Civic Intelligence

Recreation Development Association

990 • Fiscal year 2018 • EIN 46-0282949

Jan 01, 2018 to Dec 31, 2018 • Filed on May 16, 2019

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

0.43x

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

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

1.10x

Higher debt load relative to revenue than 86% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Net Margin

23rd percentile

-4.4%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Asset Growth

19th percentile

-4.9%

Faster asset growth than 19% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

1.7%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$694,590

Down $35,465 (-4.9%) from 2017

Net Assets

Down

$398,617

Down $11,960 (-2.9%) from 2017

Liabilities

Down

$295,973

Down $23,505 (-7.4%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin23rd percentile

Revenue

Up

$269,533

Up $4,475 (+1.7%) from 2017

Expenses

Down

$281,493

Down $11,982 (-4.1%) from 2017

Net Income

Up

-$11,960

Up $16,457 (+58%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2018

Assets$694,590
Liabilities$295,973
Net Assets$398,617
Open 2018 Filing

Operations Trend

Revenue Growth50th 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

2018

Revenue$269,533
Expenses$281,493
Net Income-$11,960
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 16, 2019
Return Version
2018v3.1
Gross Receipts
$345,301
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$719,561$675,176▼ $44,385
Rtn Earn Endowment Incm Other Fnds$410,577$398,617▼ $11,960
Cash and Non-Interest-Bearing Accounts$9,871$13,878▲ $4,007
Accounts Receivable$623$5,536▲ $4,913
Total Assets$730,055$694,590▼ $35,465
Liabilities
Mortgage Notes Payable Secured by Investment Property$310,971$288,853▼ $22,118
Accounts Payable and Accrued Expenses$8,507$7,120▼ $1,387
Total Liabilities$319,478$295,973▼ $23,505
Net Assets / Fund Balance
Total Net Assets Fund Balance$410,577$398,617▼ $11,960
Total Liabilities and Net Assets / Fund Balance$730,055$694,590▼ $35,465

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$520,096$90,502$610,598
Leasehold Improvements$63,846$245,245$309,091
Equipment$36,243$261,311$297,554
Land$49,651-$49,651
Other Land Buildings$5,340$34,533$39,873
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
Darrell StonePresident
Matt GoeringVice President
Ben IrlbeckDirector
SHANE O'CONNELLDirector
Todd LarsenDirector
Kelly HaberlingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$118,007
Program Service Revenue
$33,434
Investment Income
$7
Other Revenue
$118,085
Change in Net Assets
$-11,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,133
Salaries, Compensation, and Employee Benefits$138,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,915$12,768-$127,683
Depreciation Depletion$43,547$4,838-$48,385
Payroll Taxes$9,609$1,068-$10,677
Interest-$5,086-$5,086
Office Expenses-$4,759-$4,759
Information Technology$3,446$383-$3,829
Fees for Services Accounting-$2,024-$2,024
All Other Expenses$1,589$176-$1,765
Other Expenses$1,210$134-$1,344
Total Functional Expenses$237,977$43,516$0$281,493
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
Audit committee
No
Backup withholding compliance
Yes
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 12

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

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”

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
Darrell Stone
Title
President
Signed
2019-05-16
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
6
Employees
31

Preparer

Firm
Quam Berglin & Post Pc
Address
PO BOX 426, ELK POINT, SD 57025
Preparer
Terri L Post
Phone
6053563374
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS VOTED ON BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0730055
IRS990/TotalAssetsEOYAmt0694590
IRS990/TotalAssetsGrp/BOYAmt0730055
IRS990/TotalAssetsGrp/EOYAmt0694590
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0118007
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043516
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237977
IRS990/TotalFunctionalExpensesGrp/TotalAmt0281493
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0319478
IRS990/TotalLiabilitiesEOYAmt0295973
IRS990/TotalLiabilitiesGrp/BOYAmt0319478
IRS990/TotalLiabilitiesGrp/EOYAmt0295973
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0410577
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0398617
IRS990/TotalProgramServiceExpensesAmt0237977
IRS990/TotalProgramServiceRevenueAmt033434
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0269533
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0730055
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0694590
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/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARRELL STONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-16
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/FilingSecurityInformation/AtSubmissionCreationDeviceId09F6B7B1D00E9168C7CDC4882D83D24BC9772FBD7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId016D18DACC666521F0B8790004C10F78949CE1639
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.16.63.214
ReturnHeader/FilingSecurityInformation/IPDt02019-05-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:56:35
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/PreparationDt02019-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRI L POST
ReturnHeader/ReturnTs02019-05-16T12:24:04-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$694,590
Liabilities
$295,973
Net assets
$398,617
Revenue
$269,533
Expenses
$281,493
Net income
-$11,960
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
2018Detailed filing. Detailed filing data is available for this year.$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