Nonprofit · EIN 26-2437901
DAKOTA LAND TRUST
Tax-exempt · DEADWOOD, SD 57732
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,301 | $19,202 | -$13,901 | $673,893 | $90,426 | $583,467 |
| December 31, 2024 | 990 | $70,961 | $22,469 | $48,492 | $677,218 | $90,777 | $586,441 |
| December 31, 2023 | 990 | $36,839 | $51,595 | -$14,756 | $639,434 | $90,323 | $549,111 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $15,560
- Investment income
- $668
- Net gain from sales of assets
- $623
- Other revenue
- -$10,927
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,373
- Occupancy
- $736
- Program services (functional)
- $2,752
- Management and general (functional)
- $16,426
- Fundraising (functional)
- $24
Balance sheet and other
- Total assets, start of year
- $677,218
- Total assets, end of year
- $673,893
- Total liabilities, end of year
- $90,426
- Net assets, end of year
- $583,467
- Land, buildings and equipment
- $611,537
- Net assets without donor restrictions
- $583,467
- Gross receipts
- $41,034
- Employees
- 0
- Volunteers
- 11
- Year formed
- 2007
- State of legal domicile
- SD
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MIKE WALKER | EXECUTIVE DI Officer | 3 | $0 | $94,792 | $3,061 |
| ERIC SWANSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| CASEY DERFLINGER | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LEVI BUCK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ANGIE DALE | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ERIC FOWLER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| SHERRY SCUDDER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MEGAN BYRUM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JULIE GARDNER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MISTY WINTER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| GREGG LITTON | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| CAROL MCMANN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MIKE WALKER | EXECUTIVE DI Officer | 3 | $0 | $85,864 | $2,970 |
| ERIC SWANSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| CASEY DERFLINGER | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ANGIE DALE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| FLOYD RUMMEL III | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| CHUCK KING | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ERIC FOWLER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BOB BURNETT | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| SHERRY SCUDDER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MEGAN BYRUM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JULIE GARDNER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MATT MCCOLLUM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MIKE WALKER | EXECUTIVE DI Officer | 3 | $0 | $80,328 | $2,938 |
| CHUCK KING | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ERIC SWANSON | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 | $0 |
| CASEY DERFLINGER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| FLOYD RUMMEL III | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ERIC FOWLER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JEFF STEPHANOFF | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BOB BURNETT | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| SHERRY SCUDDER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MEGAN BYRUM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ANGIE DALE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JULIE GARDNER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 795 MAIN ST, DEADWOOD, SD 57732-1015
- In care of
- % JOY MCCRACKEN
- Principal officer (990 for 2025)
- MIKE WALKER, 795 MAIN ST, DEADWOOD, SD 57732
- Signed the 990
- MIKE WALKER, EXECUTIVE DIRECTOR
- Phone
- (605) 578-1401
- Website
- WWW.NEIGHBORWORKSDHR.ORG
- Return prepared by
- KETEL THORSTENSON LLP
Mission
DAKOTA LAND TRUST (DLT) IS A COMMUNITY-BASED ORGANIZATION ESTABLISHED TO CREATE AND PRESERVE A PERMANENT SUPPLY OF AFFORDABLE HOMES FOR HOUSEHOLDS OTHERWISE PRICED OUT OF THE MARKET IN THE COMMUNITIES OF WESTERN SD.
Program accomplishments
- DAKOTA LAND TRUST CREATES OPPORTUNITIES AND FOSTERS STEWARDSHIP OF PERMANENTLY AFFORDABLE HOUSING FOR LOW-INCOME AND MODERATE-INCOME FAMILIES AND INDIVIDUALS. WE ARE DESIGNED TO PROVIDE VOLUNTARY ASSISTANCE FOR WORKING FAMILIES BY PROVIDING EQUITY FUNDING TO PERMANENTLY REDUCE THE COST OF HOMES FOR QUALIFIED HOMEBUYERS BY REMOVING THE LAND COST FROM THE PURCHASE PRICE. LIMITED-INCOME HOMEBUYERS WILL PURCHASE THEIR HOME AND RECEIVE A 99- YEAR GROUND LEASE TO THE LOT ON WHICH THEIR HOME SITS - A LEASE THAT IS ASSIGNABLE TO QUALIFIED HEIRS AND RENEWABLE FOR A SECOND 99- YEAR TERM. WE PLACE EQUITY LIMITATIONS INTO THE GROUND LEASE AGREEMENT THAT RESTRICT THE RESALE PRICE OF THE HOUSING IN ORDER TO MAINTAIN ITS LONG-TERM AFFORDABILITY - IN AN ATTEMPT TO BALANCE THE COMPETING GOALS OF PROVIDING A FAIR RETURN ON THE INITIAL OWNER'S HOUSING INVESTMENT, ON THE ONE HAND, WHILE ASSURING THAT THE HOUSING UNIT IS KEPT AFFORDABLE FOR THE NEXT BUYER WITHOUT REQUIRING ADDITIONAL SUBSIDY, ON THE OTHER. IN SO DOING, THE BENEFIT OF THE INVESTMENT OF PUBLIC AND PRIVATE DOLLARS NEEDED TO CREATE AFFORDABILITY IS PRESERVED FOR GENERATIONS TO COME. THROUGH THIS PROGRAM, THE QUALITY AND AFFORDABILITY OF HOUSING FOR FUTURE LOW- AND MODERATE-INCOME RESIDENTS OF THE COMMUNITIES OF WESTERN SOUTH DAKOTA IS PRESERVED. IN ADDITION, WE ADDRESS COMMUNITY DETERIORATION IN ECONOMICALLY DISADVANTAGED NEIGHBORHOODS BY PROMOTING THE DEVELOPMENT, REHABILITATION, AND MAINTENANCE OF DECENT HOUSING IN THESE NEIGHBORHOODS; BY PROMOTING ECONOMIC OPPORTUNITIES FOR LOW-INCOME RESIDENTS OF THESE NEIGHBORHOODS; BY MAKING LAND AVAILABLE FOR PROJECTS AND ACTIVITIES THAT IMPROVE THE QUALITY OF LIFE IN THESE NEIGHBORHOODS; BY ASSISTING RESIDENTS OF THESE NEIGHBORHOODS IN IMPROVING THE SAFETY AND WELL-BEING OF THEIR COMMUNITY; AND BY PROTECTING THE NATURAL ENVIRONMENT AND PROMOTING THE ECOLOGICALLY SOUND USE OF LAND AND NATURAL RESOURCES AND THE LONG-TERM HEALTH AND SAFETY OF THE COMMUNITIES OF WESTERN SOUTH DAKOTA. AT DECEMBER 31, 2025, DLT HOLDS 29 PROPERTIES. FAMILIES HAVE BEEN PLACED IN HOMES AND LAND LEASES ON 25 OF THESE PROPERTIES. INCOME FROM THESE LEASES IS CHARGED AT BELOW MARKET RATES.Expenses $2,752 · revenue $15,560
- HILLS PARTNERSHIP MANAGES A 27-UNIT COMMUNITY IN DEADWOOD, SOUTH DAKOTA. THE COMMUNITY IS AN INCOME RESTRICTED PROPERTY FOR LOW INCOME HOUSEHOLDS AND IS CONTRACTED THROUGH A HOME PROGRAM THROUGH SOUTH DAKOTA HOUSING. THIS PROVIDES ADDITIONAL AFFORDABLE HOMES FOR THOSE WHO MAY OTHERWISE BE PRICED OUT OF THE MARKET. AS ONE OF TWO MEMBERS IN HILLS PARTNERSHIP, THE NET LOSSES FLOW THROUGH TO DAKOTA LAND TRUST.revenue -$10,927
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-2437901
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Housing and shelter (L80)
- Assets (IRS master file)
- $673,893
- Income (IRS master file)
- $41,034
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,301 | $19,202 | $673,893 | XML |
| 990 | December 2024 | $70,961 | $22,469 | $677,218 | XML |
| 990 | December 2023 | $36,839 | $51,595 | $639,434 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $40,121 | $20,294 | $661,331 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | 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 26-2437901).
Questions about DAKOTA LAND TRUST
- What is the EIN of DAKOTA LAND TRUST?
- The employer identification number (EIN) of DAKOTA LAND TRUST is 26-2437901.
- Is DAKOTA LAND TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to DAKOTA LAND TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DAKOTA LAND TRUST file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of DAKOTA LAND TRUST 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 DAKOTA LAND TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DAKOTA LAND TRUST?
- The 990 for the year ended December 31, 2025 names MIKE WALKER.
- Who are the officers and directors of DAKOTA LAND TRUST?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does DAKOTA LAND TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,301, expenses of $19,202 and total assets of $673,893 at year end.
Other nonprofits in DEADWOOD
- NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS EIN 46-0423151 · last filed 990 for 2025
- DEADWOOD AREA CHAMBER OF COMMERCE AND VISITORS BUREAU EIN 46-0118544 · last filed 990 for 2025
- DEADWOOD HISTORY INC EIN 32-0373094 · last filed 990 for 2024
- OUTLAW SQUARE INC EIN 84-3483302 · last filed 990 for 2025
- SACRED MOUNTAIN RETREAT CENTER INC EIN 83-2582292 · last filed 990 for 2023
- BLACK HILLS CENTRAL RESERVATIONS EIN 46-0432545 · last filed 990 for 2024
- DAYS OF 76 AMUSEMENT CO EIN 46-0308006 · last filed 990 for 2025
- DEADWOOD ALIVE INC EIN 46-0456623 · last filed 990 for 2024
All nonprofits in DEADWOOD · South Dakota · Housing and shelter