Donor Stories

A Legacy Rooted in Service

For Jerry Kerkhove, generosity isn't just a financial decision, it's a reflection of a life grounded in gratitude and service. After a 42-year career as a CPA, Jerry retired and returned to his South Dakota roots to be near family and refocus on what matters most: simplicity, stewardship, and helping others.

Raised in a small town, Jerry learned the values of humility and discipline early. After earning his accounting degree from the University of South Dakota and serving in Vietnam, he built a career helping others manage their financial future.

These days, Jerry finds joy in quiet service, volunteering through his church and giving rides to veterans in need of medical care. But it's his estate plan that reveals the full depth of his commitment to others.

Years ago, while residing in assisted living, his mother received a warm sweatshirt from The Salvation Army. It wasn't just the sweatshirt; it was the dignity and care that came with it that touched Jerry deeply. "That moment stuck with me," he recalls. "The Salvation Army brings comfort when it's needed most. That's what giving should be about."

Jerry's estate plan designates one-third of his mutual fund assets to The Salvation Army of Sioux Falls, ensuring continued support for food, shelter, and emergency care. The remainder will benefit students at his alma mater-an investment in the next generation.

"I've seen what a sudden inheritance can do," Jerry says. "But supporting organizations that offer hope and structure-that's where the real impact happens."

Jerry hopes his story encourages others to build a legacy with purpose-one rooted not in wealth, but in values that last.

A Tale of Two Tractors

When Iowa farmer Alvin Cummings decided he would retire after the 2024 growing season, he looked for a way to capitalize on some of his used farm equipment.  After talking with Rich Garrett, Director of Gift & Estate Planning at The Salvation Army, he found the right solution to help himself - and others. 

Alvin gifted The Salvation Army two tractors, a 2009 New Holland and a 2012 Massey Ferguson, with the understanding that: 1) the tractors would be sold at an online farm equipment auction and 2) The Salvation Army would use the proceeds to establish a charitable gift annuity for him.

This strategy provided a reliable income stream for Alvin for the rest of his life through the charitable gift annuity, as well as an income tax deduction in the year of his gift.  Also important to Alvin, after his lifetime, the remaining amount of the annuity will support the work of The Salvation Army.

"God has given me a pretty good life," Alvin said.  "Don't get me wrong, I've worked hard for over 55 years.  It's not so much about giving back as it is helping the most people I can."

The plan worked beautifully.  When the bidders learned that The Salvation Army was the beneficiary of the tractor sales, prices started to move above and beyond reasonable levels.  The tractors sold for nearly 74 percent more than their combined appraised value, creating a larger than anticipated amount to fund the annuity and ultimately, help others.

Commitment to "Doing the Most Good" Leads to Legacy Gift

As a local businessman in Aberdeen, South Dakota, Robert "Rob" Webb was aware of the reputation and impact of The Salvation Army in his community when he dropped by the Corps with his first gift in Fall 1976. He was invited to join the Advisory Board and has been affiliated ever since.

Remarkably, 48 years later, Rob is still making his annual donation to the Army and volunteering his time. Along the way, he served as Advisory Board Chair and in 2012, expanded his leadership in support of the Corps Snack Pack Program. This program partners with area nonprofits, businesses and churches to provide food to children from low-income families who are likely to go hungry over the weekend when school is out. The number of students served has increased dramatically from 150 in 2012 to 650 today, including youth from Aberdeen, Brown County and the surrounding counties.

"The Salvation Army in Aberdeen is not just lean and mean, but lean and meaningful," Rob said. "The Corps is committed to efficiently meeting the needs of those we serve, providing support to those in our community who are struggling."

This commitment led Rob to establish a Charitable Gift Annuity (CGA) several years ago to ensure the work of the Aberdeen Corps will continue. The CGA provided Rob excellent tax benefits to use right away and an annual lifetime income payment.

More importantly, though, Rob knows that in the future, he will leave a legacy, fulfilling his wish to fund much-needed, ongoing Christian programs at his local Salvation Army Corps.

Who Knew What Corn Could Do?

As his corn grew tall in central Iowa this summer, Bob Carter* decided to help those most in need. Farmer Bob left a voice mail at the closest Salvation Army Corps asking a simple question: Would someone call him back as he was interested in making a gift?

Donor Relations Director Julie Facion gladly returned his call. She listened to what he wanted to do, asked questions, and determined that this was going to be a unique gift. She reached out to her colleague, Rich Garrett, Iowa Director of Gift & Estate Planning, and together they were able to work with Bob to bring his gift to fruition.

You see, Bob's idea was to create a Charitable Gift Annuity out of the stockpile of corn sitting in a grain silo behind his house.

Julie and Rich met with Bob twice at his home, accompanied by cats, doughnuts, coffee, and good conversations about his desire to help others.

Julie and Rich were able to help Bob transform his 18,401 bushels of USDA #2 Yellow Corn, worth $100,000, into a Charitable Gift Annuity (CGA). The CGA provides Bob an annual lifetime income payment, along with excellent tax benefits to use right away.

More importantly, though, Bob knows that in the future, he will leave a beautiful legacy, fulfilling his wish to fund much-needed, ongoing Christian programs at his local Salvation Army Corps.

* Name changed to protect donor's humility.