WEST RIVER FOUNDATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- WEST RIVER FOUNDATION (EIN 36-3354458)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-11-30
- IRS object ID
- 201733349349300413
- Schema version
- 2016v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-30T09:27:48-07:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460375649 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID PUMMEL & ASSOCIATES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 278 | AddressLine1Txt |
| City | BELLE FOURCHE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 577170278 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363354458 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST RIVER FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 6053474467 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 605 | AddressLine1Txt |
| City | STURGIS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57785 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONALD ROSENBOOM | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6053474467 | PhoneNum |
| Signature | 2017-11-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RENAE SCHAEFFER | PreparerPersonNm |
| PTIN | P00021620 | PTIN |
| Phone | 6057231040 | PhoneNum |
| Preparation | 2017-11-29 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | 1B77F3D30CCEC655EC384827329D0A2E2992827F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 1B77F3D30CCEC655EC384827329D0A2E2992827F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RONALD ROSENBOOM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 605 | AddressLine1Txt |
| City | STURGIS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57785 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,084,889 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | TO ACT AS A VEHICLE TO IMPROVE EDUCATIONAL, ORGANIZATIONAL AND ECONOMIC RESOURCES FOR SCHOOLS AND COMMUNITIES IN SOUTH DAKOTA. THE FOUNDATION IS COMMITTED TO ADVANCING; PUBLIC EDUCATION, HOUSING OPPORTUNITIES, COMMUNITY SERVICES, AND ECONOMIC EXPANSION THROUGH SOFTWARE/HARDWARE SALES, CONTRACTED SERVICES, GRANT PROGRAMS, HOUSING DEVELOPMENT, AND THE LEASING OF PROPERTY AND EQUIPMENT FOR THE BENEFIT OF ANY PUBLIC OR NON-PROFIT EDUCATION OR COMMUNITY ORGANIZATION IN SOUTH DAKOTA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $29,866 | PYContributionsGrantsAmt |
| CY Contributions Grants | $21,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,157,851 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,691,064 | CYProgramServiceRevenueAmt |
| PY Investment Income | $47,071 | PYInvestmentIncomeAmt |
| CY Investment Income | $134,663 | CYInvestmentIncomeAmt |
| PY Other Revenue | $609,316 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,844,104 | PYTotalRevenueAmt |
| CY Total Revenue | $2,846,727 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $234,443 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $179,481 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $402,194 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $185,644 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,167,049 | PYOtherExpensesAmt |
| CY Other Expenses | $2,357,450 | CYOtherExpensesAmt |
| PY Total Expenses | $1,803,686 | PYTotalExpensesAmt |
| CY Total Expenses | $2,722,575 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $40,418 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $124,152 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,236,941 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,131,474 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,016,683 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $732,964 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,220,258 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,398,510 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ACT AS A VEHICLE TO IMPROVE EDUCATIONAL, ORGANIZATIONAL AND ECONOMIC RESOURCES FOR SCHOOLS AND COMMUNITIES IN SOUTH DAKOTA. THE FOUNDATION IS COMMITTED TO ADVANCING; PUBLIC EDUCATION, HOUSING OPPORTUNITIES, COMMUNITY SERVICES, AND ECONOMIC EXPANSION THROUGH SOFTWARE/HARDWARE SALES, CONTRACTED SERVICES, GRANT PROGRAMS, HOUSING DEVELOPMENT, AND THE LEASING OF PROPERTY AND EQUIPMENT FOR THE BENEFIT OF ANY PUBLIC OR NON-PROFIT EDUCATION OR COMMUNITY ORGANIZATION IN SOUTH DAKOTA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,978,065 | ExpenseAmt |
| Revenue | $2,597,192 | RevenueAmt |
| Desc | PROVIDE ADMINISTRATIVE SERVICES TO ORGANIZATIONS THAT PROMOTE EDUCATION AND COMMUNITY. ADMINISTER SEVERAL EDUCATIONAL PROGRAMS AND ESTABLISH A SMALL BUSINESS RESOURCE CENTER TO PROVIDE EDUCATION AND ASSISTANCE TO SMALL BUSINESSES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $68,140 | ExpenseAmt |
| Revenue | $72,872 | RevenueAmt |
| Desc | TO PROVIDE VEHICLES FOR EDUCATIONAL ORGANIZATIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $179,481 | ExpenseAmt |
| Grant | $179,481 | GrantAmt |
| Revenue | $21,000 | RevenueAmt |
| Desc | DONATE TO OTHER ORGANIZATIONS AND INDIVIDUALS TO PROMOTE EDUCATIONAL AND COMMUNITY ACTIVITIES AND PROGRAMS. GIVE AWARDS TO INDIVIDUALS IN RECOGNITION OF THEIR ACCOMPLISHMENTS WITHIN THIER EDUCATIONAL ORGANIZATION AND COMMUNITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,225,686 | 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 | Yes (true) | 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 | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | 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 | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | 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 | 43 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 9 | 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | false | 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 | RON ROSENBOOM | PersonNm |
| Phone | 6053474467 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 605 | AddressLine1Txt |
| City | STURGIS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57785 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MYRON SULLIVAN | |||||||
| PRESIDENT | 2.00 | 2.00 | Yes (X) | Yes (X) | $3,000 | $3,000 | $0 |
| CAL GEIS | |||||||
| SECRETARY | 2.00 | 2.00 | Yes (X) | Yes (X) | $3,000 | $3,000 | $0 |
| DON ANDERSON | |||||||
| VICE PRESIDE | 2.00 | 2.00 | Yes (X) | Yes (X) | $3,000 | $3,000 | $0 |
| WILLIAM TERMES | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $3,000 | $3,000 | $0 | |
| SHIRLEY HALVORSEN | |||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | Yes (X) | $3,000 | $3,000 | $0 |
| RONALD ROSENBOOM | |||||||
| EXECUTIVE DI | 20.00 | 20.00 | Yes (X) | $34,511 | $33,000 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $49,511 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $48,000 | TotReportableCompRltdOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $21,000 | AllOtherContributionsAmt |
| Total Contributions | $21,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| DAKOTA LINK EQUIPMENT SALES | $1,049,044 | $1,049,044 |
| CONTRACT SERVICES | $677,672 | $677,672 |
| BUILDINGS | $643,131 | $643,131 |
| REGISTRATION FEES | $247,688 | $247,688 |
| VEHICLES | $72,872 | $72,872 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $657 | TotalRevenueColumnAmt |
| Exclusion | $657 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,691,064 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,862 | TotalRevenueColumnAmt |
| Exclusion | $79,862 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,153,771 | SecuritiesAmt |
| Other | $139,192 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,106,370 | SecuritiesAmt |
| Other | $131,792 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $47,401 | SecuritiesAmt |
| Other | $7,400 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,801 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,801 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,846,727 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,745,208 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $80,519 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,150 | TotalAmt |
| Program Services | $107,150 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,331 | TotalAmt |
| Program Services | $72,331 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,511 | TotalAmt |
| Management And General | $49,511 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,317 | TotalAmt |
| Program Services | $42,135 | ProgramServicesAmt |
| Management And General | $78,182 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,007 | TotalAmt |
| Program Services | $489 | ProgramServicesAmt |
| Management And General | $3,518 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,809 | TotalAmt |
| Program Services | $3,419 | ProgramServicesAmt |
| Management And General | $8,390 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,357 | TotalAmt |
| Program Services | $938 | ProgramServicesAmt |
| Management And General | $28,419 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,727 | TotalAmt |
| Management And General | $11,727 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,049 | TotalAmt |
| Management And General | $13,049 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,896 | TotalAmt |
| Program Services | $712 | ProgramServicesAmt |
| Management And General | $38,184 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,304 | TotalAmt |
| Program Services | $49,558 | ProgramServicesAmt |
| Management And General | $15,746 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,521 | TotalAmt |
| Program Services | $39,370 | ProgramServicesAmt |
| Management And General | $4,151 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,751 | TotalAmt |
| Program Services | $27,826 | ProgramServicesAmt |
| Management And General | $2,925 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,549 | TotalAmt |
| Program Services | $185,985 | ProgramServicesAmt |
| Management And General | $62,564 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,342 | TotalAmt |
| Management And General | $44,342 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| COGS | $985,245 | $985,245 | |
| CONTRACT SERVICES | $706,732 | $613,786 | $92,946 |
| REPAIRS | $62,979 | $62,979 | |
| VEHICLE EXPENSE | $29,672 | $2,223 | $27,449 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,326 | TotalAmt |
| Program Services | $31,540 | ProgramServicesAmt |
| Management And General | $15,786 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,722,575 | TotalAmt |
| Program Services | $2,225,686 | ProgramServicesAmt |
| Management And General | $496,889 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,664 | BOYAmt |
| EOY | $465,643 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $988,048 | BOYAmt |
| EOY | $1,011,951 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,963 | BOYAmt |
| EOY | $454,231 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,661 | BOYAmt |
| EOY | $63,044 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,152,516 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,209,714 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,021,482 | BOYAmt |
| EOY | $1,942,802 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,908,680 | BOYAmt |
| EOY | $2,116,753 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,443 | BOYAmt |
| EOY | $77,050 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,236,941 | BOYAmt |
| EOY | $6,131,474 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $272,005 | BOYAmt |
| EOY | $242,370 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,000 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $411,278 | BOYAmt |
| EOY | $384,994 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,400 | BOYAmt |
| EOY | $105,600 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,016,683 | BOYAmt |
| EOY | $732,964 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,191,305 | BOYAmt |
| EOY | $5,370,048 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,953 | BOYAmt |
| EOY | $28,462 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,220,258 | BOYAmt |
| EOY | $5,398,510 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,236,941 | BOYAmt |
| EOY | $6,131,474 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $124,152 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $54,100 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $267,486 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,506 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,957 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,866 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,000 | CurrentTaxYearAmt |
| Total | $363,815 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $267,486 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,506 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,957 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,866 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,000 | CurrentTaxYearAmt |
| Total | $363,815 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $363,815 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,667 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $97,969 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $93,794 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,909 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $79,862 | CurrentTaxYearAmt |
| Total | $453,201 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,317 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,969 | CurrentTaxYearMinus3YearsAmt |
| Total | $45,286 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $862,302 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,690,407 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.42190 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69050 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 1 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Grants | $500 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $28,462 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (true) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (true) | DisclosedForCharitablePrpsInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $397,915 | OtherCostOrOtherBasisAmt |
| Book Value | $397,915 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,058,448 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,714,978 | DepreciationAmt |
| Book Value | $1,343,470 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $696,153 | OtherCostOrOtherBasisAmt |
| Depreciation | $494,736 | DepreciationAmt |
| Book Value | $201,417 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,942,802 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRACT PAYABLE - MORRIS | Desc |
| Amt | $105,600 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $105,600 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,900,827 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $54,100 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $54,100 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,846,727 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,846,727 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,722,575 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,722,575 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,722,575 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS. HOWEVER, THE ORGANIZATION MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES. IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX RETURNS, THE TAX LIABILITY OF THE ORGANIZATION COULD BE CHANGED IF TAXING AUTHORITIES MAKE ADJUSTMENTS TO THE TAX EXEMPT PURPOSE OF THE ORGANIZATION OR IF TAXING AUTHORITIES DETERMINE ACTIVITIES ARE SUBJECT TO UNRELATED BUSINESS INCOME. AS OF JUNE 30, 2017, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| BLACK HILLS SPECIAL SERVICES COOP | ||||||||
| PO BOX 218 | STURGIS | SD | 57785 | 460361575 | GOV | $26,100 | $28,680 | EDUCATION SUPPORT |
| SOUTHERN HILLS ECONOMIC DEV | ||||||||
| 636 JENNINGS 11 | HOT SPRINGS | SD | 57747 | 454618382 | 6 | $10,000 | COMMUNITY SUPPORT | |
| BUTTE COUNTRY RAILROAD AUTHORITY | ||||||||
| PO BOX 344 | BELLE FOURCHE | SD | 57717 | 461596609 | GOV | $10,000 | COMMUNITY SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS & TUITION | 10 | $15,000 |
| AWARDS IN RECOGNITION | 65 | $56,831 |
| AWARD IN RECOGNITION | 1 | $500 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO ACT AS A VEHICLE TO IMPROVE EDUCATIONAL, ORGANIZATIONAL AND ECONOMIC RESOURCES FOR SCHOOLS AND COMMUNITIES IN SOUTH DAKOTA. THE FOUNDATION IS COMMITTED TO ADVANCING; PUBLIC EDUCATION, HOUSING OPPORTUNITIES, COMMUNITY SERVICES, AND ECONOMIC EXPANSION THROUGH SOFTWARE/HARDWARE SALES, CONTRACTED SERVICES, GRANT PROGRAMS, HOUSING DEVELOPMENT, AND THE LEASING OF PROPERTY AND EQUIPMENT FOR THE BENEFIT OF ANY PUBLIC OR NON-PROFIT EDUCATION OR COMMUNITY ORGANIZATION IN SOUTH DAKOTA. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANY CONFLICTS OF INTEREST ARE REPORTED TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROPRIATE ACTION CONSISTENT WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST RIVER FOUNDATION FOR ECONOMIC | BusinessNameLine1Txt |
| Business Name Line2 | AND COMMUNITY DEVELOPMENT | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 605 | AddressLine1Txt |
| City | STURGIS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57785 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460457322 | EIN |
| Primary Activities | ECONOMIC D | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Exempt Code Section | 6 | ExemptCodeSectionTxt |
| 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 | false | 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 | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | 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 | WEST RIVER FOUNDATION FOR ECONOMIC | BusinessNameLine1Txt |
| Business Name Line2 | AND COMMUNITY DEVELOPMENT | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $396,500 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL | MethodOfAmountDeterminationTxt |