Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
EIN 46-6017180 • 501(c)3 • Hot Springs, SD
Profile
Black hills parks and forests association (bhpfa) is a non-profit cooperating partner with the national park service and u.s. Forest service. Our mission is to support wonder and exploration through steward ship of your public lands. Bhpfa supports our public land partners with their interpretive, educational, and research programs that protect and preserve the cultural and natural resources of the black hills, western nebraska, and surrounding areas. This is accomplished by operating sales outlets in public land locations throughout south dakota, wyoming, and western nebraska. Purchases from these sites expand the visitor experience beyond park and forest borders and supports interpretive, research, and education programming for our partner agencies. In addition to assisting our partners, bhpfa's secondary mission is committed to creating lifelong learning opportunities for all through our membership and education programs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 11.8% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Assets
Down$1,577,967
Down $69,161 (-4.2%) from 2023
Liabilities
Down$76,268
Down $10,076 (-12%) from 2023
Net Assets
Down$1,501,699
Down $59,085 (-3.8%) from 2023
Revenue
Down$787,261
Down $118,091 (-13%) from 2023
Expenses
Up$966,620
Up $105,848 (+12%) from 2023
Net Income
Down-$179,359
Down $223,939 (-502%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
See attached services schedule
SEE SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $369,799 | $413,945 | ▲ $44,146 |
| Cash and Non-Interest-Bearing Accounts | $372,579 | $364,733 | ▼ $7,846 |
| Savings and Temporary Cash Investments | $341,200 | $280,175 | ▼ $61,025 |
| Inventories for Sale or Use | $386,072 | $270,177 | ▼ $115,895 |
| Land, Buildings, and Equipment, Net | $145,009 | $200,114 | ▲ $55,105 |
| Prepaid Expenses and Deferred Charges | $9,304 | $21,736 | ▲ $12,432 |
| Accounts Receivable | $1,644 | $1,948 | ▲ $304 |
| Total Assets | $1,647,128 | $1,577,967 | ▼ $69,161 |
| Other Assets Total | $21,521 | $25,139 | ▲ $3,618 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $86,344 | $76,268 | ▼ $10,076 |
| Total Liabilities | $86,344 | $76,268 | ▼ $10,076 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,386,960 | $1,258,432 | ▼ $128,528 |
| Net Assets With Donor Restrictions | $173,824 | $243,267 | ▲ $69,443 |
| Total Net Assets Fund Balance | $1,560,784 | $1,501,699 | ▼ $59,085 |
| Total Liabilities and Net Assets / Fund Balance | $1,647,128 | $1,577,967 | ▼ $69,161 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $162,489 | $14,912 | $177,401 |
| Buildings | $37,625 | $23,526 | $61,151 |
| Other Securities | $45,942 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $21,521 | - | ▲ $3,618 | - | $25,139 |
| 2022 | $19,590 | - | ▲ $2,931 | $1,000 | $21,521 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Patty Ressler | Executive Director | FT | $92,705 | $92,705 |
| Name | Title |
|---|---|
| Jamie Ladenburger | President |
| Barb Mccartney | Member |
| David Mertz | Member |
| Jennifer Fowler | Member |
| Joanne Sutton | Member |
| Kyla Wright | Member |
| Sarah Wedge | Member |
| Julie Brazell | Secretary |
| Andrea Serna | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $516,176 |
| Other Expenses | $330,732 |
| Grants and Similar Amounts Paid | $119,712 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $233,160 | $130,479 | - | $363,639 |
| Grants to Domestic Orgs | $119,712 | - | - | $119,712 |
| Current Officers, Directors, Trustees, and Key Employees | $59,441 | $33,264 | - | $92,705 |
| Occupancy | $68,400 | $7,600 | - | $76,000 |
| Payroll Taxes | $32,502 | $18,188 | - | $50,690 |
| Office Expenses | $8,332 | $27,279 | - | $35,611 |
| Fees for Services Accounting | - | $30,612 | - | $30,612 |
| Advertising | $18,965 | - | - | $18,965 |
| Insurance | - | $17,812 | - | $17,812 |
| Depreciation Depletion | $16,663 | $737 | - | $17,400 |
| Conferences and Meetings | - | $12,782 | - | $12,782 |
| Other Expenses | $31,118 | $10,518 | - | $10,518 |
| Travel | - | $9,398 | - | $9,398 |
| Other Employee Benefits | $3,811 | $5,331 | - | $9,142 |
| All Other Expenses | $2,445 | $4,580 | - | $7,025 |
| Fees for Services Other | - | $660 | - | $660 |
| Total Functional Expenses | $642,694 | $323,926 | $0 | $966,620 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,720,275 |
| Expenses per Audited Statements | $966,620 |
| Total Expenses per Form 990 | $966,620 |
| Expenses Not Reported on Form 990 | $753,655 |
| Expenses Not Reported on Financial Statements | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Dept of Interior Nps | - | Gov | Support National Park Service | $112,622 |
| Usda | - | Gov | Support the National Forest Service | $7,090 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“No review was or will be conducted.”
“All board members must read, sign, and comply with the conflict of interest policy. Any matter of question or interpretation that arises relating to the conflict of interest policy is referred to the chairman of the board for decision and for referral to the board of directors for decision, where appropriate. Annual disclosure of conflicts of interest is required by all board members and is regulated by the board chairman and the board as a whole, where appropriate.”
“Annual cost of living adjustments are determined using a combination of sources including federal cola, state of south dakota cola, hr management association data, non-profit association data and other organizations. At least every three years, the finance committee of the board of directors conduct a time and percentage audit of exept staff responsiblilities (which includes top management officers), compared to job descriptions and the current pla wage survey. The finance committee reviews time/percentage audit to determine if job descriptions is appropriate for duties assigned and a salary audit is warranted. When warranted, an independent expert who is knowledgeable in compensation matters is selected and assists the finance committee in reviewing the appropriate data and together determine a recommendation for salary adjustments. This recommendation is taken to the board of directors who then review and vote on the recommendations presented.”
“No documents available to the public”
“Sales - bhpfa conducts specialty retail sales at 16 partner outlets as well as online and event sales. All products sold provide an educational or interpretive component and help area visitors take their experience beyond park and forest boundaries. Store sales are used to calculate the amount of aid funding provided to our partners. In fy2024, $99,695 was allocated to the 7 partners. Aid expenditures included jr. Ranger books and badges, interns & seasonal staff, program supplies, and exhibit costs, just to name a few. In addition to the traditional store sales, bhpfa sells items with a donation component for specific partner interpretive initiatives. In may 2024, we entered into an nps agreement allowing bhpfa to collect donations on behalf of our partners at the cash register. We are also the fiscal manager for partner grant funds. We manage 22 aid and donation accounts between our 7 public land partners and in fy2024 generated and managed close to $170,000. Events/donations/programs - bhpfa launched fee based educational programs and events in fy2024 and expanded on our membership and donation programs. Without a dedicated staff person to manage the program, membership revenue decreased from the previous year. Donations increased slightly year over year and we saw a rise in unsolicited donations, specifically through workplace giving programs. Bhpfa secured close to $50,000 in grant funding to support development of our membership program, seed funding for a local group, and create a public awareness campaign around public land archaeological sites. Fee based education programs did not garner a significant amount of funding, but bhpfa was able to partner with like-minded organizations and will be able to leverage those relationship and resources for future programming revenue.”
“No change from prior year”
“In fiscal year 2022, the association created an endowment fund for educational purposes to support black hills and surrounding areas.”
“Cost of goods sold 752,628. Loss on sale of assets 1,027.”
“Cost of goods sold 752,628.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/MissionDesc | 0 | BLACK HILLS PARKS AND FORESTS ASSOCIATION (BHPFA) IS A NON-PROFIT COOPERATING PARTNER WITH THE NATIONAL PARK SERVICE AND U.S. FOREST SERVICE. OUR MISSION IS TO SUPPORT WONDER AND EXPLORATION THROUGH STEWARD SHIP OF YOUR PUBLIC LANDS. BHPFA SUPPORTS OUR PUBLIC LAND PARTNERS WITH THEIR INTERPRETIVE, EDUCATIONAL, AND RESEARCH PROGRAMS THAT PROTECT AND PRESERVE THE CULTURAL AND NATURAL RESOURCES OF THE BLACK HILLS, WESTERN NEBRASKA, AND SURROUNDING AREAS. THIS IS ACCOMPLISHED BY OPERATING SALES OUTLETS IN PUBLIC LAND LOCATIONS THROUGHOUT SOUTH DAKOTA, WYOMING, AND WESTERN NEBRASKA. PURCHASES FROM THESE SITES EXPAND THE VISITOR EXPERIENCE BEYOND PARK AND FOREST BORDERS AND SUPPORTS INTERPRETIVE, RESEARCH, AND EDUCATION PROGRAMMING FOR OUR PARTNER AGENCIES. IN ADDITION TO ASSISTING OUR PARTNERS, BHPFA'S SECONDARY MISSION IS COMMITTED TO CREATING LIFELONG LEARNING OPPORTUNITIES FOR ALL THROUGH OUR MEMBERSHIP AND EDUCATION PROGRAMS. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1560784 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1501699 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 6336 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 6336 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 619295 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 619295 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 49641 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1386960 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1258432 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7600 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 68400 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 76000 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 27279 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8332 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 35611 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 21521 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 25139 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5331 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3811 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 9142 |
| IRS990/OtherExpensesGrp/Desc | 0 | CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | FREIGHT |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 3 | AUTOMOBILE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14686 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 10518 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 48145 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 31118 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48145 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 31118 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14686 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10518 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10145 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 10145 |
| IRS990/OtherRevenueTotalAmt | 0 | 10145 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 130479 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 233160 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 363639 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 18188 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 32502 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50690 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9304 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 21736 |
| IRS990/PrincipalOfficerNm | 0 | PATTY RESSLER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROGRAM AID AND SUPPORT TO NATIONAL PARKS SERVICE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 157070 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 112622 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROGRAM AID AND SUPPORT TO USDA FOREST SERVICE. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 31934 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 7090 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 105589 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 141901 |
| IRS990/PYInvestmentIncomeAmt | 0 | 12967 |
| IRS990/PYOtherExpensesAmt | 0 | 289786 |
| IRS990/PYOtherRevenueAmt | 0 | 786796 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 44580 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 429085 |
| IRS990/PYTotalExpensesAmt | 0 | 860772 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 905352 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -179359 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 629440 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 341200 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 280175 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | WORKED WITH SUPPORTED ORGANIZATIONS BY PROVIDING ASSISTANCE WITH LABOR AND FINANCIAL SUPPORT. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | PROVIDED LABOR, FINANCIAL ASSISTANCE AND OTHER SUPPORT TO SUPPORTED ENTITIES. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION D, LINE 2 - EXPLANATION OF WORKING RELATIONSHIP |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | HOW SUPPORTED GOV. ENTITY |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 69292 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 530197094 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 720564834 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 44448 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 24844 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 112622 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 7090 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | DEPT OF THE INTERIOR NPS |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | USDA - US FOREST SERVICE |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 119712 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.76767 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 37625 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 23526 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 61151 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 21521 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 25139 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 3618 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 19590 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 21521 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2931 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 1000 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 76000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 162489 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 14912 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 177401 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 753655 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 966620 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 5367 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 1027 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 49641 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 752628 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 753655 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 41420 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 189550 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 137033 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 45942 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | CASH AND CASH EQUIVALENTS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | EQUITY SECURITIES |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | FIXED INCOME |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | OTHER |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | F |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.23233 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 879296 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 5367 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 781894 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IN FISCAL YEAR 2022, THE ASSOCIATION CREATED AN ENDOWMENT FUND FOR EDUCATIONAL PURPOSES TO SUPPORT BLACK HILLS AND SURROUNDING AREAS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 752,628. LOSS ON SALE OF ASSETS 1,027. |
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