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Nonprofiteer
← NE SOUTH DAKOTA COMMUNITY ACTION PROGRAM INC

Form 990 for tax year 2023

Filed by NE SOUTH DAKOTA COMMUNITY ACTION PROGRAM INC.

Totals

Total revenue
$3,677,147
Total expenses
$3,388,535
Contributions and grants received
$3,230,534
Grants paid
$486,605
Program service revenue
$442,912
Investment income
$3,701
Other revenue
$0
Total assets, end of year
$11,287,270
Total liabilities, end of year
$1,569,821
Net assets or fund balances, end of year
$9,717,449
Program services expenses (Part IX)
$2,940,725
Management and general expenses
$447,810
Fundraising expenses
$0
Program service expenses (Part III)
$2,940,725

Program services were 86.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $21,909

  • 1e · Government grants (contributions)

    $3,107,740

  • 1f · All other contributions, gifts and grants

    $100,885

  • 1g · Noncash contributions included above

    $10,425

  • 2a · Program service revenue: INTEREST INCOME NOTES RECEIVA

    total $178,289 · related or exempt $178,289

  • 2b · Program service revenue: RENT INCOME

    total $105,283 · related or exempt $105,283

  • 2c · Program service revenue: HOUSING FEE

    total $96,370 · related or exempt $96,370

  • 2d · Program service revenue: COMMISSION INCOME

    total $21,600 · related or exempt $21,600

  • 2e · Program service revenue: MISCELLANEOUS INCOME

    total $19,145 · related or exempt $19,145

  • 2f · All other program service revenue

    total $22,225 · related or exempt $14,837 · unrelated business $7,388

  • 3 · Investment income

    total $3,701 · excluded $3,701

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $486,605 · program services $486,605

  • 5 · Compensation of officers, directors and key employees

    total $299,544 · program services $131,887 · management and general $167,657

  • 7 · Other salaries and wages

    total $1,112,819 · program services $946,343 · management and general $166,476

  • 8 · Pension plan contributions

    total $31,104 · program services $32,785 · management and general -$1,681

  • 9 · Other employee benefits

    total $115,664 · program services $96,033 · management and general $19,631

  • 10 · Payroll taxes

    total $99,439 · program services $77,254 · management and general $22,185

  • 11b · Fees: legal

    total $10,944 · program services $9,115 · management and general $1,829

  • 11c · Fees: accounting

    total $19,531 · program services $13,447 · management and general $6,084

  • 11g · Fees: other

    total $245,802 · program services $245,802

  • 12 · Advertising and promotion

    total $7,808 · program services $7,626 · management and general $182

  • 13 · Office expenses

    total $17,031 · program services $12,641 · management and general $4,390

  • 16 · Occupancy

    total $186,466 · program services $153,871 · management and general $32,595

  • 17 · Travel

    total $40,597 · program services $38,537 · management and general $2,060

  • 22 · Depreciation, depletion and amortization

    total $6,475 · management and general $6,475

  • 23 · Insurance

    total $75,555 · program services $55,857 · management and general $19,698

  • 24a · Other expenses: MATERIALS

    total $362,584 · program services $362,584

  • 24b · Other expenses: OTHER PROGRAM EXPENSES

    total $140,200 · program services $140,200

  • 24c · Other expenses: MILBANK 16-PLEX EXPENSE

    total $114,813 · program services $114,813

  • 24d · Other expenses: TRAINING

    total $18,191 · program services $18,191

  • 24e · All other expenses

    total -$2,637 · program services -$2,866 · management and general $229

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $5,273,687 · end of year $4,895,682

  • 3 · Pledges and grants receivable

    beginning of year $651,969 · end of year $447,105

  • 4 · Accounts receivable

    beginning of year $118,360 · end of year $112,739

  • 7 · Other notes and loans receivable

    beginning of year $4,076,322 · end of year $4,384,053

  • 8 · Inventories for sale or use

    beginning of year $144,170 · end of year $787,590

  • 9 · Prepaid expenses and deferred charges

    beginning of year $22,780 · end of year $25,204

  • 10a · Land, buildings and equipment: cost or other basis

    $828,109

  • 10b · Land, buildings and equipment: accumulated depreciation

    $689,906

  • 10c · Land, buildings and equipment, net

    beginning of year $162,565 · end of year $138,203

  • 15 · Other assets

    beginning of year $462,372 · end of year $496,694

  • 17 · Accounts payable and accrued expenses

    beginning of year $528,826 · end of year $449,693

  • 19 · Deferred revenue

    beginning of year $164,869 · end of year $222,363

  • 23 · Secured mortgages and notes payable

    beginning of year $475,385 · end of year $466,788

  • 25 · Other liabilities

    beginning of year $402,904 · end of year $430,977

  • 27 · Net assets without donor restrictions

    beginning of year $9,115,279 · end of year $9,485,656

  • 28 · Net assets with donor restrictions

    beginning of year $224,962 · end of year $231,793

Mission and programs · 2023

Mission

THE ORGANIZATION WAS FORMED TO REDUCE POVERTY, REVITALIZE LOW-INCOME COMMUNITIES, AND EMPOWER LOW-INCOME INDIVIDUALS AND FAMILIES TO BECOME SELF SUFFICIENT.

  • WEATHERIZATION - HOMES BELONGING TO LOW INCOME INDIVIDUALS WERE WEATHERIZED FOR ENERGY EFFICIENCY. 114 HOUSEHOLDS & 273 INDIVIDUALS WERE ASSISTED WITH WEATHERIZATION AND/OR FURNACE REPAIRS AND REPLACEMENTS IN THEIR HOMES.

    Expenses $819,216 · Revenue $188

  • HOUSING NESDCAP OWNS A 16 UNIT USDA RURAL DEVELOPMENT PROPERTY IN MILBANK, SOUTH DAKOTA. THE PROJECT IS MANAGED BY MILLS PROPERTY MANAGEMENT AND CONSISTS OF 14 TWO-BEDROOM AND 2 ONE-BEDROOM UNITS. NESDCAP CURRENTLY HAS 75 HOUSING LOANS TOTALING 4,492,670 ON THEIR BALANCE SHEET. THE ORGANIZATION ALSO ASSISTED 10 HOMEOWNERS WITH HOUSING REHAB THAT TOTALED 98,694 IN REPAIRS. THROUGH NESDCAPS HOUSING COUNSELING PROGRAM, 145 HOSEHOLDS WERE ASSISTED.

    Expenses $1,077,709 · Revenue $419,011

  • BUSINESS DEVELOPMENT - NESDCAP IS A FISCAL AGENT FOR THE SMALL BUSINESS DEVELOPMENT CENTER. THE SBDC PROVIDES CONFIDENTIAL MANAGEMENT ASSISTANCE PROMOTING ECONOMIC DEVELOPMENT IN NORTHEAST SOUTH DAKOTA. THROUGH THE SBDC, 45.5 JOBS WERE CREATED AND 19 JOBS WERE RETAINED.

    Expenses $210,782 · Revenue $9,362

  • EMERGENCY ASSISTANCE - LOW INCOME INDIVIDUALS WERE ASSISTED IN VARIOUS WAYS TO HELP PAY BILLS THEY WERE UNABLE TO PAY.

    Expenses $833,018 · Grants $486,605 · Revenue $14,351

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Marcia Erickson

    CHIEF EXECUT

    Total calculated
    $197,502
    From this org
    $164,058
    From related orgs
    $4,070
    Other
    $29,374
    Hours/week
    40 + 10 related

    Schedule J breakdown matched by us

    Base
    $164,058
    Bonus
    not reported
    Other
    not reported + $4,070 related
    Deferred
    $15,779
    Nontaxable benefits
    $13,595
    Filer's total
    $193,432 + $4,070 related

  • Lori Finnesand

    CHIEF EXECUT

    Total calculated
    $182,918
    From this org
    $147,288
    From related orgs
    $4,070
    Other
    $31,560
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $147,288
    Bonus
    not reported
    Other
    not reported + $4,070 related
    Deferred
    $15,779
    Nontaxable benefits
    $15,781
    Filer's total
    $178,848 + $4,070 related

  • Kimberly Lorensberg

    CHIEF DEVELO

    Total calculated
    $153,727
    From this org
    $128,801
    From related orgs
    $4,070
    Other
    $20,856
    Hours/week
    30 + 15 related

    Schedule J breakdown matched by us

    Base
    $128,801
    Bonus
    not reported
    Other
    not reported + $4,070 related
    Deferred
    $12,590
    Nontaxable benefits
    $8,266
    Filer's total
    $149,657 + $4,070 related

  • Lori Moen

    CHIEF OPERAT

    Total calculated
    $146,342
    From this org
    $113,390
    From related orgs
    $4,070
    Other
    $28,882
    Hours/week
    45

  • Kathyrn Rasmus

    CHIEF FINANC

    Total calculated
    $118,411
    From this org
    $103,753
    From related orgs
    $4,070
    Other
    $10,588
    Hours/week
    30 + 15 related

  • Debbie Anderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rick Beilke

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tamara Caffee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dustin Christopherson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Vikki Day

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Gene Ellenson

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Tom Farber

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Allen Greenfield

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gloria Hanson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Charlie Hoffman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dwight Hossle

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Stan Jung

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Haden Merkel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Beth Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Melinda Reints

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • MILBANK APARTMENTS LLC

    APARTMENTS · SD · income $105,350 · assets $221,027

    Directly controlled by NESDCAP

Provenance

Return type
form_990
Tax year
2023
Filed
15 February 2025
IRS schema version
2023v6.0
Source object
202540309349301854

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