BLACK HILLS CHILDRENS RANCH INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BLACK HILLS CHILDRENS RANCH INC (EIN 46-0358693)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-05-15
- IRS object ID
- 201231369349301993
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-05-15T10:13:14-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | 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 | 2011-01-01 | 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 | 2012-05-03 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEAN SMITH CPA | Name |
| Phone | 6053425630 | Phone |
| Date Prepared | 2012-05-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 2981538 | 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." 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 | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 86 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 1000 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3987162 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2965918 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6424 | InvestmentIncomePriorYear |
| Investment Income Current Year | 11401 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3326 | OtherRevenuePriorYear |
| Other Revenue Current Year | 3219 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3996912 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2981538 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1047 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1500 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2128700 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1736577 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1858146 | OtherExpensePriorYear |
| Other Expenses Current Year | 1262065 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3987893 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3000142 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 9019 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -18604 | RevenuesLessExpensesCY |
| Total Assets BOY | 1761894 | TotalAssetsBOY |
| Total Assets EOY | 1763108 | TotalAssetsEOY |
| Total Liabilities BOY | 342180 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 369106 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1419714 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1394002 | 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." 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 | 2364491 | Expense |
| Grants | 1500 | Grants |
| Revenue | 2965918 | 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 WHETHER OR NOT THEY WOULD LIKE OR NEED FURTHER ASSISTANCE IN REDUCING PAYMENTS TO UNSECURED CREDITORS OR DUE TO THEIR BUDGET NOT BEING WITHIN THEIR MEANS. THEN THE CERTIFIED CREDIT COUNSELOR WILL HELP THEM ESTABLISH A NEW PAYMENT THROUGH OUR "DEBT MANAGEMENT PROGRAM." 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 203,000 ISSUES OF OUR "PIONEER PRESS" DISBURSED TO CONSUMERS IN THE YEAR 2011. THE PIONEER PRESS 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 33,875 EACH ISSUE. FOR A FREE COPY, PLEASE CONTACT US DIRECTLY. THE ORGANIZATION HAS HAD OVER 87,000 COUNSELING SESSIONS IN THE YEAR OF 2011 ALONE, WITH AN ESTIMATED 251 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. WE HAD APPROXIMATELY 18% OF ALL CONSUMERS ENROLLED ON THE DEBT MANAGEMENT PROGRAM GRADUATE ON A MONTHLY BASIS IN 2011. THIS COMES OUT TO AN ESTIMATED NUMBER OF 316 CONSUMERS THAT PAID OFF THEIR DEBT THROUGH OUR DEBT MANAGEMENT PROGRAM IN 2011. IN THE YEAR 2011, THE NUMBER OF ENROLLEES FOR THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" EXCEEDED 6,000. 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 ANOUNCEMENTS TO THE GENERAL PUBLIC IN COOPERATION WITH THE CORNERSTONE RESCUE MISSION IN RAPID CITY, SD, PRAIRIE WINDS CASINO IN PINE RIDGE, SD AND LAKOTA FUND IN KYLE, SD ON THE PINE RIDGE INDIAN RESERVATION. IN THE YEAR 2011, OUR AVERAGE CONSUMER HAD A TOTAL OF 9,636 OF UNSECURED DEBT, WHICH THEY ENROLLED ON OUR "DEBT MANAGEMENT PROGRAM." THE AVERAGE PAYMENT RECEIVED FROM THOSE SAME CONSUMERS, FOR THE BENEFIT OF THEIR UNSECURED CREDITORS, WAS 355, WHICH COMES FROM THEIR AVERAGE MONTHLY HOUSEHOLD INCOME OF 2,657 OR 31,884 ANNUALLY. WE ESTIMATE THAT THE AVERAGE REDUCTION IN INTEREST RATES TO THOSE CONSUMERS ENROLLING ON THE DEBT MANAGEMENT PROGRAM AND BASED ON DATA AS OF 3/31/12, IS ABOUT 11.9%. THE CONSUMER'S INITIAL INTEREST RATE PRIOR TO THE DEBT MANAGEMENT PROGRAM IS AN AVERAGE OF 20%. OUR SUCCESS STORIES AND TESTIMONIALS FROM CONSUMERS ARE OVERWHELMING. JUST ONE QUOTE FROM THE LAST YEAR: M. JENKINS - "WONDERFUL ORGANIZATION CANNOT THANK YOU ENOUGH FOR YOUR OUTSTANDING ASSISTANCE." | Description |
| Total Program Service Expense | 2364491 | 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 |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 10 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 86 | 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 | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | 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 (9 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 | 119058 | 0 | 3545 |
| 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 | |
| SONYA MAAS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LACA OSSENFORT | ||||||
| SECR/ADMINIS | 45.00 | X | 165502 | 0 | 48 | |
| MICHAEL SOLANO | ||||||
| CFO/TREAS | 45.00 | X | 80403 | 0 | 48 | |
| ANNIE EDWARDS | ||||||
| VPCOUNSELING | 50.00 | X | 65517 | 0 | 3524 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 430480 | TotalReportableCompFromOrg |
| Total Other Compensation | 7165 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| LIQUID COMPANIES LLC | |||||
| PO BOX 9729 | RAPID CITY | SD | 57709 | SOFTWARE DEVEL | 110970 |
| WELLMARK | |||||
| 1601 W MADISON | SIOUX FALLS | SD | 57104 | HEALTH INSUR | 109038 |
| VENABLE LLP | |||||
| PO BOX 62727 | BALTIMORE | MD | 21264 | LEGAL SERVICES | 104134 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| All Other Contributions | 1000 | AllOtherContributions |
| Total Contributions | 1000 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| DEBT COUNSELING FEES | 624100 | 2674986 | 2674986 |
| FAIR SHARE - CREDITORS | 624100 | 168066 | 168066 |
| GRANTS - CREDITORS | 624100 | 122566 | 122566 |
| HOUSING COUNSELING FEES | 624100 | 300 | 300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2965918 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11401 | TotalRevenueColumn |
| Exclusion | $11,401 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 624100 | BusinessCode |
| Total Revenue Column | 3219 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3219 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3219 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2981538 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2969137 | RelatedOrExemptFunctionIncome |
| Exclusion | $11,401 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1500 | Total |
| Program Services | 1500 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 437645 | Total |
| Program Services | 350116 | ProgramServices |
| Management And General | 87529 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1061744 | Total |
| Program Services | 849395 | ProgramServices |
| Management And General | 212349 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121830 | Total |
| Program Services | 104889 | ProgramServices |
| Management And General | 16941 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115358 | Total |
| Program Services | 92286 | ProgramServices |
| Management And General | 23072 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 232959 | Total |
| Management And General | 232959 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14683 | Total |
| Program Services | 13949 | ProgramServices |
| Management And General | 734 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35981 | Total |
| Program Services | 35439 | ProgramServices |
| Management And General | 542 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 131972 | Total |
| Program Services | 131972 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 257403 | Total |
| Program Services | 241123 | ProgramServices |
| Management And General | 16280 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37800 | Total |
| Program Services | 35520 | ProgramServices |
| Management And General | 2280 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 272367 | Total |
| Program Services | 254848 | ProgramServices |
| Management And General | 17519 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34891 | Total |
| Program Services | 33542 | ProgramServices |
| Management And General | 1349 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28091 | Total |
| Program Services | 28091 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7611 | Total |
| Program Services | 7611 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116233 | Total |
| Program Services | 110421 | ProgramServices |
| Management And General | 5812 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27942 | Total |
| Program Services | 12173 | ProgramServices |
| Management And General | 15769 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CLIENT EDUCATION | 39675 | 39675 | |
| DUES AND SUBSCRIPTIONS | 19692 | 18707 | 985 |
| CREDIT REPORTS | 3234 | 3234 | |
| BUSINESS PROMOTION | 1531 | 1531 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3000142 | Total |
| Program Services | 2364491 | ProgramServices |
| Management And General | 635651 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101740 | BOY |
| EOY | 95667 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 796514 | BOY |
| EOY | 816801 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63460 | BOY |
| EOY | 42062 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61184 | BOY |
| EOY | 40861 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1029169 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 365128 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 661215 | BOY |
| EOY | 664041 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77781 | BOY |
| EOY | 70676 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 33000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1761894 | BOY |
| EOY | 1763108 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93695 | BOY |
| EOY | 180918 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84437 | BOY |
| EOY | 58111 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 164048 | BOY |
| EOY | 130077 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 342180 | BOY |
| EOY | 369106 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1419714 | BOY |
| EOY | 1394002 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1419714 | BOY |
| EOY | 1394002 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1761894 | BOY |
| EOY | 1763108 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -18604 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -7108 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| 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 | 1000 | CurrentTaxYear |
| Total | 1000 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2860701 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3194333 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4086546 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3882522 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2969137 | CurrentTaxYear |
| Total | 16993239 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2860701 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3194333 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4086546 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3882522 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2970137 | CurrentTaxYear |
| Total | 16994239 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 421140 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 304142 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 193538 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 90499 | CurrentTaxYearMinus1Year |
| Current Tax Year | 57045 | CurrentTaxYear |
| Total | 1066364 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 421140 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 304142 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 193538 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 90499 | CurrentTaxYearMinus1Year |
| Current Tax Year | 57045 | CurrentTaxYear |
| Total | 1066364 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 15927875 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 21569 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11219 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 13434 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16360 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11401 | CurrentTaxYear |
| Total | 73983 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 21569 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11219 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 13434 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16360 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11401 | CurrentTaxYear |
| Total | 73983 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2882270 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3205552 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4099980 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3898882 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2981538 | CurrentTaxYear |
| Total | 17068222 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.93320 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.90590 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00000 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | true | IncludedOnFS |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 280090 | OtherCostOrOtherBasis |
| Depreciation | 127636 | Depreciation |
| Book Value | 152454 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 749079 | OtherCostOrOtherBasis |
| Depreciation | 237492 | Depreciation |
| Book Value | 511587 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 664041 | TotalOfBookValueLandBuildings |
| Total Revenue | 2981538 | TotalRevenue |
| Total Expenses | 3000142 | TotalExpenses |
| Excess Or Deficit For Year | -18604 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -7106 | NetUnrealizedGLOnInvestments |
| Other | -$2 | OtherAmount |
| Total Adjustments | -7108 | TotalAdjustments |
| Excess Or Deficit Per FS | -25712 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2974432 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -7106 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -7106 | RevenueNotRptdF990 |
| Revenue Subtotal | 2981538 | RevenueSubtotal |
| Total Revenue Per Form990 | 2981538 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3000144 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 3000144 | ExpensesSubtotal |
| Other Expenses Not Included | -2 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | -2 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3000142 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 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 | ACCOUNTING STANDARDS PRESCRIBE A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. AT DECEMBER 31, 2011, THE ORGANIZATION BELIEVES THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. IN ACCORDANCE WITH THE APPLICABLE STATUE OF LIMITATIONS, THE ORGANIZATION'S TAX RETURNS COULD BE AUDITED BY THE INTERNAL REVENUE SERVICE FOR THE YEAR ENDED DECEMBER 31, 2008 TO 2011. |
| RECONCILIATION OF CHANGES - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 8 | ROUNDING -2 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 4B | ROUNDING -2 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
| Base Compensation Filing Org | 165502 | BaseCompensationFilingOrg |
| Deferred Comp Filing Org | 15 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 33 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 165550 | 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 | 24960 | LEASE OF BUILDING | false |
| DJS HOLDINGS LLC | |||
| SEE BELOW | 1061 | GIFT CERTIFICATES | false |
| MAXIE EDWARDS | |||
| FAMILY MEMBER | 33605 | COMPENSATION | false |
| DANIELLE OSSENFORT | |||
| FAMILY MEMBER | 25291 | COMPENSATION | false |
| MARILYN BEATON | |||
| FAMILY MEMBER | 16435 | COMPENSATION | false |
| REBECCA LANCASTER | |||
| FAMILY MEMBER | 29766 | COMPENSATION | false |
| JACOB OSSENFORT | |||
| FAMILY MEMBER | 21324 | 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 ON AREA COMPARISONS FOR COST PER SQUARE FOOT OF SIMILAR PROPERTY | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 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." 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 WHETHER OR NOT THEY WOULD LIKE OR NEED FURTHER ASSISTANCE IN REDUCING PAYMENTS TO UNSECURED CREDITORS OR DUE TO THEIR BUDGET NOT BEING WITHIN THEIR MEANS. THEN THE CERTIFIED CREDIT COUNSELOR WILL HELP THEM ESTABLISH A NEW PAYMENT THROUGH OUR "DEBT MANAGEMENT PROGRAM." 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 203,000 ISSUES OF OUR "PIONEER PRESS" DISBURSED TO CONSUMERS IN THE YEAR 2011. THE PIONEER PRESS 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 33,875 EACH ISSUE. FOR A FREE COPY, PLEASE CONTACT US DIRECTLY. THE ORGANIZATION HAS HAD OVER 87,000 COUNSELING SESSIONS IN THE YEAR OF 2011 ALONE, WITH AN ESTIMATED 251 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. WE HAD APPROXIMATELY 18% OF ALL CONSUMERS ENROLLED ON THE DEBT MANAGEMENT PROGRAM GRADUATE ON A MONTHLY BASIS IN 2011. THIS COMES OUT TO AN ESTIMATED NUMBER OF 316 CONSUMERS THAT PAID OFF THEIR DEBT THROUGH OUR DEBT MANAGEMENT PROGRAM IN 2011. IN THE YEAR 2011, THE NUMBER OF ENROLLEES FOR THE "SIMPLIFIED GUIDE TO FINANCIAL LIFE SKILLS" EXCEEDED 6,000. 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 ANOUNCEMENTS TO THE GENERAL PUBLIC IN COOPERATION WITH THE CORNERSTONE RESCUE MISSION IN RAPID CITY, SD, PRAIRIE WINDS CASINO IN PINE RIDGE, SD AND LAKOTA FUND IN KYLE, SD ON THE PINE RIDGE INDIAN RESERVATION. IN THE YEAR 2011, OUR AVERAGE CONSUMER HAD A TOTAL OF 9,636 OF UNSECURED DEBT, WHICH THEY ENROLLED ON OUR "DEBT MANAGEMENT PROGRAM." THE AVERAGE PAYMENT RECEIVED FROM THOSE SAME CONSUMERS, FOR THE BENEFIT OF THEIR UNSECURED CREDITORS, WAS 355, WHICH COMES FROM THEIR AVERAGE MONTHLY HOUSEHOLD INCOME OF 2,657 OR 31,884 ANNUALLY. WE ESTIMATE THAT THE AVERAGE REDUCTION IN INTEREST RATES TO THOSE CONSUMERS ENROLLING ON THE DEBT MANAGEMENT PROGRAM AND BASED ON DATA AS OF 3/31/12, IS ABOUT 11.9%. THE CONSUMER'S INITIAL INTEREST RATE PRIOR TO THE DEBT MANAGEMENT PROGRAM IS AN AVERAGE OF 20%. OUR SUCCESS STORIES AND TESTIMONIALS FROM CONSUMERS ARE OVERWHELMING. JUST ONE QUOTE FROM THE LAST YEAR: M. JENKINS - "WONDERFUL ORGANIZATION CANNOT THANK YOU ENOUGH FOR YOUR OUTSTANDING ASSISTANCE." |
| RELATED PARTY INFORMATION AMONG OFFICERS | FORM 990, PAGE 6, PART VI, LINE 2 | TODD OSSENFORT LACA OSSENFORT PRES/COO SEC/ADMINIST FAMILY RELATIONSHIP ALAN MAAS SONYA MAAS DIRECTOR DIRECTOR 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 DOES NOT MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, AS NO SUCH REQUESTS HAVE HISTORICALLY BEEN RECEIVED. |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 5 | UNREALIZED LOSS ON INVESTMENTS |