Nonprofit · EIN 87-3419521
BLACK HILLS WAR MONUMENT ASSOCIATION
Tax-exempt · RAPID CITY, SD 57701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $4,450 | $5,854 | -$1,404 | $68,715 | $0 | $68,715 |
| December 31, 2024 | 990-PF | $1,100 | $1,271 | -$171 | $70,119 | $0 | $70,119 |
| December 31, 2023 | 990-PF | $5,069 | $3,186 | $1,883 | $70,290 | $0 | $70,290 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,450
Expenses
- Grants and similar amounts paid
- $1,500
- Disbursements for charitable purposes
- $1,500
Balance sheet and other
- Total assets, start of year
- $70,119
- Total assets, end of year
- $68,715
- Total liabilities, end of year
- $0
- Net assets, end of year
- $68,715
- Fair market value of assets
- $68,715
- Qualifying distributions
- $1,500
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDWARD MANZANA 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | ADMINISTRATOR | 5 | $0 |
| PATRICK SCHUBERT 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | VICE PRESIDENT | 1 | $0 |
| JACK DEAN 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | TREASURER | 1 | $0 |
| VIRGIL STOCSTAN 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | TREASURER | 1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DERECK FLOM 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | PRESIDENT | 0 | $0 |
| EDWARD MANZANA 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | DIRECTOR | 1 | $0 |
| BETTY LEWIS 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DERECK FLOM 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | PRESIDENT | 0 | $0 |
| EDWARD MANZANA 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | DIRECTOR | 1 | $0 |
| BETTY LEWIS 1601 MT RUSHMORE RD STE 3-103, RAPID CITY, SD 57701 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1601 MOUNT RUSHMORE RD, RAPID CITY, SD 57701-4591
- In care of
- % BH WAR MONUMENT ASSOCIATION
- Signed the 990-PF
- EDWARD MANZANO, DIRECTOR
- Phone
- (605) 209-6783
- Return prepared by
- Black Hills CPA Group LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 87-3419521
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $68,715
- Income (IRS master file)
- $4,450
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $4,450 | $5,854 | $68,715 | IRS |
| 990-PF | December 2024 | $1,100 | $1,271 | $70,119 | XML |
| 990-PF | December 2023 | $5,069 | $3,186 | $70,290 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-3419521).
Questions about BLACK HILLS WAR MONUMENT ASSOCIATION
- What is the EIN of BLACK HILLS WAR MONUMENT ASSOCIATION?
- The employer identification number (EIN) of BLACK HILLS WAR MONUMENT ASSOCIATION is 87-3419521.
- Is BLACK HILLS WAR MONUMENT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to BLACK HILLS WAR MONUMENT ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does BLACK HILLS WAR MONUMENT ASSOCIATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of BLACK HILLS WAR MONUMENT ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BLACK HILLS WAR MONUMENT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of BLACK HILLS WAR MONUMENT ASSOCIATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does BLACK HILLS WAR MONUMENT ASSOCIATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $4,450, expenses of $5,854 and total assets of $68,715 at year end.
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