Nonprofit · EIN 46-0253157
BLACK HILLS SPORTS INC
Tax-exempt (reinstated) · RAPID CITY, SD 57709
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $136,274 | $31,468 | $104,806 | $27,441 | $56,503 | -$29,062 |
| December 31, 2024 | 990 | $135,264 | $40,005 | $95,259 | $29,467 | $163,335 | -$133,868 |
| December 31, 2023 | 990 | $124,375 | $51,879 | $72,496 | $15,418 | $244,545 | -$229,127 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $136,250
- Investment income
- $24
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,230
- Occupancy
- $3,171
- Program services (functional)
- $29,028
- Management and general (functional)
- $2,440
Balance sheet and other
- Total assets, start of year
- $29,467
- Total assets, end of year
- $27,441
- Total liabilities, end of year
- $56,503
- Net assets, end of year
- -$29,062
- Net assets without donor restrictions
- -$29,062
- Gross receipts
- $136,274
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1956
- 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 |
|---|---|---|---|
| Lyle Tolsma | President Trustee or director, Officer | 2 | $0 |
| Troy Ward | Vice President Trustee or director, Officer | 2 | $0 |
| Tom Weaver | Secretary Trustee or director, Officer | 2 | $0 |
| Chris Kilpatrick | Treasurer Trustee or director, Officer | 2 | $0 |
| Brian Ogle | Director Trustee or director | 2 | $0 |
| Collin Hofer | Director Trustee or director | 2 | $0 |
| Steve Richey | Director Trustee or director | 2 | $0 |
| Steve Nolan | Diretor Trustee or director | 2 | $0 |
| Kurt Whitesell | Director Trustee or director | 2 | $0 |
| Rob Galbraith | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYLE TOLSMA | PRESIDENT Trustee or director, Officer | 2 | $0 |
| TROY WARD | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| TOM WEAVER | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHRIS KILPATRICK | TREASURER Trustee or director, Officer | 2 | $0 |
| BRIAN OGLE | DIRECTOR Trustee or director | 2 | $0 |
| COLLIN HOFER | DIRECTOR Trustee or director | 2 | $0 |
| STEVE RICHEY | DIRECTOR Trustee or director | 2 | $0 |
| STEVE NOLAN | DIRECTOR Trustee or director | 2 | $0 |
| KURT WHITESELL | DIRECTOR Trustee or director | 2 | $0 |
| ROB GALBRAITH | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYLE TOLSMA | PRESIDENT Trustee or director, Officer | 2 | $0 |
| TROY WARD | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| TOM WEAVER | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHRIS KILPATRICK | TREASURER Trustee or director, Officer | 2 | $0 |
| BRIAN OGLE | DIRECTOR Trustee or director | 2 | $0 |
| COLLIN HOFER | DIRECTOR Trustee or director | 2 | $0 |
| STEVE RICHEY | DIRECTOR Trustee or director | 2 | $0 |
| STEVE NOLAN | DIRECTOR Trustee or director | 2 | $0 |
| KURT WHITESELL | DIRECTOR Trustee or director | 2 | $0 |
| ROB GALBRAITH | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9451, RAPID CITY, SD 57709-9451
- In care of
- % CHRIS KILPATRICK
- Mailing address (990-N for 2019)
- PO Box 9451, Rapid City SD 57709
- Principal officer (990 for 2025)
- Lyle Tolsma, PO Box 9451, Rapid City, SD 577099451
- Principal officer (990-N for 2019)
- Lyle Tolsma, PO Box 9451, Rapid City SD 57709
- Signed the 990
- CHRIS KILPATRICK, Treasurer
- Phone
- (605) 381-8888
- Return prepared by
- MRP Bookkeeping LLC
Mission
SEE SCHEDULE O
Program accomplishments
- Under the existing lease agreement with the City, BHSI has sub-leased Fitzgerald Stadium to Post 22, an American Legion Baseball Team, for $1 per year. Regular games and tournaments are held on the field and are open to the public for a fee. BHSI operates the concession stands and works with area businesses to provide sponsorship opportunities by placing logo signs on the outfield fence.Expenses $29,028 · revenue $136,250
- N/A
- N/A
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
- 46-0253157
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N30)
- Assets (IRS master file)
- $27,441
- Income (IRS master file)
- $136,274
Revocation and reinstatement
- Exemption revoked
- August 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective September 15, 2015
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 | December 2025 | $136,274 | $31,468 | $27,441 | XML |
| 990 | December 2024 | $135,264 | $40,005 | $29,467 | XML |
| 990 | December 2023 | $124,375 | $51,879 | $15,418 | XML |
| 990 | December 2022 | $130,109 | $138,310 | $66,199 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Lyle Tolsma | December 31, 2019 | ≤ $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 46-0253157).
Questions about BLACK HILLS SPORTS INC
- What is the EIN of BLACK HILLS SPORTS INC?
- The employer identification number (EIN) of BLACK HILLS SPORTS INC is 46-0253157.
- Is BLACK HILLS SPORTS INC tax-exempt?
- Yes. The IRS revoked its exemption on August 15, 2012 and reinstated it effective September 15, 2015.
- Are donations to BLACK HILLS SPORTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BLACK HILLS SPORTS 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 BLACK HILLS SPORTS 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 BLACK HILLS SPORTS 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 BLACK HILLS SPORTS INC?
- The 990 for the year ended December 31, 2025 names Lyle Tolsma.
- Who are the officers and directors of BLACK HILLS SPORTS INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does BLACK HILLS SPORTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $136,274, expenses of $31,468 and total assets of $27,441 at year end.
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All nonprofits in RAPID CITY · South Dakota · Recreation and sports