2015-01-27T15:56:38-06:00 2014-06-30 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2013-07-01 460224542 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA CHIL 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 TAMI GRONSETH CFO 6053346004 2015-01-23 1 LAURIE HANSON P00851848 6053391999 2015-01-23 2013 2016-02-25 16:41:14Z WILLIAM COLSON PO BOX 1749 SIOUX FALLS SD 571011749 17828139 0 X WWW.CHSSD.ORG X 1895 SD PROVIDE HOUSING AND CARE FOR BEHAVIORALLY CHALLENGED CHILDREN AND EMERGENCY SERVICES FOR VICTIMS OF DOMESTIC VIOLENCE AND CHILD ABUSE. 28 27 466 332 0 0 6753615 5603958 11827578 11842137 11752 53514 50282 39240 18643227 17538849 0 0 0 0 12657615 12913906 0 0 99844 4180502 4404125 16838117 17318031 1805110 220818 27591048 27363341 1371986 1284612 26219062 26078729 X TO PROVIDE THE ESSENCE OF HOME - REFUGE, NOURISHMENT, LOVE, AND LIMITS - TO CHILDREN WHOSE HOMES HAVE BEEN VIOLATED; TO SHELTER AND SERVE BATTERED WOMEN IN CRISIS; TO EDUCATE AND COUNSEL CHILDREN, WHOSE SPECIAL NEEDS REQUIRE SPECIAL DEVOTION; TO SERVE FAMILIES WHO NEED HELP IN SUSTAINING THE ESSENCE OF HOME; AND TO SHARE THE LESSONS OF OUR OWN EXPERIENCE, AND LIFT UP THE WISDOM OF OTHERS. 0 0 11343513 11448531 RESIDENTIAL TREATMENT AND EDUCATION IS PROVIDED FOR CHILDREN THROUGH BLACK HILLS CHILDREN'S HOME NEAR RAPID CITY, SD AND THROUGH SIOUX FALLS CHILDREN'S HOME IN SIOUX FALLS, SD. 194 CHILDREN, AGES 4-13, MOST OF WHOM ARE VICTIMS OF ABUSE AND NEGLECT, WERE SERVED IN FY 2014. 2156593 202150 THE CHILDREN'S INN, LOCATED IN SIOUX FALLS, SD, PROVIDES EMERGENCY SHELTER TO BATTERED WOMEN AND ABUSED CHILDREN. CHILDREN'S INN PROVIDED EMERGENCY SHELTER TO 929 WOMEN AND CHILDREN IN FY 2014. 666565 THE BRIGHT START PROGRAM BASED IN SIOUX FALLS, SD ASSISTS WOMEN TO ENSURE THEY RECEIVE THE CARE THEY NEED THROUGHOUT PREGNANCY AND FOR THE FIRST THREE YEARS OF THEIR CHILDREN'S LIVES. IN 2014, EIGHT NURSES AND A MENTAL HEALTH THERAPIST PROVIDED 233 MOTHERS WITH 2,484 HOME VISITATION SERVICES. 1586622 191456 WE ALSO RECRUIT, TRAIN, AND QUALIFY FOSTER AND ADOPTIVE FAMILIES, AND PROVIDE HOME STUDIES OF RELATIVES BEING CONSIDERED TO RECEIVE A RELATED CHILD. WE ARE A LICENSED CHILD PLACEMENT AGENCY, AUTHORIZED TO PLACE CHILDREN FOR FOSTER CARE AND ADOPTION. WE SERVED OVER 470 CHILDREN AND FAMILIES IN FY 2014. CHS DOES FORENSIC INTERVIEWS TO PROVIDE CHILD EVALUATIONS THROUGH OUR CHILD VOICE AND CHILD ADVOCACY PROGRAMS. WE HAVE SERVED OVER 1,297 CHILDREN IN FY 2014. 1586622 191456 15753293 1 1 0 1 0 0 0 0 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 24 0 1 466 1 0 0 0 0 0 0 0 0 0 0 X 28 27 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X DEBBIE BOE 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 DENNIS STENE PRESIDENT 5.00 X X 0 0 0 MIKE ALBERTSON VICE PRESIDENT 5.00 X X 0 0 0 MELANIE MADSEN TREASURER 5.00 X X 0 0 0 BOBBY SUNDBY SECRETARY 5.00 X X 0 0 0 BILL COLSON DIRECTOR/EXECUTIVE DIRECTOR 50.00 X X 267745 0 31577 DAN ASHMORE DIRECTOR 5.00 X 0 0 0 JANA BASTIAN DIRECTOR 5.00 X 0 0 0 RICK BELSAAS DIRECTOR 5.00 X 0 0 0 HELEN BOER DIRECTOR 5.00 X 0 0 0 JAN BREWER DIRECTOR 5.00 X 0 0 0 HOLLY BRUNICK DIRECTOR 5.00 X 0 0 0 MONICA BURGESS DIRECTOR 5.00 X 0 0 0 ROBERT FOUBERG DIRECTOR 5.00 X 0 0 0 PHIL HELLAND DIRECTOR 5.00 X 0 0 0 GINA HOPKINS DIRECTOR 5.00 X 0 0 0 GARY JENSEN DIRECTOR 5.00 X 0 0 0 TIM MEYER DIRECTOR 5.00 X 0 0 0 CYNTHIA MICKELSON DIRECTOR 5.00 X 0 0 0 ROB MUDGE DIRECTOR 5.00 X 0 0 0 DAVE NELSON DIRECTOR 5.00 X 0 0 0 ROLLIE NOEM DIRECTOR 5.00 X 0 0 0 LISA RICHMOND-KIRBY DIRECTOR 5.00 X 0 0 0 JOHN ROZELL DIRECTOR 5.00 X 0 0 0 BILL SANFORD DIRECTOR 5.00 X 0 0 0 KAREN SCHREIER DIRECTOR 5.00 X 0 0 0 GREG SCHWEISS DIRECTOR 5.00 X 0 0 0 JOHN G SPANGLER MD DIRECTOR 5.00 X 0 0 0 MAUREEN SUGA DIRECTOR 5.00 X 0 0 0 PAT NADOLSKI CFO (RETIRED JUNE, 2014) 50.00 X 94633 0 21184 TAMI GRONSETH CFO 50.00 X 10441 0 2620 372819 0 55381 1 0 1 0 MAINLINE CONTRACTING PO BOX 3448 RAPID CITY SD 577093448 CONSTRUCTION 133873 LIFESCAPE 2501 WEST 25TH ST SIOUX FALLS SD 571175039 MEDICAL 119001 WELLMARK BLUE CROSS AND BLUE SHIELD OF S PO BOX 9124 DES MOINES IA 503069124 ADMIN FEES 116757 SANFORD HEALTH SYSTEMS PO BOX 5039 SIOUX FALLS SD 571175039 MEDICAL 111262 4 861501 45658 2320140 1796852 579807 175653 5603958 CHILD CARE 624200 9030541 9030541 TUITION 611600 2620140 2620140 OCCUPATIONAL THERAPY 624200 103902 103902 OTHER 624200 66629 66629 SPEECH THERAPY 624200 20925 20925 11842137 15017 15017 40200 0 40200 40200 40200 302118 257369 6252 44749 -6252 38497 38497 24709 45658 25669 -960 -960 17538849 11842137 0 92754 415356 41536 373820 9569216 9012984 493530 62702 589369 589369 1641134 1566640 74494 698831 646824 48471 3536 21005 21005 39495 39495 3172 3172 536362 489530 46832 11907 2036 288 9583 325773 260979 43087 21707 99630 3340 96290 477002 457296 19706 201411 162763 38648 50494 45337 4957 200 783097 719573 63524 393247 367006 26241 FOOD 676029 676029 FOSTER PARENT FEES 261771 261771 OTHER EXPENSES 221524 195995 23413 2116 EQUIPMENT & MAINT 158985 111064 47921 143221 143221 17318031 15753293 1464894 99844 8213655 8414308 559435 503782 1184317 1177451 692334 616488 24999012 10328264 14781027 14670748 700276 893439 1460004 1087125 27591048 27363341 1351866 1271580 18470 11239 1650 1793 1371986 1284612 X 24081424 23785092 1359086 1335158 778552 958479 26219062 26078729 27591048 27363341 X 220818 65912 -427063 X X 0 1 X 1 1 1 X 5922100 5608219 4931627 6753615 5601458 28817019 5922100 5608219 4931627 6753615 5601458 28817019 28817019 105518 128099 140948 56445 55217 486227 29303246 61827063 0.98340 0.98230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 17315531 17315531 1000000 250000 0 0 1000000 987110 991906 1000000 3979016 5968524 0 0 250000 246778 247977 250000 994755 1492133 0 0 0 1 X 250694 136093 52927 8522 431192 182174 51250 24897 7627 250694 195379 7376 -9195 10767 619 182174 162836 250 38978 6080 605 195379 136292 15251 11293 162836 0.88000 0.12000 1 1 1 588009 588009 18581382 6061511 12519871 4496800 3076673 1420127 1332821 1190080 142741 14670748 X 17726455 65911 32158 89537 187606 17538849 0 17538849 17866788 32158 6252 510347 548757 17318031 0 17318031 PART IV, LINE 2B: THE CUSTODIAL ACCOUNTS WERE ESTABLISHED TO HOLD FUNDS FOR CHILDREN RESIDING AT THE HOME. FUNDS ARE AVAILABLE FOR WITHDRAWAL BY AUTHORIZED PERSONS. PART V, LINE 4: GENERAL UNRESTRICTED SUPPORT OR SPECIFIC PROGRAM SUPPORT. PART X, LINE 2: THE SOCIETY 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 SOCIETY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE SOCIETY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE SOCIETY 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 SOCIETY 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 SOCIETY 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: BANK FEE 880. FUNDRAISING EXPENSES 24,709. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 57,696. ASSET DISPOSAL 6,252. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 24,709. BANK FEE 880. CASH SURRENDER VALUE LIFE INSURANCE POLICY TRANSFERRED TO FOUNDATION 484,758. CHRISTMAS WRAP 39239 21954 17285 23067 FUNSKI 31128 23704 7424 2602 70367 45658 24709 25669 25669 -960 X X 0 1 X X 0 1 0 0 0 0 0 1 0 BILL COLSON DIRECTOR/EXECUTIVE DIRECTOR 115078 0 2323 0 150344 0 24718 0 7724 0 300187 0 0 0 PART I, LINE 1A WILLIAM COLSON FLIES A LEASED PLANE TO AND FROM RAPID CITY AND SIOUX FALLS GENERALLY EVERY OTHER WEEK FOR BUSINESS PURPOSES; CHS PAYS FOR THESE COSTS. 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 EXECUTIVE DIRECTOR'S DEFERRED COMPENSATION PLAN WAS PAID OUT IN 2013. THIS PLAN WAS INITIATED IN 1994, THUS THE PAYOUT COVERS APPROXIMATELY 20 YEARS OF SERVICE. PART I, LINE 7 FINANCE AND EXECUTIVE COMMITTEES APPROVED A BONUS PAYOUT FOR PAT NADOLSKI (RETIRING CFO) IN JUNE OF 2014. X 4138 FAIR MARKET VALUE X 114352 FAIR MARKET VALUE X 35 34564 FAIR MARKET VALUE X OTHER 14 22599 FAIR MARKET VALUE 0 0 1 1 PART I, LINE 32B: CHILDREN'S HOME FOUNDATION PROVIDES FUNDRAISING PROGRAMS FOR CHILDREN'S HOME SOCIETY. MOST NONCASH CONTRIBUTIONS ARE CONTRIBUTED FIRST TO THE FOUNDATION, THEN THE FOUNDATION GIFTS THE NONCASH CONTRIBUTIONS TO THE SOCIETY. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. MINUTES ARE KEPT. THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, DEVELOPMENT DIRECTOR & PAST PRESIDENT AND THREE OTHER BOARD MEMBERS APPROVED AT THE ANNUAL BOARD MEETING. THE EXECUTIVE COMMITTEE HAS THE POWER TO TRANSACT ALL NECESSARY BUSINESS OF THE AGENCY BETWEEN THE REGULAR FULL BOARD MEETINGS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS IN TWO PLACES. FIRST, THE ORGANIZATION AMENDED ARTICLE I, SECTION 1, NAME & PURPOSE, TO MORE CLEARLY STATE THE PRIMARY PURPOSE OF THE CORPORATION. THE ORGANIZATION ALSO AMENDED ARTICLE XIII, HOLD HARMLESS AND INDEMNIFCATION, IN ORDER TO PROVIDE GUIDANCE REGARDING PERMISSIBLE INDEMNIFICATION FOR DIRECTORS, OFFICERS, EMPLOYEES, OR AGENTS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 THE BUSINESS MANAGER, CHIEF FINANCIAL OFFICER, AND EXECUTIVE DIRECTOR ARE INVOLVED IN THE PREPARATION OF FORM 990. THE COMPLETED FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, WHICH MEETS AS A COMMITTEE TO MAKE A RECOMMENDATION TO THE EXECUTIVE COMMITTEE OF THE BOARD. A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD AND OFFICERS OF THE ORGANIZATION ARE COVERED BY THE CONFLICT OF INTEREST POLICY. THE FOLLOWING OCTOBER DURING THE ANNUAL BOARD MEETING, A QUESTIONNAIRE IS GIVEN TO EACH BOARD MEMBER AND OFFICER OF THE ORGANIZATION REQUESTING EACH DISCLOSE ANY FINANCIAL INTERACTION BY THAT PERSON OR BY AN AFFILIATED ORGANIZATION OR FAMILY MEMBER OF THAT PERSON. THE BOARD PRESIDENT DETERMINES IF A CONFLICT OF INTEREST EXISTS AND DECIDES HOW TO DISCLOSE THE CONFLICT. THE PRESIDENT MAY ASK THE PERSON TO RECUSE PARTICIPATION IN THE BOARD DISCUSSIONS OR MAY ASK THE PERSON TO RESIGN. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ANNUALLY APPOINTS AN EXECUTIVE REVIEW COMPENSATION COMMITTEE WHICH SETS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR, COMMUNITY BASED OPERATIONS DIRECTOR, AND CHIEF FINANCIAL OFFICER. THE PROCESS IS UNDERTAKEN ANNUALLY PRIOR TO THE EMPLOYMENT ANNIVERSARY DATE OF THE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 57,696. LIFE INSURANCE POLICY TRANSFERRED TO CHILDEN'S HOME FOUNDATION -484,759. FORM 990, PART XII, LINE 2C THE ENTIRE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION AND OVERSIGHT OF THE INDEPENDENT PUBLIC ACCOUNTANT. CHILDREN'S HOME FOUNDATION PO BOX 1749 SIOUX FALLS SD 571011749 460366277 PROVIDE FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SD SD 501(C)(3) LINE 11A, I N/A 1 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 CHILDREN'S HOME FOUNDATION C 2024613 FMV CHILDREN'S HOME FOUNDATION J 25200 FMV CHILDREN'S HOME FOUNDATION O 66343 COST CHILDREN'S HOME FOUNDATION Q 558082 COST CHILDREN'S HOME FOUNDATION I 484759 FMV