2011-11-15T15:22:30-06:00 2010-12-31 DESMET & BIGGS LLP PO BOX 1719 RAPID CITY SD 577091719 990 2010-01-01 237116252 RAPID CITY FINE ARTS COUNCIL INC RAPI 6053944101 713 SEVENTH STREET RAPID CITY SD 57701 PRISCILLA MASSEY 6053944101 2011-11-15 true MEGAN L KINDER 6053488870 2011-11-15 X 2010 2016-02-24 21:20:13Z PRISCILLA MASSEY 713 SEVENTH STREET RAPID CITY SD 57701 572883 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. 24 24 26 300 0 257697 313464 264503 232292 3858 4287 37140 22840 563198 572883 14740 1863 0 399201 411587 0 141580 396724 261900 810665 675350 -247467 -102467 834024 570862 180793 31840 653231 539022 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 290657 140346 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 2010. 33403 60363 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. 168400 1863 29946 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. 2503 1637 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. 2503 1637 494963 true true false false false false false true false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 true 26 true false false false false false false false false false false X 24 24 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 TRISH ANDERSON 1.00 X X 0 0 0 BRUCE LEY 1.00 X X 0 0 0 ANNA HUNTINGTON 1.00 X X 0 0 0 STEVE BABBITT 1.00 X 0 0 0 MARY BORDEAUX 1.00 X 0 0 0 KEVIN DIETZ 1.00 X 0 0 0 HILLARY DOBBS 1.00 X 0 0 0 JENNIFER ECKMAN 1.00 X 0 0 0 TERESA FUGATE 1.00 X 0 0 0 SCOTT GROTE 1.00 X 0 0 0 KENNA HAGAN 1.00 X 0 0 0 DUANE HRNCIR 1.00 X 0 0 0 BARB LINDERMAN 1.00 X 0 0 0 CORI MEADOWS 1.00 X 0 0 0 CINDY MCNEILL 1.00 X 0 0 0 DENNIS RISKE 1.00 X 0 0 0 JAN SOHL 1.00 X 0 0 0 PETER STRONG 1.00 X 0 0 0 TIM TRITHART 1.00 X 0 0 0 JIM WEFSO 1.00 X 0 0 0 DWAYNE WILCOX 1.00 X 0 0 0 JEAN WYSS 1.00 X 0 0 0 MARION GROTE 1.00 X 0 0 0 ANTON KAISER 1.00 X X 0 0 0 LINDA ANDERSON 55.00 X 54459 0 6082 54459 6082 false false false 16835 114320 182309 7536 313464 PROGRAM FEES 711300 130325 130325 PROMOTIONAL ACTIVITIES 711300 83939 83939 MISCELLANEOUS INCOME 711300 18028 18028 232292 4287 4287 22479 361 22479 361 22840 22840 572883 232292 27127 1863 1863 60541 51460 9081 297164 228512 14373 54279 25070 19656 498 4916 28812 23123 848 4841 30 10 20 14285 1186 12129 970 36384 25198 300 10886 8349 5707 2642 75231 58791 2162 14278 1283 1273 10 2592 480 2112 5389 4892 364 133 17250 4499 1556 11195 352 5 347 56022 56022 10589 8928 1661 BAD DEBT 9500 9500 MINOR EQUIPMENT 7798 7798 INKIND DONATIONS 7536 7536 OTHER 4045 -16220 3961 16304 MISCELLANEOUS 2734 2316 345 73 2531 1938 253 340 675350 494963 38807 141580 78439 474812 212462 41196 27092 9887 4460 399155 150746 308129 248409 834024 570862 140193 31840 40600 180793 31840 X 324515 317160 328716 221862 653231 539022 834024 570862 X -102467 -11742 X false true false X false X 384421 2408881 863960 343134 290335 4290731 384421 2408881 863960 343134 290335 4290731 1546131 2744600 65861 87092 25158 40998 27127 246236 4536967 946231 0.60490 0.61600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false X X false false false false false false 399155 150746 248409 248409 572883 675350 -102467 -102467 606501 33618 33618 572883 572883 708968 33618 33618 675350 675350 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE 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, 2010, 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 2007. 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 TEWARD FOR THE PERMANENT COLLECITON 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. PART V, LINE 4: DISTRIBUTIONS FROM ENDOWMENT FUNDS HELD BY THE BLACK HILLS AREA COMMUNITY FOUNDATION ARE USED TO SUPPORT ARTS PROGRAMS, ACQUISITION OF ART FOR THE PERMANENT COLLECTION AND SCHOLARSHIPS FOR LOW-INCOME FAMILIES TO ATTEND ART CLASSES AND SCHOLARSHIPS FOR ADVANCED TRAINING IN THE ARTS. 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 ACHIEVEMENT 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 ACHIEVEMENTS 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. ADDITIONAL INFORMATION FORM 990, PART XI LINE 5: PRIOR PERIOD ADJUSTMENT. FIXED ASSETS WERE OVERSTATED FOR 2009 BY 11,742.