WATERTOWN COMMUNITY FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WATERTOWN COMMUNITY FOUNDATION (EIN 46-0350319)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-04-26
IRS object ID: 201341169349300514
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-04-26T09:53:55-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VILHAUER RAML & SNYDER PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1267	AddressLine1
City	WATERTOWN	City
State	SD	State
ZIP Code	572016267	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460350319	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WATERTOWN COMMUNITY FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WATE	NameControl
Phone	6058823731	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 116	AddressLine1
City	WATERTOWN	City
State	SD	State
ZIP Code	57201	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JAN DEBERG	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6058823731	Phone
Date Signed	2013-04-18	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DONALD RAML	Name
Phone	6058868425	Phone
Date Prepared	2013-04-23	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	3201593	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WATERTOWNCOMMUNITYFOUNDATION.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1979	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Nbr Volunteers	6	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	540557	ContributionsGrantsPriorYear
Contributions Grants Current Year	268441	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	12480	ProgramServiceRevenuePriorYear
Program Service Revenue CY	13567	ProgramServiceRevenueCY
Investment Income Prior Year	364500	InvestmentIncomePriorYear
Investment Income Current Year	381734	InvestmentIncomeCurrentYear
Other Revenue Prior Year	44201	OtherRevenuePriorYear
Other Revenue Current Year	43096	OtherRevenueCurrentYear
Total Revenue Prior Year	961738	TotalRevenuePriorYear
Total Revenue Current Year	706838	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	323319	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	450946	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	79506	SalariesEtcPriorYear
Salaries Etc Current Year	83535	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	18472	TotalFundrsngExpCurrentYear
Other Expense Prior Year	164522	OtherExpensePriorYear
Other Expenses Current Year	149441	OtherExpensesCurrentYear
Total Expenses Prior Year	567347	TotalExpensesPriorYear
Total Expenses Current Year	683922	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	394391	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	22916	RevenuesLessExpensesCY
Total Assets BOY	9405032	TotalAssetsBOY
Total Assets EOY	10122925	TotalAssetsEOY
Total Liabilities BOY	1415210	TotalLiabilitiesBOY
Total Liabilities EOY	1707174	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	7989822	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	8415751	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	414290	Expense
Grants	414290	Grants
Description	GRANTS AWARDED TO VARIOUS NONPROFIT ORGANIZATIONS THAT SUPPORT CHARITY, EDUCATION AND CULTURE IN THE WATERTOWN COMMUNITY.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	36656	Expense
Grants	36656	Grants
Description	GRANTS AWARDED TO VARIOUS AGENCY FUNDS THAT PROMOTE CHARITY, EDUCATION AND CULTURE IN THE WATERTOWN COMMUNITY.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	450946	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	true	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	2	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LEDGERS INC	NamePerson
Telephone Number	6058820686	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1 1ST AVE SW	AddressLine1
City	WATERTOWN	City
State	SD	State
ZIP Code	57201	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
SCOTT OLSON
TRUSTEE	5.00	X	0	0	0
TYLER DEBOER
TRUSTEE	5.00	X	0	0	0
JAN DEBERG
EXC DIRECTOR	40.00		60000	0	0	X
KATE BENSON
DIRECTOR	1.00		0	0	0	X
DR LESLI JUTTING
CHAIR	1.00		0	0	0	X
LAURIE BENSON
DIRECTOR	1.00		0	0	0	X
LEE SCHULL
DIRECTOR	1.00		0	0	0	X
DALE CHRISTENSEN
DIRECTOR	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	60000	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	268441	AllOtherContributions
Total Contributions	268441	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	INCOME FROM AGENCY FUND MGMT	Description
Total Revenue Column	13567	TotalRevenueColumn
Related Or Exempt Function Income	13567	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	13567	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	294249	TotalRevenueColumn
Exclusion	$294,249	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	29950	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	11021	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	18929	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	18929	TotalRevenueColumn
Exclusion	$18,929	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	2567792	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	2480307	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	87485	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	87485	TotalRevenueColumn
Exclusion	$87,485	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	27594	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	3427	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	24167	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	706838	TotalRevenueColumn
Related Or Exempt Function Income	13567	RelatedOrExemptFunctionIncome
Exclusion	$400,663	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	255494	Total
Program Services	255494	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	195452	Total
Program Services	195452	ProgramServices

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	60000	Total
Management And General	60000	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	18096	Total
Management And General	18096	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	5439	Total
Management And General	5439	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	21297	Total
Management And General	21297	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	87101	Total
Management And General	87101	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	18472	Total
Fundraising	18472	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5772	Total
Management And General	5772	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3293	Total
Management And General	3293	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2389	Total
Management And General	2389	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2489	Total
Management And General	2489	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4199	Total
Management And General	4199	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
INSURANCE - LIFE	1862	1862
MEMBERSHIP FEES	1800	1800
FLEXSYSTEM	616	616
MERCHANT SERVICE FEES	151	151

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	683922	Total
Program Services	450946	ProgramServices
Management And General	214504	ManagementAndGeneral
Fundraising	18472	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1374	BOY
EOY	1385	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	291508	BOY
EOY	455848	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	351080	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	96733	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	265770	BOY
EOY	254347	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8818559	BOY
EOY	9378553	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	27821	BOY
EOY	32792	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	9405032	BOY
EOY	10122925	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1258	BOY
EOY	1317	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	142983	BOY
EOY	244194	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	1270969	BOY
EOY	1461663	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1415210	BOY
EOY	1707174	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2152294	BOY
EOY	2091329	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	414903	BOY
EOY	511590	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5422625	BOY
EOY	5812832	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7989822	BOY
EOY	8415751	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9405032	BOY
EOY	10122925	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	22916	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	476278	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-73265	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Community Trust170b1 Avi	X	CommunityTrust170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	163863	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	296305	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	361649	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	540557	CurrentTaxYearMinus1Year
Current Tax Year	268441	CurrentTaxYear
Total	1630815	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	163863	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	296305	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	361649	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	540557	CurrentTaxYearMinus1Year
Current Tax Year	268441	CurrentTaxYear
Total	1630815	Total

Field	Value	IRS element (for citing)
Public Support Total170	1630815	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	-415665	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	235170	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	269896	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	295163	CurrentTaxYearMinus1Year
Current Tax Year	324199	CurrentTaxYear
Total	708763	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	2	CurrentTaxYearMinus1Year
Total	2	Total

Field	Value	IRS element (for citing)
Total Support	2339580	TotalSupport
Gross Receipts From Admissions Etc	41161	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.69710	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.62260	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	4	NumberDAFsHeld
Donor Advised Contributions	20606	DonorAdvisedContributions
Grants Paid From Donor Funds	11700	GrantsPaidFromDonorFunds
Aggregate DAF Value	36924	AggregateDAFValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes
Agent Trustee Etc	true	AgentTrusteeEtc
Beginning Balance	1270969	BeginningBalance
Additions During Year	240917	AdditionsDuringYear
Distributions During Year	50223	DistributionsDuringYear
Ending Balance	1461663	EndingBalance
Included On FS	true	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5837528	BeginningOfYearBalance
Contributions	95025	Contributions
Investment Earnings Or Losses	636981	InvestmentEarningsOrLosses
Grants Or Scholarships	99159	GrantsOrScholarships
Administrative Expenses	145953	AdministrativeExpenses
End Of Year Balance	6324422	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	6140758	BeginningOfYearBalance
Contributions	63237	Contributions
Investment Earnings Or Losses	-110692	InvestmentEarningsOrLosses
Grants Or Scholarships	124487	GrantsOrScholarships
Administrative Expenses	131288	AdministrativeExpenses
End Of Year Balance	5837528	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5847833	BeginningOfYearBalance
Contributions	49391	Contributions
Investment Earnings Or Losses	617468	InvestmentEarningsOrLosses
Grants Or Scholarships	250763	GrantsOrScholarships
Administrative Expenses	123171	AdministrativeExpenses
End Of Year Balance	6140758	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5048912	BeginningOfYearBalance
Contributions	62084	Contributions
Investment Earnings Or Losses	962100	InvestmentEarningsOrLosses
Grants Or Scholarships	113870	GrantsOrScholarships
Administrative Expenses	111393	AdministrativeExpenses
End Of Year Balance	5847833	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.92000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.08000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	10867	OtherCostOrOtherBasis
Book Value	10867	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	328345	OtherCostOrOtherBasis
Depreciation	86679	Depreciation
Book Value	241666	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	11868	OtherCostOrOtherBasis
Depreciation	10054	Depreciation
Book Value	1814	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	254347	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	1087643	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	476278	NetUnrealizedGainsInvestments
Other Revenues	14448	OtherRevenues
Revenue Not Rptd F990	490726	RevenueNotRptdF990
Revenue Subtotal	596917	RevenueSubtotal
Other Revenues Not Included	109921	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	109921	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	706838	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	661714	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	14448	OtherExpensesIncluded
Expenses Not Rptd F990	14448	ExpensesNotRptdF990
Expenses Subtotal	647266	ExpensesSubtotal
Other Expenses Not Included	36656	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	36656	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	683922	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION FOR UNREPORTED CONTRIBUTIONS OR ASSETS	SCHEDULE D, PAGE 2, PART IV, LINE 1B	THE FOUNDATION HAS TWENTY AGENCY ENDOWMENTS THAT ARE INCLUDED ON THE BALANCE SHEET AS AN ASSET WITH AN OFFSETTING LIABILITY TO THOSE AGENCIES.
ESCROW LIABILITY ARRANGEMENT EXPLANATION	SCHEDULE D, PAGE 2, PART IV, LINE 2B	THE FOUNDATION HAS TWENTY AGENCY ENDOWMENTS THAT ARE INCLUDED AS AN ASSET ON THE FOUNDATION'S BOOKS AND ALSO INCLUDED AS A LIABILITY. THE FOUNDATION POOLS THESE AGENCY ENDOWMENTS WITH THE OTHER ASSETS FOR INVESTMENT PURPOSES AND ALLOCATES INCOME ACCORDINGLY. THE FOUNDATION CHARGES THE AGENCY ENDOWMENTS AN ADMINISTRATIVE FEE FOR THIS SERVICE.
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 11,021 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 3,427
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 4B	CONTRIBUTIONS TO AGENCY FUNDS 109,921
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 11,021 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 3,427
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	BENEFICIARY PAYMENTS MADE FROM AGENCY FUNDS 36,656

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	WOMEN N GIVING	NameOfEvent1
Gross Receipts Event1	21870	GrossReceiptsEvent1
Gross Revenue Event1	21870	GrossRevenueEvent1
Rent Facility Costs Event1	367	RentFacilityCostsEvent1
Food And Beverage Event1	1574	FoodAndBeverageEvent1
Entertainment Event1	50	EntertainmentEvent1
Other Direct Expenses Event1	690	OtherDirectExpensesEvent1
Name Of Event2	CHRISTMAS TREE	NameOfEvent2
Gross Receipts Event2	5724	GrossReceiptsEvent2
Gross Revenue Event2	5724	GrossRevenueEvent2
Rent Facility Costs Event2	200	RentFacilityCostsEvent2
Food And Beverage Event2	347	FoodAndBeverageEvent2
Entertainment Event2	150	EntertainmentEvent2
Other Direct Expenses Event2	49	OtherDirectExpensesEvent2
Gross Receipts Total	27594	GrossReceiptsTotal
Gross Revenue Total Events	27594	GrossRevenueTotalEvents
Rent Facility Costs Total Events	567	RentFacilityCostsTotalEvents
Food And Beverage Total Events	1921	FoodAndBeverageTotalEvents
Entertainment Total Events	200	EntertainmentTotalEvents
Other Direct Expenses Total Events	739	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	3427	DirectExpenseSummaryEvents
Net Income Summary	24167	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (13 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
LAKE AREA ZOOLOGICAL SOCIETY
PO BOX 484	WATERTOWN	SD	57201	237294134	3	159581	ZOO IMPROVEMENTS
HUMAN SERVICE AGENCY
123 19TH ST NE	WATERTOWN	SD	57201	460275247	3	10578	EDUCATION
PRAIRIE LAKES HOSPITAL
400 10TH AVE NW	WATERTOWN	SD	57201	460391067	3	8334	HEALTH
LAKE AREA TECHNICAL INSTITUTE
230 11TH ST NE	WATERTOWN	SD	57201	466001273	3	11738	EDUCATION
JENKINS LIVING CENTER INC
215 S MAPLE	WATERTOWN	SD	57201	460242831	3	5428	HEALTH
WATERTOWN COMMUNITY CONCERT ASSN
3 SOUTH BROADWAY	WATERTOWN	SD	57201	466012238	3	15000	MUSIC
WATERTOWN TOWN PLAYERS
5 SOUTH BROADWAY	WATERTOWN	SD	57201	460341725	3	7800	THEATRE
BOYS & GIRLS CLUB OF WATERTOWN
100 3RD AVE NE	WATERTOWN	SD	57201	460311845	3	5747	YOUTH PROGRAMS
URBAN RENEWAL BOARD
20 S MAPLE	WATERTOWN	SD	57201	466000515	3	5100	CANVAS PROJECT
MELETTE MEMORIAL ASSOCIATION
PO BOX 212	WATERTOWN	SD	57201	460241116	3	9155	CULTURAL
OPTIMIST CLUB
PO BOX 1632	WATERTOWN	SD	57201	510184402	3	5875	CULTURAL
KARING KAPERS
1408 12TH AVE NE	WATERTOWN	SD	57201	460437544	3	5658	CULTURAL
WATERTOWN AREA TRANSIT
205 FIRST AVE NE	WATERTOWN	SD	57201	411908759	3	5500	HUMAN SERVICE

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	13	TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
VARIOUS NONPROFIT ORG.	20	147096
VARIOUS NONPROFIT ORG.	10	36656
DONOR ADVISED FUNDS	2	11700

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S 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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	EXECUTIVE DIRECTOR REVIEWS THE 990 AND BOARD APPROVES.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, 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.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	BOARD OF DIRECTORS PERFORMS AN ANNUAL REVIEW OF EXECUTIVE DIRECTOR AND APPROVES SALARY.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE IN THE FOUNDATION'S OFFICE UPON REQUEST.
OTHER FEES FOR SERVICES	FORM 990, PART IX, LINE 11G	TRUST FEES 0 83,758 0 MISCELLANEOUS 0 3,343 0
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 11,021 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 3,427 CONTRIBUTIONS TO AGENCY FUNDS -109,921 RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 -11,021 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 -3,427 BENEFICIARY PAYMENTS MADE FROM AGENCY FUNDS 36,656