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Recreation Development Association

Not tax-deductible

Elk Point, SD501(c)(7)Mutual / membership EIN 46-0282949Revenue $528K in FY2024Latest return filed May 20, 2025

On file with the IRSElk Point, SDTax-exempt since Apr 1969

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Golf course Recreation facility for the rural community and surrounding area

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $18K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$135K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$528K
+44% vs prior year
Spent
$445K
To programs
0%
Net assets
$451K
By yearFY2020–FY2024
Revenue
$528K
FY2024▲ +44%
Tap a bar for its year
Revenue by fiscal year
FY2020$334K
FY2021$562K
FY2022$393K
FY2023$367K
FY2024$528K
Expenses
$445K
FY2024▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$327K
FY2021$359K
FY2022$503K
FY2023$460K
FY2024$445K
Net assets
$451K
FY2024▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$367K
FY2021$571K
FY2022$460K
FY2023$368K
FY2024$451K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Bret Reed
President
$0Pt VII · Sec A
Justin Hajek
Vice Preside
$0Pt VII · Sec A
Ben Irlbeck
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Rich Hall
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Recreation Development Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides a golf course for rural community recreation.

Questions for Recreation Development Association

Tap to ask. Recreation Development Association sees how many people are interested.

Your first name shows with your question. Recreation Development Association answers here, for everyone.

1 program · in their own filed words · FY2024
01

Recreation opportunities for the rural community and surrounding area

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$528K
Ln 12
Gifts and grantsLn 1h$261K
Other incomeLn 4–11$193K
Fees for servicesLn 2g$75K
Money outPt IX
$445K
Ln 25
Owns and owesPt X
$451K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$586K
LiabilitiesLn 26$135K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$261K
Government grantsLn 1e$140K
Fees for servicesLn 2g$75K
Investment incomeLn 3$18
Other incomeLn 4–11$193K
Total revenueLn 12$528K
Assets in detailPt X, end of year
CashLn 1$75K
Cash and savings togetherLn 1–2$75K
Prepaid expenses and deferred chargesLn 9$8K
Land, buildings, equipmentLn 10c$504K
Total assetsLn 16$586K
LiabilitiesLn 26$135K
Net assetsLn 32$451K
OperationsPt I, VI
EmployeesI 532
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3K$75K
Land, buildings, equipmentLn 10c$527K$504K
Total assetsLn 16$538K$586K
LiabilitiesLn 26$170K$135K
Net assetsLn 32$368K$451K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$148K
Payroll taxesLn 10$12K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$20K
Advertising and promotionLn 12$865
Depreciation, depletion and amortizationLn 22$23K
InsuranceLn 23$9K
Other expenses (24a–d)Ln 24$230K
Total functional expensesLn 25$445K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS May 20, 2025 $528K$445K$83K$451K 990 PDF
FY2023Filed with the IRS Jun 10, 2024 $367K$460K−$93K$368K 990 PDF
FY2022Filed with the IRS Aug 14, 2023 $393K$503K−$110K$460K 990 PDF
FY2021Filed with the IRS Apr 10, 2022 $562K$359K$203K$571K 990 PDF
FY2020Filed with the IRS Apr 17, 2021 $334K$327K$7K$367K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $527,933 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $173,234$260,558
I-9 Program service revenuePrior year $55,120$74,650
I-10 Investment incomePrior year $92$18
I-11 Other revenuePrior year $138,921$192,707
I-12 Total revenuePrior year $367,367$527,933
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $155,045$160,094
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $304,850$284,748
I-18 Total expensesPrior year $459,895$444,842
I-19 Revenue less expensesPrior year −$92,528$83,091
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $527,933 across 8 lines filed
Lines not itemized here account for $111,444 of total revenue; see the IRS return.
VIII-1b Membership dues$98,873
VIII-1e Government grants$140,347
VIII-1f All other contributions, gifts and grants$21,338
VIII-1h Total contributions, gifts and grants$260,558
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $74,650$74,650
VIII-3 Investment incomeExcluded from tax $18$18
VIII-6 Net rental income or lossRelated to mission $76,444 · Unrelated business $4,819$81,263
VIII-12 Total revenueRelated to mission $251,394 · Unrelated business $15,963 · Excluded from tax $18$527,933
Part IX · Statement of functional expenses $444,842 across 8 lines filed
IX-7 Other salaries and wages$147,869
IX-10 Payroll taxes$12,225
IX-11c Accounting fees$2,124
IX-11g Other fees for services$19,842
IX-12 Advertising and promotion$865
IX-22 Depreciation, depletion and amortization$23,089
IX-23 Insurance$8,611
IX-24 Other expenses (24a–d)$230,217
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$444,842
Part X · Balance sheet $586,289 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $3,139$74,621
X-9 Prepaid expenses and deferred chargesStart of year $8,050$8,050
X-10c Land, buildings and equipment, netStart of year $526,707$503,618
X-16 Total assetsStart of year $537,896$586,289
X-17 Accounts payable and accrued expensesStart of year $5,078$1,238
X-19 Deferred revenueStart of year $10,040$70
X-23 Secured mortgages and notes payableStart of year $155,068$134,180
X-26 Total liabilitiesStart of year $170,186$135,488
X-31 Retained earnings or endowmentStart of year $367,710$450,801
X-32 Total net assets or fund balancesStart of year $367,710$450,801
X-33 Total liabilities and net assetsStart of year $537,896$586,289
Part XI · Reconciliation of net assets $450,801 net assets at year end
XI-1 Total revenue$527,933
XI-2 Total expenses$444,842
XI-3 Revenue less expenses$83,091
XI-4 Net assets at start of year$367,710
XI-10 Net assets at end of year$450,801

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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