← BLACK HILLS PARKS AND FORESTS ASSOCIATION

Form 990 for tax year 2024

Filed by BLACK HILLS PARKS AND FORESTS ASSOCIATION.

Totals

Total revenue: $959,392
Total expenses: $1,239,088
Contributions and grants received: $103,696
Grants paid: $152,147
Program service revenue: $0
Investment income: $28,476
Other revenue: $827,220
Total assets, end of year: $1,865,558
Total liabilities, end of year: $576,564
Net assets or fund balances, end of year: $1,288,994
Program services expenses (Part IX): $834,871
Management and general expenses: $404,217
Fundraising expenses: $0
Program service expenses (Part III): $834,871

Program services were 67.4% 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.

1b · Membership dues

$10,123
1f · All other contributions, gifts and grants

$93,573
3 · Investment income

total $15,504 · excluded $15,504
7a · Gross sales of assets other than inventory

other assets $15,600
7b · Less cost or other basis and sales expenses

other assets $2,628
7c · Gain or loss

other assets $12,972
7d · Net gain or loss

total $12,972 · excluded $12,972
10a · Gross sales of inventory

$1,787,607
10b · Cost of goods sold

$963,265
10c · Net income from sales of inventory

total $824,342 · related or exempt $824,342
11a · Other revenue: Other Income

total $2,878 · related or exempt $2,878
11e · Other revenue, total

$2,878

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $152,147 · program services $152,147
5 · Compensation of officers, directors and key employees

total $105,374 · program services $70,024 · management and general $35,350
7 · Other salaries and wages

total $450,740 · program services $299,530 · management and general $151,210
8 · Pension plan contributions

total $10,348 · program services $3,879 · management and general $6,469
10 · Payroll taxes

total $46,017 · program services $30,580 · management and general $15,437
11c · Fees: accounting

total $29,587 · management and general $29,587
11g · Fees: other

total $12,594 · management and general $12,594
12 · Advertising and promotion

total $10,193 · management and general $10,193
13 · Office expenses

total $52,280 · program services $3,804 · management and general $48,476
16 · Occupancy

total $87,097 · program services $79,497 · management and general $7,600
17 · Travel

total $5,093 · management and general $5,093
19 · Conferences, conventions and meetings

total $11,042 · management and general $11,042
20 · Interest

total $22,054 · program services $22,054
22 · Depreciation, depletion and amortization

total $51,080 · program services $50,723 · management and general $357
23 · Insurance

total $45,198 · program services $2,969 · management and general $42,229
24a · Other expenses: Credit Card Fees

total $59,981 · program services $59,981
24b · Other expenses: Freight

total $57,044 · program services $57,044
24c · Other expenses: Telephone

total $15,719 · management and general $15,719
24d · Other expenses: Automobile

total $9,486 · management and general $9,486
24e · All other expenses

total $6,014 · program services $2,639 · management and general $3,375

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $364,733 · end of year $45,686
2 · Savings and temporary cash investments

beginning of year $280,175 · end of year $99,957
4 · Accounts receivable

beginning of year $1,948 · end of year $2,139
8 · Inventories for sale or use

beginning of year $270,177 · end of year $389,387
9 · Prepaid expenses and deferred charges

beginning of year $21,736 · end of year $28,044
10a · Land, buildings and equipment: cost or other basis

$932,143
10b · Land, buildings and equipment: accumulated depreciation

$88,345
10c · Land, buildings and equipment, net

beginning of year $200,114 · end of year $843,798
12 · Investments: other securities

beginning of year $413,945 · end of year $425,047
15 · Other assets

beginning of year $25,139 · end of year $31,500
17 · Accounts payable and accrued expenses

beginning of year $76,268 · end of year $97,689
23 · Secured mortgages and notes payable

end of year $467,592
25 · Other liabilities

beginning of year $0 · end of year $11,283
27 · Net assets without donor restrictions

beginning of year $1,258,432 · end of year $1,016,512
28 · Net assets with donor restrictions

beginning of year $243,267 · end of year $272,482

Mission and programs · 2024

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.

Activities or mission (Part I)

See Schedule O

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

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Jamie Ladenburger

President

Total calculated

$0

Hours/week

1
Julie Brazell

Secretary

Total calculated

$0

Hours/week

2
Andrea Serna

Treasurer

Total calculated

$0

Hours/week

1
Jennifer Fowler

Member

Total calculated

$0

Hours/week

1
Barb McCartney

Member

Total calculated

$0

Hours/week

1
Kyla Wright

Member

Total calculated

$0

Hours/week

1
Patty Ressler

Executive Director

Total calculated

$105,965

From this org

$101,728

From related orgs

$0

Other

$4,237

Hours/week

40
Sarah Wedge

Member

Total calculated

$0

Hours/week

1
David Mertz

Member

Total calculated

$0

Hours/week

1
Victoria Rosie Sprague

Member

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.

Grants on this return

Dept of Interior NPS

$146,857

Support National Park Service
USDA

$5,290

Support the National Forest Service

Provenance

Return type: form_990
Tax year: 2024
Filed: 28 August 2026
IRS schema version: 2024v5.5
Source object: 202622469349300042

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