2013-04-25T11:58:19-05:00 2012-06-30 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2011-07-01 460332149 COMMUNICATION SERVICE FOR THE DEAF INC COMM 6053675760 102 NORTH KROHN PLACE SIOUX FALLS SD 57103 DR BENJAMIN SOUKUP 6053675760 2013-04-16 1 LAURIE HANSON P00851848 6053391999 2013-04-16 2011 2016-03-07 17:11:31Z DR BENJAMIN SOUKUP 102 NORTH KROHN PLACE SIOUX FALLS SD 57103 42130555 0 X WWW.C-S-D.ORG X 1924 SD ASSIST THE DEAF COMMUNITY BY PROVIDING VARIOUS COMMUNICATION SERVICES. 7 6 1306 25 705033 0 3957543 6727211 36452711 34817101 -97152 -8686 100571 94405 40413673 41630031 0 0 0 0 27330935 24950371 0 0 0 13131289 16812585 40462224 41762956 -48551 -132925 28132909 27696297 11074150 10442026 17058759 17254271 X CSD'S MISSION IS TO PROVIDE GREATER OPPORTUNITIES FOR ACCESS, INDEPENDENCE AND AWARENESS FOR ALL INDIVIDUALS WHO ARE DEAF OR HARD OF HEARING. THROUGH GLOBAL LEADERSHIP AND A CONTINUUM OF QUALITY COMMUNICATION SERVICES AND HUMAN SERVICES PROGRAMS, CSD PROVIDES THE TOOLS CONDUCIVE TO A POSITIVE AND FULLY INTEGRATED LIFE. 0 0 33901301 34215366 THE ORGANIZATION PROVIDES RELAY SERVICES AND INTERPRETING PROGRAMS TO HELP DEAF AND HEARING PEOPLE COMMUNICATE. THEY ALSO PROVIDE HUMAN SERVICE AND REHAB PROGRAMS FOR EXTENDED SUPPORT OF DEAF AND HARD OF HEARING PEOPLE. 33901301 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 1 0 1 1 450 0 1 1306 1 1 1 1 NZ 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 CA MN NY OK X RANDY GERLOFF 6053675760 102 NORTH KROHN PLACE SIOUX FALLS SD 57103 BETTY BOUNDS 5.00 X 0 0 0 JAMESON CRANE 5.00 X 0 0 0 JUDITH GILLIAM 5.00 X 0 0 0 PETER P HEGG 5.00 X 0 0 0 LARRY PUTHOFF 5.00 X 0 0 0 LARRY TOLL 5.00 X 0 0 0 JAY CRANE 5.00 X 0 0 0 DR BENJAMIN J SOUKUP 55.00 X X 452084 0 19252 CHRIS SOUKUP 55.00 X 165179 0 23046 PATTY KUGLITSCH 55.00 X 122746 0 23342 RANDY GERLOFF 55.00 X 182145 0 5831 JOHN ARCHER 5.00 X 0 0 0 KEVIN BARBER 55.00 X 118510 0 19922 DAVID MILLER 55.00 X 116254 0 10529 PATRICIA REITER 55.00 X 107322 0 7268 RICK NORRIS 55.00 X 101728 0 19115 1365968 0 128305 8 0 1 0 HAGEN WILKA & ARCHER LLP 600 S MAIN AV STE 102 SIOUX FALLS SD 57104 LEGAL SERVICES 215678 1 44173 6636946 46092 6727211 CALL CENTER RELAY 517000 15905048 15905048 VIDEO INTERPRETING 561000 6832787 6832787 INTERPRETING 561000 6339119 6339119 FEE FOR SERVICES 517000 4924723 4924723 FEE FOR SVCS - LAWN 561700 705022 705022 110402 110402 34817101 3023 3023 175332 189612 -14280 -14280 11 -14291 287137 298846 -11709 -11709 -11709 12066 44173 12066 0 MANAGEMENT FEE 900099 96726 96726 MISCELLANEOUS 900099 6561 6561 VENDING COMMISSIONS 900099 5398 5398 108685 41630031 34215366 705033 -17579 952584 952584 19132692 15674569 3458123 3338849 2676107 662742 1526246 1243675 282571 211116 211116 189132 475 188657 4441925 4193281 248644 238868 186654 52214 1050306 750197 300109 6042176 5962101 80075 1754697 1520107 234590 732681 481241 251440 408042 151438 256604 992247 631444 360803 356280 279949 76331 EQUIPMENT MAINT./LEASE 199312 112707 86605 SPONSORSHIPS-APPRECIATI 96923 27356 69567 BAD DEBT EXPENSE 38880 38880 60000 10000 50000 41762956 33901301 7861655 0 3895768 4426108 5685110 5200748 7639 4944 378047 395725 23021326 13536073 10540858 9485253 1332001 1326558 290000 6075000 6403516 77782 44677 140704 118768 28132909 27696297 3752251 3600019 129503 103882 4198553 3769282 50000 25000 2943843 2943843 11074150 10442026 X 17058759 17254271 17058759 17254271 28132909 27696297 X -132925 328437 X 0 1 1 X 1 1 X 1646336 469193 456087 3977743 6727211 13276570 1646336 469193 456087 3977743 6727211 13276570 13276570 327805 267441 265765 240584 178355 1279950 76816 489633 228357 22706 817512 225427 152415 75175 453017 15827049 197822344 0.83890 0.72680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 355000 1251106 1606106 11848132 5509803 6338329 9567088 8026270 1540818 9485253 INVESTMENT IN CSDVRS, LLC 6075000 C INVESTMENT IN CSD NEW ZEALAND 328516 C 6403516 RETIREMENT BENEFIT OBLIGATION 2510000 DEFERRED LOAN-DEPT OF COMMUNITY DEVELOPMENT 433843 2943843 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: CSD IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CAMP LAKODIA, LLC IS A DISREGARDED ENTITY UNDER THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ACTIVITIES OF CAMP LAKODIA, LLC ARE COMBINED WITH CSD ACTIVITIES ON CSD'S ANNUAL RETURN. CERTAIN ACTIVITIES OF CSD ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE ORGANIZATIONS HAVE EVALUATED WHETHER IT WAS NECESSARY TO RECOGNIZE ANY BENEFIT FROM UNCERTAIN TAX POSITIONS IN CURRENTLY OPEN TAX PERIODS AND DETERMINED THAT THERE ARE NO MATERIAL UNCERTAINTIES WITHIN ITS FILED TAX RETURNS. AS OF JUNE 30, 2012 AND 2011, THE UNRECOGNIZED TAX BENEFIT WAS ZERO. THE ORGANIZATIONS WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO 2008. CSD NEW ZEALAND LIMITED WAS FORMED AND IS REGISTERED AS A CHARITABLE ENTITY IN THE COUNTRY OF NEW ZEALAND. CSD NEW ZEALAND LIMITED IS WHOLLY OWNED BY CSD. ALL NET PROFIT FROM CSD NEW ZEALAND IS ANTICIPATED AT THIS TIME TO BE USED FOR CHARITABLE PURPOSES IN NEW ZEALAND. AT SUCH TIME IT IS DETERMINED THAT THE PROFITS WILL BE TRANSFERRED TO THE UNITED STATES OR NOT USED FOR CHARITABLE PURPOSES IN NEW ZEALAND, THERE WILL BE A NEW ZEALAND INCOME TAX DUE ON THAT PORTION. EAST ASIA AND THE PACIFIC 1 26 PROGRAM SERVICES. PROVIDE COMMUNICATION SERVICES TO DEAF AND HARD OF HEARING INDIVIDUALS. THE AMOUNT REPORTED IN COLUMN (F) IS THE AGGREGATE BOOK VALUE OF THE INVESTMENT. ACTUAL CASH TRANSFERS TO THE REGION WERE SUBSTANTIALLY LESS THAN THE REPORTING THRESHOLD. 328516 1 26 0 0 1 26 328516 0 328516 0 0 1 0 0 0 GOLF CLASSIC EVENT 56239 44173 12066 946 8498 812 1810 56239 44173 12066 946 8498 812 1810 12066 0 X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 DR BENJAMIN J SOUKUP 377605 0 73447 0 1032 0 0 0 19252 0 471336 0 0 0 CHRIS SOUKUP 148246 0 16741 0 192 0 0 0 23046 0 188225 0 0 0 RANDY GERLOFF 181915 0 0 0 230 0 0 0 5831 0 187976 0 0 0 PART I, LINE 1A FIRST CLASS TRAVEL IS PROVIDED TO ACCOMMODATE FOR THE PHYSICAL LIMITATIONS OF THE PRESIDENT AND WAS APPROVED BY THE COMPENSATION COMMITTEE. PART I, LINE 4B THE CEO PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE RETIREMENT BENEFIT OBLIGATION REPRESENTS THE ESTIMATED PRESENT VALUE OF FUTURE BENEFITS EXPECTED TO BE PAID AT NORMAL RETIREMENT AGE. ALL DEFERRED COMPENSATION HAS BEEN EARNED IN PRIOR YEARS. CHRIS SOUKUP CEO'S SON 170150 EMPLOYMENT 0 NICOLE DARLAND CEO'S DAUGHTER 52380 EMPLOYMENT 0 DAVE SOUKUP CEO'S BROTHER 100000 EMPLOYMENT 0 SUE SOUKUP CEO'S SISTER-IN-LAW 45457 EMPLOYMENT 0 CSDVRS LLC CSD'S CEO/PRESIDENT SERVES AS A BOARD MEMBER OF CSDVRS, LLC 1197863 CONTRACT LABOR FEES FOR CSD'S INTERPRETERS 0 JON SOUKUP CEO'S SON 42122 EMPLOYMENT 0 HAGEN WILKA & ARCHER PC CORPORATE CHIEF COUNSEL IS ONE OF THE OWNERS 129981 LEGAL SERVICE 0 FORM 990, PART VI, SECTION A, LINE 2 RELATIONSHIPS ARE LISTED WITHIN SCHEDULE L, PART IV. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE AVAILABLE FOR BOARD REVIEW, ONE WEEK PRIOR TO FILING, AND THE CEO, CFO, AND LEGAL COUNSEL WILL REVIEW THE FORM 990 IN DETAIL. FORM 990, PART VI, SECTION B, LINE 12C CSD HAS PROCEDURES TO MANAGE CONFLICTS. FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN CSD; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH CSD'S REMOVAL PROCEDURES. CSD'S CHIEF EXECUTIVE OFFICER AND CORPORATE LEGAL COUNSEL WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIRMAN OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 REVIEW OF WAGE STUDIES AND USE OF INDEPENDENT COMPENSATION CONSULTANTS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST AT THE DISCRETION OF MANAGEMENT. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: INVESTMENT EARNINGS IN CSD NEW ZEALAND LTD 328,437. TOTAL TO FORM 990, PART XI, LINE 5: 328,437. CAMP LAKODIA LLC 600 S MAIN AVE STE 102 SIOUX FALLS SD 57104 460332149 LEADERSHIP & LITERACY CAMPS TO DEAF STUDENTS SD 163441 42274 CSD NEW ZEALAND LTD QUIGG PARTNERS LEVEL 7 36 BRANDON WELLINGTON AUKLAND NZ 6011 TO PROVIDE COMMUNICATION SERVICES TO THE DEAF AND HARD OF HEARING NZ 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 CSD NEW ZEALAND LTD K 96726 ACTUAL AMOUNT 19 600 CLEVELAND ST STE 1000 CLEARWATER FL 33755 205985901 SIGN LANG. SVCS INTERPRET & VIDEO RELAY SVCS FOR DEAF & HARD OF HEARING FL 0 6083332 1 0 0 0.16909