2020-04-14T10:35:35-05:00 2019-06-30 450250958 EIDE BAILLY LLP 200 E 10TH ST STE 500 SIOUX FALLS SD 571046375 990 2018-07-01 460353254 LIFESCAPE FOUNDATION LIFE 6054449500 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 JESSICA WELLS PRESIDENT 6054449500 2020-04-03 1 LAURIE HANSON P00851848 6053391999 2020-04-03 67.130.171.59 2020-04-03 14:27:17 CD P C5ADF3E96DC5FD5E5884512D59AB882B10EDFEC1 8529E270CED9BF05DA3D232CE7794E4FD1825D85 2018 2020-09-23 17:36:50Z JESSICA WELLS 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 9689842 0 X WWW.LIFESCAPESD.ORG/FOUNDATION X 1979 SD TO PROVIDE RESOURCES TO ENHANCE THE LIVES OF CHILDREN AND ADULTS SERVED BY LIFESCAPE. 22 20 8 304 0 0 1817171 2394294 0 0 4036854 3218953 56968 43602 5910993 5656849 2733831 3078056 0 0 450257 462411 0 0 893049 434145 632598 3618233 4173065 2292760 1483784 70240912 72388654 1542929 1604707 68697983 70783947 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, CENTER FOR THE ARTS, AND HELPING MEET ESSENTIAL, BASIC LIVING NEEDS AND SUPPORT OF GOALS OF PEOPLE WITH DISABILITIES SO THEY MAY LEAD FULFILLING LIVES. WE ARE DEDICATED TO THE VALUES OF FINANCIAL RESPONSIBILITY, STEWARDSHIP, INTEGRITY, COLLABORATION, BEING DONOR-CENTERED, AND PROVIDING VISIONARY LEADERSHIP. 0 0 3133433 3078056 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 SIX MAJOR FUNDRAISING EVENTS THROUGHOUT THE YEAR, INCREASED DONOR COMMUNICATIONS THROUGH NEWSLETTERS AND PERSONAL VISITS, AND CONTINUED STRONG PLANNED GIVING PARTICIPATION. THE LIFESCAPE FOUNDATION CONTRIBUTED $820,834 THROUGH DONOR-RESTRICTED GIFTS RESULTING IN DIRECT PROGRAM SUPPORT TO LIFESCAPE. THE LIFESCAPE FOUNDATION ENDOWMENT WAS ABLE TO MAKE A 4.0% CONTRIBUTION EQUALING $2.3 MILLION TO ASSIST WITH THE OPERATION COSTS OF THE CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE AND SOUTH DAKOTA ACHIEVE DBA LIFESCAPE AND LIFESCAPE LAST YEAR. 76% OF CONTRIBUTIONS RAISED IN THE YEAR DIRECTLY SUPPORTED LIFESCAPE PROGRAMS THIS YEAR. 3133433 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 30 0 1 8 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 20 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 JEFF NELSON PAST CHAIR 0.50 1.00 X X 0 0 0 NAN BAKER CHAIR 1.50 1.00 X X 0 0 0 JTYLER HAAHR VICE CHAIR 0.50 0.00 X X 0 0 0 KEVIN DOYLE TREASURER 0.50 0.00 X X 0 0 0 LAWRENCE JENSEN SECRETARY 0.50 0.00 X X 0 0 0 ANNE MCFARLAND DIRECTOR/LIFESCAPE CEO UNTIL 01/2019 2.00 48.00 X X 0 219177 12582 STEVE WATKINS DIRECTOR/LIFESCAPE CEO FROM 10/2018 2.00 48.00 X X 0 52133 1752 DRJOHN BILLION DIRECTOR 0.50 0.00 X 0 0 0 WENDY CLARK DIRECTOR 0.50 0.00 X 0 0 0 KILA LEGRAND DIRECTOR 0.50 0.00 X 0 0 0 MARY OLINGER DIRECTOR 0.50 0.00 X 0 0 0 TIM MCCARTHY DIRECTOR 0.50 0.00 X 0 0 0 HARLAN SCHILLINGER DIRECTOR 0.50 0.00 X 0 0 0 W TOM SIMMONS DIRECTOR 0.50 0.00 X 0 0 0 BOBBI THURY DIRECTOR 0.50 0.00 X 0 0 0 EILEEN VAN SOEST DIRECTOR 0.50 0.00 X 0 0 0 GREG WICK DIRECTOR 0.50 0.00 X 0 0 0 KYLE WIESE DIRECTOR 0.50 0.00 X 0 0 0 GAYLE VER HEY DIRECTOR 0.50 3.00 X 0 0 0 DR PATTY PETERS DIRECTOR 0.50 3.00 X 0 0 0 RYAN BRUNNER DIRECTOR 0.50 0.00 X 0 0 0 CURT HOHMAN DIRECTOR 0.50 0.50 X 0 0 0 JESSICA WELLS PRESIDENT 45.00 0.00 X 0 134931 2260 STEPHAN WILSON LIFESCAPE CFO 2.00 48.00 X 0 162784 25187 0 569025 41781 0 0 1 0 LIFESCAPE 4100 S WESTERN AVE SIOUX FALLS SD 57105 COMMON PAYMASTER 428881 1 494409 117042 1782843 133480 2394294 1597405 1597405 58733 36397 22336 22336 22336 5567077 3945529 1621548 1621548 1621548 72333 494409 51067 21266 21266 5656849 0 0 3262555 3030817 3030817 47239 47239 137938 68969 68969 266630 4085 30593 231952 6619 63 1537 5019 21095 213 5192 15690 30129 751 7318 22060 266 266 23212 23212 176362 176362 5833 276 5557 9537 9537 21933 15271 1566 5096 7505 7505 18091 18091 462 462 CAPITAL CAMPAIGN EXPENS 250434 250434 DUES 56826 4551 52275 REPAIRS 12461 10068 361 2032 SUPPLIES 10156 2504 7652 39520 6373 238 32909 4173065 3133433 146583 893049 90456 47761 429101 770135 1553 68632 1468 1468 581145 216545 374847 364600 56199615 58004820 13143872 13131238 70240912 72388654 132193 208679 1410736 1396028 1542929 1604707 X 55954980 58072498 4236562 3790324 8506441 8921125 68697983 70783947 70240912 72388654 X 1483784 1043156 -368800 -72176 X 0 1 X 1 0 X X X 2 CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 460233030 3 1 671269 0 SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 237072116 2 1 2330802 0 2 3002071 0 1 0 0 0 0 0 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. 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 8260559 432311 525112 525112 8692870 8099361 161198 649841 649841 8260559 6810705 1288656 1011200 1011200 8099361 6632584 178121 42034 42034 6810705 5890848 741736 423492 423492 6632584 0.00000 0.97180 0.02820 1 0 71250 71250 411594 123089 288505 18027 18027 0 80274 75429 4845 364600 ASSETS LIMITED TO USE 9233105 LIFE INSURANCE-CASH VALUE 419789 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 473526 BENEFICIAL INTEREST IN REMAINDER TRUSTS 3004818 13131238 DISTRIBUTION PAYABLE TO LIFESCAPE 1264530 ANNUITY PAYABLE 128198 SECURITY DEPOSITS 3300 1396028 X 6567680 1043156 28749 -248538 823367 5744313 -87464 -87464 5656849 4112916 28749 87464 116213 3996703 176362 176362 4173065 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 IS ORGANIZED AS A NONPROFIT CORPORATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION IS NOT CONTROLLED BY ANY DISQUALIFIED PERSONS AND MEETS THE TEST OF SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE AS A TYPE 1 SUPPORTING ORGANIZATION FOR LIFESCAPE AND IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. 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 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. THE FOUNDATION IS SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST AGREEMENTS -72,176. INVESTMENT FEES -176,362. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -51,067. RENTAL EXPENSES -36,397. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 51,067. RENTAL EXPENSES 36,397. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 176,362. HAMSTER 247491 204971 42520 12265 MALLWALK 104096 95625 8471 2766 2500 3 215155 193813 21342 8748 10588 14200 566742 494409 72333 2766 11248 10588 14200 12265 51067 21266 1 CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 460233030 501(C)(3) 671269 CASH HELP ORGANIZATION TO PROVIDE NEEDS BASED ASSISTANCE. SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 4100 S WESTERN AVENUE SIOUX FALLS SD 57105 237072116 501(C)(3) 2330802 CASH HELP ORGANIZATION TO PROVIDE NEEDS BASED ASSISTANCE. BLACK HILLS AREA COMMUNITY FOUNDATION 803 ST JOSEPH STREET RAPID CITY SD 57701 363608635 501(C)(3) 28746 CASH ENDOWMENT FUND 3 0 BASIC NEEDS ASSISTANCE 88 47239 CASH PART I, LINE 2: FUNDS ARE PROVIDED ONLY TO ORGANIZATIONS THAT ARE IDENTIFIED IN THE ORGANIZATION'S ARTICLES OF INCORPORATION. SCHEDULE I PART III BASIC NEEDS ASSISTANCE IS PROVIDED TO INDIVIDUALS SERVED BY SUPPORTED ORGANIZATIONS ONLY. X X X X 0 0 0 0 0 0 0 0 0 ANNE MCFARLAND DIRECTOR/LIFESCAPE CEO UNTIL 01/2019 0 218385 0 0 0 792 0 3928 0 9085 0 232190 0 0 STEPHAN WILSON LIFESCAPE CFO 0 162268 0 0 0 516 0 2668 0 22950 0 188402 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. THE ORGANIZATION RELIED ON A RELATED PARTY, LIFESCAPE, TO DETERMINE COMPENSATION FOR THE CEO AND CFO. LIFESCAPE USES THE METHODS LISTED IN PART I, LINE 3 TO DETERMINE THE COMPENSATION. X 22 22820 SELLING PRICE X 305 SELLING PRICE X 23614 SELLING PRICE X 1 12000 SELLING PRICE X 41 37901 SELLING PRICE X 16 1490 SELLING PRICE X MOTORCYCLE PARTS 57 20262 SELLING PRICE X ENTERTAINMENT 19 15088 SELLING PRICE 0 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF ITEMS RECEIVED. 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 1 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 ANNE MCFARLAND HAS A BUSINESS RELATIONSHIP WITH GAYLE VER HEY, JEFF NELSON, CURT HOHMAN, DR. PATTY PETERS AND NAN BAKER. THE BUSINESS RELATIONSHIP EXISTS BECAUSE ANNE MCFARLAND WAS PAID BY LIFESCAPE FROM 7/1/18 THROUGH 01/2019. PERSONS LISTED AS HAVING A BUSINESS RELATIONSHIP WITH HER SERVE ON THE BOARD OF LIFESCAPE. STEVE WATKINS, THE NEW CEO OF LIFESCAPE FROM 10/2018, HAS A BUSINESS RELATIONSHIP WITH GAYLE VER HEY, JEFF NELSON, CURT HOHMAN, DR. PATTY PETERS AND NAN BAKER. 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. 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 XI, LINE 9: CHANGE IN SPLIT INTEREST AGREEMENTS -72,176. 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 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