2026-02-24T11:50:14-06:00 2025-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2024-07-01 460423090 LUTHERAN SOCIAL SERVICES OF SD FOUNDATION LUTH 6054447508 705 EAST 41ST STREET 200 SIOUX FALLS SD 571056048 NATHAN BEYER VP, FINANCE & SUPPORT SERVICES 6054447508 2026-02-16 1 1 LAURIE HANSON CPA P00851848 6053391999 2026-02-13 2024 2025-03-06 01:10:19Z NATHAN BEYER 705 EAST 41ST STREET 200 SIOUX FALLS SD 571056048 2560234 0 9386 X WWW.LSSSD.ORG X 1992 SD GENERATE FUNDING FOR LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA. 5 5 0 5 0 0 2387100 40644 0 0 263078 623227 0 0 2650178 663871 265056 354758 0 0 0 0 0 0 0 29124 36532 294180 391290 2355998 272581 7903446 8385429 0 0 7903446 8385429 X THE LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA FOUNDATION, INC. IS ORGANIZED TO EXPRESS OUR HERITAGE OF CHRISTIAN FAITH AND SERVICE THROUGH SUPPORT OF THE PROGRAMS AND ACTIVITIES OF LSS OF SD. THE FOUNDATION ACTIVELY SEEKS, RECEIVES, AND MANAGES GIFTS SO THE INCOME FROM THOSE GIFTS CAN PROVIDE A PERPETUAL STATEMENT OF THE DONOR'S FAITH AND MAINTAIN A SECURE FINANCIAL BASE TO PROMOTE WHOLENESS FOR ALL PEOPLE SERVED BY THE AGENCY. 0 0 354758 354758 GENERATE FUNDING FOR LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA WHICH PROVIDES SOCIAL SERVICES FOR PEOPLE OF ALL AGES, RACES, FAITHS, AND ECONOMIC LEVELS THROUGHOUT THE STATE OF SOUTH DAKOTA. 354758 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 0 0 0 MN X X NATHAN BEYER 6054447500 705 EAST 41ST SUITE 200 SIOUX FALLS SD 57105 CURT HOHMAN CHAIR 1.00 1.00 X X 0 0 0 KATHY MCHENRY VICE CHAIR & SECRETARY 1.00 0.00 X X 0 0 0 ALLAN JOHNSON BOARD MEMBER 1.00 0.00 X 0 0 0 ELIZABETH DUFFY BOARD MEMBER 1.00 1.00 X 0 0 0 ERIK USTAD BOARD MEMBER 1.00 0.00 X 0 0 0 REBECCA KIESOW-KNUDSEN PRESIDENT-CEO 1.00 45.00 X 0 140113 24305 NATHAN BEYER VP FINANCE & SUPPORT SERVI 1.00 45.00 X 0 90825 34500 AMY WITT CHIEF PROGRAM OFFICER 45.00 1.00 X 0 103438 25364 0 334376 84169 0 0 1 0 0 40644 40644 232439 232439 2287151 1896363 390788 390788 390788 663871 0 0 623227 354758 354758 36522 36522 10 10 391290 354758 36532 0 168714 -51644 7725424 8427604 9308 9469 7903446 8385429 0 0 X 5622703 6001172 2280743 2384257 7903446 8385429 7903446 8385429 272581 209402 0 X 0 1 X 1 0 X X 1 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 460224731 7 1 354758 0 1 354758 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7832008 40644 832619 391280 8313991 5085414 2387100 653664 294170 7832008 4306398 612885 402769 236638 5085414 4795305 303412 -585391 206928 4306398 3924350 14285 1070519 213849 4795305 0.72180 0.26460 0.01360 0 0 0 X 836741 209402 -10 209392 627349 36522 36522 663871 0 0 0 36522 354768 391290 391290 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR INVESTMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. INVESTMENT ASSETS INCLUDE THOSE ASSETS THAT THE ORGANIZATION WILL DESIGNATE FOR A SPECIFIC PURPOSE AS BOARD-DESIGNATED FUNDS AND ASSETS PERMANENTLY ENDOWED BY THE DONOR FOR A SPECIFIC PURPOSE. UNDER THIS POLICY, THE ASSETS ARE INVESTED IN A MANNER THAT SEEKS BOTH PRESERVATION OF CAPITAL AND GROWTH OF CAPITAL ON A REAL RETURN BASIS. ASSET ALLOCATION GUIDELINES HAVE BEEN ESTABLISHED FOR THE ASSETS BASED ON LIQUIDITY NEEDS AND TIME HORIZON. THE REBALANCING OF ASSETS WILL OCCUR ANNUALLY, OR AS NEEDED AND WILL BE REVIEWED BY THE BOARD OF DIRECTORS. DURING THE COURSE OF A COMPLETE MARKET CYCLE, THE TOTAL RETURN OBJECTIVE SHALL BE TO ACHIEVE A RETURN GREATER THAN CAPITAL MARKET RETURNS WITH A SIMILARLY WEIGHTED ASSET ALLOCATION. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THIS AMOUNT. 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 FOUNDATION 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: MISCELLANEOUS EXPENSE -10. PART XII, LINE 4B - OTHER ADJUSTMENTS: RELATED PARTY GRANTS 354,758. MISCELLANEOUS EXPENSE 10. 1 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 705 EAST 41 ST STE 200 SIOUX FALLS SD 571056048 460224731 501(C)(3) 354758 0 FUNDING FOR LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 1 0 PART I, LINE 2: THE FOUNDATION DONATES FUNDS TO ITS RELATED ORGANIZATION, LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA. THE EXECUTIVE LEADERSHIP DIRECTS THE FUNDS, AND ENSURES THAT THEY ARE USED ACCORDING TO THE INTENT OF THE FOUNDATION. 0 0 0 0 0 0 0 0 0 REBECCA KIESOW-KNUDSEN PRESIDENT-CEO 0 140113 0 0 0 0 0 4262 0 20068 0 164443 0 0 PART I, LINE 3 THE FOUNDATION RELIED ON THE RELATED ORGANIZATION, LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA, FOR DETERMINING THE COMPENSATION FOR THE PRESIDENT/CEO USING THE METHODS DESCRIBED IN PART I, LINE 3. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION (I.E. FOUNDATION) ARE THE MEMBERS OF THE BOARD OF DIRECTORS OF LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA (LSS). THE BOARD WILL HAVE FIVE DIRECTORS. NOT LESS THAN TWO NOR MORE THAN THREE DIRECTORS WILL BE MEMBERS OF THE LSS GOVERNING BOARD AND WILL BE CLASSIFIED AS CLASS A DIRECTORS. THE REMAINING DIRECTORS WILL BE CLASSIFIED AS CLASS B DIRECTORS. CLASS A DIRECTORS WILL BE ELECTED ANNUALLY BY THE MEMBERS OF THE CORPORATION AT THEIR ANNUAL MEETING. CLASS A DIRECTORS WILL SERVE A ONE-YEAR TERM WHICH WILL EXPIRE DECEMBER 31 AND BE ELIGIBLE TO SERVICE SIX CONSECUTIVE TERMS. CLASS B DIRECTORS WILL BE ELECTED ANNUALLY BY THE MEMBERS AT THEIR ANNUAL MEETING. CLASS B DIRECTORS WILL SERVE A THREE-YEAR TERM WHICH WILL EXPIRE DECEMBER 31 OF THE THIRD YEAR AND BE ELIGIBLE TO SERVE TWO CONSECUTIVE TERMS. FORM 990, PART VI, SECTION A, LINE 7A THE LSS FOUNDATION BOARD WILL NOMINATE INDIVIDUALS FOR CLASS B DIRECTORS FOR ELECTION TO THE LSS FOUNDATION BOARD. THE MEMBERS MAY ALSO NOMINATE INDIVIDUALS FOR ELECTION TO THE LSS FOUNDATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENT(S) TO THE ARTICLES OF INCORPORATION SHALL BE EFFECTIVE UPON RECEIVING THE APPROVAL OF A MAJORITY OF THE MEMBERS VOTING AT THE MEETING. AMENDMENT(S) TO THE BY-LAWS BECOME EFFECTIVE WHEN ACCEPTED BY A TWO-THIRDS MAJORITY VOTE BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY ELECTRONICALLY AT LEAST ONE WEEK PRIOR TO FILING AND IS REVIEWED IN DETAIL BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS THE COMPLETION OF THE ANNUAL CONFLICT OF INTEREST REQUEST. IN ADDITION, EACH MEETING BEGINS WITH A REQUEST FOR DISCLOSURE OF ANY CONFLICTS OF INTEREST. ALL BOARD MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. DETERMINATIONS AND REVIEW OF CONFLICTS ARE DONE AT THE BOARD LEVEL. THE PERSON WITH A CONFLICT IS NOT ALLOWED TO VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT AND VP OF FINANCE & SUPPORT SERVICES ARE COMPENSATED BY LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA. LUTHERAN SOCIAL SERVICES OF SD FOUNDATION PAYS NO COMPENSATION TO ITS OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL SUMMARIES ARE PUBLISHED IN THE ANNUAL REPORT. LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056051 460224731 SOCIAL SERVICES SD 501(C)(3) LINE 7 N/A 0 LUTHERAN HOUSING CORP NORTHPORT 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056051 931212382 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 0 LUTHERAN HOUSING CORP PRAIRIE LAKE 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056052 261880559 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 0 LUTHERAN HOUSING CORP WAGNER 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056052 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 0 LUTHERAN HOUSING CORPORATION GATEWAY 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056048 911789024 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0