Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
EIN 46-0420571 • 501(c)3 • Brookings, SD
Profile
The Brookings Area Transit Authority was established to provide public transportation activities and operations for all citizens of the Brookings area of South Dakota.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
Liabilities / Revenue
48th percentile
Higher debt load relative to revenue than 48% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Assets
Up$5,255,859
Up $2,606,037 (+98%) from 2023
Liabilities
Up$635,966
Up $542,311 (+579%) from 2023
Net Assets
Up$4,619,893
Up $2,063,726 (+81%) from 2023
Revenue
Up$4,486,627
Up $2,422,195 (+117%) from 2023
Expenses
Up$2,422,901
Up $433,308 (+22%) from 2023
Net Income
Up$2,063,726
Up $1,988,887 (+2658%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The Brookings Area Transit Authority was established to provide public transportation activities and operations for all citizens of the Brookings area of South Dakota.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $750,355 | $2,459,883 | ▲ $1,709,528 |
| Cash and Non-Interest-Bearing Accounts | $1,566,374 | $1,305,623 | ▼ $260,751 |
| Pledges and Grants Receivable | $173,283 | $463,935 | ▲ $290,652 |
| Accounts Receivable | $43,173 | $84,771 | ▲ $41,598 |
| Prepaid Expenses and Deferred Charges | $18,410 | $18,410 | → $0 |
| Total Assets | $2,649,822 | $5,255,859 | ▲ $2,606,037 |
| Other Assets Total | $98,227 | $923,237 | ▲ $825,010 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $13,918 | $531,767 | ▲ $517,849 |
| Other Liabilities | $79,737 | $104,199 | ▲ $24,462 |
| Total Liabilities | $93,655 | $635,966 | ▲ $542,311 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,333,132 | $4,406,441 | ▲ $2,073,309 |
| Net Assets With Donor Restrictions | $223,035 | $213,452 | ▼ $9,583 |
| Total Net Assets Fund Balance | $2,556,167 | $4,619,893 | ▲ $2,063,726 |
| Total Liabilities and Net Assets / Fund Balance | $2,649,822 | $5,255,859 | ▲ $2,606,037 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,741,837 | $287,578 | $2,029,415 |
| Equipment | $546,263 | $1,389,495 | $1,935,758 |
| Other Land Buildings | $86,783 | - | $86,783 |
| Land | $85,000 | - | $85,000 |
| Other Assets Org | $923,237 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Travis Bortnem | Executive Di | FT | $72,564 | $16,924 | $89,488 |
| Name | Title |
|---|---|
| Mark Sternhagen | President |
| Amanda Hemmestead | Director |
| Ashley Rentch | Director |
| Burdette Posey | Director |
| Jeremy Waltner | Director |
| Kelsey Doom-bjornestad | Director |
| Shelly Bayer | Director |
| Carolyn Galvin | Secretary/tr |
| Ryan Krogman | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,450,562 |
| Other Expenses | $972,339 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $868,916 | $230,107 | - | $1,099,023 |
| Depreciation Depletion | $307,148 | - | - | $307,148 |
| Other Employee Benefits | $139,336 | $31,611 | - | $170,947 |
| Payroll Taxes | $67,568 | $23,536 | - | $91,104 |
| Current Officers, Directors, Trustees, and Key Employees | - | $89,488 | - | $89,488 |
| All Other Expenses | $62,609 | $9,270 | - | $71,879 |
| Other Expenses | $64,172 | $7,977 | - | $64,172 |
| Occupancy | - | $50,481 | - | $50,481 |
| Insurance | $18,680 | $6,507 | - | $25,187 |
| Office Expenses | $21,200 | $2,078 | - | $23,278 |
| Fees for Services Legal | - | $20,590 | - | $20,590 |
| Advertising | $7,486 | $1,872 | - | $9,358 |
| Interest | $8,553 | - | - | $8,553 |
| Travel | - | $5,335 | - | $5,335 |
| Total Functional Expenses | $1,944,049 | $478,852 | $0 | $2,422,901 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,422,901 |
| Total Expenses per Audited Statements | $2,422,901 |
| Total Expenses per Form 990 | $2,422,901 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Salaries | $53,886 |
| Accrued Vacation | $42,941 |
| Payroll Liabilities | $7,372 |
“The financial statements and tax return are submitted to the board of directors for review prior to submission of the form 990.”
“The orgranization monitors and enforces any conflicts that may arise with planning and strategies of research programs and business growth.”
“Independent review conducted”
“Independent review conducted”
“The financial statements and any disclosures are available upon request.”
“The organization believes that it has appropriate support for any tax position taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's federal exempt organization income tax returns (form 990) for 2022, 2023, and 2024 are subject to examination by the irs, generally for three years after they were filed.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 13918 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 531767 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 43173 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 84771 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE BROOKINGS AREA TRANSIT AUTHORITY WAS ESTABLISHED TO PROVIDE PUBLIC TRANSPORTATION ACTIVITIES AND OPERATIONS FOR ALL CITIZENS OF THE BROOKINGS AREA OF SOUTH DAKOTA. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1872 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 7486 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 9358 |
| IRS990/AllOtherContributionsAmt | 0 | 9630 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9270 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 62609 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 71879 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TRAVIS BORTNEM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6056925416 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1313 WESTERN AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKINGS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57006 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1566374 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1305623 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 89488 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 89488 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3716826 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 31444 |
| IRS990/CYOtherExpensesAmt | 0 | 972339 |
| IRS990/CYOtherRevenueAmt | 0 | 93432 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 644925 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2063726 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1450562 |
| IRS990/CYTotalExpensesAmt | 0 | 2422901 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4486627 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 307148 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 307148 |
| IRS990/Desc | 0 | PROVIDE PUBLIC TRANSPORTATION SERVICE TO PEOPLE OF ALL AGES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 223035 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 213452 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 29 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1944049 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FederatedCampaignsAmt | 0 | 49300 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 20590 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 20590 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 16924 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TRAVIS BORTNEM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SHELLY BAYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KELSEY DOOM-BJORNESTAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CAROLYN GALVIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AMANDA HEMMESTEAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RYAN KROGMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BURDETTE POSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ASHLEY RENTCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARK STERNHAGEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JEREMY WALTNER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 72564 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1990 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 24054 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 3657896 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 138726 |
| IRS990/GrossReceiptsAmt | 0 | 4601299 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6507 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18680 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 25187 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 8553 |
| IRS990/InterestGrp/TotalAmt | 0 | 8553 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7390 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7390 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1677073 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 750355 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2459883 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4136956 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 114672 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE BROOKINGS AREA TRANSIT AUTHORITY WAS ESTABLISHED TO PROVIDE PUBLIC TRANSPORTATION ACTIVITIES AND OPERATIONS FOR ALL CITIZENS OF THE BROOKINGS AREA OF SOUTH DAKOTA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2556167 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4619893 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24054 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 24054 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2333132 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4406441 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 50481 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 50481 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2078 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 21200 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23278 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 98227 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 923237 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 31611 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 139336 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 170947 |
| IRS990/OtherExpensesGrp/Desc | 0 | FUEL |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | INSURANCE AND BOND |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7977 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 167010 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 106710 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 104661 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 64172 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 167010 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 114687 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 104661 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 64172 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 79737 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 104199 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BUS ADVERTISING |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | INSURANCE PROCEEDS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 68552 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 15730 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 9150 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 68552 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 15730 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 9150 |
| IRS990/OtherRevenueTotalAmt | 0 | 93432 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 230107 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 868916 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1099023 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 23536 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 67568 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 91104 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 173283 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 463935 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 18410 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 18410 |
| IRS990/PrincipalOfficerNm | 0 | TRAVIS BORTNEM |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 480000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 480000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 480000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BUS FARES INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONTRACT INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 296770 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 199196 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 148959 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 296770 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 199196 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 148959 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1344901 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 48819 |
| IRS990/PYOtherExpensesAmt | 0 | 722201 |
| IRS990/PYOtherRevenueAmt | 0 | 105988 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 564724 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 74839 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1267392 |
| IRS990/PYTotalExpensesAmt | 0 | 1989593 |
| IRS990/PYTotalRevenueAmt | 0 | 2064432 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2063726 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER REVENUE 54,761 BUS ADVERTISING 266,167 INSURANCE PROCEEDS 43,114 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 3716826 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1344901 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1661053 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1454374 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1938391 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 10115545 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 7390 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 40669 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3004 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 422 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 420 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 51905 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2945053 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 93432 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 105988 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 77360 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50564 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 36698 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 364042 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.96050 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.95710 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 10115545 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 3716826 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1344901 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1661053 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1454374 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1938391 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 10115545 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 10531492 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1741837 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 287578 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2029415 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 546263 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1389495 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1935758 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2422901 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 85000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 85000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 923237 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CONSTRUCTION IN PROGRESS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 86783 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 86783 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 53886 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 42941 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 7372 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED SALARIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED VACATION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | PAYROLL LIABILITIES |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4486627 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION INCOME TAX RETURNS (FORM 990) FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2459883 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 923237 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2422901 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 104199 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4486627 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4486627 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2422901 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FINANCIAL STATEMENTS AND TAX RETURN ARE SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO SUBMISSION OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGRANIZATION MONITORS AND ENFORCES ANY CONFLICTS THAT MAY ARISE WITH PLANNING AND STRATEGIES OF RESEARCH PROGRAMS AND BUSINESS GROWTH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INDEPENDENT REVIEW CONDUCTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INDEPENDENT REVIEW CONDUCTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FINANCIAL STATEMENTS AND ANY DISCLOSURES ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2649822 |
| IRS990/TotalAssetsEOYAmt | 0 | 5255859 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2649822 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5255859 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 3716826 |
| IRS990/TotalEmployeeCnt | 0 | 29 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 478852 |
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