SOUTH DAKOTA BAR FOUNDATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SOUTH DAKOTA BAR FOUNDATION (EIN 46-0378148)
- Tax period
- 2013-08-01 to 2014-07-31
- Filed
- 2015-03-05
- IRS object ID
- 201530649349300308
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-03-05T08:49:51-06:00 | ReturnTs |
| Tax Period End | 2014-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203430198 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALMER CURRIER & HOFFERT LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1714 N LINCOLN AVE 3 PO BOX 130 | AddressLine1 |
| City | PIERRE | City |
| State | SD | State |
| ZIP Code | 57501 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460378148 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH DAKOTA BAR FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6052247554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 EAST CAPITOL | AddressLine1 |
| City | PIERRE | City |
| State | SD | State |
| ZIP Code | 57501 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS C BARNETT JR | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 6052247554 | PhoneNum |
| Signature | 2015-02-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT R CURRIER CPA | PreparerPersonNm |
| PTIN | P00430608 | PTIN |
| Phone | 6052248826 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | THOMAS C BARNETT JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 EAST CAPITOL | AddressLine1 |
| City | PIERRE | City |
| State | SD | State |
| ZIP Code | 57501 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $156,504 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | ENCOURAGE LAW RELATED EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $135,096 | PYContributionsGrantsAmt |
| CY Contributions Grants | $133,161 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,320 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,005 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $140,416 | PYTotalRevenueAmt |
| CY Total Revenue | $146,166 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $103,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $104,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,586 | PYOtherExpensesAmt |
| CY Other Expenses | $13,383 | CYOtherExpensesAmt |
| PY Total Expenses | $113,586 | PYTotalExpensesAmt |
| CY Total Expenses | $117,383 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $26,830 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $28,783 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $698,743 | TotalAssetsBOYAmt |
| Total Assets EOY | $846,044 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $698,742 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $846,044 | NetAssetsOrFundBalancesEOYAmt |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $104,000 | ExpenseAmt |
| Grant | $104,000 | GrantAmt |
| Revenue | $133,161 | RevenueAmt |
| Desc | 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 | Desc |
| Total Program Service Expenses | $104,000 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS C BARNETT JR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6052247554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 EAST CAPITOL | AddressLine1 |
| City | PIERRE | City |
| State | SD | State |
| ZIP Code | 57501 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| THOMAS J NICHOLSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROXANNE GIEDD | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BOB L MORRIS | ||||||
| PRESIDENT ELECT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RICHARD D CASEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICK G GOETZINGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BERNIE CHRISTENSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS C BARNETT JR | ||||||
| SECRETARY/TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $133,161 | AllOtherContributionsAmt |
| Total Contributions | $133,161 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,650 | TotalRevenueColumnAmt |
| Exclusion | $6,650 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,693 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,338 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,355 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,355 | TotalRevenueColumnAmt |
| Exclusion | $6,355 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,166 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $13,005 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,000 | TotalAmt |
| Program Services | $104,000 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
| Management And General | $5,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,690 | TotalAmt |
| Management And General | $4,690 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769 | TotalAmt |
| Management And General | $769 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17 | TotalAmt |
| Management And General | $17 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,156 | TotalAmt |
| Management And General | $2,156 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total | $751 | TotalAmt |
| Management And General | $751 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,383 | TotalAmt |
| Program Services | $104,000 | ProgramServicesAmt |
| Management And General | $13,383 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,447 | BOYAmt |
| EOY | $87,124 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $613,296 | BOYAmt |
| EOY | $758,920 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,743 | BOYAmt |
| EOY | $846,044 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,389 | BOYAmt |
| EOY | $584,314 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,353 | BOYAmt |
| EOY | $261,730 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,742 | BOYAmt |
| EOY | $846,044 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,743 | BOYAmt |
| EOY | $846,044 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $28,783 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $81,457 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$6,663 | InvestmentExpenseAmt |
| Prior Period Adjustments | $31,015 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $12,710 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $121,237 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $94,631 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $135,096 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $133,161 | CurrentTaxYearAmt |
| Total | $590,571 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $121,237 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $94,631 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $135,096 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $133,161 | CurrentTaxYearAmt |
| Total | $590,571 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,201 | SubstantialContributorsTotAmt |
| Public Support Total170 | $587,370 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,357 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,082 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $387 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,320 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,650 | CurrentTaxYearAmt |
| Total | $15,796 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $606,367 | TotalSupportAmt |
| Public Support CY170 | 0.96870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97730 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $613,296 | BeginningYearBalanceAmt |
| Contributions | $31,070 | ContributionsAmt |
| Investment Earnings Or Losses | $87,831 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $6,663 | AdministrativeExpensesAmt |
| End Year Balance | $725,534 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $497,680 | BeginningYearBalanceAmt |
| Contributions | $19,152 | ContributionsAmt |
| Investment Earnings Or Losses | $102,197 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $5,733 | AdministrativeExpensesAmt |
| End Year Balance | $613,296 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $492,023 | BeginningYearBalanceAmt |
| Contributions | $18,400 | ContributionsAmt |
| Investment Earnings Or Losses | -$7,795 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,948 | AdministrativeExpensesAmt |
| End Year Balance | $497,680 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $428,866 | BeginningYearBalanceAmt |
| Contributions | $40,403 | ContributionsAmt |
| Investment Earnings Or Losses | $27,435 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,681 | AdministrativeExpensesAmt |
| End Year Balance | $492,023 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $428,866 | BeginningYearBalanceAmt |
| End Year Balance | $428,866 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.63930 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.36070 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INTEREST IN ASSETS HELD BY SD COMMUNITY FDTN | $725,534 |
| STOCK REDEMPTION RECEIVABLE | $33,386 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $758,920 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $233,670 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $81,457 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $12,710 | OtherRevenueAmt |
| Revenue Not Reported | $94,167 | RevenueNotReportedAmt |
| Revenue Subtotal | $139,503 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $6,663 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $6,663 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $146,166 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $117,383 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $117,383 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $117,383 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | DISTRIBUTABLE INCOME FROM THE BENEFICIAL INTEREST IN ASSETS HELD BY SD COMMUNITY FOUNDATION SHALL BE USED TO SUPPORT THE CHARITABLE ACTIVITIES OF THE SOUTH DAKOTA BAR FOUNDATION. |
| PART X, LINE 2: | IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN ON TAX RETURNS WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED UPON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. THE FOUNDATION HAD NO UNRECOGNIZED TAX BENEFITS AS OF AND FOR THE YEARS ENDED JULY 31, 2014 AND 2013. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS ENDING BEFORE JULY 31, 2011 NOR HAVE WE BEEN NOTIFIED OF ANY IMPENDING EXAMINATIONS AND NO EXAMINATIONS ARE CURRENTLY IN PROCESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | STOCK REDEMPTION - ACCRUAL TO CASH ADJUSTMENT 12,710. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| ACCESS TO JUSTICE | |||||||
| 222 E CAPITOL | PIERRE | SD | 57501 | 203203101 | 501(C)(3) | $46,000 | COORDINATOR |
| SD GUARDIANSHIP PROGRAM | |||||||
| PO BOX 794 | PIERRE | SD | 57501 | 460366602 | 501(C)(3) | $5,000 | MAINTAIN ADULT DISABLED PROGRAM |
| SD PUBLIC BROADCASTING | |||||||
| PO BOX 5000 | VERMILLION | SD | 57069 | 237310698 | 501(C)(3) | $18,000 | STATE HOUSE COVERAGE |
| SD TEEN COURT ASSOCIATION | |||||||
| PO BOX 116 | PIERRE | SD | 57501 | 731671950 | 501(C)(3) | $5,000 | OPERATE TEEN COURT SYSTEM |
| EAST RIVER LEGAL SERVICES | |||||||
| 335 N MAIN AVE SUITE 300 | SIOUX FALLS | SD | 57104 | 237101054 | 501(C)(3) | $30,000 | DELIVERY OF CIVIL LEGAL SERVICES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART II | FormAndLineReferenceDesc |
| Explanation | ALL GRANT RECIPIENTS 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 SCHEDULED OR NOT, A REPORT BY MARCH 15 OF THE SUCCEEDING YEAR AND ON THE 15TH OF EACH SECOND MONTH THEREAFTER. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | IT IS THE POLICY OF THE SOUTH DAKOTA BAR FOUNDATION DIRECTORS THAT THE SECRETARY-TREASURER SUBMIT COPIES OF THE IRS FORM 990 TO THE COMMISSIONERS PRIOR TO THE FILING FOR THEIR COLLECTIVE REVIEW. |
| FORM 990, PART VI, SECTION B, 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, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | ACCRUAL TO CASH ADJUSTMENT 12,710. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| STATE BAR OF SOUTH DAKOTA | ||||||||||
| 222 E CAPITOL | PIERRE | SD | 57501 | 460193830 | OBTAIN COOPERATION OF PRACTICING LAWYERS IN SD FOR BETTER JUSTICE ADMIN. | SD | 501(C)(6) | N/A | 0 | |
| ACCESS TO JUSTICE INC | ||||||||||
| 222 E CAPITOL | PIERRE | SD | 57501 | 203203101 | ASSIST POOR CITIZENS WITH LEGAL PROBLEMS AND HELP LAWYERS COMPLY WITH ETHICS | SD | 501(C)(3) | N/A | 0 | LINE 7 |
| SD CONTINUING LEGAL EDUCATION INC | ||||||||||
| 222 E CAPITOL | PIERRE | SD | 57501 | 460432846 | CONTINUING LEGAL EDUCATION | SD | 501(C)(3) | N/A | 0 | LINE 11B, II |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |