Civic Intelligence

Great Bear Recreation Park Inc

990 • Fiscal year 2021 • EIN 46-0417880

May 01, 2020 to Apr 30, 2021 • Filed on Aug 23, 2021

Organization ProfileWWW.GREATBEARPARK.COM
2401 West 49th StreetSioux Falls, SD 57106

(605) 361-1456

Siviq Scores

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

Liabilities / Assets

51st percentile

0.05x

Higher debt load relative to assets than 51% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

40th percentile

0.02x

Higher debt load relative to revenue than 40% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Net Margin

64th percentile

25%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

89th percentile

$158,268

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Asset Growth

95th percentile

100%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$719,860

Up $359,480 (+100%) from 2020

Net Assets

Up

$684,641

Up $362,418 (+112%) from 2020

Liabilities

Down

$35,219

Down $2,938 (-7.7%) from 2020

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin64th percentile

Revenue

Up

$1,478,478

Up $255,713 (+21%) from 2020

Expenses

Up

$1,116,060

Up $39,241 (+3.6%) from 2020

Net Income

Up

$362,418

Up $216,472 (+148%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $434,317Liabilities 2011: $51,698Net Assets 2011: $382,6192011Assets 2012: $417,953Liabilities 2012: $34,720Net Assets 2012: $383,2332012Assets 2013: $493,800Liabilities 2013: $34,358Net Assets 2013: $459,4422013Assets 2014: $593,853Liabilities 2014: $23,722Net Assets 2014: $570,1312014Assets 2015: $965,420Liabilities 2015: $338,797Net Assets 2015: $626,6232015Assets 2016: $147,664Liabilities 2016: $101,308Net Assets 2016: $46,3562016Assets 2017: $166,129Liabilities 2017: $94,186Net Assets 2017: $71,9432017Assets 2018: $216,755Liabilities 2018: $21,327Net Assets 2018: $195,4282018Assets 2019: $226,515Liabilities 2019: $43,889Net Assets 2019: $182,6262019Assets 2020: $360,380Liabilities 2020: $38,157Net Assets 2020: $322,2232020Assets 2021: $719,860Liabilities 2021: $35,219Net Assets 2021: $684,6412021Assets 2022: $660,116Liabilities 2022: $69,505Net Assets 2022: $590,6112022Assets 2023: $1,191,618Liabilities 2023: $50,603Net Assets 2023: $1,141,0152023Assets 2024: $1,052,717Liabilities 2024: $57,724Net Assets 2024: $994,9932024Assets 2025: $1,334,376Liabilities 2025: $169,086Net Assets 2025: $1,165,2902025

Highlighted filing

2021

Assets$719,860
Liabilities$35,219
Net Assets$684,641
Open 2021 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $888,2462011Expenses 2012: $819,9612012Expenses 2013: $856,9482013Revenue 2014: $1,003,372Expenses 2014: $892,683Net Income 2014: $110,6892014Revenue 2015: $958,256Expenses 2015: $901,764Net Income 2015: $56,4922015Revenue 2016: $973,815Expenses 2016: $873,030Net Income 2016: $100,7852016Revenue 2017: $872,484Expenses 2017: $811,394Net Income 2017: $61,0902017Revenue 2018: $1,012,271Expenses 2018: $884,444Net Income 2018: $127,8272018Revenue 2019: $986,757Expenses 2019: $999,559Net Income 2019: -$12,8022019Revenue 2020: $1,222,765Expenses 2020: $1,076,819Net Income 2020: $145,9462020Revenue 2021: $1,478,478Expenses 2021: $1,116,060Net Income 2021: $362,4182021Revenue 2022: $1,449,001Expenses 2022: $1,355,573Net Income 2022: $93,4282022Revenue 2023: $2,258,045Expenses 2023: $1,707,641Net Income 2023: $550,4042023Revenue 2024: $1,124,059Expenses 2024: $1,255,221Net Income 2024: -$131,1622024Revenue 2025: $1,855,328Expenses 2025: $1,685,031Net Income 2025: $170,2972025

Highlighted filing

2021

Revenue$1,478,478
Expenses$1,116,060
Net Income$362,418
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2020 to Apr 30, 2021
Signed
Aug 23, 2021
Return Version
2020v4.1
Gross Receipts
$1,565,991
Mission and Program Overview

Mission

To provide support and help to promote national and international winter sports with regard to competition, training, and education.

Operate winter recreation park for city of sioux falls

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$420,831-
Land, Buildings, and Equipment, Net$77,267$75,136▼ $2,131
Prepaid Expenses and Deferred Charges$48,084$69,883▲ $21,799
Inventories for Sale or Use$22,693$21,338▼ $1,355
Accounts Receivable$6,855$7,460▲ $605
Cash and Non-Interest-Bearing Accounts$193,222$490▼ $192,732
Total Assets$360,380$719,860▲ $359,480
Other Assets Total$12,259$124,722▲ $112,463
Liabilities
Accounts Payable and Accrued Expenses$27,155$30,030▲ $2,875
Other Liabilities$11,002$5,189▼ $5,813
Total Liabilities$38,157$35,219▼ $2,938
Net Assets / Fund Balance
Net Assets With Donor Restrictions$322,223$684,641▲ $362,418
Total Net Assets Fund Balance$322,223$684,641▲ $362,418
Total Liabilities and Net Assets / Fund Balance$360,380$719,860▲ $359,480

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$75,136$189,315$264,451
Other Assets Org$124,722--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel Grider JrExecutive DirectorFT$50,000$108,268$158,268

Board Members and Trustees

NameTitle
Steve SanfordPresident
Brock DoubledeeBoard Member
Don KearneyBoard Member
Eric LundinBoard Member
Errin FrankmanBoard Member
Greg BlombergBoard Member
James GulsonBoard Member
Jamie SimkoBoard Member
Kelby MierasBoard Member
Jim WhitcombTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,785
Program Service Revenue
$1,189,881
Investment Income
$24
Other Revenue
$197,788
Change in Net Assets
$362,418

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,478,478
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$176,513
Total Revenue per Audited Statements
$1,654,991
Total Revenue per Form 990
$1,478,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$585,196
Other Expenses$530,864
Total Fundraising Expense$20,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$375,468$150,382$15,827$541,677
Advertising$82,372$28,577$3,357$114,306
Office Expenses$64,179$24,700-$88,879
Insurance$62,503$24,055-$86,558
Payroll Taxes$29,317$11,504$1,211$42,032
Other Expenses$35,095$9,555-$35,095
All Other Expenses$31,761$1,011-$32,772
Depreciation Depletion$25,007$2,779-$27,786
Fees for Services Accounting$11,672--$11,672
Other Employee Benefits$595$743$149$1,487
Interest$208--$208
Total Functional Expenses$842,210$253,306$20,544$1,116,060

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,292,573
Expenses per Audited Statements$1,116,060
Total Expenses per Form 990$1,116,060
Expenses Not Reported on Form 990$176,513
Expenses Not Reported on Financial Statements$0
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
Event Deposits$3,900
Governance and Compliance

Governance Checklist

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

“The directors review the internal financial statements at a regular meeting before the form 990 is prepared to cover any questions. One of the officers then signs and files the return after preparation.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy covers board members and officers. Disclosure of a conflict of interest is made by the member before the board when a pending matter arises.”

Form 990, Part VI, Section B, Line 15A

“Board of directors determines executive director compensation annually based on comparables and performance results.”

Form 990, Part VI, Section C, Line 19

“The forms are available to public upon request.”

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

“Steve sanford - 2401 west 49th street, sioux falls, sd 57106. Jim whitcomb - 2401 west 49th street, sioux falls, sd 57106.”

Filing and Contact Details

Filer

Filer Name
Great Bear Management Inc
EIN
46-0417880
Phone
6053611456
Address
2401 WEST 49TH STREET, SIOUX FALLS, SD 57106

Signing Officer

Name
Steve Sanford
Title
President
Phone
6053611456
Signed
2021-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Sanford
Formed
1994
Legal Domicile
Sd
Voting Board Members
10
Independent Board Members
10
Employees
260
Volunteers
0

Preparer

Firm
Thurman Comes Foley & Co Llp
Address
416 SOUTH SECOND AVENUE, SIOUX FALLS, SD 57104-6904
Preparer
Cathy Harr
Phone
6053312550
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Part x, line 2: the organization has adopted the provisions of fasb asc 740-10 (previously financial interpretation no. 48, accounting for uncertainty in income taxes), on may 1, 2009. The implementation of this standard had no impact on the financial statements. The unrecognized tax benefit accrual was zero. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Management fee cost of food and beverage used”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses cost of food and beverage used”

Part XII, Line 2D - Other

“Management feee: 89,000 cost of sales reported net in other income on page 1: 87,513”

Part XIII, Line 2D - Other

“Rent expense: 89,000 cost of sales reported net in other income on page 1: 87,513”

Raw XML AppendixShowing 400 of 464 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt027155
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030030
IRS990/AccountsReceivableGrp/BOYAmt06855
IRS990/AccountsReceivableGrp/EOYAmt07460
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATE WINTER RECREATION PARK FOR CITY OF SIOUX FALLS
IRS990/AdvertisingGrp/FundraisingAmt03357
IRS990/AdvertisingGrp/ManagementAndGeneralAmt028577
IRS990/AdvertisingGrp/ProgramServicesAmt082372
IRS990/AdvertisingGrp/TotalAmt0114306
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01011
IRS990/AllOtherExpensesGrp/ProgramServicesAmt031761
IRS990/AllOtherExpensesGrp/TotalAmt032772
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06053674309
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02401 WEST 49TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SIOUX FALLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057106
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0193222
IRS990/CashNonInterestBearingGrp/EOYAmt0490
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt087513
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt090785
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt024
IRS990/CYOtherExpensesAmt0530864
IRS990/CYOtherRevenueAmt0197788
IRS990/CYProgramServiceRevenueAmt01189881
IRS990/CYRevenuesLessExpensesAmt0362418
IRS990/CYSalariesCompEmpBnftPaidAmt0585196
IRS990/CYTotalExpensesAmt01116060
IRS990/CYTotalFundraisingExpenseAmt020544
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01478478
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02779
IRS990/DepreciationDepletionGrp/ProgramServicesAmt025007
IRS990/DepreciationDepletionGrp/TotalAmt027786
IRS990/Desc0THE CORPORATION HAS PROVIDED SUPPORT AND HELPED TO PROMOTE NATIONAL AND INTERNATIONAL WINTER SPORTS WITH REGARD TO COMPETITION, TRAINING & EDUCATION (EG. SPECIAL OLYMPICS,ETC). IT HAS ALSO HELPED TO SUPPORT OTHER RELATED LOCAL ACTIVITIES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0322223
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0684641
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0260
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0842210
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt011672
IRS990/FeesForServicesAccountingGrp/TotalAmt011672
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
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/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE SANFORD
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM WHITCOMB
IRS990/Form990PartVIISectionAGrp/PersonNm2KELBY MIERAS
IRS990/Form990PartVIISectionAGrp/PersonNm3ERIC LUNDIN
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES GULSON
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMIE SIMKO
IRS990/Form990PartVIISectionAGrp/PersonNm6GREG BLOMBERG
IRS990/Form990PartVIISectionAGrp/PersonNm7ERRIN FRANKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8BROCK DOUBLEDEE
IRS990/Form990PartVIISectionAGrp/PersonNm9DON KEARNEY
IRS990/Form990PartVIISectionAGrp/PersonNm10DANIEL GRIDER JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10158268
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt090785
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01565991
IRS990/GrossSalesOfInventoryAmt0267801
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt024055
IRS990/InsuranceGrp/ProgramServicesAmt062503
IRS990/InsuranceGrp/TotalAmt086558
IRS990/InterestGrp/ProgramServicesAmt0208
IRS990/InterestGrp/TotalAmt0208
IRS990/InventoriesForSaleOrUseGrp/BOYAmt022693
IRS990/InventoriesForSaleOrUseGrp/EOYAmt021338
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt024
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0189315
IRS990/LandBldgEquipBasisNetGrp/BOYAmt077267
IRS990/LandBldgEquipBasisNetGrp/EOYAmt075136
IRS990/LandBldgEquipCostOrOtherBssAmt0264451
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE SUPPORT AND HELP TO PROMOTE NATIONAL AND INTERNATIONAL WINTER SPORTS WITH REGARD TO COMPETITION, TRAINING, AND EDUCATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0322223
IRS990/NetAssetsOrFundBalancesEOYAmt0684641
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0180288
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0180288
IRS990/NetUnrelatedBusTxblIncmAmt06000
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024700
IRS990/OfficeExpensesGrp/ProgramServicesAmt064179
IRS990/OfficeExpensesGrp/TotalAmt088879
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012259
IRS990/OtherAssetsTotalGrp/EOYAmt0124722
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0149
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0743
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0595
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01487
IRS990/OtherExpensesGrp/Desc0UNRELATED BUSINESS TAX
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09555
IRS990/OtherExpensesGrp/ProgramServicesAmt01289
IRS990/OtherExpensesGrp/ProgramServicesAmt185993
IRS990/OtherExpensesGrp/ProgramServicesAmt236751
IRS990/OtherExpensesGrp/ProgramServicesAmt335095
IRS990/OtherExpensesGrp/TotalAmt01289
IRS990/OtherExpensesGrp/TotalAmt195548
IRS990/OtherExpensesGrp/TotalAmt236751
IRS990/OtherExpensesGrp/TotalAmt335095
IRS990/OtherLiabilitiesGrp/BOYAmt011002
IRS990/OtherLiabilitiesGrp/EOYAmt05189
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0SPONSORSHIP INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017500
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt017500
IRS990/OtherRevenueTotalAmt017500
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015827
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0150382
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0375468
IRS990/OtherSalariesAndWagesGrp/TotalAmt0541677
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01211
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011504
IRS990/PayrollTaxesGrp/ProgramServicesAmt029317
IRS990/PayrollTaxesGrp/TotalAmt042032
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt048084
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt069883
IRS990/PrincipalOfficerNm0STEVE SANFORD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/Desc0SKI LIFT
IRS990/ProgramServiceRevenueGrp/Desc1SKI RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2SKI SCHOOL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0844681
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1276696
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt268504
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0844681
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1276696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt268504
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt047300
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt044
IRS990/PYOtherExpensesAmt0478059
IRS990/PYOtherRevenueAmt0220332
IRS990/PYProgramServiceRevenueAmt0955089
IRS990/PYRevenuesLessExpensesAmt0145946
IRS990/PYSalariesCompEmpBnftPaidAmt0598760
IRS990/PYTotalExpensesAmt01076819
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01222765
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0362418
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01370193
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0420831
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt075136
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0189315
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0264451
IRS990ScheduleD/ExpensesNotReportedAmt0176513
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01116060
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt01289
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0124722
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CITY PARK IMPROVEMENTS
IRS990ScheduleD/OtherExpensesIncludedAmt0176513
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EVENT DEPOSITS
IRS990ScheduleD/OtherRevenueAmt0176513
IRS990ScheduleD/RevenueNotReportedAmt0176513
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01478478
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), ON MAY 1, 2009. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE FINANCIAL STATEMENTS. THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT FEE COST OF FOOD AND BEVERAGE USED
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES COST OF FOOD AND BEVERAGE USED
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT FEEE: 89,000 COST OF SALES REPORTED NET IN OTHER INCOME ON PAGE 1: 87,513
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4RENT EXPENSE: 89,000 COST OF SALES REPORTED NET IN OTHER INCOME ON PAGE 1: 87,513
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XIII, LINE 2D - OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075136
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0124722
IRS990ScheduleD/TotalExpensesPerForm990Amt01116060
IRS990ScheduleD/TotalLiabilityAmt05189
IRS990ScheduleD/TotalRevenuePerForm990Amt01478478
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01654991
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01292573
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd01
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt050000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount0108268
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DANIEL GRIDER JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0158268
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR (ED) SHALL RECEIVE A SALARY OF $50,000 PER YEAR TO BE PAID IN EQUAL MONTHLY INSTALLMENTS. THE ED MAY RECEIVE AN ANNUAL DISCRETIONARY BONUS AS, IF AND WHEN AUTHORIZED AND DECLARED BY THE BOARD NOT TO EXCEED 15% OF THE ED'S SALARY. ACCOUNTING FOR THE INCOME AND EXPENSES OF THE FOOD AND BEVERAGE OPERATION ("F&B") SHALL BE SEPARATELY MAINTAINED. AS ADDITIONAL COMPENSATION, THE ED SHALL RECEIVE THE EXCESS, IF ANY, OF AFTER-SALES TAX F&B GROSS REVENUE ("NET F&B REVENUE") OVER THE SUM OF (I) F&B INVENTORY COSTS, PLUS (II) F&B LABOR COSTS, PLUS (III) F&B PAYROLL TAXES, PLUS (IV) 20% OF NET F&B REVENUE UP TO $110,000 PER YEAR, AND PLUS (V) 10% OF NET F&B REVENUE OVER $110,000 PER YEAR.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1AS ADDITIONAL COMPENSATION, THE ED SHALL RECEIVE THE EXCESS, IF ANY, OF AFTER-SALES TAX F&B GROSS REVENUE ("NET F&B REVENUE") OVER THE SUM OF (I) F&B INVENTORY COSTS, PLUS (II) F&B LABOR COSTS, PLUS (III) F&B PAYROLL TAXES, PLUS (IV) 20% OF NET F&B REVENUE UP TO $110,000 PER YEAR, AND PLUS (V) 10% OF NET F&B REVENUE OVER $110,000 PER YEAR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 6
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DIRECTORS REVIEW THE INTERNAL FINANCIAL STATEMENTS AT A REGULAR MEETING BEFORE THE FORM 990 IS PREPARED TO COVER ANY QUESTIONS. ONE OF THE OFFICERS THEN SIGNS AND FILES THE RETURN AFTER PREPARATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS AND OFFICERS. DISCLOSURE OF A CONFLICT OF INTEREST IS MADE BY THE MEMBER BEFORE THE BOARD WHEN A PENDING MATTER ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS DETERMINES EXECUTIVE DIRECTOR COMPENSATION ANNUALLY BASED ON COMPARABLES AND PERFORMANCE RESULTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORMS ARE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STEVE SANFORD - 2401 WEST 49TH STREET, SIOUX FALLS, SD 57106. JIM WHITCOMB - 2401 WEST 49TH STREET, SIOUX FALLS, SD 57106.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0360380
IRS990/TotalAssetsEOYAmt0719860
IRS990/TotalAssetsGrp/BOYAmt0360380
IRS990/TotalAssetsGrp/EOYAmt0719860
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt090785
IRS990/TotalEmployeeCnt0260
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020544
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0253306

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$719,860
Liabilities
$35,219
Net assets
$684,641
Revenue
$1,478,478
Expenses
$1,116,060
Net income
$362,418
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.17$1.17$1.86$1.69$0.17
2024Summary only. Only limited summary data is available for this year.$1.05$0.06$0.99$1.12$1.26$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.05$1.14$2.26$1.71$0.55
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.07$0.59$1.45$1.36$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.68$1.48$1.12$0.36
2020Summary only. Only limited summary data is available for this year.$0.36$0.04$0.32$1.22$1.08$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.04$0.18$0.99$1.00$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.02$0.20$1.01$0.88$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.09$0.07$0.87$0.81$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.10$0.05$0.97$0.87$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.34$0.63$0.96$0.90$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.02$0.57$1.00$0.89$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.03$0.46$0.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.03$0.38$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.05$0.38$0.89