HAYWARD MEMORIAL TESTAMENTARY TRUST: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
HAYWARD MEMORIAL TESTAMENTARY TRUST (EIN 46-6010897)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-05-12
IRS object ID
201121329349301507
Schema version
2010v3.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-05-12T08:45:55-05:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1200 EAST 10TH ST PO BOX 5125AddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code571175125ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN466010897EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1HAYWARD MEMORIAL TESTAMENTARY TRUSTBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlHAYWNameControl
Phone6053355180Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 S PHILLIPS AVEAddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57104ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameROSALIE RISWOLD-BRENDEName
TitleTRUST ADMINISTRATORTitle
Phone6053355186Phone
Date Signed2011-05-02DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameLAURIE HANSONName
Phone6053391999Phone
Date Prepared2011-05-02DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonROSALIE RISWOLD-BRENDENameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1100 S PHILLIPS AVENUEAddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57104ZIPCode
FieldValueIRS element (for citing)
Gross Receipts364756GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteN/AWebSite
Type Of Organization TrustXTypeOfOrganizationTrust
Year Formation1955YearFormation
State Legal DomicileSDStateLegalDomicile
Activity Or Mission DescriptionTO PROVIDE BENEFITS TO ORGANIZATIONS THAT PROMOTE CHARITABLE, RELIGIOUS, OR EDUCATIONAL PURPOSES.ActivityOrMissionDescription
Nbr Voting Members Governing Body0NbrVotingMembersGoverningBody
Nbr Independent Voting Members0NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers4TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year30202InvestmentIncomePriorYear
Investment Income Current Year24894InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year112OtherRevenueCurrentYear
Total Revenue Prior Year30202TotalRevenuePriorYear
Total Revenue Current Year25006TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year23644GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY17911GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year9148SalariesEtcPriorYear
Salaries Etc Current Year10028SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year3233OtherExpensePriorYear
Other Expenses Current Year2162OtherExpensesCurrentYear
Total Expenses Prior Year36025TotalExpensesPriorYear
Total Expenses Current Year30101TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-5823RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-5095RevenuesLessExpensesCY
Total Assets BOY950407TotalAssetsBOY
Total Assets EOY945312TotalAssetsEOY
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY950407NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY945312NetAssetsOrFundBalancesEOY
Mission DescriptionNONEMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense17911Expense
Grants17911Grants
Revenue0Revenue
DescriptionTO PROVIDE BENEFITS TO ORGANIZATIONS THAT PROMOTE CHARITABLE, RELIGIOUS, OR EDUCATIONAL PURPOSES.Description
Total Program Service Expense17911TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Excess Business Holdings0ExcessBusinessHoldings
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members0NbrVotingGoverningBodyMembers
Number Independent Voting Members0NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body0MinutesOfGoverningBody
Minutes Of Committees0MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy0ConflictOfInterestPolicy
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO0CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1THE FIRST NAT'L BANK IN SFBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6053355180TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1100 S PHILLIPS AVEAddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57104ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationInstitutional TrusteeInstitutionalTrustee
BILL MARLETTE
TRUSTEE1.00X000
AMY WARWICK TERM DURING 2010
TRUSTEE1.00X000
BRIAN BONDE
TRUSTEE1.00X000
DENNIS DAUGAARD TERM DURING 2010
TRUSTEE1.00X000
MARCIA DENNISTON STARTED SEPT 2010
TRUSTEE1.00X000
RICK WEBER STARTED FEB 2010
TRUSTEE1.00X000
THE FIRST NAT'L BANK IN SIOUX FALLS
TRUSTEE10.001002800X
FieldValueIRS element (for citing)
Total Reportable Comp From Org10028TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column24915TotalRevenueColumn
Exclusion$24,915ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities339729Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities339750Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-21Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-21TotalRevenueColumn
Exclusion-$21ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionPROCEEDS FROM CLASS ACDescription
Business Code900099BusinessCode
Total Revenue Column112TotalRevenueColumn
Exclusion$112ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue112TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column25006TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$25,006ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total17911Total
Program Services17911ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total10028Total
Management And General10028ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total795Total
Management And General795ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total1272Total
Management And General1272ManagementAndGeneral

Other Expenses OtherExpenses

FieldValueIRS element (for citing)
DescriptionFOREIGN TAXDescription
Total95Total
Management And General95ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total30101Total
Program Services17911ProgramServices
Management And General12190ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY54160BOY
EOY9617EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY896247BOY
EOY935695EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY950407BOY
EOY945312EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY950407BOY
EOY945312EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY950407BOY
EOY945312EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY950407BOY
EOY945312EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-5095ReconcilationRevenueExpenses
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited0FSAudited
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3XSupportingOrganization509a3
Supporting Org509a3 Type1XSupportingOrg509a3Type1
Certification CheckboxXCertificationCheckbox
Contrib By Controlling Individual0ContribByControllingIndividual
Contribution By Related Party0ContributionByRelatedParty
Contrib By35 Controlled Entity0ContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation (4 entries)

EINEINType Of OrganizationTypeOfOrganizationListed In Governing DocListedInGoverningDocSupported Organization NotifiedSupportedOrganizationNotifiedOrganized In USOrganizedInUSAmountAmount
SANFORD HEALTH USD MEDICAL CENTER
3115270327111$6,269
CHILDRENS HOME SOCIETY
46022454211A111$1,791
CHILDRENS CARE HOSPITAL
4602330307111$8,956
UNIVERSITY OF SIOUX FALLS
4602246006111$896
FieldValueIRS element (for citing)
Total Number Of Supported Orgs4TotalNumberOfSupportedOrgs
Sum Of Amounts17912SumOfAmounts

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained0RecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantPurpose Of GrantPurposeOfGrant
SANFORD HEALTH USD MEDICAL CENTER
1305 WEST 18TH STREETSIOUX FALLSSD57117311527032501(C)(3)6269GENERAL SUPPORT PER TRUST AGREEMENT.
CHILDRENS CARE HOSPITAL
2501 W 26TH STREETSIOUX FALLSSD57105460233030501(C)(3)8956GENERAL SUPPORT PER TRUST AGREEMENT.
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants2TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations0TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS IN THE U.S.:Identifier
Return ReferencePART I, LINE 2:ReturnReference
ExplanationSCHEDULE I, PART I, LINE 2: PER TRUST AGREEMENT, THE HAYWARD MEMORIAL TRUST IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF CHILDREN'S CARE HOSPITAL AND SCHOOL, CHILDRENS HOME SOCIETY, UNIVERSITY OF SIOUX FALLS AND SANFORD HEALTH.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
FORM 990, PART VI, SECTION A, LINE 8ADURING THE PAST YEAR, THE TRUST HAS BEEN SUBMITTED FOR COURT APPROVAL, ACCOUNTINGS HAVE BEEN PROVIDED TO THE BENEFICIARIES AND AUDIT INFORMATION HAS BEEN PROVIDED AS REQUESTED BY BENEFICIARIES.
FORM 990, PART VI, SECTION A, LINE 8BNO COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11THE DRAFT OF FORM 990 IS PROVIDED TO THE FIRST NATIONAL BANK IN SIOUX FALLS FOR REVIEW BEFORE FILING.
THE TRUST IS A COURT-APPROVED TRUST WITH ANNUAL REPORTS TO THE SECOND JUDICIAL CIRCUIT COURT IN SIOUX FALLS, SD. TRUST DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.FORM 990, PART VI, SECTION C, LINE 19

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