ABERDEEN AREA CONVENTION AND VISITORS BUREAU: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ABERDEEN AREA CONVENTION AND VISITORS BUREAU (EIN 46-0422304)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-13
- IRS object ID
- 201342259349301309
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-08-13T10:08:15-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450250958 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24 2ND AVE SW PO BOX 430 | AddressLine1 |
| City | ABERDEEN | City |
| State | SD | State |
| ZIP Code | 574020430 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460422304 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aberdeen Area Convention and Visitors Bureau Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ABER | NameControl |
| Phone | 6052252414 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Railroad Ave SW - PO Box 78 | AddressLine1 |
| City | Aberdeen | City |
| State | SD | State |
| ZIP Code | 574020078 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Brenda Moore | Name |
| Title | Executive Director | Title |
| Phone | 6052252414 | Phone |
| Date Signed | 2013-08-02 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Melissa White CPA | Name |
| PTIN | P00851284 | PTIN |
| Phone | 6052258783 | Phone |
| Date Prepared | 2013-08-01 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Brenda Moore | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Railroad Ave SW - PO Box 78 | AddressLine1 |
| City | Aberdeen | City |
| State | SD | State |
| ZIP Code | 574020078 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 752433 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.visitaberdeensd.com + www.huntfishsd.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | SD | StateLegalDomicile |
| Activity Or Mission Description | The Aberdeen Area Convention and Visitors Bureau acts as a promotion agency for the City of Aberdeen, SD as a visitors destination and center for conventions and related activities. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 14 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 12516 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -15314 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 726533 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 738527 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 21815 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 13906 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 748348 | TotalRevenuePriorYear |
| Total Revenue Current Year | 752433 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 117993 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 123060 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 215874 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 246579 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 394527 | OtherExpensePriorYear |
| Other Expenses Current Year | 359623 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 728394 | TotalExpensesPriorYear |
| Total Expenses Current Year | 729262 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 19954 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 23171 | RevenuesLessExpensesCY |
| Total Assets BOY | 182197 | TotalAssetsBOY |
| Total Assets EOY | 194369 | TotalAssetsEOY |
| Total Liabilities BOY | 25272 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 14273 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 156925 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 180096 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The mission of the Aberdeen Area Convention and Visitors Bureau is to increase the amount of visitor activity that occurs in the Aberdeen region. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | During 2012, 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 which provide information about the community, our facilities, attractions and events. The Visitors Centers serviced visitors from 49 states, 8 Canadian provinces and 7+ foreign countries. We print several publications that are distributed to entice visitors to the area and maintain two comprehensive websites, one geared to the leisure tourist and one geared to the hunting and fishing sportsman. We coordinate volunteer assistance (1,160 hours), fulfill requests for visitor information, and host hospitality rooms for sporting events and conventions. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 14 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jolene Malsam | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6052252414 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Railroad Ave SW | AddressLine1 |
| City | Aberdeen | City |
| State | SD | State |
| ZIP Code | 57401 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Kim Bot | ||||||
| President | 1.00 | X | X | 0 | 0 | 0 |
| Chad Bergan | ||||||
| President Elect | 1.00 | X | X | 0 | 0 | 0 |
| JoEllen Lindner | ||||||
| Past President | 1.00 | X | X | 0 | 0 | 0 |
| Mike Birgen | ||||||
| Secretary/Treasurer | 1.00 | X | X | 0 | 0 | 0 |
| Chris Dohrer | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Joel Swanson | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Julie Stevenson | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Brady Byram | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Bruce Kieffer | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Duke Witte | ||||||
| Director/Chamber of Commerce | 1.00 | X | 0 | 0 | 0 | |
| Eric Vetter | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Ron Stotz | ||||||
| Director (partial year) | 1.00 | X | 0 | 0 | 0 | |
| Charlie Melhaff | ||||||
| Director (partial year) | 1.00 | X | 0 | 0 | 0 | |
| Brenda Moore | ||||||
| Executive Director | 40.00 | X | 56650 | 0 | 22066 | |
| Jolene Malsam | ||||||
| Finance Director | 40.00 | X | 31205 | 0 | 5532 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 87855 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 27598 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lawrence & Schiller | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3932 S Willow Avenue | AddressLine1 |
| City | Sioux Falls | City |
| State | SD | State |
| ZIP Code | 57105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Marketing Activities | DescriptionOfServices |
| Compensation | 101074 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 736527 | GovernmentGrants |
| All Other Contributions | 2000 | AllOtherContributions |
| Total Contributions | 738527 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|
| Sportsmans Coop | 541800 | 12516 | 12516 | |
| Customer service train | 561499 | 1390 | $1,390 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 13906 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 752433 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 12516 | UnrelatedBusinessRevenue |
| Exclusion | $1,390 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 123060 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115453 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101878 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11259 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17989 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7730 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2806 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 237026 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18874 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2180 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22755 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22256 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9345 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 326 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4675 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2745 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Hospitality Expenses | 12030 |
| Meals | 7536 |
| Million Dollar Bird Pri | 6871 |
| Subscriptions | 2468 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 729262 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26536 | BOY |
| EOY | 98261 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 107183 | BOY |
| EOY | 44690 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32577 | BOY |
| EOY | 40192 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 72619 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 61393 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15901 | BOY |
| EOY | 11226 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 182197 | BOY |
| EOY | 194369 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21780 | BOY |
| EOY | 11900 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 300 | BOY |
| EOY | 300 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3192 | BOY |
| EOY | 2073 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25272 | BOY |
| EOY | 14273 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115246 | BOY |
| EOY | 119022 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41679 | BOY |
| EOY | 61074 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 156925 | BOY |
| EOY | 180096 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 182197 | BOY |
| EOY | 194369 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 23171 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 72619 | OtherCostOrOtherBasis |
| Depreciation | 61393 | Depreciation |
| Book Value | 11226 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11226 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 752433 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 752433 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 752433 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 729262 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 729262 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 729262 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X, Line 2: | ReturnReference |
| 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, 2012 and 2011, 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 2009. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| Aberdeen Hockey Association | |||||||
| 1215 Birchwood Lane | Aberdeen | SD | 57401 | 237194708 | 501(c)(3) | 15000 | Event Sponsorship |
| SD All Stars | |||||||
| PO Box 98 | Aberdeen | SD | 57401 | 363547930 | 501(c)(3) | 8000 | Event Sponsorship |
| Aberdeen Area Arts Council | |||||||
| 225 3rd Ave SE | Aberdeen | SD | 57401 | 237181353 | 501(c)(3) | 9000 | Event Sponsorship |
| Brown County Fair | |||||||
| 25 Market Street Suite 31 | Aberdeen | SD | 57401 | 466000011 | Government | 30000 | Event Sponsorship |
| Aberdeen Youth State Wrestling Tournament | |||||||
| 1200 S Jay St | Aberdeen | SD | 57401 | 237002314 | 501(c)(3) | 10000 | Event Sponsorship |
| Hub City Radio | |||||||
| PO Box 1930 | Aberdeen | SD | 57401 | 205308829 | 6000 | Event Sponsorship | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 5 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 A, line 4 | Updated ByLaws for the following changes: Article I) updated name to Aberdeen Area Convention and Visitors Bureau to match the Articles of Incorporation; Article II) updated objective to state "The continuing objective of the Aberdeen Area CVB is to enhance the economic well-being of the Aberdeen region by increasing the amount of visitor and meeting activity that occurs in the Aberdeen region with an emphasis on overnight stays."; Article III, Section 1 modified officer terms to eliminate the five-year progression through officer roles to now read "Elected directors shall hold office for a term of three (3) years, except those members who are elected officers of the board. Officers of the Board shall consist of the Secretary/Treasurer, President-Elect, President and Past President". Article III, Section 3 was eliminated which defined the term and voting rights of the Past President; Article IV, Section 2 regarding election of officers was changed to state "The President, President-Elect and Secretary/Treasurer shall be elected from the members of the board. No director is permitted to hold office his/her first year on the board. Officers of the Board, who are elected Secretary/Treasurer their third year on the board, will be allowed to sit on the board as Secretary/Treasurer in their fourth year, President-Elect in their fifth year, President in their sixth year and Past President during their seventh year"; Article IV, Section 5 was changed to eliminate reference to committee oversight by the president-elect; and Article V, Section 1 was changed to indicate the Executive Director can be terminated by majority vote of all members of the Executive Committee rather than the entire board of directors; Article VI, Section 2 changed definition of a quorum to consist of a majority of the voting board of director members. |
| Form 990, Part VI, Section B, line 11 | The draft Form 990 will be reviewed by the Executive Director, accounting personnel, and the Executive Committee before filing. The final return will be presented to the Board of Directors after filing. |
| Form 990, Part VI, Section B, line 12c | Each board member, the Executive Director, and the Assistant Director signs a conflict of interest statement annually and as the situation arises. These 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 interested person, the interested person shall leave the Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. An interested person may make a presentation at the Board or committee meeting but shall leave the meeting during the vote on the transaction or arrangement that results in the conflict of interest. |
| Executive Director Compensation: - Each December the Executive Committee performs 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. These reviews were last completed in December 2012. | |
| Form 990, Part VI, Section C, line 19 | These documents are available upon request. |