2017-02-02T12:33:11-06:00 2016-06-30 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2015-07-01 460366277 CHILDREN'S HOME FOUNDATION CHIL 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 RICK WEBER DEVELOPMENT DIRECTOR 6053346004 2017-01-30 1 LAURIE HANSON P00851848 6053391999 2017-01-30 2015 2021-01-29 14:40:06Z RICK WEBER PO BOX 1749 SIOUX FALLS SD 571011749 19037188 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 0 315 0 0 3481966 5056999 0 0 2960113 1655126 57288 -56585 6499367 6655540 2681720 2804863 0 0 563102 589986 0 0 778312 434366 375627 3679188 3770476 2820179 2885064 58278156 57395843 330424 329633 57947732 57066210 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 & PHYSICAL EXAMINATION CENTERS, RESIDENTIAL TREATMENT, EDUCATION, PREGNANCY & EARLY CHILDHOOD NURSING CARE, EARLY PREVENTION TRAINING, FOSTER CARE & ADOPTION SERVICES. 0 0 2804863 2804863 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 $2,782,910 DURING THE FISCAL YEAR ENDED JUNE 30, 2016. CONTRIBUTIONS OF $21,953 WERE ALSO MADE TO SANFORD'S CHILD ADVOCACY CENTER, CHILD'S VOICE TO HELP FUND THE CENTER. 2804863 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 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 20 1 1 0 0 0 0 0 0 1 1 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 TAMI GRONSETH 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 GARY BROWN VICE PRESIDENT/PRESIDENT 2.00 X X 0 0 0 GEORGE ROBERTS PAST PRESIDENT 2.00 X X 0 0 0 SCOTT SLETTEN TREASURER/VICE PRESIDENT 2.00 X X 0 0 0 TIM HAMEL DIRECTOR/TREASURER 2.00 X X 0 0 0 JENNIFER KIRBY DIRECTOR/SECRETARY 2.00 X X 0 0 0 SCOTT BARBOUR DIRECTOR 2.00 X 0 0 0 LINDA DAUGAARD DIRECTOR 2.00 X 0 0 0 JEFF DENISON DIRECTOR 2.00 X 0 0 0 SCOTT KORSTEN DIRECTOR 2.00 X 0 0 0 MICHELLE POE DIRECTOR 2.00 X 0 0 0 CAROLYNN STAVENGER DIRECTOR 2.00 X 0 0 0 JACK STENGEL DIRECTOR 2.00 X 0 0 0 JOHN BREWER DIRECTOR (BEG OCT 2015) 2.00 X 0 0 0 MIKE BUCKINGHAM DIRECTOR (BEG OCT 2015) 2.00 X 0 0 0 JEFF SKINNER DIRECTOR (BEG OCT 2015) 2.00 X 0 0 0 AL SCHOENEMAN DIRECTOR (UNTIL OCT 2015) 2.00 X 0 0 0 NORBERT SEBADE DIRECTOR (UNTIL OCT 2015) 2.00 X 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 50.00 X 0 104160 27888 0 104160 27888 0 0 0 0 FIRST PREMIER BANK 601 S MINNESOTA AVE SIOUX FALLS SD 57104 BANKING & INVESTMENT 140382 1 588762 4468237 223801 5056999 834729 834729 12938714 12118317 820397 820397 820397 102811 588762 182082 -79271 -79271 55535 26195 29340 29340 48400 55054 -6654 -6654 6655540 0 0 1598541 2804863 2804863 140819 16898 123921 357854 357854 32421 32421 22708 22708 36184 36184 14892 14892 155511 155511 65765 65765 25200 25200 6023 6023 4392 4392 3119 3119 DONOR CULTIVATION 59882 59882 OTHER FUNDRAISING EXPEN 39041 39041 STAFF TRAINING 1286 1286 EQUIPMENT MAINTENANCE 516 516 3770476 2804863 187301 778312 2187571 2929913 950478 594616 2421 8418 102948 93081 12447 9867 51606835 48513087 3518404 5339942 58278156 57395843 126081 137006 204343 192627 330424 329633 X 16395134 15659736 7527452 6643487 34025146 34762987 57947732 57066210 58278156 57395843 X 2885064 -3786945 20359 X 0 1 X 1 0 X X 2 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 460224542 7 1 2782910 0 CLASS OF SUPPORTED ORGANIZATION 460224542 3 0 21953 0 2 2804863 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 $159,115. THE IN-KIND DONATION IS INCLUDED IN THE TOTAL DONATION LISTED ON SCHEDULE A, PART I, LINE 11H. 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 $21,953 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 52484263 1004249 -2218175 3997 2143414 49122926 51954602 1757757 620486 1195 1847387 52484263 43814478 1853579 7812953 1526408 51954602 39420022 580728 5316732 1503004 43814478 38765769 3713600 -1594476 1464871 39420022 0.24850 0.69140 0.06010 1 0 102948 93081 9867 9867 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS 2227973 INTEREST RECEIVABLE 36875 CASH SURRENDER VALUE OF LIFE INSURANCE 893557 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2181537 5339942 DUE TO CHILDREN'S HOME SOCIETY 192627 192627 X 3438084 -3786945 286953 293306 -3206686 6644770 10770 10770 6655540 4173482 286953 263331 550284 3623198 147278 147278 3770476 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 CORPORATIONS 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 ORGANIZATIONS 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 THEIR EXEMPT PURPOSES. 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 -7,466. FUNDRAISING EXPENSE 182,082. COST OF GOODS SOLD 55,054. INCREASE IN LIFE INSURANCE CASH VALUE 37,441. GAMING EXPENSE 26,195. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 147,278. TEMPORARILY RESTRICTED CONTRIBUTION 2,400,773. PERMANENTLY RESTRICTED CONTRIBUTION 755,026. NET ASSETS RELEASED FROM RESTRICTION -3,810,405. TEMPORARILY RESTRICTED INVESTMENT INCOME 518,098. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 182,082. COST OF GOODS SOLD 55,054. GAMING EXPENSE 26,195. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 147,278. GOLF EVENT 611370 541995 69375 35710 28528 43471 46082 12552 ART AUCTION 80203 46767 33436 4341 11398 691573 588762 102811 35710 28528 47812 46082 23950 182082 -79271 55535 25935 260 1 0.40000 55535 25935 260 26195 29340 SD 0 THE STATE OF SOUTH DAKOTA DOES NOT REQUIRE LICENSING FOR RAFFLES. 0 1 0 1.00000 TAMMY ROBERTS PO BOX 1749 SIOUX FALLS SD 57101 0 TAMMY ROBERTS 620 COORDINATED AND CONDUCTED RAFFLE. X 0 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA PO BOX 1749 SIOUX FALLS SD 571011749 460224542 501(C)(3) 2623795 159115 FAIR MARKET VALUE BOOKS, CLOTHING, FOOD GENERAL SUPPORT SANFORD - CHILD'S VOICE 1305 WEST 18TH STREET SIOUX FALLS SD 571175039 460447693 501(C)(3) 21953 GENERAL SUPPORT 2 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 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. ALL DISTRIBUTIONS TO SANFORD ARE RESTRICTED ENDOWMENTS THAT WERE PREVIOUSLY RESTRICTED TO THIS PROGRAM WHEN UNDER THE OPERATION OF CHILDREN'S HOME SOCIETY WHICH IS FUNDED THROUGH DONATIONS RAISED BY CHILDREN'S HOME FOUNDATION X 1000 COST X 44235 COST X 1 25250 MSRP X 1 540 COST X 5 86082 AVG OF HIGH & LOW PRICES X 9 15653 COST X OTHER 19 51041 COST 3 0 1 0 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. 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 11 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. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -9,616. CHANGE IN VALUE OF ANNUITY OBLIGATIONS -7,466. INCREASE IN LIFE INSURANCE CASH VALUE 37,441. 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 11A, I N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0