2013-09-27T09:55:17-07:00 2012-12-31 990 2012-01-01 460398115 SOUTH DAKOTA COMMUNITY FOUNDATION SOUT 6052241025 PO Box 296 Pierre SD 57501 Stephanie Judson 6052241025 2013-09-15 2012 2016-02-25 16:41:14Z Stephanie Judson PO Box 296 Pierre SD 57501 16201543 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 9 25 0 0 8569763 11957731 215889 208156 4887846 3995134 17190 40522 13690688 16201543 4230715 3737662 0 0 649461 682442 0 0 285310 336864 390701 5217040 4810805 8473648 11390738 128325460 152369276 48861977 55222956 79463483 97146320 SEE PART 1, LINE 1. 0 0 2960504 2960504 0 PROVIDES GRANTS TO NONPROFIT AND CHARITABLE ORGANIZATIONS ACROSS THE STATE IN SUPPORT OF ECONOMIC DEVELOPMENT, HUMAN SERVICES, HEALTH, EDUCATION, AND CULTURAL PROGRAMS. 574027 574027 0 COMMUNITY ACTION-WORK WITH OVER 60 COMMUNITIES ACROSS THE STATE, RANGING IN POPULATION FROM 200 TO OVER 30,000. GRANTS WERE AWARDED TO SUPPORT NONPROFIT AND CHARITABLE CAUSES THAT ENABLE THE FOUNDATION TO DIRECTLY EFFECT NECESSARY CHANGE AS DETERMINED BY LOCAL LEADERS. 203131 203131 0 SCHOLARSHIP PROGRAM-MAINTAINS OVER 150 SCHOLARSHIP FUNDS TARGETING SOUTH DAKOTA SCHOOLS FOR THE BENEFIT OF HIGH SCHOOL GRADUATES ACROSS THE STATE. THE FOUNDATION WORKS WITH DONORS WHO WANT TO IMPROVE ACCESS FOR SOUTH DAKOTA'S YOUTH TO OBTAIN HIGHER EDUCATION. THROUGH THESE SCHOLARSHIPS, HUNDREDS OF STUDENTS RECEIVE FINANCIAL ASSISTANCE FOR HIGHER EDUCATION. 0 0 208156 Other program services, administrative fees as program service revenues 0 0 208156 3737662 1 1 0 0 0 1 0 0 1 1 1 0 1 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 18 0 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SD X Clayton Cudmore 6052241025 1714 N Lincoln Ave Pierre SD 57501 Al Kurtenbach 1 X 0 0 0 Jim Hart 1 X 0 0 0 Patricia Adam 1 X 0 0 0 Steve Myers 1 X 0 0 0 Donna Christen 1 X 0 0 0 Blake Hoffman 1 X 0 0 0 David Anderson 1 X 0 0 0 Jeff Erickson 1 X 0 0 0 Thomas Shortbull 1 X 0 0 0 John Porter 1 X 0 0 0 Janet Cronin 1 X 0 0 0 Peg Seljeskog 1 X 0 0 0 Curt Wischmeier 1 X 0 0 0 Beth Benning 1 X 0 0 0 Bruce Brandner 1 X 0 0 0 Norbert Sebade 1 X 0 0 0 Charles Riter 1 X 0 0 0 Trudy Morgan 1 X 0 0 0 Anita Nachtigal 1 X 0 0 0 Dale Christensen 1 X 0 0 0 Bob Sutton 40 X 198154 0 34523 Stephanie Judson 40 X 111700 0 21555 309854 0 56078 2 0 1 0 0 0 0 0 0 0 11957731 2261308 11957731 Other Admin fees 523920 208156 208156 0 0 0 0 0 0 208156 3995134 0 0 3995134 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous/Change in CSV/Value of Split interest 900099 40522 0 0 40522 0 0 0 0 40522 16201543 208156 0 4035656 3737662 3737662 309854 119514 190340 188013 188013 77540 77540 82034 82034 25001 25001 6002 6002 37464 37464 20000 20000 63729 19733 43996 28428 21321 7107 28959 21719 7240 0 9573 7180 2393 64032 39733 24299 49368 49368 17820 17820 Printing 30731 0 23048 7683 Resource Development 2252 0 0 2252 Dues/Fees/Subscriptions 10889 0 10889 0 Employee Training 3954 0 3954 0 17500 17500 4810805 3737662 787833 285310 4051955 6812873 6000 3351948 464271 11922 12020 1197798 174243 1079759 1023555 119063416 143248409 760460 808148 128325460 152369276 53331 27172 48621944 55044522 10066 2960 176636 148302 48861977 55222956 X 75832391 96390593 3631092 755727 0 0 79463483 97146320 128325460 152369276 X 11390738 9421948 0 0 0 -3129849 X 0 1 X 1 0 X 7992878 12336783 8921159 8569763 11957731 49778314 7992878 12336783 8921159 8569763 11957731 49778314 5892210 43886104 1655572 2039467 2195985 1600016 3995134 11486174 7500 258795 266564 233079 248678 1014616 62279104 907723 0.70467 0.60523 X Schedule A, Part II, line 10 Other income: Includes program service revenues of administrative fees, along with changes in cash surrender value and split interest agreements, and de minimis miscellaneous revenues. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68 0 3678608 0 681949 0 17356961 0 1 1 0 1 X 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 74917945 6888398 -24035869 3012097 0 743356 54015021 0.99 0 0.01 0 0 0 55000 55000 0 924034 40426 883608 0 0 0 0 0 218764 133817 84947 0 0 0 0 1023555 Investment in mutual fund and limited partnership 143248409 F 143248409 0 Annuities payable 148302 148302 X 22173840 9421948 0 0 0 9421948 12751892 0 3449651 3449651 16201543 4491003 0 0 0 0 0 4491003 0 319802 319802 4810805 SchD_P04_S00_L02b Schedule D, Part IV, Line 2b The Foundation acts as an agent for certain donors by receiving assets under agreements in which the donor has named itself as the nonprofit beneficiary. For financial statement purposes and GAAP, the Foundation has recognized 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 manage their assets for a three year period ending in 2015. During such time, the Foundation will administer, invest, and disburse funds to colleges and universities for scholarships as overseen by the nonprofit's board. SchD_P05_S00_L04 Schedule D, Part V, Line 4 See Form 990, Part 1, line 1. SchD_P10_S00_L02 Schedule D, Part X, Line 2 At December 31, 2012, 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, 2009 to 2012. SchD_P11_S00_L04b Schedule D, Part XI, Line 4b GAAP versus income tax accounting: Agency endowment contributions $1,837,658; investment income $129,710; unrealized gain $1,606,534; administrative fees -$124,251. Net of all $3,449,651. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b GAAP versus income tax accounting: Agency endowment grant expense -$319,802. 1 Abbott House 909 Court Merrill Mitchell SD 57301 460229822 3 9069 Youth services Aberdeen Community Foundation PO Box 1560 Aberdeen SD 57402 363323233 3 30000 Community welfare Aberdeen Family YMCA 5 South State Street Aberdeen SD 57401 460255779 3 40000 Youth services Anne Carlsen Center for Children 701 3rd St NW Jamestown ND 58401 870694180 3 18155 Youth services Associated School Boards of South Dakota PO Box 1059 Pierre SD 57501 460242298 3 7479 Education Avera St Benedict Health Center 401 W Glynn Dr Parkston SD 57366 460226738 3 9059 Healthcare Behavior Management Systems Inc 350 Elk Street Rapid City SD 57701 460251185 3 15000 Healthcare Beulah Williams Library 1200 South Jay Street Aberdeen SD 57401 466000364 3 21000 Education Black Hills Mining Museum 323 West Main Lead SD 57754 460392748 3 6000 Historical education Bon Homme School District 4-2 PO Box 28 1404 Fir Street Tyndall SD 57066 460311996 3 92915 Education Boys & Girls Club of Aberdeen 1111 First Ave SE Aberdeen SD 57401 237062273 3 10000 Youth services Boys & Girls Club of Brookings 1126 Southland Lane Brookings SD 57006 731630215 3 157255 Youth services Brookings Area Habitat for Humanity 321 9th St Brookings SD 57006 460437158 3 10000 Community welfare Calvary Lutheran Church 5311 Sheridan Lake Road Rapid City SD 57702 460277588 3 15000 Community welfare Campus Crusade for Christ Inc P O Box 628222 Orlando FL 33862 956006173 3 6000 Community welfare Casey Tibbs Foundation PO Box 37 Ft Pierre SD 57532 460407894 3 120000 Historical education Childrens Care Hospital and School 2501 West 26th Street Sioux Falls SD 57105 460233030 3 18229 Healthcare Children's Home Society of South Dakota 801 N Sycamore Avenue Sioux Falls SD 57110 460224542 3 7000 Youth services City of Alcester 106 W 2nd St Alcester SD 57001 466000364 Gov 10000 Community welfare City of Burke Box 352 Burke SD 57523 363468991 3 7000 Community welfare City of Huron PO Box 1369 Huron SD 57350 466000216 Gov 105000 Community welfare City of Presho 209 N Fir Ave Presho SD 57568 466000375 Gov 13950 Community welfare City of Wall PO Box 314 Wall SD 57790 460276000 Gov 10000 Community welfare Clallam County Historical Society P O Box 1327 Port Angeles WA 98362 916054757 3 10733 Historical education Coteau des Prairies Hospital & Clinic Foundation 205 Orchard Drive Sisseton SD 57262 800446054 3 15000 Healthcare Crazy Horse Memorial Foundation 12151 Avenue of the Chiefs Custer SD 57730 460220678 3 225000 Historical education Dakota Territorial Museum 610 Summit Street Yankton SD 57078 466012522 3 20000 Historical education Dakota Weslyan University 1200 W University Ave Mitchell SD 57301 460224589 3 20000 Education DWU Nursing Program of Huron 1200 West University Ave Huron SD 57350 460224589 3 15000 Education Fallout Creative Community 508 N Main Street Aberdeen SD 57401 270901853 3 14500 Community welfare Feeding South Dakota 3511 North 1st Ave Sioux Falls SD 57104 363293534 3 10000 Community welfare Four Bands Community Fund Inc PO Box 932 Eagle Butte SD 57625 460456528 3 7000 Community welfare Freeman Growth Foundation Inc PO Box 178 Freeman SD 57029 272949021 3 7000 Community welfare Friends of South Dakota Public Broadcasting PO Box 5000 Brookings SD 57006 237310698 3 12500 Arts & education Girl Scouts - Dakota Horizons 1101 South Marion Road Sioux Falls SD 57106 460250744 3 38494 Youth services Glacial Lakes Area Development PO Box 231 Britton SD 57430 870787080 3 15000 Community welfare Helpline Center 1000 N West Avenue Suite 310 Sioux Falls SD 57104 237424387 3 6000 Community welfare Heritage Museum of Roberts County PO Box 215 Sisseton SD 57262 460404911 3 15000 Historical education High Plains Heritage Society PO Box 524 Spearfish SD 57783 510142818 3 7758 Historical education Highmore School District PO Box 416 Highmore SD 57345 466000364 Gov 13000 Education Historic Arnolds Park Inc 37 Lake Street Arnolds Park IA 51331 421231504 3 17416 Historical education Honor Flight South Dakota PO Box 947 Sioux Falls SD 57104 263542156 3 40235 Community welfare Huron Hockey Association 1075 18th St SW Huron SD 57350 460364006 3 30000 Community welfare Huron University Foundation PO Box 1297 Huron SD 57350 460371097 3 60000 Education Jamestown College 6088 College Lane Jamestown ND 58405 450231180 3 18174 Education Jones County Turner Youth Foundation 203 Lincoln Ave Murdo SD 57559 261680050 3 6803 Community welfare Lake Area Zoological Society PO Box 484 Watertown SD 57201 237294134 3 10000 Arts & education Lifequest Foundation 804 N Mentzer St Mitchell SD 57301 363641131 3 8983 Community welfare Matson Halverson Christiansen Hamilton Foundation PO Box 109 Kimball SD 57355 460461691 3 10000 Community welfare McCrossan Boys Ranch 47135 260th Street Sioux Falls SD 57107 460311913 3 20000 Youth services Mitchell Area Charitable Foundation PO Box 1366 Mitchell SD 57301 460390971 3 9553 Community welfare Mitchell Christian Education Association 805 West 18th Ave Mitchell SD 57301 363326267 3 10000 Education Mitchell Safehouse Foundation PO Box 1366 Mitchell SD 57301 743071687 3 10000 Community welfare Oahe Hockey Association PO Box 87 Pierre SD 57501 460438508 3 9000 Community welfare Oglala Lakota College PO Box 490 Kyle SD 57752 237135915 3 5133 Education Our Home Inc of Huron Fund 334 3rd Street SW Huron SD 57350 237163006 3 9069 Community welfare Parkston Lions Club P O Box 634 Parkston SD 57366 466015054 4 11000 Community welfare Peninsula College Foundation 1502 East Lauridsen Blvd Port Angeles WA 98362 911589749 3 25044 Education Planned Parenthood 671 Vandalia St Saint Paul MN 55114 410948382 3 40000 Education Pollock Volunteer Fire Department PO Box 101 Pollock SD 57648 460379712 3 7000 Community welfare SD School of Mines & Technology Foundation 306 East St Joseph Street Rapid City SD 57701 466011771 3 20000 Education Shriners Hospitals for Children PO Box 31356 Tampa FL 33631 362193608 3 9036 Youth services Sioux Council Boy Scouts of America 800 N West Ave North Sioux Falls SD 57105 460224599 3 15422 Youth services Sioux Falls State Theatre Company PO Box 481 Sioux Falls SD 57101 203473359 3 10000 Arts & education Sioux Falls VA Health Care System 2501 West 22nd Street Sioux Falls SD 57105 460227571 3 20000 Healthcare Sisseton High School 516 8th Ave West Sisseton SD 57262 466002843 Gov 46691 Education South Dakota CARES Inc 1351 North Harrison Ave Pierre SD 57501 460227839 3 9069 Healthcare South Dakota Hall of Fame 1480 South Main Chamberlain SD 57325 460324210 3 60797 Arts & education South Dakota Heritage Fund 900 Governors Drive Pierre SD 57501 460370475 3 9685 Historical education South Dakota Humanities Council 1215 Trail Ridge Road Suite A Brookings SD 57006 460316222 3 25822 Arts & education South Dakota Masonic Foundation 520 South First Avenue Sioux Falls SD 57104 263303800 3 6000 Education South Dakota Network Against Family Violence & SA PO Box 90453 Sioux Falls SD 57109 363792912 3 10000 Community welfare South Dakota Parks and Wildlife Foundation 523 E Capitol Pierre SD 57501 460387968 3 23128 Community welfare South Dakota State University PO Box 2201 Admin 106 Brookings SD 57007 466000364 3 166694 Education South Dakota Symphony Foundation 301 S Main Ave Sioux Falls SD 57104 466017026 3 50000 Arts & education South Dakota Voices for Children 808 N West Avenue Sioux Falls SD 57101 460425502 3 10000 Community welfare Springboard for the Arts 308 Prince Street Suite 270 Saint Paul MN 55101 411690483 3 25000 Arts & education St Mary's Foundation 800 East Dakota Ave Pierre SD 57501 460378424 3 60421 Healthcare The Village Family Service Center PO Box 9859 1201 25th St S Fargo ND 58106 450226423 3 17147 Community welfare University of Colorado Foundation 4740 Walnut Street Boulder CO 80301 846049811 3 6000 Education University of South Dakota Foundation 1110 N Dakota Vermillion SD 57069 466018891 3 8167 Education Violet Tschetter Memorial Home 50 7th St SE Huron SD 57350 460275857 3 6330 Community welfare Watertown Community Foundation 211 East Kemp Ave Watertown SD 57201 460350319 3 11861 Community welfare Webster 20 20 Inc 513 Main St Webster SD 57274 201307620 3 17247 Community welfare YMCA of Metropolitan Minneapolis 30 South Ninth Street Minneapolis MN 55410 410695629 3 12500 Community welfare Youth & Family Services Foundation PO Box 2813 Rapid City SD 57709 202142760 3 10000 Community welfare Youth Business Adventure PO Box 190 Pierre SD 57501 460349099 3 5967 Education 87 0 SchI_P01_S00_L02 Schedule I, Part I, Line 2 The Foundations reviews the tax status of prospective grantees by utilizing 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 utilized vary based on the grantee's tax status, fund type of distribution, and grant purpose. Donor advised funds can only be made to 170(B)(1)(A) organizations or to another donor advised fund, and are done through a written recommendation with signature certifying that the purpose of the grant is only for a charitable purpose. Unrestricted grantmaking requires a due diligence form prior to receipt of the check, verifying that the proceeds will be used only for the purpose stated in the grant application. In addition, a full program evaluation is required upon completion of the program supported by the grant funds. Future grants will be denied unless the evaluation is received. Scholarship distributions are approved only after being recommended by an independent committee with predetermined criteria, with both the committee and criteria having been previously 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 by cashing the check the grant proceeds will be used for the designated and charitable purpose. X X X X X 0 0 0 0 0 0 0 0 0 Bob Sutton 164000 0 0 0 34154 0 0 0 34523 0 232677 0 0 0 X 6 2121308 Stock exchange sale X 2 140000 Appraisal 1 0 1 0 F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b The audit committee reviews the Form 990 along with staff and preparing CPA. 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. F990_P06_S0B_L12c 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 that they have a disqualifying relationship, and those instances are documented in the meeting's minutes. F990_P06_S0B_L15 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 F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Available upon request. F990_P11_S00_L09 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.