Civic Intelligence

South Dakota Peace Officers Associa

EIN 46-0211937 • 501(c)4 • Huron, SD

Profile

Law enforcement training and education

1335 Riverview DrHuron, SD 57350

www.southdakotapoa.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$15,600

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 30.7% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

5.7%

Faster asset growth than 66% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$184,735

Up $9,963 (+5.7%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$184,735

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin77th percentile

Revenue

Up

$50,740

Up $5,297 (+12%) from 2024

Expenses

Up

$40,777

Up $3,955 (+11%) from 2024

Net Income

Up

$9,963

Up $1,342 (+16%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $223,399Liabilities 2011: $1,094Net Assets 2011: $222,3052011Assets 2012: $198,744Liabilities 2012: $887Net Assets 2012: $197,8572012Assets 2013: $187,810Liabilities 2013: $947Net Assets 2013: $186,8632013Assets 2014: $200,646Liabilities 2014: $947Net Assets 2014: $199,6992014Assets 2015: $195,759Liabilities 2015: $947Net Assets 2015: $194,8122015Assets 2016: $166,383Liabilities 2016: $947Net Assets 2016: $165,4362016Assets 2017: $157,714Net Assets 2017: $157,7142017Assets 2018: $141,438Net Assets 2018: $141,4382018Assets 2019: $138,063Net Assets 2019: $138,0632019Assets 2020: $142,380Net Assets 2020: $142,3802020Assets 2021: $144,503Net Assets 2021: $144,5032021Assets 2022: $154,990Net Assets 2022: $154,9902022Assets 2023: $166,149Net Assets 2023: $166,1492023Assets 2024: $174,772Liabilities 2024: $02024Assets 2025: $184,735Net Assets 2025: $184,7352025

Highlighted filing

2025

Assets$184,735
Liabilities-
Net Assets$184,735
Open 2025 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2011: $65,844Expenses 2011: $116,997Net Income 2011: -$51,1532011Revenue 2012: $53,183Expenses 2012: $77,631Net Income 2012: -$24,4482012Revenue 2013: $44,665Expenses 2013: $55,659Net Income 2013: -$10,9942013Revenue 2014: $53,632Expenses 2014: $40,796Net Income 2014: $12,8362014Revenue 2015: $33,537Expenses 2015: $38,424Net Income 2015: -$4,8872015Revenue 2016: $26,456Expenses 2016: $55,832Net Income 2016: -$29,3762016Revenue 2017: $22,772Expenses 2017: $31,441Net Income 2017: -$8,6692017Revenue 2018: $12,243Expenses 2018: $28,519Net Income 2018: -$16,2762018Revenue 2019: $23,489Expenses 2019: $26,864Net Income 2019: -$3,3752019Revenue 2020: $32,373Expenses 2020: $28,056Net Income 2020: $4,3172020Revenue 2021: $27,869Expenses 2021: $25,746Net Income 2021: $2,1232021Revenue 2022: $36,586Expenses 2022: $26,099Net Income 2022: $10,4872022Revenue 2023: $45,037Expenses 2023: $33,878Net Income 2023: $11,1592023Revenue 2024: $45,443Expenses 2024: $36,822Net Income 2024: $8,6212024Revenue 2025: $50,740Expenses 2025: $40,777Net Income 2025: $9,9632025

Highlighted filing

2025

Revenue$50,740
Expenses$40,777
Net Income$9,963
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$184,735
Liabilities
-
Net assets
$184,735
Revenue
$50,740
Expenses
$40,777
Net income
$9,963
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.85$1.85$0.51$0.41$0.10
2024Summary only. Only limited summary data is available for this year.$1.75$0.00$0.45$0.37$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$1.66$0.45$0.34$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.55$1.55$0.37$0.26$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$1.45$0.28$0.26$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$1.42$0.32$0.28$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.38$1.38$0.23$0.27$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$1.41$0.12$0.29$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.58$1.58$0.23$0.31$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.01$1.65$0.26$0.56$0.29
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.01$1.95$0.34$0.38$0.05
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.01$2.00$0.54$0.41$0.13
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.01$1.87$0.45$0.56$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.01$1.98$0.53$0.78$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.01$2.22$0.66$1.17$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 11, 2025
Return Version
2024v5.0
Gross Receipts
$50,740
Mission and Program Overview

Mission

Law enforcement training and education

Program Services

DescriptionGrantsExpenses
PROVIDING BURIAL BENEFITS FOR LAW ENFORCEMENT OFFICERS, MAKING DONATIONS TO LAW ENFORCEMENT TRAINING, AND SPONSORING AN ANNUAL LAW ENFORCEMENT SEMINAR.-$19,381
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JENNIFER LUPER-LARKExecutive Se-$15,600-$15,600
DAVID MILLERPresident-$0--
CHRIS LAU1st Vice-Pre-$0--
BRUCE SAHLI2nd Vice-Pre-$0--
JOHN WOLLMAN2nd Vice-Pre-$0--
Filing and Contact Details

Filer

Filer Name
South Dakota Peace Officers Assoc
EIN
46-0211937
Phone
9182326703
Address
1335 RIVERVIEW DR, HURON, SD 57350

Signing Officer

Name
Jennifer Luper-lark
Title
Executive Secretary
Phone
9182326703
Signed
2025-06-11
Discuss with paid preparer
Yes

Preparer

Firm
Elo Prof LLC
Address
PO BOX 951, HURON, SD 57350
Preparer
Brandon R Telkamp CPA
Phone
6053528573
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Periodical advertising 660 miscellaneous income 173 total 833”

Form 990-ez, Part I, Line 16

“Expenses office supplies 86 conferences 19,381 awards 3,249 taxes 956 transaction fees 1,496 misc expense 9 total 25,177”

Form 990-ez, Part II, Line 24

“7,680 7,680 less accumulated depreciation 7,680 7,680 total 0 0”

Raw XML Appendix107 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JENNIFER LUPER-LARK
IRS990EZ/BooksInCareOfDetail/PhoneNum09182326703
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0647 SIMMONS AVE SE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HURON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057350
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0174772
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0184735
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt038373
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt09963
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0174772
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0184735
IRS990EZ/GrossReceiptsAmt050740
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt099
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0174772
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0184735
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0174772
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0184735
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt415600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRIS LAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRUCE SAHLI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN WOLLMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JENNIFER LUPER-LARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE-PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE-PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt32ND VICE-PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE SE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt025177
IRS990EZ/OtherRevenueTotalAmt0833
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LAW ENFORCEMENT TRAINING AND EDUCATION
IRS990EZ/ProgramServiceRevenueAmt011435
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING BURIAL BENEFITS FOR LAW ENFORCEMENT OFFICERS, MAKING DONATIONS TO LAW ENFORCEMENT TRAINING, AND SPONSORING AN ANNUAL LAW ENFORCEMENT SEMINAR.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019381
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt015600
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt040777
IRS990EZ/TotalProgramServiceExpensesAmt019381
IRS990EZ/TotalRevenueAmt050740
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SOUTHDAKOTAPOA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PERIODICAL ADVERTISING 660 MISCELLANEOUS INCOME 173 TOTAL 833
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE SUPPLIES 86 CONFERENCES 19,381 AWARDS 3,249 TAXES 956 TRANSACTION FEES 1,496 MISC EXPENSE 9 TOTAL 25,177
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27,680 7,680 LESS ACCUMULATED DEPRECIATION 7,680 7,680 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER LUPER-LARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09182326703
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH DAKOTA PEACE OFFICERS ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0460211937
ReturnHeader/Filer/PhoneNum09182326703
ReturnHeader/Filer/USAddress/AddressLine1Txt01335 RIVERVIEW DR
ReturnHeader/Filer/USAddress/CityNm0HURON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057350
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460434947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELO PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 951
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057350
ReturnHeader/PreparerPersonGrp/PhoneNum06053528573
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDON R TELKAMP CPA
ReturnHeader/ReturnTs02025-06-16T14:23:31-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.