Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Rapid City Summer Nights Inc
EIN 27-2179597 • 501(c)4 • Rapid City, SD
Profile
To organize, manage, and execute a weekly community music, food, and entertainment festival within downtown rapid city for the enjoyment and benefit of the public
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Down$94,750
Down $56,614 (-37%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$94,750
Down $56,614 (-37%) from 2024
Revenue
Down$13,318
Down $232,564 (-95%) from 2024
Expenses
Down$69,932
Down $188,858 (-73%) from 2024
Net Income
Down-$56,614
Down $43,706 (-339%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $94,750
- Liabilities
- -
- Net assets
- $94,750
- Revenue
- $13,318
- Expenses
- $69,932
- Net income
- -$56,614
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 10, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $15,980
Mission and Program Overview
Mission
To organize, manage, and execute a weekly community music, food, and entertainment festival within downtown rapid city for the enjoyment and benefit of the public
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE SUMMER NIGHTS BOARD PROVIDED HELP PLANNING, ORGANIZING, EQUIPMENT AND VOLUNTEERING AT COMMUNITY EVENTS INCLUDING A LOCAL COLLEGE AND A LOCAL MILITARY APPRECIATION DAY FOR ELSWORTH AIR FORCE BASE. | - | $56,075 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JUDD NIELSON | President | - | $0 | - | - |
| CASSIE SCHWEIGERDT | Vice Preside | - | $0 | - | - |
| SANDY SCHWANN | Secretary | - | $0 | - | - |
| TRAVIS FREIER | Treasurer | - | $0 | - | - |
| CHAD MERCY | Director | - | $0 | - | - |
| TYLER ARTZ | Director | - | $0 | - | - |
| DAVE GOODWIN | Director | - | $0 | - | - |
| JOE HOCKET | Director | - | $0 | - | - |
| RYAN CAMERON | Director | - | $0 | - | - |
| MEGAN DESCHAMP | Director | - | $0 | - | - |
| WENDY RICHARDSON | Director | - | $0 | - | - |
| NATHAN WIMMER | Director | - | $0 | - | - |
| CYRISSA THOMPSON | Director | - | $0 | - | - |
| CHRISTIAN JONES | Director | - | $0 | - | - |
| BRYAN BALOUN | Director | - | $0 | - | - |
| CASSIDY JONES | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Rapid City Summer Nights Inc
- EIN
- 27-2179597
- Phone
- 6057868188
- Address
- 2360 DEADWOOD AVE UNIT P, RAPID CITY, SD 57702
Signing Officer
- Name
- Travis Freier
- Title
- Treasurer
- Phone
- 6053431823
- Signed
- 2026-03-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Ketel Thorstenson Llp
- Address
- PO BOX 3140, RAPID CITY, SD 57709-3140
- Preparer
- Barbara Carr CPA
- Phone
- 6053425630
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses marketing 622 credit card fees 70 bank charges 163 telephone (telecom) 2,504 supplies and equipment 121 equipment repairs 27 technology (website) 120 travel and lodging 5,991 vehicle registration 1,666 fleet vehicle fuel 98 meals and entertain (meeting) 7,736 vehicle insurance 9,155 commercial package ins 5,726 event insurance 1,612 sales tax 427 total 36,038”
Form 990-ez, Part III
“To organize, manage, and execute a weekly community music, food, and entertainment festival within downtown rapid city for the enjoyment and benefit of the public”
Raw XML Appendix150 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6057868188 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2360 DEADWOOD AVE UNIT P |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | RAPID CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57702 |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 94750 |
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| IRS990EZ/CostOfGoodsSoldAmt | 0 | 2662 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -56614 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5252 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 151364 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 94750 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 4104 |
| IRS990EZ/GrossReceiptsAmt | 0 | 15980 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 6766 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2146 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 151364 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 94750 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 151364 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 94750 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 28642 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 13 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 14 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 15 | 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/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 13 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 14 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 15 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JUDD NIELSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CASSIE SCHWEIGERDT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SANDY SCHWANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TRAVIS FREIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CHAD MERCY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | TYLER ARTZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DAVE GOODWIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JOE HOCKET |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | RYAN CAMERON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | MEGAN DESCHAMP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | WENDY RICHARDSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | NATHAN WIMMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | CYRISSA THOMPSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 13 | CHRISTIAN JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 14 | BRYAN BALOUN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 15 | CASSIDY JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 13 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 14 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 15 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 36038 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ORGANIZE, MANAGE, AND EXECUTE A WEEKLY COMMUNITY MUSIC, FOOD, AND ENTERTAINMENT FESTIVAL WITHIN DOWNTOWN RAPID CITY FOR THE ENJOYMENT AND BENEFIT OF THE PUBLIC |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 7068 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE SUMMER NIGHTS BOARD PROVIDED HELP PLANNING, ORGANIZING, EQUIPMENT AND VOLUNTEERING AT COMMUNITY EVENTS INCLUDING A LOCAL COLLEGE AND A LOCAL MILITARY APPRECIATION DAY FOR ELSWORTH AIR FORCE BASE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 56075 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 69932 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 56075 |
| IRS990EZ/TotalRevenueAmt | 0 | 13318 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.RAPIDCITYSUMMERNIGHTS.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES MARKETING 622 CREDIT CARD FEES 70 BANK CHARGES 163 TELEPHONE (TELECOM) 2,504 SUPPLIES AND EQUIPMENT 121 EQUIPMENT REPAIRS 27 TECHNOLOGY (WEBSITE) 120 TRAVEL AND LODGING 5,991 VEHICLE REGISTRATION 1,666 FLEET VEHICLE FUEL 98 MEALS AND ENTERTAIN (MEETING) 7,736 VEHICLE INSURANCE 9,155 COMMERCIAL PACKAGE INS 5,726 EVENT INSURANCE 1,612 SALES TAX 427 TOTAL 36,038 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO ORGANIZE, MANAGE, AND EXECUTE A WEEKLY COMMUNITY MUSIC, FOOD, AND ENTERTAINMENT FESTIVAL WITHIN DOWNTOWN RAPID CITY FOR THE ENJOYMENT AND BENEFIT OF THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TRAVIS FREIER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6053431823 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RAPID CITY SUMMER NIGHTS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RAPI |
| ReturnHeader/Filer/EIN | 0 | 272179597 |
| ReturnHeader/Filer/PhoneNum | 0 | 6057868188 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2360 DEADWOOD AVE UNIT P |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RAPID CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57702 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460257538 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KETEL THORSTENSON LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 3140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RAPID CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 577093140 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053425630 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BARBARA CARR CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-10T12:50:12-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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