Civic Intelligence

Belle Fourche School District Foundation

990 • Fiscal year 2018 • EIN 46-0441475

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 09, 2018

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

0.48x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

97th percentile

4.34x

Higher debt load relative to revenue than 97% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

5th percentile

-62%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

19th percentile

-9.2%

Faster asset growth than 19% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

49%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$551,613

Down $55,735 (-9.2%) from 2017

Net Assets

Down

$289,502

Down $37,594 (-11%) from 2017

Liabilities

Down

$262,111

Down $18,141 (-6.5%) from 2017

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin5th percentile

Revenue

Up

$60,402

Up $19,760 (+49%) from 2017

Expenses

Up

$97,996

Up $57,300 (+141%) from 2017

Net Income

Down

-$37,594

Down $37,540 (-69519%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2018

Assets$551,613
Liabilities$262,111
Net Assets$289,502
Open 2018 Filing

Operations Trend

Revenue Growth86th 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

2018

Revenue$60,402
Expenses$97,996
Net Income-$37,594
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 9, 2018
Return Version
2017v2.2
Gross Receipts
$60,402
Mission and Program Overview

Mission

Benefit belle fourche school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$376,342$364,299▼ $12,043
Savings and Temporary Cash Investments$104,195$57,333▼ $46,862
Cash and Non-Interest-Bearing Accounts$25$30▲ $5
Total Assets$607,348$551,613▼ $55,735
Other Assets Total$126,786$129,951▲ $3,165
Liabilities
Mortgage Notes Payable Secured by Investment Property$280,252$262,111▼ $18,141
Total Liabilities$280,252$262,111▼ $18,141
Net Assets / Fund Balance
Unrestricted Net Assets$282,115$289,502▲ $7,387
Temporarily Rstr Net Assets$44,981--
Total Net Assets Fund Balance$327,096$289,502▼ $37,594
Total Liabilities and Net Assets / Fund Balance$607,348$551,613▼ $55,735

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$364,299$117,419$481,718
Other Assets Org$29,951--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$4,086-▲ $7$10$4,083
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
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$24,019
Program Service Revenue
$36,000
Investment Income
$383
Other Revenue
$0
All Other Contributions
$24,019
Change in Net Assets
$-37,594

Audited Revenue Reconciliation

Revenue per Audited Statements
$60,402
Revenue Not Reported on Form 990
$5,590
Total Revenue per Audited Statements
$65,992
Total Revenue per Form 990
$60,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$67,771
Other Expenses$30,225
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$67,771--$67,771
Interest$12,612--$12,612
Depreciation Depletion$12,043--$12,043
Fees for Services Accounting-$5,325-$5,325
Other Expenses$35$210-$35
Total Functional Expenses$92,461$5,535$0$97,996

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$98,537
Total Expenses per Form 990$97,996
Expenses per Audited Statements$97,497
Expenses Not Reported on Form 990$1,040
Expenses Not Reported on Financial Statements$499
Other Expense Adjustments$499
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Belle Fourche School District 9-1Belle Fourche, SDGovSupport for School$67,771
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
Juanita Justice
Title
Director
Phone
6057233355
Signed
2018-11-09
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 secton 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 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 499”

Raw XML AppendixShowing 400 of 423 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0BENEFIT BELLE FOURCHE SCHOOL DISTRICT
IRS990/AllOtherContributionsAmt024019
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0SUSAN PROEFROCK
IRS990/BooksInCareOfDetail/PhoneNum06057233355
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02305 13TH AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BELLE FOURCHE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057717
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt025
IRS990/CashNonInterestBearingGrp/EOYAmt030
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt024019
IRS990/CYGrantsAndSimilarPaidAmt067771
IRS990/CYInvestmentIncomeAmt0383
IRS990/CYOtherExpensesAmt030225
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt036000
IRS990/CYRevenuesLessExpensesAmt0-37594
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt097996
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt060402
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012043
IRS990/DepreciationDepletionGrp/TotalAmt012043
IRS990/Desc0THE BELLE FOURCHE SCHOOL DISTRICT FOUNDATION IS ORGANIZED SOLEY FOR THE PURPOSE OF RECEIVING AND DISBURSING PROPERTY AND GIFTS OF ANY KIND FOR THE BENEFIT OF THE BELLE FOURCHE SCHOOL DISTRICT. FOR THE FISCAL YEAR ENDED JUNE 30, 2018, THE BELLE FOURCHE SCHOOL DISTRICT FOUNDATION PAID 67,771 TO BE USED FOR THE BENEFIT OF THE BELLE FOURCHE SCHOOL DISTRICT.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt092461
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05325
IRS990/FeesForServicesAccountingGrp/TotalAmt05325
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELLE WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm1JUANITA JUSTICE
IRS990/Form990PartVIISectionAGrp/PersonNm2DOUG LARSON
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE WILLARD
IRS990/Form990PartVIISectionAGrp/PersonNm4SUSAN PROEFROCK
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM O'DEA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRPE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRPERSON
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt067771
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt067771
IRS990/GrantsToDomesticOrgsGrp/TotalAmt067771
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt060402
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt012612
IRS990/InterestGrp/TotalAmt012612
IRS990/InvestmentIncomeGrp/ExclusionAmt0383
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0383
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0117419
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0376342
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0364299
IRS990/LandBldgEquipCostOrOtherBssAmt0481718
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0BENEFIT BELLE FOURCHE SCHOOL DISTRICT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0280252
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0262111
IRS990/NetAssetsOrFundBalancesBOYAmt0327096
IRS990/NetAssetsOrFundBalancesEOYAmt0289502
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0126786
IRS990/OtherAssetsTotalGrp/EOYAmt0129951
IRS990/OtherExpensesGrp/Desc0INSURANCE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0210
IRS990/OtherExpensesGrp/ProgramServicesAmt035
IRS990/OtherExpensesGrp/TotalAmt0210
IRS990/OtherExpensesGrp/TotalAmt135
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WILLIAM O'DEA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0BUILDING RENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt036000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt036000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04400
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt04400
IRS990/PYInvestmentIncomeAmt0242
IRS990/PYOtherExpensesAmt036296
IRS990/PYProgramServiceRevenueAmt036000
IRS990/PYRevenuesLessExpensesAmt0-54
IRS990/PYTotalExpensesAmt040696
IRS990/PYTotalRevenueAmt040642
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-37594
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt036000
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104195
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057333
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
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.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, LINE 1C
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0466000986
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt067771
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL DISTRICT 9-1
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt067771
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0364299
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0117419
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0481718
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04086
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04083
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt07
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt010
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04093
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04086
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt010
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04098
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04093
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt010
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0106206
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04098
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt022
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0102130
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0119913
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0106206
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0119
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt013826
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt01040
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0499
IRS990ScheduleD/ExpensesSubtotalAmt097497
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LossesReportedAmt01040
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05590
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0100000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt129951
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTERST IN AGENCY FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FUNDED RESERVE
IRS990ScheduleD/OtherExpensesNotIncludedAmt0499
IRS990ScheduleD/RevenueNotReportedAmt05590
IRS990ScheduleD/RevenueSubtotalAmt060402
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 SECTON 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 THE TAXING AUTHORITIES THAT THE ORGANIZATION HAS ENGAGED IN UNRELATED BUSINESS ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TAX RETURN ON CASH BASIS 499
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0364299
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0129951
IRS990ScheduleD/TotalExpensesPerForm990Amt097996
IRS990ScheduleD/TotalRevenuePerForm990Amt060402
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt065992
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt098537
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt067771
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT FOR SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL DISTRICT 9-1
IRS990ScheduleI/RecipientTable/RecipientEIN0466000986
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02305 13TH AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BELLE FOURCHE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd057717
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS AND APPROVES TRANSFER OF FUNDS TO THE DISTRICT AND THE TREASURER MONITORS USE WITHIN THE SCHOOL DISTRICT TO ENSURE THE FUNDS WERE USED AS INTENDED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD PRESIDENT, SECRETARY, AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0466000986
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02305 13TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BELLE FOURCHE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd057717
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt067771
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH GRANTED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt044981
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0607348
IRS990/TotalAssetsEOYAmt0551613
IRS990/TotalAssetsGrp/BOYAmt0607348
IRS990/TotalAssetsGrp/EOYAmt0551613
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024019
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05535
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt092461
IRS990/TotalFunctionalExpensesGrp/TotalAmt097996
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0280252
IRS990/TotalLiabilitiesEOYAmt0262111
IRS990/TotalLiabilitiesGrp/BOYAmt0280252
IRS990/TotalLiabilitiesGrp/EOYAmt0262111
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0327096
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0289502
IRS990/TotalProgramServiceExpensesAmt092461
IRS990/TotalProgramServiceRevenueAmt036000
IRS990/TotalRevenueGrp/ExclusionAmt0383
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt060402
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0607348
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0551613
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0282115
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0289502
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 656
IRS990/USAddress/CityNm0BELLE FOURCHE
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057717
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUANITA JUSTICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06057233355
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0BELL
ReturnHeader/Filer/EIN0460441475
ReturnHeader/Filer/PhoneNum06057233355
ReturnHeader/Filer/USAddress/AddressLine1Txt02305 13TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0BELLE FOURCHE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$551,613
Liabilities
$262,111
Net assets
$289,502
Revenue
$60,402
Expenses
$97,996
Net income
-$37,594
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