WATERTOWN COMMUNITY FOUNDATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WATERTOWN COMMUNITY FOUNDATION (EIN 46-0350319)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-05-09
IRS object ID: 201211309349301566
Schema version: 2011v1.2
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	2012-05-09T13:11:05-05:00	Timestamp
Tax Period End Date	2011-12-31	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	2011-01-01	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	2012-03-26	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DONALD RAML	Name
Phone	6058868425	Phone
Date Prepared	2012-04-23	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	4105443	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 PROMOTE PHILANTHROPY, RECEIVE AND ADMINISTER CHARITABLE GIFTS AND INVEST IN PROGRAMS THAT IMPROVE THE QUALITY OF LIFE IN WATERTOWN.	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	361649	ContributionsGrantsPriorYear
Contributions Grants Current Year	540557	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8677	ProgramServiceRevenuePriorYear
Program Service Revenue CY	12480	ProgramServiceRevenueCY
Investment Income Prior Year	290978	InvestmentIncomePriorYear
Investment Income Current Year	364500	InvestmentIncomeCurrentYear
Other Revenue Prior Year	17664	OtherRevenuePriorYear
Other Revenue Current Year	44201	OtherRevenueCurrentYear
Total Revenue Prior Year	678968	TotalRevenuePriorYear
Total Revenue Current Year	961738	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	389797	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	323319	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	77476	SalariesEtcPriorYear
Salaries Etc Current Year	79506	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	25156	TotalFundrsngExpCurrentYear
Other Expense Prior Year	174021	OtherExpensePriorYear
Other Expenses Current Year	164522	OtherExpensesCurrentYear
Total Expenses Prior Year	641294	TotalExpensesPriorYear
Total Expenses Current Year	567347	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	37674	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	394391	RevenuesLessExpensesCY
Total Assets BOY	9644009	TotalAssetsBOY
Total Assets EOY	9405032	TotalAssetsEOY
Total Liabilities BOY	1195164	TotalLiabilitiesBOY
Total Liabilities EOY	1415210	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	8448845	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7989822	NetAssetsOrFundBalancesEOY
Mission Description	THE MISSION OF THE WATERTOWN COMMUNITY FOUNDATION IS TO PROMOTE PHILANTHROPY, RECEIVE AND ADMINISTER CHARITABLE GIFTS AND INVEST IN PROGRAMS THAT IMPROVE THE QUALITY OF LIFE IN WATERTOWN.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	263149	Expense
Grants	263149	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	60170	Expense
Grants	60170	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	323319	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
Transaction Related Entity	false	TransactionRelatedEntity
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		56700	0	0	X
KATE BENSON
DIRECTOR	1.00		0	0	0	X
DR LESLI JUTTING
DIRECTOR	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
CHAIR	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	56700	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	540557	AllOtherContributions
Total Contributions	540557	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	INCOME FROM AGENCY FUND MGMT	Description
Total Revenue Column	12480	TotalRevenueColumn
Related Or Exempt Function Income	12480	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	12480	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	265553	TotalRevenueColumn
Exclusion	$265,553	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	29610	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	10711	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	18899	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	18899	TotalRevenueColumn
Exclusion	$18,899	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	3224580	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	3125633	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	98947	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	98947	TotalRevenueColumn
Exclusion	$98,947	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	32661	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	7361	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	25300	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	CAPITAL GAIN DISTRIBUTIONS	Description
Total Revenue Column	2	TotalRevenueColumn
Exclusion	$2	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	2	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	961738	TotalRevenueColumn
Related Or Exempt Function Income	12480	RelatedOrExemptFunctionIncome
Exclusion	$383,401	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	165367	Total
Program Services	165367	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	157952	Total
Program Services	157952	ProgramServices

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	56700	Total
Management And General	56700	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	17618	Total
Management And General	17618	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	5188	Total
Management And General	5188	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2042	Total
Management And General	2042	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15496	Total
Management And General	15496	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	24952	Total
Fundraising	24952	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6238	Total
Management And General	6034	ManagementAndGeneral
Fundraising	204	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3615	Total
Management And General	3615	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5160	Total
Management And General	5160	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2495	Total
Management And General	2495	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4139	Total
Management And General	4139	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
TRUST FEES	94253	94253
MEMBERSHIP FEES	3179	3179
INSURANCE - LIFE	1862	1862
FLEXSYSTEM	605	605

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	486	Total
Management And General	486	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	567347	Total
Program Services	323319	ProgramServices
Management And General	218872	ManagementAndGeneral
Fundraising	25156	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	1374	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	215581	BOY
EOY	291508	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	138911	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	351080	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	85310	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	257157	BOY
EOY	265770	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	9003714	BOY
EOY	8818559	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	28646	BOY
EOY	27821	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	9644009	BOY
EOY	9405032	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1294	BOY
EOY	1258	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	231116	BOY
EOY	142983	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	953007	BOY
EOY	1270969	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	9747	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1195164	BOY
EOY	1415210	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2308087	BOY
EOY	2152294	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	446400	BOY
EOY	414903	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5694358	BOY
EOY	5422625	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8448845	BOY
EOY	7989822	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9644009	BOY
EOY	9405032	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	394391	ReconcilationRevenueExpenses
Reconcilation Other Changes	-853414	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	318335	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	163863	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	296305	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	361649	CurrentTaxYearMinus1Year
Current Tax Year	540557	CurrentTaxYear
Total	1680709	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	318335	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	163863	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	296305	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	361649	CurrentTaxYearMinus1Year
Current Tax Year	540557	CurrentTaxYear
Total	1680709	Total

Field	Value	IRS element (for citing)
Public Support Total170	1680709	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	634089	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	-415665	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	235170	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	269896	CurrentTaxYearMinus1Year
Current Tax Year	295163	CurrentTaxYear
Total	1018653	Total

Other Income170 OtherIncome170

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

Field	Value	IRS element (for citing)
Total Support	2699364	TotalSupport
Gross Receipts From Admissions Etc	45141	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.62260	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.58480	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	1	NumberDAFsHeld
Number Funds Held	47	NumberFundsHeld
Donor Advised Contributions	775	DonorAdvisedContributions
Contrib To Funds And Other Accounts	539782	ContribToFundsAndOtherAccounts
Grants Paid From Donor Funds	100	GrantsPaidFromDonorFunds
Grants Funds And Other Accounts	323219	GrantsFundsAndOtherAccounts
Aggregate DAF Value	23697	AggregateDAFValue
Aggregate Fund Value	5813831	AggregateFundValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	6140758	BeginningOfYearBalance
Contributions	63237	Contributions
Investment Earnings Or Losses	-110692	InvestmentEarningsOrLosses
Grants Or Scholarships	255775	GrantsOrScholarships
End Of Year Balance	5837528	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

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 Minus2 Years CurrentYearMinus2Years

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	0.93000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.07000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

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	75625	Depreciation
Book Value	252720	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	11868	OtherCostOrOtherBasis
Depreciation	9685	Depreciation
Book Value	2183	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	265770	TotalOfBookValueLandBuildings
Total Revenue	961738	TotalRevenue
Total Expenses	567347	TotalExpenses
Excess Or Deficit For Year	394391	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-502050	NetUnrealizedGLOnInvestments
Other	-$351,364	OtherAmount
Total Adjustments	-853414	TotalAdjustments
Excess Or Deficit Per FS	-459023	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	66226	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-502050	NetUnrealizedGainsInvestments
Other Revenues	18072	OtherRevenues
Revenue Not Rptd F990	-483978	RevenueNotRptdF990
Revenue Subtotal	550204	RevenueSubtotal
Other Revenues Not Included	411534	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	411534	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	961738	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	525249	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	18072	OtherExpensesIncluded
Expenses Not Rptd F990	18072	ExpensesNotRptdF990
Expenses Subtotal	507177	ExpensesSubtotal
Other Expenses Not Included	60170	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	60170	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	567347	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ESCROW LIABILITY ARRANGEMENT EXPLANATION	SCHEDULE D, PAGE 2, PART IV, LINE 2B	THE FOUNDATION HAS EIGHTEEN 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.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 10,711 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 7,361 CONTRIBUTIONS TO AGENCY FUNDS -411,534 RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 -10,711 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 -7,361 BENEFICIARY PAYMENTS MADE FROM AGENCY FUNDS 60,170
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 10,711 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 7,361
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	CONTRIBUTIONS TO AGENCY FUNDS 411,534
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	RENT EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 10,711 FUNDRAISING EXPENSES NETTED WITH REVENUES ON PG. 1 OF 990 7,361
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	BENEFICIARY PAYMENTS MADE FROM AGENCY FUNDS 60,170

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	WOMEN N GIVING	NameOfEvent1
Gross Receipts Event1	24306	GrossReceiptsEvent1
Gross Revenue Event1	24306	GrossRevenueEvent1
Rent Facility Costs Event1	378	RentFacilityCostsEvent1
Food And Beverage Event1	1584	FoodAndBeverageEvent1
Entertainment Event1	3800	EntertainmentEvent1
Other Direct Expenses Event1	781	OtherDirectExpensesEvent1
Name Of Event2	CHRISTMAS TREE	NameOfEvent2
Gross Receipts Event2	8355	GrossReceiptsEvent2
Gross Revenue Event2	8355	GrossRevenueEvent2
Rent Facility Costs Event2	200	RentFacilityCostsEvent2
Food And Beverage Event2	280	FoodAndBeverageEvent2
Entertainment Event2	100	EntertainmentEvent2
Other Direct Expenses Event2	238	OtherDirectExpensesEvent2
Gross Receipts Total	32661	GrossReceiptsTotal
Gross Revenue Total Events	32661	GrossRevenueTotalEvents
Rent Facility Costs Total Events	578	RentFacilityCostsTotalEvents
Food And Beverage Total Events	1864	FoodAndBeverageTotalEvents
Entertainment Total Events	3900	EntertainmentTotalEvents
Other Direct Expenses Total Events	1019	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	7361	DirectExpenseSummaryEvents
Net Income Summary	25300	NetIncomeSummary

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (14 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	10261	ZOO IMPROVEMENTS
HUMAN SERVICE AGENCY
123 19TH ST NE	WATERTOWN	SD	57201	460275247	3	11715	EDUCATION
PRAIRIE LAKES HOSPITAL
400 10TH AVE NW	WATERTOWN	SD	57201	460391067	3	11545	HEALTH
LAKE AREA TECHNICAL INSTITUTE
230 11TH ST NE	WATERTOWN	SD	57201	466001273	3	11543	EDUCATION
JENKINS LIVING CENTER INC
215 S MAPLE	WATERTOWN	SD	57201	460242831	3	5891	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	28000	THEATRE
GLACIAL LAKES HUMANE SOCIETY
1305 6TH AVE NW	WATERTOWN	SD	57201	460343062	3	5462	SOCIETY IMPROVEMENTS
JOY RANCH
2001 S SUMMIT AVE	WATERTOWN	SD	57201	460320561	3	22000	HANDICAP EQUIPMENT
BIG BROTHERS BIG SISTERS
901 4TH ST NW	WATERTOWN	SD	57201	050593016	3	7245	OPERATING FUNDS
BOYS & GIRLS CLUB OF WATERTOWN
100 3RD AVE NE	WATERTOWN	SD	57201	460311845	3	6070	YOUTH PROGRAMS
CODINGTON COUNTY SEARCH DIVE RESCUE
PO BOX 12	WATERTOWN	SD	57201	466000516	3	6010	SAFETY
LUTHERAN CHRUCH OF OUR REDEEMER
2001 2ND ST NW	WATERTOWN	SD	57201	460324629	3	5624	NEEDY FUND
URBAN RENEWAL BOARD
20 S MAPLE	WATERTOWN	SD	57201	466000515	3	19001	CANVAS PROJECT

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	15	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	20	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
VARIOUS NONPROFIT ORG.	30	97682
VARIOUS NONPROFIT ORG.	15	60170
DONOR ADVISED FUND	1	100

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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.