2024-02-06T16:36:26-05:00 2023-07-31 460434947 ELO PROF LLC 118 W 3RD ST YANKTON SD 570784321 990 2022-08-01 460378148 SOUTH DAKOTA BAR FOUNDATION SOUT 6052247554 111 W CAPITOL AVE 1 PIERRE SD 57501 PAUL CREMER SECRETARY-TREASURER 6052247554 2024-01-18 true PAUL CREMER 999009999 true LUCAS H HAUERT CPA P01980092 6056656007 2024-01-18 2022 2023-04-26 12:10:37Z PAUL CREMER 111 W CAPITOL AVE 1 PIERRE SD 57501 537242 false X WWW.SOUTHDAKOTABARFOUNDATION.COM X 1984 SD THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO OPERATE FOR CHARITABLE, EDUCATIONAL, SCIENTIFIC, AND LITERARY PURPOSES, TO RECIEVE AND ADMINISTER FUNDS FOR THOSE PURPOSES, TO MAKE ANY GIFT OF GIFTS EXCLUSIVELY FOR THOSE PURPOSES. 12 12 0 0 252990 449365 0 52162 87877 0 305152 537242 189362 186911 0 0 0 0 29590 33409 218952 220320 86200 316922 2777788 3199655 48850 83636 2728938 3116019 ENCOURAGE LAW RELATED EDUCATION false false 197088 186911 THE INTEREST PAID TO THE FOUNDATION FROM THE MEMBER TRUST ACCOUNTS IS USED TO 1) HELP PREVENT CRIME, 2) FACILITATE AND IMPROVE THE DELIVERY OF LEGAL SERVICES, 3) ENCOURAGE LAW RELATED EDUCATION, 4) GIVE THE PUBLIC INFORMATION ABOUT HOW THE COURTS AND LAWYERS FUNCTION, AND 5) ISSUE PUBLICATIONS ON THE LEGAL SYSTEM. 197088 true true false false false false false false false true false false false true false true true false false false false false false false false false false true true false false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true false false false X PAUL CREMER 6052247554 111 W CAPITOL AVE 1 PIERRE SD 57501 X RENEE H CHRISTENSEN DIRECTOR 1.00 X 0 0 0 PAUL CREMER SECRETARY-TR 1.00 X X 0 0 0 THOMAS H FRIEBERG DIRECTOR 1.00 X 0 0 0 WILLIAM C GARRY DIRECTOR 1.00 X 0 0 0 PATRICK G GOETZINGER DIRECTOR 1.00 X 0 0 0 STEVEN K HUFF DIRECTOR 1.00 X 0 0 0 STEPHANIE JUDSON DIRECTOR 1.00 X 0 0 0 LISA K MARSO DIRECTOR 1.00 X 0 0 0 KIMBERLEY A MORTENSON DIRECTOR 1.00 X 0 0 0 REED A RASMUSSEN PRESIDENT 1.00 X X 0 0 0 ERIC C SCHULTE VICE PRESIDE 1.00 X X 0 0 0 ANTHONY SUTTON DIRECTOR 1.00 X 0 0 0 false false false 449365 449365 87877 87877 537242 87877 130604 130604 56307 56307 7500 7500 20355 10177 10178 4538 4538 MISCELLANEOUS 619 619 SUPPLIES 397 397 220320 197088 23232 0 343269 220954 78040 500 500 2556334 2777846 2777788 3199655 46926 83636 1924 48850 83636 X 1075486 1374367 1653452 1741652 2728938 3116019 2777788 3199655 316922 87703 -17544 X false true X true false X 214014 211597 188261 252990 449365 1316227 214014 211597 188261 252990 449365 1316227 1316227 47543 55178 56604 230 1321 160876 1900 11760 13660 1490763 140039 0.88290 0.84090 X PART II, LINE 10 MISCELLANEOUS 13,660 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2556334 64798 174258 17544 2777846 2756318 6998 -188425 18557 2556334 2266875 136890 369146 16593 2756318 2190533 85710 201944 211311 2266875 2182532 30980 27996 50975 2190533 0.97100 0.02900 true false INTEREST IN ASSET HELD BY SD COM FDT 2777846 2777846 X 607401 87703 87703 519698 17544 17544 537242 220320 220320 220320 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE ("IRS") AND CERTAIN STATE TAXING AUTHORITIES ARE CURRENTLY REVISITING WHAT, IF ANY, PRODUCTS AND SERVICES PROVIDED BY THE FOUNDATION ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"). THERE IS CURRENTLY VERY LITTLE GUIDANCE IN THE IRS CODE ON WHAT ACTIVITIES SHOULD BE SUBJECT TO UBIT. THE IRS HAS INDICATED THAT THEY ARE STUDYING THE ISSUE AND MAY ISSUE ADDITIONAL GUIDANCE. AS A RESULT, AT THIS TIME, THERE IS UNCERTAINTY REGARDING WHETHER THE FOUNDATION SHOULD PAY INCOME TAX ON CERTAIN TYPES OF NET INCOME FROM ACTIVITIES THAT MAY BE CONSIDERED BY TAXING AUTHORITIES AS UNRELATED TO THE PURPOSE FOR WHICH THE FOUNDATION WAS GRANTED NON-TAXABLE STATUS. THE FOUNDATION HAS NOT FILED ANY TAX RETURNS IN THE PAST FOR POTENTIAL TAXABLE ACTIVITIES. THE TAXING AUTHORITIES HAVE THE ABILITY TO ASSESS TAXES, PENALTIES, AND INTEREST FOR ANY YEARS FOR WHICH NO TAX RETURN WAS FILED. INT HE OPINION OF MANAGEMENT, ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES ON THE NET INCOME FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE FOUNDATION'S NON-TAXABLE STATUS IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE FOUNDATION'S FINANCIAL POSITION OR RESULTS FROM OPERATIONS. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED JULY 31, 2020. false ACCESS TO JUSTICE 111 W CAPITOL AVE 1 PIERRE SD 57501 72000 COORDINATOR SD GUARDIANSHIP PROGRAM PO BOX 794 PIERRE SD 57501 10000 MAINTAIN ADULT DISAB SOUTH DAKOTA PUBLIC BROADCASTING PO BOX 5000 VERMILLION SD 57069 18000 STATE HOUSE COVERAGE REDWOOD MEDIATION 111 W CAPITOL AVE 1 PIERRE SD 57501 12780 SUPPORT ASK A LAWYER 111 W CAPITAL AVE 1 PIERRE SD 57501 12824 SUPPORT RURAL LAWYER RECRUITMENT 11 52557 RURAL INTERN. INCEN. PROG 2 3750 SCHEDULE I, PAGE 1, PART I, LINE 2 ALL GRANT RECIPIENTS ARE EXPECTED TO FILE A FINAL REPORT ON HOW THEIR GRANT WAS UTILIZED WITHIN TWO MONTHS AFTER THE LAST EXPENDITURE IS MADE, OR, IF THE GRANT RUNS FOR MORE THAN A CALENDAR YEAR, WHETHER SCHEDULE OR NOT, A REPORT BY MARCH 15 OF THE SUCCEEDING YEAR AND ON THE 15TH OF EACH SECOND MONTH THEREAFTER. FORM 990, PAGE 6, PART VI, LINE 11B IT IS THE POLICY OF THE SOUTH DAKOTA BAR FOUNDATION DIRECTORS THAT THE SECRETARY-TREASURER SUBMIT COPIES OF THE IRS FORM 990 TO THE DIRECTORS PRIOR TO THE FILING FOR THEIR COLLECTIVE REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE POLICY OF THE SOUTH DAKOTA BAR FOUNDATION DIRECTORS THAT ITS OFFICERS AND DIRECTORS' SHALL DISCLOSE ALL FINANCIAL DEALINGS WITH THE STATE BAR AND ITS SUBDIVISIONS AND SHALL AVOID ANY AND ALL OTHER CONFLICTS. FURTHER, THAT EACH OFFICER AND DIRECTOR MAKE SUCH DISCLOSURES TIMELY AND IN NO EVENT LATER THAN 3 MONTHS. TO THE EXTENT THAT THE SECRETARY-TREASURER BECOMES AWARE OF SUCH CONFLICT, THE SECRETARY SHALL IMMEDIATELY ADVICE THE OFFICERS AND DIRECTORS IN WRITING. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. STATE BAR OF SOUTH DAKOTA 111 W CAPITOL AVE 1 PIERRE SD 57501 460193830 OBTAIN COO SD 501C6 N/A false ACCESS TO JUSTICE INC 111 W CAPITOL AVE 1 PIERRE SD 57501 203203101 ASSIST POO SD 501C3 7 N/A false SD CONTINUING LEGAL EDUCATION INC 111 W CAPITOL AVE 1 PIERRE SD 57501 460432846 CONTINUING SD 501C3 7 N/A false false true true false false false false false false false false false true true true true false false false ACCESS TO JUSTICE B 72000 MARKET VALUE OF CASH GIVE