RAPID CITY FINE ARTS COUNCIL INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- RAPID CITY FINE ARTS COUNCIL INC (EIN 23-7116252)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-09-10
- IRS object ID
- 201242549349300204
- Schema version
- 2011v1.2
- 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 | 2012-09-10T08:47:44-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DESMET & BIGGS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1719 | AddressLine1 |
| City | RAPID CITY | City |
| State | SD | State |
| ZIP Code | 577091719 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237116252 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAPID CITY FINE ARTS COUNCIL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | RAPI | NameControl |
| Phone | 6053944101 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 SEVENTH STREET | AddressLine1 |
| City | RAPID CITY | City |
| State | SD | State |
| ZIP Code | 57701 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DEBORAH GANGLOFF | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6053944101 | Phone |
| Date Signed | 2012-08-31 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LONNIE J HOSMAN | Name |
| Phone | 6053488870 | Phone |
| Date Prepared | 2012-09-06 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DEBORAH GANGLOFF | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 SEVENTH STREET | AddressLine1 |
| City | RAPID CITY | City |
| State | SD | State |
| ZIP Code | 57701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 512648 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.THEDAHL.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1968 | YearFormation |
| State Legal Domicile | SD | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 50 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 313464 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 222600 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 232292 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 255312 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4287 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2571 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 22840 | OtherRevenuePriorYear |
| Other Revenue Current Year | 30907 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 572883 | TotalRevenuePriorYear |
| Total Revenue Current Year | 511390 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1863 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1505 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 411587 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 378696 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 91914 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 261900 | OtherExpensePriorYear |
| Other Expenses Current Year | 238891 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 675350 | TotalExpensesPriorYear |
| Total Expenses Current Year | 619092 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -102467 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -107702 | RevenuesLessExpensesCY |
| Total Assets BOY | 570862 | TotalAssetsBOY |
| Total Assets EOY | 463732 | TotalAssetsEOY |
| Total Liabilities BOY | 31840 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 32412 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 539022 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 431320 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 314155 | Expense |
| Revenue | 158877 | Revenue |
| Description | 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 2011. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 67097 | Expense |
| Revenue | 65237 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 93599 | Expense |
| Grants | 1505 | Grants |
| Revenue | 29842 | Revenue |
| Description | 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. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2170 | Expense |
| Revenue | 1356 | Revenue |
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 2170 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1356 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 477021 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 50 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicy |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KATHI MAXSON | NamePerson |
| Telephone Number | 6053944101 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 7TH STREET | AddressLine1 |
| City | RAPID CITY | City |
| State | SD | State |
| ZIP Code | 57701 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| DREW LERDAL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BRUCE LEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ANNA HUNTINGTON | ||||||
| VICE PRESIDE | 1.00 | X | 0 | 0 | 0 | X |
| STEVE BABBITT | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| MARY BORDEAUX | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PATTY NIKKILA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| HILLARY DOBBS-DAVIS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SCOTT RAUSCH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TERESA FUGATE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SCOTT GROTE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BARB LINDERMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CORI MEADOWS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CINDY MCNEILL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DENNIS RISKE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PETER STRONG | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TIM TRITHART | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DWAYNE WILCOX | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JEAN WYSS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARION GROTE | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| ANTON KAISER | ||||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| PRISCILLA MASSEY | ||||||
| EX. DIRECTOR | 40.00 | 46065 | 0 | 4980 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 46065 | TotalReportableCompFromOrg |
| Total Other Compensation | 4980 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Membership Dues | 20302 | MembershipDues |
| Government Grants | 49995 | GovernmentGrants |
| All Other Contributions | 152303 | AllOtherContributions |
| Noncash Contributions | 12907 | NoncashContributions |
| Total Contributions | 222600 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PROGRAM FEES | 711300 | 140748 | 140748 |
| PROMOTIONAL ACTIVITIES | 711300 | 88626 | 88626 |
| MISCELLANEOUS INCOME | 711300 | 25938 | 25938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 255312 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3029 | TotalRevenueColumn |
| Exclusion | $3,029 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 30120 | Real |
| Personal | 787 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 30120 | Real |
| Personal | 787 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 30907 | TotalRevenueColumn |
| Exclusion | $30,907 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 800 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1258 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -458 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -458 | TotalRevenueColumn |
| Related Or Exempt Function Income | -458 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 511390 | TotalRevenueColumn |
| Related Or Exempt Function Income | 254854 | RelatedOrExemptFunctionIncome |
| Exclusion | $33,936 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1505 | Total |
| Program Services | 1505 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51045 | Total |
| Program Services | 17015 | ProgramServices |
| Management And General | 17015 | ManagementAndGeneral |
| Fundraising | 17015 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 274500 | Total |
| Program Services | 253786 | ProgramServices |
| Management And General | 142 | ManagementAndGeneral |
| Fundraising | 20572 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26031 | Total |
| Program Services | 23830 | ProgramServices |
| Management And General | 194 | ManagementAndGeneral |
| Fundraising | 2007 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27120 | Total |
| Program Services | 22997 | ProgramServices |
| Management And General | 1214 | ManagementAndGeneral |
| Fundraising | 2909 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2427 | Total |
| Program Services | 515 | ProgramServices |
| Management And General | 1912 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15726 | Total |
| Program Services | 1662 | ProgramServices |
| Management And General | 11424 | ManagementAndGeneral |
| Fundraising | 2640 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31703 | Total |
| Program Services | 19259 | ProgramServices |
| Management And General | 5165 | ManagementAndGeneral |
| Fundraising | 7279 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3802 | Total |
| Program Services | 2526 | ProgramServices |
| Management And General | 1081 | ManagementAndGeneral |
| Fundraising | 195 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67460 | Total |
| Program Services | 46665 | ProgramServices |
| Management And General | 1141 | ManagementAndGeneral |
| Fundraising | 19654 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8016 | Total |
| Program Services | 8016 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9967 | Total |
| Program Services | 2509 | ProgramServices |
| Management And General | 2 | ManagementAndGeneral |
| Fundraising | 7456 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3596 | Total |
| Program Services | 3305 | ProgramServices |
| Management And General | 157 | ManagementAndGeneral |
| Fundraising | 134 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12490 | Total |
| Program Services | 1675 | ProgramServices |
| Management And General | 1232 | ManagementAndGeneral |
| Fundraising | 9583 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58150 | Total |
| Program Services | 58150 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8985 | Total |
| Management And General | 8985 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|---|
| MINOR EQUIPMENT | 5435 | 5435 | ||
| BUILDING EXPANSION | 5042 | 5042 | ||
| BAD DEBT | 2500 | 2500 | ||
| MEMBERSHIP DUES | 2188 | 1791 | 52 | 345 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1404 | Total |
| Program Services | 1338 | ProgramServices |
| Management And General | 148 | ManagementAndGeneral |
| Fundraising | -82 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 619092 | Total |
| Program Services | 477021 | ProgramServices |
| Management And General | 50157 | ManagementAndGeneral |
| Fundraising | 91914 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 78439 | BOY |
| EOY | 70847 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 212462 | BOY |
| EOY | 157526 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27092 | BOY |
| EOY | 4814 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4460 | BOY |
| EOY | 5818 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 433033 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 208306 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 248409 | BOY |
| EOY | 224727 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 570862 | BOY |
| EOY | 463732 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31840 | BOY |
| EOY | 16737 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 15675 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31840 | BOY |
| EOY | 32412 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 317160 | BOY |
| EOY | 248052 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 221862 | BOY |
| EOY | 183268 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 539022 | BOY |
| EOY | 431320 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 570862 | BOY |
| EOY | 463732 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -107702 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | false | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2408881 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 863960 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 343134 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 290335 | CurrentTaxYearMinus1Year |
| Current Tax Year | 222600 | CurrentTaxYear |
| Total | 4128910 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2408881 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 863960 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 343134 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 290335 | CurrentTaxYearMinus1Year |
| Current Tax Year | 222600 | CurrentTaxYear |
| Total | 4128910 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 1568980 | AmountsSubstContributorsTotal |
| Public Support Total170 | 2559930 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 87092 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 25158 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 40998 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 27127 | CurrentTaxYearMinus1Year |
| Current Tax Year | 33936 | CurrentTaxYear |
| Total | 214311 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 4343221 | TotalSupport |
| Gross Receipts From Admissions Etc | 1102968 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.58940 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.60490 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 433033 | OtherCostOrOtherBasis |
| Depreciation | 208306 | Depreciation |
| Book Value | 224727 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 224727 | TotalOfBookValueLandBuildings |
| Total Revenue | 511390 | TotalRevenue |
| Total Expenses | 619092 | TotalExpenses |
| Excess Or Deficit For Year | -107702 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -107702 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 567120 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 55730 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 55730 | RevenueNotRptdF990 |
| Revenue Subtotal | 511390 | RevenueSubtotal |
| Total Revenue Per Form990 | 511390 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 674822 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 55730 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 55730 | ExpensesNotRptdF990 |
| Expenses Subtotal | 619092 | ExpensesSubtotal |
| Total Expenses Per Form990 | 619092 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A)(1) AND SECTION 170 (B)(1)(A)(VI) OF THE CODE. 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, 2011, 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 2008. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. 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 XIV | 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. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 AND APPROVED BY THE FINANCE COMMITTEE. |
| 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. |