South Dakota Black Hills Badlands and Lakes Association Inc
Nonprofit profile at a glance
- EIN
- 460111395
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Rapid City, SD, USA
- Phone
- 6053553600
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,808,158
- Expenses
- $1,863,026
- Assets
- $1,392,636
- Liabilities
- $721,576
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
28 people listed
Executive titles in this filing
- MICHELLE THOMSON (PRESIDENT)
Highest reported compensation
- MICHELLE THOMSON (PRESIDENT): $116,271 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve as a unifying force to increase visitor numbers, trip duration and visitor sales for the economic benefit of our members and the communities we serve.
What it reported doing in 2024
Promotes tourism in South Dakota by publishing and distributing promotional literature advertising the regional attractions
Operating model
- Revenue model
- Other-operating. 64% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 0
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 31
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.75; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0.52; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 6.2%; rating input score 50; 50th percentile among comparable filings
Growth
- Program expense growth: -2.8% per year; rating input score 0; 11th percentile among comparable filings
- Revenue growth: 1.4% per year; rating input score 100; 21st percentile among comparable filings
- Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 27 of 27 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $116K · 28 people listed
- Highest-paid contractors: 4 contractors listed · $775K reported
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.
- Review — Sustainability: Officer compensation ratio scored 50/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.