Nonprofit · EIN 46-0442973
BIG SIOUX NURSERY INC
Tax-exempt · WATERTOWN, SD 57201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $863,656 | $568,345 | $295,311 | $1,953,098 | $380 | $1,952,718 |
| December 31, 2024 | 990 | $915,208 | $427,899 | $487,309 | $1,657,698 | $292 | $1,657,406 |
| December 31, 2023 | 990 | $867,007 | $359,765 | $507,242 | $1,171,694 | $1,597 | $1,170,097 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $950
- Investment income
- $60,531
- Net income from sales of inventory
- $802,175
- Other revenue
- $802,175
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $139,799
- Other salaries and wages
- $13,775
- Salaries, compensation and benefits (total)
- $268,520
- Professional fundraising fees
- $0
- Accounting fees
- $2,290
- Occupancy
- $22,138
- Travel
- $221
- Depreciation
- $170,388
- Program services (functional)
- $423,161
- Management and general (functional)
- $145,184
Balance sheet and other
- Total assets, start of year
- $1,657,698
- Total assets, end of year
- $1,953,098
- Total liabilities, end of year
- $380
- Net assets, end of year
- $1,952,718
- Land, buildings and equipment
- $259,589
- Gross unrelated business income
- $50,117
- Gross receipts
- $1,639,778
- Employees
- 38
- Year formed
- 1996
- 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 | Other / benefits |
|---|---|---|---|---|
| MARK KASTEN | EXECTIVE DIR Officer | 40 | $66,538 | $7,997 |
| NICOLE STAHL | TREASURER Trustee or director, Officer | 40 | $55,190 | $10,074 |
| DENNIS CLEMENS | PRESIDENT Trustee or director, Officer | 0.2 | $0 | $0 |
| CASEY EISEMANN | VICE PRESIDE Trustee or director, Officer | 0.2 | $0 | $0 |
| BONNIE SCHMIDT | SECRETARY Trustee or director, Officer | 0.2 | $0 | $0 |
| JON FINNEGAN | REGION II Trustee or director | 0.2 | $0 | $0 |
| ROBIN VIESTENZ | REGION IV Trustee or director | 0.2 | $0 | $0 |
| KATIE SCHULTZ | REGION VI Trustee or director | 0.2 | $0 | $0 |
| LESLIE MERRILL | REGION VII Trustee or director | 0.2 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARK KASTEN | EXECTIVE DIR Officer | 40 | $78,215 | $9,317 |
| NICOLE STAHL | TREASURER Trustee or director, Officer | 40 | $55,396 | $9,389 |
| DENNIS CLEMENS | PRESIDENT Trustee or director, Officer | 0.2 | $0 | $0 |
| CASEY EISEMANN | VICE PRESIDE Trustee or director, Officer | 0.2 | $0 | $0 |
| BONNIE SCHMIDT | SECRETARY Trustee or director, Officer | 0.2 | $0 | $0 |
| JOHN FINNEGAN | REGION II Trustee or director | 0.2 | $0 | $0 |
| ROBIN VIESTENZ | REGION IV Trustee or director | 0.2 | $0 | $0 |
| KATIE SCHULTZ | REGION VI Trustee or director | 0.2 | $0 | $0 |
| LINDSAY MADER | REGION VII Trustee or director | 0.2 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK KASTEN | EXECTIVE DIR Officer | 40 | $88,558 |
| NICOLE STAHL | TREASURER Trustee or director, Officer | 40 | $60,498 |
| DENNIS CLEMENS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| CASEY EISEMANN | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| BONNIE SCHMIDT | SECRETARY Trustee or director, Officer | 1 | $0 |
| JOHN FINNEGAN | REGION II Trustee or director | 1 | $0 |
| ROBIN VIESTENZ | REGION IV Trustee or director | 1 | $0 |
| KATIE SCHULTZ | REGION VI Trustee or director | 1 | $0 |
| LINDSAY MADER | REGION VII Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 16613 SIOUX CONIFER RD, WATERTOWN, SD 57201-7538
- Principal officer (990 for 2025)
- MARK KASTEN, 16613 SIOUX CONIFER RD, WATERTOWN, SD 57201
- Signed the 990
- NICOLE STAHL, TREASURER
- Phone
- (605) 886-6806
- Return prepared by
- VRS PC
Mission
PRODUCTION OF AFFORDABLE SHELTERBELT TREES FOR GOVERNMENT AGENCIES AND NONPROFIT ORGANIZATIONS.
Program accomplishments
- PRODUCE SHELTERBELT TREES FOR VARIOUS GOVERNMENTAL AGENCIES AND OTHER NONPROFIT ENTITIES. THESE TREES ARE GENERALLY NOT READILY AVAILABLE AT AN AFFORDABLE COST FROM OTHER SOURCES.Expenses $423,161 · revenue $950
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
- 46-0442973
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C194)
- Assets (IRS master file)
- $1,953,098
- Income (IRS master file)
- $1,639,778
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $863,656 | $568,345 | $1,953,098 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $915,208 | $427,899 | $1,657,698 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $867,007 | $359,765 | $1,171,694 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $434,613 | $387,517 | $666,372 | 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 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 46-0442973).
Questions about BIG SIOUX NURSERY INC
- What is the EIN of BIG SIOUX NURSERY INC?
- The employer identification number (EIN) of BIG SIOUX NURSERY INC is 46-0442973.
- Is BIG SIOUX NURSERY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to BIG SIOUX NURSERY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BIG SIOUX NURSERY 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 BIG SIOUX NURSERY 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 BIG SIOUX NURSERY 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 BIG SIOUX NURSERY INC?
- The 990 for the year ended December 31, 2025 names MARK KASTEN.
- Who are the officers and directors of BIG SIOUX NURSERY INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $66,538 (MARK KASTEN, EXECTIVE DIR).
- How much revenue does BIG SIOUX NURSERY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $863,656, expenses of $568,345 and total assets of $1,953,098 at year end.
Other nonprofits in WATERTOWN
- PRAIRIE LAKES HEALTH CARE SYSTEM INC EIN 46-0391067 · last filed 990 for 2025
- CODINGTON-CLARK ELECTRIC COOPERATIVE INC EIN 46-0121065 · last filed 990 for 2025
- HUMAN SERVICE AGENCY EIN 46-0275247 · last filed 990 for 2025
- JENKINS LIVING CENTER INC EIN 46-0242831 · last filed 990 for 2025
- VILLAGE OF HARMONY HILL EIN 87-1680315 · last filed 990 for 2024
- WATERTOWN COMMUNITY FOUNDATION EIN 46-0350319 · last filed 990 for 2024
- LAKE AREA TECHNICAL COLLEGE FOUNDATION EIN 36-3860861 · last filed 990 for 2025
- NATIONAL ASSOCIATION OF TOWER ERECTORS EIN 46-0437154 · last filed 990 for 2025