2025-03-24T18:58:22-05:00 2024-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-07-01 460366277 CHILDREN'S HOME FOUNDATION CHIL 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 SHANNON CLARK CFO 6053346004 2025-03-22 1 1 LAURIE HANSON CPA P00851848 6053391999 2025-03-22 2023 2025-03-06 01:10:19Z JON MAMMENGA PO BOX 1749 SIOUX FALLS SD 571011749 63468030 0 X WWW.CHSSD.ORG/FOUNDATION X 1982 SD THE FOUNDATION PROVIDES FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. 14 14 13 795 0 0 4873841 4745230 0 0 4018070 5711356 252330 235795 9144241 10692381 11597546 13433340 0 0 1250205 1571990 0 180007 2488667 868033 946453 13715784 16131790 -4571543 -5439409 156196061 163092355 4898104 5299080 151297957 157793275 WE INSPIRE GENEROSITY TO FUEL THE MISSION OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA IN PERPETUITY. 0 0 13433340 13433340 CHILDREN'S HOME FOUNDATION PROVIDES FUNDING FOR THE PROGRAMS OF CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. THE FOUNDATION PROVIDED SOCIETY WITH CASH AND IN-KIND CONTRIBUTIONS OF $13,406,036 DURING THE FISCAL YEAR ENDED JUNE 30, 2024. CONTRIBUTIONS OF $27,304 WERE ALSO MADE TO SANFORD'S CHILD ADVOCACY CENTER, CHILD'S VOICE, TO HELP FUND THE CENTER. 13433340 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 18 1 1 13 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X SHANNON CLARK 6053346004 PO BOX 1749 SIOUX FALLS SD 571011749 BOB BAKER VICE PRESIDENT/PRESIDENT 5.00 0.00 X X 0 0 0 DIANA DUFUR-DAY PRESIDENT/DIRECTOR 5.00 0.00 X X 0 0 0 LORI LEWISON DIRECTOR/VICE PRESIDENT 5.00 0.00 X X 0 0 0 DAVE SCHMIDT TREASURER (UNTIL 10/23) 5.00 0.00 X X 0 0 0 BOBBY SUNDBY DIRECTOR/TREASURER 5.00 0.00 X X 0 0 0 KARA FLYNN SECRETARY (UNTIL 01/24) 5.00 0.00 X X 0 0 0 VAL MICKELSON DIRECTOR/SECRETARY 5.00 0.00 X X 0 0 0 GREG BLOMBERG DIRECTOR 5.00 0.00 X 0 0 0 KIM BURMA DIRECTOR 5.00 0.00 X 0 0 0 MARTY DESLAUIERS DIRECTOR 5.00 0.00 X 0 0 0 BILL LINDQUIST DIRECTOR 5.00 0.00 X 0 0 0 DENNIS AANENSON DIRECTOR 5.00 0.00 X 0 0 0 MARTY JACKLEY DIRECTOR (BEG 10/23) 5.00 0.00 X 0 0 0 MOLLY PETERSON DIRECTOR 5.00 0.00 X 0 0 0 JILL WIESSER-PEKOWSKE DIRECTOR 5.00 0.00 X 0 0 0 JULIE ANDERSON FRIESEN DIRECTOR 5.00 0.00 X 0 0 0 GEORGE TWITERO DIRECTOR (UNTIL 10/23) 5.00 0.00 X 0 0 0 JON MAMMENGA CHIEF PHILANTHROPY OFFICER 45.00 5.00 X 181750 0 10140 RICK WEBER DEVELOPMENT DIRECTOR 35.00 5.00 X 128409 0 34272 310159 0 44412 2 0 1 0 FIRST PREMIER BANK 301 S MINNESOTA AVE SIOUX FALLS SD 57104 BANKING & INVESTMENT 337890 1 1050412 3694818 572475 4745230 3713435 3713435 54498003 52500082 1997921 1997921 1997921 198284 1050412 198284 0 80000 61540 18460 18460 233078 15743 217335 217335 10692381 0 0 5947151 13433340 13433340 202276 20228 182048 1060533 89018 971515 71458 6657 64801 148863 17996 130867 88860 8234 80626 31541 31541 180007 180007 348270 348270 136984 8261 128723 48304 48304 39303 39303 2699 2699 4929 4929 44183 44183 GIFTS IN KIND 188866 188866 EQUIPMENT MAINTENANCE 46997 27848 19149 BAD DEBT EXPENSE 33111 33111 DONOR CULTIVATION EXPEN 13591 13591 7675 7675 16131790 13433340 209783 2488667 2012734 1306375 1721661 1514114 31316 41583 65454 49527 9960 15927 145445181 152809743 6975209 7404613 156196061 163092355 95937 113997 4802167 5185083 4898104 5299080 X 26555932 28508047 124742025 129285228 151297957 157793275 156196061 163092355 X -5439409 11169870 764857 X 0 1 X 1 0 X X 2 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 460224542 7 1 13072941 333095 CLASS OF SUPPORTED ORGANIZATION 460224542 3 0 27304 0 2 13100245 333095 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G, COLUMN IV IN ADDITION TO MAKING PAYMENTS TO THE IDENTIFIED SUPPORTED ORGANIZATION, THE FOUNDATION MADE A PAYMENT TO ITS CLASS OF SUPPORTED ORGANIZATIONS. THE CLASS OF SUPPORTED ORGANIZATIONS ARE IDENTIFIED IN THE ARTICLES OF INCORPORATION AS OTHER INSTITUTIONS PROVIDING SERVICES TO CHILDREN. A DONATION OF $27,304 WAS PROVIDED TO SANFORD - CHILD'S VOICE, EIN 46-0447693, AN ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE, AND IS DESCRIBED IN SECTION 501(C)(3) OF THE CODE. PART I, LINE 12G, COLUMN VI CHILDREN'S HOME FOUNDATION PROVIDED IN-KIND DONATIONS OF BOOKS, TOYS, SCHOOL SUPPLIES, CLOTHING, FOOD, BLANKETS AND OTHER ITEMS TO CHILDREN'S HOME SOCIETY. THE IN-KIND DONATIONS WERE VALUED AT $333,095. THE IN-KIND DONATION IS INCLUDED IN THE TOTAL DONATION LISTED ON SCHEDULE A, PART I, LINE 12G. PART IV, SECTION A, LINE 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA IS SPECIFICALLY IDENTIFIED AS A SUPPORTED ORGANIZATION IN THE GOVERNING DOCUMENTS. IN ADDITION, THE ARTICLES OF INCORPORATION IDENTIFY OTHER INSTITUTIONS PROVIDING SERVICES TO CHILDREN AS A CLASS OF SUPPORTED ORGANIZATIONS FOR WHICH THE FOUNDATION MAY PROVIDE FINANCIAL AND OTHER SUPPORT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 137879291 1504440 16303392 5354955 150332168 118436969 1339477 21269102 3166257 137879291 136438271 1745245 -17010529 2736018 118436969 100915683 6531954 31600418 2609784 136438271 103238407 666662 -509767 2479619 100915683 0.18848 0.60914 0.20238 1 0 65454 49527 15927 15927 DUE TO CHILDREN'S HOME SOCIETY 5185083 5185083 X 23396632 11169870 1239187 429437 12838494 10558138 348270 -214027 134243 10692381 17236734 1239187 214027 1453214 15783520 348270 348270 16131790 PART V, LINE 4: DISTRIBUTIONS FROM THE ENDOWMENTS ARE PROVIDED TO SUPPORT THE PROGRAMS AND SERVICES OF THE CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. PART X, LINE 2: THE FOUNDATION 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 FINANCIAL STATEMENTS. THE ENTITY 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF ANNUITY OBLIGATIONS -1,837. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 37,169. CHANGE IN VALUE OF TRUSTS 103,618. DIST. FROM AND CHANGE IN VALUE OF BENEFICIAL INT. IN ASSETS HELD BY OTHERS 290,487. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -15,743. RECLASS DIRECT FUNDRAISING EXPENSE -198,284. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 15,743. RECLASS DIRECT FUNDRAISING EXPENSE 198,284. X X 1 ABBEY GROUP LTD PO BOX 4067 CUSTER SD 57730 FUNDRAISING FOR NEW BLACK HILLS CAMPUS 0 0 184109 0 184109 WI SD FL IL CARING FOR THE KIDS 803749 717918 85831 28136 37038 20658 JON CRANE ART AUCTION 155875 112561 43314 7500 35813 5 289072 219933 69139 12664 25737 6500 24238 1248696 1050412 198284 40800 70275 6500 80709 198284 0 80000 57508 4032 1 0.60000 80000 57508 4032 61540 18460 SD 1 0 1 0 1.00000 SHANNON CLARK 801 N SYCAMORE AVENUE SIOUX FALLS SD 57101 0 ERICA KROHN 800 COORDINATES AND CONDUCTS RAFFLE. X 0 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE ORGANIZATION ENTERED INTO AN ARRANGEMENT WITH ABBEY GROUP LTD TO ASSIST WITH FUNDRAISING FOR THE BLACK HILLS CAMPUS. A CONSULTANT FEE OF $180,007 WAS PAID TO THE PROFESSIONAL FUNDRAISER BASED ON A CONTRACT AND EXPENSE REIMBURSEMENTS OF $4,102 WERE PAID BASED ON ITEMIZED INVOICES. 1 CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 801 N SYCAMORE AVE SIOUX FALLS SD 57110 460224542 501(C)(3) 13072941 333095 FAIR MARKET VALUE BOOKS, CLOTHING, FOOD GENERAL SUPPORT SANFORD - CHILD'S VOICE 12305 WEST 18TH STREET SIOUX FALLS SD 571175039 460447693 501(C)(3) 27304 0 GENERAL SUPPORT 2 0 PART I, LINE 2: CHILDREN'S HOME FOUNDATION EXISTS TO FUND CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA AND TO ENCOURAGE AND ASSIST OTHER INSTITUTIONS PROVIDING SERVICES TO WOMEN AND CHILDREN. THERE ARE NO FORMAL GRANT REQUIREMENTS THAT EXIST BETWEEN CHILDREN'S HOME FOUNDATION AND CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA BECAUSE OF THE RELATIONSHIP THAT EXISTS BETWEEN THE TWO ORGANIZATIONS. NO FORMAL GRANT REQUIREMENTS EXIST BETWEEN CHILDREN'S HOME FOUNDATION AND SANFORD'S CHILD'S VOICE AS THIS PROGRAM WAS PREVIOUSLY OPERATED BY CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA. ALL DISTRIBUTIONS TO SANFORD ARE RESTRICTED ENDOWMENTS HELD BY CHILDREN'S HOME FOUNDATION. THESE RESTRICTED ENDOWMENT FUNDS WERE PREVIOUSLY GIVEN TO CHILDREN'S HOME SOCIETY IN SUPPORT OF OPERATING THE PROGRAM THROUGH THE FUNDRAISING EFFORTS OF CHILDREN'S HOME FOUNDATION. THESE FUNDS ARE DISTRIBUTED ANNUALLY TO CHILDREN'S HOME FOUNDATION IN ACCORDANCE WITH AGENCY POLICY AND GIVEN TO SANFORD'S CHILD'S VOICE WHICH NOW PROVIDES THESE SERVICES. X 0 1 X X X 0 0 0 0 0 0 0 0 0 JON MAMMENGA CHIEF PHILANTHROPY OFFICER 181750 0 0 0 0 0 10116 0 215 0 192081 0 0 0 RICK WEBER DEVELOPMENT DIRECTOR 128409 0 0 0 0 0 11215 0 24327 0 163951 0 0 0 PART I, LINE 1A THE MANAGEMENT TEAM AND BOARD MEMBER SPOUSES, ON OCCASION, WILL TRAVEL IN COMPANY VEHICLES WHEN ATTENDING ONE OF OUR FUNDRAISERS AND/OR ANNUAL MEETING EITHER IN SIOUX FALLS OR RAPID CITY. PART I, LINE 1B SPOUSAL TRAVEL REIMBURSEMENT IS DETERMINED BY THE BOARD. EXPENSES THAT ARE MINIMAL AND NOT EXCESSIVE WILL BE REIMBURSED BY CHS PROVIDED THE COMPANION-SPOUSE DOES NOT TRAVEL SEPARATELY FROM HIS/HER CHS-EMPLOYED SPOUSE. ADDITIONAL COSTS FOR VEHICLE TRAVEL AND LODGING ARE NOT INCURRED AS A RESULT OF SPOUSAL TRAVEL. X 3 19275 FAIR MARKET VALUE X 156 FAIR MARKET VALUE X 310582 FAIR MARKET VALUE X 4 50514 FAIR MARKET VALUE X 37 6073 FAIR MARKET VALUE X OTHER 157 170063 FAIR MARKET VALUE X CONSTRUCTION & FURNITURE FOR CHS 3 12000 FAIR MARKET VALUE X EVENT RELATED ITEMS 13 3812 FAIR MARKET VALUE 0 0 1 1 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS PART I, LINE 32B: THE ORGANIZATION HIRED A THIRD PARTY TO ASSIST WITH THEIR CAPITAL CAMPAIGN, WHICH INCLUDED SOLICITING NON-CASH CONTRIBUTIONS. PART I, LINE 33: THE FOUNDATION AUCTIONS MOST NON-CASH CONTRIBUTIONS RECEIVED THAT ARE NOT NEEDED BY CHILDREN'S HOME FOUNDATION OR CHILDREN'S HOME SOCIETY. PART V, LINE 2A AND 2B CHILDREN'S HOME FOUNDATION HAS ITS OWN EMPLOYEES, HOWEVER, COMPENSATION IS PAID BY CHILDREN'S HOME SOCIETY, THE COMMON PAYMASTER. FORM 990, PART V, LINE 7H THE ORGANIZATION RECEIVED A DONATION OF A VEHICLE IN FY 2023, WHICH WAS REPORTED ON A 2023 FORM 1098-C. THEREFORE, THERE IS NO VEHICLE DONATION REPORTED ON THE FY 2024 PART VIII, LINE 1G OR SCHEDULE M. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. MINUTES ARE KEPT. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND THE CHILDREN'S HOME SOCIETY'S CHIEF EXECUTIVE OFFICER. UP TO TWO (2) ADDITIONAL MEMBERS OF THE BOARD MAY BE APPOINTED BY THE BOARD PRESIDENT. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE CHILDREN'S HOME FOUNDATION'S AFFAIRS AND SHALL HAVE THE POWER TO TRANSACT ALL REGULAR AND NECESSARY BUSINESS OF THE BOARD DURING THE PERIOD BETWEEN REGULAR MEETINGS OF THE BOARD. IN ORDER TO PROVIDE CONTINUITY, THE PAST PRESIDENT IF THEN A DIRECTOR WILL BE A MEMBER OF THE EXECUTIVE COMMITTEE. THE DESIGNATION OF THE EXECUTIVE COMMITTEE AND THE DELEGATION THERETO OF AUTHORITY DOES NOT RELIEVE THE BOARD, OR ANY INDIVIDUAL DIRECTOR OF ANY RESPONSIBILITY IMPOSED ON IT, HIM, OR HER, AS PROVIDED BY LAW. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF CHILDREN'S HOME SOCIETY. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF PHILANTHROPY OFFICER, MANAGEMENT PERSONNEL FROM THE CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA, AND THE BOARD OF DIRECTORS ALL REVIEW FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY SENDS A COPY OF THE CONFLICT OF INTEREST POLICY AND A QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST TO ITS BOARD OF DIRECTORS AND KEY MANAGEMENT EMPLOYEES. THE BOARD AND KEY MANAGEMENT EMPLOYEES ARE COVERED BY THE POLICY. POTENTIAL AND ACTUAL CONFLICTS ARE REVIEWED BY THE KEY MANAGEMENT EMPLOYEES AND THE BOARD PRESIDENT. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE PERSON WITH THE CONFLICT MAY BE ASKED TO ABSTAIN FROM PARTICIPATION IN DISCUSSIONS AND DECISIONS OR, DEPENDING ON THE CIRCUMSTANCES, THE PERSON MAY BE ASKED TO RESIGN. IF THE PERSON REFUSES TO RESIGN, THIS PERSON IS SUBJECT TO REMOVAL FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS HAS A CHIEF PHILANTHROPY OFFICER COMPENSATION COMMITTEE WHICH ANNUALLY DETERMINES COMPENSATION FOR THE CHIEF PHILANTHROPY OFFICER. CHILDREN'S HOME SOCIETY ACTS AS COMMON PAYMASTER FOR THE FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC ON OUR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 103,618. CHANGE IN VALUE OF ANNUITY OBLIGATIONS -1,837. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 37,169. DIST. FROM AND CHANGE IN VALUE OF BENEFICIAL INT. IN ASSETS HELD BY OTHERS 290,487. TRANSFER FROM CHILDREN'S HOME SOCIETY 335,420. CHILDREN'S HOME SOCIETY OF SOUTH DAKOTA 801 N SYCAMORE AVENUE SIOUX FALLS SD 57108 460224542 TO PROVIDE HOUSING AND CARE FOR BEHAVIORALLY CHALLENGED CHILDREN. SD 501(C)(3) LINE 7 N/A 0 HAYWARD MEMORIAL TESTAMENTARY TRUST 100 S PHILLIPS AVE SIOUX FALLS SD 57104 466010897 PROVIDE BENEFITS TO ORGANIZATIONS THAT PROMOTE CHARITABLE PURPOSES SD 501(C)(3) LINE 12A, I N/A 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0