PRESBYTERIAN RETIREMENT VILLAGE OF RAPID CITY INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- PRESBYTERIAN RETIREMENT VILLAGE OF RAPID CITY INC (EIN 46-0354383)
- Tax period
- 2016-10-01 to 2017-09-30
- Filed
- 2018-03-21
- IRS object ID
- 201830809349300648
- Schema version
- 2016v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-03-21T16:33:48-06:00 | ReturnTs |
| Tax Period End | 2017-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460257538 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KETEL THORSTENSON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3140 | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 577093140 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460354383 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESBYTERIAN RETIREMENT VILLAGE OF | BusinessNameLine1Txt |
| Business Name Line2 | RAPID CITY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRES | BusinessNameControlTxt |
| Phone | 6054320255 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 TEXAS ST | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARYL REINICKE | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6054320255 | PhoneNum |
| Signature | 2018-03-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NINA BRAUN CPA | PreparerPersonNm |
| PTIN | P01245137 | PTIN |
| Phone | 6053425630 | PhoneNum |
| Preparation | 2018-03-21 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | BC77681479724B4A3D392F063A509434D69DB97A | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D350269B6C1E361BFE3BE5786FA149191CA99CAB | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DARYL REINICKE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 TEXAS STREET | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $58,900,822 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WESTHILLSVILLAGE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | TO MAINTAIN AND OPERATE A CAMPUS AND RETIREMENT COMMUNITY TO PROVIDE CARE TO THE ELDERLY, INCLUDING HOUSING, NURSING, CULTURAL AND RECREATIONAL SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 338 | TotalEmployeeCnt |
| Total Volunteers | 340 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $214,894 | PYContributionsGrantsAmt |
| CY Contributions Grants | $274,373 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,052,684 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,621,668 | CYProgramServiceRevenueAmt |
| PY Investment Income | $370,800 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,267,694 | CYInvestmentIncomeAmt |
| PY Other Revenue | $127,008 | PYOtherRevenueAmt |
| CY Other Revenue | $3,773 | CYOtherRevenueAmt |
| PY Total Revenue | $18,765,386 | PYTotalRevenueAmt |
| CY Total Revenue | $20,167,508 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,109,867 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,068,262 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,173,186 | PYOtherExpensesAmt |
| CY Other Expenses | $7,942,116 | CYOtherExpensesAmt |
| PY Total Expenses | $16,283,053 | PYTotalExpensesAmt |
| CY Total Expenses | $17,010,378 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,482,333 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,157,130 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $86,000,339 | TotalAssetsBOYAmt |
| Total Assets EOY | $107,720,685 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $47,274,974 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $64,813,382 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,725,365 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $42,907,303 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SOLE PROGRAM SERVICE OF THIS ORGANIZATION IS TO MAINTAIN AND OPERATE A CAMPUS AND RETIREMENT COMMUNITY TO PROVIDE CARE TO THE ELDERLY, INCLUDING HOUSING, NURSING, CULTURAL, AND RECREATIONAL SERVICES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $14,169,373 | ExpenseAmt |
| Revenue | $17,827,672 | RevenueAmt |
| Desc | WESTHILLS VILLAGE RETIREMENT COMMUNITY IS AN ECONOMICAL CONTINUING CARE COMMUNITY, PROVIDING GRACIOUS AND SECURE RETIREMENT LIVING IN A PLEASANT ENVIRONMENT AT A REASONABLE COST. ITS PURPOSE IS TO ENABLE RESIDENTS TO USE THEIR GIFTS FULLY, LIVE THEIR LIVES RICHLY, AND TO MAKE THE BEST OF THE YEARS THAT GOD HAS GIVEN THEM. WESTHILLS VILLAGE OFFERS CHOICES FOR INDEPENDENT SENIOR LIVING, ASSISTED LIVING, AND HEALTH CARE SERVICES. BEING INNOVATIVE AND MAINTAINING THE HIGHEST STANDARDS ENCOURAGE MEANINGFUL AND COMFORTABLE LIVING WITHOUT FORFEITING PRIVACY AND DIGNITY. WESTHILLS MINISTER TO THE PHYSICAL, MENTAL, SOCIAL, AND SPIRITUAL REQUIREMENTS OF EACH INDIVIDUAL. WESTHILLS CONTINUES TO TAKE A LEADERSHIP ROLE IN ASSESSING THE RETIREMENT AND HEALTH CARE NEEDS OF THE COMMUNITY AT LARGE. RESPONDING TO THOSE NEEDS ENHANCES THE STATUS AND IMAGE OF WESTHILLS WHILE IMPROVING THE COMMUNITY'S QUALITY OF LIFE. WESTHILLS HAS A 44 BED HEALTH UNIT AND A 52 BED HEALTH CARE UNIT, ALONG WITH A COMMONS AREA FOR RESIDENTS. | Desc |
| Total Program Service Expenses | $14,169,373 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 338 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARYL REINICKE | PersonNm |
| Phone | 6053425630 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 TEXAS STREET | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57702 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DOUG JACKSON | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEB MUDGE | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KELLI SHUMAN | ||||||
| SECRETARY/TR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR MARK HARLOW | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAC MCCRACKEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RUTH SAMUELSEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAY KETEL | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG TIESZEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE MCCARTHY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG PFEIFLE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DARYL REINICKE | ||||||
| CEO | 40.00 | Yes (X) | $260,489 | $0 | $44,875 | |
| SHARON MUNSON | ||||||
| CFO | 40.00 | Yes (X) | $120,720 | $0 | $30,210 | |
| LEAH BIFULCO | ||||||
| CFO | 40.00 | Yes (X) | $8,472 | $0 | $2,199 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $389,681 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $77,284 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AEGIS THERAPIES INC | |||||
| PO BOX 18103 | FORT SMITH | AR | 72902 | THERAPY | $1,207,204 |
| UPPER DECK ARCHITECTS INC | |||||
| 50 MINNESOTAT ST- SUITE 1 | RAPID CITY | SD | 57701 | CONSTRUCTION | $686,086 |
| SCULL CONSTRUCTION SERVICES INC | |||||
| PO BOX 7636 | RAPID CITY | SD | 57701 | $271,614 | |
| CP CONSTRUCTION | |||||
| 1414 COPPERFIELD DR | RAPID CITY | SD | 57703 | CONSTRUCTION | $144,646 |
| MAC CONSTRUCTION COMPANY INC | |||||
| 4440 UNIVERSAL DR | RAPID CITY | SD | 57701 | CONSTRUCTION | $113,060 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $274,373 | AllOtherContributionsAmt |
| Noncash Contributions | $53,280 | NoncashContributionsAmt |
| Total Contributions | $274,373 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT FEES | 623990 | $17,559,216 | $17,559,216 |
| OTHER PROGRAM REVENUE | 900099 | $38,315 | $38,315 |
| STORE REVENUE | 446199 | $24,137 | $24,137 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,621,668 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,370,670 | TotalRevenueColumnAmt |
| Exclusion | $1,370,670 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $68,341 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $64,568 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,773 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,773 | TotalRevenueColumnAmt |
| Exclusion | $3,773 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,565,770 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $38,594,883 | SecuritiesAmt |
| Other | $73,863 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $970,887 | SecuritiesAmt |
| Other | -$73,863 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $897,024 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $970,887 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$73,863 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,167,508 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,592,555 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,300,580 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $492,049 | TotalAmt |
| Program Services | $413,321 | ProgramServicesAmt |
| Management And General | $78,728 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,196,403 | TotalAmt |
| Program Services | $5,072,113 | ProgramServicesAmt |
| Management And General | $1,124,290 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,074 | TotalAmt |
| Program Services | $115,304 | ProgramServicesAmt |
| Management And General | $82,770 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,659,344 | TotalAmt |
| Program Services | $1,393,849 | ProgramServicesAmt |
| Management And General | $265,495 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $522,392 | TotalAmt |
| Program Services | $438,809 | ProgramServicesAmt |
| Management And General | $83,583 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,212 | TotalAmt |
| Management And General | $2,212 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,211 | TotalAmt |
| Management And General | $43,211 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,114,442 | TotalAmt |
| Program Services | $1,083,324 | ProgramServicesAmt |
| Management And General | $31,118 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,871 | TotalAmt |
| Program Services | $88,694 | ProgramServicesAmt |
| Management And General | $22,177 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,301 | TotalAmt |
| Program Services | $35,096 | ProgramServicesAmt |
| Management And General | $44,205 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $670,727 | TotalAmt |
| Program Services | $643,174 | ProgramServicesAmt |
| Management And General | $27,553 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,930 | TotalAmt |
| Program Services | $48,432 | ProgramServicesAmt |
| Management And General | $1,498 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $838,561 | TotalAmt |
| Program Services | $285,111 | ProgramServicesAmt |
| Management And General | $553,450 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,080,087 | TotalAmt |
| Program Services | $2,059,286 | ProgramServicesAmt |
| Management And General | $20,801 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,584 | TotalAmt |
| Program Services | $271,838 | ProgramServicesAmt |
| Management And General | $2,746 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MEDICAL & DEPT. SUPPLIES | $1,389,041 | $1,333,479 | $55,562 |
| PURCHASED SURVICES | $882,658 | $591,381 | $291,277 |
| EQUIPMENT RENTAL | $317,122 | $263,211 | $53,911 |
| TELEPHONE | $42,338 | $4,234 | $38,104 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,031 | TotalAmt |
| Program Services | $28,717 | ProgramServicesAmt |
| Management And General | $18,314 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,010,378 | TotalAmt |
| Program Services | $14,169,373 | ProgramServicesAmt |
| Management And General | $2,841,005 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,067,895 | BOYAmt |
| EOY | $391,386 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $49,381 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $689,801 | BOYAmt |
| EOY | $961,329 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,293 | BOYAmt |
| EOY | $161,802 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $69,669,607 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,170,721 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,250,249 | BOYAmt |
| EOY | $39,498,886 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,565,441 | BOYAmt |
| EOY | $66,657,901 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,660 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,000,339 | BOYAmt |
| EOY | $107,720,685 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,201,092 | BOYAmt |
| EOY | $5,667,348 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,276,708 | BOYAmt |
| EOY | $23,377,164 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,797,174 | BOYAmt |
| EOY | $35,768,870 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,274,974 | BOYAmt |
| EOY | $64,813,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,725,365 | BOYAmt |
| EOY | $42,907,303 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,725,365 | BOYAmt |
| EOY | $42,907,303 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,000,339 | BOYAmt |
| EOY | $107,720,685 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,157,130 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,024,808 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $514,209 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $307,421 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $221,310 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $214,894 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $274,373 | CurrentTaxYearAmt |
| Total | $1,532,207 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,989,638 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,836,784 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,396,102 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,102,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,827,672 | CurrentTaxYearAmt |
| Total | $87,153,061 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $61,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $99,391 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $127,461 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $144,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,341 | CurrentTaxYearAmt |
| Total | $501,479 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,565,382 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,243,596 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,744,873 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,462,510 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,170,386 | CurrentTaxYearAmt |
| Total | $89,186,747 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $89,186,747 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $899,080 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,046,512 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,179,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,206,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,370,670 | CurrentTaxYearAmt |
| Total | $5,701,959 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $899,080 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,046,512 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,179,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,206,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,370,670 | CurrentTaxYearAmt |
| Total | $5,701,959 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,931 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,114 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,202 | CurrentTaxYearMinus2YearsAmt |
| Total | $62,247 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,499,393 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,314,222 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,927,603 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,668,679 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,541,056 | CurrentTaxYearAmt |
| Total | $94,950,953 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.93930 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94310 | PublicSupportPY509Pct |
| Investment Income CY | 0.06000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,567,413 | OtherCostOrOtherBasisAmt |
| Book Value | $1,567,413 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,399,400 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,044,319 | DepreciationAmt |
| Book Value | $26,355,081 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,600,588 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,126,402 | DepreciationAmt |
| Book Value | $2,474,186 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,102,206 | OtherCostOrOtherBasisAmt |
| Book Value | $9,102,206 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $39,498,886 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | AT SEPTEMBER 30, 2017, THE ORGANIZATION BELIEVES THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| DARYL REINICKE | ||||||
| CEO | $225,489 | $32,500 | $2,500 | $34,257 | $10,618 | $305,364 |
| SHARON MUNSON | ||||||
| CFO | $117,770 | $2,950 | $30,210 | $150,930 | ||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | WAGE IS APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY. THE COMMITTEE REVIEWS A REPORT SUMMARY FROM THE CEO REGARDING THE ACCOMPLISHMENTS FOR THE YEAR, MARKETING EFFORTS, COMMUNITY INVOLVEMENT, AND FUTURE PLANS. THE COMMITTEE MAKES RECOMMENDATIONS TO THE CEO FOR GOALS AND AREAS OF EMPHASIS FOR THE NEXT YEAR. THE COMMITTEE ALSO USES COMPARABLE AREA/REGION WAGES/COMPENSATION IN ESTABLISHING CURRENT COMPENSATION. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| SOUTH DAKOTA HEALTH & EDUCATION FAC | ||||||||
| A | 460315509 | 83755VVJ0 | 2012-06-05 | $16,383,981 | REMODEL OF FACILITIES | false | false | false |
| SOUTH DAKOTA HEALTH AND EDUCATION F | ||||||||
| B | 460315509 | 83755VWB6 | 2014-09-01 | $9,005,000 | REFUNDING OF SERIES 2006 BONDS | false | false | false |
| SOUTH DAKOTA HEALTH & EDUCATION | ||||||||
| C | 460315509 | 83755VA38 | 2017-02-01 | $16,970,000 | CONSTRUCTION | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $4,438,981 | $16,383,981 | $308,982 | $7,060,595 | $9,014,404 | 2014 | Yes (true) | false | Yes (true) | Yes (true) | |
| B | $1,238,192 | $9,413,192 | $207,735 | $996,140 | 2014 | Yes (true) | false | Yes (true) | Yes (true) | ||
| C | $16,970,000 | $151,091 | $8,579,065 | false | false | Yes (true) | Yes (true) | $8,239,844 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false |
| B | false | false | false | false | false | false | false |
| C | false | false | false | false | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false | false | false |
| B | false | false | false | false | false | false | false | false | false |
| C | false | false | false | false | false | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
| C | false |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAC CONSTRUCTION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SON-IN-LAW | RelationshipDescriptionTxt |
| Transaction | $113,060 | TransactionAmt |
| Transaction | CONSTRUCTION | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | STEVE MCCARTHY IS AN HONORARY BOARD MEMBER WHICH HIS SON-IN-LAW IS AN OWNER OF MAC CONSTRUCTION. | ExplanationTxt |
Schedule M IRS990ScheduleM
Secur Prtnrshp Trust Intrsts SecurPrtnrshpTrustIntrstsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $53,280 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | TO TAKE A LEADERSHIP ROLE IN ASSESSING THE RETIREMENT AND HEALTH CARE NEEDS OF THE COMMUNITY AT LARGE. RESPONDING TO THOSE NEEDS ENHANCES THE STATUS AND IMAGE OF WESTHILLS WHILE IMPROVING THE COMMUNITY'S QUALITY OF LIFE. WESTHILLS HAS A 44 BED HEALTH UNIT AND A 52 BED HEALTH CARE UNIT, ALONG WITH A COMMONS AREA FOR RESIDENTS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION HIRES A THIRD PARTY ACCOUNTANT TO PREPARE THE 990. MANAGEMENT REVIEWS THE 990 IN DETAIL PRIOR TO PROVIDING A COPY OF THE 990 TO THE FINANCE COMMITTEE OF THE BOARD. THE FINANCE COMMITTEE REVIEWS THE 990 AND MAKES A RECOMMENDATION TO THE FULL BOARD FOR APPROVAL. THE BOARD ACCEPTS THE 990 BASED ON THE RECOMMENDATION OF THE FINANCE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH BOARD MEMBER AND OFFICER COMPLETES AN ANNUAL CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. BOARD MEMBERS AND OFFICERS ARE ALSO REQUIRED TO ANNUALLY REVIEW THE CODE OF ETHICS POLICY. THE CEO AND BOARD MEMBERS MONITOR POTENTIAL CONFLICTS OF INTEREST DURING BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | WAGES ARE APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY. THE COMMITTEE REVIEWS A REPORT PREPARED BY THE CEO REGARDING ACCOMPLISHMENTS FOR THE YEAR, MARKETING EFFORTS, COMMUNITY INVOLVEMENT, GOALS AND FUTURE PLANS FOR THE ORGANIZATION. THE COMMITTEE ALSO REVIEWS COMPARABLE WAGE AND COMPENSATION INFORMATION FOR THE REGION IN EVALUATING ANY CHANGES TO COMPENSATION. THE COMMITTEE WILL MAKE A RECOMMENDATION BASED ON THE AFOREMENTIONED INFORMATION FOR COMPENSATION FOR THE NEXT FISCAL YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 15B | WAGES ARE APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY.PROCESS IS THE SAME AS FOR THE TOP OFFICIALS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | RENT EXPENSES NET 64,568 MANAGEMENT FEES 206,004 RENT EXPENSE- NETTED TO INCOME -64,568 MANAGEMENT FEES -206,004 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTHILLS VILLAGE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 TEXAS STREET | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363634283 | EIN |
| Primary Activities | SUPPORTING | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 12A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTHILLS VILLAGE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $41,520 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |