BLACK HILLS PARKS AND FORESTS ASSOCIATION

Financials

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 October 31, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

26611 US HIGHWAY 385, HOT SPRINGS, SD 57747-6027

Principal officer (990 for 2024)

Patty Ressler, 343 N 3rd St, Custer, SD 57747

Signed the 990

Patty Ressler, Executive Director

Phone

(605) 745-7020

Website

Blackhillsparks.org

Return prepared by

Squire & Company PC

Mission

Black Hills Parks and Forests Association (BHPFA) is a non-profit cooperating partner with the National Park Service and U.S. Forest Service. Our mission is to support wonder and exploration through steward ship of your public lands. BHPFA supports our public land partners with their interpretive, educational, and research programs that protect and preserve the cultural and natural resources of the Black Hills, Western Nebraska, and surrounding areas. This is accomplished by operating sales outlets in public land locations throughout South Dakota, Wyoming, and Western Nebraska. Purchases from these sites expand the visitor experience beyond park and forest borders and supports interpretive, research, and education programming for our partner agencies. In addition to assisting our partners, BHPFA's secondary mission is committed to creating lifelong learning opportunities for all through our membership and education programs.

Program accomplishments

• See Schedule OSales - BHPFA conducts specialty retail sales at 16 partner outlets as well as online and event sales. All products sold provide an educational or interpretive component and help area visitors take their experience beyond park and forest boundaries. Store sales are used to calculate the amount of aid funding provided to our partners. In FY2025, total store, web and outside sales were up 30% compared to the previous year, however, total expenses were up 31%, showing a net 1% down. $96,444 was allocated to the 7 Partners for as aid to parks/forests. Aid expenditures included Jr. Ranger books and badges, interns & seasonal staff, program supplies, and exhibit costs, just to name a few. In addition to the traditional store sales, BHPFA sells items with a donation component for specific partner interpretive initiatives. In May 2024, we entered into an NPS agreement allowing BHPFA to collect donation accounts between our 7 public land partners and in FY2025 generated and managed close to $241,272. Events/Donations/Programs - BHPFA offered more fee based educational programs and events in FY2025, resulting in close to $2,000 worth of program fee generation. We also expanded our membership and donation programs. Membership revenue increased significantly thanks to a grant that provided a more streamlined sign up experience at our store locations. We also invested in a new platform that automatically enrolls members for automatic renewal. Both new and renewing member rates over doubled membership revenue from the previous year. Donations increased slightly year over year with a rise in unsolicited donations, BHPFA grant funding to support development of our membership program, seed funding for a local group, and create a public awareness campaign around public land archaeological sites.Fee based education programs did not garner a significant amount of funding, but BHPFA was able to partner with like minded organizations and will be able to leverage those relationship and resources for future programming revenue.BHPFA purchased a building in January 2025 and moved all warehouse operations into the building in March. The added expense of building operations significantly contributed to the 31% increase in expenses year over year.
  Expenses $613,641 · revenue $827,220
• Program aid and support to National Parks Service.
  Expenses $191,882 · grants $146,857
• Program aid and support to USDA Forest Service.
  Expenses $29,348 · grants $5,290

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 October, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

46-6017180

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

1968

Accounting year ends

October

Files

Form 990 or 990-EZ

Category (NTEE)

Recreation and sports (N32)

Assets (IRS master file)

$1,865,558

Income (IRS master file)

$1,925,285

Filing history

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 46-6017180).

Questions about BLACK HILLS PARKS AND FORESTS ASSOCIATION

What is the EIN of BLACK HILLS PARKS AND FORESTS ASSOCIATION?

The employer identification number (EIN) of BLACK HILLS PARKS AND FORESTS ASSOCIATION is 46-6017180.

Is BLACK HILLS PARKS AND FORESTS ASSOCIATION tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1968.

Are donations to BLACK HILLS PARKS AND FORESTS ASSOCIATION tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does BLACK HILLS PARKS AND FORESTS 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 BLACK HILLS PARKS AND FORESTS ASSOCIATION due?

The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.

When did BLACK HILLS PARKS AND FORESTS ASSOCIATION last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended October 2025.

Who is the principal officer of BLACK HILLS PARKS AND FORESTS ASSOCIATION?

The 990 for the year ended October 31, 2025 names Patty Ressler.

Who are the officers and directors of BLACK HILLS PARKS AND FORESTS ASSOCIATION?

The 990 for the year ended October 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $101,728 (Patty Ressler, Executive Director).

How much revenue does BLACK HILLS PARKS AND FORESTS ASSOCIATION have?

On its 990 for the year ended October 31, 2025 it reported revenue of $959,392, expenses of $1,239,088 and total assets of $1,865,558 at year end.

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