2013-05-06T15:49:41-05:00 2012-12-31 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2012-01-01 460358693 BLACK HILLS CHILDREN'S RANCH INC BLAC 6053481608 1644 CONCOURSE DRIVE RAPID CITY SD 57703 LACA OSSENFORT 6053481608 2013-03-05 true JEAN SMITH CPA 6053425630 2013-05-06 2012 2016-03-07 17:11:31Z PIONEER CREDIT COUNSELING TODD OSSENFORT PRESIDENT 1644 CONCOURSE DRIVE RAPID CITY SD 57703 2314954 false X WWW.PIONEERCREDIT.COM X 1980 SD TO EDUCATE AND COUNSEL CONSUMERS IN A BROAD RANGE OF FINANCIAL LIFE SKILLS, BUDGETING, RETIREMENT, HOUSING AND CREDIT, PRE-BANKRUPTCY COUNSELING, POST-BANKRUPTCY EDUCATION OR DEBT ISSUES THROUGH FACE TO FACE COUNSELING SESSIONS, TELEPHONE SESSIONS, AND BY CONDUCTING WORKSHOPS AND SEMINARS IN CONJUNCTION WITH THE CURRICULUM OF THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" AND "A NEW DAY" ON-LINE EDUCATION. BY EDUCATING AND PROVIDING THE MUCH NEEDED TOOLS TO CONSUMERS, WE HAVE BENEFITED HUNDREDS OF THOUSANDS OF INDIVIDUALS AND FAMILIES THROUGHOUT THE UNITED STATES. MANY OF THESE INDIVIDUALS AND FAMILIES ARE NOW ON TRACK IN THE MANAGEMENT OF THEIR "FINANCIAL LIFE SKILLS." 5 4 52 0 1000 0 2965918 2304131 11401 7727 3219 3096 2981538 2314954 1500 500 0 1736577 1329687 0 0 1262065 1218229 3000142 2548416 -18604 -233462 1763108 1424028 369106 256960 1394002 1167068 X TO EDUCATE AND COUNSEL CONSUMERS IN A BROAD RANGE OF FINANCIAL LIFE SKILLS, BUDGETING, RETIREMENT, HOUSING AND CREDIT, PRE-BANKRUPTCY COUNSELING, POST-BANKRUPTCY EDUCATION OR DEBT ISSUES THROUGH FACE TO FACE COUNSELING SESSIONS, TELEPHONE SESSIONS, AND BY CONDUCTING WORKSHOPS AND SEMINARS IN CONJUNCTION WITH THE CURRICULUM OF THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" AND "A NEW DAY" ON-LINE EDUCATION. BY EDUCATING AND PROVIDING THE MUCH NEEDED TOOLS TO CONSUMERS, WE HAVE BENEFITED HUNDREDS OF THOUSANDS OF INDIVIDUALS AND FAMILIES THROUGHOUT THE UNITED STATES. MANY OF THESE INDIVIDUALS AND FAMILIES ARE NOW ON TRACK IN THE MANAGEMENT OF THEIR "FINANCIAL LIFE SKILLS." false false 2082436 500 2304131 DEBT COUNSELING PROGRAM: THE ORGANIZATION OFFERS SEVERAL OPTIONS TO CONSUMERS SEEKING HELP IN FINANCIAL EDUCATION, BUDGETING AND DEBT MANAGEMENT. A CONSUMER WILL INITIALLY VISIT WITH ONE OF OUR CERTIFIED CREDIT COUNSELORS (CERTIFIED THROUGH THE GUIDELINES OF THE ASSOCIATION OF INDEPENDENT CONSUMER CREDIT COUNSELING AGENCIES - AICCCA) TO DISCUSS THE GOALS OF THE CONSUMER. IF THE CONSUMER IS PRIMARILY SEEKING ASSISTANCE IN ESTABLISHING A MONTHLY BUDGET OR REVIEWING THEIR FINANCIAL SITUATION, THIS WILL BE DONE AT NO CHARGE TO THE CONSUMER AND CAN BE COMPLETED WITHIN AN HOUR OR TWO, WHETHER FACE TO FACE OR BY PHONE, DEPENDING ON THE CONSUMER'S FINANCIAL SITUATION. ON A DAILY BASIS, WE ALSO PROVIDE CONSUMERS WITH HOUSING COUNSELING (AT NO COST), PRE-BANKRUPTCY COUNSELING AND POST-BANKRUPTCY EDUCATION. THERE ARE SOME INSTANCES IN WHICH AFTER THEIR INITIAL CONSULTATION, THE CONSUMER DETERMINES THAT THEY WOULD LIKE OR NEED FURTHER ASSISTANCE IN REDUCING PAYMENTS TO UNSECURED CREDITORS OR DUE TO THEIR BUDGET NOT BEING WITHIN THEIR MEANS. IN SUCH SITUATIONS, A "CERTIFIED CREDIT COUNSELOR" MAY RECOMMEND ENROLLMENT IN OUR "DEBT MANAGEMENT PROGRAM" AS A MEANS OF ADDITIONAL ASSISTANCE AND ONGOING COUNSELING. WE PROVIDE A WIDE RANGE OF INFORMATION THROUGH OUR STATE OF THE ART WEBSITE 24/7,WHICH HAS ACCOUNT INFORMATION FOR THOSE THAT HAVE ENROLLED IN OUR DEBT MANAGEMENT PROGRAM, IN ADDITION TO BEING AVAILABLE BY PHONE MONDAY-FRIDAY,6AM TO 8PM MST, AND SATURDAY, 8AM TO 5PM MST. THE ORGANIZATION IS ALSO A REGISTERED AGENCY THROUGH BUREAU VERITAS CERTIFICATION AND OPERATES A QUALITY MANAGEMENT SYSTEM IN COMPLIANCE WITH THE REQUIREMENTS OF THE INTERNATIONAL STANDARDS ORGANIZATION 9001-2008 AND THE AICCCA "CODE OF PRACTICE," AS WELL AS A PARTICIPANT OF THE BETTER BUSINESS BUREAU CARE PROGRAM. THE ORGANIZATION HAS HAD OVER 300,000 ISSUES OF OUR "PIONEER PILOT" DISBURSED TO CONSUMERS IN THE YEAR 2012. THE PIONEER PILOT IS A BI-MONTHLY FINANCIAL NEWSLETTER, WHICH FEATURES 4 MAIN ARTICLES AND THEN FOCUSES ON THE FOLLOWING AREAS FOR NEW INFORMATION IN EVERY ISSUE: BUDGET BOOSTERS, PENNY PINCHERS CLUB, AND SCAM ALERTS. THE PUBLICATION BEGAN IN NOVEMBER OF 2004 AND HAS BEEN CONTINUED THEREAFTER. WE HAVE BEEN DISTRIBUTING AN AVERAGE OF 50,000 EACH ISSUE. FOR A FREE COPY, PLEASE CONTACT US DIRECTLY. THE ORGANIZATION HAS HAD OVER 74,000 COUNSELING SESSIONS IN THE YEAR OF 2012 ALONE, WITH AN ESTIMATED 737 OF THOSE CONSUMERS DETERMINING THEIR NEEDS TO ENROLL IN OUR "DEBT MANAGEMENT PROGRAM." MANY OF OUR COUNSELING AND EDUCATIONAL SESSIONS ARE PROVIDED AT NO CHARGE TO THE PUBLIC. THE ORGANIZATION COUNSELS ANYONE THAT IS IN NEED OF OUR EDUCATION PROGRAMS AND SERVICES, REGARDLESS OF THEIR ABILITY TO PAY. OUR LATEST EDUCATION PROGRAM, "A NEW DAY," IS AVAILABLE 24/7, AND IN 2012 THERE WERE 39,964 CONSUMERS WHO COMPLETED PART I OF THE COURSE AND 32,132 CONSUMERS WHO COMPLETED PART II OF THE COURSE. IN THE YEAR 2012, THE NUMBER OF ENROLLEES FOR THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" EXCEEDED 5,700. THIS WORKBOOK COVERS BASIC MONEY MANAGEMENT AND FINANCIAL LIFE SKILLS. THE CHAPTERS ARE AS FOLLOWS: PRETEST (THIS HELPS MEASURE THE FINANCIAL LITERACY OF EACH INDIVIDUAL) 1 IDENTIFYING DEBT WARNING SIGNS, 2 SETTING UP A FAMILY BUDGET, 3 TIPS FOR MAKING A BUDGET, 4 SHOPPING GUIDE/BUDGET HELP,5 MONEY MANAGEMENT HELP, 6 CONQUERING YOUR FINANCIAL STRESS, 7 TIPS FOR DEALING WITH YOUR CREDITORS AND PLANNING, PREPARING AND MANAGING YOUR FINANCIAL FUTURE. IT ALSO INCLUDES A FINAL TEST (SUBMITTED TO US FOR GRADING AND RECORDING THE MEASUREMENT OF THEIR SUCCESS) AND A GLOSSARY/APPENDIX (THIS INCLUDES TERMS WHICH APPEAR ON CREDITOR STATEMENTS AND CREDIT REPORTS TO ENHANCE THE CONSUMER'S FINANCIAL LITERACY). THOSE COMPLETING THE COURSE WITH A PASSING GRADE ON THE FINAL TEST, GRADUATED AND RECEIVED A "GRADUATION CERTIFICATE." WE ALSO CONDUCT FREE MONTHLY SEMINARS IN A PUBLIC SETTING HELD AT OUR OFFICES. WE INVITE ALL CONSUMERS THAT HAVE COME IN CONTACT WITH OUR ORGANIZATION, AS WELL AS POST ANNOUNCEMENTS TO THE GENERAL PUBLIC IN COOPERATION WITH THE "CORNERSTONE RESCUE MISSION" IN RAPID CITY, "PRAIRIE WINDS CASINO" IN PINE RIDGE, SD AND "LAKOTA FUND" LOCATED IN KYLE, SD ON THE PINE RIDGE INDIAN RESERVATION. THIS YEAR, WE CONDUCTED A "UNDERSTANDING CREDIT" WORKSHOP EACH SEMESTER WITH RAPID CITY CENTRAL HIGH SCHOOL'S PERSONAL FINANCE CLASS. OUR SUCCESS STORIES AND TESTIMONIALS FROM CONSUMERS ARE OVERWHELMING. JUST ONE QUOTE FROM THE LAST YEAR: J. SINE - "THIS BANKRUPTCY HAS BEEN ONE OF THE MOST STRESSFUL THINGS I HAVE BEEN THROUGH IN YEARS. YOUR COUNSELING AND EDUCATION HAS MADE THE PROCESS LESS STRESSFUL. THE STAFF YOU HAVE FOR HELP ARE THE MOST CONSIDERATE PEOPLE I HAVE DEALT WITH SINCE I BEGAN THE PROCESS. THERE WAS NOT A TIME THAT I NEEDED HELP THAT YOU WERE NOT THERE FOR ME. FROM THE BOTTOM OF MY HEART, I THANK YOU. I WILL LET OTHERS KNOW HOW HELPFUL YOU WERE AND RECOMMEND FOR ANYONE GOING THROUGH THIS SAME THING. ONCE AGAIN, THANK YOU" 2082436 true false false false false false false false true false true false false false false true true false false false false false false false false false false false false true false false false false false true true true false false false false false false false false false true 13 0 52 true false false false false false false false false false false X 5 4 true false false false false false false true true false false true true true true false true true true false X MICHAEL SOLANO TREASURER 6053481608 1644 CONCOURSE DR RAPID CITY SD 57703 TODD OSSENFORT 45.00 X X 121717 0 14072 MICHAEL ZARLE 2.00 X 0 0 0 LEON WIKLE 1.00 X 0 0 0 PAULO NACCARATI 1.00 X 0 0 0 ALAN MAAS 1.00 X 0 0 0 LACA OSSENFORT 45.00 X 160612 0 4219 MICHAEL SOLANO 42.00 X 101699 0 39 ANNIE EDWARDS 48.00 X 63534 0 2483 447562 20813 3 false true false VENABLE LLP PO BOX 62727 BALTIMORE MD 21264 LEGAL SERVICES 237865 3C INCORPORATED 8930 STANFORD BOULEVARD COLUMBIA MD 21045 ADVERTISING 160100 2 DEBT COUNSELING FEES 624100 1970152 1970152 GRANTS - CREDITORS 624100 182899 182899 FAIR SHARE - CREDITORS 624100 146030 146030 HOUSING COUNSELING FEES 624100 5050 5050 2304131 7727 7727 MISCELLANEOUS 624100 3096 3096 3096 2314954 2307227 7727 500 500 468375 362085 106290 709801 567841 141960 59046 44301 14745 92465 73972 18493 119922 11992 107930 12137 11530 607 69011 62301 6710 264356 264356 186444 180120 6324 33127 31214 1913 254689 240765 13924 28480 27790 690 24901 24901 5722 5722 110761 105223 5538 8801 8801 CLIENT EDUCATION 39721 39721 IMPAIRMENT LOSS 33000 33000 DUES AND SUBSCRIPTIONS 19559 18581 978 CREDIT REPORTS 6442 6442 1156 1156 2548416 2082436 465980 0 95667 107332 816801 591967 42062 29579 40861 46658 1020613 449324 664041 571289 70676 77203 33000 1763108 1424028 180918 55615 58111 107004 130077 94341 369106 256960 X 1394002 1167068 1394002 1167068 1763108 1424028 -233462 6528 X false true X true false X 1000 1000 3194333 4086546 3882522 2969137 2307227 16439765 3194333 4086546 3882522 2970137 2307227 16440765 304142 193538 90499 57045 97677 742901 304142 193538 90499 57045 97677 742901 15697864 11219 13434 16360 11401 7727 60141 11219 13434 16360 11401 7727 60141 3205552 4099980 3898882 2981538 2314954 16500906 0.95130 0.93320 0.00000 X false true X 290149 57306 232843 730464 392018 338446 571289 X 2321482 6528 6528 2314954 2314954 2548416 2548416 2548416 ESCROW LIABILITY ARRANGEMENT EXPLANATION SCHEDULE D, PAGE 2, PART IV, LINE 2B UNDER THE ORGANIZATION'S DEBT MANAGEMENT PROGRAM, CLIENTS REMIT PAYMENT TO THEIR ESCROW ACCOUNT. THIS PAYMENT IS THEN REMITTED TO THE CLIENT'S VARIOUS CREDITORS. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X AT DECEMBER 31, 2012, THE ORGANIZATION BELIEVES THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. IN ACCORDANCE WITH THE APPLICABLE STATUTE OF LIMITATIONS, THE ORGANIZATION'S TAX RETURNS COULD BE AUDITED BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED DECEMBER 31, 2009 TO 2012. true X X X false false false false false false false false false LACA OSSENFORT 160612 11 4208 164831 SJD HOLDINGS SEE BELOW 149706 LEASE OF BUILDING false OZCORP HOLDINGS SEE BELOW 14560 LEASE OF BUILDING false DJS HOLDINGS LLC SEE BELOW 2810 BLDG/PKG LOT REPAIRS false MAXIE EDWARDS FAMILY MEMBER 12412 COMPENSATION false DANIELLE OSSENFORT FAMILY MEMBER 10388 COMPENSATION false MARILYN BEATON FAMILY MEMBER 17741 COMPENSATION false REBECCA LANCASTER FAMILY MEMBER 29342 COMPENSATION false JACOB OSSENFORT FAMILY MEMBER 20516 COMPENSATION false ADDITIONAL INFORMATION SCHEDULE L PART V PART IV LINES 1 AND 2 TODD OSSENFORT COO AND BOARD PRESIDENT AND LACA OSSENFORT ADMINISTRATOR AND BOARD SECRETARY OWN SJD HOLDINGS LLC OZCORP HOLDINGS LLC AND DJS HOLDINGS LLC SJD HOLDINGS LLC AND OZCORP HOLDINGS LLC LEASE FACILITIES TO THE ORGANIZATION THE LEASE AGREEMENTS ARE APPROVED BY THE BOARD OF DIRECTORS TODD OSSENFORT ABSTAINS FROM THE VOTE AND LACA OSSENFORT IS NOT A VOTING MEMBER OF THE BOARD OF DIRECTORS AND ARE CONSIDERED TO BE IN THE NORMAL COURSE OF BUSINESS DUE DILIGENCE IS PERFORMED ANNUALLY WHERE A LOCAL INDEPENDENT REALTOR PROVIDES AREA LEASE COMPARISONS FOR A COST PER SQUARE FOOT COMPARISON OF SIMILAR PROPERTY THIS COMPARISON IS REVIEWED BY THE BOARD OF DIRECTORS ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION TO EDUCATE AND COUNSEL CONSUMERS IN A BROAD RANGE OF FINANCIAL LIFE SKILLS, BUDGETING, RETIREMENT, HOUSING AND CREDIT, PRE-BANKRUPTCY COUNSELING, POST-BANKRUPTCY EDUCATION OR DEBT ISSUES THROUGH FACE TO FACE COUNSELING SESSIONS, TELEPHONE SESSIONS, AND BY CONDUCTING WORKSHOPS AND SEMINARS IN CONJUNCTION WITH THE CURRICULUM OF THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" AND "A NEW DAY" ON-LINE EDUCATION. BY EDUCATING AND PROVIDING THE MUCH NEEDED TOOLS TO CONSUMERS, WE HAVE BENEFITED HUNDREDS OF THOUSANDS OF INDIVIDUALS AND FAMILIES THROUGHOUT THE UNITED STATES. MANY OF THESE INDIVIDUALS AND FAMILIES ARE NOW ON TRACK IN THE MANAGEMENT OF THEIR "FINANCIAL LIFE SKILLS." FIRST ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A COST), PRE-BANKRUPTCY COUNSELING AND POST-BANKRUPTCY EDUCATION. THERE ARE SOME INSTANCES IN WHICH AFTER THEIR INITIAL CONSULTATION, THE CONSUMER DETERMINES THAT THEY WOULD LIKE OR NEED FURTHER ASSISTANCE IN REDUCING PAYMENTS TO UNSECURED CREDITORS OR DUE TO THEIR BUDGET NOT BEING WITHIN THEIR MEANS. IN SUCH SITUATIONS, A "CERTIFIED CREDIT COUNSELOR" MAY RECOMMEND ENROLLMENT IN OUR "DEBT MANAGEMENT PROGRAM" AS A MEANS OF ADDITIONAL ASSISTANCE AND ONGOING COUNSELING. WE PROVIDE A WIDE RANGE OF INFORMATION THROUGH OUR STATE OF THE ART WEBSITE 24/7,WHICH HAS ACCOUNT INFORMATION FOR THOSE THAT HAVE ENROLLED IN OUR DEBT MANAGEMENT PROGRAM, IN ADDITION TO BEING AVAILABLE BY PHONE MONDAY-FRIDAY,6AM TO 8PM MST, AND SATURDAY, 8AM TO 5PM MST. THE ORGANIZATION IS ALSO A REGISTERED AGENCY THROUGH BUREAU VERITAS CERTIFICATION AND OPERATES A QUALITY MANAGEMENT SYSTEM IN COMPLIANCE WITH THE REQUIREMENTS OF THE INTERNATIONAL STANDARDS ORGANIZATION 9001-2008 AND THE AICCCA "CODE OF PRACTICE," AS WELL AS A PARTICIPANT OF THE BETTER BUSINESS BUREAU CARE PROGRAM. THE ORGANIZATION HAS HAD OVER 300,000 ISSUES OF OUR "PIONEER PILOT" DISBURSED TO CONSUMERS IN THE YEAR 2012. THE PIONEER PILOT IS A BI-MONTHLY FINANCIAL NEWSLETTER, WHICH FEATURES 4 MAIN ARTICLES AND THEN FOCUSES ON THE FOLLOWING AREAS FOR NEW INFORMATION IN EVERY ISSUE: BUDGET BOOSTERS, PENNY PINCHERS CLUB, AND SCAM ALERTS. THE PUBLICATION BEGAN IN NOVEMBER OF 2004 AND HAS BEEN CONTINUED THEREAFTER. WE HAVE BEEN DISTRIBUTING AN AVERAGE OF 50,000 EACH ISSUE. FOR A FREE COPY, PLEASE CONTACT US DIRECTLY. THE ORGANIZATION HAS HAD OVER 74,000 COUNSELING SESSIONS IN THE YEAR OF 2012 ALONE, WITH AN ESTIMATED 737 OF THOSE CONSUMERS DETERMINING THEIR NEEDS TO ENROLL IN OUR "DEBT MANAGEMENT PROGRAM." MANY OF OUR COUNSELING AND EDUCATIONAL SESSIONS ARE PROVIDED AT NO CHARGE TO THE PUBLIC. THE ORGANIZATION COUNSELS ANYONE THAT IS IN NEED OF OUR EDUCATION PROGRAMS AND SERVICES, REGARDLESS OF THEIR ABILITY TO PAY. OUR LATEST EDUCATION PROGRAM, "A NEW DAY," IS AVAILABLE 24/7, AND IN 2012 THERE WERE 39,964 CONSUMERS WHO COMPLETED PART I OF THE COURSE AND 32,132 CONSUMERS WHO COMPLETED PART II OF THE COURSE. IN THE YEAR 2012, THE NUMBER OF ENROLLEES FOR THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" EXCEEDED 5,700. THIS WORKBOOK COVERS BASIC MONEY MANAGEMENT AND FINANCIAL LIFE SKILLS. THE CHAPTERS ARE AS FOLLOWS: PRETEST (THIS HELPS MEASURE THE FINANCIAL LITERACY OF EACH INDIVIDUAL) 1 IDENTIFYING DEBT WARNING SIGNS, 2 SETTING UP A FAMILY BUDGET, 3 TIPS FOR MAKING A BUDGET, 4 SHOPPING GUIDE/BUDGET HELP,5 MONEY MANAGEMENT HELP, 6 CONQUERING YOUR FINANCIAL STRESS, 7 TIPS FOR DEALING WITH YOUR CREDITORS AND PLANNING, PREPARING AND MANAGING YOUR FINANCIAL FUTURE. IT ALSO INCLUDES A FINAL TEST (SUBMITTED TO US FOR GRADING AND RECORDING THE MEASUREMENT OF THEIR SUCCESS) AND A GLOSSARY/APPENDIX (THIS INCLUDES TERMS WHICH APPEAR ON CREDITOR STATEMENTS AND CREDIT REPORTS TO ENHANCE THE CONSUMER'S FINANCIAL LITERACY). THOSE COMPLETING THE COURSE WITH A PASSING GRADE ON THE FINAL TEST, GRADUATED AND RECEIVED A "GRADUATION CERTIFICATE." WE ALSO CONDUCT FREE MONTHLY SEMINARS IN A PUBLIC SETTING HELD AT OUR OFFICES. WE INVITE ALL CONSUMERS THAT HAVE COME IN CONTACT WITH OUR ORGANIZATION, AS WELL AS POST ANNOUNCEMENTS TO THE GENERAL PUBLIC IN COOPERATION WITH THE "CORNERSTONE RESCUE MISSION" IN RAPID CITY, "PRAIRIE WINDS CASINO" IN PINE RIDGE, SD AND "LAKOTA FUND" LOCATED IN KYLE, SD ON THE PINE RIDGE INDIAN RESERVATION. THIS YEAR, WE CONDUCTED A "UNDERSTANDING CREDIT" WORKSHOP EACH SEMESTER WITH RAPID CITY CENTRAL HIGH SCHOOL'S PERSONAL FINANCE CLASS. OUR SUCCESS STORIES AND TESTIMONIALS FROM CONSUMERS ARE OVERWHELMING. JUST ONE QUOTE FROM THE LAST YEAR: J. SINE - "THIS BANKRUPTCY HAS BEEN ONE OF THE MOST STRESSFUL THINGS I HAVE BEEN THROUGH IN YEARS. YOUR COUNSELING AND EDUCATION HAS MADE THE PROCESS LESS STRESSFUL. THE STAFF YOU HAVE FOR HELP ARE THE MOST CONSIDERATE PEOPLE I HAVE DEALT WITH SINCE I BEGAN THE PROCESS. THERE WAS NOT A TIME THAT I NEEDED HELP THAT YOU WERE NOT THERE FOR ME. FROM THE BOTTOM OF MY HEART, I THANK YOU. I WILL LET OTHERS KNOW HOW HELPFUL YOU WERE AND RECOMMEND FOR ANYONE GOING THROUGH THIS SAME THING. ONCE AGAIN, THANK YOU" RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 TODD OSSENFORT LACA OSSENFORT PRES/COO SEC/ADMINIST FAMILY RELATIONSHIP TODD OSSENFORT LACA OSSENFORT PRES/COO SEC/ADMINIST BUSINESS RELATIONSHIP LACA OSSENFORT ANNIE EDWARDS SEC/ADMINST VP/DIRECTOR FAMILY RELATIONSHIP ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA AND EMAILED IN DRAFT FORM TO ALL MEMBERS OF THE GOVERNING BODY, THE ADMINISTRATOR, AND THE CFO FOR THEIR REVIEW AND CONCURRENCE PRIOR TO FILING WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION CONTINUALLY MONITORS PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AS TRANSACTIONS OCCUR. THE CONFLICT OF INTEREST POLICY INCLUDES ALL TRUSTEES, OFFICERS, AGENTS, EMPLOYEES, AND INDEPENDENT CONTRACTORS OF THE ORGANIZATION, AND THE CHAIRMAN OF THE BOARD IS RESPONSIBLE FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. THESE INDIVIDUALS ARE ALSO REQUIRED TO IMMEDIATELY DISCLOSE ANY REAL OR APPARANT CONFLICT OF INTEREST THAT THEY DISCOVER OR THAT IS BROUGHT TO THEIR ATTENTION IN CONNECTION WITH THE ORGANIZATION'S ACTIVITIES. IN ADDITION, AN ANNUAL DISCLOSURE STATEMENT IS CIRCULATED TO ALL BOARD MEMBERS, OFFICERS, AND CERTAIN IDENTIFIED AGENTS AND EMPLOYEES TO ASSIST THEM IN CONSIDERING SUCH DISCLOSURES. WHEN SUCH A CONFLICT IS DISCOVERED,IT IS NOTED IN THE RECORD OF THE MINUTES OF THE BOARD OF DIRECTORS. THOSE INVOLVED IN THE CONFLICT ARE PRECLUDED FROM PARTICIPATING IN DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO THE SUBJECT OF THE CONFLICT, USING PERSONAL INFLUENCE TO AFFECT DELIBERATIONS, MAKING MOTIONS, VOTING, EXECUTING AGREEMENTS, OR TAKING SIMILAR ACTIONS ON BEHALF OF THE ORGANIZATION WHERE THE CONFLICT OF INTEREST MIGHT PERTAIN BY LAW, AGREEMENT, OR OTHERWISE. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE GOVERNING BODY APPROVES ANNUAL COMPENSATION FOR TOP MANAGEMENT OFFICIALS, OFFICERS, AND KEY EMPLOYEES. SPREADSHEETS ARE PREPARED FOR REVIEW THAT INCLUDE CURRENT WAGES, AS WELL AS COMPARISONS WITH THE SOUTH DAKOTA OCCUPATIONAL WAGE PUBLICATION AND THE ABBOTT LANGER ASSOCIATION SURVEYS. THE TOP MANAGEMENT OFFICIAL IS THE ADMINISTRATOR. THIS INDIVIDUAL IS EXCLUDED FROM BOARD SALARY DISCUSSIONS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SEE FORM 990, PART VI, LINE 15A -- ALL OFFICERS AND KEY EMPLOYEES FOLLOW THE PROCESS UTILIZED FOR DETERMINING COMPENSATION OF THE TOP MANAGEMENT OFFICIAL AS DESCRIBED ABOVE. THE PROCESS IS CONDUCTED ANNUALLY AND INCLUDES THE COO, CFO, AND THE VICE PRESIDENT OF COUNSELING. THESE INDIVIDUALS ARE EXCLUDED FROM BOARD SALARY DISCUSSIONS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING AVAILABLE ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, FORMS 990, AND FORMS 990-T FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS (CURRENTLY NOT APPLICABLE BECAUSE THE ORGANIZATION HAS NOT BEEN REQUIRED TO FILE A FORM 990-T FOR ANY OF ITS THREE MOST RECENTLY COMPLETED TAX YEARS). HOWEVER, AS SECTION 6104 DOES NOT REQUIRE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, THE ORGANIZATION HAS CHOSEN NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION.