, the parent/guarantor is contacted to inform them of the approximate amount for which they'll be financially responsible, at which time they are asked to sign a private pay agreement before services are provided. If the account is not paid as agreed upon, billing notices are sent. The third nonpayment statement states payment must be made to hold the account from collections, and the fourth statement says payment must be made on or before the due date or the account will be sent to collections. |
| Part VI, Line 2: | CCHS relies on its board members and board members of LifeScape Foundation who represent all regions of the state, its medical staff, and school districts whose students it serves to help advise of health care needs of their respective communities. CCHS also conducts regular meetings with parents and patients to help assess the health care needs of the communities it serves. In addition, CCHS conducted a community health needs assessment during the fiscal year ended 6/30/13. Please refer to Part V lines 1-8 for additional information. |
| Part VI, Line 3: | Residential and inpatient services are always pre-authorized by a third party payer and any patient responsibility is discussed with the resident's guarantor upon admission. Financial counseling is available for outpatient services. This starts with CCHS verifying that patient's insurance is effective and contacting insurance with diagnosis and procedure codes to check coverage. Next, the parent/guarantor is contacted to inform them of the approximate amount for which they'll be financially responsible. They are asked to sign a private pay agreement before services are provided. |
| Part VI, Line 4: | CCHS serves approximately 1,900 children and their families in 59 counties throughout South Dakota every year. Additional children and families are served throughout Northwest Iowa, Southwest Minnesota, Nebraska, Wyoming and Alaska. 72 South Dakota public and tribal school districts also rely on CCHS. Children from 18 public or private agencies and programs are also served. No other hospitals in the area provide similar services. |
| Part VI, Line 5: | - All CCHS governing body members reside in different parts of its primary service area in South Dakota. All board members are independent of CCHS and serve in a volunteer capacity.- CCHS extends medical staff privileges to all qualified physicians in its communities.- CCHS uses surplus funds to enhance services to patients, fund building improvements or expansions, and improve care by providing additional training to staff.- CCHS is the only provider in South Dakota offering 24-hour, integrated medical, behavioral, and special education services for children ages birth to 21. CCHS serves families and schools who are unable to support children with severe behaviors who may harm themselves or others. Medical programming is provided to fill the gap between services provided in the home and school district and services provided at acute care hospitals.- CCHS has several Clinical Affiliation agreements with surrounding area schools to provide training experience for physical, occupational and speech therapists, nurses and psychology students.- CCHS participates in the Medicare program, several state Medicaid programs, and the Birth to 3 program.Volunteers have provided 9,700 hours of service over the past year assisting with all aspects of CCHS operations. Volunteers assist CCHS staff with administrative tasks in reception, finance, medical records and fundraising, and provide support to professionals in residential areas. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Anne Rieck McFarland | ||||||||||||||
| CEO | $0 | $147,415 | $0 | $0 | $0 | $0 | $0 | $2,983 | $0 | $7,520 | $0 | $157,918 | $0 | $0 |
| David Timpe | ||||||||||||||
| Interim CEO (through Mar 2014) | $211,913 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $211,913 | $0 | $0 | $0 |
| Kimberly Marso | ||||||||||||||
| Chief Operating Officer | $127,334 | $0 | $0 | $0 | $92 | $0 | $1,357 | $0 | $23,091 | $0 | $151,874 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Social club dues of $1,472 were paid to a country club for Interim CEO David Timpe. |
| Part I, Line 1b | The social club dues are part of the compensation package for the CEO. |
| Schedule J, Part III | Compensation for Anne Rieck-McFarland relates to her compensation as CEO of South Dakota Achieve, dba LifeScape. The compensation is for calendar year 2013, which is prior to South Dakota Achieve, dba LifeScape, and Children's Care Hospital and School, dba LifeScape, becoming related entities. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Dakota Health and Educational Facilities Authority | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 460315509 | BondIssuerEIN |
| CUSIP | 83755VLQ5 | CUSIPNum |
| Bond Issued | 2007-03-29 | BondIssuedDt |
| Issue Price | $8,705,000 | IssuePriceAmt |
| Purpose | Defeasance of 1999 bonds | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,705,000 | RetiredAmt |
| Total Proceeds | $8,859,230 | TotalProceedsAmt |
| In Reserve Fund | $638,499 | InReserveFundAmt |
| Issuance Costs From Proceeds | $177,184 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $8,043,636 | OtherSpentProceedsAmt |
| Substantial Completion | 1999 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | Yes (1) | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Date Rebate Computation Performed | Issuer Name: South Dakota Health and Educational Facilities Authority Date the Rebate Computation was Performed: 03/29/2013 |
| Schedule K, Part II | The difference between the total proceeds of issue on Part II line 3 and the issue price on Part I line A column (e) of $154,230 represents the net original issue premium on the 2007 bond. |
| Schedule K, Part IV, Line 7 | Management is aware of the provisions in the bond documents for monitoring arbitrage, and the CFO monitors for compliance. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Henry Carlson Company | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Director H. Chip Carlson III owns more than 35% of Henry Carlson Co | RelationshipDescriptionTxt |
| Transaction | $134,062 | TransactionAmt |
| Transaction | Construction work provided to CCHS | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 23 | ContributionCnt |
| Noncash Contributions Rpt F990 | $24,560 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling price | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $25,781 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling Price | MethodOfDeterminingRevenuesTxt |
Collectibles CollectiblesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 70 | ContributionCnt |
| Noncash Contributions Rpt F990 | $30,788 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling price | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,421 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling price | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Motorcycle Co | Desc |
| Contribution | 39 | ContributionCnt |
| Noncash Contributions Rpt F990 | $15,272 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 2 | Added clinical psychology services at our Sioux Falls and Rapid City locations. Added Handwriting Tutoring |
| Form 990, Part III, line 3 | Discontinued orofacial myofunctional therapy at our Rapid City outpatient center. Discontinued services of staff audiologist at our Sioux Falls location. Expanded Sioux Falls outpatient feeding program to address the sensory, social, and behavioral aspects of feeding, including use of neuromuscular electrical stimulation. Created CARE (Care Asymmetry and Repositioning Evaluation) Clinic to formalize the team process of physician and orthotist evaluating and treating infants with torticollis and plagiocephaly. |
| Form 990, Part VI, Section A, line 1 | The Executive Committee consists of the Chair of the Board of Directors (who shall act as Chair), the Vice Chair, the immediate Past Chair, the Secretary, the Treasurer, chief executive officer and one (1) director. The Executive Committee has the authority to act on behalf of the board between board meetings. All action taken by the executive committee must be ratified by the board of directors. The executive committee is responsible for the managing, hiring and evaluation of the Corporation's chief executive officer. |
| Form 990, Part VI, Section A, line 4 | The Bylaws of Incorporation were amended to include LifeScape, a South Dakota non-profit charitable organization, as the sole Member of the Corporation. LifeScape was formed April 1, 2014. The Directors shall be elected by the Member and shall be the same individuals who serve as the Directors of the Member. The Board of Directors shall consist of not less than nine nor more than nineteen directors. Included in this number is the chief executive officer of the Member and the chair and immediate past chair of LifeScape Foundation, who shall serve as ex-officio voting members of the Board of Directors. The president of LifeScape Foundation shall serve as an ex-officio non-voting member, in addition to the voting members. The Executive Committee composition has been changed to include the chief executive officer and one (1) director rather than two (2) directors. The Articles of Incorporation were amended as follows: - Article VII was amended for the change in number of Board Members as noted above. - Article VIII was amended to direct any surplus of property remaining after payment of all debts to LifeScape, the sole Member of Children's Care Hospital and School d/b/a LifeScape. If LifeScape is not in existence or is not an organization described in Section 501(c)(3) of the Internal Revenue Code, then said surplus property shall be disposed of by transfer to one or more corporations, associations, institutions, trusts, or foundations organized and operated for one or more of the purposes of this Corporation, and described in Section 501(c)(3) of the Internal Revenue Code of 1986, in such proportions as the Board of Directors of this Corporation shall determine. - Article IX was amended to state the Corporation shall have one (1) class of members. LifeScape shall be the sole voting member of the Corporation. |
| Form 990, Part VI, Section A, line 6 | Prior to April 1, 2014, the organization operated as a non-membership South Dakota non-profit, exempt under Internal Revenue Code 501(c)(3). Effective April 1st, the organization amended it Articles of Incorporation and Bylaws to become a Member of LifeScape, a South Dakota non-profit, exempt under Internal Revenue Code 501(c)(3). |
| Form 990, Part VI, Section A, line 7a | After the changes to the Articles on April 1, 2014, the Directors shall be elected by the Member and shall be the same persons who serve as the Directors of the Member. |
| Form 990, Part VI, Section B, line 11 | The 990 is reviewed by the Chief Financial Officer and a final copy of the 990 will be shared at the next board meeting. |
| Form 990, Part VI, Section B, line 12c | Any potential conflict of interest shall be disclosed by the Director who is involved; provided, however, that any Director may provide notice of a potential conflict of interest to the Chair when such Director becomes aware of a potential conflict of interest, whether such potential conflict of interest involves that Director or not. The Board of Directors will determine whether or not a conflict of interest exists and the Director with the potential conflict of interest shall not participate in this determination. If the Board of Directors determines that a conflict of interest exists, the Director with the conflict shall abstain from voting on any resolution of the Board of Directors involving the issue or subject matter from which the conflict has arisen and, if appropriate, such director will recuse himself or herself from any discussion of that issue or subject matter. |
| Form 990, Part VI, Section B, line 15a | Process used to determine compensation package for the CEO of LifeScape * Board of Directors Involvement The Executive Committee from the SD Achieve Governing Board of Directors reviewed the recommendation from the compensation consultant and made a recommendation to the full governing Board of Directors. When LifeScape was formed the new Board of Directors went into executive session and approved continuing the CEO wage at the rate being paid. * Comparison of Compensation Data A compensation consultant collected total compensation data on "like positions in similar care facilities" from local, regional and national organizations. Data included base pay, bonus pay incentive programs, benefits offered, and other "perks" provided to CEO's in these positions. Recommendation from compensation consultant was provided to the Board Chair on total compensation package. * Final Decision-making Process Board Chair forwarded total compensation information to the Vice President of Human Resources who then communicated the information to the HR and Payroll Departments. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policy and financial statements, other than information contained in the Form 990, are not available for public access. |
| Form 990, Part XI, line 9: | Change in temporarily restricted net assets -112,383. Net assets released from restriction 43,405. |
| Form 990, Part XII, Line 2: | Due to the change in the structure of the organization, the organization had a financial statement audit for the nine month period ending March 31, 2014. The organization's next audit will be for the fifteen month period ending June 30, 2015. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| LifeScape | |||||||||||
| 4100 S Western Ave | Sioux Falls | SD | 57105 | 465151247 | Assist Children's Care Hospital & School and SD Achieve | SD | 501(c)(3) | Line 11a, I | N/A | 0 | |
| South Dakota Achieve DBA Lifescape | |||||||||||
| 4100 S Western Ave | sioux Falls | SD | 57105 | 237072116 | Provide support services to people with developmental disabilities | SD | 501(c)(3) | Line 2 | 0 | LifeScape | |
| LifeScape Foundation | |||||||||||
| 2501 West 26th Street | Sioux Falls | SD | 57105 | 460353254 | Support programs & services of LifeScape entities | SD | 501(c)(3) | Line 11a, I | 0 | LifeScape | |
| Sioux Residential Services Inc - AKA Harvest Apartements | |||||||||||
| 4100 S Western Ave | Sioux Falls | SD | 57105 | 460378935 | HUD Property for individuals supported by SDA | SD | 501(c)(3) | Line 9 | 0 | South Dakota Achieve DBA LifeScape | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rehabilitation Medical Supply | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 W 18th St | AddressLine1 |
| City | Sioux Falls | City |
| State | SD | State |
| ZIP Code | 57104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411936988 | EIN |
| Primary Activities | Sales & Service of durable medical equipment, orthotics, & prosthetics | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Care Hospital and School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $3,247,652 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $1,199,554 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rehabilitation Medical Supply | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $2,732,000 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Comments