2022-02-16T14:35:36-06:00 2021-07-31 203430198 PALMER CURRIER & HOFFERT LLP 1714 N LINCOLN AVE STE 3 PIERRE SD 575017305 990 2020-08-01 460378148 SOUTH DAKOTA BAR FOUNDATION SOUT 6052247554 111 W CAPITOL AVE 1 PIERRE SD 57501 ANDREW FERGEL SECRETARY/TREASURER 6052247554 2022-02-07 true ANDREW FERGEL 999009999 SCOTT R CURRIER CPA P00430608 6052248826 2022-02-07 2020 2022-09-23 18:48:47Z ANDREW FERGEL 111 W CAPITOL AVE 1 PIERRE SD 57501 256624 false X N/A X 1984 SD ENCOURAGE LAW RELATED EDUCATION 9 9 0 0 211597 188260 0 55178 56604 1900 11760 268675 256624 179294 173312 0 0 0 0 11417 20575 190711 193887 77964 62737 2541779 2903576 2059 1924 2539720 2901652 X 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. false false 173312 173312 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. 173312 true true false false false false false false false true false false false true true 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 0 false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false X ANDREW FERGEL 6052247554 111 W CAPITOL AVE 1 PIERRE SD 57501 X PATRICK 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 KIMBERLEY A MORTENSON DIRECTOR 1.00 X 0 0 0 STEPHANIE POCHOP VICE PRESIDE 1.00 X X 0 0 0 REED RASMUSSEN DIRECTOR 1.00 X 0 0 0 PAMELA REITER DIRECTOR 1.00 X 0 0 0 ERIC SCHULTE PRESIDENT 1.00 X X 0 0 0 CAROLINE SRSTKA DIRECTOR 1.00 X 0 0 0 ANDREW FERGEL SECRETARY/TR 1.00 X 0 0 0 false false false 188260 188260 56604 56604 OTHER REVENUE 900099 11760 11760 11760 256624 11760 56604 141596 141596 31716 31716 5000 5000 7338 7338 705 705 5460 5460 MISCELLANEOUS 1072 1072 DUES 1000 1000 193887 173312 20575 0 192107 133467 69506 13291 500 2280166 2756318 2541779 2903576 1065 994 1924 2059 1924 X 876572 1231487 1663148 1670165 2539720 2901652 2541779 2903576 X 62737 314223 -16593 1565 X false true X true false X 187694 222103 214014 211597 188261 1023669 187694 222103 214014 211597 188261 1023669 1023669 22946 32779 47543 55178 56604 215050 5629 1900 11760 19289 1258008 13660 0.81370 0.48450 X PART II, LINE 10 LAW SCHOOL SCHOLARSHIP PROGRAM 5,279 MISCELLANEOUS 14,010 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2266875 136890 369146 16593 2756318 2190533 85710 201944 211311 2266875 2182532 30980 27996 50975 2190533 2174802 64020 94911 151201 2182532 929678 1062387 211091 28354 2174802 0.97100 0.02900 true false INTEREST IN ASSET HELD BY SD COM FDT 2756318 2756318 DUE TO STATE BAR OF SOUTH DAKOTA 1056 DUE TO SD CONTINUING LEGAL EDUCATION 868 1924 X 564325 314223 10071 324294 240031 16593 16593 256624 202393 10071 10071 192322 1565 1565 193887 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 true ACCESS TO JUSTICE 111 W CAPITOL AVE 1 PIERRE SD 57501 58000 COORDINATOR SD GUARDIANSHIP PROGRAM PO BOX 794 PIERRE SD 57501 10000 MAINTAIN ADULT DISAB SD PUBLIC BROADCASTING PO BOX 5000 VERMILLION SD 57069 18000 STATE HOUSE COVERAGE MISCELLANEOUS 5000 25596 PORTER LAW OFFICE PO BOX 8026 RAPID CITY SD 57709 30000 MENTAL HEALTH OF LAW 3 2 RURAL LAWYER RECRUITMENT 12 31716 SCHEDULE I, PAGE 1, PART I, LINE 2 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. 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 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 7 NA false SD CONTINUING LEGAL EDUCATION IN 111 W CAPITOL AVE 1 PIERRE SD 57501 460432846 CONTINUING SD 501C3 7 NA false false true true false false false false false false false false false true true true true false false false ACCESS TO JUSTICE B 58000 MARKET VALUE OF CASH GIVE