Nonprofit · EIN 45-3848578
CORNERSTONE RESCUE MISSION FOUNDATION INC
Tax-exempt · RAPID CITY, SD 57702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $74,050 | $308,732 | -$234,682 | $1,169,622 | $0 | $1,169,622 |
| December 31, 2024 | 990 | $231,494 | $13,353 | $218,141 | $1,457,940 | $0 | $1,457,940 |
| December 31, 2023 | 990 | $227,102 | $6,341 | $220,761 | $1,177,533 | $0 | $1,177,533 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,500
- Program service revenue
- $0
- Investment income
- $71,550
- Net gain from sales of assets
- $19,368
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $300,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,245
- Program services (functional)
- $300,000
- Management and general (functional)
- $8,732
Balance sheet and other
- Total assets, start of year
- $1,457,940
- Total assets, end of year
- $1,169,622
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,169,622
- Publicly traded securities
- $1,147,903
- Net assets with donor restrictions
- $1,169,622
- Gross receipts
- $74,050
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2012
- 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 |
|---|---|---|---|
| JAMES CASTLEBERRY | EXECUTIVE DI Trustee or director, Officer | 10 | $0 |
| SAM FISCHER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| GREG BARNIER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| TAMARA PIER | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| ROD SCHLAUGER | DIRECTOR Trustee or director | 1 | $0 |
| JAN TIBBLES | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES CASTLEBERRY | EXECUTIVE DI Trustee or director, Officer | 10 | $0 |
| SAM FISCHER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| GREG BARNIER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| TAMARA PIER | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| ROD SCHLAUGER | DIRECTOR Trustee or director | 1 | $0 |
| JAN TIBBLES | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES CASTLEBERRY | EXECUTIVE DI Trustee or director, Officer | 10 | $0 |
| SAM FISCHER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| GREG BARNIER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| TAMARA PIER | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| RODNEY SCHLAUGER | DIRECTOR Trustee or director | 1 | $0 |
| JAN TIBBLES | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3213 W MAIN ST RM/STE 325, RAPID CITY, SD 57702-2314
- Mailing address (990-N for 2012)
- 731 St Joseph St No 120, Rapid City SD 57701
- Principal officer (990 for 2025)
- JAMES CASTLEBERRY, 3213 W MAIN ST RM/STE 325, RAPID CITY, SD 57702
- Principal officer (990-N for 2012)
- Tamara Pier, 903 West Blvd, Rapid City SD 57701
- Signed the 990
- JAMES CASTLEBERRY, EXECUTIVE DIRECTOR
- Phone
- (605) 718-8713
- Return prepared by
- KETEL THORSTENSON LLP
Mission
THE FOUNDATION'S MISSION IS TO RAISE FUNDS FOR AN ENDOWMENT THAT WILL SUPPORT NONPROFIT ORGANIZATIONS COMMITTED TO SERVING THE HOMELESS COMMUNITY, SPECIFICALLY CORNERSTONE RESCUE MISSION.
Program accomplishments
- THE FOUNDATION IS WORKING TO CREATE POSITIVE CHANGE AND IMPROVE THE LIVES OF SOME OF THE MOST VULNERABLE MEMBERS OF WESTERN SOUTH DAKOTA BY SUPPORTING HOMELESS PREVENTION AND INTERVENTION.Expenses $300,000 · grants $300,000
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 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
- 45-3848578
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P80)
- Assets (IRS master file)
- $1,169,622
- Income (IRS master file)
- $74,050
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $74,050 | $308,732 | $1,169,622 | XML |
| 990 | December 2024 | $231,494 | $13,353 | $1,457,940 | XML |
| 990 | December 2023 | $227,102 | $6,341 | $1,177,533 | XML |
| 990 | December 2022 | $6,290 | $33,470 | $945,871 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Tamara Pier | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
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 45-3848578).
Questions about CORNERSTONE RESCUE MISSION FOUNDATION INC
- What is the EIN of CORNERSTONE RESCUE MISSION FOUNDATION INC?
- The employer identification number (EIN) of CORNERSTONE RESCUE MISSION FOUNDATION INC is 45-3848578.
- Is CORNERSTONE RESCUE MISSION FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to CORNERSTONE RESCUE MISSION FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CORNERSTONE RESCUE MISSION FOUNDATION INC 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 CORNERSTONE RESCUE MISSION FOUNDATION INC 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 CORNERSTONE RESCUE MISSION FOUNDATION INC 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 CORNERSTONE RESCUE MISSION FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names JAMES CASTLEBERRY.
- Who are the officers and directors of CORNERSTONE RESCUE MISSION FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does CORNERSTONE RESCUE MISSION FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $74,050, expenses of $308,732 and total assets of $1,169,622 at year end.
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