Civic Intelligence

South Dakota Parent Connection

990 • Fiscal year 2015 • EIN 46-0385808

Oct 01, 2014 to Sep 30, 2015 • Filed on Apr 28, 2016

3701 West 49th Street No 102Sioux Falls, SD 57106

(605) 361-3171

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.32x

Higher debt load relative to assets than 76% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.08x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

44th percentile

1.1%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

67th percentile

$52,746

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

37th percentile

-2.0%

Faster asset growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$223,840

Down $4,609 (-2.0%) from 2014

Net Assets

Up

$153,145

Up $9,540 (+6.6%) from 2014

Liabilities

Down

$70,695

Down $14,149 (-17%) from 2014

Revenue

Up

$874,864

Up $86,685 (+11%) from 2014

Expenses

Up

$865,324

Up $58,573 (+7.3%) from 2014

Net Income

Up

$9,540

Up $28,112 (+151%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $134,364Liabilities 2010: $16,991Net Assets 2010: $117,3732010Assets 2011: $189,630Liabilities 2011: $28,356Net Assets 2011: $161,2742011Assets 2012: $213,974Liabilities 2012: $68,004Net Assets 2012: $145,9702012Assets 2013: $227,902Liabilities 2013: $65,725Net Assets 2013: $162,1772013Assets 2014: $228,449Liabilities 2014: $84,844Net Assets 2014: $143,6052014Assets 2015: $223,840Liabilities 2015: $70,695Net Assets 2015: $153,1452015Assets 2016: $188,870Liabilities 2016: $45,075Net Assets 2016: $143,7952016Assets 2017: $134,389Liabilities 2017: $35,015Net Assets 2017: $99,3742017Assets 2018: $126,635Liabilities 2018: $35,752Net Assets 2018: $90,8832018Assets 2019: $187,913Liabilities 2019: $38,909Net Assets 2019: $149,0042019Assets 2020: $304,253Liabilities 2020: $44,755Net Assets 2020: $259,4982020Assets 2021: $389,020Liabilities 2021: $35,209Net Assets 2021: $353,8112021Assets 2022: $496,240Liabilities 2022: $139,633Net Assets 2022: $356,6072022Assets 2023: $443,484Liabilities 2023: $93,744Net Assets 2023: $349,7402023Assets 2025: $447,691Liabilities 2025: $52,464Net Assets 2025: $395,2272025

Highlighted filing

2015

Assets$223,840
Liabilities$70,695
Net Assets$153,145

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $574,2332010Expenses 2011: $541,5952011Expenses 2012: $575,7202012Expenses 2013: $730,8542013Revenue 2014: $788,179Expenses 2014: $806,751Net Income 2014: -$18,5722014Revenue 2015: $874,864Expenses 2015: $865,324Net Income 2015: $9,5402015Revenue 2016: $856,766Expenses 2016: $813,115Net Income 2016: $43,6512016Revenue 2017: $606,933Expenses 2017: $651,354Net Income 2017: -$44,4212017Revenue 2018: $590,909Expenses 2018: $599,400Net Income 2018: -$8,4912018Revenue 2019: $648,741Expenses 2019: $590,620Net Income 2019: $58,1212019Revenue 2020: $770,163Expenses 2020: $659,669Net Income 2020: $110,4942020Revenue 2021: $772,529Expenses 2021: $673,991Net Income 2021: $98,5382021Revenue 2022: $730,228Expenses 2022: $700,823Net Income 2022: $29,4052022Revenue 2023: $715,554Expenses 2023: $726,479Net Income 2023: -$10,9252023Revenue 2025: $718,164Expenses 2025: $672,191Net Income 2025: $45,9732025

Highlighted filing

2015

Revenue$874,864
Expenses$865,324
Net Income$9,540
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Apr 28, 2016
Return Version
2014v6.0
Gross Receipts
$874,864
Mission and Program Overview

Mission

Empowering families... Empowering lives. The mission of south dakota parent connection, inc. (sdpc) is to connect families caring for children and youth (birth to age 26) with the full range of disabilities or special health care needs to information, training, and resources in an environment of support, hope, and respect.

Connecting families caring for children (birth to 26) with the full range of disabilities and special health care needs to information, training, and resources in an environment of support, hope and respect. This assistance can range from information and training to referrals or individualized assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$26,866$65,327▲ $38,461
Land, Buildings, and Equipment, Net$44,443$43,849▼ $594
Savings and Temporary Cash Investments$70,043$38,554▼ $31,489
Accounts Receivable$42,951$27,275▼ $15,676
Prepaid Expenses and Deferred Charges$10,874$15,829▲ $4,955
Total Assets$228,449$223,840▼ $4,609
Other Assets Total$33,272$33,006▼ $266
Liabilities
Accounts Payable and Accrued Expenses$51,572$37,689▼ $13,883
Other Liabilities$33,272$33,006▼ $266
Total Liabilities$84,844$70,695▼ $14,149
Net Assets / Fund Balance
Unrestricted Net Assets$79,026$100,144▲ $21,118
Temporarily Rstr Net Assets$64,579$53,001▼ $11,578
Total Net Assets Fund Balance$143,605$153,145▲ $9,540
Total Liabilities and Net Assets / Fund Balance$228,449$223,840▼ $4,609

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$43,849$117,209$161,058
Other Assets Org$33,006--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elaine RobertsExecutive DirectorFT$50,693$2,053$52,746

Board Members and Trustees

NameTitle
Bradley BartzPresident
Rodney DomkeVice President
Ashlie RichterBoard Member
Carrie GeppertBoard Member
Christopher BordeauxBoard Member
Gina HaleBoard Member
Wendy Parent JohnsonBoard Member
Elizabeth OvermoeBoard Member until Aug 15
Ryan RyderBoard Member until June 15
Raymon RosalesBoard Member until March 15
Carmyn EggeEx.COM.Member
Deborah DockenEx.COM.Member
Kerry LarsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$864,616
Program Service Revenue
$10,147
Investment Income
$101
Other Revenue
$0
All Other Contributions
$28,230
Change in Net Assets
$9,540

Audited Revenue Reconciliation

Revenue per Audited Statements
$874,864
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$15,835
Total Revenue per Audited Statements
$890,699
Total Revenue per Form 990
$874,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$498,763
Other Expenses$365,811
Total Fundraising Expense$3,043
Grants and Similar Amounts Paid$750
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$334,071$1,800-$335,871
Fees for Services Other$95,080-$13$95,093
Office Expenses$79,460-$1,987$81,447
Other Employee Benefits$68,595$1,133-$69,728
Current Officers, Directors, Trustees, and Key Employees$52,200$4,539-$56,739
Travel$39,252--$39,252
Fees for Services Accounting$22,965$14,820-$37,785
Occupancy$37,054-$6$37,060
Payroll Taxes$27,748$464-$28,212
Depreciation Depletion$21,948--$21,948
Advertising$16,779--$16,779
Information Technology$8,320-$1,037$9,357
Pension Plan Contributions$8,213--$8,213
All Other Expenses$7,327--$7,327
Insurance$6,555--$6,555
Grants to Domestic Individuals$750--$750
Other Expenses$200--$200
Total Functional Expenses$839,525$22,756$3,043$865,324

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$881,159
Expenses per Audited Statements$865,324
Total Expenses per Form 990$865,324
Expenses Not Reported on Form 990$15,835
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fiscal Agent Payable$33,006
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 1

The Executive Committee consists of the officers and immediate past Board President (if still a member of the Board of Directors) and no more than three other members of the Board of Directors as appointed by the Board of Directors as they see fit. The President shall be the Chairperson of the Executive Committee. The Executive Committee shall carry out and act upon the established policy of the corporation as defined by the Board, perform other duties as designated by the Board, and report to the directors at each meeting of the Board as directed.

Form 990, Part VI, Section A, line 6

The Board of Directors constitutes the membership. Any person becomes a member upon his/her selection to the Board of Directors. The Board of Directors consists of not less than 51% parents of a child with a disability.

Form 990, Part VI, Section A, line 7A

Each member has one vote at all members' meetings and has the right to vote for the directors of the organization.

Form 990, Part VI, Section A, line 7B

At the annual meeting, the members elect the Board of Directors and officers.

Form 990, Part VI, Section B, line 11

The Executive Director and the contracted accountant review the Form 990 before it is filed. A copy of the 990 will be provided to the board prior to filing with the IRS.

Form 990, Part VI, Section B, line 12C

Board members and all staff are covered by the Conflict of Interest Policy. The determination of whether a conflict exists is made at Board level and the actual conflicts are reviewed at Board level. If there is a conflict, the board member with the conflict abstains from voting and this is reflected in the minutes.

Form 990, Part VI, Section B, line 15A

The Finance Committee reviews current compensation, comparable positions (State DOL), and resources available for the Executive Director. The Finance Committee works with the Executive Director and contracted accountant to review other staff compensation utilizing the same criteria. The process is performed annually.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
South Dakota Parent Connection
EIN
46-0385808
Phone
6053613171
Address
3701 West 49th Street No 102, Sioux Falls, SD 57106

Signing Officer

Name
Elaine Roberts
Title
Executive Director
Phone
6053613171
Signed
2016-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elaine Roberts
Formed
1985
Legal Domicile
Sd
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
20

Preparer

Firm
Eide Bailly Llp
Address
200 EAST 10TH ST PO BOX 5125, SIOUX FALLS, SD 57117-5125
Preparer
Laurie Hanson
Phone
6053391999
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

Youth Retreats to assist youth and families with transition to adulthood.

Form 990, Part IX, line 11G

Parent Training & Information Purchased Services: Program service expenses 2,421. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,421. Family to Family, Health Information Center Purchased Services: Program service expenses 1,703. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,703. Navigator Purchased Services: Program service expenses 17,088. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,088. Rural Health Purchased Services: Program service expenses 47,493. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,493. State of South Dakota Purchased Services: Program service expenses 21,601. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,601. Other Purchased Services: Program service expenses 4,774. Management and general expenses 0. Fundraising expenses 13. Total expenses 4,787.

Financial Statement Notes

Part X, Line 2:

The Organization is organized as a South Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Organization has determined it is not subject to unrelated business income tax for the year ended September 30, 2015 and 2014. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

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IRS990/Form990PartVIISectionAGrp/PersonNm11Ryan Ryder
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member until June 15
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member until March 15
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Director
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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0836386
IRS990/GrantAmt0750
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0750
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0750
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0874864
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01037
IRS990/InformationTechnologyGrp/ProgramServicesAmt08320
IRS990/InformationTechnologyGrp/TotalAmt09357
IRS990/InsuranceGrp/ProgramServicesAmt06555
IRS990/InsuranceGrp/TotalAmt06555
IRS990/InvestmentIncomeGrp/ExclusionAmt0101
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0101
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt027
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0117209
IRS990/LandBldgEquipBasisNetGrp/BOYAmt044443
IRS990/LandBldgEquipBasisNetGrp/EOYAmt043849
IRS990/LandBldgEquipCostOrOtherBssAmt0161058
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Connecting families caring for children (birth to 26) with the full range of disabilities and special health care needs to information, training, and resources in an environment of support, hope and respect. This assistance can range from information and training to referrals or individualized assistance
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0143605
IRS990/NetAssetsOrFundBalancesEOYAmt0153145
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt06
IRS990/OccupancyGrp/ProgramServicesAmt037054
IRS990/OccupancyGrp/TotalAmt037060
IRS990/OfficeExpensesGrp/FundraisingAmt01987
IRS990/OfficeExpensesGrp/ProgramServicesAmt079460
IRS990/OfficeExpensesGrp/TotalAmt081447
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt033272
IRS990/OtherAssetsTotalGrp/EOYAmt033006
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01133
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt068595
IRS990/OtherEmployeeBenefitsGrp/TotalAmt069728
IRS990/OtherExpensesGrp/Desc0Parent Teaching
IRS990/OtherExpensesGrp/Desc1Youth Retreats
IRS990/OtherExpensesGrp/Desc2Prof. Teaching (Stipend
IRS990/OtherExpensesGrp/ProgramServicesAmt011013
IRS990/OtherExpensesGrp/ProgramServicesAmt11995
IRS990/OtherExpensesGrp/ProgramServicesAmt2200
IRS990/OtherExpensesGrp/TotalAmt011013
IRS990/OtherExpensesGrp/TotalAmt11995
IRS990/OtherExpensesGrp/TotalAmt2200
IRS990/OtherLiabilitiesGrp/BOYAmt033272
IRS990/OtherLiabilitiesGrp/EOYAmt033006
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01800
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0334071
IRS990/OtherSalariesAndWagesGrp/TotalAmt0335871
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0464
IRS990/PayrollTaxesGrp/ProgramServicesAmt027748
IRS990/PayrollTaxesGrp/TotalAmt028212
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08213
IRS990/PensionPlanContributionsGrp/TotalAmt08213
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt026866
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt065327
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010874
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015829
IRS990/PrincipalOfficerNm0Elaine Roberts
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Workshop Fees/Travel R
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0816
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0816
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0771610
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt074
IRS990/PYOtherExpensesAmt0346123
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt016495
IRS990/PYRevenuesLessExpensesAmt0-18572
IRS990/PYSalariesCompEmpBnftPaidAmt0460628
IRS990/PYTotalExpensesAmt0806751
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0788179
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt09540
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010147
IRS990/SavingsAndTempCashInvstGrp/BOYAmt070043
IRS990/SavingsAndTempCashInvstGrp/EOYAmt038554
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0864616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0813685
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0727770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0558253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0573600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03537924
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0101
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt074
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0132
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0228
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0780
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01315
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt067624
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99960
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt03537924
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0864616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0813685
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0727770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0558253
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0573600
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03537924
IRS990ScheduleA/TotalSupportAmt03539239
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt015835
IRS990ScheduleD/DonatedServicesUseFcltsAmt015835
IRS990ScheduleD/EquipmentGrp/BookValueAmt043849
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117209
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0161058
IRS990ScheduleD/ExpensesNotReportedAmt015835
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0865324
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt033006
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Dare to Dream Fiscal Agent Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033006
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Fiscal Agent Payable
IRS990ScheduleD/RevenueNotReportedAmt015835
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0874864
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is organized as a South Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Organization has determined it is not subject to unrelated business income tax for the year ended September 30, 2015 and 2014. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043849
IRS990ScheduleD/TotalBookValueOtherAssetsAmt033006
IRS990ScheduleD/TotalExpensesPerForm990Amt0865324
IRS990ScheduleD/TotalLiabilityAmt033006
IRS990ScheduleD/TotalRevenuePerForm990Amt0874864
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0890699
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0881159
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Youth Retreats to assist youth and families with transition to adulthood.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Committee consists of the officers and immediate past Board President (if still a member of the Board of Directors) and no more than three other members of the Board of Directors as appointed by the Board of Directors as they see fit. The President shall be the Chairperson of the Executive Committee. The Executive Committee shall carry out and act upon the established policy of the corporation as defined by the Board, perform other duties as designated by the Board, and report to the directors at each meeting of the Board as directed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors constitutes the membership. Any person becomes a member upon his/her selection to the Board of Directors. The Board of Directors consists of not less than 51% parents of a child with a disability.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each member has one vote at all members' meetings and has the right to vote for the directors of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4At the annual meeting, the members elect the Board of Directors and officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Executive Director and the contracted accountant review the Form 990 before it is filed. A copy of the 990 will be provided to the board prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Board members and all staff are covered by the Conflict of Interest Policy. The determination of whether a conflict exists is made at Board level and the actual conflicts are reviewed at Board level. If there is a conflict, the board member with the conflict abstains from voting and this is reflected in the minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Finance Committee reviews current compensation, comparable positions (State DOL), and resources available for the Executive Director. The Finance Committee works with the Executive Director and contracted accountant to review other staff compensation utilizing the same criteria. The process is performed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Parent Training & Information Purchased Services: Program service expenses 2,421. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,421. Family to Family, Health Information Center Purchased Services: Program service expenses 1,703. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,703. Navigator Purchased Services: Program service expenses 17,088. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,088. Rural Health Purchased Services: Program service expenses 47,493. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,493. State of South Dakota Purchased Services: Program service expenses 21,601. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,601. Other Purchased Services: Program service expenses 4,774. Management and general expenses 0. Fundraising expenses 13. Total expenses 4,787.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt064579
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt053001

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.52$3.95$7.18$6.72$0.46
2023Summary only. Only limited summary data is available for this year.$4.43$0.94$3.50$7.16$7.26$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$1.40$3.57$7.30$7.01$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.35$3.54$7.73$6.74$0.99
2020Summary only. Only limited summary data is available for this year.$3.04$0.45$2.59$7.70$6.60$1.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.39$1.49$6.49$5.91$0.58
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.36$0.91$5.91$5.99$0.08
2017Summary only. Only limited summary data is available for this year.$1.34$0.35$0.99$6.07$6.51$0.44
2016Summary only. Only limited summary data is available for this year.$1.89$0.45$1.44$8.57$8.13$0.44
2015Detailed filing. Detailed filing data is available for this year.$2.24$0.71$1.53$8.75$8.65$0.10
2014Summary only. Only limited summary data is available for this year.$2.28$0.85$1.44$7.88$8.07$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.66$1.62$7.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.68$1.46$5.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.28$1.61$5.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.17$1.17$5.74