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Recreation Development Association FY2022 filing

Not tax-deductible

Elk Point, SD501(c)(7)Mutual / membership EIN 46-0282949Revenue $393K in FY2022Latest 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

FY2022 · 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: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$189K
29% of total assets
Looks good: liabilities are 29% 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
$393K
-30% vs prior year
Spent
$503K
To programs
0%
Net assets
$460K
By yearFY2020–FY2024
Revenue
$393K
FY2022▼ -30%
Tap a bar for its year
Revenue by fiscal year
FY2020$334K
FY2021$562K
FY2022$393K
FY2023$367K
FY2024$528K
Expenses
$503K
FY2022▲ +40%
Tap a bar for its year
Expenses by fiscal year
FY2020$327K
FY2021$359K
FY2022$503K
FY2023$460K
FY2024$445K
Net assets
$460K
FY2022▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2020$367K
FY2021$571K
FY2022$460K
FY2023$368K
FY2024$451K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

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
Jim Rupp
Director
$0Pt VII · Sec A
Darrell Stone
President
$0Pt VII · Sec A
Matt Goering
Vice Preside
$0Pt VII · Sec A
Emily Wells
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Ben Irlbeck
Director
$0Pt VII · Sec A
Bret Reed
Director
$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

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1 program · in their own filed words · FY2022
01

Recreation opportunities for the rural community and surrounding area

Pt IX · col B

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$393K
Ln 12
Other incomeLn 4–11$201K
Gifts and grantsLn 1h$133K
Fees for servicesLn 2g$59K
Money outPt IX
$503K
Ln 25
Owns and owesPt X
$460K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$649K
LiabilitiesLn 26$189K
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$133K
Government grantsLn 1e$27K
Fees for servicesLn 2g$59K
Investment incomeLn 3$16
Other incomeLn 4–11$201K
Total revenueLn 12$393K
Assets in detailPt X, end of year
CashLn 1$95K
Cash and savings togetherLn 1–2$95K
Accounts receivableLn 4$3K
Prepaid expenses and deferred chargesLn 9$1K
Land, buildings, equipmentLn 10c$551K
Total assetsLn 16$649K
LiabilitiesLn 26$189K
Net assetsLn 32$460K
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 FY22End FY22
Cash and savingsLn 1–2$217K$95K
Land, buildings, equipmentLn 10c$578K$551K
Total assetsLn 16$796K$649K
LiabilitiesLn 26$226K$189K
Net assetsLn 32$571K$460K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$152K
Payroll taxesLn 10$13K
Accounting feesLn 11c$3K
Other fees for servicesLn 11g$16K
Advertising and promotionLn 12$2K
Depreciation, depletion and amortizationLn 22$27K
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$284K
Total functional expensesLn 25$503K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled 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
FY2022 ViewingFiled 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 FY2022 990 (6 parts)
Part I · Summary $392,654 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $332,767$132,709
I-9 Program service revenuePrior year $59,618$59,050
I-10 Investment incomePrior year $3$16
I-11 Other revenuePrior year $169,966$200,879
I-12 Total revenuePrior year $562,354$392,654
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $150,670$164,278
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $208,527$338,677
I-18 Total expensesPrior year $359,197$502,955
I-19 Revenue less expensesPrior year $203,157−$110,301
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 $392,654 across 8 lines filed
Lines not itemized here account for $133,630 of total revenue; see the IRS return.
VIII-1b Membership dues$98,018
VIII-1e Government grants$27,211
VIII-1f All other contributions, gifts and grants$7,480
VIII-1h Total contributions, gifts and grants$132,709
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $59,050$59,050
VIII-3 Investment incomeRelated to mission $16$16
VIII-6 Net rental income or lossRelated to mission $62,682 · Unrelated business $4,567$67,249
VIII-12 Total revenueRelated to mission $242,015 · Unrelated business $17,930$392,654
Part IX · Statement of functional expenses $502,955 across 8 lines filed
IX-7 Other salaries and wages$151,592
IX-10 Payroll taxes$12,686
IX-11c Accounting fees$2,663
IX-11g Other fees for services$15,666
IX-12 Advertising and promotion$1,576
IX-22 Depreciation, depletion and amortization$27,039
IX-23 Insurance$7,846
IX-24 Other expenses (24a–d)$283,887
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$502,955
Part X · Balance sheet $649,233 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $216,609$94,655
X-4 Accounts receivableStart of year $1,509$2,585
X-9 Prepaid expenses and deferred charges$1,050
X-10c Land, buildings and equipment, netStart of year $577,983$550,943
X-16 Total assetsStart of year $796,101$649,233
X-17 Accounts payable and accrued expensesStart of year $18,341$8,984
X-23 Secured mortgages and notes payableStart of year $207,221$180,011
X-26 Total liabilitiesStart of year $225,562$188,995
X-31 Retained earnings or endowmentStart of year $570,539$460,238
X-32 Total net assets or fund balancesStart of year $570,539$460,238
X-33 Total liabilities and net assetsStart of year $796,101$649,233
Part XI · Reconciliation of net assets $460,238 net assets at year end
XI-1 Total revenue$392,654
XI-2 Total expenses$502,955
XI-3 Revenue less expenses−$110,301
XI-4 Net assets at start of year$570,539
XI-10 Net assets at end of year$460,238

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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