2024-02-21T11:06:36-06:00 2023-04-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2022-05-01 270860032 DOW RUMMEL COMMUNITY ENHANCEMENT FOUNDATION DOWR 6053361490 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 KEVIN KAUFMAN CFO 6053361490 2024-02-20 1 KEVIN KAUFMAN XXX-XX-XXXX 1 LAURIE HANSON CPA P00851848 6053391999 2024-02-20 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSH HOFMEYER 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 88472 0 X WWW.DOWRUMMEL.COM X 2008 SD TO PROVIDE SUPPORT TO DOW RUMMEL VILLAGE AND ITS RESIDENTS. 7 7 0 10 0 0 240450 48174 0 0 47981 40298 0 0 288431 88472 19791 22648 0 0 0 0 0 0 0 5750 5780 25541 28428 262890 60044 905479 949707 0 0 905479 949707 X THE CORPORATION IS ORGANIZED TO ASSIST OLDER ADULTS AND PROVIDE RELIEF FOR THE ELDERLY IN A SECURE SETTING FOR RETIREMENT LIVING; TO PROVIDE SUPPORT TO THE OPERATIONS OF DOW RUMMEL VILLAGE, AND TO RECEIVE, ACCEPT, HOLD, INVEST, REINVEST, AND ADMINISTER ANY GIFTS, BEQUESTS, DEVISES AND PROPERTY OF ANY NATURE, AND TO USE, DISBURSE OR DONATE THE INCOME OR PRINCIPAL THEREOF, FOR SUCH PURPOSES. 0 0 22648 22648 DURING THE FISCAL YEAR ENDED APRIL 30, 2023, THE FOUNDATION RECEIVED AND INVESTED CONTRIBUTIONS FOR THE ULTIMATE BENEFIT OF ELDERLY RESIDENTS OF DOW RUMMEL VILLAGE. 22648 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X KEVIN KAUFMAN 6055750271 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 MARY KAY FAUSCH CHAIRMAN 4.00 0.00 X X 0 0 0 DAVE EIESLAND MEMBER 2.00 0.00 X 0 0 0 MIKE JAMISON MEMBER 2.00 0.00 X 0 0 0 SUE ROUST MEMBER 2.00 0.00 X 0 0 0 BARRY JAOBSON MEMBER 2.00 0.00 X 0 0 0 CHARISSE OLAND MEMBER 2.00 4.00 X 0 0 0 LINDA HALIBURTON MEMBER 2.00 0.00 X 0 0 0 DARLA VAN ROSENDALE CEO 4.00 50.00 X 0 213299 8928 KEVIN KAUFMAN CFO 4.00 50.00 X 0 156324 9785 0 369623 18713 0 0 1 0 0 48174 48174 23545 23545 16753 0 16753 16753 16753 88472 0 0 40298 22648 22648 5780 5780 28428 22648 5780 0 16500 264959 307087 640520 626120 905479 949707 0 0 X 264959 323587 640520 626120 905479 949707 905479 949707 X 60044 -29816 14000 X 0 1 X 1 0 X X 1 DOW RUMMEL VILLAGE 460271277 10 1 22648 0 1 22648 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 640520 7400 5688 22648 4840 626120 597266 115950 -47726 19791 5179 640520 458940 17475 143374 18538 3985 597266 473437 10695 -3306 18145 3741 458940 470125 7655 19677 20392 3628 473437 0.00000 0.37910 0.62090 1 0 0 ENDOWMENT FUNDS 626120 F 626120 X PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO SUPPORT THE OVERALL MISSION OF THE ORGANIZATION WHICH IS TO ASSIST OLDER ADULTS AND PROVIDE RELIEF FOR THE ELDERLY IN A SECURE SETTING FOR RETIREMENT LIVING; TO PROVIDE SUPPORT TO THE OPERATIONS OF DOW RUMMEL VILLAGE AND TO RECEIVE, ACCEPT, HOLD, INVEST, REINVEST, AND ADMINISTER ANY GIFTS, BEQUESTS, DEVISES AND PROPERTY OF ANY NATURE, AND TO USE, DISBURSE OR DONATE THE INCOME OR PRINCIPAL THEREOF, FOR SUCH PURPOSES. PART X, LINE 2: 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 CONSOLIDATED 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. 1 DOW RUMMEL VILLAGE 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 460271277 501(C)(3) 0 22648 TO PROVIDE SUPPORT TO DOW RUMMEL VILLAGE AND ITS RESIDENTS. 1 PART I, LINE 2: ANY GIFTS RECEIVED BY DOW RUMMEL VILLAGE FROM THE FOUNDATION ARE SUBJECT TO THE DOW RUMMEL VILLAGE GIFT POLICY WITH THE CEO AND CFO OVERSEEING THE ADMINISTRATION OF THE GIFT FOR THE PURPOSES STATED BY THE FOUNDATION. 0 0 0 0 0 0 0 0 0 DARLA VAN ROSENDALE CEO 0 203289 0 10010 0 0 0 4045 0 4883 0 222227 0 0 KEVIN KAUFMAN CFO 0 147314 0 9010 0 0 0 3041 0 6744 0 166109 0 0 SCHEDULE J, PART I, LINE 3 THE CEO WAS COMPENSATED BY A RELATED ORGANIZATION, DOW RUMMEL VILLAGE. DOW RUMMEL COMMUNITY ENHANCEMENT FOUNDATION RELIED ON THE RELATED ORGANIZATION FOR DETERMINING THE COMPENSATION FOR THE CEO USING THE METHODS DESCRIBED IN PART I, LINE 3. FORM 990, PART VI, SECTION A, LINE 1A STANDING COMMITTEES OF THE BOARD OF DIRECTORS SHALL INCLUDE AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD EXCEPT ANY POWERS SPECIFICALLY RESERVED TO THE BOARD BY RESOLUTION OF THE BOARD, AND EXCEPT THE FOLLOWING POWERS: TO NOMINATE CANDIDATES TO FILL VACANCIES IN THE BOARD; TO REMOVE A MEMBER OF THE BOARD; TO APPOINT, CHANGE THE MEMBERSHIP OF, OR FILL VACANCIES IN ANY COMMITTEE APPOINTED BY THE BOARD; TO ADOPT, AMEND, OR REPEAL THE ARTICLES OF INCORPORATION OR THESE BYLAWS; TO AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS EXPRESS TERMS IS NOT SO AMENDABLE OR REPEALABLE; OR TO DISSOLVE THE FOUNDATION OR REVOKE A DETERMINATION TO DISSOLVE. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS SERVING ON THE BOARD OF DIRECTORS SHALL BE APPOINTED BY THE BOARD OF TRUSTEES OF DOW RUMMEL VILLAGE. ANY VACANCY OCCURRING IN THE BOARD OF DIRECTORS OR ANY POSITION TO BE FILLED BY REASON OF AN INCREASE IN THE NUMBER OF DIRECTORS MAY ONLY BE FILLED BY THE BOARD OF TRUSTEES OF DOW RUMMEL VILLAGE. DIRECTORS (EXCEPT AN EX OFFICIO MEMBER) MAY BE REMOVED FROM OFFICE BY THE BOARD OF TRUSTEES OF DOW RUMMEL VILLAGE. FORM 990, PART VI, SECTION A, LINE 7B THE CHAIRPERSON OF THE DOW RUMMEL VILLAGE BOARD OF TRUSTEES WILL SERVE AS A VOTING DIRECTOR ON AN EX OFFICIO BASIS. IN ADDITION, AND AT THE DISCRETION OF THE DOW RUMMEL VILLAGE'S BOARD OF TRUSTEES, THE CHIEF EXECUTIVE OFFICER MAY SERVE AS AN ADVISOR TO THE BOARD OF DIRECTORS, BUT SHALL HAVE NO VOTING POWER AND SHALL NOT BE AN OFFICIAL DIRECTOR SERVING ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD OF DIRECTORS MAY RESOLVE, FROM TIME TO TIME, TO CREATE, EXPAND, REDUCE OR DISBAND ONE OR MORE COMMITTEES TO ASSIST IN THE CONDUCT OF THE AFFAIRS OF THE FOUNDATION. THE PRESIDENT OF THE BOARD OF DIRECTORS SHALL APPOINT COMMITTEE MEMBERS AND EACH COMMITTEE SHALL INCLUDE AT LEAST ONE DIRECTOR. THE PRESIDENT WILL ACT AS AN EX-OFFICIO MEMBER OF ALL COMMITTEES. THE COMMITTEES SHALL HAVE AND MAY EXERCISE SUCH POWERS AS MAY BE PROVIDED IN THE RESOLUTION OF THE BOARD OF DIRECTORS DESIGNATING SUCH COMMITTEE. THE ORGANIZATION DOES NOT CURRENTLY HAVE COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CFO WILL REVIEW THE 990 IN DETAIL. THE 990 WILL BE PROVIDED TO BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS, OFFICERS, AND MEMBERS OF COMMITTEES. A REQUEST IS MADE ANNUALLY TO EACH OF THEM FOR DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST. THE BOARD MAKES A DETERMINATION OF WHETHER THERE IS A CONFLICT OF INTEREST AND IF SO, IMPLEMENTS THE PROCEDURE FOR EVALUATING THE ISSUE OR TRANSACTION INVOLVED. ANY BOARD MEMBER, OFFICER, OR COMMITTEE MEMBER WITH A CONFLICT MUST REFRAIN FROM VOTING. HOWEVER, ANY MEMBER WHO IS EXCLUDED FROM VOTING BECAUSE OF SUCH POSSIBLE CONFLICT OF INTEREST MAY BRIEFLY STATE THEIR POSITION IN THE MATTER AND ANSWER PERTINENT QUESTIONS OF OTHER MEMBERS WHEN THE CONFLICTED MEMBER'S KNOWLEDGE OF THE MATTER WILL ASSIST THE BOARD OR COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: INTERCOMPANY TRANSFERS 14,000. DOW RUMMEL VILLAGE 1321 W DOW RUMMEL ST SIOUX FALLS SD 57104 460271277 TO PROVIDE FRIENDLY, SECURE RETIREMENT LIVING SD 501(C)(3) LINE 10 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0