BLACK HILLS CHILDRENS RANCH INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BLACK HILLS CHILDRENS RANCH INC (EIN 46-0358693)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-06
IRS object ID: 201311269349301196
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-06T15:49:41-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KETEL THORSTENSON LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3140	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	577093140	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460358693	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BLACK HILLS CHILDREN'S RANCH INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BLAC	NameControl
Phone	6053481608	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1644 CONCOURSE DRIVE	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	57703	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LACA OSSENFORT	Name
Title	ADMINISTRATOR	Title
Phone	6053481608	Phone
Date Signed	2013-03-05	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JEAN SMITH CPA	Name
Phone	6053425630	Phone
Date Prepared	2013-05-06	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	PIONEER CREDIT COUNSELING	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	TODD OSSENFORT PRESIDENT	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1644 CONCOURSE DRIVE	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	57703	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2314954	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.PIONEERCREDIT.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1980	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	TO EDUCATE AND COUNSEL CONSUMERS IN A BROAD RANGE OF FINANCIAL LIFE SKILLS, BUDGETING, RETIREMENT, HOUSING AND CREDIT, PRE-BANKRUPTCY COUNSELING, POST-BANKRUPTCY EDUCATION OR DEBT ISSUES THROUGH FACE TO FACE COUNSELING SESSIONS, TELEPHONE SESSIONS, AND BY CONDUCTING WORKSHOPS AND SEMINARS IN CONJUNCTION WITH THE CURRICULUM OF THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" AND "A NEW DAY" ON-LINE EDUCATION. BY EDUCATING AND PROVIDING THE MUCH NEEDED TOOLS TO CONSUMERS, WE HAVE BENEFITED HUNDREDS OF THOUSANDS OF INDIVIDUALS AND FAMILIES THROUGHOUT THE UNITED STATES. MANY OF THESE INDIVIDUALS AND FAMILIES ARE NOW ON TRACK IN THE MANAGEMENT OF THEIR "FINANCIAL LIFE SKILLS."	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	52	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1000	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2965918	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2304131	ProgramServiceRevenueCY
Investment Income Prior Year	11401	InvestmentIncomePriorYear
Investment Income Current Year	7727	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3219	OtherRevenuePriorYear
Other Revenue Current Year	3096	OtherRevenueCurrentYear
Total Revenue Prior Year	2981538	TotalRevenuePriorYear
Total Revenue Current Year	2314954	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1500	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	500	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1736577	SalariesEtcPriorYear
Salaries Etc Current Year	1329687	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1262065	OtherExpensePriorYear
Other Expenses Current Year	1218229	OtherExpensesCurrentYear
Total Expenses Prior Year	3000142	TotalExpensesPriorYear
Total Expenses Current Year	2548416	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-18604	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-233462	RevenuesLessExpensesCY
Total Assets BOY	1763108	TotalAssetsBOY
Total Assets EOY	1424028	TotalAssetsEOY
Total Liabilities BOY	369106	TotalLiabilitiesBOY
Total Liabilities EOY	256960	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1394002	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1167068	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO EDUCATE AND COUNSEL CONSUMERS IN A BROAD RANGE OF FINANCIAL LIFE SKILLS, BUDGETING, RETIREMENT, HOUSING AND CREDIT, PRE-BANKRUPTCY COUNSELING, POST-BANKRUPTCY EDUCATION OR DEBT ISSUES THROUGH FACE TO FACE COUNSELING SESSIONS, TELEPHONE SESSIONS, AND BY CONDUCTING WORKSHOPS AND SEMINARS IN CONJUNCTION WITH THE CURRICULUM OF THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" AND "A NEW DAY" ON-LINE EDUCATION. BY EDUCATING AND PROVIDING THE MUCH NEEDED TOOLS TO CONSUMERS, WE HAVE BENEFITED HUNDREDS OF THOUSANDS OF INDIVIDUALS AND FAMILIES THROUGHOUT THE UNITED STATES. MANY OF THESE INDIVIDUALS AND FAMILIES ARE NOW ON TRACK IN THE MANAGEMENT OF THEIR "FINANCIAL LIFE SKILLS."	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2082436	Expense
Grants	500	Grants
Revenue	2304131	Revenue
Description	DEBT COUNSELING PROGRAM: THE ORGANIZATION OFFERS SEVERAL OPTIONS TO CONSUMERS SEEKING HELP IN FINANCIAL EDUCATION, BUDGETING AND DEBT MANAGEMENT. A CONSUMER WILL INITIALLY VISIT WITH ONE OF OUR CERTIFIED CREDIT COUNSELORS (CERTIFIED THROUGH THE GUIDELINES OF THE ASSOCIATION OF INDEPENDENT CONSUMER CREDIT COUNSELING AGENCIES - AICCCA) TO DISCUSS THE GOALS OF THE CONSUMER. IF THE CONSUMER IS PRIMARILY SEEKING ASSISTANCE IN ESTABLISHING A MONTHLY BUDGET OR REVIEWING THEIR FINANCIAL SITUATION, THIS WILL BE DONE AT NO CHARGE TO THE CONSUMER AND CAN BE COMPLETED WITHIN AN HOUR OR TWO, WHETHER FACE TO FACE OR BY PHONE, DEPENDING ON THE CONSUMER'S FINANCIAL SITUATION. ON A DAILY BASIS, WE ALSO PROVIDE CONSUMERS WITH HOUSING COUNSELING (AT NO COST), PRE-BANKRUPTCY COUNSELING AND POST-BANKRUPTCY EDUCATION. THERE ARE SOME INSTANCES IN WHICH AFTER THEIR INITIAL CONSULTATION, THE CONSUMER DETERMINES THAT THEY WOULD LIKE OR NEED FURTHER ASSISTANCE IN REDUCING PAYMENTS TO UNSECURED CREDITORS OR DUE TO THEIR BUDGET NOT BEING WITHIN THEIR MEANS. IN SUCH SITUATIONS, A "CERTIFIED CREDIT COUNSELOR" MAY RECOMMEND ENROLLMENT IN OUR "DEBT MANAGEMENT PROGRAM" AS A MEANS OF ADDITIONAL ASSISTANCE AND ONGOING COUNSELING. WE PROVIDE A WIDE RANGE OF INFORMATION THROUGH OUR STATE OF THE ART WEBSITE 24/7,WHICH HAS ACCOUNT INFORMATION FOR THOSE THAT HAVE ENROLLED IN OUR DEBT MANAGEMENT PROGRAM, IN ADDITION TO BEING AVAILABLE BY PHONE MONDAY-FRIDAY,6AM TO 8PM MST, AND SATURDAY, 8AM TO 5PM MST. THE ORGANIZATION IS ALSO A REGISTERED AGENCY THROUGH BUREAU VERITAS CERTIFICATION AND OPERATES A QUALITY MANAGEMENT SYSTEM IN COMPLIANCE WITH THE REQUIREMENTS OF THE INTERNATIONAL STANDARDS ORGANIZATION 9001-2008 AND THE AICCCA "CODE OF PRACTICE," AS WELL AS A PARTICIPANT OF THE BETTER BUSINESS BUREAU CARE PROGRAM. THE ORGANIZATION HAS HAD OVER 300,000 ISSUES OF OUR "PIONEER PILOT" DISBURSED TO CONSUMERS IN THE YEAR 2012. THE PIONEER PILOT IS A BI-MONTHLY FINANCIAL NEWSLETTER, WHICH FEATURES 4 MAIN ARTICLES AND THEN FOCUSES ON THE FOLLOWING AREAS FOR NEW INFORMATION IN EVERY ISSUE: BUDGET BOOSTERS, PENNY PINCHERS CLUB, AND SCAM ALERTS. THE PUBLICATION BEGAN IN NOVEMBER OF 2004 AND HAS BEEN CONTINUED THEREAFTER. WE HAVE BEEN DISTRIBUTING AN AVERAGE OF 50,000 EACH ISSUE. FOR A FREE COPY, PLEASE CONTACT US DIRECTLY. THE ORGANIZATION HAS HAD OVER 74,000 COUNSELING SESSIONS IN THE YEAR OF 2012 ALONE, WITH AN ESTIMATED 737 OF THOSE CONSUMERS DETERMINING THEIR NEEDS TO ENROLL IN OUR "DEBT MANAGEMENT PROGRAM." MANY OF OUR COUNSELING AND EDUCATIONAL SESSIONS ARE PROVIDED AT NO CHARGE TO THE PUBLIC. THE ORGANIZATION COUNSELS ANYONE THAT IS IN NEED OF OUR EDUCATION PROGRAMS AND SERVICES, REGARDLESS OF THEIR ABILITY TO PAY. OUR LATEST EDUCATION PROGRAM, "A NEW DAY," IS AVAILABLE 24/7, AND IN 2012 THERE WERE 39,964 CONSUMERS WHO COMPLETED PART I OF THE COURSE AND 32,132 CONSUMERS WHO COMPLETED PART II OF THE COURSE. IN THE YEAR 2012, THE NUMBER OF ENROLLEES FOR THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" EXCEEDED 5,700. THIS WORKBOOK COVERS BASIC MONEY MANAGEMENT AND FINANCIAL LIFE SKILLS. THE CHAPTERS ARE AS FOLLOWS: PRETEST (THIS HELPS MEASURE THE FINANCIAL LITERACY OF EACH INDIVIDUAL) 1 IDENTIFYING DEBT WARNING SIGNS, 2 SETTING UP A FAMILY BUDGET, 3 TIPS FOR MAKING A BUDGET, 4 SHOPPING GUIDE/BUDGET HELP,5 MONEY MANAGEMENT HELP, 6 CONQUERING YOUR FINANCIAL STRESS, 7 TIPS FOR DEALING WITH YOUR CREDITORS AND PLANNING, PREPARING AND MANAGING YOUR FINANCIAL FUTURE. IT ALSO INCLUDES A FINAL TEST (SUBMITTED TO US FOR GRADING AND RECORDING THE MEASUREMENT OF THEIR SUCCESS) AND A GLOSSARY/APPENDIX (THIS INCLUDES TERMS WHICH APPEAR ON CREDITOR STATEMENTS AND CREDIT REPORTS TO ENHANCE THE CONSUMER'S FINANCIAL LITERACY). THOSE COMPLETING THE COURSE WITH A PASSING GRADE ON THE FINAL TEST, GRADUATED AND RECEIVED A "GRADUATION CERTIFICATE." WE ALSO CONDUCT FREE MONTHLY SEMINARS IN A PUBLIC SETTING HELD AT OUR OFFICES. WE INVITE ALL CONSUMERS THAT HAVE COME IN CONTACT WITH OUR ORGANIZATION, AS WELL AS POST ANNOUNCEMENTS TO THE GENERAL PUBLIC IN COOPERATION WITH THE "CORNERSTONE RESCUE MISSION" IN RAPID CITY, "PRAIRIE WINDS CASINO" IN PINE RIDGE, SD AND "LAKOTA FUND" LOCATED IN KYLE, SD ON THE PINE RIDGE INDIAN RESERVATION. THIS YEAR, WE CONDUCTED A "UNDERSTANDING CREDIT" WORKSHOP EACH SEMESTER WITH RAPID CITY CENTRAL HIGH SCHOOL'S PERSONAL FINANCE CLASS. OUR SUCCESS STORIES AND TESTIMONIALS FROM CONSUMERS ARE OVERWHELMING. JUST ONE QUOTE FROM THE LAST YEAR: J. SINE - "THIS BANKRUPTCY HAS BEEN ONE OF THE MOST STRESSFUL THINGS I HAVE BEEN THROUGH IN YEARS. YOUR COUNSELING AND EDUCATION HAS MADE THE PROCESS LESS STRESSFUL. THE STAFF YOU HAVE FOR HELP ARE THE MOST CONSIDERATE PEOPLE I HAVE DEALT WITH SINCE I BEGAN THE PROCESS. THERE WAS NOT A TIME THAT I NEEDED HELP THAT YOU WERE NOT THERE FOR ME. FROM THE BOTTOM OF MY HEART, I THANK YOU. I WILL LET OTHERS KNOW HOW HELPFUL YOU WERE AND RECOMMEND FOR ANYONE GOING THROUGH THIS SAME THING. ONCE AGAIN, THANK YOU"	Description
Total Program Service Expense	2082436	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	13	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	52	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MICHAEL SOLANO TREASURER	NamePerson
Telephone Number	6053481608	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1644 CONCOURSE DR	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	57703	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
TODD OSSENFORT
PRES/COO	45.00	X	X	121717	0	14072
MICHAEL ZARLE
DIRECTOR	2.00	X		0	0	0
LEON WIKLE
DIRECTOR	1.00	X		0	0	0
PAULO NACCARATI
DIRECTOR	1.00	X		0	0	0
ALAN MAAS
DIRECTOR	1.00	X		0	0	0
LACA OSSENFORT
SECR/ADMINIS	45.00		X	160612	0	4219
MICHAEL SOLANO
CFO/TREAS	42.00		X	101699	0	39
ANNIE EDWARDS
VPCOUNSELING	48.00		X	63534	0	2483

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	447562	TotalReportableCompFromOrg
Total Other Compensation	20813	TotalOtherCompensation
Number Individuals GT100 K	3	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
VENABLE LLP
PO BOX 62727	BALTIMORE	MD	21264	LEGAL SERVICES	237865
3C INCORPORATED
8930 STANFORD BOULEVARD	COLUMBIA	MD	21045	ADVERTISING	160100

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
DEBT COUNSELING FEES	624100	1970152	1970152
GRANTS - CREDITORS	624100	182899	182899
FAIR SHARE - CREDITORS	624100	146030	146030
HOUSING COUNSELING FEES	624100	5050	5050

Field	Value	IRS element (for citing)
Total Program Service Revenue	2304131	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	7727	TotalRevenueColumn
Exclusion	$7,727	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	624100	BusinessCode
Total Revenue Column	3096	TotalRevenueColumn
Related Or Exempt Function Income	3096	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	3096	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2314954	TotalRevenueColumn
Related Or Exempt Function Income	2307227	RelatedOrExemptFunctionIncome
Exclusion	$7,727	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	500	Total
Program Services	500	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	468375	Total
Program Services	362085	ProgramServices
Management And General	106290	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	709801	Total
Program Services	567841	ProgramServices
Management And General	141960	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	59046	Total
Program Services	44301	ProgramServices
Management And General	14745	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	92465	Total
Program Services	73972	ProgramServices
Management And General	18493	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	119922	Total
Program Services	11992	ProgramServices
Management And General	107930	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12137	Total
Program Services	11530	ProgramServices
Management And General	607	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	69011	Total
Program Services	62301	ProgramServices
Management And General	6710	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	264356	Total
Program Services	264356	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	186444	Total
Program Services	180120	ProgramServices
Management And General	6324	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	33127	Total
Program Services	31214	ProgramServices
Management And General	1913	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	254689	Total
Program Services	240765	ProgramServices
Management And General	13924	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	28480	Total
Program Services	27790	ProgramServices
Management And General	690	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	24901	Total
Program Services	24901	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	5722	Total
Management And General	5722	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	110761	Total
Program Services	105223	ProgramServices
Management And General	5538	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	8801	Total
Program Services	8801	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CLIENT EDUCATION	39721	39721
IMPAIRMENT LOSS	33000		33000
DUES AND SUBSCRIPTIONS	19559	18581	978
CREDIT REPORTS	6442	6442

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1156	Total
Management And General	1156	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2548416	Total
Program Services	2082436	ProgramServices
Management And General	465980	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	95667	BOY
EOY	107332	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	816801	BOY
EOY	591967	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	42062	BOY
EOY	29579	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	40861	BOY
EOY	46658	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1020613	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	449324	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	664041	BOY
EOY	571289	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	70676	BOY
EOY	77203	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	33000	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1763108	BOY
EOY	1424028	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	180918	BOY
EOY	55615	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	58111	BOY
EOY	107004	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	130077	BOY
EOY	94341	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	369106	BOY
EOY	256960	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1394002	BOY
EOY	1167068	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1394002	BOY
EOY	1167068	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1763108	BOY
EOY	1424028	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-233462	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	6528	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	1000	CurrentTaxYearMinus1Year
Total	1000	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3194333	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4086546	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3882522	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2969137	CurrentTaxYearMinus1Year
Current Tax Year	2307227	CurrentTaxYear
Total	16439765	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3194333	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4086546	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3882522	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2970137	CurrentTaxYearMinus1Year
Current Tax Year	2307227	CurrentTaxYear
Total	16440765	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	304142	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	193538	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	90499	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	57045	CurrentTaxYearMinus1Year
Current Tax Year	97677	CurrentTaxYear
Total	742901	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	304142	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	193538	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	90499	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	57045	CurrentTaxYearMinus1Year
Current Tax Year	97677	CurrentTaxYear
Total	742901	Total

Field	Value	IRS element (for citing)
Public Support Total509	15697864	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	11219	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13434	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	16360	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11401	CurrentTaxYearMinus1Year
Current Tax Year	7727	CurrentTaxYear
Total	60141	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	11219	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13434	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	16360	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11401	CurrentTaxYearMinus1Year
Current Tax Year	7727	CurrentTaxYear
Total	60141	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3205552	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4099980	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3898882	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2981538	CurrentTaxYearMinus1Year
Current Tax Year	2314954	CurrentTaxYear
Total	16500906	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.95130	PublicSupportPercentage509
Prior Year Support Percentage	0.93320	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	290149	OtherCostOrOtherBasis
Depreciation	57306	Depreciation
Book Value	232843	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	730464	OtherCostOrOtherBasis
Depreciation	392018	Depreciation
Book Value	338446	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	571289	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	2321482	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	6528	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	6528	RevenueNotRptdF990
Revenue Subtotal	2314954	RevenueSubtotal
Total Revenue Per Form990	2314954	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2548416	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2548416	ExpensesSubtotal
Total Expenses Per Form990	2548416	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ESCROW LIABILITY ARRANGEMENT EXPLANATION	SCHEDULE D, PAGE 2, PART IV, LINE 2B	UNDER THE ORGANIZATION'S DEBT MANAGEMENT PROGRAM, CLIENTS REMIT PAYMENT TO THEIR ESCROW ACCOUNT. THIS PAYMENT IS THEN REMITTED TO THE CLIENT'S VARIOUS CREDITORS.
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	AT DECEMBER 31, 2012, THE ORGANIZATION BELIEVES THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. IN ACCORDANCE WITH THE APPLICABLE STATUTE OF LIMITATIONS, THE ORGANIZATION'S TAX RETURNS COULD BE AUDITED BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED DECEMBER 31, 2009 TO 2012.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Substantiation Required	true	SubstantiationRequired
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	LACA OSSENFORT	NamePerson
Title	SECRADMINIS	Title
Base Compensation Filing Org	160612	BaseCompensationFilingOrg
Deferred Comp Filing Org	11	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	4208	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	164831	TotalCompensationFilingOrg

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (8 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
SJD HOLDINGS
SEE BELOW	149706	LEASE OF BUILDING	false
OZCORP HOLDINGS
SEE BELOW	14560	LEASE OF BUILDING	false
DJS HOLDINGS LLC
SEE BELOW	2810	BLDG/PKG LOT REPAIRS	false
MAXIE EDWARDS
FAMILY MEMBER	12412	COMPENSATION	false
DANIELLE OSSENFORT
FAMILY MEMBER	10388	COMPENSATION	false
MARILYN BEATON
FAMILY MEMBER	17741	COMPENSATION	false
REBECCA LANCASTER
FAMILY MEMBER	29342	COMPENSATION	false
JACOB OSSENFORT
FAMILY MEMBER	20516	COMPENSATION	false

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE L PART V	ReturnReference
Explanation	PART IV LINES 1 AND 2 TODD OSSENFORT COO AND BOARD PRESIDENT AND LACA OSSENFORT ADMINISTRATOR AND BOARD SECRETARY OWN SJD HOLDINGS LLC OZCORP HOLDINGS LLC AND DJS HOLDINGS LLC SJD HOLDINGS LLC AND OZCORP HOLDINGS LLC LEASE FACILITIES TO THE ORGANIZATION THE LEASE AGREEMENTS ARE APPROVED BY THE BOARD OF DIRECTORS TODD OSSENFORT ABSTAINS FROM THE VOTE AND LACA OSSENFORT IS NOT A VOTING MEMBER OF THE BOARD OF DIRECTORS AND ARE CONSIDERED TO BE IN THE NORMAL COURSE OF BUSINESS DUE DILIGENCE IS PERFORMED ANNUALLY WHERE A LOCAL INDEPENDENT REALTOR PROVIDES AREA LEASE COMPARISONS FOR A COST PER SQUARE FOOT COMPARISON OF SIMILAR PROPERTY THIS COMPARISON IS REVIEWED BY THE BOARD OF DIRECTORS	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO EDUCATE AND COUNSEL CONSUMERS IN A BROAD RANGE OF FINANCIAL LIFE SKILLS, BUDGETING, RETIREMENT, HOUSING AND CREDIT, PRE-BANKRUPTCY COUNSELING, POST-BANKRUPTCY EDUCATION OR DEBT ISSUES THROUGH FACE TO FACE COUNSELING SESSIONS, TELEPHONE SESSIONS, AND BY CONDUCTING WORKSHOPS AND SEMINARS IN CONJUNCTION WITH THE CURRICULUM OF THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" AND "A NEW DAY" ON-LINE EDUCATION. BY EDUCATING AND PROVIDING THE MUCH NEEDED TOOLS TO CONSUMERS, WE HAVE BENEFITED HUNDREDS OF THOUSANDS OF INDIVIDUALS AND FAMILIES THROUGHOUT THE UNITED STATES. MANY OF THESE INDIVIDUALS AND FAMILIES ARE NOW ON TRACK IN THE MANAGEMENT OF THEIR "FINANCIAL LIFE SKILLS."
FIRST ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4A	COST), PRE-BANKRUPTCY COUNSELING AND POST-BANKRUPTCY EDUCATION. THERE ARE SOME INSTANCES IN WHICH AFTER THEIR INITIAL CONSULTATION, THE CONSUMER DETERMINES THAT THEY WOULD LIKE OR NEED FURTHER ASSISTANCE IN REDUCING PAYMENTS TO UNSECURED CREDITORS OR DUE TO THEIR BUDGET NOT BEING WITHIN THEIR MEANS. IN SUCH SITUATIONS, A "CERTIFIED CREDIT COUNSELOR" MAY RECOMMEND ENROLLMENT IN OUR "DEBT MANAGEMENT PROGRAM" AS A MEANS OF ADDITIONAL ASSISTANCE AND ONGOING COUNSELING. WE PROVIDE A WIDE RANGE OF INFORMATION THROUGH OUR STATE OF THE ART WEBSITE 24/7,WHICH HAS ACCOUNT INFORMATION FOR THOSE THAT HAVE ENROLLED IN OUR DEBT MANAGEMENT PROGRAM, IN ADDITION TO BEING AVAILABLE BY PHONE MONDAY-FRIDAY,6AM TO 8PM MST, AND SATURDAY, 8AM TO 5PM MST. THE ORGANIZATION IS ALSO A REGISTERED AGENCY THROUGH BUREAU VERITAS CERTIFICATION AND OPERATES A QUALITY MANAGEMENT SYSTEM IN COMPLIANCE WITH THE REQUIREMENTS OF THE INTERNATIONAL STANDARDS ORGANIZATION 9001-2008 AND THE AICCCA "CODE OF PRACTICE," AS WELL AS A PARTICIPANT OF THE BETTER BUSINESS BUREAU CARE PROGRAM. THE ORGANIZATION HAS HAD OVER 300,000 ISSUES OF OUR "PIONEER PILOT" DISBURSED TO CONSUMERS IN THE YEAR 2012. THE PIONEER PILOT IS A BI-MONTHLY FINANCIAL NEWSLETTER, WHICH FEATURES 4 MAIN ARTICLES AND THEN FOCUSES ON THE FOLLOWING AREAS FOR NEW INFORMATION IN EVERY ISSUE: BUDGET BOOSTERS, PENNY PINCHERS CLUB, AND SCAM ALERTS. THE PUBLICATION BEGAN IN NOVEMBER OF 2004 AND HAS BEEN CONTINUED THEREAFTER. WE HAVE BEEN DISTRIBUTING AN AVERAGE OF 50,000 EACH ISSUE. FOR A FREE COPY, PLEASE CONTACT US DIRECTLY. THE ORGANIZATION HAS HAD OVER 74,000 COUNSELING SESSIONS IN THE YEAR OF 2012 ALONE, WITH AN ESTIMATED 737 OF THOSE CONSUMERS DETERMINING THEIR NEEDS TO ENROLL IN OUR "DEBT MANAGEMENT PROGRAM." MANY OF OUR COUNSELING AND EDUCATIONAL SESSIONS ARE PROVIDED AT NO CHARGE TO THE PUBLIC. THE ORGANIZATION COUNSELS ANYONE THAT IS IN NEED OF OUR EDUCATION PROGRAMS AND SERVICES, REGARDLESS OF THEIR ABILITY TO PAY. OUR LATEST EDUCATION PROGRAM, "A NEW DAY," IS AVAILABLE 24/7, AND IN 2012 THERE WERE 39,964 CONSUMERS WHO COMPLETED PART I OF THE COURSE AND 32,132 CONSUMERS WHO COMPLETED PART II OF THE COURSE. IN THE YEAR 2012, THE NUMBER OF ENROLLEES FOR THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" EXCEEDED 5,700. THIS WORKBOOK COVERS BASIC MONEY MANAGEMENT AND FINANCIAL LIFE SKILLS. THE CHAPTERS ARE AS FOLLOWS: PRETEST (THIS HELPS MEASURE THE FINANCIAL LITERACY OF EACH INDIVIDUAL) 1 IDENTIFYING DEBT WARNING SIGNS, 2 SETTING UP A FAMILY BUDGET, 3 TIPS FOR MAKING A BUDGET, 4 SHOPPING GUIDE/BUDGET HELP,5 MONEY MANAGEMENT HELP, 6 CONQUERING YOUR FINANCIAL STRESS, 7 TIPS FOR DEALING WITH YOUR CREDITORS AND PLANNING, PREPARING AND MANAGING YOUR FINANCIAL FUTURE. IT ALSO INCLUDES A FINAL TEST (SUBMITTED TO US FOR GRADING AND RECORDING THE MEASUREMENT OF THEIR SUCCESS) AND A GLOSSARY/APPENDIX (THIS INCLUDES TERMS WHICH APPEAR ON CREDITOR STATEMENTS AND CREDIT REPORTS TO ENHANCE THE CONSUMER'S FINANCIAL LITERACY). THOSE COMPLETING THE COURSE WITH A PASSING GRADE ON THE FINAL TEST, GRADUATED AND RECEIVED A "GRADUATION CERTIFICATE." WE ALSO CONDUCT FREE MONTHLY SEMINARS IN A PUBLIC SETTING HELD AT OUR OFFICES. WE INVITE ALL CONSUMERS THAT HAVE COME IN CONTACT WITH OUR ORGANIZATION, AS WELL AS POST ANNOUNCEMENTS TO THE GENERAL PUBLIC IN COOPERATION WITH THE "CORNERSTONE RESCUE MISSION" IN RAPID CITY, "PRAIRIE WINDS CASINO" IN PINE RIDGE, SD AND "LAKOTA FUND" LOCATED IN KYLE, SD ON THE PINE RIDGE INDIAN RESERVATION. THIS YEAR, WE CONDUCTED A "UNDERSTANDING CREDIT" WORKSHOP EACH SEMESTER WITH RAPID CITY CENTRAL HIGH SCHOOL'S PERSONAL FINANCE CLASS. OUR SUCCESS STORIES AND TESTIMONIALS FROM CONSUMERS ARE OVERWHELMING. JUST ONE QUOTE FROM THE LAST YEAR: J. SINE - "THIS BANKRUPTCY HAS BEEN ONE OF THE MOST STRESSFUL THINGS I HAVE BEEN THROUGH IN YEARS. YOUR COUNSELING AND EDUCATION HAS MADE THE PROCESS LESS STRESSFUL. THE STAFF YOU HAVE FOR HELP ARE THE MOST CONSIDERATE PEOPLE I HAVE DEALT WITH SINCE I BEGAN THE PROCESS. THERE WAS NOT A TIME THAT I NEEDED HELP THAT YOU WERE NOT THERE FOR ME. FROM THE BOTTOM OF MY HEART, I THANK YOU. I WILL LET OTHERS KNOW HOW HELPFUL YOU WERE AND RECOMMEND FOR ANYONE GOING THROUGH THIS SAME THING. ONCE AGAIN, THANK YOU"
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	TODD OSSENFORT LACA OSSENFORT PRES/COO SEC/ADMINIST FAMILY RELATIONSHIP TODD OSSENFORT LACA OSSENFORT PRES/COO SEC/ADMINIST BUSINESS RELATIONSHIP LACA OSSENFORT ANNIE EDWARDS SEC/ADMINST VP/DIRECTOR FAMILY RELATIONSHIP
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA AND EMAILED IN DRAFT FORM TO ALL MEMBERS OF THE GOVERNING BODY, THE ADMINISTRATOR, AND THE CFO FOR THEIR REVIEW AND CONCURRENCE PRIOR TO FILING WITH THE IRS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION CONTINUALLY MONITORS PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AS TRANSACTIONS OCCUR. THE CONFLICT OF INTEREST POLICY INCLUDES ALL TRUSTEES, OFFICERS, AGENTS, EMPLOYEES, AND INDEPENDENT CONTRACTORS OF THE ORGANIZATION, AND THE CHAIRMAN OF THE BOARD IS RESPONSIBLE FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. THESE INDIVIDUALS ARE ALSO REQUIRED TO IMMEDIATELY DISCLOSE ANY REAL OR APPARANT CONFLICT OF INTEREST THAT THEY DISCOVER OR THAT IS BROUGHT TO THEIR ATTENTION IN CONNECTION WITH THE ORGANIZATION'S ACTIVITIES. IN ADDITION, AN ANNUAL DISCLOSURE STATEMENT IS CIRCULATED TO ALL BOARD MEMBERS, OFFICERS, AND CERTAIN IDENTIFIED AGENTS AND EMPLOYEES TO ASSIST THEM IN CONSIDERING SUCH DISCLOSURES. WHEN SUCH A CONFLICT IS DISCOVERED,IT IS NOTED IN THE RECORD OF THE MINUTES OF THE BOARD OF DIRECTORS. THOSE INVOLVED IN THE CONFLICT ARE PRECLUDED FROM PARTICIPATING IN DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO THE SUBJECT OF THE CONFLICT, USING PERSONAL INFLUENCE TO AFFECT DELIBERATIONS, MAKING MOTIONS, VOTING, EXECUTING AGREEMENTS, OR TAKING SIMILAR ACTIONS ON BEHALF OF THE ORGANIZATION WHERE THE CONFLICT OF INTEREST MIGHT PERTAIN BY LAW, AGREEMENT, OR OTHERWISE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE GOVERNING BODY APPROVES ANNUAL COMPENSATION FOR TOP MANAGEMENT OFFICIALS, OFFICERS, AND KEY EMPLOYEES. SPREADSHEETS ARE PREPARED FOR REVIEW THAT INCLUDE CURRENT WAGES, AS WELL AS COMPARISONS WITH THE SOUTH DAKOTA OCCUPATIONAL WAGE PUBLICATION AND THE ABBOTT LANGER ASSOCIATION SURVEYS. THE TOP MANAGEMENT OFFICIAL IS THE ADMINISTRATOR. THIS INDIVIDUAL IS EXCLUDED FROM BOARD SALARY DISCUSSIONS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	SEE FORM 990, PART VI, LINE 15A -- ALL OFFICERS AND KEY EMPLOYEES FOLLOW THE PROCESS UTILIZED FOR DETERMINING COMPENSATION OF THE TOP MANAGEMENT OFFICIAL AS DESCRIBED ABOVE. THE PROCESS IS CONDUCTED ANNUALLY AND INCLUDES THE COO, CFO, AND THE VICE PRESIDENT OF COUNSELING. THESE INDIVIDUALS ARE EXCLUDED FROM BOARD SALARY DISCUSSIONS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING AVAILABLE ITS FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, FORMS 990, AND FORMS 990-T FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS (CURRENTLY NOT APPLICABLE BECAUSE THE ORGANIZATION HAS NOT BEEN REQUIRED TO FILE A FORM 990-T FOR ANY OF ITS THREE MOST RECENTLY COMPLETED TAX YEARS). HOWEVER, AS SECTION 6104 DOES NOT REQUIRE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, THE ORGANIZATION HAS CHOSEN NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION.