Nonprofit · EIN 27-2179597
RAPID CITY SUMMER NIGHTS
Tax-exempt · RAPID CITY, SD 57702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $13,318 | $69,932 | -$56,614 | $94,750 | – | $94,750 |
| December 31, 2024 | 990 | $245,882 | $258,790 | -$12,908 | $151,364 | $0 | $151,364 |
| December 31, 2023 | 990 | $236,071 | $247,796 | -$11,725 | $164,272 | $0 | $164,272 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $7,068
- Investment income
- $2,146
- Net income from sales of inventory
- $4,104
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $5,252
- Occupancy
- $28,642
- Other expenses
- $36,038
- Program services (functional)
- $56,075
Balance sheet and other
- Total assets, start of year
- $151,364
- Total assets, end of year
- $94,750
- Total liabilities, end of year
- –
- Net assets, end of year
- $94,750
- Cash, savings and investments
- $94,750
- Gross receipts
- $15,980
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 |
|---|---|---|---|
| JUDD NIELSON | PRESIDENT | 3 | $0 |
| CASSIE SCHWEIGERDT | VICE PRESIDE | 2 | $0 |
| SANDY SCHWANN | SECRETARY | 2 | $0 |
| TRAVIS FREIER | TREASURER | 2 | $0 |
| CHAD MERCY | DIRECTOR | 1 | $0 |
| TYLER ARTZ | DIRECTOR | 1 | $0 |
| DAVE GOODWIN | DIRECTOR | 1 | $0 |
| JOE HOCKET | DIRECTOR | 1 | $0 |
| RYAN CAMERON | DIRECTOR | 1 | $0 |
| MEGAN DESCHAMP | DIRECTOR | 1 | $0 |
| WENDY RICHARDSON | DIRECTOR | 1 | $0 |
| NATHAN WIMMER | DIRECTOR | 1 | $0 |
| CYRISSA THOMPSON | DIRECTOR | 1 | $0 |
| CHRISTIAN JONES | DIRECTOR | 1 | $0 |
| BRYAN BALOUN | DIRECTOR | 1 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CASSIDY JONES | DIRECTOR | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDD NIELSON | PRESIDENT Trustee or director, Officer | 10 | $0 |
| CASSIE SCHWEIGERDT | VICE PRESIDE Trustee or director, Officer | 7 | $0 |
| JADE HERMAN | SECRETARY Trustee or director, Officer | 7 | $0 |
| TRAVIS FREIER | TREASURER Trustee or director, Officer | 7 | $0 |
| CHAD MERCY | DIRECTOR Trustee or director | 5 | $0 |
| TYLER ARTZ | DIRECTOR Trustee or director | 5 | $0 |
| DAVE GOODWIN | DIRECTOR Trustee or director | 5 | $0 |
| JOE HOCKET | DIRECTOR Trustee or director | 5 | $0 |
| STEVE BLAIR | DIR (RES. SE Trustee or director | 5 | $0 |
| CYRISSA THOMPSON | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDD NIELSON | PRESIDENT Trustee or director, Officer | 10 | $0 |
| CASSIE SCHWEIGERDT | VICE PRESIDE Trustee or director, Officer | 7 | $0 |
| JADE HERMAN | SECRETARY Trustee or director, Officer | 7 | $0 |
| TRAVIS FREIER | TREASURER Trustee or director, Officer | 7 | $0 |
| RICH WILLIAMS | SERGEANT AT Trustee or director, Officer | 7 | $0 |
| JOHN MCMANIGAL | DIRECTOR Trustee or director | 5 | $0 |
| CHAD MERCY | DIRECTOR Trustee or director | 5 | $0 |
| TYLER ARTZ | DIRECTOR Trustee or director | 5 | $0 |
| DAVE GOODWIN | DIRECTOR Trustee or director | 5 | $0 |
| JOE HOCKET | DIRECTOR Trustee or director | 5 | $0 |
| TERRI PHELPS | DIRECTOR Trustee or director | 5 | $0 |
| STEVE BLAIR | DIRECTOR Trustee or director | 5 | $0 |
| CYRISSA THOMPSON | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2360 DEADWOOD AVE UNIT P, RAPID CITY, SD 57702-1200
- In care of
- % SANDRA D SCHWAN
- Signed the 990-EZ
- TRAVIS FREIER, TREASURER
- Phone
- (605) 786-8188
- Return prepared by
- KETEL THORSTENSON LLP
Mission
TO ORGANIZE, MANAGE, AND EXECUTE A WEEKLY COMMUNITY MUSIC, FOOD, AND ENTERTAINMENT FESTIVAL WITHIN DOWNTOWN RAPID CITY FOR THE ENJOYMENT AND BENEFIT OF THE PUBLIC
Program accomplishments
- THE SUMMER NIGHTS BOARD PROVIDED HELP PLANNING, ORGANIZING, EQUIPMENT AND VOLUNTEERING AT COMMUNITY EVENTS INCLUDING A LOCAL COLLEGE AND A LOCAL MILITARY APPRECIATION DAY FOR ELSWORTH AIR FORCE BASE.Expenses $56,075
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-EZ 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
- 27-2179597
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N52)
- Assets (IRS master file)
- $94,750
- Income (IRS master file)
- $15,980
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $13,318 | $69,932 | $94,750 | XML |
| 990 | December 2024 | $245,882 | $258,790 | $151,364 | XML |
| 990 | December 2023 | $236,071 | $247,796 | $164,272 | XML |
| 990 | December 2022 | $286,079 | $283,386 | $175,997 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 27-2179597).
Questions about RAPID CITY SUMMER NIGHTS
- What is the EIN of RAPID CITY SUMMER NIGHTS?
- The employer identification number (EIN) of RAPID CITY SUMMER NIGHTS is 27-2179597.
- Is RAPID CITY SUMMER NIGHTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2013.
- Are donations to RAPID CITY SUMMER NIGHTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does RAPID CITY SUMMER NIGHTS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of RAPID CITY SUMMER NIGHTS 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 RAPID CITY SUMMER NIGHTS 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 RAPID CITY SUMMER NIGHTS?
- The 990-EZ for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does RAPID CITY SUMMER NIGHTS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $13,318, expenses of $69,932 and total assets of $94,750 at year end.
Other nonprofits in RAPID CITY
- ARROWHEAD COUNTRY CLUB EIN 46-0241901 · last filed 990 for 2025
- BASEBALL 320 INC EIN 46-0447908 · last filed 990 for 2025
- RUSHMORE HOCKEY AND SKATING ASSOCIATION EIN 41-1942405 · last filed 990 for 2025
- RAPID CITY SOFTBALL ASSOCIATION EIN 46-0410637 · last filed 990 for 2024
- RUSHMORE SWIM TEAM INC EIN 45-2891430 · last filed 990 for 2025
- RAPID CITY GIRLS JUNIOR OLYMPIC AMATEUR SOFTBALL ASSOCIATION INC EIN 46-0447817 · last filed 990 for 2025
- HANSON LARSEN MEMORIAL PARK FOUNDATION INC EIN 20-1969477 · last filed 990-PF for 2025
- IGNITE SOCCER CLUB EIN 84-2589250 · last filed 990-EZ for 2025
All nonprofits in RAPID CITY · South Dakota · Recreation and sports