Form990
Click to see attachment
Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
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MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
A For the 2019 calendar year, or tax year beginning 01-01-2018 , and ending 12-31-2018
BCheck if applicable:
CName of organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
PO Box 296
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Pierre, SD57501
D Employer identification number

46-0398115
E Telephone number

G Gross receipts $ 31,634,698
F Name and address of principal officer:
Stephanie Judson
1714 N Lincoln Ave
Pierre,SD57501
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.SDCOMMUNITYFOUNDATION.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1987
M State of legal domicile: SD
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: RECEIVE AND ADMINISTER GIFTS FOR CHARITABLE, BENEVOLENT, HUMAN SERVICES, ENVIRONMENTAL, CULTURAL, RELIGIOUS, CIVIC, HEALTH, SCIENTIFIC, EDUCATIONAL, AND ECONOMIC DEVELOPMENT PURPOSES, PRIMARILY IN OR FOR THE BENEFIT OF SOUTH DAKOTA.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 20
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 20
5 Total number of individuals employed in calendar year 2018 (Part V, line 2a) ...... 5 9
6 Total number of volunteers (estimate if necessary) ............. 6 300
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 53,617,215 19,366,269
9 Program service revenue (Part VIII, line 2g) ......... 228,217 230,364
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 16,138,641 9,591,751
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 17,640 12,283
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 70,001,713 29,200,667
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 11,920,396 14,168,857
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 1,112,473 1,196,827
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet588,089    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 470,128 458,865
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 13,502,997 15,824,549
19 Revenue less expenses. Subtract line 18 from line 12....... 56,498,716 13,376,118
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 332,917,785 316,548,132
21 Total liabilities (Part X, line 26)............. 93,100,809 85,093,065
22 Net assets or fund balances. Subtract line 21 from line 20..... 239,816,976 231,455,067
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2018)
Form 990 (2018)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: SEE PART 1, LINE 1.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 11,163,943 including grants of $ 10,876,030 ) (Revenue $ 0 )
THE SOUTH DAKOTA COMMUNITY FOUNDATION IS THE ONLY COMMUNITY FOUNDATION IN SOUTH DAKOTA WITH A STATEWIDE FOCUS. ESTABLISHED AS A PUBLIC NONPROFIT IN 1987 UNDER THE VISION OF GOVERNOR MICKELSON, THE FOUNDATION PROVIDES GRANTS TO NONPROFIT AND CHARITABLE ORGANIZATIONS ACROSS THE STATE IN SUPPORT OF CHARITABLE, ECONOMIC DEVELOPMENT, HUMAN SERVICES, HEALTH, EDUCATION, AND CULTURAL PROGRAMS.
4b (Code:   ) (Expenses $ 2,723,717 including grants of $ 2,723,717 ) (Revenue $ 0 )
COMMUNITY SAVINGS ACCOUNTS-WORK WITH OVER 75 COMMUNITIES ACROSS THE STATE, RANGING IN POPULATION FROM 200 TO OVER 30,000, TO CREATE PERPETUAL FUNDING STREAMS TO ASSIST WITH LOCAL CHARITABLE CAUSES. GRANTS WERE AWARDED TO SUPPORT NONPROFIT AND CHARITABLE CAUSES THAT ENABLE THE FOUNDATION TO DIRECTLY IMPACT NECESSARY CHANGE AS DETERMINED BY LOCAL LEADERS.
4c (Code:   ) (Expenses $ 569,110 including grants of $ 569,110 ) (Revenue $ 0 )
SCHOLARSHIP PROGRAM-MAINTAINS NEARLY 275 SCHOLARSHIP FUNDS FOR THE BENEFIT OF HIGH SCHOOL GRADUATES ACROSS THE STATE. THE FOUNDATION WORKS WITH DONORS TO IMPROVE ACCESS FOR SOUTH DAKOTA'S YOUTH TO OBTAIN HIGHER EDUCATION. THE FOUNDATION AWARDED OVER 700 SCHOLARSHIPS TO ASSIST STUDENTS WITH HIGHER EDUCATION.
4d Other program services (Describe in Schedule O.)
(Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
4e Total program service expensesMediumBullet14,456,770
Form 990 (2018)
Form 990 (2018)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II..............
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III.................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment..................
6
Yes
 
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III.............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I(see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
Form 990 (2018)
Form 990 (2018)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I............
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L,
Part IV
........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I.
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II...........
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
32
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2018)
Form 990 (2018)
Page 5
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
9
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? .........................
8
 
No
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
No
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
No
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see instructions and file Form 4720, Schedule N .....
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income?
If "Yes," complete Form 4720, Schedule O ................
16
 
No
Form 990 (2018)
Form 990 (2018)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
20
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
20
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletClayton Cudmore1714 N Lincoln Ave   Pierre,SD57501 (605) 224-1025
Form 990 (2018)
Form 990 (2018)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Jeff Erickson......................................................................
Chair
1
.................
 
X   X       0 0 0
(2) Beth Benning......................................................................
Vice Chair
1
.................
 
X   X       0 0 0
(3) John Porter......................................................................
Director
1
.................
 
X           0 0 0
(4) Karl Adam......................................................................
Director
1
.................
 
X           0 0 0
(5) David Anderson......................................................................
Director
1
.................
 
X           0 0 0
(6) Marilyn Hoyt......................................................................
Director
1
.................
 
X           0 0 0
(7) Jim Hart......................................................................
Director
1
.................
 
X           0 0 0
(8) Bruce Brandner......................................................................
Director
1
.................
 
X           0 0 0
(9) Stanley Porch......................................................................
Director
1
.................
 
X           0 0 0
(10) Trudy Morgan......................................................................
Director
1
.................
 
X           0 0 0
(11) Anita Nachtigal......................................................................
Director
1
.................
 
X           0 0 0
(12) Charles Hart......................................................................
Director
1
.................
 
X           0 0 0
(13) Keith Moore......................................................................
Director
1
.................
 
X           0 0 0
(14) Deanna Lien......................................................................
Director
1
.................
 
X           0 0 0
(15) Kathy Gunderson......................................................................
Director
1
.................
 
X           0 0 0
(16) Doug Sharp......................................................................
Director
1
.................
 
X           0 0 0
(17) Dennis Batteen......................................................................
Director
1
.................
 
X           0 0 0
Form 990 (2018)
Form 990 (2018)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Maree Larson........................................................................
Director
1
.......................  
X           0 0 0
(19) Scott Jones........................................................................
Director
1
.......................  
X           0 0 0
(20) DeMaris Nesheim........................................................................
Director
1
.......................  
X           0 0 0
(21) Stephanie Judson........................................................................
President
55
.......................  
    X       224,748 0 60,500
(22) Clayton Cudmore........................................................................
CFO
55
.......................  
    X       151,432 0 32,329
(23) Jeff Veltkamp
 
Director of Development
55
.......................  
        X   108,799 0 32,437














1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 484,979 0 125,266
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet3
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
The Numad Group LLC,
PO Box 230
Hermosa,SD57744
Consulting 159,903
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet1
Form 990 (2018)
Form 990 (2018)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a 0
b Membership dues..1b 0
c Fundraising events..1c 0
d Related organizations1d 0
e Government grants (contributions)1e 500,000
f All other contributions, gifts, grants, and similar amounts not included above1f 18,866,269
g Noncash contributions included in lines 1a - 1f:$ 457,828
h Total. Add lines 1a-1f.......MediumBullet 19,366,269
 Program Service RevenueAmt Business Code
2a Other Administrative Fees 541900 230,364 230,364 0 0
b
c
d
e
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f ....MediumBullet 230,364
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 4,840,585 0 0 4,840,585
4 Income from investment of tax-exempt bond proceedsMediumBullet 0 0 0 0
5 Royalties...........MediumBullet 0 0 0 0
(ii) Personal (i) Real
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss)......MediumBullet        
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory 947,987 6,237,210
b Less: cost or other basis and sales expenses 947,987 1,486,044
c Gain or (loss) 0 4,751,166
d Net gain or (loss).....MediumBullet 4,751,166 0 0 4,751,166
8a Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities..MediumBullet        
10a Gross sales of inventory, less
returns and allowances ..
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a Change in CSV/Annuity/Miscellaneous 900099 12,283 0 0 12,283
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... MediumBullet 12,283
12 Total revenue. See Instructions......MediumBullet 29,200,667 230,364 0 9,604,034
Form 990 (2018)
Form 990 (2018)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 14,168,857 14,168,857
2 Grants and other assistance to domestic individuals. See Part IV, line 22    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 376,179 33,712 218,856 123,611
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 508,492 123,595 187,794 197,103
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 128,919 23,487 58,452 46,980
9 Other employee benefits ....... 124,263 24,529 50,964 48,770
10 Payroll taxes ........... 58,974 10,750 27,396 20,828
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 23,377   23,377  
c Accounting ........... 36,563   36,563  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 15,961   15,961  
12 Advertising and promotion .... 60,069 18,021   42,048
13 Office expenses ....... 43,043 7,771 19,545 15,727
14 Information technology ...... 27,635 4,989 12,549 10,097
15 Royalties ..        
16 Occupancy ........... 16,419 2,964 7,455 6,000
17 Travel ............ 38,140 11,442 3,814 22,884
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 22,447   22,447  
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 70,502 12,728 32,014 25,760
23 Insurance ... 26,272 4,743 11,930 9,599
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Printing 25,244 4,558 11,463 9,223
b Dues/Fees/Subscriptions 19,674 3,552 8,934 7,188
c Strategic Planning 24,349 0 24,349 0
d
e All other expenses 9,170 1,072 5,827 2,271
25 Total functional expenses. Add lines 1 through 24e 15,824,549 14,456,770 779,690 588,089
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2018)
Form 990 (2018)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 19,742,244 2 17,156,215
3 Pledges and grants receivable, net ......   3 2,321,433
4 Accounts receivable, net .............   4  
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
  6  
7 Notes and loans receivable, net ....   7  
8 Inventories for sale or use ........   8  
9 Prepaid expenses and deferred charges ...... 22,670 9 17,321
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,317,017
b Less: accumulated depreciation 10b 423,816 917,339 10c 893,201
11 Investments—publicly traded securities . 308,562,557 11 290,411,313
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .. 2,000,000 13 2,000,000
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 1,672,975 15 3,748,649
16 Total assets. Add lines 1 through 15 (must equal line 34)... 332,917,785 16 316,548,132
Liabilities 17 Accounts payable and accrued expenses ..... 106,848 17 131,988
18 Grants payable ... 35,000 18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D 92,908,761 21 84,916,727
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 50,200 25 44,350
26 Total liabilities. Add lines 17 through 25.. 93,100,809 26 85,093,065
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets 239,593,632 27 231,258,220
28 Temporarily restricted net assets ........... 223,344 28 196,847
29 Permanently restricted net assets 0 29 0
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund ...   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 239,816,976 33 231,455,067
34 Total liabilities and net assets/fund balances ........ 332,917,785 34 316,548,132
Form 990 (2018)
Form 990 (2018)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
29,200,667
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
15,824,549
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
13,376,118
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
239,816,976
5
Net unrealized gains (losses) on investments ...............
5
-24,717,337
6
Donated services and use of facilities .................
6
0
7
Investment expenses .....................
7
0
8
Prior period adjustments .....................
8
0
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
2,979,310
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
231,455,067
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2018)
Form 990 (2018)
Additional Data


Software ID: 18007995
Software Version: v1.00
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9

10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2018

Schedule A (Form 990 or 990-EZ) 2018
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv), 170(b)(1)(A)(vi), and 170(b)(1)(A)(ix)
(Complete only if you checked the box on line 5, 7, 8, or 9 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2014 (b) 2015 (c) 2016 (d) 2017 (e) 2018 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 36,887,752 16,788,202 28,067,101 53,617,215 19,366,269 154,726,539
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 36,887,752 16,788,202 28,067,101 53,617,215 19,366,269 154,726,539
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 49,185,351
6 Public support. Subtract line 5 from line 4. 105,541,188
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2014 (b) 2015 (c) 2016 (d) 2017 (e) 2018 (f) Total
7 Amounts from line 4.. 36,887,752 16,788,202 28,067,101 53,617,215 19,366,269 154,726,539
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 4,116,521 3,170,564 5,209,592 6,378,813 4,840,585 23,716,075
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 274,435 263,339 257,973 245,857 242,647 1,284,251
11 Total support. Add lines 7 through 10 179,726,865
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
58.723 %
15
15
56.136 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2018

Schedule A (Form 990 or 990-EZ) 2018
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2014 (b) 2015 (c) 2016 (d) 2017 (e) 2018 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2014 (b) 2015 (c) 2016 (d) 2017 (e) 2018 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2018

Schedule A (Form 990 or 990-EZ) 2018
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990 or 990-EZ) 2018

Schedule A (Form 990 or 990-EZ) 2018
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2018

Schedule A (Form 990 or 990-EZ) 2018
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990 or 990-EZ) 2018

Schedule A (Form 990 or 990-EZ) 2018
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
 
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions
 
9 Distributable amount for 2018 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2018
(iii)
Distributable
Amount for 2018
1 Distributable amount for 2018 from Section C, line
6
 
2 Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2018:
a From 2013.......  
b From 2014.......  
c From 2015.......  
d From 2016.......  
e From 2017.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2018 distributable amount  
i Carryover from 2013 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2018 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2018 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2018, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.
 
6 Remaining underdistributions for 2018. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.
 
7 Excess distributions carryover to 2019. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2014......  
b Excess from 2015.....  
c Excess from 2016.....  
d Excess from 2017.....  
e Excess from 2018.....  
Schedule A (Form 990 or 990-EZ) (2018)

Schedule A (Form 990 or 990-EZ) 2018
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A, Part II, Line 10 Includes program services revenue of administrative fees along with changes in cash surrender value and split interest agreements.
Schedule A (Form 990 or 990-EZ) 2018


Additional Data


Software ID: 18007995
Software Version: v1.00
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2
Name of organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number
46-0398115
Part I
Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Page 3
Name of organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part II
Noncash Property (See instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Page 4
Name of organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Additional Data


Software ID: 18007995
Software Version: v1.00
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ......... 108 0
2 Aggregate value of contributions to (during year) 1,884,967 0
3 Aggregate value of grants from (during year) 1,229,189 0
4 Aggregate value at end of year ........ 41,692,839 0
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a)Current year (b)Prior year (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 219,644,029 163,178,018 132,101,317 131,194,917 118,547,900
b Contributions ... 11,427,554 38,983,576 22,027,320 13,940,742 15,189,746
c Net investment earnings, gains, and losses -12,636,838 24,204,015 15,077,088 -7,093,811 3,151,214
d Grants or scholarships ... 7,915,376 5,253,372 4,754,441 4,744,006 4,485,594
e Other expenditures for facilities
and programs ...
0 0 0 0 0
f Administrative expenses .... 1,737,343 1,468,208 1,273,266 1,196,525 1,208,349
g End of year balance ...... 208,782,026 219,644,029 163,178,018 132,101,317 131,194,917
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet99 %
b
Permanent endowment SchDMd Bullet0 %
c
Temporarily restricted endowment SchDMd Bullet1 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations .................
3a(i)
 
No
(ii) related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ..... 0 55,000 55,000
b Buildings .... 0 924,034 179,032 745,002
c Leasehold improvements 0 0 0 0
d Equipment .... 0 337,983 244,784 93,199
e Other ..... 0 0 0 0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 893,201
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
Liability under Charitable Gift Annuities 44,350
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 44,350
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 5,969,317
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -24,717,337
b Donated services and use of facilities ......... 2b 0
c Recoveries of prior year grants ........... 2c 0
d Other (Describe in Part XIII.) ............ 2d 0
e Add lines 2a through 2d ..................... 2e -24,717,337
3 Subtract line 2e from line 1.................. 3 30,686,654
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 0
b Other (Describe in Part XIII.) ........... 4b -1,485,987
c Add lines 4a and 4b.................... 4c -1,485,987
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 29,200,667
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 14,331,226
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a 0
b Prior year adjustments ............ 2b 0
c Other losses ................ 2c 0
d Other (Describe in Part XIII.) ............ 2d 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 14,331,226
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 0
b Other (Describe in Part XIII.) ............ 4b 1,493,323
c Add lines 4a and 4b..................... 4c 1,493,323
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 15,824,549
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part IV, Line 2b The Foundation acts as agent for certain donors by receiving assets under agreements in which the donor has named itself as the nonprofit beneficiary. For financial statement/GAAP, the Foundation recognizes a liability to the donor. For income tax reporting, the Foundation records contributions received. The Foundation entered into an agreement with a separate nonprofit to administer, invest, and disburse funds to higher education institutions for scholarships as overseen by the nonprofit's board.
Schedule D, Part V, Line 4 See Form 990, Part 1, line 1.
Schedule D, Part X, Line 2 At December 31, 2018, the Foundation believes that no significant uncertain tax positions or liabilities exist. In accordance with the applicable statute of limitations, the Foundation's tax returns could be audited by the Internal Revenue Service for the years ended December 31, 2015 to 2018.
Schedule D, Part XI, Line 4b GAAP versus income tax accounting: Agency endowment contributions $1,467,103; investment income $800,814; unrealized loss $3,428,287; administrative fees $325,617. Net ($1,485,987).
Schedule D, Part XII, Line 4b GAAP versus income tax accounting: Agency endowment grant expense $1,493,323.
Schedule D (Form 990) 2018


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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number
46-0398115
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) Lemmon Area Charitable & Economic Development Corp
100 3rd Street West
Lemmon,SD57638
36-3983577 3 100,000       Community welfare and betterment
(2) Sanford Health Network
2905 3rd Avenue SE
Aberdeen,SD57401
46-0388596 3 19,600       Healthcare
(3) Option 1 Women's Health Center
PO Box 924
Brookings,SD57006
51-0638149 3 65,305       Healthcare
(4) Huron Regional Medical Center Foundation
110 Fourth Street SE B-8
Huron,SD57350
46-0437171 3 45,107       Healthcare
(5) Avera St Benedict Health Center
401 West Glynn Drive
Parkston,SD57366
46-0226738 3 10,219       Healthcare
(6) Philip Health Services
PO Box 790
Philip,SD57567
46-0361016 3 20,000       Healthcare
(7) Avera St Mary's Foundation
800 East Dakota Ave
Pierre,SD57501
46-0230199 3 68,000       Healthcare
(8) Westhills Village Foundation
255 Texas Street
Rapid City,SD57701
36-3634283 3 25,000       Healthcare
(9) Rapid City Regional Hospital Inc
353 Fairmont Blvd PO Box 6000
Rapid City,SD57709
46-0319070 3 20,000       Healthcare
(10) Wellspring dba WellFully
PO Box 1087
Rapid City,SD57709
46-0414463 3 15,000       Healthcare
(11) Landmann Jungman Memorial Hospital
600 Billars St
Scotland,SD57059
46-6015787 3 15,000       Healthcare
(12) LifeScape Foundation
2011 West 26th Street Suite 201
Sioux Falls,SD57105
46-0353254 3 20,441       Healthcare
(13) Alzheimer's Association South Dakota Chapter
4304 S Technology Drive
Sioux Falls,SD57106
13-3039601 3 9,000       Healthcare
(14) South Dakota Lions Eye Bank Inc
4501 West 61st Street
Sioux Falls,SD57107
46-0413527 3 5,664       Healthcare
(15) Health Connect of South Dakota
PO Box 1772
Sioux Falls,SD57101
46-0444328 3 8,000       Healthcare
(16) American Heart Association
2141 West White Oaks Drive Suite A
Springfield,IL62704
13-5613797 3 10,000       Healthcare
(17) Shriners Hospitals for Children
PO Box 31356
Tampa,FL33607
36-2193608 3 54,600       Healthcare
(18) Assisting Children to Smile
2129 Cedar Drive
Watertown,SD57201
46-2406774 3 6,000       Healthcare
(19) South Dakota Hall of Fame
1480 South Main Street
Chamberlain,SD57325
46-0324210 3 24,455       Historical education
(20) Crazy Horse Memorial Foundation
12151 Avenue of the Chiefs
Crazy Horse,SD57730
46-0220678 3 275,674       Historical education
(21) Casey Tibbs Foundation
PO Box 37
Ft Pierre,SD57532
46-0407894 3 175,000       Historical education
(22) Oyate Networking Project
PO Box 316
Kyle,SD57752
46-0438929 3 10,000       Historical education
(23) Martin Cemetery Association Inc
PO Box 522
Martin,SD57551
46-6015989 3 9,400       Historical education
(24) Friends of the Middle Border Inc
PO Box 1071
Mitchell,SD57301
46-0216722 3 7,700       Historical education
(25) South Dakota Historical Society Foundation
900 Governors Drive
Pierre,SD57501
46-0370475 3 19,346       Historical education
(26) Clallam County Historical Society
PO Box 1327
Port Angeles,WA98362
91-6054757 3 23,790       Historical education
(27) National Historic Site of Wounded Knee
3927 Clover St 3927 Clover St
Rapid City,SD57702
47-4511890 3 20,000       Historical education
(28) Heritage Museum of Roberts County
PO Box 215
Sisseton,SD57262
46-0404911 3 23,000       Historical education
(29) High Plains Western Heritage Center
825 Heritage Drive
SPEARFISH,SD57783
51-0142818 3 8,615       Historical education
(30) Alpena Volunteer Fire Department
806 Oak
Alpena,SD57312
46-0332084 3 10,000       Public Safety
(31) Parkston Fire Department
PO Box 490
Parkston,SD57366
46-6000348 3 8,000       Public Safety
(32) South Dakota Highway Patrol
118 West Capitol Ave
Pierre,SD57501
46-0376168 3 25,000       Public Safety
(33) First United Methodist Church
2660 Dakota Ave South
Huron,SD57350
46-0230755 3 50,000       Religion
(34) Tree of Life Ministry
PO Box 149
Mission,SD57555
46-0446287 3 10,000       Religion
(35) Dakotas United Methodist Foundation
PO Box 460
Mitchell,SD57301
46-0271158 3 48,144       Religion
(36) Mitchell Christian Education Association
805 West 18th Ave
Mitchell,SD57301
36-3326267 3 13,770       Religion
(37) Lutheran Memorial Church
320 East Prospect Ave
Pierre,SD57501
46-0251888 3 18,000       Religion
(38) Lutherans Outdoors in South Dakota Inc
2001 South Summit Ave
Sioux Falls,SD57197
46-0320561 3 6,000       Religion
(39) South Dakota Synod of the ELCA
2001 South Summit Ave
Sioux Falls,SD57197
36-3512774 3 10,000       Religion
(40) CREATE Makerspace
202 South Main Street Suite 530
Aberdeen,SD57401
81-4382187 3 16,498       Community welfare and betterment
(41) Homes Are Possible Inc
320 South Main Street
Aberdeen,SD57401
46-0458578 3 30,000       Community welfare and betterment
(42) Aberdeen Area Community Foundation Inc
PO Box 674
Aberdeen,SD57401
36-3323233 3 75,000       Community welfare and betterment
(43) City of Alcester
106 West 2nd
Alcester,SD57001
46-6000025 3 150,000       Community welfare and betterment
(44) West River Foundation
511 Sixth Avenue
Belle Fourche,SD57717
46-0358355 3 10,000       Community welfare and betterment
(45) Beresford Area Arts Council Inc
PO Box 32
Beresford,SD57004
46-0453546 3 12,000       Community welfare and betterment
(46) Glacial Lakes Area Development
PO Box 231
Britton,SD57430
87-0787080 3 20,000       Community welfare and betterment
(47) Brookings Regional Human Society Inc
120 West 2nd Street South
Brookings,SD57006
46-0452504 3 17,536       Community welfare and betterment
(48) South Dakota Humanities Council
1215 Trail Ridge Road Suite A
Brookings,SD57006
46-0316222 3 49,571       Community welfare and betterment
(49) Salvation Army - Brookings
314 6th Ave
Brookings,SD57006
36-2167910 3 16,515       Community welfare and betterment
(50) Brookings Domestic Abuse Shelter
PO Box 36
Brookings,SD57006
46-0395261 3 13,986       Community welfare and betterment
(51) Brookings Area Habitat for Humanity
PO Box 412
Brookings,SD57006
46-0437158 3 19,060       Community welfare and betterment
(52) Brookings Area United Way
PO Box 750
Brookings,SD57006
23-7151498 3 35,345       Community welfare and betterment
(53) Gregory County
221 East 8th Street
Burke,SD57523
46-6000077 3 10,000       Community welfare and betterment
(54) City of Canistota
228 Main Street PO Box 67
Canistota,SD57012
46-6000079 4 10,000       Community welfare and betterment
(55) Chadron Community Foundation Inc
PO Box 1351
Chadron,NE69337
91-1839312 3 12,593       Community welfare and betterment
(56) Clark Development Corporation
PO Box 298
Clark,SD57225
46-0310288 3 7,250       Community welfare and betterment
(57) NeighborWorks Dakota Home Resources
795 Main St
Deadwood,SD57732
46-0423151 3 10,000       Community welfare and betterment
(58) Beadle and Spink Enterprise Community Inc (BASEC)
PO Box 405
Doland,SD57436
46-0438143 3 10,000       Community welfare and betterment
(59) Cheyenne River Sioux Tribe
220 East Prairie Road
Eagle Butte,SD57625
74-3190932 3 10,000       Community welfare and betterment
(60) Village Family Service Center
PO Box 9859
Fargo,ND58106
45-0226423 3 19,332       Community welfare and betterment
(61) Animal Protection Society of Friday Harbor
PO Box 1355
Friday Harbor,WA98250
91-1717047 3 50,000       Community welfare and betterment
(62) High Plains Fair Housing Center
406 Demers Ave
Grand Forks,ND58201
46-0589597 3 10,000       Community welfare and betterment
(63) American Legion Post 303
PO Box 64
Hermosa,SD57744
23-7014964 3 10,000       Community welfare and betterment
(64) Black Hills Film Festival
PO Box 396
Hill City,SD57745
27-1149619 3 10,000       Community welfare and betterment
(65) City of Hoven
PO Box 404
Hoven,SD57450
46-6003552 3 10,000       Community welfare and betterment
(66) Nordby Center for Recreation
1700 Lincoln Ave SW
Huron,SD57350
46-0449821 3 8,712       Community welfare and betterment
(67) Community Development Foundation
1705 Dakota Ave South
Huron,SD57350
20-8612763 3 50,519       Community welfare and betterment
(68) Our Home Inc
334 3rd Street SW
Huron,SD57350
23-7163006 3 10,168       Community welfare and betterment
(69) Violet Tschetter Memorial Home
50 7th Street SE
Huron,SD57350
46-0275857 3 11,578       Community welfare and betterment
(70) South Dakota State Fair Foundation
1060 3rd Street SW
Huron,SD57350
46-0425814 3 10,000       Community welfare and betterment
(71) Lakota Funds
PO Box 340
Kyle,SD57752
46-0421416 3 30,000       Community welfare and betterment
(72) Northern Hills Family Recreation Center
845 Miners Ave
Lead,SD57754
46-0356630 3 11,000       Community welfare and betterment
(73) Historic Homestake Opera House Society
PO Box 412
Lead,SD57754
41-1901385 3 15,000       Community welfare and betterment
(74) Lower Brule Research Institute
229 BIA Rt 10
Lower Brule,SD57548
81-0835645 3 10,000       Community welfare and betterment
(75) Center for Rural Affairs
PO Box 136
Lyons,NE68038
47-0553823 3 9,998       Community welfare and betterment
(76) YMCA of the Greater Twin Cities
651 Nicolette Mall Suite 500
Minneapolis,MN55402
45-2563299 3 7,128       Community welfare and betterment
(77) Rosebud Economic Development Corporation
PO Box 236
Mission,SD57555
46-0454387 3 10,000       Community welfare and betterment
(78) Veterans of Foreign Wars Post 2750
215 North Main Street
Mitchell,SD57301
46-0271005 3 10,000       Community welfare and betterment
(79) Helping with Horsepower
40787 259th St
Mitchell,SD57301
45-3963128 3 6,000       Community welfare and betterment
(80) Mitchell Area Charitable Foundation
601 North Main
Mitchell,SD57301
46-0390971 3 13,596       Community welfare and betterment
(81) LifeQuest
804 North Mentzer Street
Mitchell,SD57301
46-0348946 3 10,064       Community welfare and betterment
(82) City of Montrose
PO Box 97
Montrose,SD57048
46-6000325 3 10,000       Community welfare and betterment
(83) Parkston Area Development Corporation
PO Box 772
Parkston,SD57366
46-0444442 3 7,500       Community welfare and betterment
(84) Haakon County
512 E Hone Box 182
Philip,SD57567
46-0392966 3 13,000       Community welfare and betterment
(85) City of Philip
PO Box 408
Philip,SD57567
46-6000351 3 5,250       Community welfare and betterment
(86) South Dakota Bar Foundation
222 East Capitol Ave Suite 3
Pierre,SD57501
46-0378148 3 160,664       Community welfare and betterment
(87) State of South Dakota
500 East Capitol Ave
Pierre,SD57501
46-6000364 3 354,816       Community welfare and betterment
(88) South Dakota Parks & Wildlife Foundation
523 East Capitol Ave
Pierre,SD57501
46-0387968 3 14,617       Community welfare and betterment
(89) Capital Area Counseling Service
803 East Dakota Ave
Pierre,SD57501
46-0305571 3 818,775       Community welfare and betterment
(90) Capital Area United Way
PO Box 1111
Pierre,SD57501
46-0403398 3 11,000       Community welfare and betterment
(91) Native Youth Leadership Alliance
PO Box 241
Pine Ridge,SD57770
27-2503270 3 10,000       Community welfare and betterment
(92) Plankinton Pool Committee
800 East 3rd Street
Plankinton,SD57368
82-3703355 3 10,000       Community welfare and betterment
(93) Thunder Valley Community Development Corporation
PO Box 290
Porcupine,SD57772
20-8090454 3 18,000       Community welfare and betterment
(94) City of Presho
PO Box 219
Presho,SD57568
46-6000375 3 19,750       Community welfare and betterment
(95) Passages Women's Transitional Living
19 E Quincy PO Box 9614
Rapid City,SD57701
80-0486496 3 10,000       Community welfare and betterment
(96) Behavior Management Systems Inc
350 Elk Street
Rapid City,SD57701
46-0251185 3 8,768       Community welfare and betterment
(97) Black Hills Area Habitat for Humanity
610 E Omaha Street
Rapid City,SD57701
46-0410933 3 10,000       Community welfare and betterment
(98) First Peoples Fund
706 West Blvd
Rapid City,SD57701
82-0583682 3 10,000       Community welfare and betterment
(99) Rapid City Arts Council
713 7th Street
Rapid City,SD57702
23-7116252 3 20,000       Community welfare and betterment
(100) Mercy Housing Midwest
914 Explorer Street
Rapid City,SD57701
47-0772351 3 7,792       Community welfare and betterment
(101) Black Hills Playhouse Inc
PO Box 2513
Rapid City,SD57709
46-0215866 3 8,768       Community welfare and betterment
(102) Black Hills Works Foundation
PO Box 2104
Rapid City,SD57709
46-0363653 3 28,768       Community welfare and betterment
(103) Western South Dakota Catholic Foundation
PO Box 984
Rapid City,SD57709
46-6028078 3 17,536       Community welfare and betterment
(104) Rural America Initiatives
2112 South Valley Drive Suite 201
Rapid City,SD57703
46-0390273 3 10,000       Community welfare and betterment
(105) Planned Parenthood Minnesota North Dakota South Dakota
671 Vandalia Street Suite 323
Saint Paul,MN55114
41-0948382 3 30,000       Community welfare and betterment
(106) Bring Change to Mind
155 Sansome Street Suite 530
San Francisco,CA94104
01-0974537 3 15,000       Community welfare and betterment
(107) Midwest Honor Flight
PO Box 22
Sioux Center,IA51250
82-0995083 3 5,500       Community welfare and betterment
(108) The Compass Center
1704 S Cleveland Avenue Suite 3
Sioux Falls,SD57103
46-0350199 3 19,940       Community welfare and betterment
(109) Call to Freedom Inc
1800 West 12th Street
Sioux Falls,SD57104
47-5469817 3 10,000       Community welfare and betterment
(110) Washington Pavilion of Arts and Science
301 S Main Ave PO Box 984
Sioux Falls,SD57104
46-0435791 3 6,000       Community welfare and betterment
(111) South Dakota Symphony Orchestra
301 South Main Ave
Sioux Falls,SD57104
46-6017026 3 30,000       Community welfare and betterment
(112) South Dakota Parent Connection
3701 West 49th Street Suite 102
Sioux Falls,SD57106
46-0385808 3 10,000       Community welfare and betterment
(113) Feeding South Dakota
4701 North Westport Ave
Sioux Falls,SD57107
36-3293534 3 94,175       Community welfare and betterment
(114) South Eastern Development Foundation
500 N Western Ave Suite 100
Sioux Falls,SD57104
30-0017659 3 10,000       Community welfare and betterment
(115) Friends of South Dakota Public Broadcasting
601 N Phillips Ave Suite 100
Sioux Falls,SD57104
23-7310698 3 35,000       Community welfare and betterment
(116) Special Olympics South Dakota
800 E I-90 Lane
Sioux Falls,SD57104
46-0359776 3 26,622       Community welfare and betterment
(117) Great Plains Zoo & Delbridge Museum of Natural History
805 South Kiwanis Ave
Sioux Falls,SD57104
46-6015015 3 20,000       Community welfare and betterment
(118) The Lost & Found Association
PO Box 1897
Sioux Falls,SD57101
45-4306370 3 10,000       Community welfare and betterment
(119) Navy League of the US SD Council
201 S Phillips Avenue Suite 790
Sioux Falls,SD57104
53-0116710 3 50,000       Community welfare and betterment
(120) Northeast South Dakota Economic Corporation
104 Ash Street East
Sisseton,SD57262
46-0350177 3 6,866       Community welfare and betterment
(121) Good Shepherd Clinic
1020 State Street
Spearfish,SD57783
26-3758151 3 20,000       Community welfare and betterment
(122) Victims of Violence Intervention Programs Inc
PO Box 486
Spearfish,SD57783
46-0356886 3 10,000       Community welfare and betterment
(123) City of Sturgis
1040 Harley Davison Way
Sturgis,SD57785
46-6000476 3 25,000       Community welfare and betterment
(124) Black Hills Special Services Cooperative
2885 Dickson Drive
Sturgis,SD57785
46-0361575 5 10,000       Community welfare and betterment
(125) Bartlett Community Visions
900 Cathy Drive
Tea,SD57064
27-4116358 3 10,000       Community welfare and betterment
(126) City of Tripp
PO Box 428
Tripp,SD57376
46-6000488 3 12,700       Community welfare and betterment
(127) City of Tyndall
110 East 17th Ave
Tyndall,SD57066
46-6000490 3 10,000       Community welfare and betterment
(128) Greening Vermillion
PO Box 146
Vermillion,SD57069
47-2162515 3 9,900       Community welfare and betterment
(129) City of Viborg
117 North Main Ave
Viborg,SD57070
80-0037992 3 10,000       Community welfare and betterment
(130) City of Wagner
PO Box 697
Wagner,SD57380
90-1072160 3 21,200       Community welfare and betterment
(131) City of Wall
PO Box 314
Wall,SD57790
46-0276000 3 20,000       Community welfare and betterment
(132) Watertown Community Foundation
211 East Kemp Ave PO Box 116
Watertown,SD57201
46-0350319 3 6,747       Community welfare and betterment
(133) South Dakota American Legion Foundation
PO Box 67
Watertown,SD57201
27-2710401 3 6,500       Community welfare and betterment
(134) City of Webster
800 Main Street
Webster,SD57274
46-6000530 3 14,500       Community welfare and betterment
(135) Webster 20 20 Inc
PO Box 615
Webster,SD57274
20-1307620 3 15,847       Community welfare and betterment
(136) Missouri Sedimentation Action Coalition
100 Douglas Suite 103
Yankton,SD57078
46-0463028 3 10,000       Community welfare and betterment
(137) Family Education and Counseling Center (FECC)
1700 Burleigh Street
Yankton,SD57078
90-0138657 3 10,000       Community welfare and betterment
(138) Northern State University Foundation
620 15th Ave SE
Aberdeen,SD57401
23-7002314 3 6,052       Youth services and education
(139) Presentation College
1500 North Main Street
Aberdeen,SD57401
46-0280847 3 6,052       Youth services and education
(140) Alcester-Hudson School District 61-1
PO Box 198
Alcester,SD57001
46-6003186 3 6,000       Youth services and education
(141) Beresford Parks Recreation & Community Education Inc
305 West Oak Street
Beresford,SD57004
26-2792187 3 8,400       Youth services and education
(142) CORE Community Organized Resources in Educating youth
22732 Rando Court
Box Elder,SD57719
45-4426181 3 10,000       Youth services and education
(143) Britton-Hecla School District 45-4
PO Box 190
Britton,SD57430
43-1957001 3 10,780       Youth services and education
(144) Boys & Girls Club Corporation Inc
1126 Southland Lane
Brookings,SD57006
73-1630215 3 1,004,422       Youth services and education
(145) Teen Challenge of the Dakotas
600 West 16th Ave South
Brookings,SD57006
46-0319355 3 19,947       Youth services and education
(146) South Dakota State University Foundation
815 Medary Ave
Brookings,SD57007
46-0273801 3 108,392       Youth services and education
(147) South Dakota State University
PO Box 2201
Brookings,SD57007
46-6000364 3 243,253       Youth services and education
(148) East Central CASA Program
PO Box 690
Brookings,SD57006
33-0998847 3 8,407       Youth services and education
(149) Brookings County Youth Mentoring Program
PO Box 8443
Brookings,SD57006
47-0870044 3 10,000       Youth services and education
(150) Canton School District 41-1
800 North Main Street
Canton,SD57013
46-6002143 3 5,105       Youth services and education
(151) Chadron State College
1000 Main Street
Chadron,NE69337
23-7352673 3 18,870       Youth services and education
(152) Sioux YMCA
PO Box 218
Dupree,SD57623
46-0336514 3 21,300       Youth services and education
(153) Cheyenne River Youth Project
PO Box 410
Eagle Butte,SD57625
46-0423106 3 20,000       Youth services and education
(154) Highmore-Harrold School District
PO Box 416
Highmore,SD57345
46-6000364 3 13,000       Youth services and education
(155) Boys & Girls Club of the Black Hills
297 Walnut Ave PO Box 677
Hill City,SD57745
46-0332124 3 10,000       Youth services and education
(156) Heartland Rodeo Association Inc
20424 403rd Ave
Huron,SD57350
46-5135663 3 10,000       Youth services and education
(157) Huron Parks & Recreation Wobbegongs Swim Team
PO Box 471
Huron,SD57350
46-0396893 3 7,994       Youth services and education
(158) Huron University Foundation
PO Box 675
Huron,SD57350
46-0371097 3 90,000       Youth services and education
(159) Jamestown College
6088 College Lane
Jamestown,ND58405
45-0231180 3 20,509       Youth services and education
(160) Anne Carlsen Center for Children
701 3rd Street NW
Jamestown,ND58401
87-0694180 3 20,480       Youth services and education
(161) Oglala Lakota College
PO Box 490
Kyle,SD57752
23-7135915 3 6,001       Youth services and education
(162) Langford School District
PO Box 127
Langford,SD57454
27-2050701 3 5,650       Youth services and education
(163) Hope Academy Inc
2300 Chicago Ave South
Minneapolis,MN55404
41-1962874 3 7,000       Youth services and education
(164) Boys and Girls Club of Rosebud
PO Box 112
Mission,SD57555
46-0453641 3 20,000       Youth services and education
(165) Teach for America South Dakota
PO Box 368
Mission,SD57555
13-3541913 3 15,000       Youth services and education
(166) Abbott House
PO Box 700
Mitchell,SD57301
46-0229822 3 20,000       Youth services and education
(167) Dakota Wesleyan University
1200 West University Ave
Mitchell,SD57301
46-0224589 3 73,965       Youth services and education
(168) Mitchell Technical Institute
1800 East Spruce Street
Mitchell,SD57301
46-0452950 3 1,420,801       Youth services and education
(169) Three Rivers Special Services Cooperative
100 East Pine Street
Philip,SD57567
46-0374890 5 10,000       Youth services and education
(170) Red Cloud Indian School
100 Mission Drive
Pine Ridge,SD57770
46-0275071 3 30,000       Youth services and education
(171) Pine Ridge Girls School
100 Childrens Lane
Porcupine,SD57772
46-3668492 3 10,000       Youth services and education
(172) Peninsula College Foundation
1502 East Lauridsen Blvd
Port Angeles,WA98362
91-1589749 3 55,511       Youth services and education
(173) LaSalle Academy
612 Academy Ave
Providence,RI02908
05-0258897 3 8,768       Youth services and education
(174) Volunteers of America Northern Rockies
111 New York Street
Rapid City,SD57701
83-0280532 3 10,000       Youth services and education
(175) Storybook Island Inc
PO Box 9196
Rapid City,SD57709
46-0260003 3 17,536       Youth services and education
(176) South Dakota School of Mines & Technology Foundation
306 East St Joseph Street Suite 200
Rapid City,SD57701
46-6011771 3 24,055       Youth services and education
(177) Rapid City Club for Boys Inc
320 North 4th Street
Rapid City,SD57709
46-0277778 3 33,311       Youth services and education
(178) Western Dakota Technical Institute
800 Mickelson Drive
Rapid City,SD57703
46-0340050 3 1,134,913       Youth services and education
(179) Northern Star Council Boy Scouts of America
6202 Bloomington Road
Saint Paul,MN55111
20-3000282 3 24,319       Youth services and education
(180) Ground Works Midwest & SD Ag in the Classroom
102 North Krohns Place Suite 116
Sioux Falls,SD57103
47-5498537 3 10,000       Youth services and education
(181) Girl Scouts - Dakota Horizons
1101 South Marion Road
Sioux Falls,SD57106
46-0250744 3 53,964       Youth services and education
(182) Augustana University
2001 South Summit Ave
Sioux Falls,SD57197
42-0224588 3 39,300       Youth services and education
(183) Sioux Falls School District 49-5
201 East 38th Street
Sioux Falls,SD57105
46-6002586 3 16,300       Youth services and education
(184) McCrossan Boys Ranch
47135 260th Street
Sioux Falls,SD57107
46-0311913 3 6,234       Youth services and education
(185) Sioux Council Boy Scouts of America
800 N West Ave
Sioux Falls,SD57104
46-0224599 3 17,360       Youth services and education
(186) Southeast Technical Institute
2320 North Career Ave
Sioux Falls,SD57107
36-4112897 3 908,114       Youth services and education
(187) Children's Home Society
PO Box 1749
Sioux Falls,SD57101
46-0224542 3 37,536       Youth services and education
(188) South Dakota Junior Golf Foundation
PO Box 88938
Sioux Falls,SD57109
46-0449824 3 6,807       Youth services and education
(189) Sisseton Youth Baseball Association
PO Box 146
Sisseton,SD57262
47-4693877 3 10,000       Youth services and education
(190) Black Hills State University Foundation
1200 University Unit 9506
Spearfish,SD57799
23-7428348 3 13,300       Youth services and education
(191) Realtors for Kids Inc
1230 North Avenue Suite 1
Spearfish,SD57783
20-2056375 3 6,000       Youth services and education
(192) Timber Lake School District 20-3
PO Box 1000
Timber Lake,SD57656
46-6001487 5 20,000       Youth services and education
(193) Cavalier Corner
709 Maple Street
Tyndall,SD57066
32-0210507 3 11,340       Youth services and education
(194) Bon Homme School District 4-2
PO Box 28
Tyndall,SD57066
46-0311996 3 119,993       Youth services and education
(195) University of South Dakota Foundation
414 Clark St
Vermillion,SD57069
46-6018891 3 29,080       Youth services and education
(196) Arrow Education Foundation
1030 Arrow Ave NE
Watertown,SD57201
46-0453170 3 10,000       Youth services and education
(197) Lake Area Technical Institute
PO Box 730
Watertown,SD57201
36-3860861 3 1,092,100       Youth services and education
(198) Purdue University
701 West Stadium Ave
West Lafayette,IN47907
35-6002041 3 10,000       Youth services and education
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
198
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2018

Schedule I (Form 990) 2018
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 The Foundation reviews the tax status of prospective grantees by using Guidestar Charity Check, which integrates data from IRS Publication 78 on a continual basis. For 501c3 organizations, governmental entities, and religious organizations, verification is conducted prior to grant issuance. If the organization cannot be verified, no grant is awarded. The monitoring procedures used vary based on the grantee's tax status, fund type of distribution, and grant purpose. Donor advised funds can only make grants to 170(B)(1)(A) organizations or to other donor advised funds, and are done through written recommendation with signature certifying the purpose of the grant is only for a charitable purpose. Unrestricted grantmaking requires a due diligence form prior to grant verifying the proceeds will be used only for the purpose stated in the application. In addition, a full program evaluation is required upon completion of the grant/program. Future grants will be denied to grantee if not received. Scholarship distributions are approved only after being recommended by independent selection committee with predetermined criteria, with both committee and criteria having previously been disclosed and approved by the Foundation's Board of Directors. Scholarship distributions are paid directly to the educational institution. Finally, charitable organizations receiving distributions from designated funds certify that funds will be used only for the designated and charitable purpose.
Schedule I (Form 990) 2018



Additional Data


Software ID: 18007995
Software Version: v1.00


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .........
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2018

Schedule J (Form 990) 2018
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1Stephanie Judson
President
(i)

(ii)
204,930
-------------
0
15,000
-------------
0
4,818
-------------
0
33,750
-------------
0
30,140
-------------
0
288,638
-------------
0
 
-------------
 
2Clayton Cudmore
CFO
(i)

(ii)
145,557
-------------
0
5,875
-------------
0
0
-------------
0
22,758
-------------
0
9,571
-------------
0
183,761
-------------
0
 
-------------
 
Schedule J (Form 990) 2018

Schedule J (Form 990) 2018
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2018
Additional Data


Software ID: 18007995
Software Version: v1.00
SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageGo to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part I
Types of Property
(a)
Check if applicable
(b)
Number of contributions or items contributed
(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g
(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods .......
     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 9 457,828 Average Exchange Price
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests ....
       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures .....
       
14 Qualified conservation
contribution—Other ...
       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which is not required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2018)
Schedule M (Form 990) (2018)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M, Part I, Line 9 Number of contributions
Schedule M (Form 990) (2018)

Additional Data


Software ID: 18007995
Software Version: v1.00
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Return Reference Explanation
Form 990, Part VI, Section A, Line 2 Directors Jim Hart and Charles Hart have a family relationship.
Form 990, Part VI, Section B, Line 11b The Audit Committee reviews the Form 990 along with management. The 990 is provided to the Board of Directors at the fall meeting along with a recommendation from the audit committee for approval before filing with the IRS.
Form 990, Part VI, Section B, Line 12c The Foundation has adopted a "Policy governing conflicts of interest transactions" that clearly delineates the circumstances that quality as a conflict of interest and the procedures for disclosing such conflicts. Board members and staff are required to complete a conflict of interest form each year that requires the individual to disclose any "disqualifying relationships" with other nonprofits or business organizations. Board members are required to abstain from any voting that is related to any relationship with which they have indicated they have a disqualifying relationship, and those instances are documented in the meeting's minutes.
Form 990, Part VI, Section B, Line 15 The Executive Committee annually reviews several sources of salary data including from the Council on Foundations before recommending compensation for the President to the full Board for approval. The President of the Foundation annually reviews several sources of salary data including from the Council on Foundations before recommending compensation for staff to the executive committee and to the full Board for approval.
Form 990, Part VI, Section C, Line 19 Available upon request.
Form 990, Part XI, Line 9 The difference represents the net difference between GAAP and income tax accounting for certain agency endowments. See additional detailed explanation on Schedule D.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018


Additional Data


Software ID: 18007995
Software Version: v1.00
SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity

(1) LAND GIFTS LLC
1714 N LINCOLN AVENUE
PIERRE,SD57501
Own, sell, manage, lease, etc real estate for the benefit of SDCF SD 0 0 South Dakota Community Foundation (SDCF)
 










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
 
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
 
f Dividends from related organization(s) ............................
1f
 
 
g Sale of assets to related organization(s) ............................
1g
 
 
h Purchase of assets from related organization(s) ............................
1h
 
 
i Exchange of assets with related organization(s) ............................
1i
 
 
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
 
o Sharing of paid employees with related organization(s) ............................
1o
 
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
 
s Other transfer of cash or property from related organization(s) ............................
1s
 
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved





Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2018

Additional Data


Software ID: 18007995
Software Version: v1.00