Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
990 • Fiscal year 2015 • EIN 46-0460220
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
24th percentile
Higher top officer pay than 24% of similar nonprofits.
Top officer pay equals 12.3% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Down$1,056,174
Down $10,183 (-1.0%) from 2014
Net Assets
Up$264,260
Up $42,548 (+19%) from 2014
Liabilities
Down$791,914
Down $52,731 (-6.2%) from 2014
Revenue
Up$407,742
Up $6,827 (+1.7%) from 2014
Expenses
Up$365,194
Up $32,839 (+9.9%) from 2014
Net Income
Down$42,548
Down $26,012 (-38%) from 2014
Creating vitality in the heart of the city.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $801,514 | $794,934 | ▼ $6,580 |
| Savings and Temporary Cash Investments | $114,424 | $127,165 | ▲ $12,741 |
| Total Assets | $1,066,357 | $1,056,174 | ▼ $10,183 |
| Other Assets Total | $150,419 | $134,075 | ▼ $16,344 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $844,645 | $791,914 | ▼ $52,731 |
| Total Liabilities | $844,645 | $791,914 | ▼ $52,731 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $159,712 | $204,367 | ▲ $44,655 |
| Temporarily Rstr Net Assets | $62,000 | $59,893 | ▼ $2,107 |
| Total Net Assets Fund Balance | $221,712 | $264,260 | ▲ $42,548 |
| Total Liabilities and Net Assets / Fund Balance | $1,066,357 | $1,056,174 | ▼ $10,183 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $794,934 | $116,595 | $911,529 |
| Other Assets Org | $134,075 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Brent Brandt | Director of Public Relations and Promotions | FT | $48,044 | $1,950 | $49,994 |
| Heidi Appel through Sept | Executive Director | FT | $37,517 | - | $37,517 |
| Name | Title |
|---|---|
| Heath Johnson | President |
| Matt Zeller | Vice President |
| Josh Finer | Director |
| Kelli Mensen | Director |
| Lisa German | Director |
| Liz Hannum | Director |
| Luke Bunke | Director |
| Mark Rich | Director |
| Megan Hardie | Director |
| Tom Hurlbert | Director |
| Randy Grismer | Secretary/Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $207,194 |
| Salaries, Compensation, and Employee Benefits | $139,393 |
| Grants and Similar Amounts Paid | $18,607 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $87,511 |
| Interest | - | - | - | $50,848 |
| Other Salaries and Wages | - | - | - | $41,860 |
| Depreciation Depletion | - | - | - | $22,924 |
| Grants to Domestic Orgs | - | - | - | $18,607 |
| Advertising | - | - | - | $10,984 |
| Payroll Taxes | - | - | - | $10,022 |
| Occupancy | - | - | - | $9,909 |
| Office Expenses | - | - | - | $9,899 |
| Fees for Services Other | - | - | - | $7,632 |
| Insurance | - | - | - | $3,900 |
| Other Expenses | - | - | - | $3,484 |
| Conferences and Meetings | - | - | - | $2,197 |
| All Other Expenses | - | - | - | $1,642 |
| Travel | - | - | - | $1,153 |
| Total Functional Expenses | $0 | $0 | $0 | $365,194 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 224 Holdings LLC | Aberdeen, SD | - | Facade grant | $15,000 |
| Howel & Johnson | Aberdeen, SD | - | Facade grant for Brass Kettle | $2,928 |
| Pure & Simple Nutrition Center | Aberdeen, SD | - | Facade grant | $679 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“New board member appointments to the BID board are approved by the Mayor of the City of Aberdeen and the City Council. There is no approval needed for members of the Aberdeen Downtown Association board of directors.”
“While the organization has an executive committee, their actions are limited to those as delegated by the governing board. There are no committees that have broad authority to act on behalf of the governing board.”
“The return was reviewed by the President and Vice President prior to filing.”
“There is currently no formal process to determine compensation.”
“The financial statements and governing documents are available upon request.”
“The Organization is organized as a South Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code. The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. We have determined that the Organization is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. We believe that the Organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. We would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Creating vitality in the heart of the city. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10984 |
| IRS990/AllOtherContributionsAmt | 0 | 30374 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1642 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Aberdeen Downtown Association |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6052263441 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 514 S Main St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Aberdeen |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57401 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 87511 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2197 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 359640 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 18607 |
| IRS990/CYInvestmentIncomeAmt | 0 | 41 |
| IRS990/CYOtherExpensesAmt | 0 | 207194 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 48061 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 42548 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 139393 |
| IRS990/CYTotalExpensesAmt | 0 | 365194 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 407742 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 22924 |
| IRS990/Desc | 0 | Held events in the downtown Aberdeen core to bring people to the downtown district. Events and respective attendance include: Sizzlin' Summer Nights Car Show brought 9,000 people; Mystery Dinner Theatre production brought 525 people; Farmers Market brought 8,800 people, Crazy Days brought 2,000 people, Summer Concert Series brought 10,000 people, Trick or Treat on Main brought 1,100 people. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 7632 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 1950 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Heath Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Matt Zeller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Randy Grismer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tom Hurlbert |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Luke Bunke |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Lisa German |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Liz Hannum |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Megan Hardie |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Kelli Mensen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Mark Rich |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Josh Finer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Brent Brandt |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Heidi Appel through Sept |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 48044 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 37517 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Director of Public Relations and Promotions |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 295746 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 18607 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 407742 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3900 |
| IRS990/InterestGrp/TotalAmt | 0 | 50848 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 41 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 41 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 116595 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 801514 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 794934 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 911529 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 33520 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Creating vitality in the heart of the city. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 844645 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 791914 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 221712 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 264260 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 9909 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9899 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 150419 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 134075 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Event Expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Bad Debt Expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Streetscape and Parking |
| IRS990/OtherExpensesGrp/Desc | 3 | Sales and Use Tax Expen |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 74901 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4025 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3696 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3484 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 41860 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10022 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Heath Johnson |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Event Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Miscellaneous Revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 46131 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1930 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 46131 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1930 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Administered facade grant program to assist in restoration of building fronts for downtown businesses. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 375498 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3 |
| IRS990/PYOtherExpensesAmt | 0 | 178241 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 25414 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 68560 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 154114 |
| IRS990/PYTotalExpensesAmt | 0 | 332355 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 400915 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 42548 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 114424 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 127165 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 134075 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Funds held by the City |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 794934 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 116595 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 911529 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization is organized as a South Dakota nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code. The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. We have determined that the Organization is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. We believe that the Organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. We would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 794934 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 134075 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 2928 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 679 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 15000 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Facade grant for Brass Kettle |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | Facade grant |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | Facade grant |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Howel & Johnson |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | Pure & Simple Nutrition Center |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | 224 Holdings LLC |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 815 18th Ave NE |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 14 2nd Ave SW |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 224 1/2 South Main St |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Aberdeen |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | Aberdeen |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | Aberdeen |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | SD |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | SD |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 57401 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 57401 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 57401 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Grants are used to provide facade improvements to businesses in downtown Aberdeen. Based on proximity of these businesses to the organization's office, the organization is able to observe that the improvements are being made. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | New board member appointments to the BID board are approved by the Mayor of the City of Aberdeen and the City Council. There is no approval needed for members of the Aberdeen Downtown Association board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | While the organization has an executive committee, their actions are limited to those as delegated by the governing board. There are no committees that have broad authority to act on behalf of the governing board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The return was reviewed by the President and Vice President prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | There is currently no formal process to determine compensation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The financial statements and governing documents are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 62000 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 59893 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1066357 |
| IRS990/TotalAssetsEOYAmt | 0 | 1056174 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1066357 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1056174 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 359640 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 365194 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 844645 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 791914 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 844645 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 791914 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 221712 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 264260 |
| IRS990/TotalOtherCompensationAmt | 0 | 1950 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 48061 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 85561 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 41 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 48061 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 407742 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 235 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1066357 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1056174 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 1153 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 159712 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 204367 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 514 S Main Street PO Box 17 |
| IRS990/USAddress/CityNm | 0 | Aberdeen |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/USAddress/ZIPCd | 0 | 574020017 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 11 |
| IRS990/WebsiteAddressTxt | 0 | www.aberdeendowntown.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Matt Zeller |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6052263441 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Aberdeen Downtown Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ABER |
| ReturnHeader/Filer/EIN | 0 | 460460220 |
| ReturnHeader/Filer/PhoneNum | 0 | 6052263441 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 514 S Main Street PO Box 17 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Aberdeen |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 574020017 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EIDE BAILLY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 24 2ND AVE SW PO BOX 430 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ABERDEEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 574020430 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6052258783 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Melissa White CPA |
| ReturnHeader/ReturnTs | 0 | 2016-11-15T08:46:41-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.