2026-02-23T09:08:21-06:00 2025-06-30 460403496 CASEY PETERSON LTD 909 ST JOSEPH ST STE 101 RAPID CITY SD 57701 990 2024-07-01 237431302 PIONEER APARTMENTS INC PION 6056428817 430 ORIOLE DRIVE SPEARFISH SD 57783 MARGARET RICHARDS MANAGEMENT AGENT 6056428817 2026-02-19 1 1 KAYLA GIESEY CPA P01874520 6053481930 2026-02-20 2024 2025-03-06 01:10:19Z MARGARET RICHARDS 600 4-J COURT GILLETTE WY 82716 609371 0 X N/A X 1974 WY HOUSING IS PROVIDED TO 68 FAMILIES WHO QUALIFY AS LOW INCOME ELDERLY UNDER THE RURAL DEVELOPMENT ADMINISTRATION GUIDELINES. 2 2 0 0 0 0 0 0 485307 466820 159 464 0 142087 485466 609371 0 0 0 0 0 0 0 0 0 501202 513436 501202 513436 -15736 95935 824263 883753 1676585 1637691 -852322 -753938 HOUSING IS PROVIDED TO 68 FAMILIES WHO QUALIFY AS LOW INCOME ELDERLY UNDER THE RURAL DEVELOPMENT ADMINISTRATION GUIDELINES. 0 0 439563 466820 HOUSING IS PROVIDED TO 68 FAMILIES WHO QUALIFY AS LOW INCOME ELDERLY UNDER THE RURAL DEVELOPMENT ADMINISTRATION GUIDELINES. 439563 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 1 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 X EVERGREEN MANAGEMENT SERVICES INC 6056428817 430 ORIOLE DR SPEARFISH SD 57783 X X SANDRA HOLLENBACK SECRETARY/TREASURER 1.00 X X 0 0 0 JAN BISHOP BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 EVERGREEN MANAGEMENT SERVICES 430 ORIOLE DRIVE SPEARFISH SD 57783 MANAGEMENT & OPERATIONS SERVICES 180232 1 RENT 532000 461217 461217 LAUNDRY 812300 5603 5603 466820 464 464 REFUND OF UTILITY OVER 900099 142087 142087 142087 609371 466820 0 142551 X 51617 51617 15234 15234 170272 170272 835 835 3233 3233 1136 1136 94365 94365 8457 7930 527 4199 4199 80472 79942 530 55468 54707 761 EQUIPMENT AND SUPPLIES 19504 19504 BAD DEBT EXPENSE 4516 4516 REPAIRS AND MAINTENANCE 4128 4128 513436 439563 73873 0 4791 4785 71923 145724 21395 6261 20243 58424 3210407 2838778 411430 371629 294481 296930 824263 883753 19473 16128 12245 4013 1611802 1584956 33065 32594 1676585 1637691 X -852322 -753938 -852322 -753938 824263 883753 95935 2449 0 X X 0 1 X 1 1 1 3170 3170 2486676 2185373 301303 352514 321220 31294 368047 332185 35862 371629 INVESTMENT PARKVIEW SENIOR APT. LP 296930 C 296930 SECURITY DEPOSITS 32594 32594 X 639911 2449 32607 35056 604855 4516 4516 609371 541526 32607 32607 508919 4517 4517 513436 PART X, LINE 2: THE ORGANIZATION RECOGNIZES A TAX POSITION IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION IS A WYOMING NON-PROFIT CORPORATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS. HOWEVER, THE ORGANIZATION MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES. IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX RETURNS, THE TAX LIABILITY OF THE ORGANIZATION COULD BE CHANGED IF TAXING AUTHORITIES MAKE ADJUSTMENTS TO THE TAX-EXEMPT PURPOSE OF THE ORGANIZATION OR IF TAXING AUTHORITIES DETERMINE ACTIVITIES ARE SUBJECT TO UNRELATED BUSINESS INCOME. AS OF JUNE 30, 2025, 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 AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2022. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST REDUCTION SUBSIDY 32,607. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSES NETTED WITH REVENUE IN AUDITED FINANCIAL STATEMENTS 4,516. PART XII, LINE 2D - OTHER ADJUSTMENTS: INTEREST REDUCTION SUBSIDY 32,607. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSES NETTED WITH REVENUE IN AUDITED FINANCIAL STATEMENTS 4,516. ROUNDING VARIANCE 1. FORM 990, PART VI, SECTION A, LINE 3 THE BOARD OF DIRECTORS HAS DELEGATED CONTROL OF MANAGEMENT DUTIES TO EVERGREEN MANAGEMENT SERVICES INC. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED CONTROL OF MANAGEMENT DUTIES TO EVERGREEN MANAGEMENT SERVICES INC. A COPY OF THE 990 IS REVIEWED BY THE ACCOUNTANT OF EVERGREEN MANAGEMENT SERVICES BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF PIONEER APARTMENTS' EXEMPTION APPLICATION AND THE 990 FOR EACH OF THE PREVIOUS THREE YEARS WILL BE MADE AVAILABLE TO ANY PERSON MAKING A PERSONAL AND/OR WRITTEN REQUEST FOR THESE DOCUMENTS. FORM 990, PART VII: AS OF 6.30.2025, THE ORGANIZATION HAD FOUR VACANT BOARD POSITIONS. THE ORGANIZATION IS WORKING TO RECRUIT NEW BOARD MEMBERS TO FILL THESE VACANCIES. FORM 990, PART IX, LINE 11G CONTRACT STAFF: PROGRAM SERVICE EXPENSES 170,272. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170,272. 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED. BICENTENNIAL APARTMENTS 251 WEST WARLOW DRIVE GILLETTE WY 82716 753146166 HOUSING WY 501(C)(3) LINE 10 N/A 0 PARKVIEW SENIOR APARTMENTS 301 W WARLOW DRIVE GILLETTE WY 82716 841411541 HOUSING WY EVERGREEN MANAGEMENT SERVICES RELATED -16030 60 1 1 0.00010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0