Civic Intelligence

Recreation Development Association

EIN 46-0282949 • 501(c)7 • Elk Point, SD

Profile

Recreation oportunities in rural area

PO Box 777Elk Point, SD 57025-0777
Siviq Scores

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

Liabilities / Assets

73rd percentile

0.23x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.26x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

70th percentile

9.0%

Faster asset growth than 70% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

44%

Faster revenue growth than 91% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$586,289

Up $48,393 (+9.0%) from 2023

Liabilities

Down

$135,488

Down $34,698 (-20%) from 2023

Net Assets

Up

$450,801

Up $83,091 (+23%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin72nd percentile

Revenue

Up

$527,933

Up $160,566 (+44%) from 2023

Expenses

Down

$444,842

Down $15,053 (-3.3%) from 2023

Net Income

Up

$83,091

Up $175,619 (+190%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$1.0M$500K$0Assets 2011: $144,124Liabilities 2011: $91,914Net Assets 2011: $52,2102011Assets 2012: $447,601Liabilities 2012: $325,196Net Assets 2012: $122,4052012Assets 2013: $901,655Liabilities 2013: $407,545Net Assets 2013: $494,1102013Assets 2014: $861,381Liabilities 2014: $363,327Net Assets 2014: $498,0542014Assets 2015: $831,823Liabilities 2015: $349,090Net Assets 2015: $482,7332015Assets 2016: $776,160Liabilities 2016: $337,166Net Assets 2016: $438,9942016Assets 2017: $730,055Liabilities 2017: $319,478Net Assets 2017: $410,5772017Assets 2018: $694,590Liabilities 2018: $295,973Net Assets 2018: $398,6172018Assets 2019: $647,974Liabilities 2019: $287,340Net Assets 2019: $360,6342019Assets 2020: $619,669Liabilities 2020: $252,287Net Assets 2020: $367,3822020Assets 2021: $796,101Liabilities 2021: $225,562Net Assets 2021: $570,5392021Assets 2022: $649,233Liabilities 2022: $188,995Net Assets 2022: $460,2382022Assets 2023: $537,896Liabilities 2023: $170,186Net Assets 2023: $367,7102023Assets 2024: $586,289Liabilities 2024: $135,488Net Assets 2024: $450,8012024

Highlighted filing

2024

Assets$586,289
Liabilities$135,488
Net Assets$450,801
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $194,6642011Expenses 2012: $198,1182012Revenue 2013: $608,650Expenses 2013: $236,943Net Income 2013: $371,7072013Revenue 2014: $289,031Expenses 2014: $285,087Net Income 2014: $3,9442014Revenue 2015: $283,419Expenses 2015: $298,740Net Income 2015: -$15,3212015Revenue 2016: $281,418Expenses 2016: $325,157Net Income 2016: -$43,7392016Revenue 2017: $265,058Expenses 2017: $293,475Net Income 2017: -$28,4172017Revenue 2018: $269,533Expenses 2018: $281,493Net Income 2018: -$11,9602018Revenue 2019: $308,527Expenses 2019: $346,510Net Income 2019: -$37,9832019Revenue 2020: $334,137Expenses 2020: $327,389Net Income 2020: $6,7482020Revenue 2021: $562,354Expenses 2021: $359,197Net Income 2021: $203,1572021Revenue 2022: $392,654Expenses 2022: $502,955Net Income 2022: -$110,3012022Revenue 2023: $367,367Expenses 2023: $459,895Net Income 2023: -$92,5282023Revenue 2024: $527,933Expenses 2024: $444,842Net Income 2024: $83,0912024

Highlighted filing

2024

Revenue$527,933
Expenses$444,842
Net Income$83,091
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$586,289
Liabilities
$135,488
Net assets
$450,801
Revenue
$527,933
Expenses
$444,842
Net income
$83,091
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$1.35$4.51$5.28$4.45$0.83
2023Summary only. Only limited summary data is available for this year.$5.38$1.70$3.68$3.67$4.60$0.93
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.49$1.89$4.60$3.93$5.03$1.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.96$2.26$5.71$5.62$3.59$2.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.20$2.52$3.67$3.34$3.27$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.48$2.87$3.61$3.09$3.47$0.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.95$2.96$3.99$2.70$2.81$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.30$3.19$4.11$2.65$2.93$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.76$3.37$4.39$2.81$3.25$0.44
2015Detailed filing. Detailed filing data is available for this year.$8.32$3.49$4.83$2.83$2.99$0.15
2014Detailed filing. Detailed filing data is available for this year.$8.61$3.63$4.98$2.89$2.85$0.04
2013Detailed filing. Detailed filing data is available for this year.$9.02$4.08$4.94$6.09$2.37$3.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$3.25$1.22$1.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.92$0.52$1.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 31, 2025
Return Version
2024v5.0
Gross Receipts
$688,729
Mission and Program Overview

Mission

Recreation opportunities for the rural community and surrounding area

Golf course recreation facility for the rural community and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$526,707$503,618▼ $23,089
Rtn Earn Endowment Incm Other Fnds$367,710$450,801▲ $83,091
Cash and Non-Interest-Bearing Accounts$3,139$74,621▲ $71,482
Prepaid Expenses and Deferred Charges$8,050$8,050→ $0
Total Assets$537,896$586,289▲ $48,393
Liabilities
Mortgage Notes Payable Secured by Investment Property$155,068$134,180▼ $20,888
Accounts Payable and Accrued Expenses$5,078$1,238▼ $3,840
Deferred Revenue$10,040$70▼ $9,970
Total Liabilities$170,186$135,488▼ $34,698
Net Assets / Fund Balance
Total Net Assets Fund Balance$367,710$450,801▲ $83,091
Total Liabilities and Net Assets / Fund Balance$537,896$586,289▲ $48,393

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$453,967$798,944$1,252,911
Land$49,651-$49,651
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Bret ReedPresident
Ben IrlbeckDirector
Garret HolgateDirector
Kathleen ChicoineDirector
Rich HallDirector
Amanda BeringerSecretary
Justin HajekVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$260,558
Program Service Revenue
$74,650
Investment Income
$18
Other Revenue
$192,707
All Other Contributions
$21,338
Change in Net Assets
$83,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$284,748
Salaries, Compensation, and Employee Benefits$160,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$147,869
Depreciation Depletion---$23,089
Fees for Services Other---$19,842
Payroll Taxes---$12,225
Insurance---$8,611
Fees for Services Accounting---$2,124
Other Expenses---$1,620
Advertising---$865
Total Functional Expenses$0$0$0$444,842
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Page 6, Part VI, Line 11B

“Form 990 will be reviewed and approved by the governing board”

Form 990, Page 6, Part VI, Line 12C

“Board members are periodically asked before meetings regarding possible conflicts of interest”

Form 990, Page 6, Part VI, Line 15A

“Compensation is reviewed and voted on by the governing board”

Form 990, Page 6, Part VI, Line 19

“Documents made available to public upon request”

Filing and Contact Details

Filer

Filer Name
Recreation Development Association
EIN
46-0282949
Phone
6053563098
Address
PO BOX 777, ELK POINT, SD 57025-0777
Doing Business As
The Point Golf & Event Center

Signing Officer

Name
Bret Reed
Title
President
Phone
6053563098
Signed
2025-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bret Reed
Formed
1965
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
32

Preparer

Firm
Elo Prof LLC
Address
PO BOX 951, HURON, SD 57350
Preparer
Brandon R Telkamp CPA
Phone
6053528573
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Recreation opportunities for the rural community and surrounding areas”

Raw XML Appendix312 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED AND APPROVED BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE PERIODICALLY ASKED BEFORE MEETINGS REGARDING POSSIBLE CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED AND VOTED ON BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS MADE AVAILABLE TO PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0537896
IRS990/TotalAssetsEOYAmt0586289
IRS990/TotalAssetsGrp/BOYAmt0537896
IRS990/TotalAssetsGrp/EOYAmt0586289
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0260558
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0444842
IRS990/TotalGrossUBIAmt015963
IRS990/TotalLiabilitiesBOYAmt0170186
IRS990/TotalLiabilitiesEOYAmt0135488
IRS990/TotalLiabilitiesGrp/BOYAmt0170186
IRS990/TotalLiabilitiesGrp/EOYAmt0135488
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0367710
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0450801
IRS990/TotalProgramServiceRevenueAmt074650
IRS990/TotalRevenueGrp/ExclusionAmt018
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0251394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0527933
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015963
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0537896
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0586289
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRET REED
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06053563098
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RECREATION DEVELOPMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0RECR
ReturnHeader/Filer/EIN0460282949
ReturnHeader/Filer/PhoneNum06053563098
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 777
ReturnHeader/Filer/USAddress/CityNm0ELK POINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd0570250777
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460434947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELO PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 951
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057350
ReturnHeader/PreparerPersonGrp/PhoneNum06053528573
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDON R TELKAMP CPA
ReturnHeader/ReturnTs02025-05-20T10:50:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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