2023-05-05T13:47:31-05:00 2022-06-30 450250958 EIDE BAILLY LLP 200 E 10TH ST STE 500 SIOUX FALLS SD 571046375 990 2021-07-01 460366277 CHILDREN'S HOME FOUNDATION CHIL 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 JON MAMMENGA CHIEF PHILANTHROPY OFFICER 6053346004 2023-05-03 1 JON MAMMENGA 999009999 LAURIE HANSON CPA P00851848 6053391999 2023-05-03 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JON MAMMENGA PO BOX 1749 SIOUX FALLS SD 571011749 57755763 0 X WWW.CHSSD.ORG/FOUNDATION X 1982 SD THE FOUNDATION PROVIDES FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. 15 15 9 150 0 0 4719361 8474993 0 0 17404438 5601944 101427 272363 22225226 14349300 2694418 3323600 0 0 679917 686430 0 0 1402099 720049 782940 4094384 4792970 18130842 9556330 175086497 149690090 5100501 5403218 169985996 144286872 X THE PURPOSE OF CHILDREN'S HOME FOUNDATION IS TO PROVIDE FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. CHILDREN'S HOME SOCIETY PROVIDES SERVICES PRIMARILY TO CHILDREN AGES 4-14, MOST ARE VICTIMS OF EXTREME ABUSE OR NEGLECT. PROGRAMS OF CHILDREN'S HOME SOCIETY INCLUDE EMERGENCY SHELTER, FORENSIC INTERVIEW, RESIDENTIAL TREATMENT, EDUCATION, PREGNANCY & EARLY CHILDHOOD NURSING CARE, EARLY PREVENTION TRAINING, FOSTER CARE & ADOPTION SERVICES. 0 0 3323600 3323600 CHILDREN'S HOME FOUNDATION PROVIDES FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. THE FOUNDATION PROVIDED SOCIETY WITH CASH AND IN-KIND CONTRIBUTIONS OF $3,299,672 DURING THE FISCAL YEAR ENDED JUNE 30, 2022. CONTRIBUTIONS OF $23,928 WERE ALSO MADE TO SANFORD'S CHILD ADVOCACY CENTER, CHILD'S VOICE, TO HELP FUND THE CENTER. 3323600 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 14 1 1 9 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X X SHANNON CLARK 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 JULIE ANDERSON FRIESEN PRESIDENT 5.00 0.00 X X 0 0 0 DAVE SCHMIDT TREASURER 5.00 0.00 X X 0 0 0 DIANA DUFUR-DAY VICE PRESIDENT 5.00 0.00 X X 0 0 0 BOB BAKER SECRETARY 5.00 0.00 X X 0 0 0 GEORGE TWITTERO DIRECTOR 5.00 0.00 X 0 0 0 GREG BLOMBERG DIRECTOR 5.00 0.00 X 0 0 0 KIM BURMA DIRECTOR 5.00 0.00 X 0 0 0 LORI LEWISON DIRECTOR 5.00 0.00 X 0 0 0 BILL LINDQUIST DIRECTOR 5.00 0.00 X 0 0 0 JOE SZTAPKA DIRECTOR 5.00 0.00 X 0 0 0 BOBBY SUNDBY DIRECTOR 5.00 0.00 X 0 0 0 DENNIS AANENSON DIRECTOR (BEG SEPT 2021) 5.00 0.00 X 0 0 0 MARTY JACKLEY DIRECTOR (BEG SEPT 2021) 5.00 0.00 X 0 0 0 MOLLY PETERSON DIRECTOR (BEG SEPT 2021) 5.00 0.00 X 0 0 0 KARA FLYNN DIRECTOR (BEG SEPT 2021) 5.00 0.00 X 0 0 0 JOHN BREWER DIRECTOR (UNTIL SEPT 2021) 5.00 0.00 X 0 0 0 MARY HOWARD DIRECTOR (UNTIL SEPT 2021) 5.00 0.00 X 0 0 0 PHIL LAMPERT DIRECTOR (UNTIL SEPT 2021) 5.00 0.00 X 0 0 0 JEFF SKINNER DIRECTOR (UNTIL SEPT 2021) 5.00 0.00 X 0 0 0 MIKE BUCKINGHAM DIRECTOR (UNTIL SEPT 2021) 5.00 0.00 X 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 45.00 5.00 X 248986 0 43289 248986 0 43289 1 0 1 0 FIRST PREMIER BANK 301 S MINNESOTA AVE SIOUX FALLS SD 57104 BANKING & INVESTMENT 386768 1 216320 8258673 647377 8474993 5180738 5180738 43684251 43263045 421206 421206 421206 351573 216320 94482 257091 257091 40000 33667 6333 6333 24208 15269 8939 8939 14349300 0 0 5874307 3323600 3323600 242522 29103 213419 337593 337593 26914 26914 37879 37879 41522 1923 39599 4260 4260 26548 26548 386768 386768 56926 5437 51489 28806 28806 8749 8749 6483 6483 2956 2956 6157 6157 OTHER FUNDRAISING EXPEN 107908 107908 DONOR CULTIVATION 80541 80541 ORION CLASSIC EXPENSES 49219 49219 EQUIPMENT MAINTENANCE 13959 13959 3660 3660 4792970 3323600 67271 1402099 3072427 3601571 397584 3033488 1940 7940 68354 57610 1099 10744 163922461 136417415 7690986 6618932 175086497 149690090 129547 191572 4970954 5211646 5100501 5403218 X 31775955 27354210 138210041 116932662 169985996 144286872 175086497 149690090 X 9556330 -28584940 -6670514 X 0 1 X 1 0 X X 2 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 460224542 7 1 3010778 288894 CLASS OF SUPPORTED ORGANIZATION 460224542 3 0 23928 0 2 3034706 288894 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART I, LINE 11H CHILDREN'S HOME FOUNDATION PROVIDED IN-KIND DONATIONS OF BOOKS, TOYS, SCHOOL SUPPLIES, CLOTHING, FOOD, BLANKETS AND OTHER ITEMS TO CHILDREN'S HOME SOCIETY. THE IN-KIND DONATIONS WERE VALUED AT $288,894. THE IN-KIND DONATION IS INCLUDED IN THE TOTAL DONATION LISTED ON SCHEDULE A, PART I, LINE 12G. IN ADDITION TO MAKING PAYMENTS TO THE IDENTIFIED SUPPORTED ORGANIZATION, THE FOUNDATION MADE A PAYMENT TO ITS CLASS OF SUPPORTED ORGANIZATIONS. THE CLASS OF SUPPORTED ORGANIZATIONS ARE IDENTIFIED IN THE ARTICLES OF INCORPORATION AS OTHER INSTITUTIONS PROVIDING SERVICES TO CHILDREN. A DONATION OF $23,928 WAS PROVIDED TO SANFORD - CHILD'S VOICE, EIN 46-0447693, AN ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE, AND IS DESCRIBED IN SECTION 501(C)(3) OF THE CODE. SCHEDULE A, PART IV, LINE 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA IS SPECIFICALLY IDENTIFIED AS A SUPPORTED ORGANIZATION IN THE GOVERNING DOCUMENTS. IN ADDITION, THE ARTICLES OF INCORPORATION IDENTIFY OTHER INSTITUTIONS PROVIDING SERVICES TO CHILDREN AS A CLASS OF SUPPORTED ORGANIZATIONS FOR WHICH THE FOUNDATION MAY PROVIDE FINANCIAL AND OTHER SUPPORT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 136438271 1745245 -17010529 2736018 118436969 100915683 6531954 31600418 2609784 136438271 103238407 666662 -509767 2479619 100915683 59464544 41605603 4590381 2400483 21638 103238407 56203792 1334278 4289139 2341783 20882 59464544 0.15201 0.73961 0.10838 1 0 68354 57610 10744 10744 DUE TO CHILDREN'S HOME SOCIETY 5211646 5211646 X -15039857 -28584940 690458 -1217658 -29112140 14072283 386768 -109751 277017 14349300 5077630 690458 109751 800209 4277421 386768 128781 515549 4792970 PART V, LINE 4: DISTRIBUTIONS FROM THE ENDOWMENTS ARE PROVIDED TO SUPPORT THE PROGRAMS AND SERVICES OF THE CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. PART X, LINE 2: THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ENTITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF ANNUITY OBLIGATIONS -1,528. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 33,202. CHANGE IN VALUE OF TRUSTS -445,652. DIST. FROM AND CHANGE IN VALUE OF BENEFICIAL INT. IN ASSETS HELD BY OTHERS -674,899. RECLASS FOR TRANSFER TO CHS -128,781. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -15,269. RECLASS DIRECT FUNDRAISING EXPENSE -94,482. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 15,269. RECLASS DIRECT FUNDRAISING EXPENSE 94,482. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS FOR TRANSFER TO CHS 128,781. CARING FOR THE KIDS 379875 104497 275378 4931 49219 JON CRANE ART AUCTION 133980 90913 43067 6320 546 25467 1 54038 20910 33128 7999 567893 216320 351573 11251 546 82685 94482 257091 40000 33667 0 40000 33667 33667 6333 SD 1 0 1 0 1.00000 JOSEPH HERDINA 801 N SYCAMORE AVENUE SIOUX FALLS SD 57101 0 THOMAS ROBERTS 750 COORDINATES AND CONDUCTS RAFFLE. X 1 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 801 N SYCAMORE AVE SIOUX FALLS SD 57110 460224542 501(C)(3) 3010778 288894 FAIR MARKET VALUE BOOKS, CLOTHING, FOOD GENERAL SUPPORT SANFORD - CHILD'S VOICE 12305 WEST 18TH STREET SIOUX FALLS SD 571175039 460447693 501(C)(3) 23928 0 GENERAL SUPPORT 2 0 PART I, LINE 2: CHILDREN'S HOME FOUNDATION EXISTS TO FUND CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA AND TO ENCOURAGE AND ASSIST OTHER INSTITUTIONS PROVIDING SERVICES TO WOMEN AND CHILDREN. THERE ARE NO FORMAL GRANT REQUIREMENTS THAT EXIST BETWEEN CHILDREN'S HOME FOUNDATION AND CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA BECAUSE OF THE RELATIONSHIP THAT EXISTS BETWEEN THE TWO ORGANIZATIONS. NO FORMAL GRANT REQUIREMENTS EXIST BETWEEN CHILDREN'S HOME FOUNDATION AND SANFORD'S CHILD'S VOICE AS THIS PROGRAM WAS PREVIOUSLY OPERATED BY CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. ALL DISTRIBUTIONS TO SANFORD ARE RESTRICTED ENDOWMENTS HELD BY CHILDREN'S HOME FOUNDATION. THESE RESTRICTED ENDOWMENT FUNDS WERE PREVIOUSLY GIVEN TO CHILDREN'S HOME SOCIETY IN SUPPORT OF OPERATING THE PROGRAM THROUGH THE FUNDRAISING EFFORTS OF CHILDREN'S HOME FOUNDATION. THESE FUNDS ARE DISTRIBUTED ANNUALLY TO CHILDREN'S HOME FOUNDATION IN ACCORDANCE WITH AGENCY POLICY AND GIVEN TO SANFORD'S CHILD'S VOICE WHICH NOW PROVIDES THESE SERVICES. X 0 1 X X 0 1 0 0 0 0 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 132792 0 116194 0 0 0 22361 0 22236 0 293583 0 0 0 PART I, LINE 1A THE MANAGEMENT TEAM AND BOARD MEMBER SPOUSES, ON OCCASION, WILL TRAVEL IN COMPANY VEHICLES WHEN ATTENDING ONE OF OUR FUNDRAISERS AND/OR ANNUAL MEETING EITHER IN SIOUX FALLS OR RAPID CITY. PART I, LINE 1B SPOUSAL TRAVEL REIMBURSEMENT IS DETERMINED BY THE BOARD. EXPENSES THAT ARE MINIMAL AND NOT EXCESSIVE WILL BE REIMBURSED BY CHS PROVIDED THE COMPANION-SPOUSE DOES NOT TRAVEL SEPARATELY FROM HIS/HER CHS-EMPLOYED SPOUSE. ADDITIONAL COSTS FOR VEHICLE TRAVEL AND LODGING ARE NOT INCURRED AS A RESULT OF SPOUSAL TRAVEL. PART I, LINE 4B THE DEFERRED COMPENSATION PLANS FOR THE DEVELOPMENT DIRECTOR WERE INITIATED ON JUNE 30, 2009 AND NOVEMBER 15, 2017. PAYMENT WAS MADE ON THE INITIAL DEFERRED COMPENSATION PLAN TO THE DEVELOPMENT DIRECTOR IN FY21 IN THE AMOUNT OF $116,194. ANOTHER PAYMENT WAS MADE ON THE REMAINING DEFERRED COMPENSATION PLAN JUNE 29, 2022 IN THE FORM OF A LUMP SUM CASH PAYMENT. X 288894 FAIR MARKET VALUE X 1 33938 FAIR MARKET VALUE X 1 104742 FAIR MARKET VALUE X PRIZES/AUCTION PACKAGES 202 219803 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): LINE 6, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. LINE 9, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. LINE 25, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. PART I, LINE 33: THE FOUNDATION AUCTIONS MOST NON-CASH CONTRIBUTIONS RECEIVED THAT ARE NOT NEEDED BY CHILDREN'S HOME FOUNDATION OR CHILDREN'S HOME SOCIETY. PART V, LINE 2A AND 2B CHILDREN'S HOME FOUNDATION HAS ITS OWN EMPLOYEES, HOWEVER, COMPENSATION IS PAID BY CHILDREN'S HOME SOCIETY, THE COMMON PAYMASTER. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS, BY RESOLUTIONS ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, MAY DESIGNATE ONE OR MORE COMMITTEES, EACH OF WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE THE EXERCISE AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION; BUT THE DESIGNATION OF SUCH COMMITTEES AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS; OR ANY INDIVIDUAL DIRECTORS, OF ANY RESPONSIBILITY IMPOSED BY LAW. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF CHILDREN'S HOME SOCIETY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE DEVELOPMENT DIRECTOR, MANAGEMENT PERSONNEL FROM THE CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA, AND THE BOARD OF DIRECTORS ALL REVIEW FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY SENDS A COPY OF THE CONFLICT OF INTEREST POLICY AND A QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST TO ITS BOARD OF DIRECTORS AND KEY MANAGEMENT EMPLOYEES. THE BOARD AND KEY MANAGEMENT EMPLOYEES ARE COVERED BY THE POLICY. POTENTIAL AND ACTUAL CONFLICTS ARE REVIEWED BY THE KEY MANAGEMENT EMPLOYEES AND THE BOARD PRESIDENT. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE PERSON WITH THE CONFLICT MAY BE ASKED TO ABSTAIN FROM PARTICIPATION IN DISCUSSIONS AND DECISIONS OR, DEPENDING ON THE CIRCUMSTANCES, THE PERSON MAY BE ASKED TO RESIGN. IF THE PERSON REFUSES TO RESIGN, THIS PERSON IS SUBJECT TO REMOVAL FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS HAS A DEVELOPMENT DIRECTOR COMPENSATION COMMITTEE WHICH ANNUALLY DETERMINES COMPENSATION FOR THE DEVELOPMENT DIRECTOR. CHILDREN'S HOME SOCIETY ACTS AS COMMON PAYMASTER FOR THE FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC ON OUR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -445,651. CHANGE IN VALUE OF ANNUITY OBLIGATION -1,528. INCREASE IN LIFE INSURANCE CASH VALUE 33,202. DIST. FROM AND CHANGE IN VALUE OF BENEFICIAL INT. IN ASSETS -674,899. TRANSFER TO CHILDREN'S HOME SOCIETY -5,581,638. CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 801 N SYCAMORE AVENUE SIOUX FALLS SD 57108 460224542 TO PROVIDE HOUSING AND CARE FOR BEHAVIORALLY CHALLENGED CHILDREN. SD 501(C)(3) LINE 7 N/A 0 HAYWARD MEMORIAL TESTAMENTARY TRUST 100 S PHILLIPS AVE SIOUX FALLS SD 57104 466010897 PROVIDE BENEFITS TO ORGANIZATIONS THAT PROMOTE CHARITABLE PURPOSES SD 501(C)(3) LINE 12A, I N/A 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0