WEST RIVER FOUNDATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- WEST RIVER FOUNDATION (EIN 36-3354458)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-01-14
- IRS object ID
- 201500149349301105
- Schema version
- 2013v4.0
- 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 | 2015-01-14T12:10:51-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 278 | AddressLine1 |
| City | BELLE FOURCHE | City |
| State | SD | State |
| ZIP Code | 577170278 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | STURGIS | City |
| State | SD | State |
| ZIP Code | 57785 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAL GEIS | PersonNm |
| Person Title | BOARD SECRETARY | PersonTitleTxt |
| Phone | 6053474467 | PhoneNum |
| Signature | 2014-12-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RENAE SCHAEFFER CPA | PreparerPersonNm |
| PTIN | P00021620 | PTIN |
| Phone | 6057231040 | PhoneNum |
| Preparation | 2015-01-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RON ROSENBOOM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 605 | AddressLine1 |
| City | STURGIS | City |
| State | SD | State |
| ZIP Code | 57785 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,320,897 | 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 COMMUNITIES IN WESTERN SOUTH DAKOTA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $267,486 | PYContributionsGrantsAmt |
| CY Contributions Grants | $15,506 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,803,033 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,431,152 | CYProgramServiceRevenueAmt |
| PY Investment Income | $127,816 | PYInvestmentIncomeAmt |
| CY Investment Income | $162,406 | CYInvestmentIncomeAmt |
| PY Other Revenue | $539,645 | PYOtherRevenueAmt |
| CY Other Revenue | $333,087 | CYOtherRevenueAmt |
| PY Total Revenue | $2,737,980 | PYTotalRevenueAmt |
| CY Total Revenue | $1,942,151 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $250,150 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $155,331 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $859,042 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $708,574 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,261,075 | PYOtherExpensesAmt |
| CY Other Expenses | $1,268,211 | CYOtherExpensesAmt |
| PY Total Expenses | $2,370,267 | PYTotalExpensesAmt |
| CY Total Expenses | $2,132,116 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $367,713 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$189,965 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,664,490 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,679,162 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,006,355 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,147,393 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,658,135 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,531,769 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ACT AS A VEHICLE TO IMPROVE EDUCATIONAL, ORGANIZATIONAL AND ECONOMIC RESOURCES FOR COMMUNITIES IN WESTERN SOUTH DAKOTA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $995,489 | ExpenseAmt |
| 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 | $23,303 | ExpenseAmt |
| Grant | $13,088 | GrantAmt |
| Desc | TO PROVIDE VEHICLES FOR EDUCATIONAL ORGANIZATIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $142,243 | ExpenseAmt |
| Grant | $142,243 | GrantAmt |
| 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 | $1,161,035 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | false | 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 | 34 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 19 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | AddressLine1 |
| City | STURGIS | City |
| State | SD | State |
| ZIP Code | 57785 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 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 | 4.00 | 4.00 | Yes (X) | Yes (X) | $3,000 | $3,000 | $0 |
| ED MCBRIDE | |||||||
| TREASURER | 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 | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $3,000 | $3,000 | $0 | |
| RANDALL MORRIS | |||||||
| EX DIRECTOR | 20.00 | 20.00 | Yes (X) | $66,000 | $66,000 | $16,032 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $84,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $84,000 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $16,032 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $15,506 | GovernmentGrantsAmt |
| Total Contributions | $15,506 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|
| CONTRACT SERVICES | $1,264,749 | $1,264,749 | |
| REGISTRATION FEES | $94,972 | $94,972 | |
| MISC | $40,969 | $40,969 | |
| VEHICLES | $30,462 | $30,462 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,431,152 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $97,969 | TotalRevenueColumnAmt |
| Exclusion | $97,969 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $643,378 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $324,018 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $319,360 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $319,360 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $319,360 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,187,296 | SecuritiesAmt |
| Other | $3,600 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,124,929 | SecuritiesAmt |
| Other | $1,530 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $62,367 | SecuritiesAmt |
| Other | $2,070 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,437 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $64,437 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $941,996 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $928,269 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,727 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,727 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,942,151 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,787,707 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $138,938 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,043 | TotalAmt |
| Program Services | $49,043 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,288 | TotalAmt |
| Program Services | $106,288 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,000 | TotalAmt |
| Management And General | $84,000 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,714 | TotalAmt |
| Program Services | $194,612 | ProgramServicesAmt |
| Management And General | $332,102 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,909 | TotalAmt |
| Program Services | $19,029 | ProgramServicesAmt |
| Management And General | $33,880 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,951 | TotalAmt |
| Program Services | $14,497 | ProgramServicesAmt |
| Management And General | $30,454 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,421 | TotalAmt |
| Management And General | $3,421 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,037 | TotalAmt |
| Management And General | $10,037 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,166 | TotalAmt |
| Management And General | $2,166 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,940 | TotalAmt |
| Program Services | $1,571 | ProgramServicesAmt |
| Management And General | $36,369 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,817 | TotalAmt |
| Management And General | $19,817 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,293 | TotalAmt |
| Program Services | $71,209 | ProgramServicesAmt |
| Management And General | $45,084 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,120 | TotalAmt |
| Program Services | $28,363 | ProgramServicesAmt |
| Management And General | $153,757 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,010 | TotalAmt |
| Management And General | $63,010 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACT SERVICES | $695,255 | $650,634 | $44,621 |
| VEHICLE EXPENSE | $79,676 | $1,944 | $77,732 |
| SUPPLIES | $39,133 | $22,362 | $16,771 |
| FEES | $6,184 | $1,167 | $5,017 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,159 | TotalAmt |
| Program Services | $316 | ProgramServicesAmt |
| Management And General | $12,843 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,132,116 | TotalAmt |
| Program Services | $1,161,035 | ProgramServicesAmt |
| Management And General | $971,081 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $348,601 | BOYAmt |
| EOY | $303,087 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,444,367 | BOYAmt |
| EOY | $1,246,139 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $489,115 | BOYAmt |
| EOY | $432,088 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $471,822 | BOYAmt |
| EOY | $357,143 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,625,624 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,109,727 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,621,812 | BOYAmt |
| EOY | $2,515,897 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,232,102 | BOYAmt |
| EOY | $1,773,242 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,671 | BOYAmt |
| EOY | $51,566 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,664,490 | BOYAmt |
| EOY | $6,679,162 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,424 | BOYAmt |
| EOY | $354,160 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,000 | BOYAmt |
| EOY | $330,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $488,931 | BOYAmt |
| EOY | $463,233 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,006,355 | BOYAmt |
| EOY | $1,147,393 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,636,045 | BOYAmt |
| EOY | $5,509,671 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,090 | BOYAmt |
| EOY | $22,098 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,658,135 | BOYAmt |
| EOY | $5,531,769 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,664,490 | BOYAmt |
| EOY | $6,679,162 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$189,965 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $63,599 | 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 | $836,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $958,249 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $796,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $267,486 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,506 | CurrentTaxYearAmt |
| Total | $2,873,925 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $836,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $958,249 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $796,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $267,486 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,506 | CurrentTaxYearAmt |
| Total | $2,873,925 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,873,925 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,306 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,363 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $92,041 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,667 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $97,969 | CurrentTaxYearAmt |
| Total | $391,346 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $5,317 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,969 | CurrentTaxYearAmt |
| Total | $45,286 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $250,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $230,530 | CurrentTaxYearMinus3YearsAmt |
| Total | $480,530 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,791,087 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,975,557 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.75810 | PublicSupportCY170Pct |
| Public Support PY170 | 0.83190 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 480,530 | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $371,652 | OtherCostOrOtherBasisAmt |
| Book Value | $371,652 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,988,933 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,221,641 | DepreciationAmt |
| Book Value | $1,767,292 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,265,039 | OtherCostOrOtherBasisAmt |
| Depreciation | $888,086 | DepreciationAmt |
| Book Value | $376,953 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,515,897 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $2,005,750 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $63,599 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $63,599 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,942,151 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,942,151 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,132,116 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,132,116 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,132,116 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| YELLOW JACKET FOUNDATION | |||||||
| 1200 EAST UNIVERSITY ST UNIT 9503 | SPEARFISH | SD | 57783 | 510151319 | 3 | $9,500 | EDUCATION SUPPORT |
| WEST RIVER TRANSIT | |||||||
| 2015 TUMBLEWEED TRAIL | SPEARFISH | SD | 57783 | 911848280 | 3 | $13,088 | TRANSPORTATION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 29 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS & TUITION | 17 | $37,582 |
| AWARDS IN RECOGNITION | 51 | $65,800 |
| GRANTS | 2 | $2,906 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANY CONFLICTS OF INTEREST ARE REPORTED TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROPRIATE ACTION. |
| 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 | BusinessNameLine1 |
| Business Name Line2 | AND COMMUNITY DEVELOPMENT | BusinessNameLine2 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 605 | AddressLine1 |
| City | STURGIS | City |
| State | SD | State |
| ZIP Code | 57785 | ZIPCode |
| 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 | BusinessNameLine1 |
| Business Name Line2 | AND COMMUNITY DEVELOPMENT | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $381,899 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL | MethodOfAmountDeterminationTxt |