Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
State Bar of South Dakota
EIN 46-0193830 • 501(c)6 • Pierre, SD
Profile
The purpose of the state bar of sd is to obtain the cooperation of all the practicing lawyers in the state in the better administration of justice, and in maintaining a high standard of professional conduct at the bar.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.10x
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 9.7% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Up$1,638,901
Up $201,979 (+14%) from 2023
Liabilities
Down$158,152
Down $24,079 (-13%) from 2023
Net Assets
Up$1,480,749
Up $226,058 (+18%) from 2023
Revenue
Down$1,319,410
Down $35,943 (-2.7%) from 2023
Expenses
Down$1,093,352
Down $6,789 (-0.6%) from 2023
Net Income
Down$226,058
Down $29,154 (-11%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $1,638,901
- Liabilities
- $158,152
- Net assets
- $1,480,749
- Revenue
- $1,319,410
- Expenses
- $1,093,352
- Net income
- $226,058
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2016 to Jul 31, 2017
- Signed
- Jan 25, 2018
- Return Version
- 2016v3.1
- Gross Receipts
- $904,544
Mission and Program Overview
Mission
The purpose of the state bar of sd is to obtain the cooperation of all the practicing lawyers in the state in the better administration of justice, and in maintaining a high standard of professional conduct at the bar.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $446,542 | $468,732 | ▲ $22,190 |
| Other Notes and Loans Receivable, Net | $251,783 | $228,007 | ▼ $23,776 |
| Land, Buildings, and Equipment, Net | $18,221 | $17,152 | ▼ $1,069 |
| Prepaid Expenses and Deferred Charges | $12,546 | $15,039 | ▲ $2,493 |
| Accounts Receivable | $2,805 | $5,127 | ▲ $2,322 |
| Total Assets | $733,589 | $734,057 | ▲ $468 |
| Other Assets Total | $1,692 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $46,887 | $70,937 | ▲ $24,050 |
| Other Liabilities | $10,663 | $7,440 | ▼ $3,223 |
| Total Liabilities | $57,550 | $78,377 | ▲ $20,827 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $676,039 | $655,680 | ▼ $20,359 |
| Total Net Assets Fund Balance | $676,039 | $655,680 | ▼ $20,359 |
| Total Liabilities and Net Assets / Fund Balance | $733,589 | $734,057 | ▲ $468 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $17,152 | $97,725 | $114,877 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Thomas C Barnett Jr | Exec Direct | FT | $153,690 | $52,331 | $206,021 |
| Thomas C Barnett Jr | Exec Direct & Sec/tr | - | $153,690 | $21,428 | $175,118 |
Board Members and Trustees
| Name | Title |
|---|---|
| Stephanie Pochop | President |
| Pamela Reiter | President El |
| Brad J Lee | Bar Commissi |
| Clint Lee Sargent | Bar Commissi |
| Dennis Duncan | Bar Commissi |
| Jana M Miner | Bar Commissi |
| Jason Sutton | Bar Commissi |
| Josh Wurgler | Bar Commissi |
| Marshall C Lovrien | Bar Commissi |
| Mclean Thompson Kerver | Bar Commissi |
| Rebecca Morlock Reeves | Bar Commissi |
| Rich Williams | Bar Commissi |
| Robert L Morris | Bar Commissi |
| Stacy M Johnson | Bar Commissi |
| Steven K Huff | Bar Commissi |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $877,795
- Program Service Revenue
- $16,174
- Investment Income
- $2,972
- Other Revenue
- $7,603
- All Other Contributions
- $2,307
- Change in Net Assets
- $110
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $904,544
- Revenue Not Reported on Form 990
- $-738
- Total Revenue per Audited Statements
- $903,806
- Total Revenue per Form 990
- $904,544
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $516,043 |
| Salaries, Compensation, and Employee Benefits | $388,391 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $175,963 | $4,644 | - | $180,607 |
| Current Officers, Directors, Trustees, and Key Employees | - | $176,171 | - | $176,171 |
| Other Salaries and Wages | - | $161,402 | - | $161,402 |
| Conferences and Meetings | - | $73,518 | - | $73,518 |
| Other Expenses | $35,000 | $63,845 | - | $35,000 |
| Payroll Taxes | - | $21,245 | - | $21,245 |
| Other Employee Benefits | - | $19,889 | - | $19,889 |
| Fees for Services Accounting | - | $14,154 | - | $14,154 |
| Occupancy | - | $13,530 | - | $13,530 |
| Pension Plan Contributions | - | $9,684 | - | $9,684 |
| Depreciation Depletion | - | $7,531 | - | $7,531 |
| Office Expenses | - | $6,656 | - | $6,656 |
| Interest | - | $4,115 | - | $4,115 |
| Information Technology | $3,813 | - | - | $3,813 |
| Travel | - | $2,745 | - | $2,745 |
| Total Functional Expenses | $325,305 | $579,129 | $0 | $904,434 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $924,165 |
| Expenses per Audited Statements | $904,434 |
| Total Expenses per Form 990 | $904,434 |
| Expenses Not Reported on Form 990 | $19,731 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $7,151 |
| Total Nondeductible Lobbying and Political Cost | $7,151 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Current Maturities Capital Lease | $4,401 |
| Capital Lease Obligations | $3,039 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“The membership of the state bar shall consist of all persons who are now, or may hereafter be, entitled to practice law in this state, and all persons who, though not engaged in the practice of law, are qualified for membership by virtue of their positions as full-time teachers in the law school of the university of south dakota. Every person so qualified who is engaged in the active practice of law in south daktoa shall be required to be an active member of the state bar.”
Form 990, Page 6, Part VI, Line 7A
“The election of vacant commissioner positions is held at the annual meeting of the state bar. Each commissioner is elected by a plurality vote of the active members present and voting.”
Form 990, Page 6, Part VI, Line 7B
“The board of commissioners are subject to the control of the state bar and within the limits of the powers prescribed by the state bar act and the by-laws.”
Form 990, Page 6, Part VI, Line 11B
“It is the policy that the secretary-treasurer submit copies of the irs form 990 to the commissioners prior to the filing for their collective review.”
Form 990, Page 6, Part VI, Line 12C
“It is the policy of the state bar of south dakota board of bar commissioners that its officers and commissioners' shall disclose all financial dealings with the state bar and its subdivisions and shall avoid any and all other conflicts. Further, that each officer and commissioner make such disclosures timely and in no event later than three months. To the extent that the secretary-treasurer becomes aware of such conflict, the secretary shall immediately advise the officers and commissioners in writing.”
Form 990, Page 6, Part VI, Line 15A
“The board of bar commissioners reviews and approves the executive director employment agreement upon termination of the contract. Annually a cost of living increase will be set by the board for the executive director and all employees.”
Form 990, Page 6, Part VI, Line 15B
“The board of bar commissioners reviews and approves the executive director employment agreement upon termination of the contract. Annually a cost of living increase will be set by the board for the executive director and all employees.”
Form 990, Page 6, Part VI, Line 19
“All documents are available upon request. The audited financial statements are included in the newsletter which is sent to each member as well as made available on the association's website.”
Filing and Contact Details
Filer
- Filer Name
- State Bar of South Dakota
- EIN
- 46-0193830
- Phone
- 6052247554
- Address
- 222 EAST CAPITOL, PIERRE, SD 57501
Signing Officer
- Name
- Thomas C Barnett Jr
- Title
- Exec Direct & Sec/tr
- Phone
- 6052247554
- Signed
- 2018-01-25
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Thomas C Barnett Jr
- Formed
- 1931
- Legal Domicile
- Sd
- Voting Board Members
- 15
- Independent Board Members
- 15
- Employees
- 6
Preparer
- Firm
- Palmer Currier & Hoffert Llp
- Address
- 1714 N LINCOLN AVE STE 3, PIERRE, SD 57501-7305
- Preparer
- Scott R Currier CPA
- Phone
- 6052248826
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Strategic planning commit 30,748 0 0 bar commissioners 24,994 0 0 socious 22,200 0 0 young lawyers 17,453 0 0 bar committees 16,988 0 0 aba & state bar delegates 15,447 0 0 public information 13,359 0 0 pattern jury instructions 12,314 0 0 lawyer referral 7,880 0 0 ethics 5,104 0 0 program service expense 4,999 0 0 professional liability 4,477 0 0 unrelated business taxes 0 2,970 0 miscellaneous expense 0 1,674 0 total 175,963 4,644 0”
Form 990, Part XI, Line 9
“Accrual to cash adjustment -20,469”
Financial Statement Notes
Schedule D, Page 3, Part X
“The internal revenue service ("irs") and certain state taxing authorities are currently revisiting what, if any, products and services provided by the bar and corporations are subject to unrelated business income tax ("ubit"). There is currently very little guidance in the irs code on what activities should be subject to ubit. The irs has indicated that they are studying the issue and may issue additional guidance. As a result, at this time there is uncertainty regarding whether the bar and corporations should pay income tax on certain types of net taxable income from activities that may be considered by taxing authorities as unrelated to the purpose for which the bar and corporations were granted non-taxable status. The bar and corporations have not filed any tax returns in the past for potential taxable activities. The taxing authorities have the ability to assess taxes, penalties and interest for any years for which no tax return was filed. In the opinion of management, any liability resulting from taxing authorities imposing income taxes on the net taxable income from activities deemed to be unrelated to the bar and corporations' non-taxable status is not expected to have a material effect on the bar and corporations financial position or results of operations. State bar of south dakota is exempt from federal income taxes pursuant to the provisions in section 501(c)(6) of the internal revenue code. State bar of south dakota is subject to tax on unrelated business income and lobbying and political expenditures. Taxes of 2,503 related to this activity have been included in the combined financial statements for 2017. The company is no longer subject to u.s. Federal, state or local income tax examinations by tax authorities for years before 2013.”
Schedule D, Page 4, Part XI, Line 2D
“Accrual to cash adjustments -738”
Schedule D, Page 4, Part XII, Line 2D
“Accrual to cash adjustments 19,731”
Raw XML AppendixShowing 400 of 529 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 46887 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 70937 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2805 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5127 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PURPOSE OF THE STATE BAR OF SD IS TO OBTAIN THE COOPERATION OF ALL THE PRACTICING LAWYERS IN THE STATE IN THE BETTER ADMINISTRATION OF JUSTICE, AND IN MAINTAINING A HIGH STANDARD OF PROFESSIONAL CONDUCT AT THE BAR. |
| IRS990/AllOtherContributionsAmt | 0 | 2307 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4644 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 175963 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 180607 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THOMAS C BARNETT JR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6052247554 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 222 EAST CAPITOL AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PIERRE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57501 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 176171 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 176171 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 73518 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 877795 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2972 |
| IRS990/CYOtherExpensesAmt | 0 | 516043 |
| IRS990/CYOtherRevenueAmt | 0 | 7603 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 16174 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 110 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 388391 |
| IRS990/CYTotalExpensesAmt | 0 | 904434 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 904544 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7531 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7531 |
| IRS990/Desc | 0 | PURPOSE OF THE BAR IS TO OBTAIN COOPERATION OF PRACTICING LAWYERS IN SOUTH DAKOTA FOR THE BETTER ADMINISTRATION OF JUSTICE; TO MAINTAIN A HIGH STANDARD OF PROFESSIONAL CONDUCT; TO PROVIDE A LEGAL ENTITY THROUGH WHICH THE JUDGEMENT OF ITS MEMBERS CAN BE DETERMINED AND MADE AVAILABLE TO THE COURTS AND THE LEGISLATURE; TO UPHOLD THE HONOR OF THE PROFESSION OF THE LAW; AND TO ENCOURAGE ADEQUATE PREPARATION FOR ITS PRACTICE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14154 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14154 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PAMELA REITER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DENNIS DUNCAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JASON SUTTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOSH WURGLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROBERT L MORRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STACY M JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RICH WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MCLEAN THOMPSON KERVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | STEVEN K HUFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | BRAD J LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARSHALL C LOVRIEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JANA M MINER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | REBECCA MORLOCK REEVES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | CLINT LEE SARGENT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | THOMAS C BARNETT JR |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CURRENT MATURITIES CAPITAL LEASE |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTERNAL REVENUE SERVICE ("IRS") AND CERTAIN STATE TAXING AUTHORITIES ARE CURRENTLY REVISITING WHAT, IF ANY, PRODUCTS AND SERVICES PROVIDED BY THE BAR AND CORPORATIONS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"). THERE IS CURRENTLY VERY LITTLE GUIDANCE IN THE IRS CODE ON WHAT ACTIVITIES SHOULD BE SUBJECT TO UBIT. THE IRS HAS INDICATED THAT THEY ARE STUDYING THE ISSUE AND MAY ISSUE ADDITIONAL GUIDANCE. AS A RESULT, AT THIS TIME THERE IS UNCERTAINTY REGARDING WHETHER THE BAR AND CORPORATIONS SHOULD PAY INCOME TAX ON CERTAIN TYPES OF NET TAXABLE INCOME FROM ACTIVITIES THAT MAY BE CONSIDERED BY TAXING AUTHORITIES AS UNRELATED TO THE PURPOSE FOR WHICH THE BAR AND CORPORATIONS WERE GRANTED NON-TAXABLE STATUS. THE BAR AND CORPORATIONS HAVE NOT FILED ANY TAX RETURNS IN THE PAST FOR POTENTIAL TAXABLE ACTIVITIES. THE TAXING AUTHORITIES HAVE THE ABILITY TO ASSESS TAXES, PENALTIES AND INTEREST FOR ANY YEARS FOR WHICH NO TAX RETURN WAS FILED. IN THE OPINION OF MANAGEMENT, ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES ON THE NET TAXABLE INCOME FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE BAR AND CORPORATIONS' NON-TAXABLE STATUS IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE BAR AND CORPORATIONS FINANCIAL POSITION OR RESULTS OF OPERATIONS. STATE BAR OF SOUTH DAKOTA IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO THE PROVISIONS IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. STATE BAR OF SOUTH DAKOTA IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME AND LOBBYING AND POLITICAL EXPENDITURES. TAXES OF 2,503 RELATED TO THIS ACTIVITY HAVE BEEN INCLUDED IN THE COMBINED FINANCIAL STATEMENTS FOR 2017. THE COMPANY IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ACCRUAL TO CASH ADJUSTMENTS -738 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | ACCRUAL TO CASH ADJUSTMENTS 19,731 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THOMAS C. BARNETT, JR. 0 3,863 0 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MEMBERSHIP OF THE STATE BAR SHALL CONSIST OF ALL PERSONS WHO ARE NOW, OR MAY HEREAFTER BE, ENTITLED TO PRACTICE LAW IN THIS STATE, AND ALL PERSONS WHO, THOUGH NOT ENGAGED IN THE PRACTICE OF LAW, ARE QUALIFIED FOR MEMBERSHIP BY VIRTUE OF THEIR POSITIONS AS FULL-TIME TEACHERS IN THE LAW SCHOOL OF THE UNIVERSITY OF SOUTH DAKOTA. EVERY PERSON SO QUALIFIED WHO IS ENGAGED IN THE ACTIVE PRACTICE OF LAW IN SOUTH DAKTOA SHALL BE REQUIRED TO BE AN ACTIVE MEMBER OF THE STATE BAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ELECTION OF VACANT COMMISSIONER POSITIONS IS HELD AT THE ANNUAL MEETING OF THE STATE BAR. EACH COMMISSIONER IS ELECTED BY A PLURALITY VOTE OF THE ACTIVE MEMBERS PRESENT AND VOTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF COMMISSIONERS ARE SUBJECT TO THE CONTROL OF THE STATE BAR AND WITHIN THE LIMITS OF THE POWERS PRESCRIBED BY THE STATE BAR ACT AND THE BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | IT IS THE POLICY THAT THE SECRETARY-TREASURER SUBMIT COPIES OF THE IRS FORM 990 TO THE COMMISSIONERS PRIOR TO THE FILING FOR THEIR COLLECTIVE REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | IT IS THE POLICY OF THE STATE BAR OF SOUTH DAKOTA BOARD OF BAR COMMISSIONERS THAT ITS OFFICERS AND COMMISSIONERS' SHALL DISCLOSE ALL FINANCIAL DEALINGS WITH THE STATE BAR AND ITS SUBDIVISIONS AND SHALL AVOID ANY AND ALL OTHER CONFLICTS. FURTHER, THAT EACH OFFICER AND COMMISSIONER MAKE SUCH DISCLOSURES TIMELY AND IN NO EVENT LATER THAN THREE MONTHS. TO THE EXTENT THAT THE SECRETARY-TREASURER BECOMES AWARE OF SUCH CONFLICT, THE SECRETARY SHALL IMMEDIATELY ADVISE THE OFFICERS AND COMMISSIONERS IN WRITING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF BAR COMMISSIONERS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR EMPLOYMENT AGREEMENT UPON TERMINATION OF THE CONTRACT. ANNUALLY A COST OF LIVING INCREASE WILL BE SET BY THE BOARD FOR THE EXECUTIVE DIRECTOR AND ALL EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF BAR COMMISSIONERS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR EMPLOYMENT AGREEMENT UPON TERMINATION OF THE CONTRACT. ANNUALLY A COST OF LIVING INCREASE WILL BE SET BY THE BOARD FOR THE EXECUTIVE DIRECTOR AND ALL EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE INCLUDED IN THE NEWSLETTER WHICH IS SENT TO EACH MEMBER AS WELL AS MADE AVAILABLE ON THE ASSOCIATION'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | STRATEGIC PLANNING COMMIT 30,748 0 0 BAR COMMISSIONERS 24,994 0 0 SOCIOUS 22,200 0 0 YOUNG LAWYERS 17,453 0 0 BAR COMMITTEES 16,988 0 0 ABA & STATE BAR DELEGATES 15,447 0 0 PUBLIC INFORMATION 13,359 0 0 PATTERN JURY INSTRUCTIONS 12,314 0 0 LAWYER REFERRAL 7,880 0 0 ETHICS 5,104 0 0 PROGRAM SERVICE EXPENSE 4,999 0 0 PROFESSIONAL LIABILITY 4,477 0 0 UNRELATED BUSINESS TAXES 0 2,970 0 MISCELLANEOUS EXPENSE 0 1,674 0 TOTAL 175,963 4,644 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ACCRUAL TO CASH ADJUSTMENT -20,469 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
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