Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,463,229 | 1,087,337 | 1,711,810 | 778,791 | 726,076 | 5,767,243 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,463,229 | 1,087,337 | 1,711,810 | 778,791 | 726,076 | 5,767,243 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 5,767,243 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,463,229 | 1,087,337 | 1,711,810 | 778,791 | 726,076 | 5,767,243 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 497 | 37,937 | 9,177 | 18,683 | 14,607 | 80,901 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 5,878,880 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PAGE 2, PART III, LINE 4A | CAMPAIGN FOR HOMEOWNERSHIP: UNDER THE UMBRELLA OF THE CAMPAIGN FOR HOMEOWNERSHIP, NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. HAS IMPLEMENTED PROGRAMS TO REMOVE BARRIERS THAT PREVENT POTENTIAL HOMEBUYERS FROM ACHIEVING HOMEOWNERSHIP, TO MAINTAIN THEIR HOME, AND TO STAY IN THEIR HOME. NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. IS CERTIFIED AS A HUD COUNSELING AGENCY, CERTIFIED AS A COMMUNITY HOUSING DEVELOPMENT ORGANIZATION WITH THE STATE OF SOUTH DAKOTA AND HAS ADOPTED THE NATIONAL INDUSTRY STANDARDS FOR HOMEOWNERSHIP EDUCATION AND COUNSELING. HOMEBUYER EDUCATION: POTENTIAL HOMEBUYERS ARE INTRODUCED TO THE HOME BUYING PROCESS AND THEIR PART IN IT. LOCAL PROFESSIONALS VOLUNTEER THEIR TIME TO OFFER TRAINING ON BUDGETING, CREDIT, TYPES OF LOANS, PREDATORY LENDING, HOME INSPECTIONS AND ROLES OF VARIOUS HOUSING PARTNERS. THE CLASS PROVIDES EIGHT HOURS OF INTENSIVE, INTERACTIVE HOUSING EDUCATION. HOMEBUYER COUNSELING: POTENTIAL HOMEBUYERS RECEIVE ONE-ON-ONE COUNSELING REGARDING THEIR SPECIFIC FINANCIAL SITUATIONS. COUNSELORS DISCUSS THE FINANCING OPTIONS, REVIEW CREDIT, ANSWER QUESTIONS AND DETERMINE A PLAN OF ACTION. POST-PURCHASE EDUCATION: POST-PURCHASE CLASSES ARE HANDS ON CLASSES TO ASSIST NEW AND EXISTING HOMEOWNERS IN THE MAINTENANCE OF THEIR HOME. ANNUAL ROUTINE MAINTENANCE IS DISCUSSED AT EACH CLASS, HOW TO BE A GOOD NEIGHBOR AND PREDATORY LENDING IS REVISITED. FORECLOSURE PREVENTION COUNSELING: HOMEOWNERS RECEIVE ONE-ON-ONE COUNSELING TO PREVENT FORECLOSURE, ASSISTING WITH BUDGETING AND WORKING WITH CREDITORS. CLIENTS RECEIVE COMPLETE FORECLOSURE INTERVENTION AND DEFAULT COUNSELING WITH MORTGAGE MITIGATION ASSISTANCE. FINANCIAL FITNESS EDUCATION: POTENTIAL AND EXISTING HOMEOWNERS OBTAIN FINANCIAL LITERACY KNOWLEDGE AND SKILLS IN THIS CREDIT COUNSELING CLASS. THE CLASS INCLUDES 12 HOURS OF STUDY ON SUBJECTS INCLUDING WHEN TO BORROW, USING CREDIT CARDS, DELINQUENCIES, BANKRUPTCIES AND MAINTAINING GOOD CREDIT. THE HOMEOWNERS WILL LEAVE WITH A PERSONALIZED WORKING BUDGET FOR THEIR HOUSEHOLD. LENDING: IN 2002, THE ORGANIZATION FORMED A SUBSIDIARY, NEIGHBORHOOD LENDING SERVICES, LLC TO MANAGE THE GROWING LOAN FUND PORTFOLIO. NEIGHBORHOOD LENDING SERVICES, LLC IS CERTIFIED AS A COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION (CDFI) BY THE U.S. DEPARTMENT OF THE TREASURY. NEIGHBORHOOD LENDING SERVICES, LLC MAINTAINS A REVOLVING LOAN FUND. THE MAIN FOCUS OF THE REVOLVING LOAN FUND IS TO PROVIDE "DOWN PAYMENT AND CLOSING COSTS" ASSISTANCE FOR LOW- TO MODERATE-INCOME FAMILIES AND FIRST TIME HOMEBUYERS. OTHER LOAN PRODUCTS INCLUDE REHABILITATION LOANS AND PARTICIPATION LOANS WITH USDA RURAL DEVELOPMENT. THE ORGANIZATION IS ABLE TO OFFER FLEXIBLE LENDING PRODUCTS FOR LOW TO MODERATE INCOME FAMILIES. PROPERTY MANAGEMENT: NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. OWNS TWO APARTMENT BUILDINGS TOTALING 40 RENTAL UNITS. |
| FORM 990, PAGE 2, PART III, LINE 4B | CONSTRUCTION AND REHABILITATION MANAGEMENT SERVICES: CONSTRUCTION NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. PROVIDES CONSTRUCTION MANAGEMENT EXPERTISE. THE PRIMARY CONSTRUCTION OPPORTUNITY IS WITH GOVERNOR'S HOUSE PROGRAM. THE STATE OF SOUTH DAKOTA INITIATED THE GOVERNOR'S HOUSE PROGRAM IN 1996 TO PROVIDE ELDERLY, DISABLED AND LOW- INCOME FAMILIES WITH AFFORDABLE HOUSING. NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. WILL ALSO PROVIDE THE CONSTRUCTION MANAGEMENT TO BUILD A STICK-BUILT HOME. HOMES ARE SOLD AT REDUCED RATES. REHAB: THROUGH STRONG PARTNERSHIPS WITH USDA RURAL DEVELOPMENT AND SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY, NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. ADMINISTERS HOME FUNDS AND HOUSING PRESERVATION GRANTS FOR LOW-TO MODERATE-INCOME FAMILIES IN NEED OF HOUSING REHAB. NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. PRIMARILY ASSISTS FAMILIES WITH LIFE SAFETY ISSUES SUCH AS UPDATING ELECTRICAL, FOUNDATION REPAIR, UPDATING PLUMBING, WEATHERIZATION AND ROOF REPAIR. |
| FORM 990, PAGE 2, PART III, LINE 4C | COMMUNITY ENGAGEMENT: NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. ALSO PROVIDES RESIDENT LEADERSHIP OPPORTUNITIES THROUGH NEIGHBORHOOD COUNCILS, DEVELOPING COMMUNITY LEADERS ACADEMY AND BUSINESS SENSE EDUCATION. COMMUNITY OUTREACH ALSO ENCOURAGES COMMUNITY VOLUNTEERISM THROUGH A VARIETY OF PROJECTS. NEIGHBORHOOD COUNCIL: EACH COUNCIL ADDRESSES THE COMMUNITY NEEDS AND ASSISTS IN PROVIDING DIRECTION. EACH COUNCIL IS ENTITLED TO AND HAS REPRESENTATION ON THE NEIGHBORHOOD HOUSING SERVICES OF THE BLACK HILLS, INC. BOARD OF DIRECTORS TO ASSIST WITH DEVELOPMENT OF PROGRAMS OR PROJECTS IMPLEMENTED BY THE ORGANIZATION. VOLUNTEER EVENTS: VOLUNTEER OPPORTUNITIES INCLUDE PAINTING HOMES FOR LOW- INCOME AND DISABLED FAMILIES, NEIGHBORHOOD BEAUTIFICATION, NEIGHBORHOOD AND COMMUNITY CLEAN UP, AND WEATHERIZATION OF LOW-INCOME HOMES. |
| FORM 990, PAGE 2, PART III, LINE 4D | HILLS PARTNERSHIP MANAGES A 27-UNIT COMMUNITY IN DEADWOOD, SOUTH DAKOTA. THE COMMUNITY IS AN INCOME RESTRICTED PROPERTY FOR LOW INCOME HOUSEHOLDS AND IS CONTRACTED THROUGH A HOME PROGRAM THROUGH SOUTH DAKOTA HOUSING. THIS PROVIDES ADDITIONAL AFFORDABLE HOMES FOR THOSE WHO MAY OTHERWISE BE PRICED OUT OF THE MARKET. AS ONE OF TWO MEMBERS IN HILLS PARTNERSHIP, THE NET EARNINGS FLOW THROUGH TO THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 3 | MANAGEMENT OF APARTMENTS HAS BEEN DELEGATED TO A MANAGEMENT COMPANY; HOWEVER WE REVIEW FINANCIAL INFORMATION ON A PERIODIC BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 10B | THE ORGANIZATION OVERSEES AFFILIATES BY ATTENDING MONTHLY MEETINGS. THIS ENSURES THE ORGANIZATION THAT ITS AFFILIATES ARE IN COMPLIANCE WITH THEIR OPERATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PREPARED BY A LICENSED CPA. THE BOARD OF DIRECTORS REVIEWS A DRAFT COPY OF THE FORM 990 PRIOR TO BEING FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION'S POLICY STATES THAT NO OFFICER, DIRECTOR, COMMITTEE, OR CORPORATE MEMBER SHALL BE PERSONALLY INTERESTED IN ANY CONTRACT RELATING TO THE OPERATIONS CONDUCTED BY THE CORPORATION, OR IN ANY LOAN OR GRANT TO BE PROVIDED BY THE ORGANIZATION, UNLESS SUCH CONTRACT, LOAN OR GRANT IS AUTHORIZED BY A MAJORITY OF THE MEMBERS OF THE BOARD IN A MEETING AT WHICH PRESENCE AND VOTE OF THE INTERESTED PERSON IS NOT NECESSARY FOR ITS AUTHORIZATION. THE NATURE OF THE PERSONS INTERESTED SHALL BE FULLY DISCLOSED AND MADE KNOWN TO THE BOARD BEFORE ANY VOTE TO AUTHORIZE THE CONTRACT, LOAN OR GRANT. THE INTERESTED PARTY SHALL REFRAIN FROM VOTING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD MEMBERS APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION EACH YEAR. THE BOARD MEMBERS ATTEND OTHER SIMILAR ORGANIZATION'S MEETINGS AND NOTE WHAT THE EXECUTIVE DIRECTOR COMPENSATIONS ARE. THIS ENSURES THAT THE BOARD'S APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION IS CONSISTENT WITH OTHERS IN SIMILAR ORGANIZATIONS. THIS PROCESS IS COMPLETED ANNUALLY. NO OTHER OFFICER OR KEY EMPLOYEES EXIST, SO QUESTION 15B HAS BEEN ANSWERED "NO." HOWEVER, WE WOULD FOLLOW THE ABOVE PROCESS IF IT WERE APPLICABLE TO OTHER OFFICERS OR KEY EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH THE EXECUTIVE DIRECTOR. |
| FORM 990, PART XI, LINE 9 | HILLS LIMITED PARTNERSHIP-NET INCOME PER K-1 -10,559 AMTS CLASSIFIED AS EXPENSE ON AUDITED FINANCIAL STATEMENTS -15,000 AMTS CLASSIFIED AS EXPENSE ON AUDITED FINANCIAL STATEMENTS 15,000 TOTAL -10,559 |
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