Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
EIN 46-2433714 • 501(c)3 • Viborg, SD
Profile
Education and recreational
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Up$180,531
Up $8,534 (+5.0%) from 2023
Liabilities
$77
No earlier filing loaded for comparison.
Net Assets
Up$184,840
Up $12,740 (+7.4%) from 2023
Revenue
Down$99,677
Down $1,862 (-1.8%) from 2023
Expenses
Down$86,834
Down $9,332 (-9.7%) from 2023
Net Income
Up$12,843
Up $7,470 (+139%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Education and recreational
| Description | Grants | Expenses |
|---|---|---|
| OPERATION AND MAINTENANCE OF A MOVIE THEATER AND PUBLIC ARTS CENTER AND VENUE FOR HOSTING COMMUNITY AND PUBLIC SCHOOL EVENTS | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEFF SLACK | President | - | $0 | - | - |
| MICHAEL STEVENS | Vice Pres | - | $0 | - | - |
| DOROTHY KLUCKMAN | Secretary | - | $0 | - | - |
| ANNE CHRISTIANSEN | Treasurer | - | $0 | - | - |
| DESIREE BOYER | Director | - | $0 | - | - |
| THERESA BONHORST | Director | - | $0 | - | - |
| JAMIE ODELL | Director | - | $0 | - | - |
| JERRY EMBERLIN | Director | - | $0 | - | - |
| MARCIA NIELSEN | Director | - | $0 | - | - |
“Depreciable equipmtnet used in theater operation”
“Theater operation expenses for film rental, concessions, insurance, supplies, marketing, sales tax, payroll tax and depreciaiton expense of business assets”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ANNE CHRISTIANSEN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6053263004 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 315 N WASHINGTON ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | VIBORG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57070 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 140253 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 102041 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2166 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 931 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 12843 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1467 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 171997 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 180531 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 650 |
| IRS990EZ/GrossReceiptsAmt | 0 | 100608 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 1581 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 645 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 27829 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 33601 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 171997 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 184840 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 171997 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 180454 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3678 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JEFF SLACK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHAEL STEVENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DOROTHY KLUCKMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ANNE CHRISTIANSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DESIREE BOYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | THERESA BONHORST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JAMIE ODELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JERRY EMBERLIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | MARCIA NIELSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3915 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 44889 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 74449 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | EDUCATION AND RECREATIONAL |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1240 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 96216 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATION AND MAINTENANCE OF A MOVIE THEATER AND PUBLIC ARTS CENTER AND VENUE FOR HOSTING COMMUNITY AND PUBLIC SCHOOL EVENTS |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 6000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 77 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 86834 |
| IRS990EZ/TotalRevenueAmt | 0 | 99677 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 2166 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3618 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2328 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47556 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1800 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 57468 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 645 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 551 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 88 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 76 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 55 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1415 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 96216 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 97474 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 108252 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 57566 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 28539 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 388047 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 645 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 551 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 88 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 76 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 55 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1415 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00320 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00190 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99680 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99810 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 445515 |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 98382 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 101092 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 110580 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 105122 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30339 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 445515 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 99027 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 101643 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 110668 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 105198 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 30394 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 446930 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DEPRECIABLE EQUIPMTNET USED IN THEATER OPERATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THEATER OPERATION EXPENSES FOR FILM RENTAL, CONCESSIONS, INSURANCE, SUPPLIES, MARKETING, SALES TAX, PAYROLL TAX AND DEPRECIAITON EXPENSE OF BUSINESS ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 16-OTHER EXPENSESE |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANNE CHRISTIANSEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6053261200 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HISTORIC LUND THEATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIST |
| ReturnHeader/Filer/EIN | 0 | 462433714 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 23 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | VIBORG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57070 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460352189 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WARD LAW OFFICE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 497 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | VIBORG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57070 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053265282 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GARY WARD |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T12:32:09-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.