2026-06-29T12:55:24-05:00 2025-09-30 460403496 CASEY PETERSON LTD 909 ST JOSEPH ST STE 101 RAPID CITY SD 57701 990 2024-10-01 237232223 PONDEROSA APARTMENTS INC POND 6056424744 430 ORIOLE DRIVE SPEARFISH SD 57783 MARGARET RICHARDS MANAGEMENT AGENT 6056424744 2026-06-26 1 1 KAYLA GIESEY CPA P01874520 6053481930 2026-06-29 2024 2025-03-06 01:10:19Z MARGARET RICHARDS 430 ORIOLE DRIVE SPEARFISH SD 57783 3403861 0 X N/A X 1972 SD TO PROVIDE HOUSING AND RELATED FACILITIES FOR THE ELDERLY AND DISABLED PERSONS OF THE AREA. BASED UPON THEIR RESPECTIVE INCOMES, RURAL DEVELOPMENT PROVIDES RENTAL ASSISTANCE FOR THE LOW AND VERY LOW INCOME PERSONS FOR MOST OF THE BUILDINGS. 5 5 0 0 0 0 299522 270904 2703513 3100550 4345 4003 29784 28404 3037164 3403861 0 0 0 0 0 0 0 0 0 3467754 3848781 3467754 3848781 -430590 -444920 16244123 15968538 18720564 18889899 -2476441 -2921361 TO PROVIDE HOUSING AND RELATED FACILITIES FOR THE ELDERLY AND DISABLED PERSONS OF THE AREA. BASED UPON THEIR RESPECTIVE INCOMES, RURAL DEVELOPMENT PROVIDES RENTAL ASSISTANCE FOR THE LOW AND VERY LOW INCOME PERSONS FOR MOST BUILDINGS 0 0 3793169 3128954 PONDEROSA APARTMENTS, INC PROVIDES AND OPERATES 6 APARTMENT COMPLEXES WITH A TOTAL OF 420 UNITS FOR ELIGIBLE ELDERLY OCCUPANTS AS DETERMINED BY RURAL DEVELOPMENT GUIDELINES. THIS ALSO INCLUDES SUBSIDIZED MEAL SERVICE FOR THE ELDERLY. 3793169 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 11 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 X EVERGREEN MANAGEMENT SERVICES INC 6056428817 430 ORIOLE DRIVE SPEARFISH SD 57783 X DARRIN DONAT PRESIDENT 1.00 X X 0 0 0 MELISSA BARTH SECRETARY/TREASURER 1.00 X X 0 0 0 CHRIS MITCHEL MEMBER 1.00 X 0 0 0 DYLAN REINERS MEMBER 1.00 X 0 0 0 LINDA JONES MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 EVERGREEN MANAGEMENT SERVICES 430 ORIOLE DR SPEARFISH SD 57783 MANAGEMENT SERVICES 1178286 A & G SERVICES 9517 BUCHANAN STREET SUMMERSET SD 57718 SNOW REMOVAL SERVICES 166445 LOW VOLTAGE INTEGRATORS PO BOX 249 BEULAH WY 82712 SECURITY SYSTEM INSTALLATION 162908 3 115747 155157 270904 RENT REVENUE 532000 3046782 3046782 LAUNDRY & VENDING 812300 38380 38380 OTHER TENANT CHARGES 532000 11667 11667 MEALS 722514 3721 3721 3100550 4003 4003 28404 0 28404 28404 28404 3403861 3128954 0 4003 X 345663 345663 515 515 28243 28243 905750 905750 5667 5667 13989 13989 9273 9273 555193 555193 167982 167982 524612 524612 605544 605544 MAINTENANCE 332560 332560 TAXES 233003 233003 NUTRITION EXPENSES 66432 66432 MISCELLANEOUS EXPENSE 54355 50763 3592 3848781 3793169 55612 0 248517 253930 1510344 1393944 49083 36310 7288 10446 29308 101685 29075222 14908042 14394540 14167180 5043 5043 16244123 15968538 1068414 1465839 53653 61780 189574 194007 17408923 17168273 18720564 18889899 X -2476441 -2921361 -2476441 -2921361 16244123 15968538 -444920 0 X X 0 1 X 1 1 1 X 247438 382737 277318 299522 270904 1477919 2487551 2640449 2608367 2703510 3100550 13540427 2734989 3023186 2885685 3003032 3371454 15018346 0 0 0 15018346 26799 27425 38086 34129 32407 158846 26799 27425 38086 34129 32407 158846 2761788 3050611 2923771 3037161 3403861 15177192 0.98950 0.98930 0.01050 0.01070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 364960 364960 25647231 12651257 12995974 1861698 1379318 482380 1201333 877467 323866 14167180 X 3403862 1 1 3403861 0 3403861 3848779 0 3848779 2 2 3848781 PART IV, LINE 2B: PONDEROSA APARTMENTS, INC. INCLUDES A LIABILITY ON LINE 21 OF FORM 990 PART X FOR TENANT SECURITY DEPOSITS. PART X, LINE 2: THE ORGANIZATION IS A SOUTH DAKOTA NON-PROFIT CORPORATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS. HOWEVER, THE ORGANIZATION MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES. IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX RETURNS, THE TAX LIABILITY OF THE ORGANIZATION COULD BE CHANGED IF TAXING AUTHORITIES MAKE ADJUSTMENTS TO THE TAX-EXEMPT PURPOSE OF THE ORGANIZATION OR IF TAXING AUTHORITIES DETERMINE ACTIVITIES ARE SUBJECT TO UNRELATED BUSINESS INCOME. AS OF SEPTEMBER 30, 2025, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2022. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 1. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 2. FORM 990, PART VI, SECTION A, LINE 3 THE BOARD OF DIRECTORS HAS DELEGATED CONTROL OF MANAGEMENT DUTIES TO EVERGREEN MANAGEMENT SERVICES INC. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED CONTROL OF MANAGEMENT DUTIES TO EVERGREEN MANAGEMENT SERVICES, INC. A COPY OF THE 990 WAS REVIEWED BY THE ACCOUNTANT OF EVERGREEN MANAGEMENT SERVICES BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF PONDEROSA APARTMENTS' EXEMPTION APPLICATION AND THE 990 FOR EACH OF THE PREVIOUS THREE YEARS WILL BE MADE AVAILABLE TO ANY PERSON MAKING A PERSONAL AND/OR WRITTEN REQUEST FOR THESE DOCUMENTS. FORM 990, PART IX, LINE 11G OTHER CONTRACTED SERVICES - MAINTENANCE: PROGRAM SERVICE EXPENSES 193,049. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 193,049. CONTRACTED PERSONNEL: PROGRAM SERVICE EXPENSES 712,701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 712,701. FORM 990, PART XII, LINE 2C: PONDEROSA APARTMENTS HAS A COMMITTEE THAT OVERSEES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PIONEER MEMORIAL MANOR 930 10TH STREET SPEARFISH SD 57783 460275287 HOUSING SD 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0