Civic Intelligence

Lemmon Area Charitable and Economic Development Corporation

990 • Fiscal year 2023 • EIN 36-3983577

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization ProfileN/A
100 3rd Street WestLemmon, SD 57638

(605) 374-5699

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

46th percentile

$43,200

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 22.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

29th percentile

-2.2%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

71st percentile

25%

Faster revenue growth than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Down

$1,099,497

Down $24,412 (-2.2%) from 2022

Net Assets

Down

$1,097,868

Down $23,862 (-2.1%) from 2022

Liabilities

Down

$1,629

Down $550 (-25%) from 2022

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin21st percentile

Revenue

Up

$191,816

Up $38,600 (+25%) from 2022

Expenses

Down

$215,678

Down $6,592 (-3.0%) from 2022

Net Income

Up

-$23,862

Up $45,192 (+65%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $1,146,945Liabilities 2010: $1,583Net Assets 2010: $1,145,3622010Assets 2011: $1,126,087Liabilities 2011: $1,539Net Assets 2011: $1,124,5482011Assets 2012: $1,166,822Liabilities 2012: $1,993Net Assets 2012: $1,164,8292012Assets 2013: $1,430,225Liabilities 2013: $121,681Net Assets 2013: $1,308,5442013Assets 2015: $1,312,995Liabilities 2015: $8,929Net Assets 2015: $1,304,0662015Assets 2016: $1,437,797Liabilities 2016: $20,311Net Assets 2016: $1,417,4862016Assets 2017: $1,424,674Liabilities 2017: $2,453Net Assets 2017: $1,422,2212017Assets 2018: $1,326,796Liabilities 2018: $28,059Net Assets 2018: $1,298,7372018Assets 2019: $1,164,853Liabilities 2019: $1,340Net Assets 2019: $1,163,5132019Assets 2020: $1,109,721Liabilities 2020: $1,126Net Assets 2020: $1,108,5952020Assets 2021: $1,191,759Liabilities 2021: $975Net Assets 2021: $1,190,7842021Assets 2022: $1,123,909Liabilities 2022: $2,179Net Assets 2022: $1,121,7302022Assets 2023: $1,099,497Liabilities 2023: $1,629Net Assets 2023: $1,097,8682023Assets 2024: $1,070,207Liabilities 2024: $2,511Net Assets 2024: $1,067,6962024

Highlighted filing

2023

Assets$1,099,497
Liabilities$1,629
Net Assets$1,097,868
Open 2023 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $118,3322010Expenses 2011: $110,5292011Expenses 2012: $91,0282012Revenue 2013: $273,589Expenses 2013: $129,874Net Income 2013: $143,7152013Revenue 2015: $194,319Expenses 2015: $70,368Net Income 2015: $123,9512015Revenue 2016: $297,711Expenses 2016: $184,291Net Income 2016: $113,4202016Revenue 2017: $203,407Expenses 2017: $198,672Net Income 2017: $4,7352017Revenue 2018: $275,211Expenses 2018: $222,553Net Income 2018: $52,6582018Revenue 2019: $135,346Expenses 2019: $270,570Net Income 2019: -$135,2242019Revenue 2020: $146,176Expenses 2020: $201,094Net Income 2020: -$54,9182020Revenue 2021: $524,299Expenses 2021: $442,110Net Income 2021: $82,1892021Revenue 2022: $153,216Expenses 2022: $222,270Net Income 2022: -$69,0542022Revenue 2023: $191,816Expenses 2023: $215,678Net Income 2023: -$23,8622023Revenue 2024: $276,018Expenses 2024: $306,190Net Income 2024: -$30,1722024

Highlighted filing

2023

Revenue$191,816
Expenses$215,678
Net Income-$23,862
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$223,621
Mission and Program Overview

Mission

Assist in raising the economic welfare, education, and social levels of low income residents, economic growth and development, and the presevation of historic character of lemmon, sd and perkins county.

Assist in raising the economic and social welfare of low-income residents, education, economic growth and developement, and the preservation of historic character of lemmon, sd and perkins county, sd.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$657,318$627,024▼ $30,294
Cash and Non-Interest-Bearing Accounts$185,216$190,569▲ $5,353
Accounts Receivable-$529-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,123,909$1,099,497▼ $24,412
Other Assets Total$281,375$281,375→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,179$1,629▼ $550
Total Liabilities$2,179$1,629▼ $550
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,121,730$1,097,868▼ $23,862
Total Net Assets Fund Balance$1,121,730$1,097,868▼ $23,862
Total Liabilities and Net Assets / Fund Balance$1,123,909$1,099,497▼ $24,412

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$497,878$270,738$768,616
Other Land Buildings$114,396$127,104$241,500
Land$14,750-$14,750
Other Assets Org$72,491--
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David JohnsonExecutive DirectorFT$43,200$43,200

Board Members and Trustees

NameTitle
Ryan KohnPresident
Jason LillichVice President
Chad BumgartenDirector
Judy LarsonDirector
Lyndsey WheelerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$157,166
Program Service Revenue
$43,205
Investment Income
$0
Other Revenue
$-8,555
All Other Contributions
$67,611
Change in Net Assets
$-23,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,322
Salaries, Compensation, and Employee Benefits$74,941
Grants and Similar Amounts Paid$31,415
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$43,200--$43,200
Grants to Domestic Individuals$30,415--$30,415
Depreciation Depletion$30,294--$30,294
Occupancy$24,738--$24,738
Other Salaries and Wages$22,128--$22,128
Insurance$13,915--$13,915
Payroll Taxes$9,613--$9,613
Other Expenses$3,588--$3,588
All Other Expenses$2,978--$2,978
Advertising$2,613--$2,613
Grants to Domestic Orgs$1,000--$1,000
Travel$608--$608
Total Functional Expenses$215,678$0$0$215,678
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Lemmon Area Charitable and
EIN
36-3983577
Phone
6053745699
Address
100 3RD STREET WEST, LEMMON, SD 57638

Signing Officer

Name
David Johnson
Title
Executive Director
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
Mueller & Associates CPA LLC
Address
106 Main Ave, Lemmon, SD 57638
Preparer
Rosemary Mueller
Phone
6053743388
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IRS990/ReconcilationRevenueExpnssAmt0-23862
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0157166
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0118465
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0457952
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0113387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt024466
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0871436
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt030834
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0650
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0243
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt031727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt030834
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0650
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0243
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt031727
IRS990ScheduleA/InvestmentIncomeCYPct00.03510
IRS990ScheduleA/InvestmentIncomePYPct00.03090
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.96490
IRS990ScheduleA/PublicSupportPY509Pct00.96910
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IRS990ScheduleA/Total509Grp/TotalAmt0871436
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0903163
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0497878
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0270738
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0768616
IRS990ScheduleD/LandGrp/BookValueAmt014750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt014750
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0208884
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt172491
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ECONOMIC DEVELOPMENT PROPERTY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INVESTMENT IN CORGANI
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0127104
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0241500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0627024
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0281375
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IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TotalLiabilitiesGrp/EOYAmt01629
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01097868
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IRS990/TotalProgramServiceRevenueAmt043205
IRS990/TotalReportableCompFromOrgAmt043200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034650
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0191816
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01099497
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IRS990/TravelGrp/TotalAmt0608
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd0576381414
IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEMMON AREA CHARITABLE AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ECONOMIC DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0LEMM
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ReturnHeader/Filer/PhoneNum06053745699
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,099,497
Liabilities
$1,629
Net assets
$1,097,868
Revenue
$191,816
Expenses
$215,678
Net income
-$23,862
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.28$0.31$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.19$0.22$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$0.15$0.22$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.52$0.44$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.15$0.20$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.16$0.14$0.27$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.03$1.30$0.28$0.22$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$0.20$0.20$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.02$1.42$0.30$0.18$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$0.19$0.07$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.43$0.12$1.31$0.27$0.13$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.00$1.16$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.00$1.12$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$0.12