2025-05-12T13:47:25-05:00 2024-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-07-01 460353254 LIFESCAPE FOUNDATION LIFE 6054449500 3803 N LOUISE AVE SIOUX FALLS SD 571052498 JESSICA WELLS PRESIDENT 6054449500 2025-05-06 1 1 LAURIE HANSON CPA P00851848 6053391999 2025-05-06 2023 2025-03-06 01:10:19Z X JESSICA WELLS 3803 N LOUISE AVE SIOUX FALLS SD 571052498 44134532 0 X WWW.LIFESCAPESD.ORG/FOUNDATION X 1979 SD TO PROVIDE RESOURCES TO ENHANCE THE LIVES OF CHILDREN AND ADULTS SERVED BY LIFESCAPE. 20 19 9 78 0 0 1735513 20958703 0 0 4026387 7610556 33017 55377 5794917 28624636 6001998 1051316 0 0 748345 773903 0 0 743161 448681 474002 7199024 2299221 -1404107 26325415 116794947 148435215 1541018 1446525 115253929 146988690 X THE MISSION OF THE LIFESCAPE FOUNDATION IS TO PROVIDE RESOURCES TO ENHANCE THE LIVES OF CHILDREN AND ADULTS SERVED BY LIFESCAPE. WE DO THIS THROUGH DIRECT SUPPORT OF THERAPY, EDUCATION, SUPPORTED LIVING AND EMPLOYMENT PROGRAMS, AND HELPING MEET ESSENTIAL, BASIC LIVING NEEDS AND SUPPORT OF GOALS OF PEOPLE WITH DISABILITIES SO THEY MAY LIVE THEIR BEST LIVES. WE ARE DEDICATED TO THE VALUES OF FINANCIAL RESPONSIBILITY, STEWARDSHIP, INTEGRITY, COLLABORATION, BEING DONOR-CENTERED, AND PROVIDING VISIONARY LEADERSHIP. 0 0 1113832 1051316 0 LIFESCAPE FOUNDATION PROVIDED RESOURCES THAT SUPPORTED THE MISSION, GOALS AND OPERATIONS OF THE CHILDREN'S CARE HOSPITAL AND SCHOOL, DBA LIFESCAPE, SOUTH DAKOTA ACHIEVE, DBA LIFESCAPE, AND LIFESCAPE. ACCOMPLISHMENTS THAT CONTRIBUTED TO THIS MISSION INCLUDED HOLDING FIVE MAJOR FUNDRAISING EVENTS THROUGHOUT THE YEAR, INCREASED DONOR COMMUNICATIONS THROUGH NEWSLETTERS AND PHONE CALLS, AND CONTINUED STRONG PLANNED GIVING PARTICIPATION. THE LIFESCAPE FOUNDATION CONTRIBUTED $691,506 THROUGH DONOR-RESTRICTED GIFTS RESULTING IN DIRECT PROGRAM SUPPORT TO LIFESCAPE. 1113832 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 28 0 1 9 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 20 19 1 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 0 1 0 0 MN X X STEVE WILSON 6054449820 2501 W 26TH STREET SIOUX FALLS SD 571052498 STEVE WATKINS LIFESCAPE CEO & PRESIDENT 1.00 59.00 X X 0 345926 80906 STEVE WILSON LIFESCAPE CFO 1.00 59.00 X 0 198415 32603 JESSICA WELLS PRESIDENT 45.00 5.00 X 169295 0 3999 ERIK NYBERG CHAIR 2.00 2.00 X X 0 0 0 COURTNEY COLLEN SEBESTA VICE CHAIR UNTIL 12/2023 0.50 0.00 X X 0 0 0 JEFF NELSON SECRETARY UNTIL 12/2023 0.50 0.00 X X 0 0 0 RYAN BRUNNER TREASURER 0.50 0.00 X X 0 0 0 TYLER HAAHR PAST CHAIR 1.50 2.00 X X 0 0 0 W TOM SIMMONS MEMBER AT LARGE 0.50 0.00 X X 0 0 0 HEIDI SCHULTZ DIRECTOR/SECRETARY FROM 01/24 0.50 0.00 X X 0 0 0 BOB MCNANEY DIR/GOV BOARD CHAIR FROM 01/24 0.50 4.00 X X 0 0 0 JEFF HILGENBERG DIRECTOR/VICE CHAIR FROM 01/24 0.50 0.00 X X 0 0 0 JASON HARRIS DIR/GOV BOARD PAST CHAIR UNTIL 01/24 1.00 3.00 X X 0 0 0 NAN BAKER PAST CHAIR UNTIL 12/2023 1.50 0.00 X X 0 0 0 MARLI SCHIPPERS DIRECTOR/ PAST GOVERNING BOARD CHAIR 1.00 3.00 X X 0 0 0 WENDY CLARK DIRECTOR 0.50 0.00 X 0 0 0 KILA LEGRAND DIRECTOR UNTIL 12/23 0.50 0.00 X 0 0 0 HARLAN SCHILLINGER DIRECTOR FROM 01/24 0.50 0.00 X 0 0 0 BOBBI THURY DIRECTOR UNTIL 12/23 0.50 4.00 X 0 0 0 GREG WICK DIRECTOR UNTIL 12/23 0.50 0.00 X 0 0 0 GRADY PFEIFFER DIRECTOR 0.50 0.00 X 0 0 0 SONJA THEISEN DIRECTOR 0.50 0.00 X 0 0 0 MARY OLINGER DIRECTOR 0.50 0.00 X 0 0 0 SANDY SCHOENBECK DIRECTOR 0.50 0.00 X 0 0 0 RYAN VANDEN BOSCH DIRECTOR FROM 01/24 0.50 0.00 X 0 0 0 NICK BROWN DIRECTOR FROM 08/23 0.50 0.00 X 0 0 0 JOEL DYKSTRA DIRECTOR FROM 12/23 0.50 0.00 X 0 0 0 ALAN MEIER DIRECTOR FROM 01/24 0.50 0.00 X 0 0 0 NICHOLAS KNAPP DIRECTOR 0.50 0.00 X 0 0 0 169295 544341 117508 1 0 1 0 LIFESCAPE 2501 W 26TH ST SIOUX FALLS SD 57105 COMMON PAYMASTER 687192 1 366695 37400 31821 20522787 411257 20958703 4562633 4562633 35684 37596 -1912 -1912 -1912 18508182 15460259 3047923 3047923 3047923 69330 366695 12041 57289 57289 28624636 0 0 7665933 1017173 1017173 34143 34143 171794 85897 85897 488837 7237 85325 396275 12444 183 2195 10066 52985 563 13315 39107 47843 528 12317 34998 167 103 64 29789 29789 201488 201488 689 120 569 8118 2100 6018 23175 12600 2697 7878 2295 2295 32997 22283 10714 1358 1004 354 DUES AND SUBSCRIPTIONS 59169 59169 CAPITAL CAMPAIGN 25617 25617 REPAIRS 19113 18159 954 70027 860 3622 65545 2299221 1113832 442228 743161 X 101884 112076 887279 2292148 237707 388643 1468 1468 287300 101089 399956 186211 61485895 73594172 53557565 71765797 123193 94700 116794947 148435215 239398 185388 1301620 1261137 1541018 1446525 X 62239057 75755585 53014872 71233105 115253929 146988690 116794947 148435215 X 26325415 5088609 320737 X 0 1 X 1 0 X X X 2 CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 460233030 3 1 683054 679 SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 237072116 2 1 92102 241339 2 775156 242018 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART IV, SECTION A, LINE 6 IN ADDITION TO PROVIDING DIRECT SUPPORT TO THE SUPPORTED ORGANIZATIONS, THE FOUNDATION PROVIDES SUPPORT TO INDIVIDUALS WHO ARE PART OF THE CHARITABLE CLASS BENEFITED BY ITS SUPPORTED ORGANIZATIONS AND PROVIDED LIMITED FINANCIAL ASSISTANCE TO STAFF WHO EXPERIENCED FINANCIAL HARDSHIP. BASIC NEEDS ASSISTANCE IS ALSO PROVIDED TO INDIVIDUALS SERVED BY SUPPORTED ORGANIZATIONS ONLY. SCHEDULE I PART III REPORTS THE NUMBER OF PERSONS AND THE TOTAL AMOUNT OF ASSISTANCE PROVIDED. SCHEDULE A, SECTION B, TYPE I, LINE 1 MEMBERS OF THE BOARD OF DIRECTORS SHALL BE NOMINATED BY LIFESCAPE FOUNDATION. THE BOARD OF DIRECTORS OF LIFESCAPE, A SUPPORTED ORGANIZATION AND PARENT TO SOUTH DAKOTA ACHIEVE AND CHILDREN'S CARE HOSPITAL AND SCHOOL, SHALL DECIDE TO ACCEPT OR REJECT EACH PROPOSED NOMINEE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8862276 67860 781246 781246 8930136 8791300 70976 700188 700188 8862276 8726232 65068 813185 813185 8791300 8704411 21821 1346810 1346810 8726232 8692870 11540 103344 103343 8704411 0.00000 0.97000 0.03000 1 0 36623 36623 169620 33323 136297 63030 49739 13291 18027 18027 0 186211 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION 60975 C ASSETS LIMITED AS TO USE 66781841 C BENEFICIAL INTEREST IN PERPETUAL TRUSTS 502469 C BENEFICIAL ITNEREST IN REMAINDER TRUSTS 3911392 C LIFE INSURANCE-CASH VALUE 509120 C 71765797 DISTRIBUTION PAYABLE TO LIFESCAPE 1124911 ANNUITY PAYABLE 41526 OPERATING LEASE LIABILITY 94700 1261137 X 33913888 5088608 31757 119249 5239614 28674274 -49637 -49637 28624637 2179127 31757 49637 81394 2097733 201488 201488 2299221 PART V, LINE 4: THE DONOR-RESTRICTED ENDOWMENT FUNDS ARE USED AS REQUESTED BY THE ORIGINAL DONOR. THE LARGEST OF THESE FUNDS ARE ALLOCATED FOR STAFF EDUCATION, THE ARTS PROGRAM, AND MAINTAINING THE CHILDREN'S PLAYGROUND. SINCE INCEPTION, THE BOARD OF DIRECTORS' POLICY IS THAT ALL GIFTS UNRESTRICTED BY THE DONOR ARE ADDED TO THE CORPUS OF "FUNDS FUNCTIONING AS ENDOWMENT" ALSO KNOWN AS THE QUASI-ENDOWMENT. THE QUASI-ENDOWMENT PRINCIPAL IS PRUDENTLY INVESTED, AND 4.0% OF A ROLLING 16 QUARTER AVERAGE IS MADE AVAILABLE FOR THE USE OF THE LIFESCAPE ORGANIZATION WITHIN CHILDREN'S SERVICES, ADULT SERVICES AND WHERE MOST NEEDED. PART X, LINE 2: THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION 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 SPLIT INTEREST AGREEMENTS 320,737. INVESTMENT FEE -201,488. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -37,596. FUNDRAISING EXPENSES -12,041. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 37,596. FUNDRAISING EXPENSES 12,041. HAMSTER 2023 276698 207368 69330 849 6501 MALLWALK 2024 103824 103824 2500 2 55503 55503 200 582 1409 436025 366695 69330 200 2500 1431 7910 12041 57289 1 CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 2501 WEST 26TH STREET SIOUX FALLS SD 57105 460233030 501(C)(3) 683053 679 BOOK BARRICADES, TICKETS HELP ORGANIZATION TO PROVIDE NEEDS BASED ASSISTANCE. SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 4100 S WESTERN AVENUE SIOUX FALLS SD 57105 237072116 501(C)(3) 92102 241339 BOOK FURNITURE, SUPPLIES AND BUILDING HELP ORGANIZATION TO PROVIDE NEEDS BASED ASSISTANCE. 2 BASIC NEEDS ASSISTANCE 53 34143 CASH PART I, LINE 2: FUNDS ARE PROVIDED ONLY TO ORGANIZATIONS THAT ARE IDENTIFIED IN THE ORGANIZATION'S ARTICLES OF INCORPORATION. BASIC NEEDS ASSISTANCE IS PROVIDED TO INDIVIDUALS SERVED BY THE SUPPORTED ORGANIZATIONS. X X X X 0 1 0 0 0 0 0 0 0 STEVE WATKINS LIFESCAPE CEO & PRESIDENT 0 344533 0 0 0 1393 0 50651 0 30718 0 427295 0 0 STEVE WILSON LIFESCAPE CFO 0 197225 0 0 0 1190 0 5192 0 27875 0 231482 0 0 JESSICA WELLS PRESIDENT 166351 0 0 0 2944 0 3999 0 448 0 173742 0 0 0 PART I, LINE 3 THE PRESIDENT OF THE ORGANIZATION IS THE TOP MANAGEMENT OFFICIAL OF THE FOUNDATION. PART I HAS BEEN COMPLETED IN REGARD TO THE PRESIDENT'S COMPENSATION. COMPENSATION FOR THE CEO IS DETERMINED BY THE PARENT ORGANIZATION, LIFESCAPE. LIFESCAPE USES THE METHODS DESCRIBED IN PART I LINE 3 TO DETERMINE COMPENSATION FOR THE CEO. PART I, LINE 4B STEVE WATKINS HAS A NONQUALIFIED DEFERRED COMPENSATION AGREEMENT UNDER IRC 457(F). THE BALANCE IN THE FUND AS OF DECEMBER 31, 2023 IS $41,762, WHICH INCLUDES 2023 CONTRIBUTIONS OF $40,000 AND EARNINGS OF $1,762. X 25 15679 SELLING PRICE X 32299 SELLING PRICE X 4 267645 FMV X 79 58206 SELLING PRICE X 21 2109 SELLING PRICE X MOTORCYCLE PARTS 36 34425 SELLING PRICE X ENTERTAINMENT 4 894 SELLING PRICE 0 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF ITEMS DONATED. FORM 990, PART V, LINE 2A NUMBER OF EMPLOYEES ON W-3: LIFESCAPE FOUNDATION HAS ITS OWN EMPLOYEES, HOWEVER, COMPENSATION IS PAID BY LIFESCAPE, THE COMMON PAYMASTER. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD OF DIRECTORS (WHO SHALL ACT AS CHAIR), THE VICE CHAIR, THE IMMEDIATE PAST CHAIR, THE CHIEF EXECUTIVE OFFICER OF LIFESCAPE, THE SECRETARY, THE TREASURER, AND ONE (1) OTHER DIRECTOR APPOINTED BY THE CHAIR. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION DURING THE PERIOD BETWEEN THE MEETINGS OF THE BOARD OF DIRECTORS SUBJECT TO ANY PRIOR LIMITATION IMPOSED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE WILL IN CONJUNCTION WITH THE LIFESCAPE BOARD OF DIRECTORS RECOMMEND TO THE BOARD OF DIRECTORS THE ENGAGEMENT OF THE SERVICES OF A QUALIFIED PUBLIC ACCOUNTING FIRM TO AUDIT THE FINANCIAL AFFAIRS OF THE CORPORATION, PREPARE THE 990 REPORT, AND MAKE A REPORT CONCERNING THE FINANCIAL POSITION OF THE CORPORATION TO THE BOARD OF DIRECTORS ANNUALLY. THE EXECUTIVE COMMITTEE SHALL HAVE INPUT INTO LIFESCAPE'S CHIEF EXECUTIVE OFFICER'S ANNUAL PERFORMANCE EVALUATION. FORM 990, PART VI, SECTION A, LINE 2 STEVE WATKINS, THE CEO OF LIFESCAPE, HAS A BUSINESS RELATIONSHIP WITH ERIK NYBERG, MARLI SCHIPPERS, TYLER HAAHR AND JASON HARRIS. THE BUSINESS RELATIONSHIP EXISTS BECAUSE STEVE WATKINS WAS PAID BY LIFESCAPE. PERSONS LISTED AS HAVING A BUSINESS RELATIONSHIP WITH HIM SERVE ON THE BOARD OF LIFESCAPE. ADDITIONALLY, STEVE WATKINS AND STEVE WILSON HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS SHALL BE NOMINATED BY THE FOUNDATION, BUT THE BOARD OF DIRECTORS OF LIFESCAPE HAS RESPONSIBILITY FOR ACCEPTING OR REJECTING THE NOMINATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION PRESIDENT AND THE CFO WILL REVIEW THE RETURN. A FINAL COPY WILL BE SHARED WITH THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL CONFLICT OF INTEREST SHALL BE DISCLOSED BY THE DIRECTOR WHO IS INVOLVED; PROVIDED, HOWEVER, THAT ANY DIRECTOR MAY PROVIDE NOTICE OF A POTENTIAL CONFLICT OF INTEREST TO THE CHAIR WHEN SUCH DIRECTOR BECOMES AWARE OF A POTENTIAL CONFLICT OF INTEREST, WHETHER SUCH POTENTIAL CONFLICT OF INTEREST INVOLVES THAT DIRECTOR OR NOT. THE BOARD OF DIRECTORS WILL DETERMINE WHETHER OR NOT A CONFLICT OF INTEREST EXISTS AND THE DIRECTOR WITH THE POTENTIAL CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN THIS DETERMINATION. IF THE BOARD OF DIRECTORS DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE DIRECTOR WITH THE CONFLICT SHALL ABSTAIN FROM VOTING ON ANY RESOLUTION OF THE BOARD OF DIRECTORS INVOLVING THE ISSUE OR SUBJECT MATTER FROM WHICH THE CONFLICT HAS ARISEN AND, IF APPROPRIATE, SUCH DIRECTOR WILL RECUSE HIMSELF OR HERSELF FROM ANY DISCUSSION OF THAT ISSUE OR SUBJECT MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE FOUNDATION BOARD IS MADE UP OF COMMUNITY MEMBERS AND HAS A DESIGNATED COMMITTEE TO REVIEW AND APPROVE THE COMPENSATION OF THE PRESIDENT OF THE FOUNDATION. THIS COMMITTEE CONSISTS OF THE PAST CHAIR, CURRENT CHAIR, AND INCOMING CHAIR OF THE VOLUNTEER BOARD OF DIRECTORS AS WELL AS THE PRESIDENT/CEO OF LIFESCAPE. THE COMMITTEE MEETS AT LEAST ONCE A YEAR TO REVIEW AND EVALUATE THE PERFORMANCE OF THE PRESIDENT AND TO SET THE SALARY AND PERFORMANCE STANDARDS FOR THE UPCOMING YEAR USING COMPARABILITY DATA FROM SEVERAL SOURCES AS WELL AS EMPIRICAL MEASURES OF RESULTS OF THE PREVIOUS YEAR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE NOT AVAILABLE FOR PUBLIC ACCESS. FORM 990, PART X, LINE 20: LIFESCAPE FOUNDATION IS PART OF THE LIFESCAPE OBLIGATED GROUP WHICH CONSISTS OF LIFESCAPE, CHILDREN'S CARE HOSPITAL AND SCHOOL D/B/A LIFESCAPE, SOUTH DAKOTA ACHIEVE D/B/A LIFESCAPE, AND LIFESCAPE FOUNDATION. THE FOUNDATION WAS NOT ALLOCATED ANY SHARE OF THE BOND ISSUE, AND THUS DOES NOT HAVE AN AMOUNT ON LINE 20. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS 320,737. LIFESCAPE FOUNDATION LEGACY LAND HOLDINGS I LLC 2011 W 26TH STREET SIOUX FALLS SD 57105 854393109 HOLDING COMPANY SD 73083 172920 LIFESCAPE FOUNDATION CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 2501 WEST 26TH STREEET SIOUX FALLS SD 571052498 460233030 HOSPITAL & SCHOOL FOR CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES SD 501(C)(3) LINE 3 LIFESCAPE 0 SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 4100 S WESTERN AVE SIOUX FALLS SD 571052498 237072116 PROVIDE SUPPORT SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITIES SD 501(C)(3) LINE 2 LIFESCAPE 0 LIFESCAPE 4100 S WESTERN AVE SIOUX FALLS SD 571052498 465151247 ASSIST CHILDREN'S CARE HOSPITAL AND SCHOOL AND SOUTH DAKOTA ACHIEVE SD 501(C)(3) LINE 12A, I LIFESCAPE 0 SIOUX RESIDENTIAL SERVICES INC DBA HARVEST APARTMENTS 4100 S WESTERN AVE SIOUX FALLS SD 571052498 460378935 PROVIDE HOUSING UNITS FOR MENTALLY/PHYSICALLY HANDICAPPED SD 501(C)(3) LINE 10 SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 0 BEACON APARTMENTS LIMITED PARTNERSHIP 4100 S WESTERN AVE SIOUX FALLS SD 57105 471232136 LOW INCOME HOUSING SD N/A 0 0 REHABILITATION MEDICAL SUPPLY 2501 W 26TH STREET SIOUX FALLS SD 57105 411936988 SALES & SERVICE OF DURABLE MEDICAL EQUIPMENT, ORTHOTICS, & PROSTHETICS SD N/A C 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0