2026-01-20T16:30:26-06:00 2025-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2024-07-01 460418678 SANFORD SCHOOL OF MEDICINE OF THE UNIVERSITY OF SOUTH DAKOTA RESIDENCY COR SANF 6053571302 1400 W 22ND STREET SIOUX FALLS SD 57105 NEDD BROWN EDD PRESIDENT 6053571302 2026-01-13 1 1 LAURIE HANSON CPA P00851848 6053391999 2026-01-13 2024 2025-03-06 01:10:19Z NEDD BROWN EDD 1400 W 22ND STREET SIOUX FALLS SD 57105 13147654 0 X N/A X 1991 SD COMMON PAYMASTER FOR UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE RESIDENTS. 15 13 162 12 0 0 0 0 12374046 13146615 1471 1039 0 0 12375517 13147654 0 0 0 0 11754419 12480106 0 0 0 554963 632310 12309382 13112416 66135 35238 1205277 1229175 214805 203465 990472 1025710 COMMON PAYMASTER FOR UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE RESIDENTS. 0 0 12975502 13146615 COMMON PAYMASTER FOR UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE RESIDENTS. 12975502 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 162 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 13 1 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X ASHLEY BACOULIS 6053571302 1400 W 22ND STREET SIOUX FALLS SD 57105 JOSEPH FANCIULLO MD VICE PRESIDENT 28.00 0.00 X X 0 414515 54788 NEDD BROWN EDD PRESIDENT 40.00 0.00 X X 0 206042 36887 THAVAM THAMBI-PILLAI MD SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 NESSIM AMIN MD DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ELLIOT MD DIRECTOR 1.00 0.00 X 0 0 0 MARK VORTHERMS DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW MCDOUGALL MD DIRECTOR 1.00 0.00 X 0 0 0 ADAM STYS MD DIRECTOR 1.00 0.00 X 0 0 0 SHAWN VAN GERPEN MD DIRECTOR 1.00 0.00 X 0 0 0 TAMARA VIK MD DIRECTOR 1.00 0.00 X 0 0 0 GEORGE RATH MD DIRECTOR 1.00 0.00 X 0 0 0 SARA RUTER MD DIRECTOR 1.00 0.00 X 0 0 0 JESSICA WHITE MD DIRECTOR 1.00 0.00 X 0 0 0 DOUGLAS LYNCH MD DIRECTOR 1.00 0.00 X 0 0 0 ERICA SCHIPPERMD DIRECTOR 1.00 0.00 X 0 0 0 ASHLEY BACOULIS FIN & ADMIN SERV SPECIALIST 18.00 22.00 X 0 65000 19764 0 685557 111439 0 0 1 0 0 CONTRACT REVENUE 561499 13146615 13146615 13146615 1039 1039 13147654 13146615 0 1039 606237 537212 69025 9390243 9375613 14630 1865612 1864953 659 618014 609639 8375 38460 38460 14162 14162 40633 37625 3008 11822 10832 990 38957 25766 13191 17507 17507 17621 17621 1998 1771 227 138742 129289 9453 RESIDENT RECRUITMENT & 196055 196055 DUES AND ACCREDITATION 104134 104134 SPONSORED ACTIVITIES 6108 6108 6111 2917 3194 13112416 12975502 136914 0 700244 498871 363261 541212 136704 183622 64052 58582 5068 5470 1205277 1229175 212906 192447 1899 11018 214805 203465 X 990472 1025710 990472 1025710 1205277 1229175 35238 0 X 0 1 X 1 0 X X 1 UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE 466000364 6 1 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION A, LINE 2: UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE, THE SUPPORTED ORGANIZATION, IS NOT REQUIRED TO OBTAIN RECOGNITION OF ITS PUBLIC CHARITY STATUS BECAUSE IT IS A STATE UNIVERSITY OPERATED UNDER THE STATE OF SOUTH DAKOTA. PART I, LINE 11G, COLUMN (V): THE ORGANIZATION DOES NOT PROVIDE MONETARY SUPPORT TO THE SUPPORTED ORGANIZATION. INSTEAD, IT PROVIDES THE SERVICE OF COORDINATING THE FUNDING FOR RESIDENTS WHO ARE PART OF A CHARITABLE CLASS SERVED BY THE SUPPORTED ORGANIZATION AND STANDARDIZING THE PAYROLL AND ADMINISTRATIVE SYSTEM, WHICH CONTRIBUTE TOWARD THE OVERALL GOAL OF EDUCATION AND TRAINING FOR THE GRADUATE MEDICAL RESIDENTS. PART IV, SECTION D, LINE 2: THE ORGANIZATION HAS 30 MEMBERS, EACH ENTITLED TO ONE VOTE. THE MEMBERS ARE REPRESENTATIVES OF AVERA MCKENNAN HOSPITAL, SANFORD UNIVERSITY OF SOUTH DAKOTA MEDICAL CENTER, VETERANS ADMINISTRATION MEDICAL CENTER, AND UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE (THE SUPPORTED ORGANIZATION). THE MEMBERS ARE SELECTED BY THESE SPECIFIED ENTITIES. AVERA MCKENNAN HOSPITAL, SANFORD UNIVERSITY OF SOUTH DAKOTA MEDICAL CENTER, AND VETERANS ADMINISTRATION MEDICAL CENTER EACH SELECT FIVE MEMBERS FOR A TOTAL OF FIFTEEN MEMBERS. UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE (THE SUPPORTED ORGANIZATION) SELECTS FIFTEEN ADDITIONAL MEMBERS, FOR A TOTAL BETWEEN ALL ENTITIES OF 30 TOTAL MEMBERS. THE MEMBERS ELECT THE BOARD OF DIRECTORS, WHICH MUST INCLUDE THE DEAN OF GRADUATE MEDICAL EDUCATION, THE PROGRAM DIRECTOR OF EACH RESIDENCY/FELLOWSHIP TRAINING PROGRAM PARTICIPATING IN THE ORGANIZATION, AND TWO REPRESENTATIVES FROM EACH HOSPITAL PARTICIPATING IN RESIDENCY/FELLOWSHIP TRAINING PROGRAMS. PART IV, SECTION D, LINE 3: UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE, THE SUPPORTED ORGANIZATION, HAS A SIGNIFICANT VOICE IN DIRECTING THE ORGANIZATION'S INCOME AND ASSETS BY VIRTUE OF MAKING UP HALF OF THE TOTAL MEMBERS OF THE ORGANIZATION AND BY HAVING KEY FACULTY SERVE ON THE ORGANIZATION'S BOARD OF DIRECTORS. DUE TO THIS RELATIONSHIP, THE ORGANIZATION IS FINANCIALLY ACCOUNTABLE TO THE SUPPORTED ORGANIZATION. PART IV, SECTION E, LINE 2A: THE ACTIVITIES OF THE ORGANIZATION DIRECTLY FURTHER THE EXEMPT PURPOSES OF UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE BY COORDINATING THE FUNDING FOR GRADUATE MEDICAL EDUCATION RESIDENTS/FELLOWS RECEIVING EDUCATION AND TRAINING AT VARIOUS HOSPITAL SYSTEMS AND CLINICS ACROSS THE STATE OF SOUTH DAKOTA. THE ORGANIZATION IS RESPONSIBLE FOR THE STANDARDIZED PAYROLL AND ADMINISTRATIVE SYSTEM FOR ALL GRADUATE MEDICAL EDUCATION RESIDENTS/FELLOWS WITHIN EACH DEPARTMENT OF THE SUPPORTED ORGANIZATION'S RESIDENCY PROGRAMS. THIS ALLOWS FOR RESIDENTS TO HAVE CONTINUOUS BENEFIT COVERAGE REGARDLESS OF WHERE THEY ARE PROVIDING SERVICES. THIS IS THE PRIMARY ACTIVITY OF THE ORGANIZATION, THUS CONSTITUTING SUBSTANTIALLY ALL OF THE ACTIVITIES OF THE ORGANIZATION. PART IV, SECTION E, LINE 2B: IF THIS ORGANIZATION DID NOT CONDUCT THE ACTIVITY OF COORDINATING THE FUNDING AND STANDARDIZING THE PAYROLL AND ADMINISTRATIVE SYSTEM FOR ALL GRADUATE MEDICAL STUDENT RESIDENTS, THE SUPPORTED ORGANIZATION WOULD HAVE TO TAKE ON THIS RESPONSIBILITY, AND HANDLE THE PAYROLL FOR RESIDENTS AND COORDINATE REIMBURSEMENT FROM THE FACILITIES WHERE RESIDENTS PROVIDE SERVICES. 64052 58582 5470 5470 X 13147654 0 13147654 0 13147654 13112416 0 13112416 0 13112416 PART X, LINE 2: THE CORPORATION BELIEVES 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 CORPORATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 0 0 0 0 0 0 0 0 0 JOSEPH FANCIULLO MD VICE PRESIDENT 0 414515 0 0 0 0 0 31637 0 23151 0 469303 0 0 NEDD BROWN EDD PRESIDENT 0 206042 0 0 0 0 0 15916 0 20972 0 242930 0 0 PART I, LINE 3: COMPENSATION IS DETERMINED BY A RELATED ORGANIZATION, UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE. COMPENSATION IS REVIEWED ANNUALLY AND IS BASED ON THE COMPENSATION SCHEDULES FOR STATE OF SOUTH DAKOTA EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 2 NEDD BROWN, JOSEPH FANCIULLO, AND ASHLEY BACOULIS HAVE A BUSINESS RELATIONSHIP. ERICA SCHIPPER, SARA RUTER, JESSICA WHITE, DOUGLAS LYNCH, ADAM STYS, NESSIM AMIN AND THAVAM THAMBI-PILLAI HAVE A BUSINESS RELATIONSHIP. MICHAEL ELLIOT, SHAWN VAN GERPEN, TAMARA VIK, AND MARK VORTHERMS HAVE A BUSINESS RELATIONSHIP. MATTHEW MCDOUGALL AND GEORGE RATH HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS ONE CLASS OF 30 MEMBERS. EACH MEMBER IS ENTITLED TO ONE VOTE. FORM 990, PART VI, SECTION A, LINE 7A ONE CLASS OF MEMBERS CONSISTING OF FIVE MEMBERS SELECTED BY AVERA MCKENNAN HOSPITAL AND UNIVERSITY HEALTH CENTER, FIVE MEMBERS SELECTED BY SANFORD USD MEDICAL CENTER, FIVE MEMBERS SELECTED BY THE VETERANS ADMINISTRATION MEDICAL CENTER AND FIFTEEN MEMBERS SELECTED BY UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE AS OUTLINED IN THE AMENDED BYLAWS ON NOVEMBER 20, 2003. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS ELECTRONICALLY DISTRIBUTED TO THE GOVERNING BODY ONE WEEK PRIOR TO FILING. IT IS REVIEWED IN DETAIL BY THE FINANCE & ADMIN SERVICES SPECIALIST, THE DIRECTOR OF FINANCE, AND THE ASSOCIATE DEAN OF GRADUATE MEDICAL EDUCATION (CURRENT BOARD PRESIDENT). FORM 990, PART VI, SECTION B, LINE 12C THE POLICY COVERS BOARD MEMBERS AND MANAGEMENT. AT THE BEGINNING OF EACH BOARD MEETING, MEMBERS AND MANAGEMENT ARE ASKED TO REVIEW THE AGENDA AND DISCLOSE ANY CONFLICTS RELATED TO THE MEETING TOPICS TO THE BOARD. WHEN ANY POSSIBLE CONFLICT OF INTEREST OF ANY MEMBER OF THE BOARD BECOMES RELEVANT TO ANY MATTER REQUIRING ACTION, THE MEMBER SHALL CALL IT TO THE ATTENTION OF THE BOARD, SHALL NOT VOTE ON SUCH MATTER, AND SHALL NOT ATTEMPT TO EXERT PERSONAL INFLUENCE IN CONNECTION THEREWITH. FORM 990, PART VI, SECTION B, LINE 15 MANAGEMENT DUTIES ARE DELEGATED TO THE FINANCE & ADMIN SERVICES SPECIALIST OF THE UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE (USDSSOM), A RELATED ORGANIZATION. THE ORGANIZATION RELIED ON USDSSOM TO DETERMINE COMPENSATION FOR THE FINANCE & ADMIN SERVICES SPECIALIST. FORM 990, PART VI, SECTION C, LINE 19 THE CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A OFFICER COMPENSATION: FOR ALL THE OFFICERS AND DIRECTORS LISTED IN FORM 990, PART VII, SECTION A, 0% OF GROSS WAGES AND BENEFITS ARE RELATED TO THEIR POSITION ON THE GOVERNING BODY OF SANFORD SCHOOL OF MEDICINE OF THE UNIVERSITY OF SOUTH DAKOTA RESIDENCY CORP. UNIVERSITY OF SOUTH DAKOTA SANFORD SCHOOL OF MEDICINE 1400 WEST 22ND STREET SIOUX FALLS SD 57105 466000364 MEDICAL TEACHING FACILITY SD STATE OF SD N/A 0 FUND FOR ADVANCEMENT OF MEDICAL EDUCATION AND RESEARCH 1400 WEST 22ND STREET SIOUX FALLS SD 57105 363432018 ASSIST SANFORD SCHOOL OF MEDICINE AND ITS FACULTY SD 501(C)(3) LINE 12C, III-FI SANFORD SCHOOL OF MEDICINE THE UNIVERSITY OF SOUTH DAKOTA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0