Civic Intelligence

Beresford Parks Recreation and Community Education Inc.

EIN 26-2792187 • 501(c)3 • Beresford, SD

Pub. 78 Eligible

Profile

To promote educational and recreational opportunities for persons of all ages and to provide headstart and daycare services for children

305 W OakBeresford, SD 57004
Siviq Scores

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

Liabilities / Assets

92nd percentile

0.83x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-14%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-47%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

-7.4%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$49,680

Down $43,997 (-47%) from 2023

Liabilities

Down

$41,329

Down $8,191 (-17%) from 2023

Net Assets

Down

$8,351

Down $35,806 (-81%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin27th percentile

Revenue

Down

$262,722

Down $20,901 (-7.4%) from 2023

Expenses

Up

$298,528

Up $5,269 (+1.8%) from 2023

Net Income

Down

-$35,806

Down $26,170 (-272%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$150K$100K$50K$0Assets 2016: $105,713Liabilities 2016: $298Net Assets 2016: $105,4152016Assets 2017: $94,654Liabilities 2017: $373Net Assets 2017: $94,2812017Assets 2018: $98,988Liabilities 2018: $184Net Assets 2018: $98,8042018Assets 2019: $119,883Liabilities 2019: $185Net Assets 2019: $119,6982019Assets 2020: $135,393Liabilities 2020: $19,491Net Assets 2020: $115,9022020Assets 2021: $140,566Liabilities 2021: $65,197Net Assets 2021: $75,3692021Assets 2022: $111,561Liabilities 2022: $57,768Net Assets 2022: $53,7932022Assets 2023: $93,677Liabilities 2023: $49,520Net Assets 2023: $44,1572023Assets 2024: $49,680Liabilities 2024: $41,329Net Assets 2024: $8,3512024

Highlighted filing

2024

Assets$49,680
Liabilities$41,329
Net Assets$8,351
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $130,941Expenses 2016: $107,451Net Income 2016: $23,4902016Revenue 2017: $137,853Expenses 2017: $148,987Net Income 2017: -$11,1342017Revenue 2018: $150,510Expenses 2018: $145,987Net Income 2018: $4,5232018Revenue 2019: $240,957Expenses 2019: $220,063Net Income 2019: $20,8942019Revenue 2020: $201,133Expenses 2020: $204,927Net Income 2020: -$3,7942020Revenue 2021: $301,597Expenses 2021: $342,130Net Income 2021: -$40,5332021Revenue 2022: $251,872Expenses 2022: $273,518Net Income 2022: -$21,6462022Revenue 2023: $283,623Expenses 2023: $293,259Net Income 2023: -$9,6362023Revenue 2024: $262,722Expenses 2024: $298,528Net Income 2024: -$35,8062024

Highlighted filing

2024

Revenue$262,722
Expenses$298,528
Net Income-$35,806
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$49,680
Liabilities
$41,329
Net assets
$8,351
Revenue
$262,722
Expenses
$298,528
Net income
-$35,806
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.41$0.08$2.63$2.99$0.36
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.50$0.44$2.84$2.93$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.58$0.54$2.52$2.74$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.65$0.75$3.02$3.42$0.41
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.19$1.16$2.01$2.05$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$2.41$2.20$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$1.51$1.46$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.94$1.38$1.49$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.05$1.31$1.07$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$262,722
Mission and Program Overview

Mission

To promote educational and recreational opportunities for persons of all ages and to provide headstart and daycare services for children

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$93,677$33,902▼ $59,775
Savings and Temporary Cash Investments-$15,778-
Total Assets$93,677$49,680▼ $43,997
Liabilities
Unsecured Notes Loans Payable$49,520$40,997▼ $8,523
Accounts Payable and Accrued Expenses-$332-
Total Liabilities$49,520$41,329▼ $8,191
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$44,157$8,351▼ $35,806
Total Net Assets Fund Balance$44,157$8,351▼ $35,806
Total Liabilities and Net Assets / Fund Balance$93,677$49,680▼ $43,997
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Larry RoherDirector
Matthew StoroDirector
Sarah AntonsonDirector
Teresa SveegenDirector
Troy JamesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$91,068
Program Service Revenue
$170,490
Investment Income
$1,164
Other Revenue
$0
All Other Contributions
$53,568
Change in Net Assets
$-35,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,806
Other Expenses$139,722
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$146,850
Other Expenses---$21,555
Payroll Taxes---$11,170
Fees for Services Accounting---$7,930
Office Expenses---$6,796
Information Technology---$5,246
Insurance---$1,941
Interest---$1,477
Pension Plan Contributions---$786
All Other Expenses---$170
Total Functional Expenses$0$0$0$298,528
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Payroll Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A draft of the return was circulated to the board via email and was approved by the board members”

Form 990, Part VI, Section B, Line 12C

“The board monitors the activities for confilcts of interest but did not identify any conflicts related to financial affairs of the entity.”

Filing and Contact Details

Filer

Filer Name
Beresford Parks Recreation Community Education Inc
EIN
26-2792187
Phone
6057635012
Address
305 W OAK, BERESFORD, SD 57004

Signing Officer

Name
Troy James
Title
President
Phone
6057635012
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Troy James
Formed
2008
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
28

Preparer

Firm
Frieberg Nelson & Ask LLP
Address
PO Box 511, Beresford, SD 57004
Preparer
Thomas H Frieberg
Phone
6057632107
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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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ReturnHeader/ReturnTs02025-05-13T01:27:24-00:00
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