2020-02-28T09:58:39-06:00 2019-06-30 450250958 EIDE BAILLY LLP 200 E 10TH ST STE 500 SIOUX FALLS SD 571046375 990 2018-07-01 460366277 CHILDREN'S HOME FOUNDATION CHIL 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 RICK WEBER DEVELOPMENT DIRECTOR 6053346004 2020-01-29 1 LAURIE HANSON P00851848 6053391999 2020-01-29 67.130.171.59 2020-01-29 11:15:27 CS P C5ADF3E96DC5FD5E5884512D59AB882B10EDFEC1 3096C93F125D0AC5D336F6CE22126A885E8DA3B3 2018 2020-09-23 17:36:50Z RICK WEBER PO BOX 1749 SIOUX FALLS SD 571011749 72974648 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 11 285 0 0 3640587 58503273 0 0 3675271 2632740 105228 69650 7421086 61205663 3049365 3396684 0 0 548034 551180 0 0 862334 563614 606921 4161013 4554785 3260073 56650878 70575900 130007367 237984 206111 70337916 129801256 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 3396684 3396684 CHILDREN'S HOME FOUNDATION PROVIDES FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. THE FOUNDATION PROVIDED THE SOCIETY WITH CASH AND IN-KIND CONTRIBUTIONS OF $3,402,099 DURING THE FISCAL YEAR ENDED JUNE 30, 2019. CONTRIBUTIONS OF $25,953 WERE ALSO MADE TO SANFORD'S CHILD ADVOCACY CENTER, CHILD'S VOICE, TO HELP FUND THE CENTER. 3396684 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 15 1 1 11 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 TAMI GRONSETH 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 JEFF SKINNER PRESIDENT 5.00 X X 0 0 0 SCOTT BARBOUR PAST PRESIDENT UNTIL 10/18 5.00 X X 0 0 0 MIKE BUCKINGHAM VICE PRESIDENT 5.00 X X 0 0 0 LORI LEWISON TREASURER 5.00 X X 0 0 0 KIM BURMA SECRETARY 5.00 X X 0 0 0 JULIE ANDERSON FRIESEN DIRECTOR 5.00 X 0 0 0 BOB BAKER DIRECTOR 5.00 X 0 0 0 GREG BLOMBERG DIRECTOR 5.00 X 0 0 0 JOHN BREWER DIRECTOR 5.00 X 0 0 0 JENNIFER KIRBY DIRECTOR 5.00 X 0 0 0 BILL LINDQUIST DIRECTOR 5.00 X 0 0 0 DAVE SCHMIDT DIRECTOR 5.00 X 0 0 0 JOE SZTAPKA DIRECTOR 5.00 X 0 0 0 DIANA DUFUR-DAY DIRECTOR BEG 10/18 5.00 X 0 0 0 PHIL LAMPERT DIRECTOR BEG 10/18 5.00 X 0 0 0 GEORGE TWITERO DIRECTOR BEG 10/18 5.00 X 0 0 0 GARY BROWN DIRECTOR UNTIL 10/18 5.00 X 0 0 0 JEFF DENISON DIRECTOR UNTIL 10/18 5.00 X 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 50.00 X 116952 0 34837 116952 0 34837 1 0 1 0 FIRST PREMIER BANK 601 S MINNESOTA AVE SIOUX FALLS SD 57104 BANKING & INVESTMENT 230710 1 662914 57840359 186711 58503273 2166393 2166393 12020976 11554629 466347 466347 466347 210237 662914 163121 47116 47116 12800 20700 -7900 -7900 60969 30535 30434 30434 61205663 0 0 2702390 3396684 3396684 171899 20628 151271 315321 315321 21700 21700 13463 13463 28797 1159 27638 13239 13239 244067 244067 55474 15438 40036 25200 25200 7145 1236 5909 2715 2715 7230 7230 BAD DEBT EXPENSE 187327 187327 DONOR CULTIVATION 53322 53322 EQUIPMENT MAINTENANCE 10269 10269 933 933 4554785 3396684 295767 862334 2775961 2875320 414399 163451 24992 1315 55752 51967 5552 3785 61829289 120372334 5525707 6591162 70575900 130007367 177921 187496 60063 18615 237984 206111 X 19393227 19697662 13224495 30808082 37720194 79295512 70337916 129801256 70575900 130007367 X 56650878 2751203 61259 X 0 1 X 1 0 X X 2 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 460224542 7 1 3370731 0 CLASS OF SUPPORTED ORGANIZATION 460224542 3 0 25953 0 2 3396684 0 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, CLOTHING AND FOOD TO CHILDREN'S HOME SOCIETY. THE IN-KIND DONATIONS WERE VALUED AT $195,359. 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 $25,953 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 59464544 41605603 4590381 2400483 21638 103238407 56203792 1334278 4289139 2341783 20882 59464544 49122926 2130023 7262004 2311161 56203792 52484263 1004249 -2218175 3997 2143414 49122926 51954602 1757757 620486 1195 1847387 52484263 0.13830 0.75340 0.10830 1 0 55752 51967 3785 3785 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS 3358185 INTEREST RECEIVABLE 175592 CASH SURRENDER VALUE OF LIFE INSURANCE 1009039 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2048346 6591162 DUE TO CHILDREN'S HOME SOCIETY 18615 18615 X 64614303 2751203 628668 61259 3441130 61173173 244067 -211577 32490 61205663 5150963 628668 211577 840245 4310718 244067 244067 4554785 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 IS ORGANIZED AS A SOUTH DAKOTA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE FOUNDATION HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. 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 -1,609. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 36,164. CHANGE IN VALUE OF TRUSTS -7,211. DIST. FROM AND CHANGE IN VALUE OF BENEFICIAL INT. IN ASSETS HELD BY OTHERS 33,915. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE -163,121. GAMING EXPENSE -20,700. REVENUE NETTED TO EXPENSE FOR GAAP 2,779. COST OF GOODS SOLD -30,535. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 163,121. REVENUE NETTED TO EXPENSE FOR GAAP -2,779. GAMING EXPENSE 20,700. COST OF GOODS SOLD 30,535. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 244,067. ORION CLASSIC GOLF EVENT 664106 531285 132821 8851 40540 84792 JON CRANE ART AUCTION 209045 131629 77416 3937 200 24801 873151 662914 210237 8851 44477 200 109593 163121 47116 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA PO BOX 1749 SIOUX FALLS SD 571011749 460224542 501(C)(3) 3175372 195359 FAIR MARKET VALUE BOOKS, CLOTHING, FOOD GENERAL SUPPORT SANFORD - CHILD'S VOICE 1305 WEST 18TH STREET SIOUX FALLS SD 571175039 460447693 501(C)(3) 25953 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 1 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 111831 0 4725 0 396 0 14453 0 20716 0 152121 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. NO PAYMENTS WERE MADE TO THE DEVELOPMENT DIRECTOR IN FY 2019. PAYMENTS WILL BE MADE ON THESE DEFERRED COMPENSATION PLANS JUNE 28, 2021 AND JUNE 28, 2022 IN THE FORM OF A LUMP SUM CASH PAYMENT. PART I, LINE 6 RICK WEBER'S BONUS OF $4,725 IS CONTINGENT UPON THE EARNINGS OF THE ORGANIZATION, AND IS DISCRETIONARY. HOWEVER, THE MAJORITY OF THE STAFF ALSO RECEIVED THIS BONUS. X 3 16050 FAIR MARKET VALUE X 2 5063 AVG OF HIGH & LOW PRICES X PRIZES/AUCTION PACKAGES 237 165598 FAIR MARKET VALUE 4 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B IS THE NUMBER OF ITEMS CONTRIBUTED. 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 1 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 -7,211. CHANGE IN VALUE OF ANNUITY OBLIGATION -1,609. INCREASE IN LIFE INSURANCE CASH VALUE 36,164. DIST. FROM AND CHANGE IN VALUE OF BENEFICIAL INT. IN ASSETS HELD BY OTHERS 33,915. CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA PO BOX 1749 SIOUX FALLS SD 571011749 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 0 0 1 1 1 0 0 0