Recreation Development Association
EIN: 460282949 · Elk Point, SD
| Metric | Value |
|---|---|
| Total Revenue | $689K |
| Total Expenses | $460K |
| Net Assets | $368K |
Is Recreation Development Association Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Recreation Development Association
Recreation Development Association (EIN: 460282949) is a nonprofit organization based in Elk Point, SD. The organization reported total revenue of $689K and total assets of $586K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Recreation Development Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Recreation Development Association is a small nonprofit that has been operating for 57 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $367K |
| Total Expenses | $460K |
| Surplus / Deficit | $-92,528 |
| Total Assets | $538K |
| Total Liabilities | $170K |
| Net Assets | $368K |
| Operating Margin | -25.2% |
| Debt-to-Asset Ratio | 31.6% |
| Months of Reserves | 14.0 months |
Financial Health Grade: B
In 2023, Recreation Development Association reported a deficit of $93K with expenses exceeding revenue, holds 14.0 months of operating reserves (strong position), has a debt-to-asset ratio of 31.6% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Recreation Development Association's revenue has grown at a compound annual growth rate (CAGR) of 7.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -6.4% | -8.6% | -17.1% |
| 2022 | -30.2% | +40.0% | -18.4% |
| 2021 | +68.3% | +9.7% | +28.5% |
| 2020 | +8.3% | -5.5% | -4.4% |
| 2019 | +14.5% | +23.1% | -6.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1969 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Recreation Development Association has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Recreation Development Association with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $93K, with expenses exceeding revenue.
- Debt-to-asset ratio: 31.6%.
Frequently Asked Questions about Recreation Development Association
Is Recreation Development Association a legitimate charity?
Recreation Development Association (EIN: 460282949) is a registered tax-exempt nonprofit based in South Dakota. It has 13 years of IRS 990 filings on record. Total revenue: $689K. No red flags identified. Financial health grade: B.
How does Recreation Development Association spend its money?
Recreation Development Association reported $689K in total revenue in IRS 990 filings. 13 years of filing data available. Expenses exceeded revenue in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Recreation Development Association tax-deductible?
Recreation Development Association is registered as a tax-exempt nonprofit (EIN: 460282949). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Recreation Development Association located?
Recreation Development Association is headquartered in Elk Point, South Dakota and files with the IRS under EIN 460282949.
How many years of IRS 990 filings does Recreation Development Association have?
Recreation Development Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $689K in total revenue.
Filing History
IRS 990 filing history for Recreation Development Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Recreation Development Association's revenue has grown by 135.9%, moving from $156K to $367K. Total assets increased by 273.2% over the same period, from $144K to $538K. Total functional expenses rose by 136.3%, from $195K to $460K. In its most recent filing year (2023), Recreation Development Association reported a deficit of $93K, with expenses exceeding revenue. The organization holds $170K in liabilities against $538K in assets (debt-to-asset ratio: 31.6%), resulting in net assets of $368K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $367K | $460K | $538K | $170K | — | View 990 |
| 2022 | $393K | $503K | $649K | $189K | — | — |
| 2021 | $562K | $359K | $796K | $226K | — | — |
| 2020 | $334K | $327K | $620K | $252K | — | — |
| 2019 | $309K | $347K | $648K | $287K | — | View 990 |
| 2018 | $270K | $281K | $695K | $296K | — | View 990 |
| 2017 | $265K | $293K | $730K | $319K | — | View 990 |
| 2016 | $281K | $325K | $776K | $337K | — | View 990 |
| 2015 | $283K | $299K | $832K | $349K | — | View 990 |
| 2014 | $289K | $285K | $861K | $363K | — | View 990 |
| 2013 | $609K | $237K | $902K | $408K | — | View 990 |
| 2012 | $314K | $198K | $448K | $325K | — | View 990 |
| 2011 | $156K | $195K | $144K | $92K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $367K, expenses of $460K, and assets of $538K (revenue -6.4% year-over-year).
- 2022: Revenue of $393K, expenses of $503K, and assets of $649K (revenue -30.2% year-over-year).
- 2021: Revenue of $562K, expenses of $359K, and assets of $796K (revenue +68.3% year-over-year).
- 2020: Revenue of $334K, expenses of $327K, and assets of $620K (revenue +8.3% year-over-year).
- 2019: Revenue of $309K, expenses of $347K, and assets of $648K (revenue +14.5% year-over-year).
- 2018: Revenue of $270K, expenses of $281K, and assets of $695K (revenue +1.7% year-over-year).
- 2017: Revenue of $265K, expenses of $293K, and assets of $730K (revenue -5.8% year-over-year).
- 2016: Revenue of $281K, expenses of $325K, and assets of $776K (revenue -0.7% year-over-year).
- 2015: Revenue of $283K, expenses of $299K, and assets of $832K (revenue -1.9% year-over-year).
- 2014: Revenue of $289K, expenses of $285K, and assets of $861K (revenue -52.5% year-over-year).
- 2013: Revenue of $609K, expenses of $237K, and assets of $902K (revenue +93.6% year-over-year).
- 2012: Revenue of $314K, expenses of $198K, and assets of $448K (revenue +101.9% year-over-year).
- 2011: Revenue of $156K, expenses of $195K, and assets of $144K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Recreation Development Association:
Data Sources and Methodology
This transparency report for Recreation Development Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.