Civic Intelligence

Recreation Development Association

990 • Fiscal year 2020 • EIN 46-0282949

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 17, 2021

Organization Profile
PO Box 777Elk Point, SD 57025

(605) 356-3098

Siviq Scores

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

Liabilities / Assets

80th percentile

0.41x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

78th percentile

0.76x

Higher debt load relative to revenue than 78% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Net Margin

44th percentile

2.0%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Asset Growth

23rd percentile

-4.4%

Faster asset growth than 23% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

8.3%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$619,669

Down $28,305 (-4.4%) from 2019

Net Assets

Up

$367,382

Up $6,748 (+1.9%) from 2019

Liabilities

Down

$252,287

Down $35,053 (-12%) from 2019

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin44th percentile

Revenue

Up

$334,137

Up $25,610 (+8.3%) from 2019

Expenses

Down

$327,389

Down $19,121 (-5.5%) from 2019

Net Income

Up

$6,748

Up $44,731 (+118%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$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

2020

Assets$619,669
Liabilities$252,287
Net Assets$367,382
Open 2020 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$334,137
Expenses$327,389
Net Income$6,748
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 17, 2021
Return Version
2020v4.1
Gross Receipts
$428,519
Mission and Program Overview

Mission

Recreation opportunities for the rural community and surrounding area

Golf course recreation facility for rural community and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$644,941$607,852▼ $37,089
Rtn Earn Endowment Incm Other Fnds$360,634$367,382▲ $6,748
Cash and Non-Interest-Bearing Accounts-$10,770-
Accounts Receivable$3,033$1,047▼ $1,986
Total Assets$647,974$619,669▼ $28,305
Liabilities
Mortgage Notes Payable Secured by Investment Property$261,643$234,432▼ $27,211
Accounts Payable and Accrued Expenses$25,697$17,855▼ $7,842
Total Liabilities$287,340$252,287▼ $35,053
Net Assets / Fund Balance
Total Net Assets Fund Balance$360,634$367,382▲ $6,748
Total Liabilities and Net Assets / Fund Balance$647,974$619,669▼ $28,305

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$489,084$121,514$610,598
Leasehold Improvements$50,704$258,387$309,091
Equipment$18,411$274,938$293,349
Land$49,651-$49,651
Other Land Buildings$2$39,871$39,873
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Darrell StonePresident
Matt GoeringVice President
Ben IrlbeckDirector
Bret ReedDirector
Jim RuppDirector
SHANE O'CONNELLDirector
Emily WellsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$144,871
Program Service Revenue
$74,851
Investment Income
$12
Other Revenue
$114,403
Change in Net Assets
$6,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,237
Salaries, Compensation, and Employee Benefits$133,152
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,675$12,297-$122,972
Depreciation Depletion$33,380$3,709-$37,089
Payroll Taxes$9,162$1,018-$10,180
Other Expenses$8,007$890-$8,897
Office Expenses-$8,751-$8,751
Insurance$5,569$619-$6,188
Information Technology$3,717$413-$4,130
Fees for Services Accounting-$2,464-$2,464
All Other Expenses$1,982$220-$2,202
Advertising$793$88-$881
Total Functional Expenses$288,001$39,388$0$327,389
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
Federal income taxes-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Tax return documents will be reviewed by the governing board either before or after submission”

Form 990, Part VI, Section B, Line 15

“Compensation is voted on by the governing board”

Form 990, Part VI, Section C, Line 19

“Documents are made available to the public upon request”

Form 990, Part VI, Section B, Line 12

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

Filing and Contact Details

Filer

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

Signing Officer

Name
041321
Title
President
Signed
2021-04-17
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
23

Preparer

Firm
Quam Berglin & Post Pc
Address
PO BOX 426, ELK POINT, SD 57025
Preparer
Terri L Post
Phone
6053563374
Raw XML Appendix385 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025697
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017855
IRS990/AccountsReceivableGrp/BOYAmt03033
IRS990/AccountsReceivableGrp/EOYAmt01047
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0GOLF COURSE RECREATION FACILITY FOR RURAL COMMUNITY AND SURROUNDING AREA
IRS990/AdvertisingGrp/ManagementAndGeneralAmt088
IRS990/AdvertisingGrp/ProgramServicesAmt0793
IRS990/AdvertisingGrp/TotalAmt0881
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0220
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01982
IRS990/AllOtherExpensesGrp/TotalAmt02202
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DEB McCREARY
IRS990/BooksInCareOfDetail/PhoneNum06053563098
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 777
IRS990/BooksInCareOfDetail/USAddress/CityNm0ELK POINT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057025
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt010770
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt012256
IRS990/CostOfGoodsSoldAmt094382
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0144871
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012
IRS990/CYOtherExpensesAmt0194237
IRS990/CYOtherRevenueAmt0114403
IRS990/CYProgramServiceRevenueAmt074851
IRS990/CYRevenuesLessExpensesAmt06748
IRS990/CYSalariesCompEmpBnftPaidAmt0133152
IRS990/CYTotalExpensesAmt0327389
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0334137
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03709
IRS990/DepreciationDepletionGrp/ProgramServicesAmt033380
IRS990/DepreciationDepletionGrp/TotalAmt037089
IRS990/Desc0GOLF COURSE RECREATION FACILITY FOR RURAL COMMUNITY AND SURROUNDING AREA SERVING SEVERAL THOUSAND PEOPLE
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0THE POINT GOLF & EVENT CENTER
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt023
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0288001
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02464
IRS990/FeesForServicesAccountingGrp/TotalAmt02464
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6000.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JIM RUPP
IRS990/Form990PartVIISectionAGrp/PersonNm1DARRELL STONE
IRS990/Form990PartVIISectionAGrp/PersonNm2MATT GOERING
IRS990/Form990PartVIISectionAGrp/PersonNm3EMILY WELLS
IRS990/Form990PartVIISectionAGrp/PersonNm4SHANE O'CONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm5BEN IRLBECK
IRS990/Form990PartVIISectionAGrp/PersonNm6BRET REED
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01965
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt012256
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt045111
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0428519
IRS990/GrossReceiptsForPublicUseAmt031750
IRS990/GrossRentsGrp/PersonalAmt010896
IRS990/GrossRentsGrp/RealAmt020854
IRS990/GrossSalesOfInventoryAmt0177035
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0413
IRS990/InformationTechnologyGrp/ProgramServicesAmt03717
IRS990/InformationTechnologyGrp/TotalAmt04130
IRS990/InitiationFeesAndCapContriAmt087504
IRS990/InsuranceGrp/ManagementAndGeneralAmt0619
IRS990/InsuranceGrp/ProgramServicesAmt05569
IRS990/InsuranceGrp/TotalAmt06188
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt012
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0694710
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0644941
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0607852
IRS990/LandBldgEquipCostOrOtherBssAmt01302562
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt087504
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0RECREATION OPORTUNITIES IN RURAL AREA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0261643
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0234432
IRS990/NetAssetsOrFundBalancesBOYAmt0360634
IRS990/NetAssetsOrFundBalancesEOYAmt0367382
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt072753
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt082653
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt09900
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt029025
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt031750
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt02725
IRS990/NetUnrelatedBusTxblIncmAmt0-21020
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08751
IRS990/OfficeExpensesGrp/TotalAmt08751
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1TAXES
IRS990/OtherExpensesGrp/Desc2COURSE MAINTENANCE
IRS990/OtherExpensesGrp/Desc3LICENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02187
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16732
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2890
IRS990/OtherExpensesGrp/ProgramServicesAmt019677
IRS990/OtherExpensesGrp/ProgramServicesAmt195039
IRS990/OtherExpensesGrp/ProgramServicesAmt28007
IRS990/OtherExpensesGrp/TotalAmt021864
IRS990/OtherExpensesGrp/TotalAmt16732
IRS990/OtherExpensesGrp/TotalAmt295039
IRS990/OtherExpensesGrp/TotalAmt38897
IRS990/OtherOrganizationDsc0ASSOCIATION
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012297
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0110675
IRS990/OtherSalariesAndWagesGrp/TotalAmt0122972
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01018
IRS990/PayrollTaxesGrp/ProgramServicesAmt09162
IRS990/PayrollTaxesGrp/TotalAmt010180
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0DARRELL STONE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/Desc0GREEN FEES
IRS990/ProgramServiceRevenueGrp/Desc1DRIVING RANGE/MISC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072432
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12419
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072432
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12419
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0115822
IRS990/PYInvestmentIncomeAmt016
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0182524
IRS990/PYOtherRevenueAmt0129551
IRS990/PYProgramServiceRevenueAmt063138
IRS990/PYRevenuesLessExpensesAmt0-37983
IRS990/PYSalariesCompEmpBnftPaidAmt0163986
IRS990/PYTotalExpensesAmt0346510
IRS990/PYTotalRevenueAmt0308527
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06748
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt010896
IRS990/RentalIncomeOrLossGrp/RealAmt020854
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0360634
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0367382
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0489084
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0121514
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0610598
IRS990ScheduleD/EquipmentGrp/BookValueAmt018411
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0274938
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0293349
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt049651
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt049651
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt050704
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0258387
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0309091
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039871
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt039873
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0607852
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN DOCUMENTS WILL BE REVIEWED BY THE GOVERNING BOARD EITHER BEFORE OR AFTER SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS VOTED ON BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE PERIODICALLY ASKED BEFORE MEETINGS REGARDING POSSIBLE CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0647974
IRS990/TotalAssetsEOYAmt0619669
IRS990/TotalAssetsGrp/BOYAmt0647974
IRS990/TotalAssetsGrp/EOYAmt0619669
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0144871
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039388
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0288001
IRS990/TotalFunctionalExpensesGrp/TotalAmt0327389
IRS990/TotalGrossUBIAmt012625
IRS990/TotalLiabilitiesBOYAmt0287340
IRS990/TotalLiabilitiesEOYAmt0252287
IRS990/TotalLiabilitiesGrp/BOYAmt0287340
IRS990/TotalLiabilitiesGrp/EOYAmt0252287
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0360634
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0367382
IRS990/TotalProgramServiceExpensesAmt0288001
IRS990/TotalProgramServiceRevenueAmt074851
IRS990/TotalRevenueGrp/ExclusionAmt012
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0176629
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0334137
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt012625
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0647974
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0619669
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 777
IRS990/USAddress/CityNm0ELK POINT
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057025
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0041321
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-17
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/ZIPCd057025
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUAM BERGLIN & POST PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 426
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELK POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057025
ReturnHeader/PreparerPersonGrp/PhoneNum06053563374
ReturnHeader/PreparerPersonGrp/PreparationDt02021-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRI L POST
ReturnHeader/ReturnTs02021-04-17T12:59:30-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DARRELL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STONE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$619,669
Liabilities
$252,287
Net assets
$367,382
Revenue
$334,137
Expenses
$327,389
Net income
$6,748
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
2020Detailed filing. Detailed filing data is available for this year.$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