WEST RIVER FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WEST RIVER FOUNDATION (EIN 36-3354458)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-15
IRS object ID: 201410159349300916
Schema version: 2012v2.3
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 D
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-15T11:10:03-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID PUMMEL & ASSOCIATES LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	363354458	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WEST RIVER FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	6053474467	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	RANDALL MORRIS	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6053474467	Phone
Date Signed	2013-12-31	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RENAE SCHAEFFER CPA	Name
Phone	6057231040	Phone
Date Prepared	2014-01-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RANDALL MORRIS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	4910942	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1985	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	TO ACT AS A VEHICLE TO IMPROVE EDUCATIONAL, ORGANIZATIONAL AND ECONOMIC RESOURCES FOR COMMUNITIES IN WESTERN SOUTH DAKOTA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	17	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	796400	ContributionsGrantsPriorYear
Contributions Grants Current Year	267486	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1755313	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1803033	ProgramServiceRevenueCY
Investment Income Prior Year	45026	InvestmentIncomePriorYear
Investment Income Current Year	127816	InvestmentIncomeCurrentYear
Other Revenue Prior Year	478523	OtherRevenuePriorYear
Other Revenue Current Year	539645	OtherRevenueCurrentYear
Total Revenue Prior Year	3075262	TotalRevenuePriorYear
Total Revenue Current Year	2737980	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	579425	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	250150	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	879719	SalariesEtcPriorYear
Salaries Etc Current Year	859042	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1502854	OtherExpensePriorYear
Other Expenses Current Year	1261075	OtherExpensesCurrentYear
Total Expenses Prior Year	2961998	TotalExpensesPriorYear
Total Expenses Current Year	2370267	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	113264	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	367713	RevenuesLessExpensesCY
Total Assets BOY	6422307	TotalAssetsBOY
Total Assets EOY	6664490	TotalAssetsEOY
Total Liabilities BOY	1169988	TotalLiabilitiesBOY
Total Liabilities EOY	1006355	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5252319	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5658135	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO ACT AS A VEHICLE TO IMPROVE EDUCATIONAL, ORGANIZATIONAL AND ECONOMIC RESOURCES FOR COMMUNITIES IN WESTERN SOUTH DAKOTA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	66014	Expense
Grants	66014	Grants
Description	ESTABLISH A PARENT INFORMATION AND RESOURCE CENTER PROGRAM THAT FACILIATES PARTNERSHIPS BETWEEN PARENTS AND EDUCATORS AND INCREASE THE MEANINGFUL INVOLVEMENT OF PARENTS IN THE EDUCATIONAL AND DEVELOPMENTAL PROGRESS OF THIER CHILDREN.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	9072	Expense
Description	TO PROVIDE VEHICLES FOR EDUCATIONAL ORGANIZATIONS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	1171770	Expense
Grants	113086	Grants
Description	PROVIDE ADMINISTRATIVE SERVICES TO ORGANIZATIONS THAT PROMOTE EDUCATION AND COMMUNITY. DONATE TO OTHER ORGANIZATIONS AND INDIVIDUALS TO PROMOTE EDUCATIONAL AND COMMUNITY ACTIVITIES AND PROGRAMS. ADMINISTER SEVERAL EDUCATIONAL PROGRAMS AND ESTABLISH A SMALL BUSINESS RESOURCE CENTER TO PROVIDE EDUCATION AND ASSISTANCE TO SMALL BUSINESSES.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	71050	Expense
Grants	71050	Grants
Description	GIVE AWARDS TO INDIVIDUALS IN RECOGNITION OF THEIR ACCOMPLISHMENTS WITHIN THEIR EDUCATIONAL ORGANIZATION OR COMMUNITY. PROVIDE HOUSING AND EDUCATIONAL OPPORTUNITIES FOR LOW INCOME AREAS.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	71050	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	71050	TotalOfOtherProgramServiceGrnt
Total Program Service Expense	1317906	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	37	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	17	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	RANDALL MORRIS	NamePerson
Telephone Number	6053474467	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
PATRICIA KENNER
DIRECTOR	2.00	X	3000	3000	0
MYRON SULLIVAN
PRESIDENT	5.00	X	3000	3000	0	X
ED MCBRIDE
TREASURER	2.00	X	3000	3000	0	X
CAL GEIS
SECRETARY	2.00	X	3000	3000	0	X
DON ANDERSON
VICE PRESIDE	2.00	X	3000	3000	0	X
WILLIAM TERMES
DIRECTOR	2.00	X	3000	3000	0
SHIRLEY HALVORSEN
DIRECTOR	2.00	X	3000	3000	0
RANDALL MORRIS
EX DIRECTOR	20.00		66000	66000	15211	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	87000	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	87000	TotalReportableCompFrmRltdOrgs
Total Other Compensation	15211	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	51014	GovernmentGrants
All Other Contributions	216472	AllOtherContributions
Total Contributions	267486	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
CONTRACT SERVICES	1672907	1672907
REGISTRATION FEES	104609	104609
VEHICLES	19200	19200
MISC	6317		$6,317

Field	Value	IRS element (for citing)
Total Program Service Revenue	1803033	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	90667	TotalRevenueColumn
Exclusion	$90,667	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	730662	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	330856	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	399806	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	399806	TotalRevenueColumn
Related Or Exempt Function Income	399806	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	1187155	Securities
Other	12353	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	1156759	Securities
Other	5600	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	30396	Securities
Other	6753	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	37149	TotalRevenueColumn
Related Or Exempt Function Income	30396	RelatedOrExemptFunctionIncome
Exclusion	$6,753	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	819586	GrossSalesOfInventory
Cost Of Goods Sold	679747	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	139839	TotalRevenueColumn
Related Or Exempt Function Income	139839	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2737980	TotalRevenueColumn
Related Or Exempt Function Income	2366757	RelatedOrExemptFunctionIncome
Exclusion	$103,737	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	124626	Total
Program Services	124626	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	125524	Total
Program Services	125524	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	87000	Total
Management And General	87000	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	657044	Total
Program Services	293514	ProgramServices
Management And General	363530	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	60299	Total
Program Services	19152	ProgramServices
Management And General	41147	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	54699	Total
Program Services	21840	ProgramServices
Management And General	32859	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2404	Total
Management And General	2404	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	11937	Total
Management And General	11937	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	2414	Total
Management And General	2414	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	38857	Total
Program Services	1634	ProgramServices
Management And General	37223	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	16083	Total
Management And General	16083	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	155059	Total
Program Services	82822	ProgramServices
Management And General	72237	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	159611	Total
Program Services	27220	ProgramServices
Management And General	132391	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	61619	Total
Management And General	61619	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CONTRACT SERVICES	650757	597736	53021
VEHICLE EXPENSE	98369		98369
SUPPLIES	45946	20641	25305
REGISTRATION FEES	7780	952	6828

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	10239	Total
Program Services	2245	ProgramServices
Management And General	7994	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2370267	Total
Program Services	1317906	ProgramServices
Management And General	1052361	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	319254	BOY
EOY	348601	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1328277	BOY
EOY	1444367	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	426828	BOY
EOY	489115	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	429546	BOY
EOY	471822	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	6363030	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3741218	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2700799	BOY
EOY	2621812	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1213068	BOY
EOY	1232102	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	4535	BOY
EOY	56671	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6422307	BOY
EOY	6664490	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	190528	BOY
EOY	117424	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	465000	BOY
EOY	400000	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	514460	BOY
EOY	488931	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1169988	BOY
EOY	1006355	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5230240	BOY
EOY	5636045	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	22079	BOY
EOY	22090	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5252319	BOY
EOY	5658135	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6422307	BOY
EOY	6664490	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	367713	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	38103	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1221523	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	836284	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	958249	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	796400	CurrentTaxYearMinus1Year
Current Tax Year	267486	CurrentTaxYear
Total	4079942	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1221523	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	836284	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	958249	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	796400	CurrentTaxYearMinus1Year
Current Tax Year	267486	CurrentTaxYear
Total	4079942	Total

Field	Value	IRS element (for citing)
Public Support Total170	4079942	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	45136	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	39306	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	71363	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	92041	CurrentTaxYearMinus1Year
Current Tax Year	90667	CurrentTaxYear
Total	338513	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Current Tax Year	5317	CurrentTaxYear
Total	5317	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	250000	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	230530	CurrentTaxYearMinus2Years
Total	480530	Total

Field	Value	IRS element (for citing)
Total Support	4904302	TotalSupport
Gross Receipts From Admissions Etc	3346964	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.83190	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.84380	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	371652	OtherCostOrOtherBasis
Book Value	371652	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4798823	OtherCostOrOtherBasis
Depreciation	3029790	Depreciation
Book Value	1769033	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1192555	OtherCostOrOtherBasis
Depreciation	711428	Depreciation
Book Value	481127	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2621812	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	2776083	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	38103	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	38103	RevenueNotRptdF990
Revenue Subtotal	2737980	RevenueSubtotal
Total Revenue Per Form990	2737980	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2370267	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2370267	ExpensesSubtotal
Total Expenses Per Form990	2370267	TotalExpensesPerForm990

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (3 entries)

Address Line1AddressUS/AddressLine1	Address Line2AddressUS/AddressLine2	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant	IRC SectionIRCSection
BH SPECIAL SERVICES
PO BOX 218	PO BOX 218	STURGIS	SD	57785	460361575	66014	SUBRECIPIENT GRANT
BHSU YELLOW JACKET FOUNDATION
1200 UNIVERSITY ST UNIT 9503		SPEARFISH	SD	57783	237428348	11500	EDUCATION SUPPORT	3
BH VISION
525 UNIVERSITY LOOP STE 102		RAPID CITY	SD	57701	201647560	10000	COMMUNITY SUPPORT	6

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	29	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	8	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
SCHOLARSHIPS & TUITION	20	54474
AWARDS IN RECOGNITION	62	71050

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	GIVE AWARDS TO INDIVIDUALS IN RECOGNITION OF THEIR ACCOMPLISHMENTS WITHIN THEIR EDUCATIONAL ORGANIZATION OR COMMUNITY. PROVIDE HOUSING AND EDUCATIONAL OPPORTUNITIES FOR LOW INCOME AREAS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ANY CONFLICTS OF INTEREST ARE REPORTED TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROPRIATE ACTION.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	ALL EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	WEST RIVER FOUNDATION FOR ECONOMIC	BusinessNameLine1
Business Name Line2	AND COMMUNITY DEVELOPMENT	BusinessNameLine2

Address US AddressUS

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	PrimaryActivities
Legal Domicile State	SD	LegalDomicileState
Exempt Code Section	6	ExemptCodeSection
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

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	TransactionType
Amount Involved	225000	AmountInvolved
Method Of Amt Determination	ACTUAL	MethodOfAmtDetermination