Nonprofit · EIN 46-0282949
RECREATION DEVELOPMENT ASSOCIATION
Tax-exempt · ELK POINT, SD 57025
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $527,933 | $444,842 | $83,091 | $586,289 | $135,488 | $450,801 |
| December 31, 2023 | 990 | $367,367 | $459,895 | -$92,528 | $537,896 | $170,186 | $367,710 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $260,558
- of which government grants
- $140,347
- Membership dues
- $98,873
- Program service revenue
- $74,650
- Investment income
- $18
- Net rental income
- $81,263
- Net income from sales of inventory
- $111,444
- Other revenue
- $192,707
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $147,869
- Salaries, compensation and benefits (total)
- $160,094
- Professional fundraising fees
- $0
- Accounting fees
- $2,124
- Depreciation
- $23,089
Balance sheet and other
- Total assets, start of year
- $537,896
- Total assets, end of year
- $586,289
- Total liabilities, end of year
- $135,488
- Net assets, end of year
- $450,801
- Land, buildings and equipment
- $503,618
- Gross unrelated business income
- $15,963
- Gross receipts
- $688,729
- Employees
- 32
- Year formed
- 1965
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRET REED | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JUSTIN HAJEK | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| BEN IRLBECK | DIRECTOR Trustee or director | 1 | $0 |
| GARRET HOLGATE | DIRECTOR Trustee or director | 1 | $0 |
| AMANDA BERINGER | SECRETARY Trustee or director, Officer | 1 | $0 |
| RICH HALL | DIRECTOR Trustee or director | – | $0 |
| KATHLEEN CHICOINE | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM RUPP | DIRECTOR Trustee or director, Officer | 1 | $0 |
| BRET REED | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MATT GOERING | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| MYLES LARSEN | DIRECTOR Trustee or director, Officer | 1 | $0 |
| JUSTIN HAJEK | DIRECTOR Trustee or director | 1 | $0 |
| BEN IRLBECK | DIRECTOR Trustee or director | 1 | $0 |
| GARRET HOLGATE | DIRECTOR Trustee or director | 1 | $0 |
| AMANDA BERINGER | SEC/TREASURE Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 100 TRUMAN LN, ELK POINT, SD 57025-2296
- In care of
- % RECERATION DEVELOPMENT ASSOCIATIO
- Principal officer (990 for 2024)
- BRET REED
- Signed the 990
- BRET REED, PRESIDENT
- Phone
- (605) 356-3098
- Return prepared by
- ELO PROF LLC
Mission
RECREATION OPPORTUNITIES FOR THE RURAL COMMUNITY AND SURROUNDING AREA
Program accomplishments
- RECREATION OPPORTUNITIES FOR THE RURAL COMMUNITY AND SURROUNDING AREA
- RECREATION OPPORTUNITIES FOR THE RURAL COMMUNITY AND SURROUNDING AREAS
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 | Not 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
- 46-0282949
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $586,289
- Income (IRS master file)
- $688,729
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $527,933 | $444,842 | $586,289 | IRS |
| 990 | December 2023 | $367,367 | $459,895 | $537,896 | XML |
| 990 | December 2022 | $392,654 | $502,955 | $649,233 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 46-0282949).
Questions about RECREATION DEVELOPMENT ASSOCIATION
- What is the EIN of RECREATION DEVELOPMENT ASSOCIATION?
- The employer identification number (EIN) of RECREATION DEVELOPMENT ASSOCIATION is 46-0282949.
- Is RECREATION DEVELOPMENT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1969.
- Are donations to RECREATION DEVELOPMENT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does RECREATION DEVELOPMENT 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 RECREATION DEVELOPMENT ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RECREATION DEVELOPMENT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of RECREATION DEVELOPMENT ASSOCIATION?
- The 990 for the year ended December 31, 2024 names BRET REED.
- Who are the officers and directors of RECREATION DEVELOPMENT ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does RECREATION DEVELOPMENT ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $527,933, expenses of $444,842 and total assets of $586,289 at year end.
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