Civic Intelligence

Belle Fourche School District Foundation

990 • Fiscal year 2019 • EIN 46-0441475

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 11, 2019

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

0.45x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

3.47x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

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.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

33rd percentile

-1.9%

Faster asset growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

16%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$541,363

Down $10,250 (-1.9%) from 2018

Net Assets

Up

$298,209

Up $8,707 (+3.0%) from 2018

Liabilities

Down

$243,154

Down $18,957 (-7.2%) from 2018

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin68th percentile

Revenue

Up

$69,973

Up $9,571 (+16%) from 2018

Expenses

Down

$61,266

Down $36,730 (-37%) from 2018

Net Income

Up

$8,707

Up $46,301 (+123%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth33rd 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

2019

Assets$541,363
Liabilities$243,154
Net Assets$298,209
Open 2019 Filing

Operations Trend

Revenue Growth68th 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

2019

Revenue$69,973
Expenses$61,266
Net Income$8,707
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$69,973
Mission and Program Overview

Mission

Benefit belle fourche school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$364,299$352,256▼ $12,043
Savings and Temporary Cash Investments$57,333$55,904▼ $1,429
Cash and Non-Interest-Bearing Accounts$30$25▼ $5
Total Assets$551,613$541,363▼ $10,250
Other Assets Total$129,951$133,178▲ $3,227
Liabilities
Mortgage Notes Payable Secured by Investment Property$262,111$243,154▼ $18,957
Total Liabilities$262,111$243,154▼ $18,957
Net Assets / Fund Balance
Unrestricted Net Assets$289,502$298,209▲ $8,707
Total Net Assets Fund Balance$289,502$298,209▲ $8,707
Total Liabilities and Net Assets / Fund Balance$551,613$541,363▼ $10,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$352,256$129,462$481,718
Other Assets Org$33,178--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$4,077-▲ $25$10$4,092
2017$4,093-▲ $19$35$4,077
2016$4,093-▲ $10$10$4,093
2015$4,098-▲ $5$10$4,093
2014$106,206-▲ $22$102,130$4,098
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$33,442
Program Service Revenue
$36,000
Investment Income
$531
Other Revenue
$0
All Other Contributions
$33,442
Change in Net Assets
$8,707

Audited Revenue Reconciliation

Revenue per Audited Statements
$69,973
Revenue Not Reported on Form 990
$3,867
Total Revenue per Audited Statements
$73,840
Total Revenue per Form 990
$69,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$31,350
Other Expenses$29,916
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$31,350--$31,350
Depreciation Depletion$12,043--$12,043
Interest$11,795--$11,795
Fees for Services Accounting-$5,858-$5,858
Other Expenses$10$210-$10
Total Functional Expenses$55,198$6,068$0$61,266

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$61,775
Total Expenses per Form 990$61,266
Expenses per Audited Statements$60,745
Expenses Not Reported on Form 990$1,030
Expenses Not Reported on Financial Statements$521
Other Expense Adjustments$521
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Belle Fourche School District 9-1Belle Fourche, SDGovSupport for School$31,350
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
Chairperson
Phone
6057233355
Signed
2019-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juanita Justice
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 organiztion other then 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 examinatoin of the income 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 521”

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.

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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 ORGANIZTION OTHER THEN 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 EXAMINATOIN OF THE INCOME EXEMPT PURPOSE IT IS DETERMINED THE TAXING AUTHORITIES THAT THE ORGANIZATION HAS ENGAGED IN UNRELATED BUSINESS ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TAX RETURN ON CASH BASIS 521
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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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.
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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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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH GRANTED
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IRS990/USAddress/ZIPCd057717
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ReturnHeader/BuildTS02020-04-17 16:48:07Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT FOUNDATION
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$541,363
Liabilities
$243,154
Net assets
$298,209
Revenue
$69,973
Expenses
$61,266
Net income
$8,707
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