Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
990 • Fiscal year 2018 • EIN 46-0460220
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
29th percentile
Higher top officer pay than 29% of similar nonprofits.
Top officer pay equals 17.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Up$1,380,585
Up $328,342 (+31%) from 2017
Net Assets
Up$800,027
Up $105,090 (+15%) from 2017
Liabilities
Up$580,558
Up $223,252 (+62%) from 2017
Revenue
Down$428,176
Down $65,176 (-13%) from 2017
Expenses
Down$323,086
Down $19,336 (-5.6%) from 2017
Net Income
Down$105,090
Down $45,840 (-30%) from 2017
Creating vitality in the heart of the city.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $747,995 | $1,169,610 | ▲ $421,615 |
| Savings and Temporary Cash Investments | $181,199 | $103,662 | ▼ $77,537 |
| Cash and Non-Interest-Bearing Accounts | $100 | $100 | → $0 |
| Total Assets | $1,052,243 | $1,380,585 | ▲ $328,342 |
| Other Assets Total | $122,949 | $107,213 | ▼ $15,736 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $357,306 | $580,558 | ▲ $223,252 |
| Total Liabilities | $357,306 | $580,558 | ▲ $223,252 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $684,387 | $789,477 | ▲ $105,090 |
| Temporarily Rstr Net Assets | $10,550 | $10,550 | → $0 |
| Total Net Assets Fund Balance | $694,937 | $800,027 | ▲ $105,090 |
| Total Liabilities and Net Assets / Fund Balance | $1,052,243 | $1,380,585 | ▲ $328,342 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $724,526 | $187,003 | $911,529 |
| Buildings | $445,084 | $3,837 | $448,921 |
| Other Assets Org | $107,213 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Shelley Westra-Heier | Executive Director | FT | $63,382 | $9,500 | $72,882 |
| Name | Title |
|---|---|
| Heath Johnson | Past President |
| Matt Zeller | President |
| Josh Finer | Vice President |
| Andy Johnson | Director |
| Carly Pochop Nov-Dec | Director |
| Craig Green Jan-Oct | Director |
| Lisa German | Director |
| Luke Bunke Jan-Mar | Director |
| Meg White | Director |
| Scott Peterson | Director |
| Spencer Sommer | Director |
| Kelli Schaunaman | Secretary/Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $224,610 |
| Salaries, Compensation, and Employee Benefits | $98,341 |
| Grants and Similar Amounts Paid | $135 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $72,882 |
| Depreciation Depletion | - | - | - | $27,306 |
| Interest | - | - | - | $26,510 |
| Office Expenses | - | - | - | $24,941 |
| Advertising | - | - | - | $18,395 |
| Other Salaries and Wages | - | - | - | $18,052 |
| Fees for Services Accounting | - | - | - | $13,553 |
| Insurance | - | - | - | $8,556 |
| Payroll Taxes | - | - | - | $6,150 |
| Fees for Services Other | - | - | - | $5,856 |
| Information Technology | - | - | - | $3,314 |
| Occupancy | - | - | - | $2,028 |
| Fees for Services Legal | - | - | - | $1,357 |
| Other Employee Benefits | - | - | - | $1,257 |
| Other Expenses | - | - | - | $1,072 |
| Grants to Domestic Orgs | - | - | - | $135 |
| All Other Expenses | - | - | - | $90 |
| Total Functional Expenses | $0 | $0 | $0 | $323,086 |
| 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 Executive Director prior to filing.”
“While there is currently no formal process to determine compensation, the executive director's compensation is reviewed annually by the executive board.”
“The financial statements and governing documents are available upon request.”
“In 2018, the Organization acquired The Workshop which is operated in the building now owned by the Organization. It was recognized that leasing office space is a big step towards establishing a new business. The goal of The Workshop is to serve as a business incubation space and bring business professionals, entrepreneurs, creatives, freelancers, and university students to downtown Aberdeen in one unique location. Membership in The Workshop includes access to a variety of work areas, high speed Wi-Fi, printing and basic office supplies, 24/7 access, and meeting rooms.”
“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. The Organization has determined it 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. The Organization believes it 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. The Organization 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 | 18395 |
| IRS990/AllOtherContributionsAmt | 0 | 12350 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 90 |
| 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 | 208 S Main St Ste 2 |
| 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/CashNonInterestBearingGrp/BOYAmt | 0 | 100 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 72882 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 374944 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 135 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 224610 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 53232 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 105090 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 98341 |
| IRS990/CYTotalExpensesAmt | 0 | 323086 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 428176 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 27306 |
| 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 7,000 people; Farmers Market brought 5,000 people, Crazy Days brought 2,500 people, Summer Concert Series brought 9,000 people, Trick or Treat on Main brought 2,500 people. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13553 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1357 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5856 |
| 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 | 0.50 |
| 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/IndividualTrusteeOrDirectorInd | 11 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 9500 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Matt Zeller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Heath Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Josh Finer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Kelli Schaunaman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Meg White |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Scott Peterson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Lisa German |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Andy Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Luke Bunke Jan-Mar |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Spencer Sommer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Craig Green Jan-Oct |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Carly Pochop Nov-Dec |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Shelley Westra-Heier |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 63382 |
| 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 | Past President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary/Treasurer |
| 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 |
| 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 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 340962 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 135 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 428176 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3314 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8556 |
| IRS990/InterestGrp/TotalAmt | 0 | 26510 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 190840 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 747995 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1169610 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1360450 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 21632 |
| 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 | 357306 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 580558 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 694937 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 800027 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 2028 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24941 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 122949 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 107213 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1257 |
| IRS990/OtherExpensesGrp/Desc | 0 | Event Expense |
| IRS990/OtherExpensesGrp/Desc | 1 | MOU-ADC |
| IRS990/OtherExpensesGrp/Desc | 2 | Sales and Use Tax Expen |
| IRS990/OtherExpensesGrp/Desc | 3 | Office Food |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 63381 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 23476 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4775 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1072 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 18052 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6150 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Shelley Westra-Heier |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Event Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Rental Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 49931 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3301 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 49931 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3301 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Operation of The Workshop. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 436433 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 17700 |
| IRS990/PYInvestmentIncomeAmt | 0 | 61 |
| IRS990/PYOtherExpensesAmt | 0 | 227399 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 56858 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 150930 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 97323 |
| IRS990/PYTotalExpensesAmt | 0 | 342422 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 493352 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 105090 |
| 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 | 181199 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 103662 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 445084 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3837 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 448921 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 107213 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Funds held by the City |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 724526 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 187003 |
| 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. The Organization has determined it 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. The Organization believes it 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. The Organization 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 | 1169610 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 107213 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | In 2018, the Organization acquired The Workshop which is operated in the building now owned by the Organization. It was recognized that leasing office space is a big step towards establishing a new business. The goal of The Workshop is to serve as a business incubation space and bring business professionals, entrepreneurs, creatives, freelancers, and university students to downtown Aberdeen in one unique location. Membership in The Workshop includes access to a variety of work areas, high speed Wi-Fi, printing and basic office supplies, 24/7 access, and meeting rooms. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | 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 | 3 | The return was reviewed by the Executive Director prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | While there is currently no formal process to determine compensation, the executive director's compensation is reviewed annually by the executive board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The financial statements and governing documents are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 1 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 10550 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 10550 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1052243 |
| IRS990/TotalAssetsEOYAmt | 0 | 1380585 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1052243 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1380585 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 374944 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 323086 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 357306 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 580558 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 357306 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 580558 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 694937 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 800027 |
| IRS990/TotalOtherCompensationAmt | 0 | 9500 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 53232 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 63382 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 53232 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 428176 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 200 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1052243 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1380585 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 684387 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 789477 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 208 S Main St Ste 2 |
| IRS990/USAddress/CityNm | 0 | Aberdeen |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/USAddress/ZIPCd | 0 | 57401 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WebsiteAddressTxt | 0 | www.aberdeendowntown.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Matt Zeller |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6052263441 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-09-27 |
| 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 | 208 S Main St Ste 2 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Aberdeen |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57401 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 9B35B913814FC32CD6A90486ED3F20DF69DB8578 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | A78A3873C2DE1C7648AC2F3293B5CE6B8FCFFA9B |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 216.147.181.45 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-09-27 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:54:14 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EIDE BAILLY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 24 2ND AVE SW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ABERDEEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 574014115 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6052258783 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-09-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Melissa White CPA |
| ReturnHeader/ReturnTs | 0 | 2019-10-29T16:00:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.