2016-05-16T11:02:46-05:00 2015-06-30 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2014-07-01 460353254 LIFESCAPE FOUNDATION LIFE 6054449500 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 JESSICA WELLS PRESIDENT 6054449500 2016-05-16 1 LAURIE HANSON P00851848 6053391999 2016-05-16 2014 2016-08-17 19:52:53Z JESSICA WELLS 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 13888884 0 X WWW.LIFESCAPESD.ORG X 1979 SD 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. 24 23 0 153 0 0 1354407 1890986 329 0 1162711 11902596 84926 22498 2602373 13816080 1266617 1434405 0 0 451211 525546 0 0 872465 305300 435010 2023128 2394961 579245 11421119 58312809 61116178 2033499 2615657 56279310 58500521 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 1434405 1434405 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 FIVE MAJOR FUNDRAISING EVENTS THROUGHOUT THE YEAR, INCREASED DONOR COMMUNICATIONS THROUGH NEWSLETTERS AND PERSONAL VISITS, AND CONTINUED STRONG PLANNED GIVING PARTICIPATION. THE LIFESCAPE FOUNDATION CONTRIBUTED $471,400 THROUGH DONOR-RESTRICTED GIFTS RESULTING IN DIRECT PROGRAM SUPPORT TO LIFESCAPE. THE LIFESCAPE FOUNDATION ENDOWMENT WAS ABLE TO MAKE A 4.0% CONTRIBUTION 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. 73% OF CONTRIBUTIONS RAISED IN THE YEAR DIRECTLY SUPPORTED LIFESCAPE PROGRAMS THIS YEAR. 1434405 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 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 16 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 24 23 1 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 0 1 0 0 MN X CAROL PETERSON 6054449842 2501 W 26TH STREET SIOUX FALLS SD 571052498 DR JOHN BILLION CHAIR 0.50 3.50 X X 0 0 0 CURT HOHMAN VICE CHAIR 0.50 0.00 X X 0 0 0 JEFF NELSON SECRETARY 0.50 0.00 X X 0 0 0 J TYLER HAAHR TREASURER 0.50 0.00 X X 0 0 0 NAN BAKER DIRECTOR 0.50 0.00 X 0 0 0 KIM BURMA DIRECTOR 0.50 0.00 X 0 0 0 DR DENNIS C CLARKE DIRECTOR 0.50 0.00 X 0 0 0 DR RYAN GERAETS DIRECTOR 0.50 0.00 X 0 0 0 SUSAN GEYERMAN DIRECTOR 0.50 0.00 X 0 0 0 PATRICK GOETZINGER DIRECTOR 0.50 0.00 X 0 0 0 KITTY KINSMAN DIRECTOR 0.50 10.00 X 0 0 37572 JEAN KOEHLER DIRECTOR 0.50 0.00 X 0 0 0 KILA LEGRAND DIRECTOR JOIN MAY 2015 0.50 0.00 X 0 0 0 LORI LEWISON DIRECTOR 0.50 0.00 X 0 0 0 LIZ LLOYD DIRECTOR 0.50 0.00 X 0 0 0 STEVE METLI DIRECTOR 0.50 0.00 X 0 0 0 MARY OLINGER DIRECTOR 0.50 0.00 X 0 0 0 HARLAN SCHILLINGER DIRECTOR 0.50 0.00 X 0 0 0 VIC SIMMONS DIRECTOR UNTIL MAY 2015 0.50 0.00 X 0 0 0 JOHN SUTTON 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 JACK HOPKINS DIRECTOR 0.50 4.00 X 0 0 0 ANNE MCFARLAND DIRECTOR/LIFESCAPE CEO 5.00 45.00 X 0 186527 7817 JESSICA WELLS PRESIDENT 40.00 0.00 X 121442 0 1802 BRANDI KOWALCZYK LIFESCAPE CFO 5.00 45.00 X 0 95309 19634 121442 281836 66825 1 0 1 0 0 445838 33481 1411667 107342 1890986 1285702 1285702 56579 35804 20775 20775 20775 10616894 0 10616894 10616894 10616894 38723 445838 37000 1723 1723 13816080 0 0 11925094 1334915 1334915 99490 99490 126438 63219 63219 337258 337258 2259 2259 26488 26488 33103 4514 28589 8782 8782 11576 11576 154039 154039 8304 8304 44125 44125 8288 8288 25020 25020 2757 2757 20070 20070 25728 25728 387 387 MAINTENANCE AND REPAIRS 35104 35104 DUES AND SUBSTRIPTION 7051 7051 SUPPLIES 3753 3753 80026 80026 2394961 1434405 88091 872465 741323 230061 106049 160500 3940 7187 1468 573301 140957 459756 432344 48503315 50828563 8495179 9459302 58312809 61116178 209554 258676 1823945 2356981 2033499 2615657 X 47101065 48316068 2451615 3374253 6726630 6810200 56279310 58500521 58312809 61116178 X 11421119 -10140125 940217 X 0 1 X 1 0 X X X 3 CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 460233030 3 1 1060655 0 SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 237072116 2 1 274260 0 LIFESCAPE 465151247 9 1 0 0 3 1334915 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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 5890848 741736 423492 423492 6632584 5716843 174005 704632 704632 5890848 5601843 115000 554902 554902 5716843 5486443 115400 114514 114514 5601843 4798992 687451 1117204 1117204 5486443 0.96300 0.03700 1 0 71250 71250 403750 58076 345674 18027 18027 0 44685 31628 13057 35589 33226 2363 432344 ASSETS LIMITED TO USE 9114498 LIFE INSURANCE-CASH VALUE 344804 9459302 DISTRIBUTION PAYABLE TO LIFESCAPE 2168883 SECURITY DEPOSIT 3600 ANNUITIES PAYABLE 184498 2356981 X 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 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. HAMSTER 2015 257369 256825 544 544 PANCAKE 107762 101477 6285 2310 14371 2 119430 87536 31894 435 13552 288 5500 484561 445838 38723 435 15862 15203 5500 37000 1723 1 CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 460233030 501(C)(3) 1060655 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) 274260 CASH HELP ORGANIZATION TO PROVIDE NEEDS BASED ASSISTANCE. 2 NEEDS BASED ASSISTANCE 87 35504 NEEDS BASED ASSISTANCE IS PROVIDED TO INDIVIDUALS SERVED BY SOUTH DAKOTA ACHIEVE AND CHILDREN'S CARE HOSPITAL AND SCHOOL. PART I, LINE 2: FUNDS ARE PROVIDED ONLY TO ORGANIZATIONS THAT ARE IDENTIFIED IN THE ORGANIZATION'S ARTICLES OF INCORPORATION. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 ANNE MCFARLAND DIRECTOR/LIFESCAPE CEO 0 186527 0 0 0 0 0 0 0 7889 0 194416 0 0 PART I, LINE 1A COUNTRY CLUB DUES OF $3,199 WERE PAID FOR THE PRESIDENT FOR FY15. PART I, LINE 1B SOCIAL CLUB DUES ARE PART OF THE PRESIDENT'S COMPENSATION PACKAGE. PART I, LINE 3 COMPENSATION OF THE PRESIDENT IS DETERMINED BY THE BOARD OF DIRECTORS PER LIFESCAPE FOUNDATION'S BYLAWS. COMPENSATION OF THE CEO IS DETERMINED BY LIFESCAPE, A RELATED ORGANIZATION. X 20 10665 SELLING PRICE X 23962 SELLING PRICE X 75 47690 SELLING PRICE X 9 4486 SELLING PRICE X MOTORCYCLE COMPONENTS 45 20539 SELLING PRICE 0 0 0 0 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 DUTIES OF THE EXECUTIVE COMMITTEE SHALL INCLUDE THE DEVELOPMENT AND PERIODIC REVISION OF A STRATEGIC PLAN FOR THE ACHIEVEMENT OF THE CORPORATION'S MISSION. 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 JACK HOPKINS, AND DR. JOHN BILLION. THE BUSINESS RELATIONSHIP EXISTS BECAUSE ANNE MCFARLAND WAS PAID BY LIFESCAPE FROM 1/1/15 THROUGH 6/30/15. PERSONS LISTED AS HAVING A BUSINESS RELATIONSHIP WITH HER 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 11 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: NET ASSETS RELEASED FROM RESTRICTION 940,217. FINANCIAL REPORTING EXPLANATION THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION WAS INCLUDED IN A 15-MONTH SEPARATE AUDIT REPORT AND A 15-MONTH CONSOLIDATED AUDIT REPORT FOR THE PERIOD APRIL 1, 2014 THROUGH JUNE 30, 2015. THE FOUNDATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. 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 11A, 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 9 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 0 1 1 0 0 0