SOUTH DAKOTA BAR FOUNDATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- SOUTH DAKOTA BAR FOUNDATION (EIN 46-0378148)
- Tax period
- 2020-08-01 to 2021-07-31
- Filed
- 2022-02-16
- IRS object ID
- 202210479349301026
- Schema version
- 2020v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-02-16T14:35:36-06:00 | ReturnTs |
| Tax Period End | 2021-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203430198 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALMER CURRIER & HOFFERT LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1714 N LINCOLN AVE STE 3 | AddressLine1Txt |
| City | PIERRE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 575017305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460378148 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH DAKOTA BAR FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6052247554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CAPITOL AVE 1 | AddressLine1Txt |
| City | PIERRE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW FERGEL | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 6052247554 | PhoneNum |
| Signature | 2022-02-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ANDREW | PersonFirstNm |
| Person Last | FERGEL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT R CURRIER CPA | PreparerPersonNm |
| PTIN | P00430608 | PTIN |
| Phone | 6052248826 | PhoneNum |
| Preparation | 2022-02-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDREW FERGEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CAPITOL AVE 1 | AddressLine1Txt |
| City | PIERRE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $256,624 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | ENCOURAGE LAW RELATED EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $211,597 | PYContributionsGrantsAmt |
| CY Contributions Grants | $188,260 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $55,178 | PYInvestmentIncomeAmt |
| CY Investment Income | $56,604 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,900 | PYOtherRevenueAmt |
| CY Other Revenue | $11,760 | CYOtherRevenueAmt |
| PY Total Revenue | $268,675 | PYTotalRevenueAmt |
| CY Total Revenue | $256,624 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $179,294 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $173,312 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,417 | PYOtherExpensesAmt |
| CY Other Expenses | $20,575 | CYOtherExpensesAmt |
| PY Total Expenses | $190,711 | PYTotalExpensesAmt |
| CY Total Expenses | $193,887 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $77,964 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $62,737 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,541,779 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,903,576 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,059 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,924 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,539,720 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,901,652 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $173,312 | ExpenseAmt |
| Grant | $173,312 | GrantAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $173,312 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDREW FERGEL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6052247554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CAPITOL AVE 1 | AddressLine1Txt |
| City | PIERRE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| PATRICK GOETZINGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN K HUFF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHANIE JUDSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIMBERLEY A MORTENSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHANIE POCHOP | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| REED RASMUSSEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAMELA REITER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC SCHULTE | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CAROLINE SRSTKA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW FERGEL | ||||||
| SECRETARY/TR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $188,260 | AllOtherContributionsAmt |
| Total Contributions | $188,260 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,604 | TotalRevenueColumnAmt |
| Exclusion | $56,604 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $11,760 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,760 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,760 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $256,624 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,760 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $56,604 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,596 | TotalAmt |
| Program Services | $141,596 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,716 | TotalAmt |
| Program Services | $31,716 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
| Management And General | $5,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,338 | TotalAmt |
| Management And General | $7,338 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $705 | TotalAmt |
| Management And General | $705 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,460 | TotalAmt |
| Management And General | $5,460 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| MISCELLANEOUS | $1,072 | $1,072 |
| DUES | $1,000 | $1,000 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,887 | TotalAmt |
| Program Services | $173,312 | ProgramServicesAmt |
| Management And General | $20,575 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,107 | BOYAmt |
| EOY | $133,467 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,506 | BOYAmt |
| EOY | $13,291 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $500 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,280,166 | BOYAmt |
| EOY | $2,756,318 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,541,779 | BOYAmt |
| EOY | $2,903,576 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,065 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $994 | BOYAmt |
| EOY | $1,924 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,059 | BOYAmt |
| EOY | $1,924 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $876,572 | BOYAmt |
| EOY | $1,231,487 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,663,148 | BOYAmt |
| EOY | $1,670,165 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,539,720 | BOYAmt |
| EOY | $2,901,652 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,541,779 | BOYAmt |
| EOY | $2,903,576 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $62,737 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $314,223 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$16,593 | InvestmentExpenseAmt |
| Other Changes In Net Assets | $1,565 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $187,694 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $222,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $214,014 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $211,597 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $188,261 | CurrentTaxYearAmt |
| Total | $1,023,669 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $187,694 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $222,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $214,014 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $211,597 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $188,261 | CurrentTaxYearAmt |
| Total | $1,023,669 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,023,669 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,779 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,543 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,178 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,604 | CurrentTaxYearAmt |
| Total | $215,050 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,629 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $1,900 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,760 | CurrentTaxYearAmt |
| Total | $19,289 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,258,008 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $13,660 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.81370 | PublicSupportCY170Pct |
| Public Support PY170 | 0.48450 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | LAW SCHOOL SCHOLARSHIP PROGRAM 5,279 MISCELLANEOUS 14,010 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,266,875 | BeginningYearBalanceAmt |
| Contributions | $136,890 | ContributionsAmt |
| Investment Earnings Or Losses | $369,146 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $16,593 | AdministrativeExpensesAmt |
| End Year Balance | $2,756,318 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,190,533 | BeginningYearBalanceAmt |
| Contributions | $85,710 | ContributionsAmt |
| Investment Earnings Or Losses | $201,944 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $211,311 | AdministrativeExpensesAmt |
| End Year Balance | $2,266,875 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,182,532 | BeginningYearBalanceAmt |
| Contributions | $30,980 | ContributionsAmt |
| Investment Earnings Or Losses | $27,996 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $50,975 | AdministrativeExpensesAmt |
| End Year Balance | $2,190,533 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,174,802 | BeginningYearBalanceAmt |
| Contributions | $64,020 | ContributionsAmt |
| Investment Earnings Or Losses | $94,911 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $151,201 | AdministrativeExpensesAmt |
| End Year Balance | $2,182,532 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $929,678 | BeginningYearBalanceAmt |
| Contributions | $1,062,387 | ContributionsAmt |
| Investment Earnings Or Losses | $211,091 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $28,354 | AdministrativeExpensesAmt |
| End Year Balance | $2,174,802 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.97100 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02900 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST IN ASSET HELD BY SD COM FDT | Desc |
| Book Value | $2,756,318 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,756,318 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO STATE BAR OF SOUTH DAKOTA | $1,056 |
| DUE TO SD CONTINUING LEGAL EDUCATION | $868 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,924 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $564,325 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $314,223 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $10,071 | OtherRevenueAmt |
| Revenue Not Reported | $324,294 | RevenueNotReportedAmt |
| Revenue Subtotal | $240,031 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $16,593 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $16,593 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $256,624 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $202,393 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $10,071 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $10,071 | ExpensesNotReportedAmt |
| Expenses Subtotal | $192,322 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,565 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,565 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $193,887 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 FOUNDAITION ARE SUBJECTTO UNRLEATED 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 TAT THEY ARE STUDYING THE ISSUE AND MAY ISSUE ADDTIONAL 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. IN THE 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 OF 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, 2018. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | SOLACE PASS THROUGH 10,071 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | SOLACE PASSTHROUGH 10,071 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | ACCRUAL TO CASH CONVERSION 1,565 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|
| ACCESS TO JUSTICE | |||||
| 111 W CAPITOL AVE 1 | PIERRE | SD | 57501 | $58,000 | COORDINATOR |
| SD GUARDIANSHIP PROGRAM | |||||
| PO BOX 794 | PIERRE | SD | 57501 | $10,000 | MAINTAIN ADULT DISAB |
| SD PUBLIC BROADCASTING | |||||
| PO BOX 5000 | VERMILLION | SD | 57069 | $18,000 | STATE HOUSE COVERAGE |
| MISCELLANEOUS 5000 | |||||
| $25,596 | |||||
| PORTER LAW OFFICE | |||||
| PO BOX 8026 | RAPID CITY | SD | 57709 | $30,000 | MENTAL HEALTH OF LAW |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | RURAL LAWYER RECRUITMENT | GrantTypeTxt |
| Recipient | 12 | RecipientCnt |
| Cash Grant | $31,716 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | ALL GRANT RECIIPIENTS 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | 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. |
| 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 FROM 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 ADVISE THE OFFICERS AND DIRECTORS IN WRITING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | ACCRUAL TO CASH ADJUSTMENT 1,565 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| STATE BAR OF SOUTH DAKOTA | ||||||||||
| 111 W CAPITOL AVE 1 | PIERRE | SD | 57501 | 460193830 | OBTAIN COO | SD | 501C6 | NA | false | |
| ACCESS TO JUSTICE INC | ||||||||||
| 111 W CAPITOL AVE 1 | PIERRE | SD | 57501 | 203203101 | ASSIST POO | SD | 501C3 | NA | false | 7 |
| SD CONTINUING LEGAL EDUCATION IN | ||||||||||
| 111 W CAPITOL AVE 1 | PIERRE | SD | 57501 | 460432846 | CONTINUING | SD | 501C3 | NA | false | 7 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCESS TO JUSTICE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $58,000 | InvolvedAmt |
| Method Of Amount Determination | MARKET VALUE OF CASH GIVE | MethodOfAmountDeterminationTxt |