Civic Intelligence

Frederick Development Corporation

EIN 23-7109867 • 501(c)4 • Frederick, SD

Profile

To provide affordable housing to the community with rentals and fuel to the community with gas pumps. To help frederick grow to sustain the school and community.

PO Box 484Frederick, SD 57441
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

0.95x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

7.60x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

21st percentile

-6.9%

Higher net margin than 21% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

2.7%

Faster asset growth than 44% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

25th percentile

-3.4%

Faster revenue growth than 25% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$1,151,299

Down $337,427 (-23%) from 2023

Liabilities

Down

$1,090,528

Down $327,472 (-23%) from 2023

Net Assets

Down

$60,771

Down $9,955 (-14%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin21st percentile

Revenue

Down

$143,440

Down $2,844 (-1.9%) from 2023

Expenses

Up

$153,395

Up $3,760 (+2.5%) from 2023

Net Income

Down

-$9,955

Down $6,604 (-197%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2020: $966,553Liabilities 2020: $933,028Net Assets 2020: $33,5252020Assets 2021: $1,061,437Liabilities 2021: $989,569Net Assets 2021: $71,8682021Assets 2022: $1,188,866Liabilities 2022: $1,114,789Net Assets 2022: $74,0772022Assets 2023: $1,488,726Liabilities 2023: $1,418,000Net Assets 2023: $70,7262023Assets 2024: $1,151,299Liabilities 2024: $1,090,528Net Assets 2024: $60,7712024

Highlighted filing

2024

Assets$1,151,299
Liabilities$1,090,528
Net Assets$60,771
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2020: $107,490Expenses 2020: $103,484Net Income 2020: $4,0062020Revenue 2021: $159,257Expenses 2021: $120,914Net Income 2021: $38,3432021Revenue 2022: $141,937Expenses 2022: $139,728Net Income 2022: $2,2092022Revenue 2023: $146,284Expenses 2023: $149,635Net Income 2023: -$3,3512023Revenue 2024: $143,440Expenses 2024: $153,395Net Income 2024: -$9,9552024

Highlighted filing

2024

Revenue$143,440
Expenses$153,395
Net Income-$9,955
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,151,299
Liabilities
$1,090,528
Net assets
$60,771
Revenue
$143,440
Expenses
$153,395
Net income
-$9,955
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$1.09$0.06$0.14$0.15$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.49$1.42$0.07$0.15$0.15$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.19$1.11$0.07$0.14$0.14$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.99$0.07$0.16$0.12$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.93$0.03$0.11$0.10$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 16, 2025
Return Version
2024v5.0
Gross Receipts
$399,952
Mission and Program Overview

Mission

To provide affordable housing to the community with rentals and fuel to the community with gas pumps. To help frederick grow to sustain the school and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$878,223$811,896▼ $66,327
Inventories for Sale or Use-$255,082-
Cash and Non-Interest-Bearing Accounts$85,967$68,875▼ $17,092
Rtn Earn Endowment Incm Other Fnds$70,726$60,771▼ $9,955
Savings and Temporary Cash Investments$14,372$15,446▲ $1,074
Total Assets$1,488,726$1,151,299▼ $337,427
Other Assets Total$510,164--
Liabilities
Other Liabilities$1,154,430$1,074,528▼ $79,902
Unsecured Notes Loans Payable$263,570$16,000▼ $247,570
Total Liabilities$1,418,000$1,090,528▼ $327,472
Net Assets / Fund Balance
Total Net Assets Fund Balance$70,726$60,771▼ $9,955
Total Liabilities and Net Assets / Fund Balance$1,488,726$1,151,299▼ $337,427

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$756,831$471,124$1,227,955
Land$55,065-$55,065
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Chris SumptionPresident
Doug BraaBoard Member
Heidi Marttila-losureBoard Member
Kevin BartonBoard Member
Mark CutlerBoard Member
Jamie HartSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$150,877
Investment Income
$-7,437
Other Revenue
$0
Change in Net Assets
$-9,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,356
Salaries, Compensation, and Employee Benefits$7,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$66,327--$66,327
Occupancy$31,125--$31,125
Interest$24,940--$24,940
Other Salaries and Wages-$5,435-$5,435
Payroll Taxes-$1,604-$1,604
Other Expenses$1,250--$1,250
Fees for Services Accounting-$1,099-$1,099
All Other Expenses$391--$391
Total Functional Expenses$145,257$8,138$0$153,395
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sdha Note Payable$430,000
Reed Note Payable$242,531
Grow Sd Note Payable$162,883
Hapi Note Payable$142,278
Necog Note Payable$96,836
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

“Line 19 - general books and records, including the organization's 990 is open for public review.”

Form 990, Page 6, Part VI, Line 6

“Membership is open to the general public of the community. By-laws dictate who is eligible, then if they want to be part of the organization they sign up. This creates the voting membership.”

Form 990, Page 6, Part VI, Line 7A

“Nominations to the board of directors are received from the general voting membership and voted on at the annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“990 is presented to the secretary/treasurer. That position presents to the full board”

Form 990, Page 6, Part VI, Line 19

“All records are available for public review upon request”

Filing and Contact Details

Filer

Filer Name
Frederick Development Corporation
EIN
23-7109867
Phone
6052520893
Address
PO BOX 484, FREDERICK, SD 57441

Signing Officer

Name
Jamie Hart
Title
Secretary/treasurer
Phone
6053773137
Signed
2025-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Sumption
Formed
1972
Legal Domicile
Sd
Voting Board Members
29
Independent Board Members
19
Employees
1
Volunteers
30

Preparer

Firm
Hopfinger & Merriman Ltd
Address
426 5TH AVE NW STE 1, ABERDEEN, SD 57401
Preparer
Mark J Hopfinger CPA
Phone
6052258890
Raw XML Appendix306 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.

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IRS990/AllOtherExpensesGrp/ProgramServicesAmt0391
IRS990/AllOtherExpensesGrp/TotalAmt0391
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IRS990/BooksInCareOfDetail/USAddress/CityNm0FREDERICK
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd057441
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-7512
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt029
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0249000
IRS990/GrossReceiptsAmt0399952
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt075
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt075
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0471124
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0878223
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0811896
IRS990/LandBldgEquipCostOrOtherBssAmt01283020
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0256512
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE AFFORDABLE HOUSING TO THE COMMUNITY WITH RENTALS AND FUEL TO THE COMMUNITY WITH GAS PUMPS. TO HELP FREDERICK GROW TO SUSTAIN THE SCHOOL AND COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt070726
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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-7512
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-7512
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt031125
IRS990/OccupancyGrp/TotalAmt031125
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0510164
IRS990/OtherExpensesGrp/Desc0REPAIRS
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IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3DEPOSIT REFUNDS
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01604
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHRIS SUMPTION
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IRS990/ProgramServiceRevenueGrp/Desc0GAS STATION/DUPLEXES
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IRS990/ProgSrvcAccomActy2Grp/Desc0GAS PUMPS/STATION RENTAL
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt048982
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt050400
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-4
IRS990/PYOtherExpensesAmt0143122
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IRS990/PYTotalExpensesAmt0149635
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IRS990/RelatedEntityInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SDHA NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REED NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2GROW SD NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HAPI NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4NECOG NOTE PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 19 - GENERAL BOOKS AND RECORDS, INCLUDING THE ORGANIZATION'S 990 IS OPEN FOR PUBLIC REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS OPEN TO THE GENERAL PUBLIC OF THE COMMUNITY. BY-LAWS DICTATE WHO IS ELIGIBLE, THEN IF THEY WANT TO BE PART OF THE ORGANIZATION THEY SIGN UP. THIS CREATES THE VOTING MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOMINATIONS TO THE BOARD OF DIRECTORS ARE RECEIVED FROM THE GENERAL VOTING MEMBERSHIP AND VOTED ON AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 IS PRESENTED TO THE SECRETARY/TREASURER. THAT POSITION PRESENTS TO THE FULL BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL RECORDS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01151299
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IRS990/TotalAssetsGrp/EOYAmt01151299
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IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145257
IRS990/TotalFunctionalExpensesGrp/TotalAmt0153395
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt01090528
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt070726
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IRS990/TotalProgramServiceExpensesAmt0145257
IRS990/TotalProgramServiceRevenueAmt0150877
IRS990/TotalRevenueGrp/ExclusionAmt0150877
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-7437
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0143440
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01488726
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01151299
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0263570
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt016000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt029
IRS990/VotingMembersIndependentCnt019
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMIE HART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06053773137
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREDERICK DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0FRED
ReturnHeader/Filer/EIN0237109867
ReturnHeader/Filer/PhoneNum06052520893
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 484
ReturnHeader/Filer/USAddress/CityNm0FREDERICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057441
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841663900
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOPFINGER & MERRIMAN LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0426 5TH AVE NW STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ABERDEEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057401
ReturnHeader/PreparerPersonGrp/PhoneNum06052258890
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK J HOPFINGER CPA
ReturnHeader/ReturnTs02025-07-21T16:52:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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