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        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENDOWMENT PROVIDES FUNDING FOR EDUCATIONAL PROJECTS AND ACTIVITIES NOT FUNDED BY PUBLIC TAX DOLLARS FOR EARLY CHILDHOOD THROUGH TWELFTH GRADE STUDENTS IN SIOUX FALLS PUBLIC SCHOOLS.</ExplanationTxt>
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        <NonCashAssistanceDesc>WINTER SUPPLIES</NonCashAssistanceDesc>
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        <FormAndLineReferenceDesc>SCHEDULE J, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>ALLISON STRUCK RECEIVED COMPENSATION FROM AN UNRELATED ORGANIZATION, SIOUX FALLS SCHOOL DISTRICT. HER COMPENSATION AND BENEFITS FROM THE SCHOOL DISTRICT ARE REPORTED ON SCHEDULE J, PART II. THE COMPENSATION REPORTED IS FOR SERVICES PROVIDED TO BOTH THE FILING ORGANIZATION AND THE UNRELATED ORGANIZATION. NO PART OF HER COMPENSATION IS PAID BY THE FOUNDATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS REVIEWED BY A MEMBER OF THE BOARD WITH FINANCIAL BACKGROUND PRIOR TO FILING. THE 990 IS PROVIDED TO THE REMAINING BOARD MEMBERS PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. NEW BOARD MEMBERS ARE REQUIRED TO FILL OUT AND SIGN THE CONFLICT OF INTEREST QUESTIONNAIRE WHEN JOINING THE BOARD AND OTHER MEMBERS ARE REQUIRED TO FILL OUT AND SIGN ONE ANNUALLY. IF A CONFLICT ARISES, IT WILL BE REVIEWED, THERE WILL BE A CONVERSATION WITH THE BOARD MEMBER AND THEY COULD POTENTIALLY LEAVE THE BOARD IF NO OTHER MEANS ARE AVAILABLE TO MITIGATE THE CONFLICT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR, ALLISON STRUCK, IS PAID BY THE SIOUX FALLS SCHOOL DISTRICT. SIOUX FALLS PUBLIC SCHOOLS EDUCATION FOUNDATION DOES NOT REIMBURSE THE DISTRICT FOR ALLISON'S COMPENSATION.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FOR FORM 990 PURPOSES FROM CASH BASIS TO MODIFIED CASH BASIS TO ALIGN WITH THE METHOD OF ACCOUNTING USED FOR BOOK PURPOSES.</ExplanationTxt>
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</Return>