Nonprofit · EIN 20-0964739
SPEARFISH DOWNTOWN BUSINESS ASSOCIATION
Tax-exempt (reinstated) · SPEARFISH, SD 57783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $147,625 | $78,029 | $69,596 | $185,371 | – | $185,371 |
| December 31, 2024 | 990-EZ | $134,509 | $79,469 | $55,040 | $115,775 | – | $115,775 |
| December 31, 2023 | 990-EZ | $120,181 | $70,002 | $50,179 | $60,735 | – | $60,735 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $85,451
- Program service revenue
- $58,265
- Investment income
- $3,909
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $46,482
- Occupancy
- $599
- Printing, publications and postage
- $302
- Other expenses
- $30,646
Balance sheet and other
- Total assets, start of year
- $115,775
- Total assets, end of year
- $185,371
- Total liabilities, end of year
- –
- Net assets, end of year
- $185,371
- Cash, savings and investments
- $185,371
- Gross receipts
- $147,625
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUKE DONOVAN | PRESIDENT | 1 | $0 |
| BLAINE BACON | SECRETARY | 1 | $0 |
| LELAND RUZICKA | BOARD MEMBER | 1 | $0 |
| CYNTHIA JENSEN | BOARD MEMBER | 1 | $0 |
| TOBIAS STEEVES | BOARD MEMBER | 1 | $0 |
| MIKE STULL | BOARD MEMBER | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUKE DONOVAN | PRESIDENT | 1 | $0 |
| BLAINE BACON | SECRETARY | 1 | $0 |
| LELAND RUZICKA | BOARD MEMBER | 1 | $0 |
| CYNTHIA JENSEN | BOARD MEMBER | 1 | $0 |
| TOBIAS STEEVES | BOARD MEMBER | 1 | $0 |
| MIKE STULL | BOARD MEMBER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUKE DONOVAN | PRESIDENT | 1 | $0 |
| BLAINE BACON | SECRETARY | 1 | $0 |
| LELAND RUZICKA | BOARD MEMBER | 1 | $0 |
| CYNTHIA JENSEN | BOARD MEMBER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 810 N MAIN ST 199, SPEARFISH, SD 57783-2166
- In care of
- % MARK L KAZMER
- Signed the 990-EZ
- LUKE DONOVAN, PRESIDENT
- Phone
- (605) 641-8019
- Return prepared by
- DONOVAN CPA PROF LLC
Mission
PROVIDE SPECIAL ENTERTAINMENT EVENTS TO ATTRACT VISITORS AND SHOPPERS TO VISIT AND SHOP DOWNTOWN SPEARFISH. TO MAKE AVAILABLE AND PROMOTE LOCAL EVENTS FOR FAMILIES AND COMMUNITY MEMBERS TO SHOP LOCALLY.
Program accomplishments
- HOSTED FRIDAY NIGHT LIVE MUSICAL ENTERTAINMENT AND STREET VENDORS TO ATTRACT VISITORS TO DOWNTOWN SPEARFISH.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 20-0964739
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $185,371
- Income (IRS master file)
- $147,625
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- November 7, 2015
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $147,625 | $78,029 | $185,371 | XML |
| 990-EZ | December 2024 | $134,509 | $79,469 | $115,775 | XML |
| 990-EZ | December 2023 | $120,181 | $70,002 | $60,735 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0964739).
Questions about SPEARFISH DOWNTOWN BUSINESS ASSOCIATION
- What is the EIN of SPEARFISH DOWNTOWN BUSINESS ASSOCIATION?
- The employer identification number (EIN) of SPEARFISH DOWNTOWN BUSINESS ASSOCIATION is 20-0964739.
- Is SPEARFISH DOWNTOWN BUSINESS ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- Are donations to SPEARFISH DOWNTOWN BUSINESS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SPEARFISH DOWNTOWN BUSINESS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPEARFISH DOWNTOWN BUSINESS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPEARFISH DOWNTOWN BUSINESS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SPEARFISH DOWNTOWN BUSINESS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SPEARFISH DOWNTOWN BUSINESS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $147,625, expenses of $78,029 and total assets of $185,371 at year end.
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All nonprofits in SPEARFISH · South Dakota · Community improvement and capacity building