2017-03-14T12:58:41-05:00 2016-07-31 203430198 PALMER CURRIER & HOFFERT LLP 1714 N LINCOLN AVE STE 3 PIERRE SD 575017305 990 2015-08-01 460378148 SOUTH DAKOTA BAR FOUNDATION SOUT 6052247554 222 EAST CAPITOL PIERRE SD 57501 THOMAS C BARNETT JR SECRETARY/TREASURER 0060522475 2017-03-02 true SCOTT R CURRIER CPA P00430608 6052248826 2017-03-02 2015 2021-01-29 14:40:06Z THOMAS C BARNETT JR 1358388 false X N/A X 1984 SD ENCOURAGE LAW RELATED EDUCATION 7 7 0 0 411173 1324469 16312 20748 17607 0 431921 1358388 101493 149264 0 0 0 0 14683 16538 116176 165802 315745 1192586 1123485 2300272 2925 1123485 2297347 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 149264 149264 16312 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. 149264 true true false false false false false false false true false false false true false 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 X 7 7 false false false false false false false true true false false true true true true true true false false false X THOMAS C BARNETT JR 0060522475 222 EAST CAPITOL PIERRE SD 57501 X RICHARD D CASEY PRESIDENT 1.00 X X 0 0 0 PATRICK GOETZINGER PRESIDENT EL 1.00 X X 0 0 0 THOMAS NICHOLSON DIRECTOR 1.00 X 0 0 0 TERRY HOFER DIRECTOR 1.00 X 0 0 0 THOMAS FRIEBERG DIRECTOR 1.00 X 0 0 0 BERNIE CHRISTENSON DIRECTOR 1.00 X 0 0 0 ERIC SCHULTE DIRECTOR 1.00 X 0 0 0 THOMAS C BARNETT JR SECRETARY/TR 1.00 X 0 0 0 false false false 1324469 1324469 RURAL LAWYER RECRUITMENT 9385 9385 LAW SCHOOL SCHOLARSHIPS 6000 6000 MISCELLANEOUS REVENUE 927 927 16312 17607 17607 1358388 16312 17607 134490 134490 14774 14774 5000 5000 4844 4844 742 742 5573 5573 MISCELLANEOUS 260 260 UTILITIES 119 119 165802 149264 16538 0 337742 1370594 785743 929678 1123485 2300272 2925 0 2925 X 576057 523322 265708 1450170 281720 323855 1123485 2297347 1123485 2300272 1192586 748 -19431 -41 X false true X true false X 94631 135096 133161 411173 1324469 2098530 94631 135096 133161 411173 1324469 2098530 1269150 829380 387 5320 6650 14393 17607 44357 16312 16312 2159199 16312 0.38410 0.71070 X PART II, LINE 10 16,312 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 769050 162950 17110 19431 929678 725534 61590 -10818 7256 769050 613296 31070 87831 6663 725534 497680 19152 102197 5733 613296 492023 18400 -7795 4948 497680 0.81010 0.18990 true false INTEREST IN ASSET HELD BY SD COM FDT 929678 929678 X 1339664 748 -41 707 1338957 19431 19431 1358388 165802 165802 165802 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 FOUNDATION ARE SUBJECT TO UNRELATED 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 THAT THEY ARE STUDYING THE ISSUE AND MAY ISSUE ADDITIONAL GUIDANCE. AS A RESULT, AT THIS TIME THERE IS UNCERTAINTY REGARDING WHETHER THE FOUNDATION SHOULD PAY INCOME TAX ON CERTAIN TYPES OF NET TAXABLE 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 TAXABLE INCOME FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE FOUNDATION'S NON-TAXABLE STATUS IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE FOUNDATIONS 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 JULY 31, 2013. SCHEDULE D, PAGE 4, PART XI, LINE 2D ACCRUAL TO CASH ADJUSTMENT -41 true ACCESS TO JUSTICE 222 E CAPITOL PIERRE SD 57501 53000 COORDINATOR SD PUBLIC BROADCASTING PO BOX 5000 VERMILLION SD 57069 18000 STATE HOUSE COVERAGE EAST RIVER LEGAL SERVICES 335 N MAIN AVE SUITE 300 SIOUX FALLS SD 57104 53490 DELIVERY OF CIVIL LE INDIVIDUAL GRANTS 10 14774 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 COMMISSIONERS 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 COMMISSIONERS' 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 COMMISSIONER 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 COMMISSIONERS 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 -41 TOTAL -41 STATE BAR OF SOUTH DAKOTA 222 E CAPITOL PIERRE SD 57501 460193830 OBTAIN COO SD NA false ACCESS TO JUSTICE INC 222 E CAPITOL PIERRE SD 57501 203203101 ASSIST POO SD NA false SD CONTINUING LEGAL EDUCATION IN 222 E CAPITOL PIERRE SD 57501 460432846 CONTINUING SD NA false false true true false false false false false false false false false true true true true false false false