2024-01-23T14:50:17-06:00 2023-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2022-07-01 460241590 MCCROSSAN FOUNDATION INC MCCR 6053391203 47135 260TH ST SIOUX FALLS SD 571076428 ELIZABETH LEWIS PRESIDENT 6053391203 2024-01-18 1 ELIZABETH LEWIS 999009999 1 LAURIE HANSON CPA P00851848 6053391999 2024-01-18 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH LEWIS 47135 260TH ST SIOUX FALLS SD 571076428 8352161 0 X WWW.MCCROSSAN.ORG X 1953 SD TO SUPPORT MCCROSSAN BOYS RANCH. 8 8 0 10 0 0 2247414 1810801 0 0 731615 710687 18427 14255 2997456 2535743 959471 1783702 0 0 0 0 0 0 64866 257845 189884 1217316 1973586 1780140 562157 24961795 26996298 0 174640 24961795 26821658 TO ENCOURAGE AND ASSIST THE MCCROSSAN BOY'S RANCH LOCATED IN RURAL MINNEHAHA COUNTY, SOUTH DAKOTA, IN THE MAINTENANCE OF ITS ACTIVITIES. 0 0 1868704 1783702 THE MCCROSSAN FOUNDATION EXISTS TO SUPPORT MCCROSSAN BOYS RANCH IN THEIR MISSION TO SERVE AT-RISK YOUTH AGES 9-20 IN PROVIDING "NEW HOPE FOR A BETTER LIFE." THE FOUNDATION INVESTS IN THE FUTURE OF MCCROSSAN BOYS RANCH AND THE YOUTH THEY SERVE. THEY SUPPORT EFFORTS THAT ARE ABOVE AND BEYOND THE GENERAL OPERATING BUDGET OF THE RANCH. FOLLOWING ARE SOME OF THE ITEMS THE MCCROSSAN FOUNDATION SUPPORTS: CAMPUS REPAIRS AND IMPROVEMENTS, NEW VEHICLES, BUILDING PROJECTS, NEW STAFF POSITIONS, UNFORESEEN EXPENSES, SCHOLARSHIPS FOR YOUTH THAT ARE IN NEED OF FUNDING TO ATTEND MCCROSSAN BOYS RANCH, NEW PROGRAMS AND MUCH MORE. MCCROSSAN FOUNDATION WILL ENSURE THAT MCCROSSAN BOYS RANCH REMAINS TO SERVE BOYS AND FAMILIES FOR MANY YEARS TO COME. 1868704 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X BRIAN ROEGIERS 6053391203 47135 260TH STREET SIOUX FALLS SD 57107 X ELIZABETH LEWIS PRESIDENT 0.50 0.00 X X 0 0 0 CHRIS NELSON VICE PRESIDENT 0.50 0.00 X X 0 0 0 DONALD RAHN SECRETARY/TREASURER 0.50 0.00 X X 0 0 0 MICHAEL FIEGEN BOARD MEMBER 0.50 0.00 X 0 0 0 DAVID LARSON BOARD MEMBER 0.50 0.00 X 0 0 0 DANIEL NEWELL BOARD MEMBER 0.50 0.50 X 0 0 0 MARK VANDEN BERGE BOARD MEMBER 0.50 0.00 X 0 0 0 DAVE REZNICEK BOARD MEMBER 0.50 0.50 X 0 0 0 0 0 0 0 0 0 0 0 1810801 1810801 661874 661874 14255 0 14255 14255 14255 5865231 5816418 48813 48813 48813 2535743 0 0 724942 1783702 1783702 64866 64866 3945 3472 473 81030 81030 500 500 OTHER RANCH ASSISTANCE 39543 39543 1973586 1868704 40016 64866 16954 17486 178992 195603 3000 3000 6530406 2615458 3995980 3914948 20616136 22684660 134533 143401 16200 37200 24961795 26996298 0 174640 0 174640 X 21519754 21535969 3442041 5285689 24961795 26821658 24961795 26996298 X 562157 1297608 98 X 0 1 X 1 0 X X 1 MCCROSSAN BOYS RANCH 460311913 7 1 1788143 186923 1 1788143 186923 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G COLUMN (VI) OTHER MONETARY SUPPORT CONSISTS OF THE FOLLOWING: IN-KIND RENT $147,380 AND MARKETING FOR MCCROSSAN BOYS RANCH $39,543. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2788481 224063 8958 3021502 940747 1877253 -29519 2788481 469090 455261 16396 940747 461263 4824 3003 469090 494268 17225 -50230 461263 0.00000 0.12300 0.87700 0 0 2316535 5838 2322373 4208033 2615458 1592575 3914948 X 3915963 1297608 147380 1444988 2470975 64866 -98 64768 2535743 2056100 147380 147380 1908720 64866 64866 1973586 PART V, LINE 4: TO CONTINUE FUNDING THE MISSION OF MCCROSSAN BOYS RANCH IN FUTURE YEARS. PART X, LINE 2: THE ENTITY 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 ENTITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BEQUESTS -98. 1 MCCROSSAN BOYS RANCH 47135 260TH STREET SIOUX FALLS SD 57107 460311913 501(C)(3) 1783702 0 GENERAL SUPPORT 1 0 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO ITS SUPPORTED ORGANIZATION, MCCROSSAN BOYS RANCH. THE BOARD OF DIRECTORS OF THE FOUNDATION INCLUDES BOARD MEMBERS FROM THE RANCH. THIS ALLOWS THE FOUNDATION TO EASILY MONITOR THE USE OF THE ASSISTANCE PROVIDED TO THE RANCH. IN ADDITION TO THE ASSISTANCE REPORTED ON SCHEDULE I, PART II, THE FOUNDATION LEASES SPACE TO THE RANCH AT A COST OF $1 PER YEAR. THE MARKET VALUE OF THE LEASE IS $147,380. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF MCCROSSAN BOYS RANCH ("RANCH") SHALL HAVE FINAL AUTHORITY TO APPROVE THE ELECTION OF ALL TRUSTEES FOR THE MCCROSSAN FOUNDATION, INC. ("FOUNDATION"). THE FOUNDATION WILL NOMINATE PERSONS FOR ELECTION AS TRUSTEES EACH YEAR AT THEIR ANNUAL MEETING. WITHIN TEN DAYS OF THE ELECTION OF TRUSTEES BY THE FOUNDATION'S BOARD OF TRUSTEES, THE NAMES OF SUCH TRUSTEES SHALL BE TRANSMITTED TO MCCROSSAN BOYS RANCH. AT ITS NEXT REGULARLY SCHEDULED MEETING, THE BOARD OF DIRECTORS OF THE RANCH SHALL APPROVE OR DISAPPROVE THE ELECTION OF SUCH TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THE MCCROSSAN FOUNDATION, INC. HAS NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR OF MCCROSSAN BOYS RANCH AND THE BOARD OF DIRECTORS OF MCCROSSAN FOUNDATION, INC. REVIEW THE 990. WHETHER PRESENTED IN A BOARD MEETING OR NOT, THE 990 IS NOT FILED UNTIL EACH OF THE ABOVE-MENTIONED PERSONS HAS BEEN GIVEN A COPY OF IT AND GIVEN AMPLE TIME TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS OFFICERS AND BOARD MEMBERS OF THE ORGANIZATION. BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS. THE BOARD OF DIRECTORS, MAKES A DETERMINATIONS AS TO WHETHER A CONFLICT EXISTS. THE EXECUTIVE COMMITTEE REVIEWS POTENTIAL CONFLICTS. BOARD MEMBERS WHO ARE DETERMINED TO HAVE A CONFLICT OF INTEREST MUST EXCUSE THEMSELVES FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BEQUESTS 98. MCCROSSAN BOYS RANCH 17135 260TH STREET SIOUX FALLS SD 57107 460311913 SUPPORT YOUTH, STRENGTHEN FAMILIES & PROVIDE "NEW HOPE FOR A BETTER LIFE". SD 501(C)(3) 7 NONE 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 1