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
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
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 $ 60,939,854
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 2024 (Part V, line 2a) ...... 5 20
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) ......... 41,745,748 29,068,017
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 27,498,443 30,988,804
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -1,790 30,113
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 69,242,401 60,086,934
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 31,389,075 41,399,797
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) 2,670,709 2,917,428
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 1,390,445    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 795,753 910,667
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 34,855,537 45,227,892
19 Revenue less expenses. Subtract line 18 from line 12....... 34,386,864 14,859,042
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 886,126,970 939,178,015
21 Total liabilities (Part X, line 26)............. 67,448,780 71,322,416
22 Net assets or fund balances. Subtract line 21 from line 20..... 818,678,190 867,855,599
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 (2024)
Form 990 (2024)
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 $ 38,929,738 including grants of $ 37,814,964 ) (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 $ 2,431,885 including grants of $ 2,431,885 ) (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 $ 1,152,948 including grants of $ 1,152,948 ) (Revenue $ 0 )
SCHOLARSHIP PROGRAM-MAINTAINS OVER 350 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 1,000 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 expenses42,514,571
Form 990 (2024)
Form 990 (2024)
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 (2024)
Form 990 (2024)
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
35
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 (2024)
Form 990 (2024)
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
20
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
 
No
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
No
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 (2024)
Form 990 (2024)
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 (2024)
Form 990 (2024)
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       417,601 0 92,017
(2) Clayton Cudmore......................................................................
Chief Financial & Administrative Officer
55
.................
 
    X       270,489 0 65,796
(3) Jeff Veltkamp
 
Director of Development
55
.................
 
        X   165,568 0 48,071
(4) Ginger Niemann......................................................................
Senior Program Officer
55
.................
 
        X   124,838 0 55,175
(5) Beth Massa......................................................................
Director of Foundation Relations
55
.................
 
        X   126,045 0 36,520
(6) Elli Haerter......................................................................
Scholarship Coordinator
55
.................
 
        X   104,201 0 48,920
(7) Cassie Stoeser......................................................................
Controller
55
.................
 
        X   107,630 0 44,802
(8) Scott Jones......................................................................
Chair
1
.................
 
X   X       0 0 0
(9) Dennis Daugaard......................................................................
Vice Chair
1
.................
 
X   X       0 0 0
(10) Karl Adam......................................................................
Director
1
.................
 
X           0 0 0
(11) Mark Buche......................................................................
Director
1
.................
 
X           0 0 0
(12) Marci Christensen-Burdick......................................................................
Director
1
.................
 
X           0 0 0
(13) Dennis Batteen......................................................................
Director
1
.................
 
X           0 0 0
(14) Matt Cronin......................................................................
Director
1
.................
 
X           0 0 0
(15) Linda Erickson......................................................................
Director
1
.................
 
X           0 0 0
(16) Carla Gatzke......................................................................
Director
1
.................
 
X           0 0 0
(17) Marilyn Grossenburg......................................................................
Director
1
.................
 
X           0 0 0
Form 990 (2024)
Form 990 (2024)
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) Marilyn Hoyt........................................................................
Director
1
.......................  
X           0 0 0
(19) Cynthia Mickelson........................................................................
Director
1
.......................  
X           0 0 0
(20) DeMaris Nesheim........................................................................
Director
1
.......................  
X           0 0 0
(21) Casey Peterson........................................................................
Director
1
.......................  
X           0 0 0
(22) Donald Roby........................................................................
Director
1
.......................  
X           0 0 0
(23) Shawn Rost........................................................................
Director
1
.......................  
X           0 0 0
(24) Greg Sands........................................................................
Director
1
.......................  
X           0 0 0
(25) Hani Shafai........................................................................
Director
1
.......................  
X           0 0 0
(26) Doug Sharp........................................................................
Director
1
.......................  
X           0 0 0
(27) Bob Sutton........................................................................
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)......... 1,316,372 0 391,301
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 9
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 125,000
Lawrence & Schiller

3932 S Willow Ave
Sioux Falls,SD57105
Marketing services 593,354
CliftonLarsonAllen LLP

PO Box 776376
Chicago,IL60677
Data and software analysis & advisory 116,193
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 3
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a 0
b Membership dues..1b 0
c Fundraising events..1c 0
d Related organizations1d 0
e Government grants (contributions)1e 0
f All other contributions, gifts, grants, and similar amounts not included above1f 29,068,017
g Noncash contributions included in lines 1a - 1f:$ 1g 5,542,147
h Total. Add lines 1a-1f....... 29,068,017
 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) ...... 30,988,804 0 0 30,988,804
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 716,920 0
b Less: rental expenses 6b 716,920 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 0 136,000
b Less: cost or other basis and sales expenses 7b 0 136,000
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 .... 30,113 0 0 30,113
e Total. Add lines 11a–11d ...... 30,113
12 Total revenue. See instructions..... 60,086,934 0 0 31,018,917
Form 990 (2024)
Form 990 (2024)
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 .... 41,399,797 41,399,797
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 ........... 688,090 75,168 341,481 271,441
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 0      
7 Other salaries and wages........ 1,458,002 536,000 441,113 480,889
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 297,936 84,847 108,645 104,444
9 Other employee benefits ....... 336,213 102,249 131,029 102,935
10 Payroll taxes ........... 137,187 39,068 50,027 48,092
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 4,558 1,308 1,675 1,575
c Accounting ........... 33,832 9,710 12,435 11,687
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) 104,251 64,704 20,387 19,160
12 Advertising and promotion .... 140,210 40,242 1,821 98,147
13 Office expenses ....... 97,528 27,991 35,846 33,691
14 Information technology ...... 115,582 33,173 42,482 39,927
15 Royalties ..        
16 Occupancy ........... 57,189 16,414 21,020 19,755
17 Travel ............ 93,653 21,540 5,619 66,494
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 33,064 0 33,064 0
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 140,652 38,600 45,240 56,812
23 Insurance ... 54,443 15,626 20,010 18,807
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 27,360 7,853 10,056 9,451
b
c
d
e All other expenses 8,345 281 926 7,138
25 Total functional expenses. Add lines 1 through 24e 45,227,892 42,514,571 1,322,876 1,390,445
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 (2024)
Form 990 (2024)
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 ......... 13,373,045 2 4,464,480
3 Pledges and grants receivable, net ...... 23,625,000 3 24,225,000
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 ...... 21,479 9 21,788
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 4,092,064
b Less: accumulated depreciation 10b 913,372 3,252,112 10c 3,178,692
11 Investments—publicly traded securities . 807,480,354 11 868,481,795
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .. 1,040,397 13 1,440,397
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 37,334,583 15 37,365,863
16 Total assets. Add lines 1 through 15 (must equal line 33)... 886,126,970 16 939,178,015
Liabilities 17 Accounts payable and accrued expenses ..... 391,561 17 415,865
18 Grants payable ... 150,000 18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D 66,283,411 21 70,282,690
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 623,808 25 623,861
26 Total liabilities. Add lines 17 through 25.. 67,448,780 26 71,322,416
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 .......... 794,624,605 27 843,104,078
28 Net assets with donor restrictions ........... 24,053,585 28 24,751,521
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 ........... 818,678,190 32 867,855,599
33 Total liabilities and net assets/fund balances ........ 886,126,970 33 939,178,015
Form 990 (2024)
Form 990 (2024)
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
60,086,934
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
45,227,892
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
14,859,042
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
818,678,190
5
Net unrealized gains (losses) on investments ...............
5
38,317,646
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
-3,999,279
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
867,855,599
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 (2024)
Form 990 (2024)
Additional Data


Software ID: 24021167
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
2024
Open to Public
Inspection
Name of the organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number

46-0398115
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
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) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 183,021,929 203,880,581 85,622,687 41,745,748 29,068,017 543,338,962
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 3 183,021,929 203,880,581 85,622,687 41,745,748 29,068,017 543,338,962
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) .. 267,906,051
6 Public support. Subtract line 5 from line 4. 275,432,911
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 183,021,929 203,880,581 85,622,687 41,745,748 29,068,017 543,338,962
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 9,577,653 11,622,885 17,109,576 27,498,443 30,988,804 96,797,361
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.).. -230 1,151 9,560 -1,790 646 9,337
11 Total support. Add lines 7 through 10 640,145,660
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
43.027 %
15
15
43.973 %
16a
33 1/3% support test—2024. 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—2023. 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—2024. 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—2023. 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) 2024

Schedule A (Form 990) 2024
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) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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-2024. 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—2023. 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) 2024

Schedule A (Form 990) 2024
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) 2024

Schedule A (Form 990) 2024
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) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 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
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
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 2024 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-2024
(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, 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 2024. 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 2025. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
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) 2024


Additional Data


Software ID: 24021167
Software Version: v1.00
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
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
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
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
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
SOUTH DAKOTA COMMUNITY FOUNDATION
 
Employer identification number
46-0398115
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


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

$  


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

$  


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

$  


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

$  


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

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
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.) $  
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) (Rev. 1-2025)
Additional Data


Software ID: 24021167
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
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 ......... 172 0
2 Aggregate value of contributions to (during year) 9,371,208 0
3 Aggregate value of grants from (during year) 12,013,064 0
4 Aggregate value at end of year ........ 209,922,881 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) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 .... 743,095,047 642,664,827 648,559,012 484,577,391 296,014,917
b Contributions ... 24,719,880 64,986,961 85,784,840 139,458,806 162,011,257
c Net investment earnings, gains, and losses 62,892,194 77,489,932 -67,073,589 39,676,825 45,081,990
d Grants or scholarships ... 35,604,640 37,959,498 20,865,684 11,803,736 16,373,288
e Other expenditures for facilities
and programs ...
0 0 0 0 0
f Administrative expenses .... 4,700,402 4,087,175 3,739,752 3,350,274 2,157,485
g End of year balance ...... 790,402,079 743,095,047 642,664,827 648,559,012 484,577,391
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 3,169,240 551,939 2,617,301
c Leasehold improvements 0 0 0 0
d Equipment .... 0 567,824 361,433 206,391
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 3,178,692
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 176,411
Life Interest in Real Estate 447,450







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 623,861
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) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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, 2024, the Foundation believes that no significant uncertain tax positions or liabilities exist.
Schedule D (Form 990) (Rev. 1-2025)


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Schedule I
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.
OMB No. 1545-0047
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) National American University
PO Box 677
Financial Aid Office
Rapid City,SD57709
23-7010355 3 94,700       Education
(2) Lead Library Endowment Inc
PO Box 672
315 W Main St
Lead,SD57754
04-3675808 3 5,900       Community welfare and betterment
(3) South Dakota Tractor Museum
PO Box 24
Kimball,SD57355
04-3747180 3 12,000       Community welfare and betterment
(4) LaSalle Academy
612 Academy Ave
Providence,RI02908
05-0258897 3 10,818       Education
(5) Lambda Chi Alpha Educational Foundation Inc
10 W Carmel Dr Ste 220
Carmel,IN46032
13-6266432 3 30,000       Education
(6) Crooks Community Child Care Center
Box 516
105 S West Ave
Crooks,SD57020
14-1876554 3 10,000       Community welfare and betterment
(7) Redfield School Foundation
PO Box 560
Redfield,SD57469
20-0674480 3 9,605       Education
(8) Webster 20 20 Inc
513 Main St
Webster,SD57274
20-1307620 3 55,000       Community welfare and betterment
(9) Day County Arts Council
PO Box 52
605 Main St
Webster,SD57274
20-1450543 3 14,970       Community welfare and betterment
(10) Northern Star Council Boy Scouts of America
6202 Bloomington Rd
Fort Snelling,MN55111
20-3000282 3 25,674       Youth Activities
(11) Letcher Community Development Foundation
PO Box 33
Letcher,SD57359
20-4540526 3 19,500       Community welfare and betterment
(12) Alcester EMS
PO Box 911
Alcester,SD57001
20-5779185 3 10,000       Community welfare and betterment
(13) Forward Huron Inc
1705 Dakota Ave S
Huron,SD57350
20-8612763 3 44,754       Community welfare and betterment
(14) Boy Scouts of America
1325 W Walnut Hill Ln
Irving,TX75038
22-1576300 3 581,502       Youth Activities
(15) Northern State University Foundation
620 15th Ave SE
Aberdeen,SD574017610
23-7002314 3 184,203       Education
(16) Parkston Lions Club
PO Box 634
Parkston,SD57366
23-7030455 3 8,600       Community welfare and betterment
(17) Boys & Girls Club of Aberdeen Area
1121 1st Ave SE
Aberdeen,SD57401
23-7062273 3 5,500       Youth Activities
(18) Rapid City Fine Arts Council Inc
713 7th St
Rapid City,SD57701
23-7116252 3 19,815       Community welfare and betterment
(19) Oglala Lakota College
PO Box 490
Financial Aid Office
Kyle,SD577520490
23-7135915 3 99,710       Education
(20) Our Home Inc
334 3rd Street SW
Huron,SD57350
23-7163006 3 12,431       Community welfare and betterment
(21) Oahe YMCA
900 E Church St
Pierre,SD57501
23-7169291 3 100,100       Community welfare and betterment
(22) Lake Area Zoological Society
PO Box 484
800 10th Street NW
Watertown,SD57201
23-7294134 3 10,000       Community welfare and betterment
(23) South Dakota High School Coaches Association
801 W Eagle Ridge St
Sioux Falls,SD57108
23-7297479 3 13,000       Community welfare and betterment
(24) Friends of South Dakota Public Broadcasting
PO Box 5000
601 N Phillips Ave Ste 100
Sioux Falls,SD57117
23-7310698 3 36,157       Community welfare and betterment
(25) Area IV Senior Citizens Planning Council Inc
2301 8th Ave NE Ste 215
Aberdeen,SD57401
23-7338146 3 25,000       Community welfare and betterment
(26) Huron Area Senior Center
290 7th St SW
Huron,SD57350
23-7351968 3 22,874       Community welfare and betterment
(27) Chadron State College
1000 Main Street
Financial Aid Office
Chadron,NE69337
23-7352673 3 35,953       Education
(28) Sitting Bull College
9299 Highway 24
Financial Aid Office
Fort Yates,ND58538
23-7373765 3 9,500       Education
(29) Hetland Cemetery Association of Hetland
1906 Laurel Ln
Brookings,SD57006
23-7415333 3 6,300       Community welfare and betterment
(30) Helpline Center Inc
3817 S Elmwood Ave
Sioux Falls,SD57105
23-7424387 3 95,000       Community welfare and betterment
(31) Black Hills State University Foundation
1200 University St Unit 9506
Spearfish,SD57799
23-7428348 3 31,700       Education
(32) Jones County Turner Youth Foundation
PO Box 255
Murdo,SD57559
26-1680050 3 10,000       Youth Activities
(33) Highmore-Harrold School District 34-2
415 Iowa Ave South
Highmore,SD57345
26-2278885 3 14,500       Education
(34) Children's Museum of South Dakota
521 4th St
Brookings,SD57006
26-3493723 3 1,563,000       Youth Activities
(35) One Spirit
PO Box 3209
Rapid City,SD57709
26-3592983 3 10,000       Community welfare and betterment
(36) Platte-Geddes Athletic Foundation Inc
36883 285th St
Geddes,SD57342
26-3874064 3 11,580       Education
(37) Bright Beginnings Learning Center
512 S Iowa Ave
Platte,SD57369
27-0045368 3 30,415       Community welfare and betterment
(38) Missouri Valley Growth Inc
2 E Main St Ste 101
Vermillion,SD57069
27-0514271 3 100,500       Community welfare and betterment
(39) National Society of the Daughters of American Revolution
PO Box 746
Fort Pierre,SD57532
27-1004433 3 14,700       Community welfare and betterment
(40) Jan Manolis Family Safe Center
PO Box 733
559 10th St SW
Huron,SD57350
27-1096474 3 6,500       Community welfare and betterment
(41) Mt Pleasant Cemetery Association
23247 N Main St
Artesian,SD57314
27-1904038 3 8,462       Community welfare and betterment
(42) Webster Area School District 18-5
733 E 2nd St
Webster,SD57274
27-1920819 3 10,302       Education
(43) Langford Area School District 45-5
PO Box 127
206 Chestnut Street
Langford,SD574540127
27-2050701 3 17,695       Education
(44) Face It TOGETHER Inc
5020 S Tennis Ln Ste 4
Sioux Falls,SD57108
27-2501220 3 10,000       Community welfare and betterment
(45) South Dakota American Legion Foundation
PO Box 67
14 1st Ave SE
Watertown,SD57201
27-2710401 3 16,590       Community welfare and betterment
(46) Lake Traverse Animal Rezcue
46381 Eastman Rd
Sisseton,SD57262
27-4582954 3 5,500       Community welfare and betterment
(47) Marshall County Prayer Rock Museum Inc
723 Main St
Britton,SD57430
30-0239155 3 28,898       Community welfare and betterment
(48) City of Sturgis
1040 Harley Davidson Way
Sturgis,SD57785
30-1071180 3 10,000       Community welfare and betterment
(49) Sioux Falls Area Community Foundation
200 N Cherapa Place
Sioux Falls,SD57103
31-1748533 3 57,500       Community welfare and betterment
(50) Faulkton School District 24-4
PO Box 308
1114 Court Street
Faulkton,SD57438
32-0252005 3 5,700       Education
(51) SDHSAA Foundation Inc
205 N Harvest Hill Cir
Sioux Falls,SD57110
32-0533536 3 26,914       Community welfare and betterment
(52) East Central CASA Program
1215 Trail Ridge Rd Ste B
Brookings,SD57006
33-0998847 3 12,000       Community welfare and betterment
(53) Bennett County Historical Society
PO Box A
Martin,SD57551
35-2355962 3 6,500       Community welfare and betterment
(54) The Salvation Army
5550 Prairie Stone Parkway
Hoffman Estates,IL60192
36-2167910 3 8,441       Community welfare and betterment
(55) The Salvation Army of Brookings
619 5th Ave Ste 4B
Brookings,SD57006
36-2167910 3 20,000       Community welfare and betterment
(56) The Salvation Army of the Black Hills
405 N Cherry Ave
Rapid City,SD57701
36-2167910 3 120,000       Community welfare and betterment
(57) The Salvation Army of Watertown
621 4th St SE
Watertown,SD57201
36-2167910 3 23,518       Community welfare and betterment
(58) Wheaton College
501 College Ave
Wheaton,IL60187
36-2182171 3 7,500       Education
(59) Shriners Hospitals for Children
PO Box 947765
Atlanta,GA30394
36-2193608 3 58,883       Healthcare
(60) Feeding South Dakota
4701 N Westport Ave
Sioux Falls,SD57107
36-3293534 3 200,793       Community welfare and betterment
(61) Cornerstone Rescue Mission
PO Box 2188
Rapid City,SD57709
36-3296431 3 77,249       Community welfare and betterment
(62) Sanford Health Foundation
PO Box 5039
1305 W 18th St
Sioux Falls,SD57117
36-3297853 3 25,000       Healthcare
(63) Aberdeen Area Community Foundation
PO Box 674
Aberdeen,SD57402
36-3323233 3 77,842       Community welfare and betterment
(64) Mitchell Christian Education Association
805 W 18th Ave
Mitchell,SD57301
36-3326267 3 113,257       Education
(65) Brookings Ice Skating Association Inc
PO Box 374
Brookings,SD57006
36-3367849 3 50,000       Community welfare and betterment
(66) Museum of Wildlife Science & Industry
PO Box 235
760 W US Hwy 12
Webster,SD57274
36-3431229 3 35,000       Community welfare and betterment
(67) Initiative Foundation
405 1st Street SE
Little Falls,MN56345
36-3451562 3 51,000       Community welfare and betterment
(68) South Dakota Discovery Center
805 W Sioux Ave
Pierre,SD57501
36-3599183 3 78,503       Community welfare and betterment
(69) Westhills Village Foundation
255 Texas Street
Rapid City,SD57701
36-3634283 3 27,937       Community welfare and betterment
(70) Matthews Opera House & Arts Center
612 N Main St
Spearfish,SD57783
36-3652212 3 5,055       Community welfare and betterment
(71) Platte Community Development Corporation
PO Box 283
Platte,SD57369
36-3762148 3 22,500       Community welfare and betterment
(72) Needs Anonymous Inc
PO Box 36
1104 East 2nd Street
Webster,SD57274
36-3792230 3 15,000       Community welfare and betterment
(73) Crisis Intervention Shelter Service
PO Box 842
Sturgis,SD57785
36-3792902 3 10,000       Community welfare and betterment
(74) South Dakota Network Against Family Violence & Sexual Assault
PO Box 90453
2520 E River Ridge Pl Ste 200
Sioux Falls,SD57109
36-3792912 3 100,663       Community welfare and betterment
(75) Lake Area Technical College Foundation
PO Box 730
1201 Arrow Ave NE
Watertown,SD57201
36-3860861 3 36,251       Education
(76) South Dakota Coaches Foundation
801 W Eagle Ridge St
Sioux Falls,SD57108
36-3958284 3 14,000       Community welfare and betterment
(77) Lemmon Area Charitable & Economic Development Corporation
100 3rd St W
Lemmon,SD57638
36-3983577 3 65,448       Community welfare and betterment
(78) South Dakota Agricultural & Rural Leadership Foundation
132 Animal Science Center Box 2170
Brookings,SD57007
36-4293293 3 17,393       Community welfare and betterment
(79) Southern Hills Community Recreation Initiative Inc
PO Box 944
Hot Springs,SD57747
38-3850755 3 7,570       Community welfare and betterment
(80) Green Lake Conference Center
W2511 State Road 23
Green Lake,WI54941
39-0806806 3 10,000       Community welfare and betterment
(81) Planned Parenthood Minnesota North Dakota South Dakota
671 Vandalia St
Saint Paul,MN55114
41-0948382 3 20,000       Community welfare and betterment
(82) Mayo Foundation
200 1st Street SW
Rochester,MN55905
41-1506440 3 6,259       Healthcare
(83) ELCA World Hunger
PO Box 1809
Merrifield,VA221168009
41-1568278 3 7,000       Community welfare and betterment
(84) Historic Arnolds Park Inc
PO Box 609
37 Lake Street
Arnolds Park,IA51331
42-1231504 3 20,014       Community welfare and betterment
(85) Britton-Hecla School District 45-4
PO Box 190
759 5th Street
Britton,SD57430
43-1957001 3 13,995       Education
(86) River City Domestic Violence Center
PO Box 626
609 Goeden Dr
Yankton,SD57078
43-1992651 3 7,377       Community welfare and betterment
(87) Fellowship of Christian Athletes
1601 E 69th St Ste 200
Sioux Falls,SD57108
44-0610626 3 18,937       Religion
(88) Village Family Service Center
2701 12th Ave S Ste 1
Fargo,ND581038753
45-0226423 3 19,603       Community welfare and betterment
(89) University of Jamestown
6088 College Lane
Financial Aid Office
Jamestown,ND58405
45-0231180 3 21,797       Education
(90) Servant Hearts Clinic
232 Capital St
Yankton,SD57078
45-1710807 3 12,500       Healthcare
(91) YMCA of the North
PO Box 1450
651 Nicollet Mall Ste 500
Minneapolis,MN554851450
45-2563299 3 24,300       Community welfare and betterment
(92) Lost & Found Association
5015 S Crossing Pl Ste 110
Sioux Falls,SD57108
45-4306370 3 200,000       Community welfare and betterment
(93) CORE Community Organized Resources for Educating Youth
22732 Rando Court
Box Elder,SD57719
45-4426181 3 7,000       Youth Activities
(94) North Dakota State University
PO Box 6050
Financial Aid Office Dept 2836
Fargo,ND581086050
45-6002439 3 21,937       Education
(95) North Dakota State College of Science
800 6th Street North
Financial Aid Office
Wahpeton,ND58076
45-6002451 3 7,026       Education
(96) Dickinson State University
Financial Aid Office
291 Campus Drive
Dickinson,ND586014896
45-6002480 3 8,860       Education
(97) University of North Dakota
Twamley Hall Room 204
264 Centennial Drive Stop 7155
Grand Forks,ND582027155
45-6002491 3 8,513       Education
(98) Black Hills Playhouse
PO Box 2513
Rapid City,SD57709
46-0215866 3 34,380       Community welfare and betterment
(99) Friends of the Middle Border Inc
1200 W University Ave
Mitchell,SD57301
46-0216722 3 10,108       Community welfare and betterment
(100) Crazy Horse Memorial Foundation
12151 Avenue of the Chiefs
Crazy Horse,SD57730
46-0220678 3 286,698       Community welfare and betterment
(101) Children's Home Society of South Dakota
PO Box 1749
Sioux Falls,SD571011749
46-0224542 3 226,701       Community welfare and betterment
(102) Augustana University
2001 S Summit Ave
Financial Aid Office
Sioux Falls,SD57197
46-0224588 3 555,273       Education
(103) Dakota Wesleyan University
1200 W University Ave
Financial Aid Office
Mitchell,SD57301
46-0224589 3 286,604       Education
(104) Sioux Council Boy Scouts of America
800 N West Ave
Sioux Falls,SD57104
46-0224599 3 59,165       Youth Activities
(105) University of Sioux Falls
1101 W 22nd St
Financial Aid Office
Sioux Falls,SD57105
46-0224600 3 387,173       Education
(106) Lutheran Social Services of South Dakota
705 E 41st St Ste 200
Sioux Falls,SD571056048
46-0224731 3 82,073       Religion
(107) Avera St Benedict Health Center
401 W Glynn Dr
Parkston,SD57366
46-0226738 3 12,483       Healthcare
(108) YMCA of Rapid CIty
815 Kansas City St
Rapid City,SD57701
46-0227218 3 14,900       Community welfare and betterment
(109) Freeman Academy & Freeman Junior College
PO Box 1000
748 South Main Street
Freeman,SD57029
46-0229820 3 9,350       Education
(110) Abbott House Inc
PO Box 700
909 Court Merrill
Mitchell,SD57301
46-0229822 3 175,500       Community welfare and betterment
(111) Avera Gettysburg Hospital
606 E Garfield Ave
Gettysburg,SD57442
46-0230199 3 8,707       Healthcare
(112) Prospect Hill Cemetery Association
PO Box 316
Wessington Springs,SD57382
46-0231471 3 5,282       Community welfare and betterment
(113) Freeman Regional Health Services
PO Box 370
Freeman,SD57029
46-0232450 3 13,000       Healthcare
(114) First Congregational United Church of Christ - Rapid City
1200 Clark St
Rapid City,SD57701
46-0232579 3 10,000       Religion
(115) St Joseph's Indian School
PO Box 100
1301 N Main St
Chamberlain,SD57325
46-0235912 3 12,000       Education
(116) Platte Community Memorial Hospital Inc
PO Box 200
Platte,SD57369
46-0239781 3 12,608       Healthcare
(117) Bethany Cemetery Association
PO Box 143
12661 337th Ave
Hosmer,SD57448
46-0242118 3 5,201       Community welfare and betterment
(118) St John's Lutheran Church - Webster
PO Box 36
820 Main St
Webster,SD57274
46-0243300 3 51,642       Religion
(119) Girl Scouts Dakota Horizons
1101 S Marion Rd
Sioux Falls,SD57106
46-0250744 3 56,443       Youth Activities
(120) Behavior Management Systems Inc
350 Elk St
Rapid City,SD57701
46-0251185 3 10,818       Healthcare
(121) Lutheran Memorial Church
320 E Prospect Ave
Pierre,SD57501
46-0251888 3 136,559       Religion
(122) Lindsey Memorial Presbyterian Church
PO Box 268
502 4th Ave
Martin,SD57551
46-0252023 3 18,625       Religion
(123) Immaculate Conception Church
302 W 4th St
Winner,SD57580
46-0252860 3 7,873       Religion
(124) James Valley Christian School
1550 Dakota Ave N
Huron,SD57350
46-0252876 3 5,456       Education
(125) Aberdeen Family YMCA
5 S State St
Aberdeen,SD57401
46-0255779 3 34,338       Community welfare and betterment
(126) Holy Rosary Parish
PO Box 166
202 Minnesota Ave
Kranzburg,SD57245
46-0255971 3 23,518       Religion
(127) Volga Christian School
223 E 6th St
Volga,SD57071
46-0256561 3 12,000       Education
(128) Storybook Island Inc
PO Box 9196
1301 Sheridan Lake Road
Rapid City,SD57709
46-0260003 3 31,636       Community welfare and betterment
(129) Dakotas United Methodist Foundation
PO Box 460
1331 West University Ave
Mitchell,SD57301
46-0271158 3 25,672       Religion
(130) Custer Volunteer Fire Department
PO Box 823
616 Crook St
Custer,SD57730
46-0273350 3 6,500       Community welfare and betterment
(131) South Dakota State University Foundation
815 Medary Ave
Brookings,SD57006
46-0273801 3 1,923,915       Education
(132) St John de Britto Catholic Church
PO Box 108
812 8th St
Britton,SD57430
46-0275064 3 12,500       Religion
(133) Spearfish United Methodist Church
845 N 5th St
Spearfish,SD57783
46-0276217 3 37,000       Religion
(134) East Central Mental Health & Chemical Dependency Center
211 4th St
Brookings,SD57006
46-0277475 3 1,005,000       Healthcare
(135) Rapid City Club for Boys Inc
320 N 4th St
Rapid City,SD57701
46-0277778 3 36,788       Youth Activities
(136) Spearfish School District 40-2
525 E Illinois St
Spearfish,SD57783
46-0278406 3 11,291       Education
(137) Union Gospel Mission
701 E 8th St
Sioux Falls,SD57103
46-0281018 3 25,000       Religion
(138) NE South Dakota Community Action Program Inc
104 E Ash St
Sisseton,SD572621908
46-0282100 3 50,000       Community welfare and betterment
(139) United Way Heartland Region
PO Box 652
Huron,SD57350
46-0282130 3 20,954       Community welfare and betterment
(140) Mount Marty University
1105 W 8th St
Financial Aid Office
Yankton,SD57078
46-0283336 3 126,190       Education
(141) Junior Achievement of South Dakota
300 S Phillips Ave Ste L102
Sioux Falls,SD57104
46-0306352 3 64,100       Community welfare and betterment
(142) Gayville-Volin School District 63-1
PO Box 158
100 Kingsbury St
Gayville,SD57031
46-0308167 3 11,000       Education
(143) Dakota Counseling Institute Inc
910 W Havens Ave
Mitchell,SD57301
46-0308930 3 40,000       Community welfare and betterment
(144) Lewis & Clark Behavioral Health Services Inc
1028 Walnut St
Yankton,SD57078
46-0309601 3 9,540       Healthcare
(145) McCrossan Boys Ranch
47135 260th St
Sioux Falls,SD57107
46-0311913 3 153,000       Community welfare and betterment
(146) Bon Homme School District 4-2
PO Box 28
1404 Fir Street
Tyndall,SD57066
46-0311996 3 124,705       Education
(147) Sinte Gleska University
PO Box 105
Tiwahe Glu Kini Pi
Mission,SD57555
46-0312209 3 22,000       Education
(148) South Dakota Humanities Council
1215 Trail Ridge Rd Suite A
Brookings,SD57006
46-0316222 3 45,040       Community welfare and betterment
(149) Citizens Involvement Council
110 W Missouri Ave
Pierre,SD57501
46-0317107 3 8,074       Community welfare and betterment
(150) Butler Cemetery
23833 SD Hwy 37
Letcher,SD57359
46-0318788 3 100,000       Community welfare and betterment
(151) Monument Health Foundation
PO Box 6000
Rapid City,SD57709
46-0319070 3 30,000       Healthcare
(152) Teen Challenge of the Dakotas
600 W 16th Ave S
Brookings,SD570061803
46-0319355 3 143,710       Youth Activities
(153) Lutherans Outdoors in South Dakota Inc
2001 S Summit Ave
Sioux Falls,SD57197
46-0320561 3 62,975       Religion
(154) South Dakota Hall of Fame
1480 S Main St
Chamberlain,SD57325
46-0324210 3 699,532       Community welfare and betterment
(155) Town of Pollock
PO Box 57
916 F Avenue
Pollock,SD57648
46-0325193 3 7,677       Community welfare and betterment
(156) Community Day Care Association Inc
602 E 5th St
Miller,SD57362
46-0332296 3 8,950       Community welfare and betterment
(157) Stanley County School District
PO Box 370
Fort Pierre,SD57532
46-0335920 3 20,000       Education
(158) Sioux YMCA
PO Box 218
224 6th
Dupree,SD57623
46-0336514 3 18,386       Community welfare and betterment
(159) Spearfish Emergency Ambulance Service
715 E Colorado Blvd
Spearfish,SD57783
46-0337939 3 16,105       Community welfare and betterment
(160) Sioux Falls Christian Schools Association
6120 S Charger Cir
Sioux Falls,SD57108
46-0340024 3 10,000       Education
(161) Black Hills Works Inc
PO Box 2104
3650 Range Road
Rapid City,SD57709
46-0341382 3 84,000       Community welfare and betterment
(162) LifeQuest
804 N Mentzer St
Mitchell,SD57301
46-0348946 3 12,419       Community welfare and betterment
(163) Greater South Dakota Education & Research Foundation Inc
PO Box 190
Pierre,SD57501
46-0349099 3 28,020       Community welfare and betterment
(164) Northeast South Dakota Economic Corporation
104 E Ash St
Sisseton,SD572621908
46-0350177 3 100,000       Community welfare and betterment
(165) Watertown Community Foundation
PO Box 116
211 East Kemp Ave
Watertown,SD57201
46-0350319 3 15,315       Community welfare and betterment
(166) Missouri Shores Domestic Violence Center
PO Box 398
2213 Dry Creek Street
Pierre,SD57501
46-0352133 3 1,150,779       Community welfare and betterment
(167) Belle Fourche Senior Citizens Center
PO Box 544
828 Kingsbury St
Belle Fourche,SD57717
46-0354544 3 10,650       Community welfare and betterment
(168) Working Against Violence Inc
527 Quincy St
Rapid City,SD57701
46-0355127 3 15,000       Community welfare and betterment
(169) Webster Centennial Committee Inc
42323 148th St
Bristol,SD57219
46-0356501 3 6,500       Community welfare and betterment
(170) ACT 2 Inc
PO Box 813
Aberdeen,SD574020813
46-0356747 3 85,000       Community welfare and betterment
(171) Sisseton Wahpeton College
Agency Village Box 689
12572 BIA Road 700
Sisseton,SD57262
46-0357254 3 10,100       Education
(172) Black Hills Special Services Cooperative
2885 Dickson Drive
Sturgis,SD57785
46-0361575 3 152,500       Community welfare and betterment
(173) Western South Dakota Senior Services Inc
1621 Sheridan Lake Road Suite C
Rapid City,SD57702
46-0362991 3 7,400       Community welfare and betterment
(174) Black Hills Works Foundation Inc
PO Box 2104
Rapid City,SD577092104
46-0363653 3 13,568       Community welfare and betterment
(175) Huron Hockey Association Inc
PO Box 770
1075 18th Street SW
Huron,SD57350
46-0364006 3 19,042       Youth Activities
(176) Community Lutheran Church
705 Newton Ave
Hill City,SD57745
46-0364860 3 8,000       Religion
(177) Rural Office of Community Services Inc
PO Box 547
106 West Ave SW
Wagner,SD57380
46-0365648 3 7,000       Community welfare and betterment
(178) Children's Home Foundation
PO Box 1749
Sioux Falls,SD571011749
46-0366277 3 50,000       Community welfare and betterment
(179) South Dakota Right to Life Committee Educational Fund
1107 Mt Rushmore Rd Ste 1B
Rapid City,SD57701
46-0367005 3 11,759       Community welfare and betterment
(180) South Dakota Dental Foundation
804 N Euclid Ave Ste 103
Pierre,SD57501
46-0367045 3 10,000       Community welfare and betterment
(181) Aberdeen Area Humane Society
PO Box 1013
Aberdeen,SD574021013
46-0368620 3 17,603       Community welfare and betterment
(182) South Dakota Historical Society Foundation
900 Governors Dr
Pierre,SD57501
46-0370475 3 21,990       Community welfare and betterment
(183) Huron University Foundation
39943 215th St
Huron,SD57350
46-0371097 3 62,000       Education
(184) South Dakota Association for the Education of Young Children
PO Box 44
Box Elder,SD57719
46-0371120 3 20,000       Community welfare and betterment
(185) Rapid City Catholic School System
424 Fairmont Blvd
Rapid City,SD57701
46-0372011 3 6,000       Education
(186) Wasta Volunteer Fire Department
PO Box 33
Wasta,SD57791
46-0374358 3 7,500       Community welfare and betterment
(187) Make-A-Wish Foundation of South Dakota
1400 W 17th St
Sioux Falls,SD57104
46-0375953 3 13,846       Community welfare and betterment
(188) South Dakota Bar Foundation
111 W Capitol Ave Ste 1
Pierre,SD57501
46-0378148 3 27,937       Community welfare and betterment
(189) Abbott House Foundation
PO Box 700
909 Court Merrill
Mitchell,SD573010700
46-0379896 3 78,528       Community welfare and betterment
(190) Lake City Lutheran Church
123 1st St
Lake City,SD57247
46-0385899 3 15,000       Religion
(191) Colome Athletic Booster Club
PO Box 185
Colome,SD57528
46-0387442 3 12,500       Youth Activities
(192) South Dakota Parks & Wildlife Foundation
523 E Capitol Ave
Pierre,SD57501
46-0387968 3 35,363       Community welfare and betterment
(193) Mitchell Area Charitable Foundation
601 N Main St
Mitchell,SD57301
46-0390971 3 14,700       Community welfare and betterment
(194) Town of Pickstown
PO Box 107
Pickstown,SD57367
46-0391784 3 5,228       Community welfare and betterment
(195) Dakotaland Museum
PO Box 1254
Huron,SD57350
46-0391895 3 7,471       Community welfare and betterment
(196) North Highland United Methodist Church
620 15th Ave NE
Aberdeen,SD57401
46-0393624 3 39,000       Religion
(197) Mitchell Area Development Corporation
601 N Main St
Mitchell,SD57301
46-0394983 3 100,000       Community welfare and betterment
(198) John Paul II Elementary School
1510 W Elm Ave
Mitchell,SD57301
46-0396774 3 6,000       Education
(199) Castlewood Historical Society
PO Box 45
Castlewood,SD57223
46-0402371 3 55,000       Community welfare and betterment
(200) Our Lady of the Sacred Heart
PO Box 567
802 1st Ave
Martin,SD57551
46-0402908 3 9,312       Religion
(201) Capital Area United Way
PO Box 1111
Pierre,SD57501
46-0403398 3 25,000       Community welfare and betterment
(202) Heritage Museum of Roberts County
PO Box 215
217 5th Ave E
Sisseton,SD57262
46-0404911 3 36,809       Community welfare and betterment
(203) Booth Society Inc
423 Hatchery Cir
Spearfish,SD57783
46-0406318 3 11,740       Community welfare and betterment
(204) Casey Tibbs Foundation
PO Box 37
Fort Pierre,SD57532
46-0407894 3 124,400       Community welfare and betterment
(205) Area Community Theatre in Mitchell Inc
PO Box 1181
700 N Main St
Mitchell,SD57301
46-0412192 3 40,000       Community welfare and betterment
(206) On Hand Development Corporation
526 N Broadway Ave
Miller,SD57362
46-0412222 3 6,354       Community welfare and betterment
(207) Gettysburg High School Educational Foundation
PO Box 205
105 North Exene
Gettysburg,SD574420205
46-0418986 3 11,500       Education
(208) Brookings Area Transit Authority
1313 Western Ave
Brookings,SD57006
46-0420571 3 10,000       Community welfare and betterment
(209) Lakota Funds
PO Box 340
Kyle,SD57752
46-0421416 3 73,000       Community welfare and betterment
(210) Avera Foundation
PO Box 5045
3900 W Avera Dr
Sioux Falls,SD57117
46-0422673 3 176,052       Healthcare
(211) Cheyenne River Youth Project
PO Box 410
702 4th Street
Eagle Butte,SD57625
46-0423106 3 9,604       Youth Activities
(212) Vivian Township
PO Box 62
Vivian,SD57576
46-0423714 3 10,000       Community welfare and betterment
(213) South Dakota State Fair Foundation
1060 3rd St SW
Huron,SD57350
46-0425814 3 53,294       Community welfare and betterment
(214) Sturgis High School Rodeo Booster Club
PO Box 66
Sturgis,SD57785
46-0427559 3 101,000       Education
(215) Spearfish Volunteer Fire Department
PO Box 1356
Spearfish,SD57783
46-0429961 3 140,410       Community welfare and betterment
(216) Lower Brule Community College
PO Box 230
111 Little Partisan Lane
Lower Brule,SD57548
46-0430791 3 20,000       Education
(217) HRMC Foundation
110 4th St SE Ste B8
Huron,SD57350
46-0437171 3 73,077       Healthcare
(218) Oahe Hockey Association
PO Box 87
Pierre,SD57501
46-0438508 3 19,966       Youth Activities
(219) Dakota Resources
25795 475th Ave Ste 1
Renner,SD57055
46-0442430 3 352,070       Community welfare and betterment
(220) Starbase of South Dakota
801 W National Guard Dr
Sioux Falls,SD57104
46-0443618 3 10,000       Community welfare and betterment
(221) Boys & Girls Club of the Missouri River Area
104 Sheridan Ave SE
Wagner,SD57380
46-0445099 3 25,000       Youth Activities
(222) Huron Area Wellness & Recreation Center
PO Box 1316
1700 Lincoln Ave SW
Huron,SD57350
46-0449821 3 33,357       Community welfare and betterment
(223) South Dakota Golf Association Junior Golf Foundation
PO Box 88938
Sioux Falls,SD57109
46-0449824 3 6,909       Youth Activities
(224) Community Advancement for Roslyn & Eden
PO Box 201
Roslyn,SD57261
46-0451961 3 15,000       Community welfare and betterment
(225) Mitchell Technical College Foundation
1800 E Spruce St
Mitchell,SD57301
46-0452950 3 193,141       Education
(226) Safe Harbor Foundation
PO Box 41
Aberdeen,SD57402
46-0453640 3 5,682       Community welfare and betterment
(227) Boys & Girls Club of Rosebud
PO Box 112
435 West 2nd Street
Mission,SD57555
46-0453641 3 20,000       Youth Activities
(228) Aberdeen Sertoma Club
PO Box 784
Aberdeen,SD57401
46-0456626 3 74,345       Community welfare and betterment
(229) Mapping Your Future Inc
PO Box 1017
Lake Dallas,TX75065
46-0458615 3 189,525       Education
(230) Beresford Child Care Inc
209 W Elm St
Beresford,SD57004
46-0459861 3 7,540       Community welfare and betterment
(231) Love INC of the Black Hills
PO Box 3255
414 E Omaha St
Rapid City,SD57709
46-0460539 3 18,000       Community welfare and betterment
(232) First Circuit Court Appointed Special Advocate Program
115 E 11th Ave
Mitchell,SD57301
46-0462671 3 7,200       Community welfare and betterment
(233) Diamond Willow Ministries
PO Box 438
Fort Thompson,SD57339
46-0463077 3 25,500       Religion
(234) Webster Area PACH Program
PO Box 252
Webster,SD57274
46-1409331 3 11,500        
(235) Sleep in Heavenly Peace Inc
669 W Quinn Rd Bldg 42
Pocatello,ID83202
46-4346568 3 51,184        
(236) Lifescape
2501 West 26th St
Sioux Falls,SD57105
46-5151247 3 20,727        
(237) City of Aberdeen
123 S Lincoln St
Aberdeen,SD57401
46-6000010 3 68,000       Community welfare and betterment
(238) City of Alcester
PO Box 318
500 Dakota Street
Alcester,SD57001
46-6000025 3 46,500       Community welfare and betterment
(239) Douglas County
PO Box 159
Armour,SD57313
46-6000033 3 28,000        
(240) City of Avon
PO Box 207
116 N Main St
Avon,SD57315
46-6000039 3 12,069       Community welfare and betterment
(241) Beresford Public Library
115 S 3rd St
Beresford,SD57004
46-6000049 3 6,953       Community welfare and betterment
(242) City of Bonesteel
PO Box 231
Bonesteel,SD57317
46-6000056 3 20,205       Community welfare and betterment
(243) Britton Public Library
PO Box 299
759 7th Street
Britton,SD57430
46-6000062 3 7,500       Community welfare and betterment
(244) City of Brookings
520 3rd Street
Brookings,SD57006
46-6000069 3 20,000       Community welfare and betterment
(245) Harding County
PO Box 26
Buffalo,SD57720
46-6000074 3 10,000        
(246) City of Burke
704 Main St
Burke,SD57523
46-6000076 3 5,038       Community welfare and betterment
(247) City of Clark
120 N Commercial St
Clark,SD57225
46-6000098 3 22,500       Community welfare and betterment
(248) City of Gregory
PO Box 436
120 West 6th Street
Gregory,SD57533
46-6000175 3 15,492       Community welfare and betterment
(249) City of Huron
PO Box 1369
239 Wisconsin Ave SW
Huron,SD57350
46-6000216 3 77,175       Community welfare and betterment
(250) City of Irene
PO Box 67
110 S Till Ave
Irene,SD57037
46-6000236 3 5,695       Community welfare and betterment
(251) City of Kimball
PO Box 16
120 N Main St
Kimball,SD57355
46-6000248 3 8,500       Community welfare and betterment
(252) City of Lead
801 W Main St
Lead,SD577541533
46-6000258 3 15,000       Community welfare and betterment
(253) City of Martin
PO Box 687
Martin,SD57551
46-6000283 3 7,500       Community welfare and betterment
(254) City of Mitchell
612 N Main St
Mitchell,SD57301
46-6000305 3 15,000       Community welfare and betterment
(255) City of Murdo
PO Box 432
107 West 2nd Street
Murdo,SD57559
46-6000330 3 150,100       Community welfare and betterment
(256) Jones County
PO Box 77
Murdo,SD57559
46-6000331 3 6,000        
(257) City of Parker
PO Box 265
185 N Main Ave
Parker,SD57053
46-6000345 3 16,500       Community welfare and betterment
(258) City of Parkston
PO Box 490
207 W Main St
Parkston,SD57366
46-6000348 3 73,000       Community welfare and betterment
(259) City of Philip
PO Box 408
140 S Howard Ave 4th Flr
Philip,SD57567
46-6000351 3 25,835       Community welfare and betterment
(260) City of Pierre
PO Box 1253
2301 Patron Parkway Suite 1
Pierre,SD57501
46-6000356 3 9,125       Community welfare and betterment
(261) Black Hills State University
1200 University St Unit 9504
Financial Aid Office
Spearfish,SD577999504
46-6000364 3 668,600       Education
(262) Dakota State University
820 N Washington Ave
Financial Aid Office
Madison,SD57042
46-6000364 3 604,994       Education
(263) Northern State University
1200 S Jay St
Financial Aid Office
Aberdeen,SD574017198
46-6000364 3 473,725       Education
(264) SDSU Extension fbo 4-H
Box 2207E 130 Berg Ag Hall
Brookings,SD57007
46-6000364 3 46,500       Youth Activities
(265) South Dakota Board of Regents
306 E Capitol Ave Ste 200
Pierre,SD57501
46-6000364 3 181,260       Education
(266) South Dakota Department of Education - JAG
800 Governors Dr
Pierre,SD57501
46-6000364 3 61,041       Education
(267) South Dakota Department of Health
4101 W 38th St Ste 102
Sioux Falls,SD57106
46-6000364 3 25,000       Healthcare
(268) South Dakota School of Mines & Technology
501 E St Joseph St
Financial Aid Office
Rapid City,SD57701
46-6000364 3 464,700       Education
(269) South Dakota State University
Box 2201 Admin 106
Financial Aid Office
Brookings,SD57007
46-6000364 3 3,443,105       Education
(270) City of Presho
PO Box 100
108 N Main
Presho,SD57568
46-6000375 3 14,500       Community welfare and betterment
(271) St Francis Mission
PO Box 499
Saint Francis,SD57572
46-6000411 3 10,000       Religion
(272) City of Spearfish
625 5th St
Spearfish,SD57783
46-6000469 3 61,297       Community welfare and betterment
(273) City of Tripp
105 S Main St
Tripp,SD57376
46-6000488 3 20,700       Community welfare and betterment
(274) City of Webster
800 Main St
Webster,SD57274
46-6000530 3 16,642       Community welfare and betterment
(275) City of Wilmot
PO Box 152
516 Main St
Wilmot,SD57279
46-6000550 3 6,585       Community welfare and betterment
(276) Huron School District 2-2
PO Box 949
150 5th Street SW
Huron,SD57350
46-6000634 3 17,625       Education
(277) Chamberlain School District 7-1
PO Box 119
1000 Sorensen Dr
Chamberlain,SD57325
46-6000957 3 6,000       Education
(278) Kimball School District 7-2
PO Box 479
300 South East Street
Kimball,SD57355
46-6000958 3 9,300       Education
(279) Clark School District 12-2
220 N Clinton St
Clark,SD57225
46-6001150 3 26,500       Education
(280) Lake Area Technical College
PO Box 730
Financial Aid Office
Watertown,SD57201
46-6001273 3 1,805,328       Education
(281) Mitchell Technical College
1800 E Spruce St
Financial Aid Office
Mitchell,SD573014900
46-6001338 3 1,611,211       Education
(282) Deuel School District 19-4
PO Box 770
Clear Lake,SD572260770
46-6001470 3 6,173       Education
(283) Lake Preston School District 38-3
300 1st St NE
Lake Preston,SD57249
46-6002042 3 7,500       Education
(284) Canton School District 41-1
800 N Main St
Canton,SD57013
46-6002143 3 16,154       Education
(285) Beresford School District 61-2
301 W Maple St
Beresford,SD57004
46-6002216 3 111,924       Education
(286) Harrisburg School District 41-2
PO Box 187
200 Willow Street
Harrisburg,SD57032
46-6002218 3 85,315       Education
(287) Sioux Falls School District 49-5
201 E 38th St
Sioux Falls,SD571055898
46-6002586 3 20,000       Education
(288) Southeast Technical College
2320 N Career Ave
Financial Aid Office
Sioux Falls,SD57107
46-6002586 3 1,841,150       Education
(289) Western Dakota Technical College
800 Mickelson Dr
Financial Aid Office
Rapid City,SD57703
46-6002688 3 1,470,924       Education
(290) Wall School District 51-5
PO Box 414
Wall,SD57790
46-6002689 3 15,350       Education
(291) Wilmot School District 54-7
PO Box 100
800 Ordway St
Wilmot,SD57279
46-6002865 3 20,000       Education
(292) Marion School District 60-3
PO Box 207
Marion,SD57043
46-6003127 3 12,000       Education
(293) Parker School District 60-4
PO Box 517
335 W 1st St
Parker,SD57053
46-6003129 3 5,500       Education
(294) City of Claremont
507 6th St
Claremont,SD57432
46-6003375 3 8,000       Community welfare and betterment
(295) City of Herreid
PO Box 676
102 Main St
Herreid,SD57632
46-6003465 3 12,000       Community welfare and betterment
(296) University of South Dakota
414 E Clark St
Financial Aid Office
Vermillion,SD57069
46-6003541 3 1,791,177       Education
(297) University of South Dakota - Sioux Falls
4801 N Career Ave
Sioux Falls,SD57107
46-6003541 3 11,685       Education
(298) City of Hoven
PO Box 157
Hoven,SD57450
46-6003552 3 17,500       Community welfare and betterment
(299) City of Corsica
PO Box 7
Corsica,SD57328
46-6003607 3 8,000       Community welfare and betterment
(300) SDSM&T Center for Alumni Relations & Advancement
330 E Kansas City St
Rapid City,SD57701
46-6011771 3 47,330       Education
(301) Martin Cemetery Association Inc
PO Box 522
Martin,SD57551
46-6015989 3 9,603       Community welfare and betterment
(302) South Dakota Symphony Orchestra
301 S Main Ave
Sioux Falls,SD57104
46-6017026 3 36,798       Community welfare and betterment
(303) Youth & Family Services Inc
PO Box 2813
Rapid City,SD577092813
46-6017085 3 75,000       Youth Activities
(304) South Dakota Lions Foundation
3920 S Western Ave Ste 2
Sioux Falls,SD571056595
46-6017093 3 11,000       Community welfare and betterment
(305) University of South Dakota Foundation
1110 N Dakota St
Vermillion,SD57069
46-6018891 3 68,529       Education
(306) St Mark's Lutheran Church
2001 S Elmwood Ave
Sioux Falls,SD57105
46-6026433 3 10,000       Religion
(307) Western South Dakota Catholic Foundation
PO Box 984
Rapid City,SD577090984
46-6028078 3 21,636       Community welfare and betterment
(308) Gregory County Historical Society
29587 334th Ave
Dallas,SD57529
46-6040003 3 6,138       Community welfare and betterment
(309) Riverview United Methodist Church
1640 Simmons Ave SE
Huron,SD57350
46-6040041 3 5,745       Religion
(310) Catholic Community Foundation for Eastern South Dakota
523 N Duluth Ave
Sioux Falls,SD57104
46-6068924 3 19,990       Religion
(311) UNMC - College of Dentistry
4000 East Campus Loop South
Financial Aid Office
Lincoln,NE685830740
47-0049123 3 10,000       Education
(312) Creighton School of Dentistry
Financial Aid Office
780729 California Plaza
Omaha,NE681780729
47-0376583 3 15,000       Education
(313) Grand Canyon University
PO Box 11590
Financial Aid Office
Phoenix,AZ850611590
47-2507725 3 11,400       Education
(314) Roslyn Lutheran Foundation
43416 129th St
Roslyn,SD57261
47-3479733 3 12,000       Religion
(315) South Dakota Youth Foundation Inc
1310 Main Ave S Ste 109
Brookings,SD57006
47-4832848 3 21,550       Youth Activities
(316) Veterans Community Project
8900 Troost Ave
Kansas City,MO64131
47-4960735 3 10,000       Community welfare and betterment
(317) Hand County Helping Hands Inc
PO Box 191
217 N Broadway Ave
Miller,SD573620191
47-5124948 3 5,500       Community welfare and betterment
(318) Call to Freedom Inc
4501 S Technology Dr
Sioux Falls,SD57106
47-5469817 3 510,000       Community welfare and betterment
(319) High Plains Heritage Society
825 Heritage Dr
Spearfish,SD577839103
51-0142818 3 23,386       Community welfare and betterment
(320) Running Strong for American Indian Youth
8301 Richmond Hwy Ste 200
Alexandria,VA22309
54-1594578 3 15,000       Youth Activities
(321) Northern Fort Playhouse Foundation
PO Box 129
705 Main St
Britton,SD574300129
56-2576627 3 8,000       Community welfare and betterment
(322) Foothills Community Foundation
PO Box 1228
Anderson,SC29622
58-2453349 3 1,000,000       Community welfare and betterment
(323) Habitat for Humanity Collier County
11145 Tamiami Trl E
Naples,FL34113
59-1834379 3 500,000       Community welfare and betterment
(324) Food for the Poor Inc
6401 Lyons Rd
Coconut Creek,FL33073
59-2174510 3 5,879       Community welfare and betterment
(325) Winner Youth Cabin Inc
558 W 12th St
Winner,SD57580
61-1554109 3 12,500       Youth Activities
(326) Boys & Girls Club of the Northern Plains Inc
1126 Southland Ln
Brookings,SD57006
73-1630215 3 2,043,919       Youth Activities
(327) Tri-State Museum Foundation
415 5th Ave
Belle Fourche,SD57717
73-1689750 3 10,000       Community welfare and betterment
(328) Rapid City Club for Boys Foundation Inc
320 N 4th St
Rapid City,SD57701
75-3015710 3 20,000       Youth Activities
(329) Animal Folks
1041 Grand Ave 115
Saint Paul,MN55105
80-0530102 3 30,000       Community welfare and betterment
(330) Spring Valley Township
PO Box 294
Clark,SD57225
81-0658237 3 11,000       Community welfare and betterment
(331) South Dakota Agricultural Foundation
PO Box 1198
105 Rousseau Ave
Fort Pierre,SD57532
81-1000922 3 113,732       Community welfare and betterment
(332) Fork Real Community Cafe
507 Main St Ste 101
Rapid City,SD57701
81-3611770 3 20,000       Community welfare and betterment
(333) Herreid Area Housing Development Inc
PO Box 235
Herreid,SD57632
81-3983000 3 5,989       Community welfare and betterment
(334) Second Century Habitat Fund Inc
PO Box 356
523 E Capitol Ave
Pierre,SD57501
81-4526362 3 44,232       Community welfare and betterment
(335) Montana State University
Financial Aid Office
PO Box 174160
Bozeman,MT59717
81-6010045 3 6,001       Education
(336) Midwest Honor Flight - IA & SD
PO Box 22
Sioux Center,IA51250
82-0995083 3 87,500       Community welfare and betterment
(337) Friends of the Goss Opera House Inc
100 E Kemp Ave Ste A
Watertown,SD57201
82-1384455 3 18,500       Community welfare and betterment
(338) Castlewood Community Foundation
PO Box 263
128 E Main St Ste 2
Castlewood,SD57223
82-2466393 3 25,000       Community welfare and betterment
(339) Adult Day Center of the Black Hills
4110 Winfield St
Rapid City,SD57701
82-2789782 3 300,000       Community welfare and betterment
(340) Oahe Wheelmen Cycling Club
111 S Hathaway St
Pierre,SD57501
82-5248508 3 12,000       Community welfare and betterment
(341) University of Wyoming Foundation
222 S 22nd St
Laramie,WY820705204
83-0201971 3 305,000       Education
(342) Volunteers of America Northern Rockies
111 New York St
Rapid City,SD57701
83-0280532 3 10,000       Community welfare and betterment
(343) Mitchell Music Boosters
PO Box 522
Mitchell,SD57301
83-2182557 3 17,398       Community welfare and betterment
(344) Emily's Hope Inc
221 S Phillips Ave Ste 203
Sioux Falls,SD57104
83-3324332 3 10,000       Community welfare and betterment
(345) Tripp Action Group Inc
28443 415th Ave
Tripp,SD57376
83-3561255 3 6,000       Community welfare and betterment
(346) St Katharine's Episcopal Church
PO Box 207
204 4th Ave
Martin,SD57551
83-3590319 3 9,312       Religion
(347) Bon Homme Food Pantry
PO Box 454
Tyndall,SD57066
83-4649015 3 10,000       Community welfare and betterment
(348) University of Wyoming
Financial Aid Office
1000 East University Ave Dept 3335
Laramie,WY82071
83-6000331 3 10,650       Education
(349) Casper College
125 College Drive
Financial Aid Office
Casper,WY82601
83-6001132 3 5,500       Education
(350) Harrisburg Community Foundation
PO Box 343
Harrisburg,SD57032
84-1709233 3 6,000       Community welfare and betterment
(351) Choose Clark County
PO Box 142
117 1st Ave West
Clark,SD57225
84-1822260 3 27,216       Community welfare and betterment
(352) Philip Area Health Foundation
PO Box 324
Philip,SD57567
84-2951600 3 10,325       Healthcare
(353) Community Transit Of Watertown Sisseton Inc
205 1st Ave NE
Watertown,SD57201
84-3240474 3 8,500       Community welfare and betterment
(354) ZoeCare Inc
2007 Locust St
Yankton,SD57078
84-3324216 3 7,000       Community welfare and betterment
(355) Future Fort Pierre
PO Box 1194
Fort Pierre,SD57532
84-3574207 3 50,807       Community welfare and betterment
(356) Family Connections Center Inc
706 E Monroe St
Rapid City,SD57701
86-1663733 3 121,000       Community welfare and betterment
(357) Britton Baseball & Softball Inc
PO Box 559
1103 Main St
Britton,SD57430
86-3194582 3 30,000       Youth Activities
(358) Anne Carlsen Center
PO Box 8000
701 3rd Street NW
Jamestown,ND58402
87-0694180 3 20,767       Community welfare and betterment
(359) Lyric Theatre Inc
PO Box 242
Platte,SD57369
87-0716910 3 14,200       Community welfare and betterment
(360) Glacial Lakes Area Development
PO Box 231
909 Main St
Britton,SD57430
87-0787080 3 155,633       Community welfare and betterment
(361) Joy Ranch of South Dakota
16633 448th Ave
Florence,SD57235
87-1202375 3 20,000       Youth Activities
(362) Mitchell Area Council of the Arts
1605 N Minnesota St
Mitchell,SD57301
87-1895998 3 10,000       Community welfare and betterment
(363) McIntosh Community Daycare Inc
PO Box 311
McIntosh,SD57641
87-2054040 3 10,000       Community welfare and betterment
(364) Mitchell Rodeo Foundation
1015 S Miller Ave
Mitchell,SD57301
87-2649383 3 25,000       Community welfare and betterment
(365) Onward Learning
PO Box 1037
1023 E Main St
Martin,SD57551
87-2678295 3 10,000       Community welfare and betterment
(366) Pantry Shelf - Marshall County Food Pantry
PO Box 74
Britton,SD57430
87-3205015 3 8,000       Community welfare and betterment
(367) Mitchell Area Housing Inc
601 N Main St
Mitchell,SD57301
88-0973960 3 200,000       Community welfare and betterment
(368) Friends of Sanborn County 4-H
39833 233rd St
Woonsocket,SD57385
88-1482842 3 20,000       Youth Activities
(369) Aberdeen Step Up Ministries
105 S 3rd St
Aberdeen,SD57401
88-2289634 3 10,000       Community welfare and betterment
(370) The Legacy Foundation
1000 N West Ave Ste 310
Sioux Falls,SD57104
88-4124892 3 82,350       Community welfare and betterment
(371) Volunteer Hospice of Clallam County
829 East 8th St
Port Angeles,WA98362
91-1076440 3 6,400       Healthcare
(372) Peninsula Trails Coalition
PO Box 1836
Port Angeles,WA98362
91-1416511 3 6,400       Community welfare and betterment
(373) North Olympic Land Trust
PO Box 2945
602 East Front Street
Port Angeles,WA98362
91-1500378 3 8,000       Community welfare and betterment
(374) Peninsula College Foundation
1502 E Lauridsen Blvd
Port Angeles,WA98362
91-1589749 3 65,475       Education
(375) Dungeness River Audubon Center
1943 W Hendrickson Rd
Sequim,WA98382
91-1632949 3 5,900       Community welfare and betterment
(376) Animal Protection Society of Friday Harbor
PO Box 1355
938 Cattle Point Road
Friday Harbor,WA98250
91-1717047 3 10,000       Community welfare and betterment
(377) Stewart School
395 Main St
Financial Aid Office
Dubuque,IA52001
91-1833346 3 11,100       Education
(378) Chadron Community Foundation Inc
PO Box 1351
Chadron,NE69337
91-1839312 3 18,700       Community welfare and betterment
(379) People's Transit
120 Wyoming Ave SW
Huron,SD57350
91-1852210 3 32,483       Community welfare and betterment
(380) Spearfish Community Pantry
PO Box 65
Spearfish,SD57783
91-2198217 3 33,563       Community welfare and betterment
(381) Olympic Peninsula Humane Society
PO Box 3124
Port Angeles,WA98362
91-6001724 3 5,900       Community welfare and betterment
(382) North Olympic History Center
PO Box 1327
Port Angeles,WA98362
91-6054757 3 24,418       Community welfare and betterment
(383) Sixth Circuit Court Appointed Special Advocate Program
PO Box 285
Pierre,SD57501
92-2848751 3 10,000       Community welfare and betterment
(384) Midwest Street Medicine
701 E 8th St
Sioux Falls,SD571031632
93-2081981 3 90,000       Healthcare
(385) Faith Alive Community Church
2660 Dakota Ave S
Huron,SD57350
93-2097233 3 10,600       Religion
(386) Bon Homme Baseball Association
42262 307th St
Tabor,SD57063
93-4227582 3 10,000       Youth Activities
(387) Oldham-Ramona-Rutland School District 39-6
220 W 2nd St
Ramona,SD57054
97-1717680 3 15,000       Education
(388) Pejuta Waste O'Tipi Good Medicine Lodge
PO Box 722
522 Anamosa St
Rapid City,SD57709
99-0675417 3 20,000       Community welfare and betterment
(389) WellHouse Inc
909 Court Merrill
Mitchell,SD57301
99-0973826 3 15,000       Community welfare and betterment
(390) T4 Foundation
325 S Monroe St Ste 110
Winner,SD57580
99-3937677 3 7,500       Community welfare and betterment
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
390
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) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
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) Rev. 1-2025



Additional Data


Software ID: 24021167
Software Version: v1.00


Schedule J
(Form 990)
(Rev. January 2025)
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
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) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
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)
380,000
-------------
0
45,000
-------------
0
1,540
-------------
0
51,750
-------------
0
34,718
-------------
0
513,008
-------------
0
 
-------------
 
2Clayton Cudmore
Chief Financial & Administrative Officer
(i)

(ii)
240,000
-------------
0
35,000
-------------
0
0
-------------
0
41,250
-------------
0
20,035
-------------
0
336,285
-------------
0
 
-------------
 
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)

Additional Data


Software ID: 24021167
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
2024
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 27 5,377,147 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 1 165,000 Appraisal & Sale
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which 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) (2024)
Schedule M (Form 990) (2024)
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) (2024)

Additional Data


Software ID: 24021167
Software Version: v1.00
SCHEDULE O
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.
OMB No. 1545-0047
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 approving compensation for the President. 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 as part of the budget process.
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 $1,593,657; investment income $2,485,330; unrealized gain $3,014,405; administrative fees $441,305; grant expense $2,652,808. Net of all $3,999,279.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24021167
Software Version: v1.00
SCHEDULE R
(Form 990)

(Rev. January 2025)
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
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 165,000 37,332,694 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) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)

Additional Data


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Software Version: v1.00