Civic Intelligence

Belle Fourche School District Foundation

990 • Fiscal year 2020 • EIN 46-0441475

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 30, 2020

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

81st percentile

0.42x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

96th percentile

4.31x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

67th percentile

17%

Higher net margin than 67% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

27th percentile

-2.0%

Faster asset growth than 27% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-26%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$530,376

Down $10,987 (-2.0%) from 2019

Net Assets

Up

$307,032

Up $8,823 (+3.0%) from 2019

Liabilities

Down

$223,344

Down $19,810 (-8.1%) from 2019

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin67th percentile

Revenue

Down

$51,870

Down $18,103 (-26%) from 2019

Expenses

Down

$43,047

Down $18,219 (-30%) from 2019

Net Income

Up

$8,823

Up $116 (+1.3%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth27th 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

2020

Assets$530,376
Liabilities$223,344
Net Assets$307,032
Open 2020 Filing

Operations Trend

Revenue Growth22nd 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

2020

Revenue$51,870
Expenses$43,047
Net Income$8,823
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 30, 2020
Return Version
2019v5.0
Gross Receipts
$51,870
Mission and Program Overview

Mission

Benefit belle fourche school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$352,256$340,214▼ $12,042
Savings and Temporary Cash Investments$55,904$53,823▼ $2,081
Cash and Non-Interest-Bearing Accounts$25$25→ $0
Total Assets$541,363$530,376▼ $10,987
Other Assets Total$133,178$136,314▲ $3,136
Liabilities
Mortgage Notes Payable Secured by Investment Property$243,154$223,344▼ $19,810
Total Liabilities$243,154$223,344▼ $19,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$298,209$307,032▲ $8,823
Total Net Assets Fund Balance$298,209$307,032▲ $8,823
Total Liabilities and Net Assets / Fund Balance$541,363$530,376▼ $10,987

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$340,214$141,504$481,718
Other Assets Org$36,314--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,092-▲ $7$2,780$1,319
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
Compensation and Service Providers
Top Officer Pay51st 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
$15,676
Program Service Revenue
$36,000
Investment Income
$194
Other Revenue
$0
All Other Contributions
$15,676
Change in Net Assets
$8,823

Audited Revenue Reconciliation

Revenue per Audited Statements
$51,870
Revenue Not Reported on Form 990
$8,340
Total Revenue per Audited Statements
$60,210
Total Revenue per Form 990
$51,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,065
Grants and Similar Amounts Paid$13,982
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$13,982--$13,982
Depreciation Depletion$12,043--$12,043
Interest$10,942--$10,942
Fees for Services Accounting-$5,858-$5,858
Other Expenses$12$210-$12
Total Functional Expenses$36,979$6,068$0$43,047

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$43,567
Total Expenses per Form 990$43,047
Expenses per Audited Statements$42,502
Expenses Not Reported on Form 990$1,065
Expenses Not Reported on Financial Statements$545
Other Expense Adjustments$545
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Belle Fourche School District 9-1Belle Fourche, SDGovSupport for School$13,982
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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
2020-10-30
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 dection 170(b)(1)(a) and has been classified as an organization 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 examination of the income exempt purpose it is determined the taxing authorities that the organization has engaged in unrelated business activites.”

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

“Tax return on cash basis 545”

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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 DECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION 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 EXAMINATION OF THE INCOME EXEMPT PURPOSE IT IS DETERMINED THE TAXING AUTHORITIES THAT THE ORGANIZATION HAS ENGAGED IN UNRELATED BUSINESS ACTIVITES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TAX RETURN ON CASH BASIS 545
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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IRS990ScheduleD/TotalRevenuePerForm990Amt051870
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IRS990ScheduleI/RecipientTable/CashGrantAmt013982
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT FOR SCHOOL
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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.
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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
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BELLE FOURCHE
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IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt013982
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH GRANTED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL DISTRICT
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057717
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum06057233355
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BELLE FOURCHE SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0BELL
ReturnHeader/Filer/EIN0460441475
ReturnHeader/Filer/PhoneNum06057233355
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$530,376
Liabilities
$223,344
Net assets
$307,032
Revenue
$51,870
Expenses
$43,047
Net income
$8,823
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