BLACK HILLS STOCK SHOW FOUNDATION (EIN 460441565) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

LYNN HUSMAN

Phone

6057180810

Tax Period

2024-01-01 to 2024-12-31

BLACK HILLS STOCK SHOW FOUNDATION, founded in 1993, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $125K in total revenue in fiscal year 2021. The organization ran a surplus of $65K, a strong 52% operating margin.

Mission

THE FOUNDATION WAS ESTABLISHED IN 1993 TO ADMINISTER YOUTH SCHOLARSHIPS AND GRANT PROGRAMS TO BENEFIT COMMUNITIES IN OUR REGION AND ORGANIZATIONS THAT SUPPORT THE AGRICULTURE INDUSTRY. WITH THE NEW NAME CHANGE, THE WESTERN LEGACY FOUNDATION WILL CONTINUE TO DEDICATE COUNTLESS HOURS TO KEY FUNDRAISING EVENTS THAT PROVIDE THE FUNDS NEEDED TO SUPPORT THESE EFFORTS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $145,596

Program Service Revenue $0

Investment Income $-3,005

Other Revenue $-36,656

TOTAL REVENUE $105,935

Expense Breakdown

Grants Paid $73,125

Salaries & Benefits $0

Fundraising Expenses $12,764

Program Expenses $77,095

Other Expenses $43,383

TOTAL EXPENSES $116,508

Year-over-Year Comparison

	2024	2023	Change
Revenue	$105,935	$91,239	+0.2%
Expenses	$116,508	$109,511	+0.1%
Net Income	$-10,573	$-18,272	-0.4%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LYNN HUSMAN	PRESIDENT	1.50	Officer Director	$0	$0	$0
TIFFANI ROBERTSON	VICE PRESIDENT	1.50	Officer Director	$0	$0	$0
TRAVIS BECHEN	TREASURER	1.50	Officer Director	$0	$0	$0
TERRY TAYLOR	SECRETARY	0.75	Officer Director	$0	$0	$0
BRUCE BLAIR	HISTORIAN	0.75	Officer Director	$0	$0	$0
SCOTT SHOUN	DIRECTOR	0.75	Director	$0	$0	$0
CLAY CROSS	DIRECTOR	0.75	Director	$0	$0	$0
JEFF CULLUM	DIRECTOR	0.75	Director	$0	$0	$0
LISA HAMMERSTROM	DIRECTOR	0.75	Director	$0	$0	$0
LES SHAW	DIRECTOR	0.75	Director	$0	$0	$0
EDDIE RYPKEMA	DIRECTOR	0.75	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$105,935	$116,508	$227,500	$-10,573
2023	$91,239	$109,511	$234,114	$-18,272
2022	$111,031	$99,501	$251,664	$11,530
2021	$125,108	$60,164	$237,385	$64,944

BLACK HILLS STOCK SHOW FOUNDATION