Form990


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)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 01-01-2023 , and ending 12-31-2023
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 $ 70,097,994
F Name and address of principal officer:
Stephanie Judson
PO Box 296
Pierre,SD57501
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
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  
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 CHARITABLE GIFTS AND PERMANENT ENDOWMENTS PRIMARILY FOR THE BENEFIT OF SOUTH DAKOTANS. WORK WITH DONORS, CHARITIES, AND COMMUNITY LEADERS TO STRENGTHEN PHILANTHROPY IN SOUTH DAKOTA.
2 Check this box
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 2023 (Part V, line 2a) ...... 5 18
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, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 85,622,687 41,745,748
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 17,109,576 27,498,443
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 9,560 -1,790
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 102,741,823 69,242,401
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 29,785,481 31,389,075
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) 2,471,679 2,670,709
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 1,273,783    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 731,653 795,753
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 32,988,813 34,855,537
19 Revenue less expenses. Subtract line 18 from line 12....... 69,753,010 34,386,864
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 791,751,697 886,126,970
21 Total liabilities (Part X, line 26)............. 61,352,866 67,448,780
22 Net assets or fund balances. Subtract line 21 from line 20..... 730,398,831 818,678,190
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
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



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 (2023)
Form 990 (2023)
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 $ 29,348,224 including grants of $ 28,429,211 ) (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 CHARITABLE ORGANIZATIONS ACROSS THE STATE IN SUPPORT OF CHARITABLE, ECONOMIC DEVELOPMENT, HUMAN SERVICES, HEALTH, EDUCATION, AND CULTURAL PROGRAMS.
4b (Code:   ) (Expenses $ 1,859,609 including grants of $ 1,859,509 ) (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 CHARITABLE CAUSES THAT ENABLE THE FOUNDATION TO DIRECTLY IMPACT NECESSARY CHANGE AS RECOMMENDED BY LOCAL LEADERS.
4c (Code:   ) (Expenses $ 1,100,355 including grants of $ 1,100,355 ) (Revenue $ 0 )
SCHOLARSHIP PROGRAM-MAINTAINS OVER 300 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 expenses32,308,188
Form 990 (2023)
Form 990 (2023)
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
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
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 Rev. Proc. 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
List of Attached Documents:
// Content
.........................
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
List of Attached Documents:
// Content
..............
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
List of Attached Documents:
// Content
......
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
List of Attached Documents:
// Content
...................
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
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
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
......................
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
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
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
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
List of Attached Documents:
// Content
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 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) 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 the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? 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
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
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 on 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
36
b
Enter the number of Forms W-2G included on 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 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
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
18
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
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:
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
9
Sponsoring organizations maintaining donor advised funds.
a
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 the 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
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
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
 
No
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 on 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 on 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 on 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 filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 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:
Clayton Cudmore2310 Patron Parkway   Pierre,SD57501 (605) 224-1025
Form 990 (2023)
Form 990 (2023)
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 the 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, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) 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.

See the instructions for the order in which to list the persons above.
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/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(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) Stephanie Judson......................................................................
President
55
.................
 
    X       366,601 0 86,049
(2) Clayton Cudmore......................................................................
Chief Financial & Administrative Officer
55
.................
 
    X       234,450 0 57,000
(3) Jeff Veltkamp
 
Director of Development
55
.................
 
        X   148,649 0 44,123
(4) Ginger Niemann......................................................................
Senior Program Officer
55
.................
 
        X   112,161 0 52,434
(5) Beth Massa......................................................................
Director of Foundation Relations
55
.................
 
        X   112,697 0 36,484
(6) Doug Sharp......................................................................
Chair
1
.................
 
X   X       0 0 0
(7) Scott Jones......................................................................
Vice Chair
1
.................
 
X   X       0 0 0
(8) Karl Adam......................................................................
Director
1
.................
 
X           0 0 0
(9) Dennis Batteen......................................................................
Director
1
.................
 
X           0 0 0
(10) Mark Buche......................................................................
Director
1
.................
 
X           0 0 0
(11) Matt Cronin......................................................................
Director
1
.................
 
X           0 0 0
(12) Dennis Daugaard......................................................................
Director
1
.................
 
X           0 0 0
(13) Marilyn Grossenburg......................................................................
Director
1
.................
 
X           0 0 0
(14) Kathy Gunderson......................................................................
Director
1
.................
 
X           0 0 0
(15) Marilyn Hoyt......................................................................
Director
1
.................
 
X           0 0 0
(16) Deanna Lien......................................................................
Director
1
.................
 
X           0 0 0
(17) Keith Moore......................................................................
Director
1
.................
 
X           0 0 0
Form 990 (2023)
Form 990 (2023)
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/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(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) DeMaris Nesheim........................................................................
Director
1
.......................  
X           0 0 0
(19) Casey Peterson........................................................................
Director
1
.......................  
X           0 0 0
(20) Shawn Rost........................................................................
Director
1
.......................  
X           0 0 0
(21) Hani Shafai........................................................................
Director
1
.......................  
X           0 0 0
(22) Bob Sutton........................................................................
Director
1
.......................  
X           0 0 0
(23) Marci Christensen-Burdick........................................................................
Director
1
.......................  
X           0 0 0
(24) Linda Erickson........................................................................
Director
1
.......................  
X           0 0 0
(25) Donald Roby........................................................................
Director
1
.......................  
X           0 0 0










1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 974,558 0 276,090
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 5
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
Denise Martin,
13537 Dark Timber Ct
Piedmont,SD57769
Build Dakota services 115,000
Lawrence & Schiller

3932 S Willow Ave
Sioux Falls,SD57105
Marketing services 195,670
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 2
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a 0
b Membership dues..1b 0
c Fundraising events..1c 0
d Related organizations1d 0
e Government grants (contributions)1e 0
f All other contributions, gifts, grants, and similar amounts not included above1f 41,745,748
g Noncash contributions included in lines 1a - 1f:$ 1g 1,976,779
h Total. Add lines 1a-1f....... 41,745,748
 Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 0
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 27,498,443 0 0 27,498,443
4 Income from investment of tax-exempt bond proceeds 0 0 0 0
5 Royalties........... 0 0 0 0
(i) Real (ii) Personal
6a Gross rents 6a 741,154 0
b Less: rental expenses 6b 741,154 0
c Rental income or (loss) 6c 0 0
d Net rental income or (loss)....... 0 0   0
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 114,439 0
b Less: cost or other basis and sales expenses 7b 114,439 0
c Gain or (loss) 7c 0 0
d Net gain or (loss)......... 0 0 0 0
8a Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue .... -1,790 0 0 -1,790
e Total. Add lines 11a–11d ...... -1,790
12 Total revenue. See instructions..... 69,242,401 0 0 27,496,653
Form 990 (2023)
Form 990 (2023)
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 .... 31,389,075 31,389,075
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, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 609,783 67,159 300,106 242,518
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........ 1,335,737 436,639 432,530 466,568
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 273,420 68,952 103,427 101,041
9 Other employee benefits ....... 323,774 110,808 136,192 76,774
10 Payroll taxes ........... 127,995 34,990 47,783 45,222
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 21,868 6,181 7,388 8,299
c Accounting ........... 30,135 8,517 10,181 11,437
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) 83,539 23,610 28,224 31,705
12 Advertising and promotion .... 99,671 26,816 3,085 69,770
13 Office expenses ....... 56,101 15,094 21,427 19,580
14 Information technology ...... 69,975 18,827 26,726 24,422
15 Royalties ..        
16 Occupancy ........... 41,127 11,064 15,708 14,355
17 Travel ............ 57,766 13,286 3,466 41,014
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 34,504   34,504  
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 158,922 40,669 50,657 67,596
23 Insurance ... 64,477 17,347 24,626 22,504
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 30,398 8,179 11,610 10,609
b Dues/Subscriptions/Fees 23,046 6,201 8,802 8,043
c Telephone 16,665 4,484 6,365 5,816
d
e All other expenses 7,559 290 759 6,510
25 Total functional expenses. Add lines 1 through 24e 34,855,537 32,308,188 1,273,566 1,273,783
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 if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
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 ......... 16,407,233 2 13,373,045
3 Pledges and grants receivable, net ...... 32,275,000 3 23,625,000
4 Accounts receivable, net .............   4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 55,321 9 21,479
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 4,078,805
b Less: accumulated depreciation 10b 826,693 3,402,145 10c 3,252,112
11 Investments—publicly traded securities . 701,149,631 11 807,480,354
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .. 2,000,000 13 1,040,397
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 36,462,367 15 37,334,583
16 Total assets. Add lines 1 through 15 (must equal line 33)... 791,751,697 16 886,126,970
Liabilities 17 Accounts payable and accrued expenses ..... 350,795 17 391,561
18 Grants payable ... 150,000 18 150,000
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D 60,692,088 21 66,283,411
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  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 159,983 25 623,808
26 Total liabilities. Add lines 17 through 25.. 61,352,866 26 67,448,780
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 697,991,395 27 794,624,605
28 Net assets with donor restrictions ........... 32,407,436 28 24,053,585
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 730,398,831 32 818,678,190
33 Total liabilities and net assets/fund balances ........ 791,751,697 33 886,126,970
Form 990 (2023)
Form 990 (2023)
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
69,242,401
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
34,855,537
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
34,386,864
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
730,398,831
5
Net unrealized gains (losses) on investments ...............
5
59,483,818
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
-5,591,323
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
818,678,190
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 on
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 Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
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 (2023)
Form 990 (2023)
Additional Data


Software ID: 23018249
Software Version: v1.00
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

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 instructions and the latest information.
OMB No. 1545-0047
2023
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
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:
10
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11
12
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
b
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
c
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.
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) 2023

Schedule A (Form 990) 2023
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed 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) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 26,724,144 183,021,929 203,880,581 85,622,687 41,745,748 540,995,089
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 26,724,144 183,021,929 203,880,581 85,622,687 41,745,748 540,995,089
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) .. 270,548,288
6 Public support. Subtract line 5 from line 4. 270,446,801
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
7 Amounts from line 4.. 26,724,144 183,021,929 203,880,581 85,622,687 41,745,748 540,995,089
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 8,010,380 9,577,653 11,622,885 17,109,576 27,498,443 73,818,937
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.).. 201,812 -230 1,151 9,560 -1,790 210,503
11 Total support. Add lines 7 through 10 615,024,529
12
12
 
13
First 5 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
43.973 %
15
15
46.858 %
16a
33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
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) 2023

Schedule A (Form 990) 2023
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) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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 on 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
First 5 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
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, 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 lines 3b and 3c 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 box 12a or 12b in Part I, answer lines 4b and 4c 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 lines 5b and 5c 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) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
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 on 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 on 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) 2023

Schedule A (Form 990) 2023
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 on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, 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 line 2 above, 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 lines 2a and 2b 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 on line 2a, above 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 lines 3a and 3b 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?If "Yes" or "No", 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) 2023

Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
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 0.015 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 0.035 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
Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
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 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2023 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2023
(iii)
Distributable
Amount for 2023
1 Distributable amount for 2023 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2023:
a From 2018.......  
b From 2019.......  
c From 2020.......  
d From 2021.......  
e From 2022.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2023 distributable amount  
i Carryover from 2018 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2023 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2023 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2023, 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 2023. 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 2024. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2019.....  
b Excess from 2020.....  
c Excess from 2021.....  
d Excess from 2022.....  
e Excess from 2023.....  
Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023
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) 2023


Additional Data


Software ID: 23018249
Software Version: v1.00
Schedule B
(Form 990)
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
2023
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) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number
46-0398115
Part I
Contributors
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) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow 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.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
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 ......... 164 0
2 Aggregate value of contributions to (during year) 18,806,728 0
3 Aggregate value of grants from (during year) 18,725,993 0
4 Aggregate value at end of year ........ 197,095,686 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 July 25, 2006, 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 right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
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
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
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 FASB 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 FASB 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 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
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 FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
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 .... 642,664,827 648,559,012 484,577,391 296,014,917 208,782,026
b Contributions ... 64,986,961 85,784,840 139,458,806 162,011,257 79,592,028
c Net investment earnings, gains, and losses 77,489,932 -67,073,589 39,676,825 45,081,990 28,056,121
d Grants or scholarships ... 37,959,498 20,865,684 11,803,736 16,373,288 18,589,063
e Other expenditures for facilities
and programs ...
0 0 0 0 0
f Administrative expenses .... 4,087,175 3,739,752 3,350,274 2,157,485 1,826,195
g End of year balance ...... 743,095,047 642,664,827 648,559,012 484,577,391 296,014,917
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow99 %
b
Permanent endowment right arrow0 %
c
Term endowment right arrow1 %
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 ..... 0 355,000 355,000
b Buildings .... 0 3,169,240 473,120 2,696,120
c Leasehold improvements 0 0 0 0
d Equipment .... 0 554,565 353,573 200,992
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).)..right arrow 3,252,112
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
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.)right arrow  
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.)right arrow  
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.)...........right arrow  
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 0
Annuity Liabilities 152,808
Life Interest in Real Estate 471,000







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 623,808
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) 2022

Schedule D (Form 990) 2022
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  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
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  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
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  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
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  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
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.
Schedule D, Part V, Line 4 See Form 990, Part 1, line 1.
Schedule D, Part X, Line 2 At December 31, 2023, the Foundation believes that no significant uncertain tax positions or liabilities exist.
Schedule D (Form 990) 2022


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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
2023
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) University of Mary
7500 University Drive
Bismarck,ND58504
45-0273403 3 5,015       Education
(2) James Valley Christian School
1550 Dakota Ave N
Huron,SD57350
46-0252876 3 5,038       Community welfare and betterment
(3) Gregory County Historical Society
29587 334th Ave
Dallas,SD57529
46-6040003 3 5,101       Community welfare and betterment
(4) Prospect Hill Cemetery Association
PO Box 316
Wessington Springs,SD57382
46-0231471 3 5,135       Community welfare and betterment
(5) Bethany Cemetery Association
PO Box 143
12661 337th Ave
Hosmer,SD57448
46-0242118 3 5,190       Community welfare and betterment
(6) Casper College
125 College Drive
Casper,WY82601
83-6001132 3 5,250       Community welfare and betterment
(7) National Society of the Daughters of American Revolution
PO Box 746
Fort Pierre,SD57532
27-1004433 3 5,350       Community welfare and betterment
(8) Make-A-Wish Foundation of South Dakota
1400 W 17th St
Sioux Falls,SD57104
46-0375953 3 5,351       Community welfare and betterment
(9) CAEDC Foundation
PO Box 15
Custer,SD57730
83-1205358 3 5,400       Community welfare and betterment
(10) Dakotaland Museum
PO Box 1254
Huron,SD57350
46-0391895 3 5,467       Community welfare and betterment
(11) Peace Lutheran Church - Herreid
PO Box 297
Herreid,SD57632
46-0374670 3 5,487       Religion
(12) Dungeness River Audubon Center
1943 W Hendrickson Rd
Sequim,WA98382
91-1632949 3 5,500       Community welfare and betterment
(13) Olympic Peninsula Humane Society
PO Box 3124
Port Angeles,WA98362
91-6001724 3 5,500       Community welfare and betterment
(14) SDHSAA Foundation Inc
205 N Harvest Hill Circle
Sioux Falls,SD57110
32-0533536 3 5,500       Community welfare and betterment
(15) Lutheran Social Services of South Dakota
705 E 41st St Ste 200
Sioux Falls,SD571056048
46-0224731 3 5,512       Religion
(16) Town of Fairfax
PO Box 295
Fairfax,SD57335
46-6003841 3 5,535       Community welfare and betterment
(17) Food for the Poor Inc
6401 Lyons Rd
Coconut Creek,FL33073
59-2174510 3 5,547       Community welfare and betterment
(18) Columbia University
100 Hamilton Hall Mail Code 2802
1130 Amsterdam Ave
New York,NY10027
13-5598093 3 5,600       Education
(19) University of Nebraska
PO Box 880411
Lincoln,NE685880411
47-0049123 3 5,635       Education
(20) Town of Kennebec
PO Box 61
Kennebec,SD57544
46-6000247 3 5,685       Community welfare and betterment
(21) Lewis & Clark Behavioral Health Services Inc
1028 Walnut Street
Yankton,SD57078
46-0309601 3 5,739       Healthcare
(22) Town of Frederick
PO Box 546
406 3rd Ave
Frederick,SD57441
46-6000162 3 5,993       Community welfare and betterment
(23) Abbott House Inc
PO Box 700
909 Court Merrill
Mitchell,SD57301
46-0229822 3 6,000       Community welfare and betterment
(24) Bennett County Historical Society
PO Box A
Martin,SD57551
35-2355962 3 6,000       Community welfare and betterment
(25) City of Armour
PO Box 281
Armour,SD57313
46-0284840 3 6,000       Community welfare and betterment
(26) City of Pierre
PO Box 1253
2301 Patron Parkway Suite 1
Pierre,SD57501
46-6000356 3 6,000       Community welfare and betterment
(27) Greater Sisseton Initiative Inc
PO Box 116
211 Jamie Circle
Sisseton,SD57262
27-2931220 3 6,000       Community welfare and betterment
(28) Pantry Shelf - Marshall County Food Pantry
PO Box 216
Britton,SD57430
87-3205015 3 6,000       Community welfare and betterment
(29) Peninsula Trails Coalition
PO Box 1836
Port Angeles,WA98362
91-1416511 3 6,000       Community welfare and betterment
(30) Restoration Church
33 3rd St SE Suite 202
Huron,SD57350
23-7183744 3 6,000       Religion
(31) Sacred Heart Catholic Church
PO Box 309
Philip,SD57567
46-0354933 3 6,000       Religion
(32) South Dakota State University
1011 11th Street
Rapid City,SD57701
46-6000364 3 6,000       Education
(33) Volunteer Hospice of Clallam County
829 East 8th St
Port Angeles,WA98362
91-1076440 3 6,000       Community welfare and betterment
(34) Webster Centennial Committee Inc
PO Box 99
Webster,SD57274
46-0356501 3 6,000       Community welfare and betterment
(35) Wilmot School District 54-7
800 Ordway St
800 Ordway St
Wilmot,SD57279
46-6002865 3 6,000       Community welfare and betterment
(36) Gregory Public Library
PO Box 306
112 East 5th Street
Gregory,SD57533
46-6000175 3 6,101       Community welfare and betterment
(37) Mayo Foundation
200 1st Street SW
Rochester,MN55905
41-1506440 3 6,220       Healthcare
(38) Area IV Senior Citizens Planning Council Inc
2301 8th Ave NE Ste 215
Aberdeen,SD57401
23-7338146 3 6,250       Community welfare and betterment
(39) Britton Public Library
PO Box 299
759 7th Street
Britton,SD57430
46-6000062 3 6,296       Community welfare and betterment
(40) Huron Community Campus
939 Ohio Ave SW
Huron,SD57350
46-6000216 3 6,309       Community welfare and betterment
(41) Wolsey-Wessington School District 2-6
375 Ash Street
Wolsey,SD57384
77-0634885 3 6,400       Community welfare and betterment
(42) The Journey Church
502 East Melgaard Road
Aberdeen,SD57401
32-0201098 3 6,500       Religion
(43) Lake Area Technical College Foundation
PO Box 730
1201 Arrow Ave NE
Watertown,SD57201
36-3860861 3 6,657       Community welfare and betterment
(44) Huron Christian Church
777 21st St SE
Huron,SD57350
46-0284403 3 6,700       Religion
(45) South Dakota Symphony Orchestra
301 S Main Ave
Sioux Falls,SD57104
46-6017026 3 6,796       Community welfare and betterment
(46) South Dakota Golf Association Junior Golf Foundation
PO Box 88938
Sioux Falls,SD57109
46-0449824 3 6,907       Youth Activities
(47) Cavalier Corner
PO Box 454
Tyndall,SD57066
32-0210507 3 7,000       Community welfare and betterment
(48) Harding County
PO Box 26
Buffalo,SD57720
46-6000074 3 7,000       Community welfare and betterment
(49) Jan Manolis Family Safe Center
PO Box 733
559 10th St SW
Huron,SD57350
27-1096474 3 7,000       Community welfare and betterment
(50) Karen Association of Huron South Dakota
939 Ohio Ave SW Ste 211
Huron,SD57350
82-5056950 3 7,000       Community welfare and betterment
(51) The Bridge
810 Jensen Ave SE
Watertown,SD57201
46-0355469 3 7,000       Community welfare and betterment
(52) City of Freeman
PO Box 178
Freeman,SD57029
46-6000164 3 7,244       Community welfare and betterment
(53) Aberdeen Area Community Foundation
PO Box 674
Aberdeen,SD574020674
36-3323233 3 7,500       Community welfare and betterment
(54) City of Canistota
PO Box 67
228 Main St
Canistota,SD57012
46-6000079 3 7,500       Community welfare and betterment
(55) City of Doland
PO Box 126
Doland,SD57436
46-6000133 3 7,500       Community welfare and betterment
(56) Des Moines University College of Osteopathic Medicine
8025 Grand Ave
West Des Moines,IA50266
42-0730347 3 7,500       Education
(57) Harrisburg Community Foundation
PO Box 343
Harrisburg,SD57032
84-1709233 3 7,500       Community welfare and betterment
(58) Independent Electrical Contractors Dakotas Inc Education Fund
102 North Krohn Place Suite 214
Sioux Falls,SD57103
27-0932196 3 7,500       Community welfare and betterment
(59) North Olympic Land Trust
PO Box 2945
602 East Front Street
Port Angeles,WA98362
91-1500378 3 7,500       Community welfare and betterment
(60) South Dakota Tractor Museum
PO Box 24
Kimball,SD57355
04-3747180 3 7,500       Community welfare and betterment
(61) The Community Outreach
1915 E 8th St Ste 105
Sioux Falls,SD57103
46-0416744 3 7,500       Community welfare and betterment
(62) Fellowship of Christian Athletes
1601 E 69th St Ste 200
Sioux Falls,SD57108
44-0610626 3 7,580       Community welfare and betterment
(63) Camp Crook Roping Club
13698 Harding Rd
Buffalo,SD57720
82-4119505 3 7,805       Community welfare and betterment
(64) Tiger Educational Foundation
Po Box 622
Mobridge,SD576010622
36-3803804 3 7,838       Community welfare and betterment
(65) Greater South Dakota Education & Research Foundation Inc
PO Box 190
Pierre,SD57501
46-0349099 3 8,000       Community welfare and betterment
(66) Growing Dreams Learning Center
PO Box 236
Freeman,SD57029
46-0462438 3 8,000       Youth Activities
(67) North Dakota State College of Science
800 6th Street North
Wahpeton,ND58076
45-6002451 3 8,000       Community welfare and betterment
(68) Northern Fort Playhouse Foundation
PO Box 129
705 Main St
Britton,SD574300129
56-2576627 3 8,000       Community welfare and betterment
(69) Agar-Blunt-Onida School District 58-3
PO Box 205
500 8th Street
Onida,SD57564
27-0005362 3 8,051       Community welfare and betterment
(70) Mt Pleasant Cemetery Association
23247 N Main St
Artesian,SD57314
27-1904038 3 8,190       Community welfare and betterment
(71) Hand County Helping Hands Inc
PO Box 191
217 N Broadway Ave
Miller,SD573620191
47-5124948 3 8,200       Community welfare and betterment
(72) Miller School District 29-4
PO Box 257
623 East 4th Street
Miller,SD57362
43-1974786 3 8,414       Community welfare and betterment
(73) The Salvation Army
5550 Prairie Stone Parkway
Hoffman Estates,IL60192
36-2167910 3 8,438       Community welfare and betterment
(74) Edgemont Volunteer Fire Department
PO Box 22
Edgemont,SD57735
27-3848498 3 8,500       Community welfare and betterment
(75) Heartland Rodeo Association Inc
20424 403rd Ave
Huron,SD57350
46-5135663 3 8,500       Community welfare and betterment
(76) Hope Academy Inc
2300 Chicago Ave
Minneapolis,MN55404
41-1962874 3 8,500       Community welfare and betterment
(77) Laramie County Community College
1400 E College Dr
Cheyenne,WY82007
83-6009473 3 8,500       Community welfare and betterment
(78) City of Avon
PO Box 207
116 North Main Street
Avon,SD57315
46-6000039 3 8,587       Community welfare and betterment
(79) Sioux Valley School District 5-5
200 Hansina Ave
Volga,SD57071
46-0279200 3 8,800       Community welfare and betterment
(80) Avera Gettysburg Hospital
606 E Garfield Ave
Gettysburg,SD57442
46-0230199 3 8,915       Community welfare and betterment
(81) Brookings Area Habitat for Humanity
PO Box 412
312 9th Ave
Brookings,SD57006
46-0437158 3 9,000       Community welfare and betterment
(82) Sioux Empire United Way Inc
1000 N West Ave Ste 120
Sioux Falls,SD57104
46-0233701 3 9,000       Community welfare and betterment
(83) Safe Harbor Foundation
PO Box 41
2005 South Merton Street
Aberdeen,SD57402
46-0453640 3 9,167       Community welfare and betterment
(84) Glacial Lakes Area Development
PO Box 231
909 Main St
Britton,SD57430
87-0787080 3 9,263       Community welfare and betterment
(85) Montrose Volunteer Fire Department
PO Box 21
107 West Main Street
Montrose,SD57048
46-0362044 3 9,500       Community welfare and betterment
(86) Lindsey Memorial Presbyterian Church
PO Box 268
502 4th Ave
Martin,SD57551
46-0252023 3 9,519       Religion
(87) St Wilfrid Catholic Church
PO Box 266
Woonsocket,SD57385
46-0345471 3 9,645       Religion
(88) City of Gregory
PO Box 436
120 West 6th Street
Gregory,SD57533
46-6000175 3 9,717       Community welfare and betterment
(89) Huron Area Senior Center
290 7th St SW
Huron,SD57350
23-7351968 3 9,743       Community welfare and betterment
(90) Huron Area Wellness & Recreation Center
PO Box 1316
1700 Lincoln Ave SW
Huron,SD57350
46-0449821 3 9,812       Community welfare and betterment
(91) Martin Cemetery Association Inc
PO Box 522
Martin,SD57551
46-6015989 3 9,828       Community welfare and betterment
(92) Alcester EMS
PO Box 911
Alcester,SD57001
20-5779185 3 10,000       Community welfare and betterment
(93) Bethany Christian Services
217 Kansas City St
Rapid City,SD57103
20-3246991 3 10,000       Community welfare and betterment
(94) Black Hills State University Foundation
1200 University St Unit 9506
Spearfish,SD57799
23-7428348 3 10,000       Education
(95) Bon Homme Food Pantry
PO Box 454
Tyndall,SD57066
83-4649015 3 10,000       Community welfare and betterment
(96) Bradley Fire Department
PO Box 93
Bradley,SD57217
80-0661551 3 10,000       Community welfare and betterment
(97) Chamberlain School District 7-1
PO Box 119
1000 Sorensen Dr
Chamberlain,SD57325
46-6000957 3 10,000       Community welfare and betterment
(98) City of Kimball
PO Box 16
120 N Main St
Kimball,SD57355
46-6000248 3 10,000       Community welfare and betterment
(99) City of Miller
120 W 2nd St
Miller,SD57362
46-6000296 3 10,000       Community welfare and betterment
(100) City of Mission
PO Box 337
121 S M St
Mission,SD57555
46-6003740 3 10,000       Community welfare and betterment
(101) Dakota Resources
25795 475th Ave Ste 1
Renner,SD57055
46-0442430 3 10,000       Community welfare and betterment
(102) Dunham Historical Society
PO Box 363
Wessington Springs,SD57382
46-0373806 3 10,000       Community welfare and betterment
(103) Emily's Hope Inc
6225 S Minnesota Ave
Sioux Falls,SD57108
83-3324332 3 10,000       Community welfare and betterment
(104) Garden City Volunteer Firefighters Inc
153 Main St W
Garden City,SD57236
85-1858031 3 10,000       Community welfare and betterment
(105) Hand County Health Wellness & Community Foundation
PO Box 121
Miller,SD57362
80-0223699 3 10,000       Healthcare
(106) Henry School District 14-2
111 N Cedar St
Henry,SD57243
46-6001237 3 10,000       Community welfare and betterment
(107) Historic Rapid City
1015 12th Street
Rapid City,SD57701
46-0424536 3 10,000       Community welfare and betterment
(108) Izaak Walton League
21190 403rd Ave
Huron,SD57350
36-4641158 3 10,000       Community welfare and betterment
(109) Michael Glynn Memorial Coalition
PO Box 11
416 N Main St
White River,SD57579
26-3152733 3 10,000       Community welfare and betterment
(110) Salem Lutheran Church
PO Box 695
Parkston,SD57366
36-4739905 3 10,000       Religion
(111) Sioux Falls Area CASA Program
PO Box 1901
100 S Spring Ave Ste 140
Sioux Falls,SD57101
46-0430647 3 10,000       Community welfare and betterment
(112) South Dakota Synod of the ELCA
2001 S Summit Ave
Sioux Falls,SD57197
36-3512774 3 10,000       Community welfare and betterment
(113) Southeast Pierre Community Center
2315 E Park
Pierre,SD57501
80-0467045 3 10,000       Community welfare and betterment
(114) SPEAK Network
4998 Whispering Pines Drive
Rapid City,SD57702
85-3259917 3 10,000       Community welfare and betterment
(115) Sturgis Kiwanis Food Pantry
PO Box 4136
Sturgis,SD57785
20-1368781 3 10,000       Community welfare and betterment
(116) The Salvation Army of the Black Hills
405 N Cherry Ave
Rapid City,SD57701
36-2167910 3 10,000       Community welfare and betterment
(117) The Veterans Center
PO Box 880827
Steamboat Springs,CO80488
88-4352169 3 10,000       Community welfare and betterment
(118) USS SD H-D Motorcycle Project
1727 S Cleveland Avee
Sioux Falls,SD57103
85-2021823 3 10,000       Community welfare and betterment
(119) Vanguard Landing Inc
2133 Upton Dr Ste 125
Virginia Beach,VA23454
27-4775672 3 10,000       Community welfare and betterment
(120) Wambli Ska Society
PO Box 2004
Rapid City,SD57709
47-2188252 3 10,000       Community welfare and betterment
(121) Watertown Area People Against Child Hunger (PACH)
PO Box 176
1300 9th Ave SE
Watertown,SD57201
46-3296115 3 10,000       Community welfare and betterment
(122) West River Area Health Education Center
4300 Cheyenne Blvd
Box Elder,SD57719
84-3791857 3 10,000       Healthcare
(123) Sisseton Wahpeton College
Agency Village Box 689
12572 BIA Road 700
Sisseton,SD57262
46-0357254 3 10,100       Community welfare and betterment
(124) Friends of the Middle Border Inc
1200 W University Ave
Mitchell,SD57301
46-0216722 3 10,104       Community welfare and betterment
(125) Journey of Hope
3601 S Jesse James Dr
Sioux Falls,SD57103
85-3189862 3 10,180       Community welfare and betterment
(126) Faith Alive Community Church
2660 Dakota Ave S
Huron,SD57350
93-2097233 3 10,261       Religion
(127) LifeQuest
804 North Mentzer Street
Mitchell,SD57301
46-0348946 3 10,287       Community welfare and betterment
(128) Our Home Inc
334 3rd Street SW
Huron,SD57350
23-7163006 3 10,307       Community welfare and betterment
(129) Avera St Benedict Health Center
401 W Glynn Dr
Parkston,SD57366
46-0226738 3 10,360       Healthcare
(130) Helping Ends Meet Food Program
305 E Stearns Ave
Chamberlain,SD57325
82-3832362 3 10,500       Community welfare and betterment
(131) Black Hills Works Foundation Inc
PO Box 2104
Rapid City,SD577092104
46-0363653 3 10,790       Community welfare and betterment
(132) LaSalle Academy
612 Academy Ave
Providence,RI02908
05-0258897 3 10,790       Community welfare and betterment
(133) South Dakota Department of Education - JAG
800 Governors Dr
Pierre,SD57501
46-6000364 3 10,960       Community welfare and betterment
(134) East Carolina University
East 5th Street
Greenville,NC27858
56-6000403 3 11,000       Education
(135) Historic Homestake Opera House Society
PO Box 412
313 West Main Street
Lead,SD57754
41-1901385 3 11,000       Community welfare and betterment
(136) Rapid City YMCA
815 Kansas City Street
Rapid City,SD57701
46-0227218 3 11,000       Community welfare and betterment
(137) Spring Valley Township
PO Box 294
Clark,SD57225
81-0658237 3 11,000       Community welfare and betterment
(138) Behavior Management Systems Inc
350 Elk Street
Rapid City,SD57701
46-0251185 3 11,090       Healthcare
(139) South Dakota Right to Life Committee Educational Fund
1107 Mt Rushmore Rd Ste 1B
Rapid City,SD57701
46-0367005 3 11,095       Community welfare and betterment
(140) Kimball School District 7-2
PO Box 479
300 South East Street
Kimball,SD57355
46-6000958 3 11,400       Community welfare and betterment
(141) Stewart School
395 Main Street
Dubuque,IA52001
91-1833346 3 11,400       Community welfare and betterment
(142) City of Webster
PO Box 539
Webster,SD572740539
46-6000530 3 12,000       Community welfare and betterment
(143) South Dakota High School Coaches Association
801 W Eagle Ridge St
Sioux Falls,SD57108
23-7297479 3 12,000       Community welfare and betterment
(144) St Michael's Catholic Church
PO Box 6
Kennebec,SD57544
46-6028078 3 12,000       Religion
(145) Fort Lewis College
1000 Rim Drive
Durango,CO81301
84-6000556 3 12,058       Community welfare and betterment
(146) Oglala Lakota College
103 Thorpe Circle
Pine Ridge,SD57770
23-7135915 3 12,058       Community welfare and betterment
(147) High Plains Heritage Society
825 Heritage Dr
Spearfish,SD577839103
51-0142818 3 12,177       Community welfare and betterment
(148) City of Aberdeen
123 S Lincoln St
Aberdeen,SD57401
46-6000010 3 12,250       Community welfare and betterment
(149) Winner Youth Cabin Inc
558 W 12th St
Winner,SD57580
61-1554109 3 12,500       Youth Activities
(150) Beresford School District 61-2
301 West Maple Street
Beresford,SD57004
46-6002216 3 13,000       Community welfare and betterment
(151) City of Beresford
101 N 3rd St
Beresford,SD57004
46-6000049 3 13,000       Community welfare and betterment
(152) Day County Arts Council
PO Box 52
605 Main St
Webster,SD57274
20-1450543 3 13,000       Community welfare and betterment
(153) Highmore-Harrold School District 34-2
415 Iowa Ave South
Highmore,SD57345
26-2278885 3 13,000       Community welfare and betterment
(154) University of North Dakota
Twamley Hall Room 204
264 Centennial Drive Stop 7155
Grand Forks,ND582027155
45-6002491 3 13,000       Education
(155) Children's Care Hospital & School
2501 W 26th St
Sioux Falls,SD571052498
46-0233030 3 13,328       Healthcare
(156) Yankton Area Riverboat Days Inc
PO Box 483
Yankton,SD57078
45-0391997 3 13,500       Community welfare and betterment
(157) South Dakota Coaches Foundation
801 W Eagle Ridge St
Sioux Falls,SD57108
36-3958284 3 14,000       Community welfare and betterment
(158) South Dakota Bar Foundation
111 West Capitol Ave Suite 1
Pierre,SD57501
46-0378148 3 14,278       Community welfare and betterment
(159) Northeast South Dakota Community Action Program Inc
104 Ash Street East
Sisseton,SD572621908
46-0282100 3 14,500       Community welfare and betterment
(160) Mitchell Area Charitable Foundation
601 North Main Street
Mitchell,SD57301
46-0390971 3 14,691       Community welfare and betterment
(161) Volga Christian School
223 E 6th St
Volga,SD57071
46-0256561 3 14,700       Community welfare and betterment
(162) Watertown Community Foundation
PO Box 116
211 East Kemp Ave
Watertown,SD57201
46-0350319 3 14,816       Community welfare and betterment
(163) American Red Cross
1221 N Maple Street
Rapid City,SD57701
53-0196605 3 15,000       Community welfare and betterment
(164) Animal Humane Society
845 Meadow Ln N
Golden Valley,MN55422
41-0693842 3 15,000       Community welfare and betterment
(165) Britton Baseball & Softball Inc
PO Box 559
1103 Main St
Britton,SD57430
86-3194582 3 15,000       Community welfare and betterment
(166) Community Transit Of Watertown Sisseton Inc
205 1st Ave NE
Watertown,SD57201
84-3240474 3 15,000       Community welfare and betterment
(167) Museum of Wildlife Science & Industry
PO Box 235
760 W US Hwy 12
Webster,SD57274
36-3431229 3 15,000       Community welfare and betterment
(168) North Highland United Methodist Church
620 15th Ave NE
Aberdeen,SD57401
46-0393624 3 15,000       Religion
(169) South Dakota American Legion Foundation
PO Box 67
14 1st Ave SE
Watertown,SD57201
27-2710401 3 15,000       Community welfare and betterment
(170) South Dakota Lions Foundation
3920 S Western Ave Ste 2
Sioux Falls,SD571056595
46-6017093 3 15,000       Community welfare and betterment
(171) University of Minnesota Foundation
200 Oak St SE Ste 500
Minneapolis,MN55455
41-6042488 3 15,000       Education
(172) UNMC - College of Dentistry
4000 East Campus Loop South
Lincoln,NE685830740
47-0049123 3 15,000       Community welfare and betterment
(173) World Wildlife Fund
225 W Wacker Dr Ste 1500
Chicago,IL60606
52-1693387 3 15,000       Community welfare and betterment
(174) Westhills Village Foundation
255 Texas Street
Rapid City,SD57701
36-3634283 3 15,278       Community welfare and betterment
(175) South Dakota Parks & Wildlife Foundation
523 East Capitol Avenue
Pierre,SD57501
46-0387968 3 15,346       Community welfare and betterment
(176) City of Britton
PO Box 126
1203 3rd Street
Britton,SD57430
46-6000062 3 15,364       Community welfare and betterment
(177) Grace Lutheran Church - Sisseton
421 3rd Ave East
Sisseton,SD57262
46-0256382 3 15,500       Religion
(178) Horizon Health Foundation
PO Box 99
125 S Main St
Howard,SD57349
81-2678046 3 15,500       Healthcare
(179) Black Hills Playhouse
PO Box 2513
Rapid City,SD57709
46-0215866 3 15,549       Community welfare and betterment
(180) Jones County Turner Youth Foundation
PO Box 255
Murdo,SD57559
26-1680050 3 15,984       Youth Activities
(181) Mammoth Site of Hot Springs South Dakota Inc
PO Box 692
1800 US 18 By-Pass
Hot Springs,SD57747
46-0337824 3 16,000       Community welfare and betterment
(182) Sleep in Heavenly Peace Inc
669 W Quinn Rd Bldg 42
Pocatello,ID83202
46-4346568 3 16,000       Community welfare and betterment
(183) Family Connections Center Inc
706 E Monroe St
Rapid City,SD57701
86-1663733 3 16,200       Community welfare and betterment
(184) Beresford Parks Recreation & Community Education Inc
305 West Oak Street
Beresford,SD57004
26-2792187 3 16,750       Community welfare and betterment
(185) Sioux Falls Christian Schools Association
6120 S Charger Cir
Sioux Falls,SD57108
46-0340024 3 17,168       Community welfare and betterment
(186) Capital Area United Way
PO Box 1111
Pierre,SD57501
46-0403398 3 17,200       Community welfare and betterment
(187) First Circuit Court Appointed Special Advocate Program
115 E 11th Ave
Mitchell,SD57301
46-0462671 3 17,250       Community welfare and betterment
(188) United Way of Huron
PO Box 652
Huron,SD57350
46-0282130 3 17,404       Community welfare and betterment
(189) Britton-Hecla School District 45-4
PO Box 190
759 5th Street
Britton,SD57430
43-1957001 3 17,413       Community welfare and betterment
(190) Lake City Lutheran Church
123 1st St
Lake City,SD57247
46-0385899 3 17,500       Religion
(191) Platte Community Memorial Hospital
PO Box 200
Platte,SD57369
46-0239781 3 17,608       Healthcare
(192) Parkston Lions Club
PO Box 634
Parkston,SD57366
23-7030455 3 17,750       Community welfare and betterment
(193) Freeman Regional Health Services
PO Box 370
Freeman,SD57029
46-0232450 3 18,050       Healthcare
(194) Lutherans Outdoors in South Dakota Inc
2001 S Summit Ave
Sioux Falls,SD57197
46-0320561 3 18,336       Religion
(195) South Dakota Agricultural & Rural Leadership Foundation
132 Animal Science Center Box 2170
Brookings,SD57007
36-4293293 3 18,466       Community welfare and betterment
(196) Chadron Community Foundation Inc
PO Box 447
Chadron,NE69337
91-1839312 3 18,700       Community welfare and betterment
(197) Catholic Community Foundation of Eastern South Dakota
523 N Duluth Ave
Sioux Falls,SD57104
46-6068924 3 18,861       Religion
(198) Cornerstone Rescue Mission
PO Box 2188
Rapid City,SD57709
36-3296431 3 19,038       Community welfare and betterment
(199) Village Family Service Center
PO Box 9859
1201 25th Street South
Fargo,ND58106
45-0226423 3 19,597       Community welfare and betterment
(200) South Dakota Humanities Council
1215 Trail Ridge Rd Suite A
Brookings,SD57006
46-0316222 3 19,788       Community welfare and betterment
(201) North Dakota State University
PO Box 6050
Fargo,ND581086050
45-6002439 3 19,937       Education
(202) Historic Arnolds Park Inc
PO Box 609
37 Lake Street
Arnolds Park,IA51331
42-1231504 3 19,965       Community welfare and betterment
(203) Harrisburg School District 41-2
PO Box 187
200 Willow Street
Harrisburg,SD57032
46-6002218 3 19,974       Community welfare and betterment
(204) Animal Protection Society of Friday Harbor
PO Box 1355
938 Cattle Point Road
Friday Harbor,WA98250
91-1717047 3 20,000       Community welfare and betterment
(205) Boys & Girls Clubs of the Black Hills
PO Box 677
297 Walnut Ave
Hill City,SD57745
46-0332124 3 20,000       Youth Activities
(206) Brothers and Sisters Behind Bars
PO Box 1512
9 W Kemp
Watertown,SD57201
83-2009071 3 20,000       Community welfare and betterment
(207) City of Lake Norden
PO Box 71
508 Main Ave
Lake Norden,SD57248
46-6000254 3 20,000       Community welfare and betterment
(208) Colome Volunteer Fire Department
PO Box 186
Colome,SD57528
16-1741555 3 20,000       Community welfare and betterment
(209) Herreid Area Housing Development Inc
PO Box 235
Herreid,SD57632
81-3983000 3 20,000       Community welfare and betterment
(210) Joy Ranch of South Dakota
16633 448th Ave
Florence,SD57235
87-1202375 3 20,000       Youth Activities
(211) Mahpiya Luta Red Cloud Indian School
100 Mission Drive
Pine Ridge,SD57770
46-0275071 3 20,000       Community welfare and betterment
(212) Mobridge Community Development Corporation
114 1st Ave E
Mobridge,SD57601
92-0292884 3 20,000       Community welfare and betterment
(213) Mobridge Regional Hospital
1401 10th Ave W
Mobridge,SD57601
46-0255944 3 20,000       Healthcare
(214) Senior Citizens Services Inc
2300 W 46th St
Sioux Falls,SD57105
46-0305500 3 20,000       Community welfare and betterment
(215) Sioux Falls School District 49-5
201 East 38th Street
Sioux Falls,SD571055898
46-6002586 3 20,000       Community welfare and betterment
(216) Supporters For the Hill City Ambulance
PO Box 1091
Hill City,SD57745
92-0560565 3 20,000       Community welfare and betterment
(217) The General Council of the Assemblies of God
1445 N Boonville Ave
Springfield,MO65802
44-0577787 3 20,000       Community welfare and betterment
(218) Tri-Valley School District 49-6
46450 252nd Street
Colton,SD570185712
46-0284136 3 20,000       Community welfare and betterment
(219) Volunteers of America Dakotas
PO Box 89306
1309 W 51st St
Sioux Falls,SD57109
23-7353508 3 20,000       Community welfare and betterment
(220) City of Bonesteel
PO Box 231
Bonesteel,SD57317
46-6000056 3 20,038       Community welfare and betterment
(221) LifeScape
2501 W 26th Street
Sioux Falls,SD57105
46-5151247 3 20,721       Community welfare and betterment
(222) Anne Carlsen Center
PO Box 8000
701 3rd Street NW
Jamestown,ND58402
87-0694180 3 20,761       Community welfare and betterment
(223) Western South Dakota Catholic Foundation
PO Box 984
Rapid City,SD577090984
46-6028078 3 21,579       Religion
(224) Sinte Gleska University
PO Box 105
Mission,SD57555
46-0312209 3 21,700       Education
(225) University of Jamestown
6088 College Lane
Jamestown,ND58405
45-0231180 3 21,790       Education
(226) Holy Rosary Church
PO Box 166
202 Minnesota Ave
Kranzburg,SD57245
46-0255971 3 22,189       Religion
(227) The Salvation Army of Watertown
621 4th St SE
Watertown,SD57201
36-2167910 3 22,189       Community welfare and betterment
(228) South Dakota School of Mines & Technology Foundation
330 East Kansas City Street
Rapid City,SD57701
46-6011771 3 22,304       Community welfare and betterment
(229) Webster Area School District 18-5
102 East 9th Ave
Webster,SD57274
27-1920819 3 22,306       Community welfare and betterment
(230) Town of Bradley
PO Box 98
Bradley,SD57217
46-0274388 3 22,500       Community welfare and betterment
(231) Storybook Island Inc
PO Box 9196
1301 Sheridan Lake Road
Rapid City,SD57709
46-0260003 3 22,579       Community welfare and betterment
(232) City of Presho
PO Box 100
108 N Main
Presho,SD57568
46-6000375 3 23,000       Community welfare and betterment
(233) Habitat for Humanity of Clay & Yankton Counties
218 Capital St
Yankton,SD57078
46-0441510 3 23,000       Community welfare and betterment
(234) Winner Pix Theater Inc
PO Box 335
325 Main Street
Winner,SD57580
83-2753402 3 24,000       Community welfare and betterment
(235) North Olympic History Center
PO Box 1327
Port Angeles,WA98362
91-6054757 3 24,361       Community welfare and betterment
(236) Bright Beginnings Learning Center
512 S Iowa Ave
Platte,SD57369
27-0045368 3 25,000       Youth Activities
(237) Lyric Theatre Inc
PO Box 242
Platte,SD57369
87-0716910 3 25,000       Community welfare and betterment
(238) Mitchell Rodeo Foundation
1015 S Miller Ave
Mitchell,SD57301
87-2649383 3 25,000       Community welfare and betterment
(239) Panther Cubs Academy
PO Box 983
504 E 2nd St
Platte,SD57369
92-2092194 3 25,000       Community welfare and betterment
(240) Northern Star Council Boy Scouts of America
6202 Bloomington Rd
Fort Snelling,MN55111
20-3000282 3 25,647       Youth Activities
(241) Dakotas United Methodist Foundation
PO Box 460
1331 West University Ave
Mitchell,SD57301
46-0271158 3 25,659       Religion
(242) City of Raymond
PO Box 116
Raymond,SD57258
46-6000398 3 26,000       Community welfare and betterment
(243) Spearfish Community Pantry
PO Box 65
Spearfish,SD57783
91-2198217 3 26,290       Community welfare and betterment
(244) City of Alcester
PO Box 318
500 Dakota Street
Alcester,SD57001
46-6000025 3 26,400       Community welfare and betterment
(245) Heritage Museum of Roberts County
PO Box 215
217 5th Ave E
Sisseton,SD57262
46-0404911 3 26,528       Community welfare and betterment
(246) Langford Area School District 45-5
PO Box 127
206 Chestnut Street
Langford,SD574540127
27-2050701 3 27,629       Community welfare and betterment
(247) Catholic Social Services
529 Kansas City St Suite 100
Rapid City,SD57701
46-0418272 3 27,930       Religion
(248) Verendrye Museum Inc
PO Box 665
115 Deadwood Street
Fort Pierre,SD57532
46-0314846 3 28,968       Community welfare and betterment
(249) Americas Charities
14200 Park Meadow Drive Suite 330S
Chantilly,VA20151
54-1517707 3 30,000       Community welfare and betterment
(250) First Congregational United Church of Christ - Pierre
123 North Highland Ave
Pierre,SD57501
46-6013670 3 30,000       Religion
(251) Glacial Lakes Multicultural Center Inc
653 West Kemp Ave
Watertown,SD57201
83-4070282 3 30,000       Community welfare and betterment
(252) Lake Francis Case Development Corporation Inc
PO Box 526
112 N Main St
Chamberlain,SD57325
46-0371813 3 30,000       Community welfare and betterment
(253) Deadwood History Inc
PO Box 252
150 Sherman St
Deadwood,SD57732
32-0373094 3 30,500       Community welfare and betterment
(254) Forward Huron Inc
1705 Dakota Ave S
Huron,SD57350
20-8612763 3 31,000       Community welfare and betterment
(255) Lemmon Area Charitable & Economic Development Corporation
100 3rd St W
Lemmon,SD57638
36-3983577 3 31,111       Community welfare and betterment
(256) City of Tripp
105 S Main St
Tripp,SD57376
46-6000488 3 31,113       Community welfare and betterment
(257) Huron School District 2-2
PO Box 949
150 5th Street SW
Huron,SD57350
46-6000634 3 34,628       Community welfare and betterment
(258) Animal Folks
1041 Grand Ave 115
Saint Paul,MN55105
80-0530102 3 35,000       Community welfare and betterment
(259) Downtown Sturgis Foundation
2040 Junction Ave
Sturgis,SD57785
20-2317478 3 35,000       Community welfare and betterment
(260) Vivian Community Hall
PO Box 22
Vivian,SD57576
46-0420632 3 35,000       Community welfare and betterment
(261) Rapid City Club for Boys Inc
320 N 4th St
Rapid City,SD57701
46-0277778 3 35,196       Youth Activities
(262) Yankton Area Youth Soccer Association
Po Box 1012
Yankton,SD570781012
36-3290579 3 37,500       Youth Activities
(263) South Dakota Historical Society Foundation
900 Governors Drive
Pierre,SD57501
46-0370475 3 38,668       Community welfare and betterment
(264) Chadron State College
1000 Main Street
Chadron,NE69337
23-7352673 3 39,966       Community welfare and betterment
(265) Planned Parenthood Minnesota North Dakota South Dakota
671 Vandalia Street
Saint Paul,MN55114
41-0948382 3 40,000       Community welfare and betterment
(266) St John's Lutheran Church - Webster
PO Box 36
820 Main St
Webster,SD57274
46-0243300 3 42,000       Religion
(267) Platte Community Development Corporation
PO Box 283
Platte,SD57369
36-3762148 3 42,500       Community welfare and betterment
(268) Sioux YMCA
PO Box 218
224 6tht
Dupree,SD57623
46-0336514 3 42,740       Community welfare and betterment
(269) Lambda Chi Alpha Educational Foundation Inc
10 W Carmel Dr Ste 220
Carmel,IN46032
13-6266432 3 45,000       Community welfare and betterment
(270) Spearfish United Methodist Church
845 N 5th St
Spearfish,SD57783
46-0276217 3 45,000       Religion
(271) SDSU Extension fbo 4-H
Box 2207E 130 Berg Ag Hall
Brookings,SD57007
46-6000364 3 47,375       Youth Activities
(272) Friends of South Dakota Public Broadcasting
PO Box 5000
601 N Phillips Ave Ste 100
Sioux Falls,SD57117
23-7310698 3 47,807       Community welfare and betterment
(273) South Dakota State University - Extension
Box 2201 SAD 200
1015 Campanile Ave
Brookings,SD570070001
46-6000364 3 48,940        
(274) Brookings Ice Skating Association Inc
PO Box 374
Brookings,SD57006
36-3367849 3 50,000       Community welfare and betterment
(275) Missouri Valley Growth Inc
2 E Main Street Ste 101
Vermillion,SD57069
27-0514271 3 50,000       Community welfare and betterment
(276) University of South Dakota Foundation
1110 N Dakota St
Vermillion,SD57069
46-6018891 3 50,206       Education
(277) Choose Clark County
PO Box 142
117 1st Ave West
Clark,SD57225
84-1822260 3 50,399       Community welfare and betterment
(278) Alzheimer's Association South Dakota Chapter
5915 S Remington Place Suite 110
Sioux Falls,SD57108
13-3039601 3 50,635       Community welfare and betterment
(279) Eureka Community Development Co Inc
PO Box 134
207 J Ave Suite 1C
Eureka,SD57437
46-0388457 3 51,620       Community welfare and betterment
(280) National Music Museum
414 East Clark Street
Vermillion,SD57069
23-7266823 3 52,000       Community welfare and betterment
(281) South Dakota Habitat Conservation Foundation Inc
2512 S Moss Stone Ave
Sioux Falls,SD57110
81-4526362 3 53,550       Community welfare and betterment
(282) Junior Achievement of South Dakota
300 S Phillips Ave Ste L102
Sioux Falls,SD57104
46-0306352 3 55,100       Community welfare and betterment
(283) Shriners Hospitals for Children
PO Box 947765
Atlanta,GA30394
36-2193608 3 56,607       Healthcare
(284) Spearfish Volunteer Fire Department
PO Box 504
Spearfish,SD57783
46-0429961 3 58,000       Community welfare and betterment
(285) Sioux Council Boy Scouts of America
800 N West Ave
Sioux Falls,SD57104
46-0224599 3 61,968       Youth Activities
(286) Peninsula College Foundation
1502 E Lauridsen Blvd
Port Angeles,WA98362
91-1589749 3 64,843       Community welfare and betterment
(287) REACH Literacy
2101 W 41st St Ste 23
Sioux Falls,SD57105
46-0396579 3 67,400       Community welfare and betterment
(288) Health Connect of South Dakota
2011 W 26th St Ste 203
Sioux Falls,SD57105
46-0444328 3 70,521       Healthcare
(289) Girl Scouts Dakota Horizons
1101 S Marion Rd
Sioux Falls,SD57106
46-0250744 3 71,084       Youth Activities
(290) HRMC Foundation
110 4th St SE Ste B8
Huron,SD57350
46-0437171 3 75,012       Healthcare
(291) South Dakota State Fair Foundation
1060 3rd Street SW
Huron,SD57350
46-0425814 3 78,389       Community welfare and betterment
(292) City of Huron
PO Box 1369
239 Wisconsin Ave SW
Huron,SD57350
46-6000216 3 78,392       Community welfare and betterment
(293) Huron University Foundation
39943 215th Street
Huron,SD57350
46-0371097 3 90,000       Education
(294) National American University
PO Box 677
Rapid City,SD57709
23-7010355 3 94,200       Education
(295) South Dakota Agricultural Foundation
PO Box 1198
105 Rousseau Ave
Fort Pierre,SD57532
81-1000922 3 94,248       Community welfare and betterment
(296) Elevate Foundation Inc
18 E Main St
Rapid City,SD57701
20-0009589 3 98,057       Community welfare and betterment
(297) Children's Home Society of South Dakota
PO Box 1749
801 N Sycamore Avenue
Sioux Falls,SD57101
46-0224542 3 98,425       Community welfare and betterment
(298) Beverly Ann Miller Foundation
660 S Main Ave
Sioux Falls,SD57105
84-4479011 3 100,000       Community welfare and betterment
(299) Black Hills Works Inc
PO Box 2104
3650 Range Road
Rapid City,SD577012765
46-0341382 3 100,000       Community welfare and betterment
(300) Codington County Community Services Office
7 W Kemp Ave
Watertown,SD57201
46-6000516 3 100,000       Community welfare and betterment
(301) Mazaska Owecaso Otipi Financial Inc
PO Box 1996
Pine Ridge,SD57770
76-0761743 3 100,000       Community welfare and betterment
(302) Oahe YMCA
900 E Church St
Pierre,SD57501
23-7169291 3 100,000       Community welfare and betterment
(303) SHIFT Garage
2870 Haines Ave Suite 2
Rapid City,SD57701
83-1938450 3 100,000       Community welfare and betterment
(304) Mother of God Monastery
110 28th Ave SE
Watertown,SD572018419
46-0284619 3 100,983       Community welfare and betterment
(305) Sioux Falls Area Community Foundation
200 N Cherapa Place
Sioux Falls,SD57103
31-1748533 3 101,000       Community welfare and betterment
(306) Oglala Lakota College
PO Box 490
Kyle,SD577520490
23-7135915 3 102,855       Community welfare and betterment
(307) Abbott House Foundation
PO Box 700
909 Court Merrill
Mitchell,SD573010700
46-0379896 3 103,578       Community welfare and betterment
(308) South Dakota Hall of Fame
1480 S Main St
Chamberlain,SD57325
46-0324210 3 104,082       Community welfare and betterment
(309) Aberdeen Family YMCA
5 South State Street
Aberdeen,SD57401
46-0255779 3 106,136       Community welfare and betterment
(310) Northern State University Foundation
620 15th Ave SE
Aberdeen,SD574017610
23-7002314 3 106,148       Education
(311) City of Spearfish
625 5th St
Spearfish,SD57783
46-6000469 3 107,500       Community welfare and betterment
(312) Cheyenne River Youth Project
PO Box 410
702 4th Street
Eagle Butte,SD57625
46-0423106 3 108,049       Youth Activities
(313) Southeast Technical College Foundation
2320 North Career Ave
Sioux Falls,SD57107
36-4112897 3 110,000       Community welfare and betterment
(314) Fork Real Community Cafe
324 St Joseph Street
Rapid City,SD57701
81-3611770 3 110,100       Community welfare and betterment
(315) South Dakota Discovery Center
805 W Sioux Ave
Pierre,SD57501
36-3599183 3 112,122       Community welfare and betterment
(316) YMCA of the North
PO Box 1450
651 Nicollet Mall Ste 500
Minneapolis,MN554851450
45-2563299 3 115,800       Community welfare and betterment
(317) City of Burke
704 Main Street
Burke,SD57523
46-6000076 3 118,601       Community welfare and betterment
(318) Bon Homme School District 4-2
PO Box 28
1404 Fir Street
Tyndall,SD57066
46-0311996 3 120,400       Community welfare and betterment
(319) City of Parkston
PO Box 490
207 W Main St
Parkston,SD57366
46-6000348 3 120,975       Community welfare and betterment
(320) Lutheran Memorial Church
320 E Prospect Ave
Pierre,SD57501
46-0251888 3 126,275       Religion
(321) Mount Marty University
1105 West 8th Street
Yankton,SD57078
46-0283336 3 132,590       Education
(322) McCrossan Boys Ranch
47135 260th St
Sioux Falls,SD57107
46-0311913 3 153,000       Youth Activities
(323) Teen Challenge of the Dakotas
600 W 16th Avenue South
Brookings,SD570061803
46-0319355 3 153,368       Youth Activities
(324) Mitchell Technical College Foundation
1800 E Spruce St
Mitchell,SD57301
46-0452950 3 155,214       Community welfare and betterment
(325) Feeding South Dakota
4701 N Westport Ave
Sioux Falls,SD57107
36-3293534 3 181,335       Community welfare and betterment
(326) South Dakota Board of Regents
306 E Capitol Ave Ste 200
Pierre,SD57501
46-6000364 3 181,865       Community welfare and betterment
(327) Youth & Family Services Inc
PO Box 2813
1920 Plaza Boulevard
Rapid City,SD577092813
46-6017085 3 185,000       Community welfare and betterment
(328) Mapping Your Future Inc
PO Box 1017
Lake Dallas,TX75065
46-0458615 3 187,675       Community welfare and betterment
(329) Greater Sturgis Lifecare Foundation
949 Harmon Street
Sturgis,SD57785
41-2133169 3 200,000       Community welfare and betterment
(330) Capital Area Counseling Service Inc
2001 Eastgate Ave
Pierre,SD57501
46-0305571 3 205,158       Community welfare and betterment
(331) East Central Mental Health & Chemical Dependency Center
211 4th Street
Brookings,SD57006
46-0277475 3 250,000       Healthcare
(332) Casey Tibbs Foundation
PO Box 911
Fort Pierre,SD57532
46-0407894 3 265,000       Community welfare and betterment
(333) Lost&Found
PO Box 1897
Sioux Falls,SD57101
45-4306370 3 285,000       Community welfare and betterment
(334) Crazy Horse Memorial Foundation
12151 Avenue of the Chiefs
Crazy Horse,SD57730
46-0220678 3 286,067       Community welfare and betterment
(335) Dakota Wesleyan University
1200 W University Ave
Mitchell,SD57301
46-0224589 3 314,896       Education
(336) University of Sioux Falls
1101 West 22nd Street
Sioux Falls,SD57105
46-0224600 3 399,310       Education
(337) City of Brookings
520 3rd Street
Brookings,SD57006
46-6000069 3 450,000       Community welfare and betterment
(338) South Dakota State University Foundation
815 Medary Ave
Brookings,SD57006
46-0273801 3 462,253       Education
(339) South Dakota School of Mines & Technology
501 East St Joseph Street
Rapid City,SD57701
46-6000364 3 470,133       Community welfare and betterment
(340) Boy Scouts of America
1325 W Walnut Hill Ln
Irving,TX75038
22-1576300 3 520,743       Youth Activities
(341) Augustana University
2001 South Summit Ave
Sioux Falls,SD57197
46-0224588 3 528,410       Education
(342) Dakota State University
820 North Washington Ave
Madison,SD57042
46-6000364 3 533,442       Education
(343) Black Hills Special Services Cooperative
2885 Dickson Drive
Sturgis,SD57785
46-0361575 3 600,000       Community welfare and betterment
(344) Black Hills State University
1200 University Street Unit 9504
Spearfish,SD577999504
46-6000364 3 685,154       Education
(345) Children's Museum of South Dakota
521 4th St
Brookings,SD57006
26-3493723 3 750,000       Youth Activities
(346) Northern State University
1200 South Jay Street
Aberdeen,SD574017198
46-6000364 3 1,085,650       Education
(347) Southeast Technical College
2320 North Career Ave
Sioux Falls,SD57107
46-6002586 3 1,169,716       Community welfare and betterment
(348) Western Dakota Technical College
800 Mickelson Drive
Rapid City,SD57703
46-6002688 3 1,179,692       Community welfare and betterment
(349) Lake Area Technical College
PO Box 730
Watertown,SD57201
46-6001273 3 1,523,069       Community welfare and betterment
(350) Mitchell Technical College
1800 East Spruce Street
Mitchell,SD573014900
46-6001338 3 1,545,467       Community welfare and betterment
(351) University of South Dakota
414 East Clark Street
Vermillion,SD57069
46-6000364 3 1,751,212       Education
(352) Boys & Girls Club of the Northern Plains Inc
1126 Southland Lane
Brookings,SD57006
73-1630215 3 1,847,476       Youth Activities
(353) South Dakota State University
Box 2201 Admin 106
Brookings,SD57007
46-6000364 3 3,093,141       Education
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
353
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) 2023

Schedule I (Form 990) 2023
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 IRS Publication 78 data, which is integrated with grantmaking software 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 certification 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) 2023



Additional Data


Software ID: 23018249
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
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
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 on 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 on 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) 2023

Schedule J (Form 990) 2023
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, 1099-MISC compensation, and/or 1099-NEC (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)
330,000
-------------
0
40,000
-------------
0
3,104
-------------
0
49,500
-------------
0
33,436
-------------
0
456,040
-------------
0
 
-------------
 
2Clayton Cudmore
Chief Financial & Administrative Officer
(i)

(ii)
210,378
-------------
0
26,300
-------------
0
0
-------------
0
35,502
-------------
0
19,270
-------------
0
291,450
-------------
0
 
-------------
 
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
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) 2023

Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete 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 image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
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 18 1,576,779 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 . X 1 265,000 Appraisal
16 Real estate—Commercial ..        
17 Real estate—Other ... X 1 135,000 Appraisal
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
2
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 isn't 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 didn't 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) (2023)
Schedule M (Form 990) (2023)
Page 2
Part IISupplemental 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 unique donor contributions.
Schedule M (Form 990) (2023)

Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE O
(Form 990)

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
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 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 GAAP versus income tax accounting: Agency endowment contributions $1,335,762; investment income $2,281,775; unrealized gain $4,821,432; administrative fees $401,092; grant expense $2,446,554. Net of all $5,591,323.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID: 23018249
Software Version: v1.00
SCHEDULE R
(Form 990)

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

OMB No. 1545-0047
2023
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
2310 Patron Parkway
Pierre,SD57501
Own, sell, manage, lease, etc real estate for the benefit of SDCF SD 400,000 37,302,694 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) 2023
Schedule R (Form 990) 2023
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) 2023
Schedule R (Form 990) 2023
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) 2023
Schedule R (Form 990) 2023
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) 2023
Schedule R (Form 990) 2023
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) 2023

Additional Data


Software ID: 23018249
Software Version: v1.00