Civic Intelligence

Recreation Development Association

990 • Fiscal year 2022 • EIN 46-0282949

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 12, 2023

Organization Profile
PO Box 777Elk Point, SD 57025-0777

(605) 356-3098

Siviq Scores

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

Liabilities / Assets

76th percentile

0.29x

Higher debt load relative to assets than 76% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.48x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Net Margin

6th percentile

-28%

Higher net margin than 6% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-30%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$649,233

Down $146,868 (-18%) from 2021

Net Assets

Down

$460,238

Down $110,301 (-19%) from 2021

Liabilities

Down

$188,995

Down $36,567 (-16%) from 2021

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin6th percentile

Revenue

Down

$392,654

Down $169,700 (-30%) from 2021

Expenses

Up

$502,955

Up $143,758 (+40%) from 2021

Net Income

Down

-$110,301

Down $313,458 (-154%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2022

Assets$649,233
Liabilities$188,995
Net Assets$460,238
Open 2022 Filing

Operations Trend

Revenue Growth6th 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

2022

Revenue$392,654
Expenses$502,955
Net Income-$110,301
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 12, 2023
Return Version
2022v5.0
Gross Receipts
$525,361
Mission and Program Overview

Mission

Recreation oportunities in rural area

Golf course recreation facility for the rural community and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$577,983$550,943▼ $27,040
Rtn Earn Endowment Incm Other Fnds$570,539$460,238▼ $110,301
Cash and Non-Interest-Bearing Accounts$216,609$94,655▼ $121,954
Accounts Receivable$1,509$2,585▲ $1,076
Prepaid Expenses and Deferred Charges-$1,050-
Total Assets$796,101$649,233▼ $146,868
Liabilities
Mortgage Notes Payable Secured by Investment Property$207,221$180,011▼ $27,210
Accounts Payable and Accrued Expenses$18,341$8,984▼ $9,357
Total Liabilities$225,562$188,995▼ $36,567
Net Assets / Fund Balance
Total Net Assets Fund Balance$570,539$460,238▼ $110,301
Total Liabilities and Net Assets / Fund Balance$796,101$649,233▼ $146,868

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$501,292$751,619$1,252,911
Land$49,651-$49,651
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$132,709
Program Service Revenue
$59,050
Investment Income
$16
Other Revenue
$200,879
All Other Contributions
$7,480
Change in Net Assets
$-110,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$338,677
Salaries, Compensation, and Employee Benefits$164,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$151,592
Depreciation Depletion---$27,039
Fees for Services Other---$15,666
Payroll Taxes---$12,686
Insurance---$7,846
Fees for Services Accounting---$2,663
Other Expenses---$2,538
Advertising---$1,576
Total Functional Expenses$0$0$0$502,955
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
Jim Rupp
Title
Director
Phone
6053563098
Signed
2023-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darrell Stone
Formed
1965
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
20

Preparer

Firm
Elo Prof LLC
Address
110 W MAIN ST, ELK POINT, SD 57025-1214
Preparer
Terri L Post CPA
Phone
6053563374
Supplemental Narrative

Additional Explanations

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

“Recreation opportunities for the rural community and surrounding areas”

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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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ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$649,233
Liabilities
$188,995
Net assets
$460,238
Revenue
$392,654
Expenses
$502,955
Net income
-$110,301
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
2022Detailed filing. Detailed filing data is available for this year.$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