2026-04-23T11:04:31-05:00 2025-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-07-01 460233030 CHILDREN'S CARE HOSPITAL AND SCHOOL CHIL 6054449500 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 STEVE WILSON CFO 6054449500 2026-04-22 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2026-04-22 2024 2025-03-06 01:10:19Z LIFESCAPE STEVE WATKINS 2501 WEST 26TH STREET SIOUX FALLS SD 571052498 73196246 0 X WWW.LIFESCAPESD.ORG X 1952 SD EMPOWERING PEOPLE TO LIVE THEIR BEST LIFE. 13 12 703 1137 0 0 7265000 25772073 38030959 46446199 1278653 964238 40240 13736 46614852 73196246 25000 0 0 0 28527038 31060618 0 0 0 11621287 11957422 40173325 43018040 6441527 30178206 43078734 75358104 8511628 9809877 34567106 65548227 X EMPOWERING PEOPLE TO LIVE THEIR BEST LIFE.VISION STATEMENT:LIFESCAPE WILL BE AN INNOVATIVE ORGANIZATION, PROVIDING EXCEPTIONAL SERVICES AND CREATIVE SOLUTIONS FOR PEOPLE WITH VARIED NEEDS AND COMPLEX CARE ACROSS THEIR LIFE SPAN. KEY FACTORS IN ACCOMPLISHING THIS ARE COLLABORATIVE PARTNERSHIPS, STRIVING TO BECOME A DESTINATION FOR RESEARCH, AS WELL AS DEVELOPING, IMPLEMENTING, AND TRAINING OF TECHNOLOGY-BASED SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WE SUPPORT. 0 0 35149888 46446199 CHILDREN'S CARE HOSPITAL & SCHOOL (CCHS) IS ADDITIVE TO THE FABRIC OF CARE IN SOUTH DAKOTA BY BEING THE SOLE PROVIDER OF SPECIFIC MEDICAID BASED SERVICES AND SUPPORTS FOR THE CHILDREN OF SOUTH DAKOTA.IN FISCAL YEAR 2025, CCHS PROVIDED SERVICES FOR OVER 4,400 INDIVIDUALS FROM 9 STATES, FROM BIRTH THROUGH AGE 21 WITH DISABILITIES OR REHABILITATION NEEDS IN ALL OF ITS PROGRAMS. IN SOUTH DAKOTA ALONE, MORE THAN 3,800 CHILDREN WERE SERVED FROM 65 OF SOUTH DAKOTA'S 66 COUNTIES AND 257 TOWNS AND CITIES. MORE THAN 1,000 OF THOSE CHILDREN RECEIVED MORE THAN ONE SERVICE FROM LIFESCAPE. OUTPATIENT AND OUTREACH SERVICES, WHICH ARE COMMUNITY BASED, SERVED MORE THAN 3,600 OF THOSE CHILDREN IN SIOUX FALLS AND RAPID CITY, SD. SERVICES INCLUDE, BUT ARE LIMITED TO, THERAPIES RANGING FROM PHYSICAL AND OCCUPATIONAL TO SPEECH-LANGUAGE PATHOLOGY, BEHAVIORAL THERAPY, ASSISTIVE TECHNOLOGY, SEATING AND POSITIONING, AND POWERED MOBILITY SERVICES.IN SIOUX FALLS, THE HIRING OF A DIRECTOR OF THE AUTISM CHILD DEVELOPMENT CENTER HAS GENERATED A DIRECT CUT TO THE NUMBER OF CHILDREN WAITING FOR AUTISM EVALUATIONS, RESULTING IN A DROP FROM 397 IN FY24 TO 289 IN FY25. IN RAPID CITY, THE WAITLIST CONTINUED TO GROW FOR APPLIED BEHAVIOR ANALYSIS (ABA) SERVICES AND AUTISM EVALUATIONS. HOWEVER, DUE TO AN INCREASE IN NEED FOR SPECIALIZED NUTRITION CARE TAILORED TO MEET UNIQUE NEEDS, PEDIATRIC MEDICAL NUTRITION THERAPY SERVICES BEGAN TO BE OFFERED IN OUTPATIENT SETTINGS IN SIOUX FALLS.LIFESCAPE'S CHILDREN'S SPECIALTY HOSPITAL CONTINUES TO BE THE ONLY PEDIATRIC REHABILITATION HOSPITAL IN SOUTH DAKOTA. IN FY25, 33 CHILDREN WERE SERVED IN THE HOSPITAL. IN THE RESIDENTIAL PROGRAM AND INTERMEDIATE CARE FACILITY, 114 CHILDREN FROM THREE STATES WERE SERVED, MOST OF WHOM ALSO ATTENDED LIFESCAPE'S SPECIALTY SCHOOLS. IN ADDITION, THERE WERE 145 DAY STUDENTS AT THE 26TH STREET CAMPUS AND PATHWAYS TO LIFE SCHOOL. IN LATE FY25, HIGH SCHOOL STUDENTS WERE MOVED TO THE VISTA PARK LOCATION TO BETTER SUIT THEIR NEEDS AND CREATE A TRUE HIGH SCHOOL EXPERIENCE.IN SOUTH DAKOTA, LIFESCAPE EMPLOYS 4 OUT OF 5 SEATING & MOBILITY SPECIALISTS, AND HAS THE 1ST AND ONLY SPEECH-LANGUAGE PATHOLOGIST IN SWALLOWING DISORDERS, WHICH HAS LED TO REFERRALS FROM OUT OF STATE. 35149888 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 1 31 0 1 703 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X STEVE WILSON 6054449820 3803 N LOUISE AVE SIOUX FALLS SD 57107 MARLI SCHIPPERS PAST CHAIR 1.00 3.50 X X 0 0 0 BOB MCNANEY CHAIR 1.00 3.50 X X 0 0 0 JAY SOUKUP VICE CHAIR 1.00 3.00 X X 0 0 0 DR JOSH PAULI SECRETARY 1.00 3.00 X X 0 0 0 TERESA WARD TREASURER 1.00 3.00 X X 0 0 0 LARRY FENTON VICE CHAIR (UNTIL DEC 2024) 1.00 3.00 X X 0 0 0 DOUG BERKLAND DIRECTOR 1.00 3.00 X 0 0 0 TAMERA LARSEN-ENGELKES DIRECTOR 1.00 3.00 X 0 0 0 KIMBERLY NOONEY DIRECTOR 1.00 3.00 X 0 0 0 ERICA DEBOER DIRECTOR 1.00 3.00 X 0 0 0 JASON HUBERS DIRECTOR 1.00 3.00 X 0 0 0 RICK KILEY DIRECTOR 1.00 3.00 X 0 0 0 ERIK NYBERG - FOUNDATION DIRECTOR 0.50 3.50 X 0 0 0 JEFF HILGENBERG - FOUNDATION DIRECTOR 0.50 3.50 X 0 0 0 TYLER HAAHR - FOUNDATION DIRECTOR (UNTIL DEC 2024) 0.50 3.00 X 0 0 0 STEVEN WATKINS CEO 23.00 27.00 X 0 400377 64595 STEVE WILSON CFO 22.00 28.00 X 0 234559 35874 SARA STEVENS RN 36.00 0.00 X 121815 0 11948 AMY JENSEN DIRECTOR OF OUTPATIENT & RMS 19.00 21.00 X 115160 0 28333 REBECCA WEELDREYER DIRECTOR OF NURSING 45.00 0.00 X 137367 0 19465 STEPHANIE SHERARD - VP OF CHILDREN'S RESIDENTIAL & EDUCATION 40.00 0.00 X 148709 0 5680 KRISTIN TUTTLE VP OF MED. & THERAPY SERVI 46.00 0.00 X 171594 0 13805 694645 634936 179700 16 0 1 0 HENRY CARLSON CO 1205 WEST RUSSELL ST SIOUX FALLS SD 57104 CONSTRUCTION 8950992 LIFESCAPE 2501 W 26TH STREET SIOUX FALLS SD 57105 IT, MATERIALS MANAGEMENT, AND OTHER OVER 2375464 KOCH HAZARD ARCHITECTS 431 N PHILLIPS 200 SIOUX FALLS SD 57104 ARCHITECT SERVICES 1599987 SANFORD USD MEDICAL CENTER PO BOX 5064 SIOUX FALLS SD 571175064 RESP. THERAPY; IT SVCS 513787 SANFORD CHILDREN'S SPECIALTY CLINIC 1600 W 22ND ST SIOUX FALLS SD 57117 PHYSICIAN SERVICES 258516 11 18277913 7487522 6638 8250 25772073 PATIENT/RESIDENT FEES 623000 46023787 46023787 OTHER SERVICE REVENUE 900099 422412 422412 46446199 616659 616659 13736 0 13736 13736 13736 241960 105619 0 0 241960 105619 347579 347579 73196246 46446199 0 977974 25424019 23639143 1784876 592860 556893 35967 3181428 2737601 443827 1862311 1731214 131097 15185 15185 108215 108215 18475 18475 86984 86984 3731248 1178789 2552459 197163 473 196690 432700 313928 118772 3220 3220 1369547 840651 528896 51636 33536 18100 68955 40298 28657 71356 71356 764811 726558 38253 845281 706655 138626 OTHER SUPPLIES 2039629 1292140 747489 MAINTENANCE AND REPAIR 475487 191989 283498 DUES & SUBSCRIPTIONS 318224 318224 DUES AND SUBSCRIPTIONS 58614 58614 1300692 1082931 217761 43018040 35149888 7868152 0 X 1282666 6127052 9484164 9893775 32771 33423 45914 117678 66386695 25643580 12414495 40743115 16901435 15985131 2917289 2457930 43078734 75358104 3557010 6047581 2794673 2282441 2159945 1479855 8511628 9809877 X 34212358 65200925 354748 347302 34567106 65548227 43078734 75358104 30178206 802915 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1 5955 0 0 1 12520 0 0 18475 0 PART II-B, LINE 1: CHILDREN'S CARE HOSPITAL & SCHOOL (CCHS) CONTRACTS FOR LOBBYING SERVICES. THE LOBBYIST IS IN DIRECT CONTACT WITH LEGISLATORS, THEIR STAFFS AND GOVERNMENT OFFICIALS DURING THE STATE'S 30-40 DAY LEGISLATIVE SESSION. THE LOBBYIST HELPS CCHS DEFINE ISSUES AND MAKE CONTACT WITH APPROPRIATE LEGISLATIVE AND EXECUTIVE BRANCH PERSONNEL TO MAKE SURE THEY TRULY UNDERSTAND HOW ISSUES THAT MAY BE IN FRONT OF THEM WILL AFFECT CCHS. LOBBYING REVOLVES AROUND PROPOSED BUDGETARY ISSUES AS WELL AS ADVOCATING FOR THE WELFARE OF PEOPLE SERVED BY CCHS. 3294793 3294793 20746772 18100887 2645885 7315285 6071320 1243965 35029845 1471373 33558472 40743115 ASSETS HELD IN TRUST 65686 OPERATING LEASE LIABILITY 1935435 DUE TO AFFILIATES -521266 1479855 X PART X, LINE 2: THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 1 X 1 X 1 X 175.000000000000 1 0 0 27506134 27506134 27506134 27506134 0 0.00000 27506134 27506134 0 0.00000 1 292257 28057 57737 129154 -71417 X 1 1 1 1 CHILDREN'S CARE HOSPITAL & SCHOOL 2501 W 26TH 1020 W 18TH 7220 W 41ST SIOUX FALLS SD 57105 WWW.LIFESCAPESD.ORG 10562 X X CHILDREN'S CARE HOSPITAL & SCHOOL 1 0 0 1 X X X X X X X X X 24 1 0 0 1 X WWW.LIFESCAPESD.ORG/WP-CONTENT/UPLOADS/2025/06/2025-CHNA-REPORT-FINAL.DOCX X 1 24 1 WWW.LIFESCAPESD.ORG/WP-CONTENT/UPLOADS/2025/06/2025-CHNA-REPORT-FINAL.DOCX 0 1 X 100.000000000000 175.000000000000 X X X X X X 1 1 X X X 1 X HTTPS://WWW.LIFESCAPESD.ORG/FINANCIAL-ASSISTANCE X HTTPS://WWW.LIFESCAPESD.ORG/FINANCIAL-ASSISTANCE X HTTPS://WWW.LIFESCAPESD.ORG/FINANCIAL-ASSISTANCE X X X X X X 1 X 0 X X X X 0 X X 0 0 CHILDREN'S CARE HOSPITAL & SCHOOL PART V, SECTION B, LINE 5: KEY INFORMATIONAL INTERVIEWS/SURVEYS WERE CONDUCTED. THE LIFESCAPE ADVISORY COMMITTEE SELECTED INDIVIDUALS WITH A WIDE RANGE OF BACKGROUNDS IN HEALTH-RELATED AGENCIES AND WITH HEALTH-RELATED QUALIFICATIONS TO PARTICIPATE IN THE INTERVIEWS. THESE INDIVIDUALS REPRESENT THE BROAD INTERESTS OF THE COMMUNITY SERVED BY LIFESCAPE. INTERVIEWS AND SURVEYS WERE PROVIDED FROM JANUARY TO MARCH 2025. UNDERSERVED POPULATIONS THAT WE REACHED OUT TO PROVIDE FEEDBACK INCLUDE BUT NOT LIMITED TO: PEOPLE WITH AUTISM, NON-AUTISM RELATED MENTAL HEALTH DIAGNOSES AND CONCERNS, MEDICALLY COMPLEX NEEDS AND PARENTS OR CAREGIVERS OF THOSE WITH COMPLEX NEEDS. CHILDREN'S CARE HOSPITAL & SCHOOL PART V, SECTION B, LINE 11: THE 2024 COMMUNITY HEALTH NEEDS ASSESSMENT REVEALED THE FOLLOWING PRIORITY NEEDS:1. INCREASE ACCESS TO SERVICES WITH LIMITED COMMUNITY AVAILABILITY: AUTISM SERVICES, MENTAL HEALTH SERVICES AND PEDIATRIC REHABILITATIVE SERVICES. 2. INCREASE AWARENESS AND UNDERSTANDING OF LIFESCAPE SERVICES.3. IMPROVE CONTINUITY OF CARE: ACCESS TO PROVIDERS IN THE HOSPITAL SETTING, COMMUNICATION BETWEEN STAFF AND REFERRING PROVIDERS, COMMUNICATION BETWEEN PATIENTS/FAMILIES AND STAFF, AND APPOINTMENT AVAILABILITY. THE ORGANIZATION WILL NOT ADDRESS THE FOLLOWING NEEDS: BARRIERS TO ACCESSING SERVICES SUCH AS INSURANCE COVERAGE, TRANSPORTATION AND COST OF SERVICES AS WE DO NOT HAVE THE ABILITY TO DIRECTLY IMPACT THESE AREAS.IN THE CURRENT YEAR THE FACILITY FOCUSED ON THE NEEDS IDENTIFIED IN THE FY2022 CHNA AND HAS TAKEN THE FOLLOWING ACTIONS TO ADDRESS:1: STANDARDIZED TRAINING COURSES FOR FEEDING PROGRAM, INCREASED EARLY START DENVER MODEL (ESDM) TRAINING ACROSS THERAPY; PERFORMED AUTISM EVALUATION ANALYSIS TO FIND EFFICIENCIES FOR PROVIDERS; BEGAN USING NEW INTAKE QUESTIONNAIRE FOR AUTISM EVALS; BEGAN GAIT CLINIC 1X/MONTH AND CONTINUE TO REFINE CLINIC PROCESS. 2: RECEIVED A GRANT FOR MEDBRIDGE TO IMPROVE HOME EXERCISE PROGRAM EDUCATION OPTIONS FOR PARENTS AND PLANNING FOR IMPLEMENTATION; BEGAN WORKING ON UPDATES TO THE DIRECTORY OF SERVICES.3: PEDIATRIC NURSE PRACTITIONER BEGAN HAVING CLINIC ON-SITE 2X/WEEK; VIRTUAL TELEHEALTH CLINICS HAVE BEEN IMPLEMENTED WITH SANFORD PROVIDERS TO IMPROVE CONTINUITY OF CARE. CHILDREN'S CARE HOSPITAL & SCHOOL PART V, SECTION B, LINE 13B: THERE ARE INSTANCES WHEN A PATIENT MAY APPEAR ELIGIBLE FOR CHARITY CARE DISCOUNTS, BUT THERE IS NO FINANCIAL ASSISTANCE FORM ON FILE DUE TO A LACK OF SUPPORTING DOCUMENTATION. OFTEN THERE IS ADEQUATE INFORMATION PROVIDED BY THE PATIENT THROUGH OTHER SOURCES, WHICH COULD PROVIDE SUFFICIENT EVIDENCE TO PROVIDE THE PATIENT WITH CHARITY CARE ASSISTANCE. IN THE EVENT THERE IS NO EVIDENCE TO SUPPORT A PATIENT'S ELIGIBILITY FOR CHARITY CARE, CHILDREN'S CARE HOSPITAL AND SCHOOL COULD USE OUTSIDE AGENCIES IN DETERMINING ESTIMATED INCOME AMOUNTS FOR THE BASIS OF DETERMINING CHARITY CARE ELIGIBILITY AND POTENTIAL DISCOUNT AMOUNTS. PRESUMPTIVE ELIGIBILITY MAY BE DETERMINED ON THE BASIS OF INDIVIDUAL LIFE CIRCUMSTANCES THAT MAY INCLUDE:1. STATE-FUNDED PRESCRIPTION PROGRAMS;2. HOMELESS OR RECEIVED CARE FROM A HOMELESS CLINIC;3. PARTICIPATION IN WOMEN, INFANTS AND CHILDREN PROGRAMS (WIC);4. FOOD STAMP ELIGIBILITY;5. SUBSIDIZED SCHOOL LUNCH PROGRAM ELIGIBILITY;6. ELIGIBILITY FOR OTHER STATE OR LOCAL ASSISTANCE PROGRAM THAT ARE UNFUNDED (E.G., MEDICAID SPEND-DOWN);7. LOW INCOME/SUBSIDIZED HOUSING IS PROVIDED AT A VALID ADDRESS; AND,8. PATIENT IS DECEASED WITH NO KNOWN ESTATE. CHILDREN'S CARE HOSPITAL & SCHOOL PART V, SECTION B, LINE 13H: PRESUMPTIVE ELIGIBILITY FOR FINANCIAL ASSISTANCE MAY BE USED IF NECESSARY. CHILDREN'S CARE HOSPITAL & SCHOOL PART V, SECTION B, LINE 24: THE POLICY DOES NOT COVER ELECTIVE PROCEDURES AND NO FAP-ELIGIBLE PATIENTS HAD ELECTIVE PROCEDURES. 1 1 - CHILDREN'S CARE HOSPITAL & SCHOOL 7110 JORDAN DRIVE RAPID CITY SD 57702 OUTPATIENT REHABILITATION CENTER PART I, LINE 3C: IN ADDITION TO FEDERAL POVERTY GUIDELINES TO DETERMINE FAP ELIGIBILITY, CCHS USES AN ASSET TEST, REVIEWS INSURANCE STATUS, CONSIDERS MEDICAL INDIGENCY, AND REVIEWS INFORMATION TO DETERMINE PRESUMPTIVE ELIGIBILITY FOR FINANCIAL ASSISTANCE. PART I, LINE 7: LINE 7B, UNREIMBURSED MEDICAID, IS THE COST OF MEDICAID PROVIDED FOR INPATIENTS, PATIENTS AT THE RAPID CITY REHAB CENTER, RAPID CITY OUTREACH, SIOUX FALLS OUTREACH, AND SIOUX FALLS OUTPATIENT CLINICS. THE COST IS CALCULATED BY MULTIPLYING THE MEDICAID CHARGES TIMES THE COST-TO-CHARGERATIO, AS DETERMINED THROUGH USE OF THE GENERAL LEDGER. PART III, LINE 2: THE AMOUNT ON LINE 2 REPRESENTS IMPLICIT PRICE CONCESSIONS. THE ORGANIZATION DETERMINES ITS ESTIMATE OF IMPLICIT PRICE CONCESSION BASED ON ITS HISTORICAL COLLECTION EXPERIENCE WITH THIS CLASS OF PATIENTS. PART III, LINE 3: THE ESTIMATED AMOUNT OF THE ORGANIZATION'S IMPLICIT PRICE CONCESSIONS ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY IS CALCULATED BASED ON AN APPROXIMATE 9.6% OF INDIVIDUALS LIVING BELOW THE POVERTY LEVEL IN THE SERVICE AREA. PART III, LINE 4: THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES IMPLICIT PRICE CONCESSIONS IS LOCATED IN FOOTNOTE 1 ON PAGES 15 AND 16 OF THE ATTACHED FINANCIAL STATEMENTS. PART III, LINE 8: THE ENTIRE MEDICARE SHORTFALL IS CONSIDERED A COMMUNITY BENEFIT. SERVICES ARE PROVIDED TO PATIENTS UNDER THE MEDICARE PROGRAM EVEN THOUGH THE HOSPITAL KNOWS THEY WILL NOT RECOVER ALL OF THE COSTS FROM PROVIDING THE SERVICES. THIS PROGRAM IS CONSIDERED SUBSIDIZED BY THE HOSPITAL AND OTHER PAYORS. PATIENTS RELY ON THESE SERVICES FOR THEIR HEALTH AND WELL-BEING AND ARE ESSENTIAL FOR THEIR ACCESS TO HEALTHCARE. TOTAL REVENUE RECEIVED FROM MEDICARE IS THE GROSS REIMBURSEMENT PLUS SETTLEMENT. BOTH TOTAL REVENUE RECEIVED FROM MEDICARE AND THE MEDICARE ALLOWABLE COSTS ARE REPORTED FROM THE MEDICARE COST REPORT. THE MEDICARE COST REPORT IS COMPLETED BASED ON THE RULES AND REGULATIONS SET FORTH BY CENTERS FOR MEDICARE AND MEDICAID SERVICES. PART III, LINE 9B: PRIOR TO ENGAGING IN ECAS, LIFESCAPE'S REVENUE CYCLE STAFF WILL IDENTIFY WHETHER REASONABLE EFFORTS WERE MADE TO DETERMINE WHETHER AN INDIVIDUAL IS ELIGIBLE FOR FINANCIAL ASSISTANCE. IF A PATIENT SUBMITS A COMPLETE HOSPITAL FINANCIAL ASSISTANCE APPLICATION DURING THE APPLICATION PERIOD, LIFESCAPE WILL SUSPEND ECAS AND MAKE AN ELIGIBILITY DETERMINATION BEFORE RESUMING ECA ACTIVITY. PART VI, LINE 2: CCHS RELIES ON ITS BOARD MEMBERS AND BOARD MEMBERS OF LIFESCAPE FOUNDATION WHO REPRESENT ALL REGIONS OF THE STATE, ITS MEDICAL STAFF, AND SCHOOL DISTRICTS WHOSE STUDENTS IT SERVES TO HELP ADVISE OF HEALTH CARE NEEDS IN THEIR RESPECTIVE COMMUNITIES. CCHS ALSO CONDUCTS REGULAR MEETINGS WITH PARENTS AND PATIENTS TO HELP ASSESS THE HEALTH CARE NEEDS OF THE COMMUNITIES IT SERVES. PART VI, LINE 3: NOTIFICATION ABOUT CHARITY CARE AVAILABLE FROM LIFESCAPE WHICH SHALL INCLUDE A CONTACT NUMBER SHALL BE DISSEMINATED BY LIFESCAPE BY VARIOUS MEANS, WHICH MAY INCLUDE, BUT ARE NOT LIMITED TO, THE PUBLICATION OF NOTICES IN PATIENT BILLS AND BY POSTING NOTICES IN ADMITTING AND REGISTRATION DEPARTMENTS AND THE HOSPITAL BUSINESS OFFICES. LIFESCAPE ALSO SHALL PUBLISH AND WIDELY PUBLICIZE A SUMMARY OF THIS CHARITY CARE POLICY ON THE FACILITY WEBSITE AND IN BROCHURES AVAILABLE IN-PATIENT ACCESS SITES. SUCH NOTICES AND SUMMARY INFORMATION SHALL BE PROVIDED IN THE PRIMARY LANGUAGE SPOKEN AND ANY OTHER LANGUAGE SPOKEN BY 10% OF THE COMMUNITY POPULATION SERVICED BY LIFESCAPE. PART VI, LINE 4: CCHS SERVES APPROXIMATELY 4,400 CHILDREN AND THEIR FAMILIES IN 65 COUNTIES THROUGHOUT SOUTH DAKOTA EVERY YEAR. ADDITIONAL CHILDREN AND FAMILIES ARE SERVED THROUGHOUT MINNESOTA, IOWA AND NORTH DAKOTA. APPROXIMATELY 65 SOUTH DAKOTA PUBLIC AND TRIBAL SCHOOL DISTRICTS ALSO RELY ON CCHS AND CHILDREN FROM SEVERAL PUBLIC OR PRIVATE AGENCIES AND PROGRAMS ARE ALSO SERVED. NO OTHER HOSPITALS IN THE AREA PROVIDE SIMILAR SERVICES. PART VI, LINE 5: - ALL CCHS GOVERNING BODY MEMBERS RESIDE IN DIFFERENT PARTS OF ITS PRIMARY SERVICE AREA IN SOUTH DAKOTA. ALL BOARD MEMBERS ARE INDEPENDENT OF CCHS AND SERVE IN A VOLUNTEER CAPACITY.- CCHS EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN ITS COMMUNITIES.- CCHS USES SURPLUS FUNDS TO ENHANCE SERVICES TO PATIENTS, FUND BUILDING IMPROVEMENTS OR EXPANSIONS, AND IMPROVE CARE BY PROVIDING ADDITIONAL TRAINING TO STAFF.- CCHS IS THE ONLY PROVIDER IN SOUTH DAKOTA OFFERING 24-HOUR, INTEGRATED MEDICAL, BEHAVIORAL, AND SPECIAL EDUCATION SERVICES FOR CHILDREN AGES BIRTH TO 21. CCHS SERVES FAMILIES AND SCHOOLS WHO ARE UNABLE TO SUPPORT CHILDREN WITH SEVERE BEHAVIORS WHO MAY HARM THEMSELVES OR OTHERS. MEDICAL PROGRAMMING IS PROVIDED TO FILL THE GAP BETWEEN SERVICES PROVIDED IN THE HOME AND SCHOOL DISTRICT AND SERVICES PROVIDED AT ACUTE CARE HOSPITALS.- CCHS HAS SEVERAL CLINICAL AFFILIATION AGREEMENTS WITH SURROUNDING AREA SCHOOLS TO PROVIDE TRAINING EXPERIENCE FOR PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS, NURSES AND PSYCHOLOGY STUDENTS.- CCHS PARTICIPATES IN THE MEDICARE PROGRAM, SEVERAL STATE MEDICAID PROGRAMS, AND THE BIRTH TO 3 PROGRAM.- 1,137 VOLUNTEERS ASSISTED WITH ALL ASPECTS OF CCHS OPERATIONS. VOLUNTEERS ASSIST CCHS STAFF WITH ADMINISTRATIVE TASKS IN RECEPTION, MEDICAL RECORDS AND FUNDRAISING, AND PROVIDE SUPPORT TO PROFESSIONALS IN RESIDENTIAL AREAS. 0 1 0 0 0 0 0 0 0 STEVEN WATKINS CEO 0 397962 0 0 0 2415 0 32964 0 32723 0 466064 0 0 STEVE WILSON CFO 0 233034 0 0 0 1525 0 7135 0 29720 0 271414 0 0 KRISTIN TUTTLE VP OF MED. & THERAPY SERVI 171363 0 0 0 231 0 4223 0 10132 0 185949 0 0 0 REBECCA WEELDREYER DIRECTOR OF NURSING 137149 0 0 0 218 0 3470 0 16437 0 157274 0 0 0 STEPHANIE SHERARD - VP OF CHILDREN'S RESIDENTIAL & EDUCATION 148554 0 0 0 155 0 4379 0 1728 0 154816 0 0 0 PART I, LINE 3 THE ORGANIZATION RELIED ON A RELATED PARTY, LIFESCAPE, TO DETERMINE COMPENSATION FOR THE CEO AND CFO. LIFESCAPE USES THE METHODS LISTED IN PART I, LINE 3 TO DETERMINE COMPENSATION. PART I, LINE 4B STEVE WATKINS HAS A NONQUALIFIED DEFERRED COMPENSATION AGREEMENT UNDER IRC 457(F). THE BALANCE IN THE FUND AS OF DECEMBER 31, 2024 IS $22,865, WHICH INCLUDES 2024 CONTRIBUTIONS OF $20,000 AND EARNINGS OF $2,865. A SOUTH DAKOTA HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 480315509 83755VJ47 2017-11-01 5736456 REFINANCING OF 2007 BONDS 0 0 0 A 3561456 5736456 106780 597971 5031805 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: SOUTH DAKOTA HEALTH AND EDUCATIONAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 10/28/2022 ERIK NYBERG DIRECTOR 163321 TAX AND LEASE PAYMENT 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIR, VICE CHAIR, SECRETARY, TREASURER, IMMEDIATE PAST CHAIR, CHIEF EXECUTIVE OFFICER, AND ONE DIRECTOR. THE COMMITTEE CAN ACT ON BEHALF OF THE BOARD BETWEEN BOARD MEETINGS. ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE MUST BE RATIFIED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 2 STEVE WATKINS HAS A BUSINESS RELATIONSHIP WITH JAY SOUKUP, LARRY FENTON, KIMBERLY NOONEY, MARLI SCHIPPERS, JOSH PAULI, BOB MCNANEY, TYLER HAAHR, DOUG BERKLAND, ERICA DEBOER, JASON HUBERS, RICK KILEY, TERESA WARD, TAMERA LARSEN-ENGELKES, JEFF HILGENBERG AND ERIK NYBERG. THE BUSINESS RELATIONSHIP EXISTS BECAUSE STEVE WATKINS WAS PAID BY LIFESCAPE. PERSONS LISTED AS HAVING A BUSINESS RELATIONSHIP WITH HIM SERVE ON THE BOARD OF LIFESCAPE. ADDITIONALLY, STEVE WATKINS AND STEVE WILSON HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS LIFESCAPE, A SOUTH DAKOTA NON-PROFIT, EXEMPT UNDER INTERNAL REVENUE CODE 501(C)(3). FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS SHALL BE ELECTED BY THE MEMBER AND SHALL BE THE SAME PERSONS WHO SERVE AS THE DIRECTORS OF THE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND A FINAL COPY OF THE 990 IS SHARED WITH THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C LIFESCAPE HAS A CONFLICT OF INTEREST POLICY THAT IS SIGNED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. IN ADDITION, A CONFLICT LETTER IS SENT TO ALL BOARD MEMBERS AND SENIOR LEADERS OF LIFESCAPE TO COMPLETE AND TO DISCLOSE ANY POTENTIAL CONFLICTS. RESTRICTIONS IMPOSED ON A PERSON WITH A CONFLICT WOULD BE DETERMINED ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO AND CFO OF CCHS ARE COMPENSATED BY LIFESCAPE, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART X, LINE 20: THE ISSUE PRICE OF THE BONDS INCLUDES THE FILING ORGANIZATION'S SHARE OF THE ENTIRE BOND ISSUE, WHICH WAS ISSUED TO LIFESCAPE ON BEHALF OF THE LIFESCAPE OBLIGATED GROUP. THE LIFESCAPE OBLIGATED GROUP CONSISTS OF LIFESCAPE, CHILDREN'S CARE HOSPITAL AND SCHOOL D/B/A LIFESCAPE, SOUTH DAKOTA ACHIEVE D/B/A LIFESCAPE, AND LIFESCAPE FOUNDATION. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LIFESCAPE 4100 S WESTERN AVE SIOUX FALLS SD 57105 465151247 ASSIST CHILDREN'S CARE HOSPITAL & SCHOOL AND SD ACHIEVE SD 501(C)(3) LINE 12A, I N/A 0 SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 4100 S WESTERN AVE SIOUX FALLS SD 57105 237072116 PROVIDE SUPPORT SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITIES SD 501(C)(3) LINE 2 LIFESCAPE 0 LIFESCAPE FOUNDATION 2501 WEST 26TH STREET SIOUX FALLS SD 57105 460353254 SUPPORT PROGRAMS & SERVICES OF LIFESCAPE ENTITIES SD 501(C)(3) LINE 12A, I LIFESCAPE 0 SIOUX RESIDENTIAL SERVICES INC - AKA HARVEST APARTMENTS 4100 S WESTERN AVE SIOUX FALLS SD 57105 460378935 HUD PROPERTY FOR INDIVIDUALS SUPPORTED BY SDA SD 501(C)(3) LINE 10 SOUTH DAKOTA ACHIEVE DBA LIFESCAPE 0 HAYWARD MEMORIAL TESTAMENTARY TRUST 100 S PHILIPS AVE SIOUX FALLS SD 57104 466010897 PROVIDE BENEFITS TO ORGANIZATIONS THAT PROMOTE CHARITABLE PURPOSES SD 501(C)(3) LINE 12A, I N/A 0 BEACON APARTMENTS LIMITED PARTNERSHIP 4100 S WESTERN AVE SIOUX FALLS SD 57105 471232136 LOW INCOME HOUSING SD N/A 0 0 REHABILITATION MEDICAL SUPPLY 1020 W 18TH ST SIOUX FALLS SD 57104 411936988 SALES & SERVICE OF DURABLE MEDICAL EQUIPMENT, ORTHOTICS, & PROSTHETICS SD CHILDREN'S CARE HOSPITAL AND SCHOOL C 2731568 1815464 1.00000 1 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 0 REHABILITATION MEDICAL SUPPLY Q 2204126 COST