Civic Intelligence

Aberdeen Downtown Association

990 • Fiscal year 2017 • EIN 46-0460220

Jan 01, 2017 to Dec 31, 2017 • Filed on Jan 11, 2019

Organization Profilewww.aberdeendowntown.org
208 S Main St Ste 2Aberdeen, SD 57401

(605) 226-3441

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.34x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

0.72x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

93rd percentile

31%

Higher net margin than 93% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

26th percentile

$52,879

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

31st percentile

0.0%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-23%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$1,052,243

Up $340 (+0.0%) from 2016

Net Assets

Up

$694,937

Up $150,930 (+28%) from 2016

Liabilities

Down

$357,306

Down $150,590 (-30%) from 2016

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin93rd percentile

Revenue

Down

$493,352

Down $149,625 (-23%) from 2016

Expenses

Down

$342,422

Down $20,808 (-5.7%) from 2016

Net Income

Down

$150,930

Down $128,817 (-46%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $927,099Liabilities 2010: $841,930Net Assets 2010: $85,1692010Assets 2011: $1,109,315Liabilities 2011: $1,009,998Net Assets 2011: $99,3172011Assets 2012: $1,102,999Liabilities 2012: $941,253Net Assets 2012: $161,7462012Assets 2013: $1,047,846Liabilities 2013: $894,694Net Assets 2013: $153,1522013Assets 2014: $1,066,357Liabilities 2014: $844,645Net Assets 2014: $221,7122014Assets 2015: $1,056,174Liabilities 2015: $791,914Net Assets 2015: $264,2602015Assets 2016: $1,051,903Liabilities 2016: $507,896Net Assets 2016: $544,0072016Assets 2017: $1,052,243Liabilities 2017: $357,306Net Assets 2017: $694,9372017Assets 2018: $1,380,585Liabilities 2018: $580,558Net Assets 2018: $800,0272018Assets 2019: $1,362,851Liabilities 2019: $573,249Net Assets 2019: $789,6022019Assets 2020: $1,278,538Liabilities 2020: $371,942Net Assets 2020: $906,5962020Assets 2021: $1,012,514Liabilities 2021: $0Net Assets 2021: $1,012,5142021Assets 2022: $983,630Liabilities 2022: $0Net Assets 2022: $983,6302022Assets 2023: $940,871Liabilities 2023: $0Net Assets 2023: $940,8712023Assets 2024: $889,021Liabilities 2024: $0Net Assets 2024: $889,0212024

Highlighted filing

2017

Assets$1,052,243
Liabilities$357,306
Net Assets$694,937
Open 2017 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $447,3132010Revenue 2011: $530,354Expenses 2011: $507,206Net Income 2011: $23,1482011Expenses 2012: $328,2062012Revenue 2013: $340,762Expenses 2013: $349,356Net Income 2013: -$8,5942013Revenue 2014: $400,915Expenses 2014: $332,355Net Income 2014: $68,5602014Revenue 2015: $407,742Expenses 2015: $365,194Net Income 2015: $42,5482015Revenue 2016: $642,977Expenses 2016: $363,230Net Income 2016: $279,7472016Revenue 2017: $493,352Expenses 2017: $342,422Net Income 2017: $150,9302017Revenue 2018: $428,176Expenses 2018: $323,086Net Income 2018: $105,0902018Revenue 2019: $316,065Expenses 2019: $326,490Net Income 2019: -$10,4252019Revenue 2020: $283,010Expenses 2020: $320,901Net Income 2020: -$37,8912020Revenue 2021: $343,761Expenses 2021: $243,843Net Income 2021: $99,9182021Revenue 2022: $259,068Expenses 2022: $244,858Net Income 2022: $14,2102022Revenue 2023: $191,510Expenses 2023: $234,269Net Income 2023: -$42,7592023Revenue 2024: $244,220Expenses 2024: $296,070Net Income 2024: -$51,8502024

Highlighted filing

2017

Revenue$493,352
Expenses$342,422
Net Income$150,930
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jan 11, 2019
Return Version
2017v2.3
Gross Receipts
$493,352
Mission and Program Overview

Mission

Creating vitality in the heart of the city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$771,464$747,995▼ $23,469
Savings and Temporary Cash Investments$146,724$181,199▲ $34,475
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$1,051,903$1,052,243▲ $340
Other Assets Total$133,615$122,949▼ $10,666
Liabilities
Mortgage Notes Payable Secured by Investment Property$507,896$357,306▼ $150,590
Total Liabilities$507,896$357,306▼ $150,590
Net Assets / Fund Balance
Unrestricted Net Assets$523,914$684,387▲ $160,473
Temporarily Rstr Net Assets$20,093$10,550▼ $9,543
Total Net Assets Fund Balance$544,007$694,937▲ $150,930
Total Liabilities and Net Assets / Fund Balance$1,051,903$1,052,243▲ $340

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$747,995$163,534$911,529
Other Assets Org$122,949--
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shelley Westra-Heier Apr-DecExecutive DirectorFT$45,129$7,750$52,879
Brent Brandt Jan-MarDirector of Public RelationsFT$12,024$985$13,009

Board Members and Trustees

NameTitle
Heath JohnsonPresident
Matt ZellerVice President
Josh FinerDirector
Lisa GermanDirector
Liz HannumDirector
Luke BunkeDirector
Mark RichDirector
Megan HardieDirector
Spencer Sommer Apr-DecDirector
Tom Hurlbert Jan-MarDirector
Kelli Schaunaman Apr-DecSecretary/Treasurer
Randy Grismer Jan-MarSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$436,433
Program Service Revenue
$56,858
Investment Income
$61
Other Revenue
$0
All Other Contributions
$15,543
Change in Net Assets
$150,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$227,399
Salaries, Compensation, and Employee Benefits$97,323
Grants and Similar Amounts Paid$17,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$65,888
Interest---$29,443
Advertising---$24,309
Depreciation Depletion---$23,469
Office Expenses---$20,464
Fees for Services Accounting---$19,746
Grants to Domestic Orgs---$17,700
Other Salaries and Wages---$16,588
Other Employee Benefits---$9,489
Payroll Taxes---$5,358
Insurance---$4,588
Fees for Services Other---$2,065
All Other Expenses---$1,422
Other Expenses---$1,199
Occupancy---$922
Travel---$300
Total Functional Expenses$0$0$0$342,422
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chow Main PropertiesAberdeen, SD-Facade grant$7,500
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7B

“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.”

Form 990, Part VI, Section A, line 8B

“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.”

Form 990, Part VI, Section B, line 11B

“The return was reviewed by the Executive Director prior to filing.”

Form 990, Part VI, Section B, line 15

“There is currently no formal process to determine compensation.”

Form 990, Part VI, Section C, line 19

“The financial statements and governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Aberdeen Downtown Association
EIN
46-0460220
Phone
6052263441
Address
208 S Main St Ste 2, Aberdeen, SD 57401

Signing Officer

Name
Matt Zeller
Title
President
Phone
6052263441
Signed
2019-01-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shelley Westra-Heier
Formed
2002
Legal Domicile
Sd
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
200

Preparer

Firm
Eide Bailly Llp
Address
24 2ND AVE SW, ABERDEEN, SD 57401-4115
Preparer
Melissa White CPA
Phone
6052258783
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“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.”

Raw XML Appendix395 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/AccountantCompileOrReviewInd01
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Creating vitality in the heart of the city.
IRS990/AdvertisingGrp/TotalAmt024309
IRS990/AllOtherContributionsAmt015543
IRS990/AllOtherExpensesGrp/TotalAmt01422
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Aberdeen Downtown Association
IRS990/BooksInCareOfDetail/PhoneNum06052263441
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0208 S Main St Ste 2
IRS990/BooksInCareOfDetail/USAddress/CityNm0Aberdeen
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057401
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0100
IRS990/CashNonInterestBearingGrp/EOYAmt0100
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt065888
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0436433
IRS990/CYGrantsAndSimilarPaidAmt017700
IRS990/CYInvestmentIncomeAmt061
IRS990/CYOtherExpensesAmt0227399
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt056858
IRS990/CYRevenuesLessExpensesAmt0150930
IRS990/CYSalariesCompEmpBnftPaidAmt097323
IRS990/CYTotalExpensesAmt0342422
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0493352
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt023469
IRS990/Desc0Held events in the downtown Aberdeen core to bring people to the downtown district. Events and respective attendance include: Sizzlin' Summer Nights Car Show brought 7,500 people; Farmers Market brought 6,000 people, Crazy Days brought 2,500 people, Summer Concert Series brought 9,000 people, Trick or Treat on Main brought 2,500 people.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt019746
IRS990/FeesForServicesOtherGrp/TotalAmt02065
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt12985
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt137750
IRS990/Form990PartVIISectionAGrp/PersonNm0Heath Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm1Matt Zeller
IRS990/Form990PartVIISectionAGrp/PersonNm2Randy Grismer Jan-Mar
IRS990/Form990PartVIISectionAGrp/PersonNm3Kelli Schaunaman Apr-Dec
IRS990/Form990PartVIISectionAGrp/PersonNm4Tom Hurlbert Jan-Mar
IRS990/Form990PartVIISectionAGrp/PersonNm5Luke Bunke
IRS990/Form990PartVIISectionAGrp/PersonNm6Lisa German
IRS990/Form990PartVIISectionAGrp/PersonNm7Liz Hannum
IRS990/Form990PartVIISectionAGrp/PersonNm8Megan Hardie
IRS990/Form990PartVIISectionAGrp/PersonNm9Spencer Sommer Apr-Dec
IRS990/Form990PartVIISectionAGrp/PersonNm10Mark Rich
IRS990/Form990PartVIISectionAGrp/PersonNm11Josh Finer
IRS990/Form990PartVIISectionAGrp/PersonNm12Brent Brandt Jan-Mar
IRS990/Form990PartVIISectionAGrp/PersonNm13Shelley Westra-Heier Apr-Dec
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1212024
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1345129
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director of Public Relations
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Director
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0395430
IRS990/GrantsToDomesticOrgsGrp/TotalAmt017700
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0493352
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt04588
IRS990/InterestGrp/TotalAmt029443
IRS990/InvestmentIncomeGrp/ExclusionAmt061
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt061
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0163534
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0771464
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0747995
IRS990/LandBldgEquipCostOrOtherBssAmt0911529
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt025460
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Creating vitality in the heart of the city.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0507896
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0357306
IRS990/NetAssetsOrFundBalancesBOYAmt0544007
IRS990/NetAssetsOrFundBalancesEOYAmt0694937
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt0922
IRS990/OfficeExpensesGrp/TotalAmt020464
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0133615
IRS990/OtherAssetsTotalGrp/EOYAmt0122949
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09489
IRS990/OtherExpensesGrp/Desc0Event Expense
IRS990/OtherExpensesGrp/Desc1MOU-ADC
IRS990/OtherExpensesGrp/Desc2Sales and Use Tax Expen
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/TotalAmt072519
IRS990/OtherExpensesGrp/TotalAmt122917
IRS990/OtherExpensesGrp/TotalAmt24036
IRS990/OtherExpensesGrp/TotalAmt31199
IRS990/OtherSalariesAndWagesGrp/TotalAmt016588
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt05358
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Shelley Westra-Heier
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Event Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Miscellaneous Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055208
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11650
IRS990/ProgSrvcAccomActy2Grp/Desc0Administered facade grant program to assist in restoration of building fronts for downtown businesses.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0598025
IRS990/PYGrantsAndSimilarPaidAmt041585
IRS990/PYInvestmentIncomeAmt083
IRS990/PYOtherExpensesAmt0236654
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt044869
IRS990/PYRevenuesLessExpensesAmt0279747
IRS990/PYSalariesCompEmpBnftPaidAmt084991
IRS990/PYTotalExpensesAmt0363230
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0642977
IRS990/ReconcilationRevenueExpnssAmt0150930
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0146724
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0181199
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0122949
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Funds held by the City
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0747995
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0163534
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0911529
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0747995
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0122949
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt07500
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Facade grant
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Chow Main Properties
IRS990ScheduleI/RecipientTable/RecipientEIN0352541029
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0502 S Main St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Aberdeen
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd057401
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants 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/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0New 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/ExplanationTxt1While 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/ExplanationTxt2The return was reviewed by the Executive Director prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There is currently no formal process to determine compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The financial statements and governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt020093
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010550
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01051903
IRS990/TotalAssetsEOYAmt01052243
IRS990/TotalAssetsGrp/BOYAmt01051903
IRS990/TotalAssetsGrp/EOYAmt01052243
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0436433
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0342422
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0507896
IRS990/TotalLiabilitiesEOYAmt0357306
IRS990/TotalLiabilitiesGrp/BOYAmt0507896
IRS990/TotalLiabilitiesGrp/EOYAmt0357306
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0544007
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0694937
IRS990/TotalOtherCompensationAmt08735
IRS990/TotalProgramServiceRevenueAmt056858
IRS990/TotalReportableCompFromOrgAmt057153
IRS990/TotalRevenueGrp/ExclusionAmt061
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056858
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0493352
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01051903
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01052243
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0300
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0523914
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0684387
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0208 S Main St Ste 2
IRS990/USAddress/CityNm0Aberdeen
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057401
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.aberdeendowntown.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Matt Zeller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06052263441
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Aberdeen Downtown Association
ReturnHeader/Filer/BusinessNameControlTxt0ABER
ReturnHeader/Filer/EIN0460460220
ReturnHeader/Filer/PhoneNum06052263441
ReturnHeader/Filer/USAddress/AddressLine1Txt0208 S Main St Ste 2
ReturnHeader/Filer/USAddress/CityNm0Aberdeen
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057401
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09B35B913814FC32CD6A90486ED3F20DF69DB8578
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A78A3873C2DE1C7648AC2F3293B5CE6B8FCFFA9B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt08.39.233.29
ReturnHeader/FilingSecurityInformation/IPDt02019-01-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:50:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024 2ND AVE SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ABERDEEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0574014115
ReturnHeader/PreparerPersonGrp/PhoneNum06052258783
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa White CPA
ReturnHeader/ReturnTs02019-02-13T19:19:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,052,243
Liabilities
$357,306
Net assets
$694,937
Revenue
$493,352
Expenses
$342,422
Net income
$150,930
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.00$0.89$0.24$0.30$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.19$0.23$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.26$0.24$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.34$0.24$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.28$0.37$0.91$0.28$0.32$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.57$0.79$0.32$0.33$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.38$0.58$0.80$0.43$0.32$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.36$0.69$0.49$0.34$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.51$0.54$0.64$0.36$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.79$0.26$0.41$0.37$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.07$0.84$0.22$0.40$0.33$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.89$0.15$0.34$0.35$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.94$0.16$0.33
2011Summary only. Only limited summary data is available for this year.$1.11$1.01$0.10$0.53$0.51$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.84$0.09$0.45