2015-10-16T08:48:19-07:00 2014-12-31 990 2014-01-01 460398115 SOUTH DAKOTA COMMUNITY FOUNDATION SOUT 6052241025 PO Box 296 Pierre SD 57501 Stephanie Judson President 6052241025 2015-10-01 2014 2016-02-25 16:41:14Z Stephanie Judson PO Box 296 Pierre SD 57501 41278708 0 X WWW.SDCOMMUNITYFOUNDATION.ORG X 1987 SD RECEIVE AND ADMINISTER GIFTS FOR CHARITABLE, BENEVOLENT, HUMAN SERVICES, ENVIRONMENTAL, CULTURAL, RELIGIOUS, CIVIC, HEALTH, SCIENTIFIC, EDUCATIONAL, AND ECONOMIC DEVELOPMENT PURPOSES, PRIMARILY IN OR FOR THE BENEFIT OF SOUTH DAKOTA. 19 19 8 75 0 0 17775567 36887752 233052 254493 1873996 4116521 8261 19942 19890876 41278708 3994794 5766637 0 553675 680281 0 277501 313011 345515 4861480 6792433 15029396 34486275 194220182 227342816 70711450 79978149 123508732 147364667 SEE PART 1, LINE 1. 0 0 4626055 4626055 0 THE SOUTH DAKOTA COMMUNITY FOUNDATION IS THE ONLY COMMUNITY FOUNDATION IN SOUTH DAKOTA WITH A STATEWIDE FOCUS. ESTABLISHED AS A PUBLIC NONPROFIT IN 1987 UNDER THE VISION OF GOVERNOR MICKELSON, THE FOUNDATION PROVIDES GRANTS TO NONPROFIT AND CHARITABLE ORGANIZATIONS ACROSS THE STATE IN SUPPORT OF ECONOMIC DEVELOPMENT, HUMAN SERVICES, HEALTH, EDUCATION, AND CULTURAL PROGRAMS. 786666 786666 0 COMMUNITY ACTION-COMMUNITY SAVINGS ACCOUNT-WORK WITH OVER 60 COMMUNITIES ACROSS THE STATE, RANGING IN POPULATION FROM 200 TO OVER 30,000, TO CREATE PERPETUAL FUNDING STREAMS TO ASSIST WITH LOCAL CHARITABLE CAUSES. GRANTS WERE AWARDED TO SUPPORT NONPROFIT AND CHARITABLE CAUSES THAT ENABLE THE FOUNDATION TO DIRECTLY EFFECT NECESSARY CHANGE AS DETERMINED BY LOCAL LEADERS. 353916 353916 0 SCHOLARSHIP PROGRAM-MAINTAINS OVER 200 SCHOLARSHIP FUNDS TARGETING SOUTH DAKOTA SCHOOLS FOR THE BENEFIT OF HIGH SCHOOL GRADUATES ACROSS THE STATE. THE FOUNDATION WORKS WITH DONORS TO IMPROVE ACCESS FOR SOUTH DAKOTA'S YOUTH TO OBTAIN HIGHER EDUCATION. THE FOUNDATION AWARDED OVER 500 SCHOLARSHIPS TO ASSIST STUDENTS WITH HIGHER EDUCATION. 0 0 0 Other program services, administrative fees as program service revenues 0 0 0 5766637 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Clayton Cudmore 6052241025 1714 N Lincoln Ave Pierre SD 57501 Jim Hart Chair 1 X 0 0 0 John Porter Vice Chair 1 X 0 0 0 Patricia Adam Director 1 X 0 0 0 Steve Myers Director 1 X 0 0 0 Donna Christen Director 1 X 0 0 0 Blake Hoffman Director 1 X 0 0 0 David Anderson Director 1 X 0 0 0 Jeff Erickson Director 1 X 0 0 0 Al Kurtenbach Director 1 X 0 0 0 Janet Cronin Director 1 X 0 0 0 Peg Seljeskog Director 1 X 0 0 0 Curt Wischmeier Director 1 X 0 0 0 Beth Benning Director 1 X 0 0 0 Bruce Brandner Director 1 X 0 0 0 Norbert Sebade Director 1 X 0 0 0 Stanley Porch Director 1 X 0 0 0 Trudy Morgan Director 1 X 0 0 0 Anita Nachtigal Director 1 X 0 0 0 Charles Hart Director 1 X 0 0 0 Stephanie Judson President 50 X 152497 0 39259 152497 0 39259 1 0 1 0 0 0 0 0 5005000 31882752 6727165 36887752 Other administrative fees 541900 254493 254493 0 0 0 0 0 0 254493 4116521 0 0 4116521 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous/Change in CSV/Annuity 900099 19942 0 0 19942 0 0 0 0 19942 41278708 254493 0 4136463 5766637 5766637 152497 68624 83873 342423 244883 97540 68837 68837 82653 82653 33871 21631 12240 3162 3162 47856 47856 41245 12868 28377 32222 22555 9667 30161 21113 9048 10736 7515 3221 40648 27239 13409 59987 59987 16590 0 16590 0 Printing 36709 0 25696 11013 Resource Development 9113 0 0 9113 Dues/Fees/Subscriptions 12640 0 12640 0 Miscellaneous 4446 0 4446 0 6792433 5766637 748295 277501 5523154 16556003 458116 443737 33795 2650 1268253 224223 1013332 1044030 186369547 208449540 822238 846856 194220182 227342816 38563 66544 70554221 79823938 118666 87667 70711450 79978149 X 122737382 146422948 771350 941719 0 0 123508732 147364667 194220182 227342816 X 34486275 -414150 0 0 0 -10216190 X 0 1 X 1 0 X 8921159 8569763 11957731 17775567 36887752 84111972 8921159 8569763 11957731 17775567 36887752 84111972 29136747 54975225 2195985 1600016 3995134 1873996 4116521 13781652 266564 233079 248678 241313 274435 1264069 99157693 1264069 0.55442 0.58199 X Schedule A, Part II, Line 10 Includes program services revenue of administrative fees along with changes in cash surrender value and split interest agreements. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 77 0 2729834 0 1438912 0 20553834 0 1 1 0 1 X 118547900 15189746 3151214 4485594 0 1208349 131194917 93670091 11145696 19121012 3541040 779755 1068104 118547900 76937093 9365043 11598205 3398403 0 831847 93670091 78528429 5612520 -2839956 3568901 0 794999 76937093 66835695 6077918 8125211 2508476 0 742751 77787597 0.99 0 0.01 0 0 0 55000 55000 0 924034 86628 837406 0 0 0 0 0 289219 137595 151624 0 0 0 0 1044030 0 Annuities Payable 87667 87667 X 30145377 0 0 0 -414150 -414150 30559527 0 10719181 10719181 41278708 6289442 0 0 0 0 0 6289442 0 502991 502991 6792433 Schedule D, Part IV, Line 2b The Foundation acts as agent for certain donors by receiving assets under agreements in which the donor has named itself as the nonprofit beneficiary. For financial statement/GAAP, the Foundation recognizes a liability to the donor. For income tax reporting, the Foundation records contributions received. The Foundation entered into an agreement with a separate nonprofit to administer, invest, and disburse funds to higher education institutions for scholarships as overseen by the nonprofit's board. Schedule D, Part V, Line 4 See Form 990, Part 1, line 1. Schedule D, Part X, Line 2 At December 31, 2014, the Foundation believes that no significant uncertain tax positions or liabilities exist. In accordance with the applicable statute of limitations, the Foundation's tax returns could be audited by the Internal Revenue Service for the years ended December 31, 2011 to 2014. Schedule D, Part XI, Line 2d Unrealized loss on investments. Schedule D, Part XI, Line 4b GAAP versus income tax accounting: Agency endowment contributions $10,501,859 investment income $560,859; unrealized loss $107,600; administrative fees $235,937. Net $10,719,181. Schedule D, Part XII, Line 4b GAAP versus income tax accounting: Agency endowment grant expenses $502,991. 1 City of Alcester 106 W 2nd Street Alcester SD 57001 466000025 Gov 8200 Community welfare Highmore School District PO Box 416 Highmore SD 57345 466000364 Gov 13000 Education Helpline Center 1000 N West Avenue Suite 310 Sioux Falls SD 571041314 237424387 3 10000 Community welfare Huron Regional Medical Center Foundation 110 Fourth Street SE B-8 Huron SD 57350 460437171 3 37538 Healthcare Fred Hutchinson Cancer Research Center PO Box 19024 Seattle WA 981091024 237156071 3 141667 Healthcare Girl Scouts-Dakota Horizons 1101 South Marion Road Sioux Falls SD 57106 460250744 3 39466 Youth services Lower Brule Community College 111 Little Partisan Lane Lower Brule SD 57325 460430791 3 9900 Education Boys & Girls Club of Brookings 1126 Southland Lane Brookings SD 57006 731630215 3 311292 Youth services Beresford Public Library 115 South 3rd Beresford SD 57004 466000049 3 6000 Community welfare Northern State University 1200 South Jay Street Aberdeen SD 57401 466000364 3 20000 Education South Dakota Center for Enterprise Opportunity 1200 University Street Unit 9511 Spearfish SD 577999511 237428348 3 8000 Community welfare Dakota Wesleyan University 1200 West University Ave Mitchell SD 57301 460224589 3 20000 Education South Dakota Humanities Council 1215 Trail Ridge Road Suite A Brookings SD 57006 460316222 3 27367 Community welfare Crazy Horse Memorial Foundation 12151 Ave of the Chiefs Custer SD 57730 460220678 3 142879 Historical education St Francis House 1301 E Austin Sioux Falls SD 57103 460423202 3 13986 Youth services Volunteers of America Dakotas 1309 W 51st Street Sioux Falls SD 57109 237353508 3 10000 Community welfare South Dakota CARES Inc 1351 North Harrison Ave Pierre SD 57501 460227839 3 9174 Community welfare South Dakota Hall of Fame 1480 South Main Street Chamberlain SD 57325 460324210 3 36000 Community welfare Presentation College 1500 North Main Street Aberdeen SD 57401 460280847 3 5424 Education Peninsula College Foundation 1502 East Lauridsen Blvd Port Angeles WA 98362 911589749 3 47559 Education Chiesman Center for Democracy 1641 Deadwood Ave Rapid City SD 57702 275217305 3 10000 Community welfare Nordby Center for Recreation 1700 Lincoln Ave SW Huron SD 57350 460449821 3 7149 Community welfare Community Development Foundation 1705 Dakota Avenue South Huron SD 57350 208612763 3 81039 Community welfare Mitchell Area Safehouse Family Visitation Center 1809 N Wisconsin Mitchell SD 57301 460389086 3 7000 Community welfare Youth & Family Services Inc 1920 Plaza Blvd Rapid City SD 577092813 466017085 3 10000 Community welfare Sioux Falls Area Community Foundation 200 North Cherapa Place Sioux Falls SD 571032205 311748533 3 30000 Community welfare City of Presho 209 North Fir Ave Presho SD 57568 466000375 Gov 13950 Community welfare Watertown Community Foundation 211 East Kemp Ave Watertown SD 57201 460350319 3 5978 Community welfare NECOG Development Corporation 2201 6th Ave SE Suite 2 Aberdeen SD 57401 460434487 3 7500 Community welfare Centerville Development Corporation 2201 State St Centerville SD 57014 460315601 3 10000 Community welfare Aberdeen Area Arts Council PO Box 126 Aberdeen SD 574020126 237181353 3 10000 Community welfare Community Organized Resources for Educating Youth 22732 Rando Court Box Elder SD 57719 454426181 3 25000 Youth services Sioux Falls Family YMCA 230 S Minnesota Ave Sioux Falls SD 57104 460225021 3 12000 Community welfare Children's Care Hospital & School 2501 West 26th Street Sioux Falls SD 571052498 460233030 3 18423 Healthcare Harmony South Dakota 2522 W 41st St Number 125 Sioux Falls SD 57105 463296505 3 14500 Youth services Dakota Resources 25795 475th Ave Renner SD 57055 460442430 3 10000 Community welfare YMCA of the Greater Twin Cities 30 South 9th Street Minneapolis MN 554023198 452563299 3 11000 Community welfare Kilian Community College 300 East 6th Street Sioux Falls SD 57105 460385443 3 10000 Education South Dakota Symphony Orchestra 301 South Main 4th Floor Sioux Falls SD 57104 466017026 3 30000 Community welfare South Dakota School of Mines & Technology Foundation 306 East St Joseph Street Suite 200 Rapid City SD 57701 466011771 3 33205 Education Safe Harbor 310 S Kline St Aberdeen SD 57401 460344310 3 32500 Community welfare Homes Are Possible Inc 318 South Main Street Aberdeen SD 57401 460458578 3 20000 Community welfare Club for Boys PO Box 907 Rapid City SD 57709 460277778 3 30002 Youth services Our Home Inc of Huron Fund 334 3rd Street SW Huron SD 57350 237163006 3 9164 Community welfare Canistota School District 43-1 341 4th Ave Canistota SD 57012 466002267 Gov 10000 Education Canova Community Improvement 350 South Street W Canova SD 57321 200874823 3 15000 Community welfare DakotAbilities 3600 S Duluth Ave Sioux Falls SD 57105 460306216 3 8730 Community welfare Historic Arnolds Park Inc PO Box 609 Arnolds Park IA 51331 421231504 3 17990 Community welfare Aliive-Roberts County 401 Veterans Ave Sisseton SD 57262 274467170 3 10000 Community welfare Avera St Benedict Health Center 401 West Glynn Drive Parkston SD 57366 460226738 3 9206 Healthcare United Retirement Center 405 1st Ave Brookings SD 57006 460271768 3 38226 Community welfare Western Resources for dis-ABLED Independence 405 East Omaha Suite D Rapid City SD 57701 460401091 3 12000 Community welfare Live Center Inc PO Box 59 Lemmon SD 57638 460346445 3 10000 Community welfare Springfield Veterans Memorial Committee 41208 311th Street Springfield SD 57062 466016082 3 10000 Community welfare About this Life Inc 4218 West St Louis Street Rapid City SD 57702 464216109 3 10000 Community welfare South Dakota Junior Golf Foundation 4809 West 41st Street Suite 202 Sioux Falls SD 571061565 460449824 3 5194 Youth services Violet Tschetter Memorial Home 50 7th Street SE Huron SD 57350 460275857 3 9501 Community welfare American Legion Post 23 PO Box 376 Garretson SD 57030 466015368 3 7500 Community welfare South Dakota Parks & Wildlife Foundation 523 East Capitol Ave Pierre SD 57501 460387968 3 20294 Community welfare Spearfish Middle School 525 E Illinois Spearfish SD 57783 460278406 Gov 20000 Education Working Against Violence Inc 527 Quincy St Rapid City SD 57701 460355127 3 20000 Community welfare Catholic Social Services 529 Kansas City Street Rapid City SD 57701 460418272 103995 Community welfare Jamestown College 6088 College Lane Jamestown ND 58405 450231180 3 18474 Education Town of Pollock 618 C Ave Pollock SD 57648 460325193 Gov 10000 Community welfare Northern State University Foundation 620 15th Ave SE Aberdeen SD 57401 237002314 3 105424 Education Planned Parenthood Minnesota North Dakota South Dakota 671 Vandalia Street Suite 323 Saint Paul MN 55114 410948382 3 50000 Education Anne Carlsen Center for Children 701 3rd Street NW Jamestown ND 58401 870694180 3 18449 Youth services Lutheran Social Services of South Dakota 705 E 41st St Ste 200 Sioux Falls SD 571056048 460224731 3 7500 Community welfare Northern Hills Alliance for Children 753 Main Street Deadwood SD 57732 800502521 3 10000 Youth services St Mary's Foundation 800 East Dakota Ave Pierre SD 575013313 460378424 3 50000 Community welfare Sioux Council Boy Scouts of America 800 NW Ave North Sioux Falls SD 57105 460224599 3 15642 Youth services Avera St Mary's Hospital Central SD Child Assessment Center 801 E Sioux Avenue Pierre SD 57501 460230199 3 7000 Youth services Lifequest Foundation 804 North Mentzer Street Mitchell SD 57301 363641131 3 9095 Community welfare Brainerd Public Schools Foundation 804 Oak Street Brainerd MN 56401 363542673 3 10000 Education South Dakota 4-H Foundation 815 Medary Ave Brookings SD 57007 466016086 3 15000 Youth services High Plains Western Heritage Center PO Box 524 Spearfish SD 57783 510142818 3 18289 Education Black Hills Area Community Foundation 825 St Joseph Street Rapid City SD 57709 363608635 3 10000 Community welfare Northern Hills Family Recreation Center 845 Miners Ave Lead SD 57754 460332124 3 25000 Youth services South Dakota State Fair Foundation 890 3rd Street SW Huron SD 57350 460425814 3 515000 Community welfare South Dakota Historical Society Foundation 900 Governors Drive Pierre SD 57501 460370475 3 18369 Historical education Abbott House 909 Court Merrill Mitchell SD 57301 460379896 3 19240 Youth services Glacial Lakes Area Development 909 South Main Street Britton SD 57430 870787080 3 75000 Community welfare Front Porch Coalition 915 Mountain View Road Rapid City SD 57702 770591124 3 10000 Community welfare University of Colorado Foundation Box 17126 Denver CO 802179155 846049811 3 8000 Education Hamill Hustlers 4-H Club 234 E 4th Street Winner SD 57580 161710601 3 10000 Youth services Mount Rushmore Society PO Box 1524 Rapid City SD 57709 460259847 3 10000 Education South Dakota Voices for Children PO Box 2196 Sioux Falls SD 571012196 460425502 3 10000 Youth services Clallam County Historical Society PO Box 1327 Port Angeles WA 98362 916054757 3 20382 Historical education Associated School Boards of South Dakota PO Box 1059 Pierre SD 575011059 460242298 3 7481 Education Mitchell Area Charitable Foundation PO Box 1087 Mitchell SD 57301 460390971 3 6735 Community welfare Northern Fort Playhouse PO Box 129 Britton SD 57430 562576627 3 7175 Community welfare Huron University Foundation PO Box 1297 Huron SD 57350 460371097 3 26500 Education Spearfish Foundation for Public Education PO Box 1351 Spearfish SD 57783 710865732 3 11368 Education City of Huron PO Box 1369 Huron SD 57350 466000216 Gov 58000 Community welfare Aberdeen Community Foundation PO Box 1560 Aberdeen SD 57402 363323233 3 50000 Community welfare Old Fort Meade Museum PO Box 164 Fort Meade SD 57741 460314448 3 10000 Historical education Ride Across South Dakota (RASDAK) PO Box 1671 Sioux Falls SD 57101 472016803 3 9948 Community welfare Alcester Health Services Foundation Inc PO Box 168 Alcester SD 57001 460344665 3 10000 Healthcare Youth Business Adventure PO Box 190 Pierre SD 57501 460349099 3 6465 Education Heritage Museum of Roberts County PO Box 215 Sisseton SD 57262 460404911 3 15000 Historical education Sioux YMCA PO Box 218 Dupree SD 57623 460336514 3 9803 Community welfare South Dakota State University PO Box 2201 Admin 106 Brookings SD 57007 466000364 3 208590 Education Bon Homme School District 4-2 PO Box 28 Tyndall SD 57066 460311996 Gov 74290 Education Shriners Hospitals for Children PO Box 31356 Tampa FL 33631 362193608 3 49178 Youth services Lakota Funds PO Box 340 Kyle SD 57752 460421416 3 15000 Community welfare Casey Tibbs Foundation PO Box 37 Fort Pierre SD 57532 460407894 3 120000 Historical education Historic Homestake Opera House Society PO Box 412 Lead SD 57754 411901385 3 14000 Historical education DeSmet Community Foundation PO Box 42 De Smet SD 57231 461401425 3 10000 Community welfare City of Tripp PO Box 428 Tripp SD 57376 466000488 Gov 7000 Community welfare Oglala Lakota College PO Box 490 Kyle SD 577520490 237135915 3 5383 Education Morningside Care Center PO Box 500 Alcester SD 57001 460277755 3 16752 Community welfare Save the Pearl Hotel Inc PO Box 504 Kadoka SD 57543 320186165 3 10000 Community welfare Dakota Rural Action Inc PO Box 549 Brookings SD 57006 460398656 3 10000 Community welfare University of South Dakota Foundation PO Box 5555 Vermillion SD 57069 466018891 3 8214 Education Native American Community Board PO Box 572 Lake Andes SD 57356 460392867 3 9979 Community welfare Parkston Lions Club PO Box 634 Parkston SD 57366 237030455 3 6535 Community welfare American Legion Post 303 PO Box 64 Hermosa SD 57744 237014964 3 10000 Community welfare Verendrye Museum PO Box 665 Fort Pierre SD 57532 460314846 3 7500 Historical education Operation Black Hills Cabin PO Box 855 Custer SD 57730 275144524 3 6300 Community welfare The Village Family Service Center PO Box 9859 Fargo ND 58106 450226423 3 17416 Community welfare 120 0 Schedule I, Part I, Line 2 The Foundation reviews the tax status of prospective grantees by using Guidestar Charity Check, which integrates data from IRS Publication 78 on a continual basis. For 501c3 organizations, governmental entities, and religious organizations, verification is conducted prior to grant issuance. If the organization cannot be verified, no grant is awarded. The monitoring procedures used vary based on the grantee's tax status, fund type of distribution, and grant purpose. Donor advised funds can only make grants to 170(B)(1)(A) organizations or to other donor advised funds, and are done through written recommendation with signature certifying the purpose of the grant is only for a charitable purpose. Unrestricted grantmaking requires a due diligence form prior to grant verifying the proceeds will be used only for the purpose stated in the application. In addition, a full program evaluation is required upon completion of the grant/program. Future grants will be denied to grantee if not received. Scholarship distributions are approved only after being recommended by independent selection committee with predetermined criteria, with both committee and criteria having previously been disclosed and approved by the Foundation's Board of Directors. Scholarship distributions are paid directly to the educational institution. Finally, charitable organizations receiving distributions from designated funds certify that funds will be used only for the designated and charitable purpose. X X X X X X 0 0 0 0 0 0 0 0 0 Stephanie Judson President 150000 0 0 0 2497 0 22500 0 16759 0 191756 0 0 0 X 9 6667165 Average exchange price X 1 60000 Appraisal/sale 1 0 1 0 Form 990, Part VI, Section A, Line 2 Directors Jim Hart and Charles Hart have a family relationship. Form 990, Part VI, Section B, Line 11b The audit committee reviews the Form 990 along with management. Copies of the return are given to the Board of Directors at the fall meeting along with a recommendation from the audit committee for approval before filing with the IRS. Form 990, Part VI, Section B, Line 12c The Foundation has adopted a "Policy governing conflicts of interest transactions" that clearly delineates the circumstances that qualify as a conflict of interest and the procedures for disclosing such conflicts. Board members and staff are required to complete a conflict of interest form each year that requires the individual to disclose any "disqualifying relationships" with other nonprofits or business organizations. Board members are required to abstain from any voting that is related to any relationship with which they have indicated they have a disqualifying relationship, and those instances are documented in the meeting's minutes. Form 990, Part VI, Section B, Line 15 The executive committee annually reviews several sources of salary data including from the Council on Foundations and the Association of Small Foundations, before recommending compensation for the President to the full Board for approval. The President of the Foundation annually reviews several sources of salary data including from the Council on Foundations and the Association of Small Foundations, before recommending compensation for staff to the executive committee and to the full Board for approval. Form 990, Part VI, Section C, Line 19 Available upon request. Form 990, Part XI, Line 9 The difference represents the net difference between GAAP and income tax accounting for certain agency endowments. See additional explanation on Schedule D.