ABERDEEN AREA CONVENTION AND VISITORS BUREAU: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- ABERDEEN AREA CONVENTION AND VISITORS BUREAU (EIN 46-0422304)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-07-29
- IRS object ID
- 201502109349301300
- Schema version
- 2014v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-07-29T14:23:26-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24 2ND AVE SW PO BOX 430 | AddressLine1Txt |
| City | ABERDEEN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 574020430 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460422304 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aberdeen Area Convention and Visitors Bureau Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ABER | BusinessNameControlTxt |
| Phone | 6052252414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Railroad Ave SW - PO Box 78 | AddressLine1Txt |
| City | Aberdeen | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 574020078 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brenda Moore | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 6052252414 | PhoneNum |
| Signature | 2015-07-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Melissa White CPA | PreparerPersonNm |
| PTIN | P00851284 | PTIN |
| Phone | 6052258783 | PhoneNum |
| Preparation | 2015-07-23 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Brenda Moore | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Railroad Ave SW - PO Box 78 | AddressLine1Txt |
| City | Aberdeen | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 574020078 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $773,248 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.visitaberdeensd.com + www.huntfishsd.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | The Aberdeen Area Convention and Visitors Bureau acts as a promotion agency for the City of Aberdeen, SD as a visitor destination and center for conventions and related activities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 70 | TotalVolunteersCnt |
| Total Gross UBI | $15,800 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$15,262 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $735,642 | PYContributionsGrantsAmt |
| CY Contributions Grants | $750,276 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,450 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,972 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$465 | PYInvestmentIncomeAmt |
| CY Investment Income | -$1,479 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $748,627 | PYTotalRevenueAmt |
| CY Total Revenue | $771,769 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $103,572 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $116,350 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $249,640 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $245,449 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $344,994 | PYOtherExpensesAmt |
| CY Other Expenses | $413,078 | CYOtherExpensesAmt |
| PY Total Expenses | $698,206 | PYTotalExpensesAmt |
| CY Total Expenses | $774,877 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $50,421 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,108 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $239,362 | TotalAssetsBOYAmt |
| Total Assets EOY | $276,270 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,845 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $48,861 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $230,517 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $227,409 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | As the tourism marketing agency for the City of Aberdeen, our mission is to enhance the economic well-being of the Aberdeen region by increasing the amount of visitor and meeting activity that occurs in the area. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Our goals are:- To increase the number of visitors to Aberdeen with an emphasis on overnight visitors.- To promote the image of Aberdeen.- To promote rural tourism in northeast South Dakota.- To act as a resource to support the Aberdeen area's facilities, attractions, activities and events.- Assist in the promotion of special events in the Aberdeen region.During 2014, Aberdeen, SD hosted over 100 conventions, group and familiarization tours, meetings, sporting and special events. As a result of our marketing efforts tens of thousands of delegates and visitors came to the Aberdeen area. We staff and maintain two visitor centers where we provide information about the community, our facilities, attractions and events. The Visitor Center also provides regional and state-wide information about SD. The Visitor Centers serviced guests from 49 states, 12 Canadian provinces and 4 foreign countries. We print several publications that are distributed to entice visitors to the area and maintain four comprehensive websites, two geared to the leisure tourist and two geared to the hunting and fishing sportsman. We coordinate volunteer assistance (70+ volunteers with 1,875 hours), fulfill requests (7,447 mailed) for visitor information, bid conventions, market outdoor recreation opportunities and host hospitality rooms for sporting events and conventions. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brenda Moore | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6052252414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Railroad Ave SW | AddressLine1Txt |
| City | Aberdeen | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57401 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Mike Birgen | ||||||
| President (Jan-May) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Chris Dohrer | ||||||
| President Elect; President (Jun-Dec) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Chad Bergan | ||||||
| Past President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Eric Vetter | ||||||
| Sec/Treasurer (Jan-May); President Elect (Jun-Dec) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jerry Glatt | ||||||
| Director (Jan-May); Secretary/Treasurer (Jun-Dec) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Joel Swanson | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Kari Lozenski | ||||||
| Director (Sept-Dec) | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Josh Moon | ||||||
| Director (Jun-Dec) | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Nancy Johnson | ||||||
| Director (Jan-Oct) | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Brenda Habeck | ||||||
| Director (Jan-Aug) | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Mike Salem | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Gretchen Sharp | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Kaye DeYoung | ||||||
| Director (Nov-Dec) | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JoEllen Lindner | ||||||
| Director/Chamber of Commer | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Brenda Moore | ||||||
| Executive Director | 40.00 | Yes (X) | $60,101 | $0 | $14,724 | |
| Jolene Malsam | ||||||
| Finance Director (Jan-Feb) | 40.00 | Yes (X) | $6,612 | $0 | $1,568 | |
| Jacque Ohleen | ||||||
| Finance Director (May-Dec) | 40.00 | Yes (X) | $22,967 | $0 | $2,666 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $89,680 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $18,958 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $750,276 | GovernmentGrantsAmt |
| Total Contributions | $750,276 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Sportsmans Coop | 541800 | $15,800 | $15,800 | |
| Miscellaneous Income | 900099 | $7,172 | $7,172 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,972 | TotalProgramServiceRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,479 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$1,479 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,479 | TotalRevenueColumnAmt |
| Exclusion | -$1,479 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $771,769 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $15,800 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,693 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,350 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,974 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,577 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,915 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,572 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,411 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,030 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,308 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,036 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,305 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,839 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,212 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,935 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,051 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,394 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Hospitality Expenses | $17,370 |
| Subscriptions | $4,258 |
| Meals | $3,386 |
| Miscellaneous | $293 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $774,877 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,778 | BOYAmt |
| EOY | $187,530 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,229 | BOYAmt |
| EOY | $21,930 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,114 | BOYAmt |
| EOY | $51,779 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $48,446 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,415 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,241 | BOYAmt |
| EOY | $15,031 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,362 | BOYAmt |
| EOY | $276,270 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,032 | BOYAmt |
| EOY | $12,633 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $30,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813 | BOYAmt |
| EOY | $6,228 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,845 | BOYAmt |
| EOY | $48,861 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,890 | BOYAmt |
| EOY | $125,897 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,627 | BOYAmt |
| EOY | $101,512 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,517 | BOYAmt |
| EOY | $227,409 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,362 | BOYAmt |
| EOY | $276,270 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,108 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Non Deductible Lbbyng Pltcl CY | $9,000 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $9,000 | NonDeductibleLbbyngPltclTotAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $48,446 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,415 | DepreciationAmt |
| Book Value | $15,031 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,031 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $771,769 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $771,769 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $771,769 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $774,877 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $774,877 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $774,877 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Organization is organized as a South Dakota nonprofit corporation and is exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code. The Organization has adopted the provisions of FASB Accounting Standards Codification Topic ASC 740-10 (previously Financial Interpretation No. 48, Accounting for Uncertainty in Income Taxes). As of December 31, 2014 and 2013, the unrecognized tax benefit accrual was zero. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Organization is no longer subject to federal tax examinations by tax authorities for years before 2011. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Aberdeen Area Arts Council | |||||||
| 225 3rd Ave SE | Aberdeen | SD | 57401 | 237181353 | 501(c)(3) | $7,000 | Event Sponsorship |
| Brown County Fair | |||||||
| 25 Market Street Suite 31 | Aberdeen | SD | 57401 | 466000011 | Brown County | $20,000 | Event Sponsorship |
| Brown County Fire Chiefs | |||||||
| PO Box 222 | Hecla | SD | 57446 | 274677907 | $10,000 | Fire School Sponsorship | |
| Aberdeen Swim Club | |||||||
| 103 15th AVE NE | Aberdeen | SD | 57401 | 450338253 | 501(c)(3) | $5,000 | Event Sponsorship |
| Aberdeen Aqua Addicts | |||||||
| PO Box 293 | Aberdeen | SD | 57401 | 460440617 | 501(c)(3) | $5,000 | Event Sponsorship |
| South Dakota Snow Queen Festival | |||||||
| PO Box 1764 | Aberdeen | SD | 57401 | 481281981 | 501(c)(4) | $6,000 | Event sponsorship |
| Aberdeen Sertoma Club | |||||||
| PO Box 784 | Aberdeen | SD | 574020784 | 460456626 | 501(c)(3) | $5,000 | Sponsorship |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Grants are approved prior to disbursement. There are currently no formal procedures for follow up. However, the events are held locally and can be observed in the community. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | There shall be an Executive Committee comprised of the President, the President-Elect, the Immediate past President, and the Secretary/Treasurer of the Convention and Visitors Bureau. The Executive Committee exercises the powers of the board in the interim between regular meetings of the board, and makes recommendations to the board. The Executive Committee is also responsible for employment or termination of the Executive Director. |
| Form 990, Part VI, Section B, line 11 | The draft Form 990 will be reviewed by the Executive Director and the Finance Manager before filing. The final return will be presented to the Executive Committee and the Board of Directors after filing. |
| Form 990, Part VI, Section B, line 12c | Each board member, the Executive Director and the Finance Manager sign a conflict of interest statement annually and as a situation arises. The documents are provided to the Executive Director for review. At the beginning of each board meeting, a conflict of interest statement is read to determine if any conflicts exist for any of the agenda items. After disclosure of the financial interest and all material facts, and after any discussion by the board members with the board member, the board member shall abstain from voting or any discussion. The remaining Board or committee members shall decide if a conflict of interest exists. |
| Form 990, Part VI, Section B, line 15 | Executive Director Compensation: Each December the Executive Committee can perform the Executive Director's employee evaluation. If a merit increase is granted, the increase will be assessed to the first payroll in January. This process is true for all employee merit increases. |
| Form 990, Part VI, Section C, line 19 | These documents are available upon request. |
| Form 990, Part XII, Line 2c: | The Executive Committee reviewed and voted to accept the 2014 Audit as reflected in the April 2015 Executive Board minutes |
| Form 990, Page 1, Line J | Additional organization websites are www.aberdeenfun.com and www.milliondollarbird.com. |