2015-05-15T09:50:05-05:00 2014-06-30 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2013-07-01 460233030 Children's Care Hospital and School CHIL 6054449500 2501 West 26th Street Sioux Falls SD 571052498 Brandi Kowalczyk CFO 6054449500 2015-05-14 1 Laurie Hanson P00851848 6053391999 2015-05-14 2013 2016-03-07 17:11:31Z LifeScape Anne Rieck McFarland 2501 West 26th Street Sioux Falls SD 571052498 27423222 0 X www.cchs.org X 1952 SD LifeScape is committed to promoting independence for children and adults with disabilities by providing specialized services, healthcare, community connections, and lifelong learning. 17 15 636 690 0 0 1923630 1928934 21001637 22508565 10890 44086 2021327 2061122 24957484 26542707 5500 0 0 0 17848089 17792723 0 0 15928 6090933 6475806 23944522 24268529 1012962 2274178 19247744 20658540 7859008 7059958 11388736 13598582 X LifeScape is committed to promoting independence for children and adults with disabilities by providing specialized services, healthcare, community connections, and lifelong learning. 1 1 21734703 22508565 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. 21734703 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 0 1 33 0 1 636 1 0 0 0 0 0 0 0 0 0 0 X 17 15 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 0 0 MN X Carol Peterson 6054449842 2501 West 26th Street Sioux Falls SD 571052498 Jack Hopkins Chair 1.00 3.00 X X 0 0 0 Geoffrey T Tufty MD Chair (until Mar 2014) 1.00 0.50 X X 0 0 0 H Chip Carlson III Vice Chair 1.00 0.00 X X 0 0 0 William F Duhamel PhD Vice Chair (until Mar 2014) 1.00 0.00 X X 0 0 0 Molly McCarthy Secretary 1.00 0.00 X X 0 0 0 Dr Patty Peters Treasurer 1.00 3.00 X X 0 0 0 Anne Rieck McFarland CEO 22.00 23.00 X X 0 147415 10431 John Rozell Member-At-Large 1.00 5.00 X 0 0 0 Claudia L Vucurevich Director 1.00 0.00 X 0 0 0 P Daniel Donohue Director 1.00 0.00 X 0 0 0 Dr Julie Johnson Director 1.00 0.00 X 0 0 0 Joe Henkin Director 1.00 3.00 X 0 0 0 Jon Soderholm Director 1.00 3.00 X 0 0 0 Mark Strenhagen Director 1.00 0.00 X 0 0 0 Gayle Ver Hey Director 1.00 3.00 X 0 0 0 Terri Grablander Director 1.00 0.00 X 0 0 0 Jeff Hazard Director 1.00 3.00 X 0 0 0 Jason Harris Director 1.00 0.00 X 0 0 0 Dr Jack Billion Director 1.00 3.00 X 0 0 0 J Pat Costello Director (until Mar 2014) 1.00 0.00 X 0 0 0 William Peterson Director (until Mar 2014) 1.00 0.50 X 0 0 0 Dr James M Robl Director (until Mar 2014) 1.00 0.50 X 0 0 0 David Timpe Interim CEO (through Mar 2014) 40.00 0.00 X 211913 0 0 Brandi Kowalczyk Chief Financial Officer 20.00 25.00 X 0 77248 21518 Kimberly Marso Chief Operating Officer 20.00 20.00 X 127426 0 23810 Lon Clemensen VP Program Support Services 20.00 20.00 X 132472 0 10585 Angie Brown VP of Marketing 20.00 20.00 X 102074 0 11901 573885 224663 78245 4 0 1 0 Sanford Hospital PO Box 5039 Sioux Falls SD 571175039 Resp. Therapy; IT Svcs 439479 Sanford Children's Specialty Clinic PO Box 5039 Sioux Falls SD 571175039 Physician services 200476 Henry Carlson Company 1205 Russel St Sioux Falls SD 57104 Construction 134062 3 312606 1245771 74028 296529 99822 1928934 Patient/Resident Fees 623000 22224394 22224394 Other Service Revenue 900099 284171 284171 22508565 51950 51950 97924 0 97924 97924 97924 846944 853889 919 -6945 -919 -7864 -7864 38905 312606 25707 13198 13198 Electronic Health Records 999909 1950000 1950000 1950000 26542707 24458565 0 155208 159279 143351 15928 14244956 13244514 1000442 157954 151051 6903 2169442 1946248 223194 1061092 985357 75735 44237 44237 85872 85872 883405 608396 275009 101586 3546 98040 163122 130837 32285 208357 208357 820527 798229 22298 152548 146800 5748 121031 85200 35831 328435 328435 1317956 1317956 175846 113919 61927 Other Supplies 1181175 1173512 7663 Maintenance and Repair 138665 89954 48711 Bad Debts 80052 80052 Dues and Subscriptions 48231 26520 21711 624761 504177 120584 24268529 21734703 2517898 15928 4456858 5001619 95320 250 3969300 5294394 83603 76114 46881 41633 27870253 17739924 10489803 10130329 105979 114201 19247744 20658540 505977 5480 7353031 7054478 7859008 7059958 X 11032736 13130721 339229 451090 16771 16771 11388736 13598582 19247744 20658540 X 2274178 4646 -68978 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 1 424 1 37572 0 0 37996 0 Part II-B, Line 1: 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. 430216 430216 20538264 12592578 7945686 6690051 4996091 1693960 211722 151255 60467 10130329 Hamster 2013 222861 216510 6351 5927 424 Mall Walk 2014 103898 90594 13304 4780 7424 1100 1 24752 5502 19250 250 5502 300 351511 312606 38905 4780 7674 1100 11429 300 424 25707 13198 1 1 X 1 X 1 X 175.000000000000 0 0 0 15720379 13690053 2030326 0.08370 15720379 13690053 2030326 0.08370 59102 51331 7771 0.00030 9033 7292 1741 0.00010 68135 58623 9512 0.00040 15788514 13748676 2039838 0.08410 0 80052 0 10430 27757 -17327 X 0 1 1 Children's Care Hospital & School 2501 W 26th St 1020 W 18th St Sioux Falls SD 57105 www.lifescapesd.org 10562 X X Children's Care Hospital & School 1 1 X X X X X X X X X 12 1 0 1 X Available at www.lifescapesd.org X X X X X X X X 0 0 1 1 100.000000000000 1 175.000000000000 1 X X X X X X X X 1 1 X 0 0 X 1 X 0 0 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. 1 Children's Care Hospital & School 7110 Jordan Drive Rapid City SD 57702 Outpatient Rehabilitation Center 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. X 0 1 X X X 0 0 0 0 0 0 0 0 0 Anne Rieck McFarland CEO 0 147415 0 0 0 0 0 2983 0 7520 0 157918 0 0 David Timpe Interim CEO (through Mar 2014) 211913 0 0 0 0 0 0 0 0 0 211913 0 0 0 Kimberly Marso Chief Operating Officer 127334 0 0 0 92 0 1357 0 23091 0 151874 0 0 0 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. A South Dakota Health and Educational Facilities Authority 460315509 83755VLQ5 2007-03-29 8705000 Defeasance of 1999 bonds 0 0 0 A 1705000 8859230 638499 177184 8043636 1999 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 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. Henry Carlson Company Director H. Chip Carlson III owns more than 35% of Henry Carlson Co 134062 Construction work provided to CCHS 0 X 23 24560 Selling price X 25781 Selling Price X 70 30788 Selling price X 9 3421 Selling price X Motorcycle Co 39 15272 Selling price 0 0 1 0 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. 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 LifeScape 0 LifeScape Foundation 2501 West 26th Street Sioux Falls SD 57105 460353254 Support programs & services of LifeScape entities SD 501(c)(3) Line 11a, I LifeScape 0 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 South Dakota Achieve DBA LifeScape 0 Rehabilitation Medical Supply 1020 W 18th St Sioux Falls SD 57104 411936988 Sales & Service of durable medical equipment, orthotics, & prosthetics SD Children's Care Hospital and School C 3247652 1199554 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 Rehabilitation Medical Supply Q 2732000 FMV