2023-06-06T08:21:12-05:00 2022-12-31 450250958 EIDE BAILLY LLP 200 E 10TH ST STE 500 SIOUX FALLS SD 571046375 990 2022-01-01 466015073 SCOTTISH RITE FOUNDATION OF SOUTH DAKOTA INC SCOT 6053348829 PO BOX 567 MITCHELL SD 57301 DENNY ROBINSON SECRETARY/TREASURER 6053348829 2023-06-05 1 DENNY ROBINSON 999009999 1 LAURIE HANSON CPA P00851848 6053391999 2023-06-05 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFFREY LARSON PO BOX 567 MITCHELL SD 57301 1022929 0 X N/A X 1960 SD PROVIDE SCHOLARSHIPS FOR SPEECH COMMUNICATIONS AND FUND OPERATIONS OF FIVE CLINICS. 11 10 0 9 0 0 80734 83608 0 0 396450 84513 0 0 477184 168121 235434 386910 0 0 18000 19836 0 0 32959 135670 68601 389104 475347 88080 -307226 4167733 3277194 0 0 4167733 3277194 X THE SCOTTISH RITE FOUNDATION OF SOUTH DAKOTA SUPPORTS RITE CARE CLINICS IN SOUTH DAKOTA AND PROVIDES FELLOWSHIP TO GRADUATE STUDENTS. RITE CARE CLINICS IN SOUTH DAKOTA PROVIDE SPEECH AND LANGUAGE SERVICES TO CHILDREN, INCLUDING DIAGNOSIS, ASSESSMENT, EDUCATION AND THERAPY. SERVICES ARE PROVIDED TO CHILDREN AFFECTED BY SPEECH AND LANGUAGE DISORDERS WITHOUT REGARD FOR THEIR ABILITY TO PAY. FELLOWSHIPS ARE AWARDED TO GRADUATE LEVEL STUDENTS IN THE DEPARTMENT OF COMMUNICATIONS SCIENCES AND DISORDERS AT THE UNIVERSITY OF SOUTH DAKOTA. 0 0 360275 351510 IN 2022, GRANTS AND OTHER SUPPORT WERE PROVIDED TO THE USD CLINIC IN VERMILLION, THE USD CLINIC IN SIOUX FALLS, THE LIFESCAPE CLINIC IN RAPID CITY, THE ABERDEEN CLINIC, AND THE MITCHELL CLINIC. MONIES WERE USED TO OFFSET OPERATIONAL EXPENSES FOR THESE ENTITIES. IN 2022, THESE CLINICS SERVED 4,000 CHILDREN EITHER WITH HEARING, SPEECH AND/OR DYSLEXIA PROBLEMS. 27900 27900 IN 2022, FELLOWSHIPS FOR $27,900 GIVEN TO 17 GRADUATE STUDENTS ATTENDING THE UNIVERSITY OF SOUTH DAKOTA DEPT. OF COMMUNICATION SCIENCES AND DISORDERS. 7500 7500 IN 2022, 30 BOOK GRANTS AT $250 WERE AWARDED TO GRADUATING HIGH SCHOOL SENIORS. 395675 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X DENNY ROBINSON 6053348829 PO BOX 567 MITCHELL SD 57301 X DENNY ROBINSON SECRETARY/TREASURER 15.00 X X 13600 0 0 JEFFREY LARSON PRESIDENT 2.00 X X 6236 0 0 CASEY DERFLINGER CHARMAIN OF THE BOARD 1.00 X X 0 0 0 HARLAND DANIELSEN VICE PRESIDENT 2.00 X X 0 0 0 DARYL SCHUTTE DIRECTOR 1.00 X 0 0 0 JAMES TAYLOR DIRECTOR 1.00 X 0 0 0 BRIAN PULLING DIRECTOR 1.00 X 0 0 0 WILLIAM HAYWOOD DIRECTOR 1.00 X 0 0 0 JAMES HOY DIRECTOR 1.00 X 0 0 0 DENNIS NELSEN DIRECTOR 1.00 X 0 0 0 STEVE BARNS DIRECTOR 1.00 X 0 0 0 19836 0 0 0 0 0 0 0 83608 83608 82096 82096 1213 1213 856012 854808 1204 1204 1204 168121 0 0 84513 379410 379410 7500 7500 19836 19836 3089 3089 14902 14902 31602 31602 3470 2113 1357 1118 1118 1531 1531 ANNUAL DISTRIBUTION EXP 8765 8765 4124 4124 475347 395675 46713 32959 4289 4601 4163444 3272593 4167733 3277194 0 0 X 0 0 0 0 4167733 3277194 4167733 3277194 4167733 3277194 -307226 -583313 0 X 0 0 0 X 282943 406517 75906 80734 83608 929708 282943 406517 75906 80734 83608 929708 509433 420275 70625 88067 80720 79082 83309 401803 1331511 0.31560 0.31090 X SCOTTISH RITE FOUNDATION OF SOUTH DAKOTA, INC. FAILED TO MEET THE PUBLIC SUPPORT TEST FOR YEARS ENDING DECEMBER 31, 2020 THROUGH DECEMBER 31, 2022. BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES, THE ORGANIZATION SHOULD CONTINUE TO BE RECOGNIZED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 509(A)(1). THE ORGANIZATION DOES NOT RECEIVE MORE THAN 33 1/3% OF ITS SUPPORT FROM GOVERNMENT UNITS OR THE GENERAL PUBLIC BECAUSE THE ORGANIZATION RECEIVED UNUSUALLY LARGE DONATIONS FROM AN ESTATE IN 2019 AND 2020. THE ORGANIZATION CONTINUES TO SOLICIT CONTRIBUTIONS FROM THE GENERAL PUBLIC THROUGH FUNDRAISING EFFORTS AND ADVERTISING CAMPAIGNS. THESE TARGETED EFFORTS ARE AIMED AT INCREASING OVERALL PUBLIC SUPPORT OF THE ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 USD SPEECH AND LEARNING CENTER 414 E CLARK STREET VERMILLION SD 57069 466000364 GOVERNMENT 63925 0 FELLOWSHIPS AND PROGRAM ASSISTANCE AVERA QUEEN OF PEACE HOSPITAL 200 E HAVENS AVE MITCHELL SD 57301 460422673 501(C)(3) 35062 0 PROGRAM ASSISTANCE CHILDREN'S CARE HOSPITAL AND SCHOOL DBA LIFESCAPE 7110 JORDAN DRIVE RAPID CITY SD 57702 460233030 501(C)(3) 32470 0 PROGRAM ASSISTANCE AVERA ST LUKES - ABERDEEN CLINIC 305 S SLATE ST ABERDEEN SD 57401 460224598 501(C)(3) 32915 0 PROGRAM ASSISTANCE SIOUX FALLS USD SCOTTISH RITE CHILDREN'S CLINIC 520 SOUTH 1ST AVENUE SIOUX FALLS SD 57104 466000364 GOVERNMENT 79871 0 PROGRAM ASSISTANCE, RENT AND OPERATION ASSISTANCE YANKTON LODGE OF PERFECTION 333 CEDAR ST YANKTON SD 57078 460355837 501(C)(3) 135166 0 BUILDING IMPROVEMENTS 6 BOOK GRANT 30 7500 PART I, LINE 2: IN GENERAL, THE FOUNDATION DOES NOT MONITOR USE OF THE FUNDS PROVIDED TO ORGANIZATIONS OR THROUGH BOOK GRANTS. DONATIONS ARE GIVEN TO OTHER NONPROFIT OR GOVERNMENTAL ENTITIES WHOSE MISSION ALIGNS WITH THAT OF THE FOUNDATION. THE ABERDEEN SCOTTISH RITE CHAPTER PROVIDES FUNDING TO THE FOUNDATION FOR BOOK GRANTS MADE AND MAKES RECOMMENDATIONS CONCERNING TO WHOM THE GRANTS SHOULD BE GIVEN. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF FOUR LODGES OF PERFECTION OF THE SCOTTISH RITE BODIES, INCLUDING YANKTON, SIOUX FALLS, ABERDEEN AND DEADWOOD, SOUTH DAKOTA. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS SHALL BE ELECTED BY THE RESPECTIVE VOTING MEMBERS OF THE LODGES OF PERFECTION. EACH LODGE ELECTS TWO MEMBERS FROM ITS MEMBERSHIP TO SERVE AS A DIRECTOR OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING AND THE FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. A REQUEST FOR CONFLICTS IS REAFFIRMED ANNUALLY AND MONITORED BY DENNY ROBINSON. A PERSON WITH A CONFLICT WILL NOT BE PRESENT DURING DISCUSSION NOR VOTE ON THE ISSUE IN CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST. FOR 990, PART VII, SECTION A THE PRESIDENT RECEIVES A MONTHLY STIPEND FOR HIS TRAVEL EXPENSES AS HE TRAVELS EXTENSIVELY THROUGHOUT THE STATE ON BEHALF OF THE FOUNDATION. THE FOUNDATION ISSUES A 1099 FOR THIS STIPEND. DENNY ROBINSON WAS COMPENSATED FOR THE RECORDKEEPING AND BOOKKEEPING SERVICES HE PROVIDED TO THE ORGANIZATION. FOR 990, PART VII, SECTION A DURING BOARD MEETING IN 2020, THE BOARD APPROVED $500.00/MONTH COMPENSATION FOR THE PRESIDENT FOR TRAVEL EXPENSES AS HE TRAVELS EXTENSIVELY THROUGHOUT THE STATE ON BEHALF OF THE FOUNDATION. THE FOUNDATION ISSUES A 1099 FOR THIS COMPENSATION.