Hill City Area Arts Council
Nonprofit profile at a glance
- EIN
- 467301390
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2007
- Location
- Hill City, SD, USA
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $38,920
- Expenses
- $34,667
- Assets
- $63,594
- Liabilities
- $1,746
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Kristie Van Bogart (President)
- Anissa Jepsen (Vice President)
People named in this filing
- Kristie Van Bogart (President)
- Charlotte Cushman (Co Treasurer)
- Susan Anderson (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To nurture and support the arts and in our community
What it reported doing in 2025
HCAAC supports arts in area through an open stage event and Plein Air paint event to promote area artists.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 34
- Transparency & Controls: 100
- Sustainability: 57
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 32.5%; rating input score 32
- Program expense ratio: 36.5%; rating input score 36
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 10.9%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 1.83; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -8.4% per year; rating input score 0; 30th percentile among comparable filings
- Revenue growth: 1.1% per year; rating input score 100; 54th percentile among comparable filings
- Asset growth: -0.6% per year; rating input score 0; 36th percentile among comparable filings
Details
- Where the money goes: 32.5% of revenue deployed · 36.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $13K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 4 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
- Moderate — Financial Efficiency: Program expense ratio scored 36/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.