2014-10-07T14:10:12-07:00 2013-12-31 990 2013-01-01 460398115 SOUTH DAKOTA COMMUNITY FOUNDATION SOUT 6052241025 PO Box 296 Pierre SD 57501 Stephanie Judson President 6052241025 2014-09-29 2013 2015-11-30 17:44:51Z Stephanie Judson PO Box 296 Pierre SD 57501 19890876 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. 20 20 7 75 0 0 11957731 17775567 208156 233052 3995134 1873996 40522 8261 16201543 19890876 3737662 3994794 0 0 682442 553675 0 0 219389 390701 313011 4810805 4861480 11390738 15029396 152369276 194220182 55222956 70711450 97146320 123508732 SEE PART 1, LINE 1. 0 0 3019928 3019928 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. NEARLY 1,200 GRANTS WERE AWARDED IN 2013. 651264 651264 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. 310 LOCAL NONPROFIT ORGANIZATIONS ACROSS THE STATE RECEIVED A GRANT AWARD THROUGH A COMMUNITY SAVINGS ACCOUNT. 323602 323602 0 SCHOLARSHIP PROGRAM-MAINTAINS OVER 180 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 480 SCHOLARSHIPS TO ASSIST STUDENTS WITH HIGHER EDUCATION. 0 0 0 Other program services, administrative fees as program service revenues 0 0 0 3994794 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 14 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 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 Dale Christensen Director 1 X 0 0 0 Charles Hart Director 1 X 0 0 0 Stephanie Judson President 40 X 145947 0 37050 145947 0 37050 1 0 1 0 0 0 0 0 0 0 17775567 1140939 17775567 Other Administrative fees 541900 233052 233052 0 0 0 0 0 0 233052 1873996 0 0 1873996 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous/Change in CSV/Annuities 900099 8261 0 0 8261 0 0 0 0 8261 19890876 233052 0 1882257 3994794 3994794 145947 65676 80271 251379 189078 62301 58367 58367 70858 70858 27124 20984 6140 563 563 32422 32422 28611 28611 30155 30155 32417 24313 8104 26818 20114 6704 12094 9070 3024 37480 24854 12626 47178 47178 16565 16565 Printing 28116 0 21087 7029 Resource Development 3035 0 0 3035 Dues/Fees/Subscriptions 15140 0 15140 0 Employee Training 1508 0 1508 0 909 0 909 0 4861480 3994794 647297 219389 6812873 5523154 464271 458116 12020 33795 1183193 169861 1023555 1013332 143248409 186369547 808148 822238 152369276 194220182 27172 38563 55044522 70554221 2960 148302 118666 55222956 70711450 X 96390593 122737382 755727 771350 0 0 97146320 123508732 152369276 194220182 X 15029396 20823672 0 0 0 -9490656 X 0 1 X 1 0 X 12336783 8921159 8569763 11957731 17775567 59561003 12336783 8921159 8569763 11957731 17775567 59561003 17358431 42202572 2039467 2195985 1600016 3995134 1873996 11704598 258795 266564 233079 248678 241313 1248429 72514030 1141536 0.58199 0.70467 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 70 0 1456306 0 557623 0 21717495 0 1 1 0 1 X 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 49221127 7520083 12625020 1935803 0 594733 66835694 0.99 0 0.01 0 0 0 55000 55000 0 924034 63527 860507 0 0 0 0 0 204159 106334 97825 0 0 0 0 1013332 0 Annuities payable 118666 118666 X 30831812 20823672 0 0 0 20823672 10008140 0 9882736 9882736 19890876 4469400 0 0 0 0 0 4469400 0 392080 392080 4861480 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 purpose/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 colleges and universities 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, 2013, 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, 2010 to 2013. Schedule D, Part XI, Line 4b GAAP versus income tax accounting: Agency endowment contributions $6,586,479; investment income $180,850; unrealized gain $3,283,913; administrative fees ($168,506). Net of all $9,882,736. Schedule D, Part XII, Line 4b GAAP versus income tax accounting: Agency endowment grant expense $392,080. 1 A World Feast Foundation 8100 Wyoming Blvd NE M4 Ste 306 Albuquerque NM 87113 271342645 3 6000 Community welfare Abbott House 909 Court Merrill PO Box 700 Mitchell SD 57301 460229822 3 10000 Youth services Alcester Health Services Foundation PO Box 168 Alcester SD 57001 460344665 3 17239 Healthcare Anne Carlsen Center for Children 701 3rd St NW Jamestown ND 58401 870694180 3 17373 Youth services Associated School Boards of South Dakota PO Box 1059 Pierre SD 575011059 460242298 3 8417 Community welfare Avera Brady Comforts of Home 401 N Gale Rd Mitchell SD 57301 460224604 3 10000 Healthcare Avera St Benedict Health Center 401 W Glynn Dr Parkston SD 57366 460226738 3 8669 Healthcare Behavior Management Systems Inc 350 Elk Street Rapid City SD 57701 460251185 3 15000 Community welfare BHACF South Dakota Rancher Relief Fund PO Box 231 Rapid City SD 57709 363608635 3 18000 Community welfare Bon Homme School District PO Box 28 1404 Fir Street Tyndall SD 57066 460311996 3 72938 Education Boys Girls Club of Brookings 1126 Southland Lane Brookings SD 57006 731630215 3 185870 Youth services Campus Crusade for Christ Inc 7013 South Edinburg Place Sioux Falls SD 57108 956006173 3 6000 Community welfare Casey Tibbs Foundation PO Box 37 Ft Pierre SD 57532 460407894 3 160000 Historical education Catholic Social Services 529 Kansas City Street Rapid City SD 57701 460418272 3 31852 Community welfare Childrens Care Hospital and School 2501 West 26th Street PO Box 88236 Sioux Falls SD 571052498 460233030 3 17361 Healthcare Children's Home Society of South Dakota PO Box 1749 Sioux Falls SD 571011749 460224542 3 7500 Youth services City of Alcester 106 W 2nd St Alcester SD 57001 466000364 Gov 7500 Community welfare City of Freeman PO Box 201 Freeman SD 57029 460343061 Gov 7500 Community welfare City of Huron PO Box 1369 Huron SD 57350 466000216 Gov 90000 Community welfare City of Huron Event Center PO Box 1369 Huron SD 57350 466000216 Gov 10000 Community welfare City of Presho 209 N Fir Ave Presho SD 57568 466000375 Gov 13950 Community welfare City of Presidents Foundation 4121 Penrose Place Rapid City SD 57702 460455027 3 10000 Community welfare City of Wall PO Box 314 Wall SD 57790 460276000 Gov 10000 Community welfare Clallam County Historical Society PO Box 1327 Port Angeles WA 98362 916054757 3 15826 Historical education Club for Boys 320 North 4th Street PO Box 907 Rapid City SD 57709 460277778 3 40000 Youth services Coteau des Prairies Hospital & Clinic Foundation 205 Orchard Drive Sisseton SD 57262 800446054 3 10000 Healthcare Crazy Horse Memorial Foundation 12151 Ave of the Chiefs Custer SD 57730 460220678 3 92230 Historical education Dakota Resources 25795 475th Ave Renner SD 57055 460442430 3 15000 Community welfare Dakota Territorial Museum 610 Summit Street Yankton SD 57078 466012522 3 20000 Historical education Dakota Weslyan University 1200 West University Ave Mitchell SD 57301 460224589 3 20000 Education De Smet Community Foundation 20732 436th Ave De Smet SD 57231 461401425 3 10000 Community welfare Feeding South Dakota 3511 North 1st Ave Sioux Falls SD 57104 363293534 3 10000 Community welfare Five Counties Nursing Home 405 6th Ave W Lemmon SD 57638 460401085 3 8172 Healthcare Girl Scouts Dakota Horizons 1101 South Marion Road Sioux Falls SD 57106 460250744 3 37092 Youth services Handley Recreation Center 835 Miners Ave Lead SD 57754 460356630 3 15000 Community welfare Heritage Museum of Roberts County PO Box 215 Sisseton SD 57262 460404911 3 15000 Historical education High Plains Heritage Society 825 Heritage Drive PO Box 524 Spearfish SD 57783 510142818 3 7358 Historical education Highmore School District PO Box 416 Highmore SD 57345 466000364 4 13000 Education Historic Arnolds Park Inc PO Box 609 Arnolds Park IA 51331 421231504 3 16951 Community welfare Historic Homestake Opera House Society PO Box 412 313 West Main Street Lead SD 57754 411901385 3 20100 Community welfare Homestake Visitors Center 160 W Main St Lead SD 57754 911781548 3 15000 Community welfare Hope Academy Inc 2300 Chicago Ave S Minneapolis MN 55404 411962874 3 5444 Education Huron Community Development Foundation 1705 Dakota Ave S Huron SD 57350 208612763 3 25000 Community welfare Huron Hockey Association PO Box 770 Huron SD 57350 460364006 3 42000 Youth services Huron Regional Medical Center Foundation Inc 110 Fourth Street SE B8 Huron SD 57350 460437171 3 14000 Healthcare Huron University Foundation PO Box 1297 Huron SD 57350 460371097 3 125000 Education Jamestown College 6088 College Lane Jamestown ND 58405 450231180 3 17396 Education Junior Achievement of South Dakota 1000 N West Ave Suite 110 Sioux Falls SD 57104 460306352 3 10000 Youth services Lemmon Area Charitable and Economic Development 100 3rd Street West Lemmon SD 57638 363983577 3 50000 Community welfare Lifequest Foundation 804 N Mentzer St Mitchell SD 57301 363641131 3 8577 Community welfare Mitchell Area Charitable Foundation PO Box 1087 Mitchell SD 57301 460390971 3 5738 Community welfare Morningside Manor PO Box 500 Alcester SD 57001 460277755 3 28000 Community welfare Nordby Center for Recreation 1700 Lincoln Ave SW Huron SD 57350 460449821 3 5167 Community welfare Northern Hills Alliance for Children First Step Child Care 753 Main Street Deadwood SD 57732 800502521 3 17000 Youth services Northern State University Foundation 620 15th Ave SE Aberdeen SD 57401 237002314 3 5055 Education Oglala Lakota College PO Box 490 Kyle SD 577520490 237135915 3 5167 Education Oglala Sioux Tribe Partnership for Housing PO Box 3001 Pine Ridge SD 57770 460451277 3 7000 Community welfare Our Home Inc of Huron Fund 334 3rd Street SW Huron SD 57350 237163006 3 8635 Community welfare Peninsula College Foundation 1502 East Lauridsen Blvd Port Angeles WA 98362 911589749 3 36927 Education Pheasants Forever 1783 Buerkle Circle St Paul MN 55110 411429149 3 10000 Community welfare Phoebe Apperson Hearst Library 315 W Main St Lead SD 57754 043675808 3 8295 Community welfare Planned Parenthood 1200 Lagoon Ave Minneapolis MN 55408 410948382 3 20000 Education Presentation College Advancement Office 1500 N Main St Aberdeen SD 57401 460280847 3 5055 Education Shriners Hospitals for Children 2900 Rocky Point Drive Tampa FL 33607 362193608 3 48645 Healthcare Sioux Council Boy Scouts of America 800 N West Ave North Sioux Falls SD 57105 460224599 3 14737 Youth services Sioux YMCA PO Box 218 Dupree SD 57623 460336514 3 27395 Community welfare South Dakota CARES Inc 1351 North Harrison Ave Pierre SD 57501 460227839 3 8656 Community welfare South Dakota Discovery Center 805 W Sioux Pierre SD 57501 363599183 3 5500 Youth services South Dakota Hall of Fame 1480 South Main PO Box 180 Chamberlain SD 57325 460324210 3 45000 Community welfare South Dakota Heritage Fund 900 Governors Drive Pierre SD 57501 460370475 3 40765 Community welfare South Dakota Humanities Council 1215 Trail Ridge Road Suite A Brookings SD 57006 460316222 3 16856 Community welfare South Dakota National Guard Museum 301 East Dakota Ave Pierre SD 57501 466000364 3 7500 Historical education South Dakota Parks and Wildlife Foundation 523 E Capitol Pierre SD 57501 460387968 3 12530 Community welfare South Dakota School of Mines & Technology Foundation 501 East St Joseph Street Rapid City SD 57701 466011771 3 26596 Education South Dakota State University PO Box 2201 Admin 106 Brookings SD 57007 466000364 3 182615 Education South Dakota Symphony Foundation 301 S Main Ave Sioux Falls SD 57104 466017026 3 25000 Community welfare Southeastern Behavioral HealthCare 2000 S Summit Avenue Sioux Falls SD 57105 460232306 3 5313 Community welfare St Mary's Foundation 800 East Dakota Ave Pierre SD 575013313 460378424 3 50000 Healthcare Tallgrass Recovery & Sober Living Homes 2601 S Minnesota Ave Ste 105 Sioux Falls SD 571054750 200293050 3 7000 Healthcare The Mammoth Site of Hot Springs 1800 US 18 By-Pass PO Box 692 Hot Springs SD 57747 460337824 3 10000 Historical education The Village Family Service Center PO Box 9859 1201 25th St S Fargo ND 58106 450226423 3 16403 Community welfare United Living Community 405 First Ave Brookings SD 57006 460271768 3 74429 Community welfare University of Colorado Foundation Box 17126 Denver CO 802179155 846049811 3 10000 Education University of South Dakota Foundation PO Box 5555 1110 N Dakota Vermillion SD 57069 466018891 3 7778 Education Violet Tschetter Memorial Home 50 7th St SE Huron SD 57350 460275857 3 6934 Community welfare Watertown Community Foundation 211 East Kemp Ave Watertown SD 57201 460350319 3 5619 Community welfare WAVE 513 Main St PO Box 615 Webster SD 57274 201307620 3 10000 Community welfare Webster 20 20 Inc 513 Main St PO Box 615 Webster SD 57274 201307620 3 10000 Community welfare YMCA of the Greater Twin Cities 30 South 9th Street Minneapolis MN 554023198 452563299 3 7500 Community welfare Zoological Society of Sioux Falls 805 South Kiwanis Ave Sioux Falls SD 57104 466015015 3 10000 Education 90 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 for 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 0 0 0 0 0 0 0 0 0 Stephanie Judson President 136730 0 7500 0 1717 0 22125 0 14925 0 182997 0 X 6 1140939 Average exchange price 0 0 1 0 Schedule M, Part I, Line 9 Six donors made contributions of public securities. 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 quality 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 detailed explanation on Schedule D.