SOUTH DAKOTA BLACK HILLS BADLANDS AND LAKES ASSOCIATION INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: SOUTH DAKOTA BLACK HILLS BADLANDS AND LAKES ASSOCIATION INC (EIN 46-0111395)
Tax period: 2011-10-01 to 2012-09-30
Filed: 2013-01-30
IRS object ID: 201310309349300311
Schema version: 2011v1.5
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 B
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-01-30T11:32:12-06:00	Timestamp
Tax Period End Date	2012-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KETEL THORSTENSON LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3140	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	577093140	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460111395	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BLACK HILLS BADLANDS & LAKES ASSOC	BusinessNameLine1
Business Name Line2	ASSOCIATION INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	BLAC	NameControl
Phone	6053553600	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1851 DISCOVERY CIRCLE	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	577017900	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	NORT JOHNSON	Name
Title	PRESIDENT	Title
Phone	6053553600	Phone
Date Signed	2012-12-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MERLE G KAREN CPA	Name
Phone	6053425630	Phone
Date Prepared	2013-01-30	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	NORT JOHNSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1851 DISCOVERY CIRCLE	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	57701	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1932738	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.BLACKHILLSBADLANDS.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1947	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	TO PROMOTE THE TOURIST INDUSTRY THROUGHOUT SOUTH DAKOTA BY COOPERATING WITH CIVIC, COMMERCIAL, AGRICULTURAL AND TRADE GROUPS ON LOCAL, STATE AND NATIONAL LEVELS; THROUGH ADVERTISING, PUBLICITY AND SPECIAL PROMOTION AND TO PROVIDE A MEDIUM FOR EXPRESSING THE COLLECTIVE WILL OF THE SOUTH DAKOTA TOURIST INDUSTRY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	28	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	28	NbrIndependentVotingMembers
Total Nbr Employees	26	TotalNbrEmployees
Total Gross UBI	7458	TotalGrossUBI
Net Unrelated Business Txbl Income	4204	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	540537	ContributionsGrantsPriorYear
Contributions Grants Current Year	559653	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1209388	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1166395	ProgramServiceRevenueCY
Investment Income Prior Year	1134	InvestmentIncomePriorYear
Investment Income Current Year	944	InvestmentIncomeCurrentYear
Other Revenue Prior Year	117382	OtherRevenuePriorYear
Other Revenue Current Year	140952	OtherRevenueCurrentYear
Total Revenue Prior Year	1868441	TotalRevenuePriorYear
Total Revenue Current Year	1867944	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	609346	SalariesEtcPriorYear
Salaries Etc Current Year	636630	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1331753	OtherExpensePriorYear
Other Expenses Current Year	1219550	OtherExpensesCurrentYear
Total Expenses Prior Year	1941099	TotalExpensesPriorYear
Total Expenses Current Year	1856180	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-72658	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	11764	RevenuesLessExpensesCY
Total Assets BOY	304114	TotalAssetsBOY
Total Assets EOY	267453	TotalAssetsEOY
Total Liabilities BOY	151565	TotalLiabilitiesBOY
Total Liabilities EOY	103140	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	152549	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	164313	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROMOTE THE TOURIST INDUSTRY THROUGHOUT SOUTH DAKOTA BY COOPERATING WITH CIVIC, COMMERCIAL, AGRICULTURAL AND TRADE GROUPS ON LOCAL, STATE AND NATIONAL LEVELS; THROUGH ADVERTISING, PUBLICITY AND SPECIAL PROMOTION AND TO PROVIDE A MEDIUM FOR EXPRESSING THE COLLECTIVE WILL OF THE SOUTH DAKOTA TOURIST INDUSTRY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROMOTES TOURISM IN SOUTH DAKOTA BY PUBLISHING AND DISTRIBUTING PROMOTIONAL LITERATURE ADVERTISING THE REGIONAL ATTRACTIONS	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	MAINTAINS A TOURIST CENTER PROMOTING THE REGIONAL AREAS OF INTEREST.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	NATIONAL ADVERTISING CAMPAIGN PROMOTING TOURISM IN SOUTH DAKOTA	Description

Field	Value	IRS element (for citing)
Described In501 C3	false	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	true	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	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	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	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
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	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	26	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
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	28	NbrVotingGoverningBodyMembers
Number Independent Voting Members	28	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	true	MembersOrStockholders
Election Of Board Members	true	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	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	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	NORT JOHNSON	NamePerson
Telephone Number	6053553600	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1851 DISCOVERY CIRCLE	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	577017900	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (32 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
MISTIE CALDWELL
DIRECTOR	1.00	X	0	0	0
LEE HARSTAD
TREASURER	1.00	X	0	0	0
LYNDY IRELAND
DIRECTOR	1.00	X	0	0	0
MARK HOLLENBECK
DIRECTOR	1.00	X	0	0	0
GEORGE KOTTI
PAST CHAIR	1.00	X	0	0	0
WADE LAMPERT
VICE CHAIR	1.00	X	0	0	0
GINA FERRIS
DIRECTOR	1.00	X	0	0	0
MICHELE LOOBEY-GERTSCH
CHAIR	1.00	X	0	0	0
LINDSEY HILDEBRAND
DIRECTOR	1.00	X	0	0	0
DEBBIE KETEL
DIRECTOR	1.00	X	0	0	0
ROBYN FINCH
DIRECTOR	1.00	X	0	0	0
SHARI ROSE
DIRECTOR	1.00	X	0	0	0
CRAIG PUGSLEY
DIRECTOR	1.00	X	0	0	0
TERESA SCHANZENBACH
DIRECTOR	1.00	X	0	0	0
LLOYD SHELTON
DIRECTOR	1.00	X	0	0	0
NORMA SHELTON
DIRECTOR	1.00	X	0	0	0
HANNAH WALTERS
DIRECTOR	1.00	X	0	0	0
RAY ZOBEL
DIRECTOR	1.00	X	0	0	0
CHRIS VENARD
DIRECTOR	1.00	X	0	0	0
DEBRA FEGUEROA
DIRECTOR	1.00	X	0	0	0
PATRICIA BLOEDEL
DIRECTOR	1.00	X	0	0	0
DEB BRUCE
DIRECTOR	1.00	X	0	0	0
LISA WEYER
DIRECTOR	1.00	X	0	0	0
DAVE RESSLER
DIRECTOR	1.00	X	0	0	0
GIEDEON OAKES
DIRECTOR	1.00	X	0	0	0
SCOTT HADEN
DIRECTOR	1.00	X	0	0	0
MELISSA BARTH
DIRECTOR	1.00	X	0	0	0
JEFF OLDHAM
DIRECTOR	1.00	X	0	0	0
RYAN FLICK
DIRECTOR	1.00	X	0	0	0
MICHELLE THOMSON
DIRECTOR	1.00	X	0	0	0
KEN WILMARTH
DIRECTOR	1.00	X	0	0	0
NORTON JOHNSON
PRESIDENT	40.00		70385	0	3038	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	70385	TotalReportableCompFromOrg
Total Other Compensation	3038	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	479653	MembershipDues
Government Grants	80000	GovernmentGrants
Total Contributions	559653	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
AD SALES-VACATION GUIDE	519100	533993	533993
SD TOURISM-PARADE	519100	206409	206409
AD SALES-EXPLORING MAG	519100	157077	157077
COOPERATIVE VENTURES	519100	57137	57137
AD SALES-ROMANCING MAG	519100	53143	53143

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	158636	TotalRevenueColumn
Related Or Exempt Function Income	151178	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	7458	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Program Service Revenue	1166395	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	944	TotalRevenueColumn
Exclusion	$944	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	99239	GrossSalesOfInventory
Cost Of Goods Sold	64794	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	34445	TotalRevenueColumn
Related Or Exempt Function Income	34445	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BROCHURE SLOTS	62698	62698
LUMINAIRE LIGHTED PANELS	17600	17600
DIRECT DIAL PHONE BOARD	11038	11038

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	15171	TotalRevenueColumn
Related Or Exempt Function Income	15171	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	106507	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1867944	TotalRevenueColumn
Related Or Exempt Function Income	1299889	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	7458	UnrelatedBusinessRevenue
Exclusion	$944	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	78957	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	467166	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	9314	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	41083	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	40110	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	20	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	22726	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	5000	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	831797	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	64571	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	17323	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	70138	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	39674	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	6854	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	538	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	19826	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10174	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
TRAVEL AGENCY MKT PROGRAM	24839
PUBS-BLACK HILLS ROAD MAP	19340
LITERATURE DISTRIBUTION	14390
MOTORCOACH TOUR PROMOTION	12970

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	59370	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1856180	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	30389	BOY
EOY	55533	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	65427	BOY
EOY	54649	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	70609	BOY
EOY	51366	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	30346	BOY
EOY	24574	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	13380	BOY
EOY	11235	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	228865	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	170856	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	61971	BOY
EOY	58009	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	31992	BOY
EOY	12087	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	304114	BOY
EOY	267453	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	47954	BOY
EOY	63556	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	80426	BOY
EOY	23636	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	23185	BOY
EOY	15948	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	151565	BOY
EOY	103140	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	152549	BOY
EOY	164313	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	152549	BOY
EOY	164313	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	304114	BOY
EOY	267453	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	11764	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed4955 Tax	false	Form4720Filed4955Tax
Correction Made	false	CorrectionMade
Form1120 Pol Filed	false	Form1120PolFiled
Form4720 Filed	false	Form4720Filed
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax
Substantially All Dues Nondeduct	false	SubstantiallyAllDuesNondeduct
Only In House Lobbying	false	OnlyInHouseLobbying
Agree To Carryover Prior Year	false	AgreeToCarryoverPriorYear
Dues Assessments	471778	DuesAssessments
Non Ded Lobby Political Current	5000	NonDedLobbyPoliticalCurrent
Non Ded Lobby Political Total	5000	NonDedLobbyPoliticalTotal
Taxable	$5,000	TaxableAmount

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	225294	OtherCostOrOtherBasis
Depreciation	168119	Depreciation
Book Value	57175	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3571	OtherCostOrOtherBasis
Depreciation	2737	Depreciation
Book Value	834	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	58009	TotalOfBookValueLandBuildings

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. AT SEPTEMBER 30, 2012, THE ASSOCIATION BELIEVES THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. IN ACCORDANCE WITH THE APPLICABLE STATUTE OF LIMITATIONS, THE ASSOCIATION'S TAX RETURNS COULD BE AUDITED BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED SEPTEMBER 30, 2009 TO 2012.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO PROMOTE THE TOURIST INDUSTRY THROUGHOUT SOUTH DAKOTA BY COOPERATING WITH CIVIC, COMMERCIAL, AGRICULTURAL AND TRADE GROUPS ON LOCAL, STATE AND NATIONAL LEVELS; THROUGH ADVERTISING, PUBLICITY AND SPECIAL PROMOTION AND TO PROVIDE A MEDIUM FOR EXPRESSING THE COLLECTIVE WILL OF THE SOUTH DAKOTA TOURIST INDUSTRY.
ADDITIONAL INFORMATION	FORM 990	PART IV, PAGE 4, FORM 990 ALL BOARD MEMBER OF THE ASSOCIATION ARE ALSO MEMBERS OR ASSOCIATE MEMBERS AND PAY ANNUAL DUES TO PARTICIPATE IN THE EXEMPT ACTIVITIES OF THE ASSOCIATION. IN ADDITION, MOST BOARD MEMBERS, AS MEMBERS, PARTICIPATE IN THE EXEMPT FUNCTION ADVERTISING ACTIVITIES IN CONNECTION WITH THE OVERALL EXEMPT PURPOSES OF THE ASSOCIATION.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION HAS MEMBERS WHICH ELECT THE GOVERNING BOARD.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE GOVERNING BOARD IS ELECTED BY THE MEMBERS OF THE ORGANIZATION.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE TAX RETURN IS PREPARED BY A CPA FIRM AND REVIEWED WITH THE EXECUTIVE DIRECTOR AND ACCOUNTANT BEFORE BEING SIGNED AND MAILED BY THE EXECUTIVE DIRECTOR. EACH MEMBER OF THE EXECUTIVE COMMITTEE RECEIVES A COPY OF THE 990 FOR REVIEW AND ALL OTHER DIRECTORS RECEIVE COPIES UPON REQUEST.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ALL BOARD MEMBERS AND OFFICERS REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO FOLLOW IT WHILE PARTICAPTING IN THE ACTIVITIES AND MEETINGS FOR THE CORPORATION. THE BOARD REVIEWS ANY POTENTIAL CONFLICTS OF INTEREST AND TAKES APPROPRIATE ACTION. THOSE MEMBERS WITH A CONFLICT OF INTEREST ARE NOT ALLOWED TO VOTE ON ANY TRANSACTION RELATED TO THE CONFLICT.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OF DIRECTORS APPROVES THE SALARY OF THE CEO BY INFORMAL COMPARISONS WITH COMPARABLE SALARIES IN THE REGION. RECENTLY IN 2010 THERE WAS A CHANGE OF PRESIDENT\CHIEF OPERATING OFFICER, AT THAT TIME AN INFORMAL REVIEW OF COMPARABLE SALARIES WAS PERFORMED.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE TOP FINANCIAL OFFICIAL IS ALSO THE EXECUTIVE DIRECTOR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION WILL REVIEW ANY REQUESTS FROM MEMBERS FOR ANY SUCH INFORMATION. THE ORGANIZATION WILL NOT MAKE SUCH INFORMATION AVAILABLE TO THE GENERAL PUBLIC.