WATERTOWN COMMUNITY FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WATERTOWN COMMUNITY FOUNDATION (EIN 46-0350319)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202513219349327786
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T20:50:42-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 472405890 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHNSON & ROGGENBUCK PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 105 NW 2ND STREET | AddressLine1Txt |
| City | ORTONVILLE | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56278 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460350319 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WATERTOWN AREA COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % CAMMIE MENGWASSER | InCareOfNm |
| Business Name Control | WATE | BusinessNameControlTxt |
| Phone | 6058823731 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 E KEMP AVE | AddressLine1Txt |
| City | WATERTOWN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAMMIE MENGWASSER | PersonNm |
| Person Title | EXC DIRECTOR | PersonTitleTxt |
| Phone | 6058823731 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BLAIR J JOHNSON | PreparerPersonNm |
| PTIN | P01234668 | PTIN |
| Phone | 3208393459 | PhoneNum |
| Preparation | 2025-11-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,937,894 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WATERTOWNCOMMUNITYFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,070,846 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,164,170 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $124,511 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $136,893 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,208,635 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,221,111 | CYInvestmentIncomeAmt |
| PY Other Revenue | $116,874 | PYOtherRevenueAmt |
| CY Other Revenue | $75,264 | CYOtherRevenueAmt |
| PY Total Revenue | $2,520,866 | PYTotalRevenueAmt |
| CY Total Revenue | $4,597,438 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $903,746 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,175,254 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $284,826 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $213,452 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $106,328 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $374,546 | PYOtherExpensesAmt |
| CY Other Expenses | $396,587 | CYOtherExpensesAmt |
| PY Total Expenses | $1,563,118 | PYTotalExpensesAmt |
| CY Total Expenses | $1,785,293 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $957,748 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,812,145 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,313,922 | TotalAssetsBOYAmt |
| Total Assets EOY | $943,893 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,384,042 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,035 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,929,880 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $925,858 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,034,631 | ExpenseAmt |
| Grant | $1,034,631 | GrantAmt |
| Desc | GRANTS AWARDED TO VARIOUS NONPROFIT ORGANIZATIONS THAT SUPPORT CHARITY, EDUCATION AND CULTURE IN THE WATERTOWN COMMUNITY | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $140,623 | ExpenseAmt |
| Grant | $140,623 | GrantAmt |
| Revenue | $121,232 | RevenueAmt |
| Desc | GRANTS AWARDED TO VARIOUS AGENCY FUNDS THAT PROMOTE CHARITY, EDUCATION AND CULTURE IN THE WATERTOWN COMMUNITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,175,254 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | Yes (true) | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEDGERS INC | PersonNm |
| Phone | 6058820686 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 1ST AVE SW | AddressLine1Txt |
| City | WATERTOWN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| CAMMIE MENGWASSER | ||||||||
| EXC DIRECTOR | 40.00 | 0.00 | Yes (X) | $85,050 | $0 | $0 | ||
| MITCH ANDERSON | ||||||||
| TRUSTEE | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| KASEY CHAPIN | ||||||||
| TRUSTEE | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DR JEFF DANIELSEN | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CHARLIE EWALT | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JULIE RANUM | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JOEL VOCKRODT | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ALEX AMMANN | ||||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| TYLER DEBOER | ||||||||
| TRUSTEE | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| TOM BEADNELL | ||||||||
| VICE CHAIRPERSON | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| LIAM CULHANE | ||||||||
| CHAIRPERSON | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $85,050 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,164,170 | AllOtherContributionsAmt |
| Noncash Contributions | $14,867 | NoncashContributionsAmt |
| Total Contributions | $1,164,170 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INCOME FROM AGENCY FUND | 525920 | $121,232 | $121,232 |
| RENT FROM REAL ESTATE | 525920 | $15,661 | $15,661 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $136,893 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $653,504 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $653,504 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,908,063 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,340,456 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,567,607 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,567,607 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,567,607 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $75,264 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $75,264 | TotalRevenueColumnAmt |
| Exclusion | $75,264 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,597,438 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,358,004 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $75,264 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,126,404 | TotalAmt |
| Program Services | $1,126,404 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,850 | TotalAmt |
| Program Services | $48,850 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,125 | TotalAmt |
| Management And General | $181,125 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,913 | TotalAmt |
| Management And General | $16,913 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,414 | TotalAmt |
| Management And General | $15,414 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,220 | TotalAmt |
| Management And General | $18,220 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,894 | TotalAmt |
| Management And General | $23,894 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,908 | TotalAmt |
| Management And General | $180,908 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,619 | TotalAmt |
| Fundraising | $103,619 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,757 | TotalAmt |
| Management And General | $14,757 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,250 | TotalAmt |
| Management And General | $13,250 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,272 | TotalAmt |
| Management And General | $7,272 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,553 | TotalAmt |
| Management And General | $11,553 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,528 | TotalAmt |
| Management And General | $12,528 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| MEMBERSHIP FEES | $6,010 | $6,010 | |
| MISCELLANEOUS | $4,576 | $1,867 | $2,709 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,785,293 | TotalAmt |
| Program Services | $1,175,254 | ProgramServicesAmt |
| Management And General | $503,711 | ManagementAndGeneralAmt |
| Fundraising | $106,328 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,046 | BOYAmt |
| EOY | $206 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,685,791 | BOYAmt |
| EOY | $25,842 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,920 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $407,386 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $160,558 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,381 | BOYAmt |
| EOY | $246,828 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,186,637 | BOYAmt |
| EOY | $658,790 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,147 | BOYAmt |
| EOY | $12,227 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,313,922 | BOYAmt |
| EOY | $943,893 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,581 | BOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $686,065 | BOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,693,396 | BOYAmt |
| EOY | $18,035 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,384,042 | BOYAmt |
| EOY | $18,035 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,021,681 | BOYAmt |
| EOY | $7,442 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,908,199 | BOYAmt |
| EOY | $918,416 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,929,880 | BOYAmt |
| EOY | $925,858 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,313,922 | BOYAmt |
| EOY | $943,893 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,812,145 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,306,414 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$21,509,753 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Community Trust | Yes (X) | CommunityTrustInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,281,222 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,368,799 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,069,799 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $936,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,164,215 | CurrentTaxYearAmt |
| Total | $6,820,680 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,281,222 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,368,799 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,069,799 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $936,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,164,215 | CurrentTaxYearAmt |
| Total | $6,820,680 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,718,242 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,102,438 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $565,574 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $805,776 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $732,413 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $636,316 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $653,504 | CurrentTaxYearAmt |
| Total | $3,393,583 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,214,263 | TotalSupportAmt |
| Public Support CY170 | 0.40160 | PublicSupportCY170Pct |
| Public Support PY170 | 0.44380 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 3 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $521,488 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $364,570 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $1,210 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (true) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (true) | DisclosedForCharitablePrpsInd |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Beginning Balance | $11,693,396 | BeginningBalanceAmt |
| Additions During Year | $1,136,965 | AdditionsDuringYearAmt |
| Distributions During Year | $12,812,326 | DistributionsDuringYearAmt |
| Ending Balance | $18,035 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,908,199 | BeginningYearBalanceAmt |
| Contributions | $891,032 | ContributionsAmt |
| Investment Earnings Or Losses | $1,707,408 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $683,328 | GrantsOrScholarshipsAmt |
| Other Expenditures | $20,513,742 | OtherExpendituresAmt |
| Administrative Expenses | $302,126 | AdministrativeExpensesAmt |
| End Year Balance | $7,443 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,718,409 | BeginningYearBalanceAmt |
| Contributions | $836,100 | ContributionsAmt |
| Investment Earnings Or Losses | $2,232,976 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $464,095 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $415,191 | AdministrativeExpensesAmt |
| End Year Balance | $18,908,199 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,457,226 | BeginningYearBalanceAmt |
| Contributions | $860,473 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,517,475 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $651,268 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $430,547 | AdministrativeExpensesAmt |
| End Year Balance | $16,718,409 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,558,212 | BeginningYearBalanceAmt |
| Contributions | $1,898,492 | ContributionsAmt |
| Investment Earnings Or Losses | $1,977,439 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $479,284 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $497,633 | AdministrativeExpensesAmt |
| End Year Balance | $19,457,226 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,899,911 | BeginningYearBalanceAmt |
| Contributions | $896,459 | ContributionsAmt |
| Investment Earnings Or Losses | $1,789,657 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $661,850 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $365,965 | AdministrativeExpensesAmt |
| End Year Balance | $16,558,212 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,867 | OtherCostOrOtherBasisAmt |
| Book Value | $10,867 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $358,230 | OtherCostOrOtherBasisAmt |
| Depreciation | $137,510 | DepreciationAmt |
| Book Value | $220,720 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,289 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,048 | DepreciationAmt |
| Book Value | $15,241 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $246,828 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | WOMEN N GIVI | Event1Nm |
| Gross Receipts Event1 | $75,264 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $75,264 | GrossRevenueEvent1Amt |
| Gross Receipts Total | $75,264 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $75,264 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $75,264 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (24 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| DUEL HIGH SCHOOL | |||||||
| 410 5TH ST W | CLEAR LAKE | SD | 57226 | 466001470 | 3 | $49,421 | EDUCATION |
| WATERTOWN PICKELBALL ASSOCIATION | |||||||
| 1623 HILLCREST DR N | WATERTOWN | SD | 57201 | 871286377 | 3 | $14,000 | COMMUNITY PICKLEBALL COURTS |
| WATERTOWN COMMUNITY CONCERT ASSOC | |||||||
| 3 S BROADWAY | WATERTOWN | SD | 57201 | 466012238 | 3 | $15,546 | MUSIC |
| EAST CENTRAL CASA | |||||||
| PO BOX 781 | WATERTOWN | SD | 57201 | 330998847 | 3 | $25,999 | CHILD WELFARE |
| BEACON CENTER | |||||||
| PO BOX 781 | WATERTOWN | SD | 57201 | 460358638 | 3 | $5,715 | WELFARE |
| BOYS AND GIRLS CLUB OF WATERTOWN | |||||||
| 1000 3RD AVE NE | WATERTOWN | SD | 57201 | 460311845 | 3 | $17,237 | YOUTH PROGRAMS |
| FRIENDS OF THE GOSS FOUNDATION | |||||||
| PO BOX 75 | WATERTOWN | SD | 57201 | 821384455 | 3 | $104,059 | COMMUNITY |
| LAKE AREA TECHNICAL FOUNDATION | |||||||
| 1201 ARROW AVE NE | WATERTOWN | SD | 57201 | 363860861 | 3 | $15,000 | EDUCATION |
| WATERTOWN CARES | |||||||
| 612 5TH ST SE STE 9 | WATERTOWN | SD | 57201 | 921696277 | 3 | $60,733 | WELFARE |
| CODINGTON COUNTY HISTORIAL SOCIETY | |||||||
| 27 1ST AVE SE | Watertown | SD | 57201 | 460335602 | 3 | $32,500 | HISTORICAL PRESERVATION |
| HUMAN SERVICE AGENCY | |||||||
| 123 19TH ST NE | WATERTOWN | SD | 57201 | 460275247 | 3 | $53,546 | WELFARE |
| CITY OF WATERTOWN | |||||||
| PO BOX 910 | WATERTOWN | SD | 57201 | 466000515 | 3 | $50,000 | COMMUNITY |
| LAKE AREA ZOOLOGICAL SOCIETY | |||||||
| PO BOX 484 | WATERTOWN | SD | 57201 | 237294134 | 3 | $20,179 | ZOO SUPPORT |
| WATERTOWN BANQUET PACH | |||||||
| PO BOX 176 | WATERTOWN | SD | 57201 | 463296115 | 3 | $11,774 | CHILD HUNGER |
| SLEEP IN HEAVENLY PEACE | |||||||
| 669 W QUINN BUILDING 42 | POCATELLO | ID | 83202 | 464346568 | 3 | $10,452 | CHILD WELFARE |
| COMMUNITY TRANSIT OF WATERTOWN SISS | |||||||
| 205 1ST AVE NE | WATERTOWN | SD | 57201 | 843240474 | 3 | $23,582 | COMMUNITY TRANSIT |
| BUILD IT NOW | |||||||
| PO BOX 1739 | Watertown | SD | 57201 | 264541186 | 3 | $13,013 | YOUTH SPORTS |
| FIRST CONGREGATIONAL CHURCH | |||||||
| 121 1ST AVE SE | Watertown | SD | 57201 | 460229819 | 3 | $16,200 | CULTURAL |
| JOY RANCH | |||||||
| 16633 448TH AVE | FLORENCE | SD | 57235 | 871202375 | 3 | $44,554 | YOUTH PROGRAMS |
| MELETTE MEMORIAL ASSOCIATION | |||||||
| PO BOX 212 | WATERTOWN | SD | 57201 | 460241116 | 3 | $7,790 | EDUCATION |
| THE SALVATION ARMY | |||||||
| 621 4TH ST NE | WATERTOWN | SD | 57201 | 362167910 | 3 | $15,651 | WELFARE |
| WATERTOWN CHRISTIAN SCHOOL | |||||||
| 15 12TH AVE NE | WATERTOWN | SD | 57201 | 363809047 | 3 | $6,000 | EDUCATION |
| THE AMERICAN FRIENDS OF ST JUDE | |||||||
| PO BOX 3994 | RAPID CITY | SD | 57709 | 473077055 | 3 | $7,500 | WELFARE |
| CATTAIL CROSSING GOLF COURSE | |||||||
| 351 S LAKE DR | WATERTOWN | SD | 57201 | 466000515 | 3 | $10,000 | RECREATION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 24 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Cash Grant | $48,850 | CashGrantAmt |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | CASH STOCK MUTUAL FUNDS | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2025-12-18 | DistributionDt |
| Fair Market Value Of Asset | $21,577,662 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | ACTUAL COST, COMPARABLES | MethodOfFMVDeterminationTxt |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WATERTOWN COMMUNITY FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 E KEMP AVE | AddressLine1Txt |
| City | WATERTOWN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | 3 | IRCSectionTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | EXECUTIVE DIRECTOR REVIEWS THE 990 AND BOARD APPROVES. |
| Conflict of interest policy compliance Part VI line 12c | EACH OFFICER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. MANAGEMENT REVIEWS THE STATEMENTS AND MONITORS THAT ALL OFFICERS ABSTAIN FROM VOTING ON GRANTS TO RELATED ORGANIZATIONS. |
| CEO executive director top management comp Part VI line 15a | BOARD OF DIRECTORS PERFORMS AN ANNUAL REVIEW OF EXECUTIVE DIRECTOR AND APPROVES SALARY. |
| Governing documents etc available to public Part VI line 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE IN THE FOUNDATIONS OFFICE UPON REQUEST. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | CONTRIBUTIONS TO AGENCY FUNDS $-72,714 BENEFICIARY PAYMENTS MADE FROM AGENCY FUNDS $140,623 TRANSFER OF ASSETS TO AFFILIATE $21,645,571 |
| List of other fees for services expenses Part IX line 11g | TRUST FEES $177,340 |
| General explanation attachment | ORGANIZATIONS MISSION THE MISSION OF THE WATERTOWN COMMUNITY FOUNDATION IS TO INVEST IN THE VITALITY AND FUTURE OF WATERTOWN BY SUPPORTING COMMUNITY PRIORITIES, RESPONDING TO HUMAN SERVICE NEEDS AND ENHANCING RECREATION, EDUCATIONS, ARTS AND CULTURE. |
Comments