Civic Intelligence

Sioux Empire Housing Partnership Inc

EIN 46-0442266 • 501(c)3 • Sioux Falls, SD

Profile

The sioux empire housing partnership will expand affordable housing for low to moderate incomes through active participation and facilitation with the public and private sectors of the sioux empire.

Refreshing map…

200 N Phillips Ave Suite 200Sioux Falls, SD 57104

www.siouxempirehousing.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.23x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$74,446

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 23.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

8.4%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

9.4%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$436,072

Up $48,822 (+13%) from 2023

Liabilities

Down

$99,885

Down $21,641 (-18%) from 2023

Net Assets

Up

$336,187

Up $70,463 (+27%) from 2023

Revenue

Up

$315,903

Up $83,282 (+36%) from 2023

Expenses

Up

$280,590

Up $69,844 (+33%) from 2023

Net Income

Up

$35,313

Up $13,438 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,605,639Liabilities 2010: $952,117Net Assets 2010: $653,5222010Assets 2011: $1,804,522Liabilities 2011: $1,130,125Net Assets 2011: $674,3972011Assets 2012: $1,710,320Liabilities 2012: $1,070,165Net Assets 2012: $640,1552012Assets 2013: $1,167,172Liabilities 2013: $563,936Net Assets 2013: $603,2362013Assets 2014: $1,145,272Liabilities 2014: $502,737Net Assets 2014: $642,5352014Assets 2015: $266,271Liabilities 2015: $130,774Net Assets 2015: $135,4972015Assets 2016: $205,150Liabilities 2016: $20,767Net Assets 2016: $184,3832016Assets 2017: $234,458Liabilities 2017: $29,148Net Assets 2017: $205,3102017Assets 2018: $242,395Liabilities 2018: $25,917Net Assets 2018: $216,4782018Assets 2019: $288,495Liabilities 2019: $27,148Net Assets 2019: $261,3472019Assets 2020: $355,490Liabilities 2020: $104,270Net Assets 2020: $251,2202020Assets 2021: $336,416Liabilities 2021: $82,610Net Assets 2021: $253,8062021Assets 2022: $333,488Liabilities 2022: $89,639Net Assets 2022: $243,8492022Assets 2023: $387,250Liabilities 2023: $121,526Net Assets 2023: $265,7242023Assets 2025: $436,072Liabilities 2025: $99,885Net Assets 2025: $336,1872025

Highlighted filing

2025

Assets$436,072
Liabilities$99,885
Net Assets$336,187

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$500K$0-$500K-$1.0MExpenses 2010: $330,9762010Expenses 2011: $320,3132011Expenses 2012: $341,5372012Revenue 2013: $303,394Expenses 2013: $340,312Net Income 2013: -$36,9182013Revenue 2014: $303,429Expenses 2014: $264,130Net Income 2014: $39,2992014Revenue 2015: -$296,627Expenses 2015: $210,411Net Income 2015: -$507,0382015Revenue 2016: $280,280Expenses 2016: $231,394Net Income 2016: $48,8862016Revenue 2017: $266,981Expenses 2017: $246,054Net Income 2017: $20,9272017Revenue 2018: $275,431Expenses 2018: $264,263Net Income 2018: $11,1682018Revenue 2019: $307,448Expenses 2019: $262,579Net Income 2019: $44,8692019Revenue 2020: $258,925Expenses 2020: $269,052Net Income 2020: -$10,1272020Revenue 2021: $300,102Expenses 2021: $297,516Net Income 2021: $2,5862021Revenue 2022: $231,872Expenses 2022: $241,829Net Income 2022: -$9,9572022Revenue 2023: $232,621Expenses 2023: $210,746Net Income 2023: $21,8752023Revenue 2025: $315,903Expenses 2025: $280,590Net Income 2025: $35,3132025

Highlighted filing

2025

Revenue$315,903
Expenses$280,590
Net Income$35,313

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.10$0.34$0.32$0.28$0.04
2023Summary only. Only limited summary data is available for this year.$0.39$0.12$0.27$0.23$0.21$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.09$0.24$0.23$0.24$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.08$0.25$0.30$0.30$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.10$0.25$0.26$0.27$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.03$0.26$0.31$0.26$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.03$0.22$0.28$0.26$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.03$0.21$0.27$0.25$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.18$0.28$0.23$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.13$0.14$0.30$0.21$0.51
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.50$0.64$0.30$0.26$0.04
2013Summary only. Only limited summary data is available for this year.$1.17$0.56$0.60$0.30$0.34$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$1.07$0.64$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$1.13$0.67$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.95$0.65$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 27, 2026
Return Version
2024v5.0
Gross Receipts
$315,903
Mission and Program Overview

Mission

Expand affordable housing for people of low to moderate incomes through active participation and facilitation with the public and private sectors of the sioux empire.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$208,728$219,973▲ $11,245
Cash and Non-Interest-Bearing Accounts$82,461$115,884▲ $33,423
Pledges and Grants Receivable-$68,380-
Prepaid Expenses and Deferred Charges$4,105$2,906▼ $1,199
Land, Buildings, and Equipment, Net$1,456$1,740▲ $284
Accounts Receivable$60,947$471▼ $60,476
Total Assets$402,324$436,072▲ $33,748
Other Assets Total$44,627$26,718▼ $17,909
Liabilities
Deferred Revenue$37,000$50,000▲ $13,000
Other Liabilities$44,627$26,718▼ $17,909
Accounts Payable and Accrued Expenses$19,823$23,167▲ $3,344
Total Liabilities$101,450$99,885▼ $1,565
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$300,874$336,187▲ $35,313
Total Net Assets Fund Balance$300,874$336,187▲ $35,313
Total Liabilities and Net Assets / Fund Balance$402,324$436,072▲ $33,748

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,740$9,929$11,669
Other Assets Org$26,718--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Hugo BarronPresidentFT$74,446$74,446

Board Members and Trustees

NameTitle
Tom ShieldsPast Chairpe
Joe MarshPresident
Joe GannonVice-chair
Beth MeyerDirector
Chris KnightDirector
Darren LeeDirector
Denise GuzzettaDirector
Denise HanzlikDirector
Eric KunzweilerDirector
Jeff NelsonDirector
Joan FrankenDirector
Josh MuckenhirnDirector
Kim HefnerDirector
Roger WeberDirector
Ryan KonzDirector
Michelle RislovSecretary
BILL O' CONNORTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$305,844
Program Service Revenue
$0
Investment Income
$10,059
Other Revenue
$0
All Other Contributions
$187,250
Change in Net Assets
$35,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$315,903
Total Revenue per Audited Statements
$315,903
Total Revenue per Form 990
$315,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$212,474
Other Expenses$68,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$102,233--$102,233
Current Officers, Directors, Trustees, and Key Employees$57,171$5,858-$63,029
Other Employee Benefits$24,555$1,671-$26,226
Occupancy$9,675$9,676-$19,351
Fees for Services Accounting$8,501$8,501-$17,002
Payroll Taxes$12,076$511-$12,587
Information Technology$4,219$8,216-$12,435
Pension Plan Contributions$7,895$504-$8,399
Fees for Services Management$5,211--$5,211
Advertising$560$3,141-$3,701
Travel-$3,177-$3,177
Insurance$1,506$1,506-$3,012
Office Expenses$1,814$536-$2,350
Depreciation Depletion-$702-$702
Other Expenses-$116-$116
Total Functional Expenses$235,416$45,174$0$280,590

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$280,590
Total Expenses per Audited Statements$280,590
Total Expenses per Form 990$280,590
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$26,718
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The president performs a detailed review of the 990 before providing a copy to each member of the board. The prsident then prsents the 990 to the board of directors at the meeting held prior to its filing, if so requested by any member of the board. Whether presented in a board meeting or not, the 990 is not filed until each board member has been given a copy and ample time to review.

Form 990, Page 6, Part VI, Line 12C

Members of the board of directors and the president are covered by the conflict of interest policy. The interested person discloses potential conflicts to the board or members of the executive committee. The board or executive committee then determines if a conflict exists. If a mort advantagesous transaction or arrangement is not possible to avoid a conflict, the board or executive committee shall determine if the transaction is in the organization's best interest and whether or not to enter into the arrangement or transaction.

Form 990, Page 6, Part VI, Line 15A

The executive committee reviews the performance of and determines the salary for the president. The discussion and decision surrounding the salryy adjustment are documented in the committee minues.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and the financial statements available to the public.

Form 990, Part VII

Salaries for staff of sioux empire housing partnership, inc. Are paid through a common paymaster arrangement with the greater sioux falls chamber of commerce.

Filing and Contact Details

Filer

Filer Name
Sioux Empire Housing Partnership
EIN
46-0442266
Phone
6053390942
Address
200 N PHILLIPS AVE SUITE 200, SIOUX FALLS, SD 57104

Signing Officer

Name
Hugo Barron
Title
President
Phone
6053390942
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hugo Barron
Formed
1996
Legal Domicile
Sd
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
17

Preparer

Firm
Elo Prof LLC
Address
PO BOX 249, MITCHELL, SD 57301
Preparer
Jamie a Eldeen CPA
Phone
6059967717
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The sioux empire housing partnership (sehp) assists low to moderate income homebuyers and renters financially succeed in our community by maintaining safe and affordable housing. Sehp provides housing counseling services for prepurchase and rental housing education services, financial literacy education courses, credit history review, and personal money management and budget courses. In 2025, sehp's education programs served an estimated 750 individuals and families. All classes offer in-person and virtual options which facilitates education across the state. Sehp promotes our services by social media strategy and by targeting financial institutions, community members, housing management agencies and nonprofit organizations working with low to moderate income individuals, families, or minority populations. Staff promotes services within the community by providing outreach and marketing materials during fairs, festivals and multicultural events. Sehp works with the greater sioux falls chamber of commerce, the sioux falls development foundation, the city of sioux falls, local county governments, 211 helpline center, realtors, mortgage lenders, the multicultureal center, and caminando juntos to reach our diverse community. Program success is measured by metrics such as follow-up calls, surveys and additional community outreach opportunities.

Financial Statement Notes

Schedule D, Page 3, Part X

Management believes that it has appropriate support for any tax positions taken that may affect its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The entity would recognize future accrued interest and penalties related to unrecognized tax benefits and/or liabilities in income tax expense, if such interest and penalties are incurred.

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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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IRS990/ActivityOrMissionDesc0EXPAND AFFORDABLE HOUSING FOR PEOPLE OF LOW TO MODERATE INCOMES THROUGH ACTIVE PARTICIPATION AND FACILITATION WITH THE PUBLIC AND PRIVATE SECTORS OF THE SIOUX EMPIRE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN THAT MAY AFFECT ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ENTITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND/OR LIABILITIES IN INCOME TAX EXPENSE, IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SIOUX EMPIRE HOUSING PARTNERSHIP (SEHP) ASSISTS LOW TO MODERATE INCOME HOMEBUYERS AND RENTERS FINANCIALLY SUCCEED IN OUR COMMUNITY BY MAINTAINING SAFE AND AFFORDABLE HOUSING. SEHP PROVIDES HOUSING COUNSELING SERVICES FOR PREPURCHASE AND RENTAL HOUSING EDUCATION SERVICES, FINANCIAL LITERACY EDUCATION COURSES, CREDIT HISTORY REVIEW, AND PERSONAL MONEY MANAGEMENT AND BUDGET COURSES. IN 2025, SEHP'S EDUCATION PROGRAMS SERVED AN ESTIMATED 750 INDIVIDUALS AND FAMILIES. ALL CLASSES OFFER IN-PERSON AND VIRTUAL OPTIONS WHICH FACILITATES EDUCATION ACROSS THE STATE. SEHP PROMOTES OUR SERVICES BY SOCIAL MEDIA STRATEGY AND BY TARGETING FINANCIAL INSTITUTIONS, COMMUNITY MEMBERS, HOUSING MANAGEMENT AGENCIES AND NONPROFIT ORGANIZATIONS WORKING WITH LOW TO MODERATE INCOME INDIVIDUALS, FAMILIES, OR MINORITY POPULATIONS. STAFF PROMOTES SERVICES WITHIN THE COMMUNITY BY PROVIDING OUTREACH AND MARKETING MATERIALS DURING FAIRS, FESTIVALS AND MULTICULTURAL EVENTS. SEHP WORKS WITH THE GREATER SIOUX FALLS CHAMBER OF COMMERCE, THE SIOUX FALLS DEVELOPMENT FOUNDATION, THE CITY OF SIOUX FALLS, LOCAL COUNTY GOVERNMENTS, 211 HELPLINE CENTER, REALTORS, MORTGAGE LENDERS, THE MULTICULTUREAL CENTER, AND CAMINANDO JUNTOS TO REACH OUR DIVERSE COMMUNITY. PROGRAM SUCCESS IS MEASURED BY METRICS SUCH AS FOLLOW-UP CALLS, SURVEYS AND ADDITIONAL COMMUNITY OUTREACH OPPORTUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT PERFORMS A DETAILED REVIEW OF THE 990 BEFORE PROVIDING A COPY TO EACH MEMBER OF THE BOARD. THE PRSIDENT THEN PRSENTS THE 990 TO THE BOARD OF DIRECTORS AT THE MEETING HELD PRIOR TO ITS FILING, IF SO REQUESTED BY ANY MEMBER OF THE BOARD. WHETHER PRESENTED IN A BOARD MEETING OR NOT, THE 990 IS NOT FILED UNTIL EACH BOARD MEMBER HAS BEEN GIVEN A COPY AND AMPLE TIME TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS AND THE PRESIDENT ARE COVERED BY THE CONFLICT OF INTEREST POLICY. THE INTERESTED PERSON DISCLOSES POTENTIAL CONFLICTS TO THE BOARD OR MEMBERS OF THE EXECUTIVE COMMITTEE. THE BOARD OR EXECUTIVE COMMITTEE THEN DETERMINES IF A CONFLICT EXISTS. IF A MORT ADVANTAGESOUS TRANSACTION OR ARRANGEMENT IS NOT POSSIBLE TO AVOID A CONFLICT, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE IF THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST AND WHETHER OR NOT TO ENTER INTO THE ARRANGEMENT OR TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE REVIEWS THE PERFORMANCE OF AND DETERMINES THE SALARY FOR THE PRESIDENT. THE DISCUSSION AND DECISION SURROUNDING THE SALRYY ADJUSTMENT ARE DOCUMENTED IN THE COMMITTEE MINUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES FOR STAFF OF SIOUX EMPIRE HOUSING PARTNERSHIP, INC. ARE PAID THROUGH A COMMON PAYMASTER ARRANGEMENT WITH THE GREATER SIOUX FALLS CHAMBER OF COMMERCE.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
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