﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.1" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-10T16:19:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>272510328</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SDROSEBUD LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4240 MESA DR</AddressLine1Txt>
        <CityNm>RAPID CITY</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>577018581</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>275166650</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Box Elder Volunteer Fire Department</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Adam Kuenkel</InCareOfNm>
      <BusinessNameControlTxt>BOXE</BusinessNameControlTxt>
      <PhoneNum>6059231224</PhoneNum>
      <USAddress>
        <AddressLine1Txt>120 Box Elder Rd</AddressLine1Txt>
        <CityNm>Box Elder</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57719</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ADAM KUENKEL</PersonNm>
      <PersonTitleTxt>Asst Chief</PersonTitleTxt>
      <PhoneNum>6059231224</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BARB L BOLLINGER</PreparerPersonNm>
      <PTIN>P00424008</PTIN>
      <PhoneNum>6053932000</PhoneNum>
      <PreparationDt>2024-08-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-55-1" softwareId="23017731" softwareVersionNum="ta23mefv1.0" referenceDocumentId="IRS990ScheduleO-119-1">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-93-1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>124965</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>105623</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>19342</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>124965</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>147985</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2758</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3828</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>123883</OtherExpensesTotalAmt>
      <TotalExpensesAmt>278454</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-153489</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>107306</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-46183</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>56409</BOYAmt>
        <EOYAmt>170443</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>52850</BOYAmt>
        <EOYAmt>44855</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4406</BOYAmt>
        <EOYAmt>5245</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>113665</BOYAmt>
        <EOYAmt>220543</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6359</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>107306</BOYAmt>
        <EOYAmt>220543</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Fire fighting and Ambulance services</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Volunteer fire fighting and ambulance services</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>278454</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>278454</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADAM KUENKEL</PersonNm>
        <TitleTxt>Asst Chief</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>SD</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SDROSEBUD LLC</PersonNm>
        <USAddress>
          <AddressLine1Txt>4240 Mesa Dr</AddressLine1Txt>
          <CityNm>Rapid City</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57701</ZIPCd>
        </USAddress>
        <PhoneNum>6053932000</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA-93-1" softwareId="23017731" softwareVersionNum="ta23mefv1.0">
      <GovernmentalUnitInd>X</GovernmentalUnitInd>
      <GovtFurnSrvcFcltsVl170Grp>
        <CurrentTaxYearMinus4YearsAmt>116268</CurrentTaxYearMinus4YearsAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>31093</CurrentTaxYearMinus4YearsAmt>
      </GrossInvestmentIncome170Grp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART i</FormAndLineReferenceDesc>
        <ExplanationTxt>The entity is a not for profit organization with volunteers to</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>support fire protection in designated disrict.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part I</FormAndLineReferenceDesc>
        <ExplanationTxt>The entity is a not for profit organization with volunteers to support fire protection in a disignated district.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO-120-1" softwareId="23017731" softwareVersionNum="ta23mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $708.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings $23577.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation, depletion, and amortization $20158.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies $25460.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Communication Equipment $12163.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Charitable Donations $1255.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Repairs $30735.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts receivable, net. Beginning:$4406.00 Ending: $4052.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Intangible assets. Beginning:$0.00 Ending: $1193.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts payable and accrued expenses. Beginning:$6359.00 Ending: $0.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Sec. A Line 1a 1b</FormAndLineReferenceDesc>
        <ExplanationTxt>The entity is governed by board members</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Sec. B Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>Return is reviewed by the key employee before signing</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Sec. B line ll</FormAndLineReferenceDesc>
        <ExplanationTxt>Return is available to board members to view at office upon request</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Assets are reported by purchases since 2018. Asset information from</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>was not available at the time.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>