2024-07-29T09:38:05-05:00 2023-10-31 870492866 HINTONBURDICK PLLC 63 SOUTH 300 EAST SUITE 100 ST GEORGE UT 84770 990 2022-11-01 466017180 BLACK HILLS PARKS & FORESTS ASSOCIATION BLAC 6057457020 26611 US HIGHWAY 385 HOT SPRINGS SD 57747 PATTY RESSLER EXECUTIVE DIRECTOR 6057457020 2024-06-07 1 1 MORRIS PEACOCK CPA P00038696 8885661277 2024-06-07 2022 2024-08-08 14:25:15Z PATTY RESSLER 343 N 3RD ST CUSTER SD 57730 1736444 0 X WWW.BLACKHILLPARKS.ORG X 1955 SD SEE SCHEDULE O 9 9 25 25 0 0 177101 105589 0 0 -43060 12967 864211 786796 998252 905352 146696 141901 0 0 363622 429085 0 0 0 293453 289786 803771 860772 194481 44580 1534998 1647128 95222 86344 1439776 1560784 X SEE SCHEDULE O 0 0 318996 786796 SEE SCHEDULE O 174370 137075 PROGRAM AID AND SUPPORT TO NATIONAL PARKS SERVICE. 27676 4826 PROGRAM AID AND SUPPORT TO USDA FOREST SERVICE. 521042 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 25 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X PATTY RESSLER 6057457020 343 N 3RD ST CUSTER SD 57730 MARY LAYCOCK PRESIDENT 1.00 X X 0 0 0 JAMIE LADENBURGER VICE PRESIDENT 1.00 X X 0 0 0 JULIE BRAZELL SECRETARTY 2.00 X X 0 0 0 ANDREA SERNA TREASURER 1.00 X X 0 0 0 JOANNE SUTTON MEMBER 1.00 X 0 0 0 JENNIFER FOWLER MEMBER 1.00 X 0 0 0 BARB MCCARTNEY MEMBER 1.00 X 0 0 0 KYLA WRIGHT MEMBER 1.00 X 0 0 0 PATTY RESSLER EXECUTIVE DIRECTOR 40.00 X X 87820 0 3683 LYNN KOLUND MEMBER 1.00 X 0 0 0 87820 0 3683 0 0 0 0 0 7541 98048 105589 12967 12967 1611159 831092 780067 780067 OTHER INCOME 900099 6729 6729 6729 905352 786796 0 12967 141901 141901 97013 38805 58208 291377 151952 139425 8011 2083 5928 32684 16083 16601 29185 29185 8370 8370 18661 1867 16794 72000 64800 7200 7088 7088 13724 13724 10354 9153 1201 16471 16471 CREDIT CARD FEES 49362 49362 FREIGHT 34726 34726 TELEPHONE 13156 13156 AUTOMOBILE 9363 9363 7326 1940 5386 860772 521042 339730 0 879880 372579 341200 3649 1644 415945 386072 9304 221571 76562 57795 145009 158139 369799 19590 21521 1534998 1647128 49616 86344 45606 0 95222 86344 X 1304838 1386960 134938 173824 1439776 1560784 1534998 1647128 44580 8497 72000 -4069 0 X 0 1 X 1 0 X X X 2 DEPT OF THE INTERIOR NPS 530197094 6 1 137075 37295 USDA - US FOREST SERVICE 720564834 6 1 4826 22850 2 141901 60145 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 X PART IV, SECTION D, LINE 2 - EXPLANATION OF WORKING RELATION WORKED WITH SUPPORTED ORGANIZATIONS BY PROVIDING ASSISTANCE WITH LABOR AND FINANCIAL SUPPORT. PART IV, SECTION E, LINE 1C - HOW SUPPORTED GOV. ENTITY PROVIDED LABOR, FINANCIAL ASSISTANCE AND OTHER SUPPORT TO SUPPORTED ENTITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19590 2931 1000 21521 25000 -5410 19590 0.76767 0.23233 0.00000 0 0 61151 19449 41702 62852 57113 5739 97568 97568 145009 CASH AND CASH EQUIVALENTS 8473 F EQUITY SECURITIES 138240 F FIXED INCOME 187926 F OTHER 35160 F 369799 1812872 8497 72000 831092 911589 901283 4069 4069 905352 1691864 831092 831092 860772 0 860772 PART V, LINE 4: IN FISCAL YEAR 2022, THE ASSOCIATION CREATED AN ENDOWMENT FUND FOR EDUCATIONAL PURPOSES TO SUPPORT BLACK HILLS AND SURROUNDING AREAS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 0 DEPT OF INTERIOR NPS 530197094 GOV 137075 0 SUPPORT NATIONAL PARK SERVICE USDA 720564834 GOV 4826 0 SUPPORT THE NATIONAL FOREST SERVICE 2 FORM 990 - ORGANIZATION'S MISSION BLACK HILLS PARKS AND FORESTS ASSOCIATION (BHPFA) IS A NON-PROFIT COOPERATING PARTNER WITH THE NATIONAL PARK SERVICE AND U.S. FOREST SERVICE.OUR MISSION IS TO SUPPORT THESE PUBLIC LAND AGENCIES WITH THEIR INERPRETIVE, EDUCATIONAL, AND RESEARCH PROGRAMS THAT PROTECT AND PRESERVE THE CULTURAL AND NATURAL RESOURCES OF THE BLACK HILLS AND SURROUNDING AREAS. THIS IS ACCOMPLISHED BY OPERATING SALES OUTLETS IN PUBLIC LAND LOCATIONS THROUGHOUT SOUTH DAKOTA, WYOMING, AND WESTERN NEBRASKA. PURCHASES FROM THESE SITES EXPAND THE VISITOR EXPERIENCE BEYOND PARK AND FOREST BORDERS AND SUPPORT INTERPRETIVE, RESEARCH, AND EDUCATION PROGRAMMING FOR OUR PARTNER AGENCIES. IN ADDITION TO ASSISTING OUR PARTNERS, BHPFA IS COMMITTED TO CREATING LIFELONG LEARNING OPPORTUNITIES FOR ALL THROUGH THEIR MEMBERSHIP AND EDUCATION PROGRAMS. FORM 990, PART III, LINE 4A SALES BHPFA CONDUCTS SPECIALTY RETAIL SALES AT 16 PARTNER OUTLETS AS WELL AS ONLINE AND EVENT SALES. ALL PRODUCTS SOLD PROVIDE AN EDUCATIONAL OR INTERPRETIVE COMPONENT AND HELP AREA VISITORS TAKE THEIR EXPERIENCE BEYOND PARK AND FOREST BOUNDARIES. STORE SALES ARE USED TO CALCULATE THE AMOUNT OF AID FUNDING PROVIDED TO OUR PARTNERS. IN FY2023, $88,100 WAS ALLOCATED TO THE PARTNERS. AID EXPENDITURES INCLUDED JR. RANGER BOOKS & BADGES, INTERNS & SEASONAL STAFF, PROGRAM SUPPLIES, AND EXHIBIT COSTS, JUST TO NAME A FEW. IN ADDITION TO THE TRADITIONAL STORE SALES, BHPFA SELLS ITEMS WITH A DONATION COMPONENT FOR SPECIFIC PARTNER INTERPRETIVE INITIATIVES. WE ARE ALSO THE FISCAL MANAGER FOR PARTNER GRANT FUNDS. WE MANAGE 18 DONATION PROGRAMS BETWEEN OUR 7 PUBLIC LAND PARTNERS AND IN FY2023 GENERATED AND MANAGED JUST UNDER $80,400. EVENTS/DONATIONS/PROGRAMS BHPFA LAUNCHED FEE BASED EDUCATIONAL PROGRAMS AND EVENTS IN FY2023 AND EXPANDED ON OUR MEMBERSHIP AND DONATION PROGRAMS. THOUGH MEMBERSHIP REVENUE INCREASED, SO DID EXPENSES. DONATIONS INCREASED SIGNIFICANTLY AS WE PARTICIPATED IN GIVING TUESDAY AND SAW A RISE IN UNSOLICITED DONATIONS, SPECIFICALLY THROUGH WORKPLACE GIVING PROGRAMS. FEE BASED EDUCATION PROGRAMS DID NOT GARNER A SIGNIFICANT AMOUNT OF FUNDING, BUT BHPFA WAS ABLE TO PARTNER WITH LIKE MINDED ORGANIZATIONS AND WILL BE ABLE TO LEVERAGE THOSE RELATIONSHIPS AND RESOURCES FOR FUTURE PROGRAMMING. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS MUST READ, SIGN, AND COMPLY WITH THE CONFLICT OF INTEREST POLICY. ANY MATTER OF QUESTION OR INTERPRETATION THAT ARISES RELATING TO THE CONFLICT OF INTEREST POLICY IS REFERRED TO THE CHAIRMAN OF THE BOARD FOR DECISION AND FOR REFERRAL TO THE BOARD OF DIRECTORS FOR DECISION, WHERE APPROPRIATE. ANNUAL DISCLOSURE OF CONFLICTS OF INTEREST IS REQUIRED BY ALL BOARD MEMBERS AND IS REGULATED BY THE BOARD CHAIRMAN AND THE BOARD AS A WHOLE, WHERE APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL COST OF LIVING ADJUSTMENTS ARE DETERMINED USING A COMBINATION OF SOURCES INCLUDING FEDERAL COLA, STATE OF SOUTH DAKOTA COLA, HR MANAGEMENT ASSOCIATION DATA, NON-PROFIT ASSOCIATION DATA AND OTHER ORGANIZATIONS. AT LEAST EVERY THREE YEARS, THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS CONDUCT A TIME AND PERCENTAGE AUDIT OF EXEPT STAFF RESPONSIBLILITIES (WHICH INCLUDES TOP MANAGEMENT OFFICERS), COMPARED TO JOB DESCRIPTIONS AND THE CURRENT PLA WAGE SURVEY. THE FINANCE COMMITTEE REVIEWS TIME/PERCENTAGE AUDIT TO DETERMINE IF JOB DESCRIPTIONS IS APPROPRIATE FOR DUTIES ASSIGNED AND A SALARY AUDIT IS WARRANTED. WHEN WARRANTED, AN INDEPENDENT EXPERT WHO IS KNOWLEDGEABLE IN COMPENSATION MATTERS IS SELECTED AND ASSISTS THE FINANCE COMMITTEE IN REVIEWING THE APPROPRIATE DATA AND TOGETHER DETERMINE A RECOMMENDATION FOR SALARY ADJUSTMENTS. THIS RECOMMENDATION IS TAKEN TO THE BOARD OF DIRECTORS WHO THEN REVIEW AND VOTE ON THE RECOMMENDATIONS PRESENTED. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC