Civic Intelligence

Old Swinging Tree Inc.

990PF • Fiscal year 2024 • EIN 81-3576971

Jan 01, 2024 to Dec 31, 2024 • Filed on May 08, 2025

Organization Profile
43290 180th StVienna, SD 57271-5427

(605) 625-2485

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • <$500k nonprofits • Source year 2024

Net Margin

12th percentile

-50%

Higher net margin than 12% of similar nonprofits.

2024 filings • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • <$500k nonprofits • Source year 2024

Asset Growth

8th percentile

-61%

Faster asset growth than 8% of similar nonprofits.

2024 filings • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-43%

Faster revenue growth than 13% of similar nonprofits.

2024 filings • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$635

Down $1,004 (-61%) from 2023

Net Assets

Down

$635

Down $1,004 (-61%) from 2023

Liabilities

Down

$0

Down $1 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin12th percentile

Revenue

Down

$1,905

Down $1,438 (-43%) from 2023

Expenses

Up

$2,848

Up $48 (+1.7%) from 2023

Net Income

Down

-$943

Down $1,486 (-274%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$4.0K$3.0K$2.0K$1.0K$0Assets 2016: $725Liabilities 2016: $0Net Assets 2016: $7252016Assets 2018: $3,097Liabilities 2018: $0Net Assets 2018: $3,0972018Assets 2019: $1,371Liabilities 2019: $1Net Assets 2019: $1,3712019Assets 2021: $1,455Liabilities 2021: $1Net Assets 2021: $1,4552021Assets 2022: $1,120Liabilities 2022: $1Net Assets 2022: $1,1202022Assets 2023: $1,639Liabilities 2023: $1Net Assets 2023: $1,6392023Assets 2024: $635Liabilities 2024: $0Net Assets 2024: $6352024

Highlighted filing

2024

Assets$635
Liabilities$0
Net Assets$635
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$4.0K$2.0K$0-$2.0KRevenue 2016: $1,000Expenses 2016: $275Net Income 2016: $7252016Revenue 2018: $3,104Expenses 2018: $2,084Net Income 2018: $1,0202018Revenue 2019: $1,123Expenses 2019: $2,849Net Income 2019: -$1,7262019Revenue 2021: $2,592Expenses 2021: $3,121Net Income 2021: -$5292021Revenue 2022: $2,500Expenses 2022: $2,835Net Income 2022: -$3352022Revenue 2023: $3,343Expenses 2023: $2,800Net Income 2023: $5432023Revenue 2024: $1,905Expenses 2024: $2,848Net Income 2024: -$9432024

Highlighted filing

2024

Revenue$1,905
Expenses$2,848
Net Income-$943
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roy GjerdePresident-$0--
Sara GjerdeSecretary-$0--
Dellas GjerdeDirector-$0--
Filing and Contact Details

Filer

Filer Name
Old Swinging Tree Inc
EIN
81-3576971
Phone
6056252485
Address
43290 180th St, Vienna, SD 57271-5427

Signing Officer

Name
Sara Gjerde
Title
Secretary
Phone
6056252485
Signed
2025-05-08
Discuss with paid preparer
Yes

Preparer

Preparer
Mark L McHenry
Phone
6055323366
Raw XML Appendix147 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
IRS990PF/AnalysisOfRevenueAndExpenses/CapGainNetIncmNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ContriRcvdRevAndExpnssAmt01905
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt0-943
IRS990PF/AnalysisOfRevenueAndExpenses/InterestRevAndExpnssAmt026
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesRevAndExpnssAmt02822
IRS990PF/AnalysisOfRevenueAndExpenses/ScheduleBNotRequiredInd0X
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt02848
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt01905
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt02848
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt0-943
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherDecreasesAmt061
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt0696
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt01639
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt0635
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt00
IRS990PF/FMVAssetsEOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt01639
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYAmt0635
IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind0X
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningBOYAmt01639
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningEOYAmt0635
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt01639
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt0635
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt00
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt01639
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt0635
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt01639
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt0635
IRS990PF/MethodOfAccountingCashInd0X
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt0000.10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt1000.50
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt2000.10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt20
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0Roy Gjerde
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1Sara Gjerde
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm2Dellas Gjerde
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0President
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt1Secretary
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt2Director
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt043290 180th St
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt143290 180th St
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt243290 180th St
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm0Vienna
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm1Vienna
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm2Vienna
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd0SD
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd1SD
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd2SD
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd0572715427
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd1572715427
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd2572715427
IRS990PF/Organization501c3ExemptPFInd0X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt00
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd0false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0false
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0Sara Gjerde
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt043290 180th St
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0Vienna
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0SD
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd0572715427
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0SD
IRS990PF/StatementsRegardingActyGrp/PhoneNum06056252485
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt02710
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt02710
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt02710
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt02710
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
OtherDecreasesSchedule/OtherDecreasesDetail/Amt061
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0Repayment of SBA Small Business Administration
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0Program costs
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt02822
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sara Gjerde
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum06056252485
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Old Swinging Tree Inc
ReturnHeader/Filer/BusinessNameControlTxt0OLDS
ReturnHeader/Filer/EIN0813576971
ReturnHeader/Filer/PhoneNum06056252485
ReturnHeader/Filer/USAddress/AddressLine1Txt043290 180th St
ReturnHeader/Filer/USAddress/CityNm0Vienna
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd0572715427
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerPersonGrp/PhoneNum06055323366
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mark L McHenry
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-08T04:32:32-00:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$635
Liabilities
$0
Net assets
$635
Revenue
$1,905
Expenses
$2,848
Net income
-$943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$635$0$635$1,905$2,848$943
2023Detailed filing. Detailed filing data is available for this year.$1,639$1$1,639$3,343$2,800$543
2022Detailed filing. Detailed filing data is available for this year.$1,120$1$1,120$2,500$2,835$335
2021Detailed filing. Detailed filing data is available for this year.$1,455$1$1,455$2,592$3,121$529
2019Detailed filing. Detailed filing data is available for this year.$1,371$1$1,371$1,123$2,849$1,726
2018Detailed filing. Detailed filing data is available for this year.$3,097$0$3,097$3,104$2,084$1,020
2016Detailed filing. Detailed filing data is available for this year.$725$0$725$1,000$275$725