Civic Intelligence

Belle Fourche School District Foundation

990 • Fiscal year 2017 • EIN 46-0441475

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 08, 2017

Organization ProfileN/A
2305 13th AvenueBelle Fourche, SD 57717

(605) 723-3355

Siviq Scores

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

Liabilities / Assets

84th percentile

0.46x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

6.90x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

38th percentile

-0.1%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

29th percentile

-2.8%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

12th percentile

-24%

Faster revenue growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$607,348

Down $17,413 (-2.8%) from 2016

Net Assets

Down

$327,096

Down $54 (-0.0%) from 2016

Liabilities

Down

$280,252

Down $17,359 (-5.8%) from 2016

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin38th percentile

Revenue

Down

$40,642

Down $12,739 (-24%) from 2016

Expenses

Down

$40,696

Down $65,244 (-62%) from 2016

Net Income

Up

-$54

Up $52,505 (+100%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$1.0M$500K$0Assets 2011: $638,773Liabilities 2011: $385,828Net Assets 2011: $252,9452011Assets 2012: $688,556Liabilities 2012: $359,997Net Assets 2012: $328,5592012Assets 2013: $840,760Liabilities 2013: $345,444Net Assets 2013: $495,3162013Assets 2014: $819,991Liabilities 2014: $330,238Net Assets 2014: $489,7532014Assets 2015: $693,932Liabilities 2015: $314,223Net Assets 2015: $379,7092015Assets 2016: $624,761Liabilities 2016: $297,611Net Assets 2016: $327,1502016Assets 2017: $607,348Liabilities 2017: $280,252Net Assets 2017: $327,0962017Assets 2018: $551,613Liabilities 2018: $262,111Net Assets 2018: $289,5022018Assets 2019: $541,363Liabilities 2019: $243,154Net Assets 2019: $298,2092019Assets 2020: $530,376Liabilities 2020: $223,344Net Assets 2020: $307,0322020Assets 2021: $176,272Liabilities 2021: $0Net Assets 2021: $176,2722021Assets 2022: $159,287Liabilities 2022: $0Net Assets 2022: $159,2872022Assets 2023: $166,984Liabilities 2023: $0Net Assets 2023: $166,9842023Assets 2024: $176,599Liabilities 2024: $0Net Assets 2024: $176,5992024Assets 2025: $186,786Liabilities 2025: $0Net Assets 2025: $186,7862025

Highlighted filing

2017

Assets$607,348
Liabilities$280,252
Net Assets$327,096
Open 2017 Filing

Operations Trend

Revenue Growth12th percentile

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

$200K$100K$0-$100K-$200KExpenses 2011: $81,9752011Expenses 2012: $38,6742012Expenses 2013: $43,6132013Revenue 2014: $39,366Expenses 2014: $44,929Net Income 2014: -$5,5632014Revenue 2015: -$51,178Expenses 2015: $58,866Net Income 2015: -$110,0442015Revenue 2016: $53,381Expenses 2016: $105,940Net Income 2016: -$52,5592016Revenue 2017: $40,642Expenses 2017: $40,696Net Income 2017: -$542017Revenue 2018: $60,402Expenses 2018: $97,996Net Income 2018: -$37,5942018Revenue 2019: $69,973Expenses 2019: $61,266Net Income 2019: $8,7072019Revenue 2020: $51,870Expenses 2020: $43,047Net Income 2020: $8,8232020Revenue 2021: -$149,105Expenses 2021: $26,804Net Income 2021: -$175,9092021Revenue 2022: $17,422Expenses 2022: $17,088Net Income 2022: $3342022Revenue 2023: $12,443Expenses 2023: $10,788Net Income 2023: $1,6552023Revenue 2024: $7,608Expenses 2024: $12,113Net Income 2024: -$4,5052024Revenue 2025: $13,094Expenses 2025: $14,173Net Income 2025: -$1,0792025

Highlighted filing

2017

Revenue$40,642
Expenses$40,696
Net Income-$54
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$40,642
Mission and Program Overview

Mission

Benefit belle fourche school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$388,385$376,342▼ $12,043
Savings and Temporary Cash Investments$112,674$104,195▼ $8,479
Cash and Non-Interest-Bearing Accounts$25$25→ $0
Total Assets$624,761$607,348▼ $17,413
Other Assets Total$123,677$126,786▲ $3,109
Liabilities
Mortgage Notes Payable Secured by Investment Property$297,611$280,252▼ $17,359
Total Liabilities$297,611$280,252▼ $17,359
Net Assets / Fund Balance
Unrestricted Net Assets$282,169$282,115▼ $54
Temporarily Rstr Net Assets$44,981$44,981→ $0
Total Net Assets Fund Balance$327,150$327,096▼ $54
Total Liabilities and Net Assets / Fund Balance$624,761$607,348▼ $17,413

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$376,342$105,376$481,718
Other Assets Org$26,786--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$4,093-▲ $3$10$4,086
2015$4,098-▲ $5$10$4,093
2014$106,206-▲ $22$102,130$4,098
2013$119,913-▲ $119$13,826$106,206
2012$123,098-▲ $217$3,402$119,913
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
WILLIAM O'DEAChairperson
Doug LarsonVice Chairpe
Michelle WatsonDirector
Nita JusticeDirector
Steve WillardSecretary
Susan ProefrockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,400
Program Service Revenue
$36,000
Investment Income
$242
Other Revenue
$0
All Other Contributions
$4,400
Change in Net Assets
$-54

Audited Revenue Reconciliation

Revenue per Audited Statements
$40,642
Revenue Not Reported on Form 990
$12,619
Total Revenue per Audited Statements
$53,261
Total Revenue per Form 990
$40,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$36,296
Grants and Similar Amounts Paid$4,400
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$13,393--$13,393
Depreciation Depletion$12,043--$12,043
Fees for Services Accounting-$5,325-$5,325
Advertising-$5,000-$5,000
Grants to Domestic Orgs$4,400--$4,400
Fees for Services Legal-$315-$315
Other Expenses$10$210-$10
Total Functional Expenses$29,846$10,850$0$40,696

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$41,204
Total Expenses per Form 990$40,696
Expenses per Audited Statements$40,219
Expenses Not Reported on Form 990$985
Expenses Not Reported on Financial Statements$477
Other Expense Adjustments$477
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the board president, secretary, and treasurer.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Belle Fourche School
EIN
46-0441475
Phone
6057233355
Address
2305 13TH AVENUE, BELLE FOURCHE, SD 57717

Signing Officer

Name
WILLIAM O'DEA
Title
Chairperson
Phone
6057233355
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
WILLIAM O'DEA
Formed
1995
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Desmet & Biggs Llp
Address
PO BOX 1719, RAPID CITY, SD 57709-1719
Preparer
Teresa a Biggs
Phone
6053488870
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment funds will be used to benefit the belle fourche school district. The organization has not adopted a spending policy, interest earned from the endowment shall be utilized as a distribution to the belle fourche school district with the concurrence of the belle fourche school district board of education. Since the amount of the endowment resulted from an internal designation and is not donor-restricted, it is classified and reported as unrestricted net assets.”

Schedule D, Page 3, Part X

“Belle fourche school district foundation is exempt from federal income tax under section 501(c)(3) of the internal revenue code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The organization is not liable for income taxes if it operates within the confines of its exempt status. However, the organization may be responsible for taxes on unrelated business activities, if in the event of an examination of the income tax exempt purpose it is determined by the taxing authorities that the organization has engaged in unrelated business activities.”

Schedule D, Page 4, Part XII, Line 4B

“Tax return on cash basis 477”

Raw XML AppendixShowing 400 of 406 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.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE TWO ORGANIZATIONS HAVE COMMON BOARD MEMBERS (NON-MAJORITY), THUS ALLOWING THE SUPPORTED ORGANIZATION A SIGNIFICANT VOICE IN THE INVESTMENT POLICIES AND OPERATIONS OF THE SUPPORTING ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION COLLECTS DONATIONS TO HELP THE BELLE FOURCHE SCHOOL DISTRICT PAY FOR CAPITAL PROJECTS. IT ALSO PROVIDES A BUILDING FOR THE SCHOOL DISTRICT. IF THE FOUNDATION WAS NOT PROVIDING THESE SERVICES THE SCHOOL DISTRICT WOULD BE PROVIDING THEM FOR THEMSELVES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS WILL BE USED TO BENEFIT THE BELLE FOURCHE SCHOOL DISTRICT. THE ORGANIZATION HAS NOT ADOPTED A SPENDING POLICY, INTEREST EARNED FROM THE ENDOWMENT SHALL BE UTILIZED AS A DISTRIBUTION TO THE BELLE FOURCHE SCHOOL DISTRICT WITH THE CONCURRENCE OF THE BELLE FOURCHE SCHOOL DISTRICT BOARD OF EDUCATION. SINCE THE AMOUNT OF THE ENDOWMENT RESULTED FROM AN INTERNAL DESIGNATION AND IS NOT DONOR-RESTRICTED, IT IS CLASSIFIED AND REPORTED AS UNRESTRICTED NET ASSETS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BELLE FOURCHE SCHOOL DISTRICT FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS. HOWEVER, THE ORGANIZATION MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES, IF IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX EXEMPT PURPOSE IT IS DETERMINED BY THE TAXING AUTHORITIES THAT THE ORGANIZATION HAS ENGAGED IN UNRELATED BUSINESS ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TAX RETURN ON CASH BASIS 477
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD PRESIDENT, SECRETARY, AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$607,348
Liabilities
$280,252
Net assets
$327,096
Revenue
$40,642
Expenses
$40,696
Net income
-$54
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.00$1.87$0.13$0.14$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.08$0.12$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.12$0.11$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.17$0.17$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$1.49$0.27$1.76
2020Detailed filing. Detailed filing data is available for this year.$5.30$2.23$3.07$0.52$0.43$0.09
2019Detailed filing. Detailed filing data is available for this year.$5.41$2.43$2.98$0.70$0.61$0.09
2018Detailed filing. Detailed filing data is available for this year.$5.52$2.62$2.90$0.60$0.98$0.38
2017Detailed filing. Detailed filing data is available for this year.$6.07$2.80$3.27$0.41$0.41$0.00
2016Detailed filing. Detailed filing data is available for this year.$6.25$2.98$3.27$0.53$1.06$0.53
2015Detailed filing. Detailed filing data is available for this year.$6.94$3.14$3.80$0.51$0.59$1.10
2014Detailed filing. Detailed filing data is available for this year.$8.20$3.30$4.90$0.39$0.45$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.41$3.45$4.95$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$3.60$3.29$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.39$3.86$2.53$0.82