2013-07-30T08:30:58-05:00 2012-12-31 DESMET & BIGGS LLP PO BOX 1719 RAPID CITY SD 577091719 990 2012-01-01 237116252 RAPID CITY FINE ARTS COUNCIL INC RAPI 6053944101 713 SEVENTH STREET RAPID CITY SD 57701 PRISCILLA MASSEY 6053944101 2013-07-19 true LONNIE J HOSMAN 6053488870 2013-07-30 X 2012 2016-02-24 21:20:13Z PRISCILLA MASSEY 713 SEVENTH STREET RAPID CITY SD 57701 658592 false X WWW.THEDAHL.ORG X 1968 SD TO BRING ART AND PEOPLE TOGETHER, TO STRENGTHEN THE COMMUNITY IN RAPID CITY, SOUTH DAKOTA AND NEIGHBORING BLACK HILLS COMMUNITIES, AS MAY BE FOUND FEASIBLE; TO INTEGRATE ART ACTIVITIES INTO THE TOTAL LIFE OF THE AREA SERVED BY THE COUNCIL. 19 19 71 300 0 222600 318365 255312 297570 2571 1400 30907 40356 511390 657691 1505 2316 0 378696 425954 0 91095 238891 230632 619092 658902 -107702 -1211 463732 448800 32412 18691 431320 430109 X TO BRING ART AND PEOPLE TOGETHER, TO STRENGTHEN THE COMMUNITY IN RAPID CITY, SOUTH DAKOTA AND NEIGHBORING BLACK HILLS COMMUNITIES, AS MAY BE FOUND FEASIBLE; TO INTEGRATE ART ACTIVITIES INTO THE TOTAL LIFE OF THE AREA SERVED BY THE COUNCIL. false false 300351 178874 FACILITY: THE RAPID CITY ARTS COUNCIL MANAGES THE DAHL ARTS CENTER THROUGH A MANAGEMENT CONTRACT WITH THE CITY OF RAPID CITY. THE ARTS COUNCIL PROFESSIONALLY MANAGES THE BUILDING THROUGH PROACTIVE MANAGEMENT AND PREVENTIVE MAINTENANCE SCHEDULES. COMMERCIAL AND NON-PROFIT BUILDING USE IS MANAGED BY THE COUNCIL AND OVER 300 GROUPS USED THE FACILITY IN 2012. 108560 60753 ARTS INFRASTRUCTURE: THE COUNCIL IS CHARGED THROUGH CITY ORDINANCE TO BE THE ARTS ADVISOR TO THE CITY OF RAPID CITY. IT WORKS TO LEVERAGE THE ARTS TO PROVIDE ECONOMIC AND SOCIAL BENEFITS TO PEOPLE IN THE BLACK HILLS REGION BY: -FULFILLING GROWING DEMANDS FROM BUSINESS AND LOCAL GOVERNMENTS TO APPLY ART SOLUTIONS TO TOURISM, ECONOMIC DEVELOPMENT, EDUCATION AND COMMUNITY PROBLEM SOLVING. -SUPPORTING EFFORTS WHICH INCREASE PARTICIPATION, AUDIENCE DEVELOPMENT AND DIVERSITY IN THE ARTS AT THE DAHL AND IN THE BLACK HILLS. -DESIGNING ARTS PROGRAMS WHICH INCREASE CREATIVE THINKING AND PROBLEM SOLVING AND ADD TO OUR QUALITY OF LIFE. -MOTIVATING BUSINESSES, FOUNDATIONS AND INDIVIDUALS TO PARTNER IN ARTS EFFORTS WHICH IMPROVE OUR QUALITY OF LIFE. 69845 2316 40190 EXHIBIT AND GALLERY EDUCATION PROGRAM: PRODUCES PROFESSIONALLY CURATED EXHIBITS OF REGIONAL ARTISTS AND BRINGS IN EXHIBITS OF NATIONAL AND INTERNATIONAL STATURE AND MAKES THEM AVAILABLE TO THE PUBLIC. PROVIDES INTERACTIVE GALLERY EXPERIENCES FOR CHILDREN THROUGH THE KIDS' INTERACTIVE GALLERY, SATURDAY ART ADVENTURES AND SCHOOL TOURS. CREATES LESSONS BASED ON EXHIBITS AND TAKES THEM THROUGH OUTREACH PROGRAMS TO THE SCHOOLS (DAHL-IN-THE-CLASSROOM). CREATE CLASSES AND WORKSHOPS BASED ON EXHIBIT THEMES. 20650 10465 PERFORMING ARTS EVENTS AND FESTIVALS: PROVIDES PERFORMING ARTS EDUCATION CAMPS, PRODUCES SHOWS OF REGIONAL PERFORMING ARTISTS AND PRODUCES FESTIVALS. COMMUNITY ENGAGEMENT: WORKS TO KEEP DAHL RENTALS AFFORDABLE FOR COMMUNITY ARTISTS AND ARTS ORGANIZATIONS; PROVIDES TECHNICAL ASSISTANCE TO ARTISTS AND ARTS ORGANIZATIONS IN THE AREAS OF AUDIENCE DEVELOPMENT, MARKETING, FUNDRAISING AND GRANT WRITING. WORKS WITH VARIOUS JOB TRAINING PROGRAMS TO HELP UPDATE PEOPLE'S JOB SKILLS. 20650 10465 499406 true true false false false false false true false true true false false true false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 5 0 true 71 true false false false false false true true false false false false false false X 19 19 false false false false true false false true true false false false false false false true false false X KATHI MAXSON 6053944101 713 7TH STREET RAPID CITY SD 57701 X LYNDA CLARK ADELSTEIN 1.00 X 0 0 0 BRUCE LEY 1.00 X 0 0 0 ANNA HUNTINGTON 1.00 X X 0 0 0 STEVE BABBITT 1.00 X X 0 0 0 MARY BORDEAUX 1.00 X 0 0 0 PATTY NIKKILA 1.00 X 0 0 0 HILLARY DOBBS-DAVIS 1.00 X 0 0 0 SCOTT RAUSCH 1.00 X 0 0 0 TERESA FUGATE 1.00 X 0 0 0 SCOTT GROTE 1.00 X 0 0 0 BARB LINDERMAN 1.00 X 0 0 0 CORI MEADOWS 1.00 X 0 0 0 DEVEE DIETZ 1.00 X 0 0 0 DARLA DREW-LERDAL 1.00 X 0 0 0 PETER STRONG 1.00 X X 0 0 0 TIM TRITHART 1.00 X 0 0 0 DWAYNE WILCOX 1.00 X 0 0 0 PAT WYSS 1.00 X 0 0 0 MARION GROTE 1.00 X X 0 0 0 false false false 16410 33905 268050 76553 318365 PROGRAM FEES 711300 170513 170513 PROMOTIONAL ACTIVITIES 711300 86967 86967 MISCELLANEOUS INCOME 711300 32802 32802 RENTAL INCOME 711300 7288 7288 297570 414 414 39405 951 39405 951 40356 40356 1887 901 986 986 986 657691 298556 40770 2316 2316 370740 276945 41913 51882 24465 19358 5107 30749 23668 3023 4058 4268 1349 2899 20 13945 3440 9245 1260 16479 14305 2174 2861 2434 427 74023 57291 807 15925 84 84 3824 570 635 2619 4193 3603 590 7444 694 3 6747 61 61 60903 60903 9993 31 9962 BUILDING EXPANSION 22228 22228 MISCELLANEOUS 5462 5433 29 MEMBERSHIP DUES 2118 2233 -115 MINOR EQUIPMENT 1621 1446 175 1125 1014 111 658902 499406 68401 91095 70847 89680 157526 82754 4814 1914 5818 4482 504641 267587 224727 237054 32916 463732 448800 16737 15191 15675 3500 32412 18691 X 248052 347575 183268 82534 431320 430109 463732 448800 -1211 X false true X true false X 863960 343134 290335 222600 318365 2038394 863960 343134 290335 222600 318365 2038394 326320 1712074 25158 40998 27127 33936 48057 175276 2213670 1249702 0.77340 0.58940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 32916 32916 1.00000 true false 60000 60000 444641 267587 177054 237054 BH COMMUNITY FOUNDATION ENDOWMENT 32916 32916 693287 35596 35596 657691 657691 694498 35596 35596 658902 658902 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X RAPID CITY FINE ARTS COUNCIL, INC. IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). EFFECTIVE JANUARY 1, 2009, THE ORGANIZATION IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FAS ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS WILL INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF DECEMBER, 31, 2012, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2009. MANAGEMENT HAS ENGAGED ACCOUNTING PROFESSIONALS WHO CONTINUALLY EVALUATE EXPIRING STATUTES OF LIMITATION,AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS AND PROVIDE THEM WITH GUIDANCE. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIII PART III, LINE 1A: THE ACQUISITION COMMITTEE OF THE DAHL ARTS CENTER ACTS AS STEWARD FOR THE PERMANENT COLLECTION OF THE COUNCIL. THE ACQUISITION COMMITTEE, ALONG WITH THE COUNCIL'S EXECUTIVE DIRECTOR AND THE CURATOR, HAS THE RESPONSIBILITY FOR CONSERVATION, ENHANCEMENT, MANAGEMENT AND DEVELOPMENT 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 OF SALE, ARE REAPPLIED EXCLUSIVELY TO THE DEVELOPMENT OF THE COLLECTION. THE COLLECTION IS NOT REFLECTED IN THE FINANCIAL STATEMENTS, AS THE COUNCIL HAS ELECTED NOT TO CAPITALIZE THE COLLECTION. PART III, LINE 4: THE PERMANENT COLLECITON OF THE COUNCIL CONSISTS OF 120 ARTWORKS THAT WERE DONATED OR PURCHASED. EIGHTEEN PIECES OF THE COLLECTION ARE DONATIONS OF THE FRENCH SISTER'S OIL PAINTINGS (CA. 1900) AND 29 ADDITIONAL PAINTINGS ARE CONTEMPORARY (MID 20TH CENTURY OR LATER). ADDITIONALLY, THERE ARE THIRTY PRINTS, ELEVEN DRAWINGS, FIFTEEN PHOTOGRAPHS, AND ONE WEAVING IN THE COLLECTION. THE REMAINDER OF THE COLLECTION IS COMPRISED OF FIFTEEN OBJECTS OR THREE-DIMENSIONAL WORKS (THREE MIXED MEDIA, TWO GLASS, FOUR CERAMICS, AND TWO SILVER). THE ACQUISITION COMMITTEE OF THE DAHL ARTS CENTER ACTS AS STEWARD FOR THE PERMANENT COLLECTION OF THE COUNCIL. THE ACQUISITION COMMITTEE, ALONG WITH THE COUNCIL'S EXECUTIVE DIRECTOR AND THE CURATOR, HAS THE RESPONSIBILITY FOR CONSERVATION, ENHANCEMENT, MANAGMENT, AND DEVELOPMENT 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 OF SALE, ARE REAPPLIED EXCLUSIVELY TO THE DEVELOPMENT OF THE COLLECTION. THE COLLECTION IS NOT REFLECTED IN THE ACCOMPANYING FINANCIAL STATMENTS, AS THE COUNCIL HAS ELECTED NOT TO CAPITLAIZE THE COLLECTION. X 2 76553 false false false SUPPLEMENTAL INFORMATION SCHEDULE M, PAGE 2, PART II THE ORGANIZATION RECEIVED LAND VALUED AT 60,000. THERE ARE NO RESTRICTIONS ON THIS DONATION AS TO HOW LONG IT MUST BE HELD OR HOW THEY SPEND THE PROCEEDS FROM THE SALE OF THE LAND. IN KIND DONATION OF ADVERTISING WAS RECEIVED VALUED AT 16,553. ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION TO BRING ART AND PEOPLE TOGETHER, TO STRENGTHEN THE COMMUNITY IN RAPID CITY, SOUTH DAKOTA AND NEIGHBORING BLACK HILLS COMMUNITIES, AS MAY BE FOUND FEASIBLE; TO INTEGRATE ART ACTIVITIES INTO THE TOTAL LIFE OF THE AREA SERVED BY THE COUNCIL. SECOND ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4B -MOTIVATING BUSINESSES, FOUNDATIONS AND INDIVIDUALS TO PARTNER IN ARTS EFFORTS WHICH IMPROVE OUR QUALITY OF LIFE. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D PERFORMING ARTS EVENTS AND FESTIVALS: PROVIDES PERFORMING ARTS EDUCATION CAMPS, PRODUCES SHOWS OF REGIONAL PERFORMING ARTISTS AND PRODUCES FESTIVALS. COMMUNITY ENGAGEMENT: WORKS TO KEEP DAHL RENTALS AFFORDABLE FOR COMMUNITY ARTISTS AND ARTS ORGANIZATIONS; PROVIDES TECHNICAL ASSISTANCE TO ARTISTS AND ARTS ORGANIZATIONS IN THE AREAS OF AUDIENCE DEVELOPMENT, MARKETING, FUNDRAISING AND GRANT WRITING. WORKS WITH VARIOUS JOB TRAINING PROGRAMS TO HELP UPDATE PEOPLE'S JOB SKILLS. CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 FORM 990, PART VI, SECTION A, LINE 6: ANY INDIVIDUAL INTERESTED IN OR ASSOCIATED WITH ARTISTIC ACTIVITIES IN RAPID CITY, SOUTH DAKOTA, AND ITS SURROUNDING AREAS SHALL BE ELIGIBLE FOR MEMBERSHIP. THE COUNCIL BOARD OF DIRECTORS SHALL DETERMINE FROM TIME TO TIME THE CONTRIBUTION REQUIRED FOR MEMBERSHIP. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE. THEY MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS TO APPROVE THE TAX RETURN. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A FINANCE COMMITTEE, MADE UP OF COMMUNITY BUSINESS PEOPLE WITH KNOWLEDGE OF REGIONAL COMPENSATION STANDARDS, REVIEWS BUDGET DETAIL AND MAKES BUDGET RECOMMENDATIONS (INCLUDING SALARIES OF STAFF) TO THE FULL BOARD. THERE ARE NO ADDITIONAL OFFICERS OR KEY EMPLOYEES COMPENSATED. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE KEPT ON FILE IN THE ACCOUNTANT'S OFFICE AND MADE AVAILABLE FOR REVIEW UPON REQUEST FROM THE PUBLIC.