Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Spearfish Downtown Business Association
990EZ • Fiscal year 2024 • EIN 20-0964739
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Up$115,775
Up $55,040 (+91%) from 2023
Net Assets
Up$115,775
Up $55,040 (+91%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$134,509
Up $14,328 (+12%) from 2023
Expenses
Up$79,469
Up $9,467 (+14%) from 2023
Net Income
Up$55,040
Up $4,861 (+9.7%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Feb 17, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $134,509
Mission and Program Overview
Mission
Provide special entertainment events to attract visitors and shoppers to visit and shop downtown spearfish. To make available and promote local events for families and community members to shop locally.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| HOSTED FRIDAY NIGHT LIVE MUSICAL ENTERTAINMENT AND STREET VENDORS TO ATTRACT VISITORS TO DOWNTOWN SPEARFISH. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LUKE DONOVAN | President | - | $0 | - | - |
| BLAINE BACON | Secretary | - | $0 | - | - |
| LELAND RUZICKA | Board Member | - | $0 | - | - |
| CYNTHIA JENSEN | Board Member | - | $0 | - | - |
| TOBIAS STEEVES | Board Member | - | $0 | - | - |
| MIKE STULL | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Spearfish Downtown Business Assoc
- EIN
- 20-0964739
- Address
- 810 N MAIN ST 199, SPEARFISH, SD 57783
Signing Officer
- Name
- Luke Donovan
- Title
- President
- Signed
- 2025-02-17
Preparer
- Firm
- Donovan CPA Prof LLC
- Address
- 219 E HUDSON ST, SPEARFISH, SD 57783-2344
- Preparer
- Jenny L Donovan
- Phone
- 6055590566
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Downtown friday nights cost of goods sold 20,697 expenses advertising 4,552 fees 350 licenses & permits 500 office 51 penalties 221 insurance 4,591 ascap music fees 314 downtown dollars expense 1,311 mainstreet lights 375 py payroll taxes 1,275 repairs & maint 290 supplies 3,299 total 37,826”
Form 990-ez, Part II, Line 24
“Furniture & fixtures 862 0 less accumulated depreciation 862 0 total 0 0”
Form 990-ez, Part III
“Provide special entertainment events to attract visitors and shoppers to visit and shop downtown spearfish. To make available and promote local events for families and community members to shop locally.”
Raw XML Appendix115 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SPEARFISH DBA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6056418019 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 810 N MAIN ST 199 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SPEARFISH |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57783 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 60735 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 115775 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 71303 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 55040 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 41135 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 60735 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 115775 |
| IRS990EZ/GrossReceiptsAmt | 0 | 134509 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1107 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 60735 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 115775 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 60735 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 115775 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 359 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LUKE DONOVAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BLAINE BACON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LELAND RUZICKA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CYNTHIA JENSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TOBIAS STEEVES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MIKE STULL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 37826 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE SPECIAL ENTERTAINMENT EVENTS TO ATTRACT VISITORS AND SHOPPERS TO VISIT AND SHOP DOWNTOWN SPEARFISH. TO MAKE AVAILABLE AND PROMOTE LOCAL EVENTS FOR FAMILIES AND COMMUNITY MEMBERS TO SHOP LOCALLY. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 149 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 62099 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | HOSTED FRIDAY NIGHT LIVE MUSICAL ENTERTAINMENT AND STREET VENDORS TO ATTRACT VISITORS TO DOWNTOWN SPEARFISH. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 79469 |
| IRS990EZ/TotalRevenueAmt | 0 | 134509 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DOWNTOWN FRIDAY NIGHTS COST OF GOODS SOLD 20,697 EXPENSES ADVERTISING 4,552 FEES 350 LICENSES & PERMITS 500 OFFICE 51 PENALTIES 221 INSURANCE 4,591 ASCAP MUSIC FEES 314 DOWNTOWN DOLLARS EXPENSE 1,311 MAINSTREET LIGHTS 375 PY PAYROLL TAXES 1,275 REPAIRS & MAINT 290 SUPPLIES 3,299 TOTAL 37,826 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FURNITURE & FIXTURES 862 0 LESS ACCUMULATED DEPRECIATION 862 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDE SPECIAL ENTERTAINMENT EVENTS TO ATTRACT VISITORS AND SHOPPERS TO VISIT AND SHOP DOWNTOWN SPEARFISH. TO MAKE AVAILABLE AND PROMOTE LOCAL EVENTS FOR FAMILIES AND COMMUNITY MEMBERS TO SHOP LOCALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LUKE DONOVAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPEARFISH DOWNTOWN BUSINESS ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEA |
| ReturnHeader/Filer/EIN | 0 | 200964739 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 810 N MAIN ST 199 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPEARFISH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57783 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 931774219 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DONOVAN CPA PROF LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 219 E HUDSON ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SPEARFISH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 577832344 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6055590566 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-02-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNY L DONOVAN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-02-18T11:45:14-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $115,775
- Liabilities
- -
- Net assets
- $115,775
- Revenue
- $134,509
- Expenses
- $79,469
- Net income
- $55,040