Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Brookings Summer Arts Festival
EIN 46-0375320 • 501(c)4 • Brookings, SD
Profile
To further the appreciation of arts
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Up$48,869
Up $6,804 (+16%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$48,869
Up $6,804 (+16%) from 2023
Revenue
Up$85,936
Up $9,154 (+12%) from 2023
Expenses
Up$79,134
Up $584 (+0.7%) from 2023
Net Income
Up$6,802
Up $8,570 (+485%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $48,869
- Liabilities
- -
- Net assets
- $48,869
- Revenue
- $85,936
- Expenses
- $79,134
- Net income
- $6,802
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $85,936
Mission and Program Overview
Mission
To further the appreciation of arts
Program Services
| Description | Grants | Expenses |
|---|---|---|
| A COMMITTEE OF APPROXIMATELY 50 PEOPLE IN OUR COMMUNITY ORGANIZE A TWO-DAY ARTS FESTIVAL TO PROMOTE APPRECIATION OF ART. THIS IS THE PREMIER ARTS FESTIVAL IN THE AREA. THE EVENT IS ATTENDED BY 50,000 TO 75,000 PEOPLE ANNUALLY. | - | $79,134 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BARB JOHNSON | Secretary | - | $0 | - | - |
| JEAN STOEBNER | Treasurer | - | $0 | - | - |
| KIM DOKKEN NELSON | Board Member | - | $0 | - | - |
| SHARI BUDAHL AVERY | Board Member | - | $0 | - | - |
| PHILLIP KELLER | Co-Chair | - | $0 | - | - |
| ERIN KELLER | Festival Co- | - | $0 | - | - |
| BRITTNEY GREEN | Board Member | - | $0 | - | - |
| DAVE HUEBNER | Board Member | - | $0 | - | - |
| JOSILYN ULVESTAD | Board Member | - | $0 | - | - |
| JOSH BAUMAN | Chair | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Brookings Summer Arts Festival
- EIN
- 46-0375320
- Phone
- 6056976404
- Address
- BOX 4, BROOKINGS, SD 57006
Signing Officer
- Name
- Jean Stoebner
- Title
- Treasurer
- Phone
- 6056976404
- Signed
- 2025-11-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Brian J Hildebrant CPA Pc
- Address
- 417 EIGHTH STREET SOUTH PO BOX 438, BROOKINGS, SD 57006
- Preparer
- Brian J Hildebrant
- Phone
- 6056976404
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 18,638 bags/banners 173 postage 640 information technology 2,383 insurance 3,731 booth expenses 75 event entertainment 16,957 historic area 1,507 hospitality 3,386 licenses 2,820 miscellaneous 1,246 program expenses 6,935 shirts 1,406 supplies 2,138 telephone 271 event wifi 1,512 total 63,818”
Form 990-ez, Part III, Line 28
“A committee of approximately 50 people in our community organize a two-day arts festival to promote appreciation of art. This is the premier arts festival in the area. The event is attended by 50,000 to 75,000 people annually.”
Raw XML Appendix124 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRIAN HILDEBRANT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6056976404 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 417 8TH STREET SO |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | PO BOX 438 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKINGS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57006 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 42067 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 48869 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 6802 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 42067 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 48869 |
| IRS990EZ/GrossReceiptsAmt | 0 | 85936 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 78 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 42067 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 48869 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 42067 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 48869 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 15316 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BARB JOHNSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JEAN STOEBNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KIM DOKKEN NELSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SHARI BUDAHL AVERY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PHILLIP KELLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ERIN KELLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | BRITTNEY GREEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | DAVE HUEBNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | JOSILYN ULVESTAD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JOSH BAUMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | CO-CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | FESTIVAL CO- |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | CHAIR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 63818 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO FURTHER THE APPRECIATION OF ARTS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 85858 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | A COMMITTEE OF APPROXIMATELY 50 PEOPLE IN OUR COMMUNITY ORGANIZE A TWO-DAY ARTS FESTIVAL TO PROMOTE APPRECIATION OF ART. THIS IS THE PREMIER ARTS FESTIVAL IN THE AREA. THE EVENT IS ATTENDED BY 50,000 TO 75,000 PEOPLE ANNUALLY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 79134 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 79134 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 79134 |
| IRS990EZ/TotalRevenueAmt | 0 | 85936 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.BSAF.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 18,638 BAGS/BANNERS 173 POSTAGE 640 INFORMATION TECHNOLOGY 2,383 INSURANCE 3,731 BOOTH EXPENSES 75 EVENT ENTERTAINMENT 16,957 HISTORIC AREA 1,507 HOSPITALITY 3,386 LICENSES 2,820 MISCELLANEOUS 1,246 PROGRAM EXPENSES 6,935 SHIRTS 1,406 SUPPLIES 2,138 TELEPHONE 271 EVENT WIFI 1,512 TOTAL 63,818 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COMMITTEE OF APPROXIMATELY 50 PEOPLE IN OUR COMMUNITY ORGANIZE A TWO-DAY ARTS FESTIVAL TO PROMOTE APPRECIATION OF ART. THIS IS THE PREMIER ARTS FESTIVAL IN THE AREA. THE EVENT IS ATTENDED BY 50,000 TO 75,000 PEOPLE ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEAN STOEBNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6056976404 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BROOKINGS SUMMER ARTS FESTIVAL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BROO |
| ReturnHeader/Filer/EIN | 0 | 460375320 |
| ReturnHeader/Filer/PhoneNum | 0 | 6056976404 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | BOX 4 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BROOKINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57006 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460382192 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BRIAN J HILDEBRANT CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 417 EIGHTH STREET SOUTH PO BOX 438 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BROOKINGS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57006 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6056976404 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN J HILDEBRANT |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T09:34:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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