Civic Intelligence

Great Bear Recreation Park Inc

990 • Fiscal year 2023 • EIN 46-0417880

May 01, 2022 to Apr 30, 2023 • Filed on Aug 21, 2023

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

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

40th percentile

0.02x

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

70th percentile

24%

Higher net margin than 70% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

87th percentile

$158,010

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

94th percentile

81%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

86th percentile

56%

Faster revenue growth than 86% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,191,618

Up $531,502 (+81%) from 2022

Net Assets

Up

$1,141,015

Up $550,404 (+93%) from 2022

Liabilities

Down

$50,603

Down $18,902 (-27%) from 2022

Revenue

Up

$2,258,045

Up $809,044 (+56%) from 2022

Expenses

Up

$1,707,641

Up $352,068 (+26%) from 2022

Net Income

Up

$550,404

Up $456,976 (+489%) from 2022

Historical Trend

Balance Sheet Trend

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

2023

Assets$1,191,618
Liabilities$50,603
Net Assets$1,141,015

Operations Trend

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

2023

Revenue$2,258,045
Expenses$1,707,641
Net Income$550,404
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Aug 21, 2023
Return Version
2022v5.0
Gross Receipts
$2,428,375
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$372,766$883,125▲ $510,359
Land, Buildings, and Equipment, Net$153,309$166,891▲ $13,582
Prepaid Expenses and Deferred Charges$88,834$76,930▼ $11,904
Inventories for Sale or Use$22,620$21,452▼ $1,168
Accounts Receivable$7,519$10,456▲ $2,937
Cash and Non-Interest-Bearing Accounts$299$0▼ $299
Total Assets$660,116$1,191,618▲ $531,502
Other Assets Total$14,769$32,764▲ $17,995
Liabilities
Accounts Payable and Accrued Expenses$60,526$39,167▼ $21,359
Other Liabilities$8,979$11,436▲ $2,457
Total Liabilities$69,505$50,603▼ $18,902
Net Assets / Fund Balance
Net Assets With Donor Restrictions$590,611$1,141,015▲ $550,404
Total Net Assets Fund Balance$590,611$1,141,015▲ $550,404
Total Liabilities and Net Assets / Fund Balance$660,116$1,191,618▲ $531,502

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$166,891$272,501$439,392
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel Grider JrExecutive DirectorFT$50,000$108,010$158,010

Board Members and Trustees

NameTitle
Steve SanfordPresident
James SimkoVice President
Brett KollarsAsst Park Director
Brock DoubledeeBoard Member
Eric LundinBoard Member
Errin FrankmanBoard Member
Greg BlombergBoard Member
James GulsonBoard Member
Natile EisenbergBoard Member
Sarah SchulteBoard Member
Suzannah ReavesBoard Member
Don KearneyPark Director
Jim WhitcombTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,000
Program Service Revenue
$1,879,349
Investment Income
$1,323
Other Revenue
$337,373
All Other Contributions
$40,000
Change in Net Assets
$550,404

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,258,045
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$295,830
Total Revenue per Audited Statements
$2,553,875
Total Revenue per Form 990
$2,258,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,039,754
Other Expenses$667,887
Total Fundraising Expense$18,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$743,772$198,060$15,801$957,633
Insurance$112,029$29,037-$141,066
Advertising$77,854$26,536$1,753$106,143
Payroll Taxes$64,138$15,152$1,209$80,499
Office Expenses$56,725$14,703-$71,428
All Other Expenses$58,904$2,647-$61,551
Depreciation Depletion$44,073$4,897-$48,970
Other Expenses$44,975$11,710-$44,975
Fees for Services Accounting$11,773--$11,773
Travel$5,490$1,423-$6,913
Other Employee Benefits$649$811$162$1,622
Interest$132--$132
Total Functional Expenses$1,383,740$304,976$18,925$1,707,641

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,003,471
Expenses per Audited Statements$1,707,641
Total Expenses per Form 990$1,707,641
Expenses Not Reported on Form 990$295,830
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$9,613
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. James simko - 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
2023-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Sanford
Formed
1994
Legal Domicile
Sd
Voting Board Members
13
Independent Board Members
13
Employees
291
Volunteers
0

Preparer

Firm
Paceline Accounting Group 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 fee: 125,500 cost of sales reported net in other income on page 1: 170,330

Part XIII, Line 2D - Other

Rent expense: 125,500 cost of sales reported net in other income on page 1: 170,330

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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/NetAssetsOrFundBalancesBOYAmt0590611
IRS990/NetAssetsOrFundBalancesEOYAmt01141015
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0313873
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0313873
IRS990/NetUnrelatedBusTxblIncmAmt08400
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014703
IRS990/OfficeExpensesGrp/ProgramServicesAmt056725
IRS990/OfficeExpensesGrp/TotalAmt071428
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt014769
IRS990/OtherAssetsTotalGrp/EOYAmt032764
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0162
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0811
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0649
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01622
IRS990/OtherExpensesGrp/Desc0UNRELATED BUSINESS TAX
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3UNIFORMS & TRAINING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011710
IRS990/OtherExpensesGrp/ProgramServicesAmt02989
IRS990/OtherExpensesGrp/ProgramServicesAmt1105388
IRS990/OtherExpensesGrp/ProgramServicesAmt254849
IRS990/OtherExpensesGrp/ProgramServicesAmt344975
IRS990/OtherExpensesGrp/TotalAmt02989
IRS990/OtherExpensesGrp/TotalAmt1117098
IRS990/OtherExpensesGrp/TotalAmt254849
IRS990/OtherExpensesGrp/TotalAmt344975
IRS990/OtherLiabilitiesGrp/BOYAmt08979
IRS990/OtherLiabilitiesGrp/EOYAmt011436
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0SPONSORSHIP INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023500
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt023500
IRS990/OtherRevenueTotalAmt023500
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015801
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0198060
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0743772
IRS990/OtherSalariesAndWagesGrp/TotalAmt0957633
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01209
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015152
IRS990/PayrollTaxesGrp/ProgramServicesAmt064138
IRS990/PayrollTaxesGrp/TotalAmt080499
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt088834
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt076930
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/RelatedOrExemptFuncIncomeAmt01272192
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1484832
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2122325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01272192
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1484832
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2122325
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt060000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt029
IRS990/PYOtherExpensesAmt0593707
IRS990/PYOtherRevenueAmt0251341
IRS990/PYProgramServiceRevenueAmt01137631
IRS990/PYRevenuesLessExpensesAmt093428
IRS990/PYSalariesCompEmpBnftPaidAmt0761866
IRS990/PYTotalExpensesAmt01355573
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01449001
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0550404
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02194545
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0372766
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0883125
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/BookValueAmt0166891
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0272501
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0439392
IRS990ScheduleD/ExpensesNotReportedAmt0295830
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01707641
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt01823
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0295830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09613
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EVENT DEPOSITS
IRS990ScheduleD/OtherRevenueAmt0295830
IRS990ScheduleD/RevenueNotReportedAmt0295830
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02258045
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 FEE: 125,500 COST OF SALES REPORTED NET IN OTHER INCOME ON PAGE 1: 170,330
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4RENT EXPENSE: 125,500 COST OF SALES REPORTED NET IN OTHER INCOME ON PAGE 1: 170,330
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/TotalBookValueLandBuildingsAmt0166891
IRS990ScheduleD/TotalExpensesPerForm990Amt01707641
IRS990ScheduleD/TotalLiabilityAmt011436
IRS990ScheduleD/TotalRevenuePerForm990Amt02258045
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02553875
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02003471
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd01
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt050000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount0108010
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/TotalCompensationFilingOrgAmt0158010
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. JAMES SIMKO - 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

Document Assets

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Filings

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
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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