RAPID CITY FINE ARTS COUNCIL INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: RAPID CITY FINE ARTS COUNCIL INC (EIN 23-7116252)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-16
IRS object ID: 202441379349301614
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-16T01:25:05-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	205804965	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DESMET CPA GROUP LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 748	AddressLine1Txt
City	WINNER	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57580	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237116252	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RAPID CITY FINE ARTS COUNCIL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RAPI	BusinessNameControlTxt
Phone	6053944101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	713 7TH STREET	AddressLine1Txt
City	RAPID CITY	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57701	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JACQUI DIETRICH	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6053944101	PhoneNum
Signature	2024-04-20	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JACQUI	PersonFirstNm
Person Last	DIETRICH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANNA DESMET	PreparerPersonNm
PTIN	P01246974	PTIN
Phone	6058421757	PhoneNum
Preparation	2024-04-20	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ANJELICA SASSE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	713 7TH STREET	AddressLine1Txt
City	RAPID CITY	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57701	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$904,764	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.RAPIDCITYARTSCOUNCIL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1968	FormationYr
Legal Domicile State	SD	LegalDomicileStateCd
Activity Or Mission	THE RAPID CITY FINE ARTS COUNCIL'S MISSIONS IS TO CHAMPION THE POWER OF ART TO BRING ALL KINDS OF PEOPLE TOGETHER, MAKE ART MORE ACCESSIBLE, MORE INTEGRAL AND MORE INSPIRING FOR THE COMMUNITIES SERVED.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	26	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$315,508	PYContributionsGrantsAmt
CY Contributions Grants	$399,889	CYContributionsGrantsAmt
PY Program Service Revenue	$404,383	PYProgramServiceRevenueAmt
CY Program Service Revenue	$495,977	CYProgramServiceRevenueAmt
PY Investment Income	$5,631	PYInvestmentIncomeAmt
CY Investment Income	$8,898	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$725,522	PYTotalRevenueAmt
CY Total Revenue	$904,764	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$342,550	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$462,830	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$22,453	CYTotalFundraisingExpenseAmt
PY Other Expenses	$333,726	PYOtherExpensesAmt
CY Other Expenses	$356,741	CYOtherExpensesAmt
PY Total Expenses	$676,276	PYTotalExpensesAmt
CY Total Expenses	$819,571	CYTotalExpensesAmt
PY Revenues Less Expenses	$49,246	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$85,193	CYRevenuesLessExpensesAmt
Total Assets BOY	$699,466	TotalAssetsBOYAmt
Total Assets EOY	$849,610	TotalAssetsEOYAmt
Total Liabilities BOY	$21,599	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$23,484	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$677,867	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$826,126	NetAssetsOrFundBalancesEOYAmt
Mission	THE RAPID CITY FINE ARTS COUNCIL'S MISSIONS IS TO CHAMPION THE POWER OF ART TO BRING ALL KINDS OF PEOPLE TOGETHER, MAKE ART MORE ACCESSIBLE, MORE INTEGRAL AND MORE INSPIRING FOR THE COMMUNITIES SERVED.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$622,273	ExpenseAmt
Revenue	$304,539	RevenueAmt
Desc	ARTS EDUCATION, EXHIBITS, EVENTS AND INFRASTRUCTURE: THE RAPID CITY FINE ARTS COUNCIL IS CHARGED, THROUGH CITY ORDINANCE, TO BE THE ARTS ADVISOR TO THE CITY OF RAPID CITY. THE ARTS COUNCIL WORKS TO LEVERAGE THE ARTS TO PROVIDE ECONOMIC AND SOCIAL BENEFITS TO PEOPLE IN THE BLACK HILLS REGION THROUGH VARIOUS AVENUES. THE ARTS COUNCIL MAINTAINS A PERMANENT COLLECTION AND PRODUCES PROFESSIONALLY CURATED EXHIBITS OF REGIONAL STATURE, AND BOTH ARE FREE TO THE PUBLIC FOR VIEWING. THE ARTS COUNCIL PROVIDES GALLERY EXPERIENCES FOR CHILDREN THROUGH VARIOUS PROGRAMMING AND OFFERS A VARIETY OF ART CLASSES AND CAMPS FOR ALL AGES. THE ARTS COUNCIL PROVIDES PERFORMING ARTS OPPORTUNITIES BY PRODUCING SHOWS AND FESTIVALS THAT ALLOWS PEOPLE IN THE AREA TO PARTICIPATE AND/OR WATCH.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$50,512	ExpenseAmt
Revenue	$191,438	RevenueAmt
Desc	FACILITY MANAGEMENT AND MAINTENANCE: THE RAPID CITY ARTS COUNCIL MANAGES THE DAHL ARTS CENTER THROUGH A CONTRACT WITH THE CITY OF RAPID CITY. THE ARTS COUNCIL MANAGES THE BUILDING THROUGH PROACTIVE MANAGEMENT AND PREVENATIVE MAINTENANCE SCHEDULES. INDIVIDUALS, BUSINESSES AND OTHER NON-PROFITS USE THE BUILDING FOR VARIOUS FUNCTIONS AND EVENTS. THESE FUNCTIONS AND EVENTS ARE SCHEDULED AND OVERSEEN BY THE ARTS COUNCIL.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$672,785	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	Yes (true)	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	43	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	26	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JACQUI DIETRICH	PersonNm
Phone	6053944101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	713 7TH STREET	AddressLine1Txt
City	RAPID CITY	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57701	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
CHARLES ABOUREZK
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JASON ALLEY
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JIM BUCHANAN
DIRECTOR	1.00	Yes (X)	$0	$0	$0
BRETT GARTNER
DIRECTOR	1.00	Yes (X)	$0	$0	$0
SARAH HANZEL
DIRECTOR	1.00	Yes (X)	$0	$0	$0
EIRIK HEIKES
PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
NORA LEINEN
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
QUINTIN OWENS
DIRECTOR	1.00	Yes (X)	$0	$0	$0
HEATHER PICKERING
DIRECTOR	1.00	Yes (X)	$0	$0	$0
PAT ROSELAND
DIRECTOR	1.00	Yes (X)	$0	$0	$0
ANJELICA SASSE
VICE PRESIDE	1.00	Yes (X)	$0	$0	$0	Yes (X)
AMY SAZUE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
MATTHEW WHITEHEAD
DIRECTOR	1.00	Yes (X)	$0	$0	$0
PATRICK WOODARD
DIRECTOR	1.00	Yes (X)	$0	$0	$0
ELIZABETH ZIEGLMEIER
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$10,349	MembershipDuesAmt
Government Grants	$100,000	GovernmentGrantsAmt
All Other Contributions	$289,540	AllOtherContributionsAmt
Total Contributions	$399,889	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CITY MGMT CONTRACT	711300	$191,438	$191,438
PERFORMING/ARTS EVENTS/SALES	711300	$143,216	$143,216
PROGRAM SERVICES & FEES	711300	$98,582	$98,582
EVENT/OFFICE RENTALS	711300	$62,741	$62,741

Field	Value	IRS element (for citing)
Total Program Service Revenue	$495,977	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,898	TotalRevenueColumnAmt
Exclusion	$8,898	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$904,764	TotalRevenueColumnAmt
Related Or Exempt Func Income	$495,977	RelatedOrExemptFuncIncomeAmt
Exclusion	$8,898	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$417,676	TotalAmt
Program Services	$336,324	ProgramServicesAmt
Management And General	$61,515	ManagementAndGeneralAmt
Fundraising	$19,837	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,529	TotalAmt
Program Services	$3,530	ProgramServicesAmt
Management And General	$799	ManagementAndGeneralAmt
Fundraising	$200	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$40,625	TotalAmt
Program Services	$30,543	ProgramServicesAmt
Management And General	$7,666	ManagementAndGeneralAmt
Fundraising	$2,416	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,271	TotalAmt
Management And General	$11,271	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$67,401	TotalAmt
Program Services	$63,562	ProgramServicesAmt
Management And General	$3,839	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$14,077	TotalAmt
Program Services	$13,611	ProgramServicesAmt
Management And General	$466	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,538	TotalAmt
Program Services	$8,140	ProgramServicesAmt
Management And General	$14,398	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$6,746	TotalAmt
Program Services	$2,316	ProgramServicesAmt
Management And General	$4,430	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$31,717	TotalAmt
Program Services	$23,855	ProgramServicesAmt
Management And General	$7,862	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$4,061	TotalAmt
Program Services	$2,863	ProgramServicesAmt
Management And General	$1,198	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$846	TotalAmt
Program Services	$846	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,074	TotalAmt
Management And General	$9,074	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
AWARDS AND PRIZES	$102,700	$102,700
ARTIST COMMISSION ON SALE	$41,655	$41,655
SUPPLIES	$34,923	$34,623	$300
EQUIPMENT/FACILITY RENTAL	$7,938	$7,938

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,794	TotalAmt
Program Services	$279	ProgramServicesAmt
Management And General	$1,515	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$819,571	TotalAmt
Program Services	$672,785	ProgramServicesAmt
Management And General	$124,333	ManagementAndGeneralAmt
Fundraising	$22,453	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$91,150	BOYAmt
EOY	$174,827	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$20,315	BOYAmt
EOY	$20,399	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,913	BOYAmt
EOY	$7,703	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$472,448	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$468,221	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,073	BOYAmt
EOY	$4,227	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$578,015	BOYAmt
EOY	$642,454	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$699,466	BOYAmt
EOY	$849,610	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,772	BOYAmt
EOY	$15,282	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,827	BOYAmt
EOY	$8,202	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,599	BOYAmt
EOY	$23,484	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$624,859	BOYAmt
EOY	$771,988	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$53,008	BOYAmt
EOY	$54,138	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$677,867	BOYAmt
EOY	$826,126	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$699,466	BOYAmt
EOY	$849,610	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$85,193	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$76,353	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$13,287	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$185,578	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$284,449	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$354,001	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$315,508	CurrentTaxYearMinus1YearAmt
Current Tax Year	$179,613	CurrentTaxYearAmt
Total	$1,319,149	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$185,578	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$284,449	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$354,001	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$315,508	CurrentTaxYearMinus1YearAmt
Current Tax Year	$179,613	CurrentTaxYearAmt
Total	$1,319,149	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$408,935	SubstantialContributorsTotAmt
Public Support Total170	$910,214	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,417	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,140	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,398	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,631	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,898	CurrentTaxYearAmt
Total	$51,484	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$1,370,633	TotalSupportAmt
Gross Receipts Rltd Activities	$1,809,447	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.66410	PublicSupportCY170Pct
Public Support PY170	0.85230	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	false	SolicitedAssetsSaleInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$472,448	OtherCostOrOtherBasisAmt
Depreciation	$468,221	DepreciationAmt
Book Value	$4,227	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,227	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
COMMUNITY FOUNDATION FUNDS	$615,769
MUTUAL FUNDS	$26,685

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$642,454	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ACCRUED LEAVE	$4,977
SECURITY DEPOSITS	$3,225

Field	Value	IRS element (for citing)
Total Liability	$8,202	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE D, PAGE 1, PART III, LINE 1A

THE PERMANENT COLLECTION OF THE COUNCIL CONSISTS OF OVER 200 PIECES OF ARTWORK THAT WERE DONATED OR PURCHASED. THE AGE OF THE COLLECTION PIECES RANGES FROM CIR. 1900 TO TODAY. THE MAJORITY OF THE COLLECTION INCLUDES PAINTINGS, PRINTS, DRAWINGS, PHOTOGRAPHS, AND WEAVING PIECES. THE REMAINDER OF THE COLLECTION IS COMPRISED OF UNIQUE OBJECTS OR THREE-DIMENSIONAL WORKS (INCLUDING MIXED MEDIA, GLASS, CERAMICS AND SILVER). THE ACQUISITION COMMITTEE, ALONG WITH THE COUNCIL'S EXECUTIVE DIRECTOR AND CURATOR, ACT AS THE STEWARDS FOR THE COLLECTION AND HAVE THE RESPONSIBILITY FOR THE CONSERVATION, ENHANCEMENT, MANAGEMENT AND DEVELOMENT OF THE COUNCIL'S PERMANENT COLLECTION. ALL BENEFITS AND PROCEEDS RESULTING FROM THE REMOVAL OF AN ITEM FROM THE COLLECTION OR OTHER DISPOSAL METHOD, WHETHER BY EXCHANGE OR OBJECT SALE, ARE REAPPLIED EXCLUSIVELY TO THE DEVELOPMENT OF THE COLLECTION. THE COLLECTION IS NOT REFLECTED ON THE STATEMENT OF FINANCIAL POSITION AS THE COUNCIL HAS ELECTED NOT TO CAPITALIZE THE COLLECTION.

SCHEDULE D, PAGE 2, PART III, LINE 4

THE MISSION OF THE COUNCIL IS TO CHAMPION INCLUSIVE, INNOVATIVE AND INSPIRING ARTS OPPORTUNITIES FOR THE COMMUNITIES THEY SERVE. AN IMPORTATNT ASPECT OF THE COUNCIL HAS BEEN TO BE ABLE TO PROVIDE A VAST ARRAY, BOTH IN TYPE AND AGE, OF ART FOR THE GENERAL PUBLIC TO VIEW FOR FREE. THE PERMANENT COLLECTION PROVIDES A LEGACY FOR FUTURE GENERATIONS OF THE LOCAL COMMUNITIES. THE COUNCIL HAS A PRIMARY FOCUS ON WORKS BY ARTISTS WHOM HAVE INFLUENCES, LIVED, AND/OR WORKED IN THE REGION IN ORDER TO PRESERVE THE WORK OF LOCAL ARTISTS. IN 2024 THE RAPID CITY FINE ARTS COUNCIL ADDED 30 PIECES FROM JEFF VIKEN AND APPROXIMATELY 6 PIECES FROM LOCAL INDIVIDUAL ARTISTS TO THE PERMANENT COLLECTION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING. THEY MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS TO APPROVE THE TAX RETURN. THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS WHOM REQUEST A COPY.
FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD OF THE DIRECTORS. THE FINANCE COMMITTEE, WHICH IS COMPRISED OF LOCAL BUSINESS MEMBERS WITH A GOOD KNOWLEDGE OF REGIONAL COMPENSATION STANDARDS, REVIEWS THE BUDGET ANNUALLY AND MAKES RECOMMENDATIONS FOR ANNUAL RAISES AND WAGE LEVELS FOR THE STAFF TO THE FULL BOARD. THE BOARD IS A VOLUNTEER BOARD AND THERE ARE NO OTHER KEY EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 19	THE FORM 990, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE KEPT AT THE MAIN OFFICE OF THE RAPID CITY FINE ARTS COUNCIL, INC AND MADE AVAILABLE FOR REVIEW UPON REQUST FROM THE PUBLIC.
FORM 990, PART XI, LINE 9	NET CHANGE IN BENEFICIAL INTEREST -13,287