Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Sd Licensed Beverage Dealers And
EIN 46-0215438 • 501(c)6 • Pierre, SD
Profile
To provide licensed beverage holders and gaming establishments with educational programs and government affairs services designed to promote and protect their business.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Balance Sheet
Assets
Up$62,599
Up $12,353 (+25%) from 2023
Liabilities
$500
No earlier filing loaded for comparison.
Net Assets
Up$62,099
Up $11,853 (+24%) from 2023
Revenue
Down$78,606
Down $1,454 (-1.8%) from 2023
Expenses
Down$68,965
Down $3,095 (-4.3%) from 2023
Net Income
Up$9,641
Up $1,641 (+21%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $62,599
- Liabilities
- $500
- Net assets
- $62,099
- Revenue
- $78,606
- Expenses
- $68,965
- Net income
- $9,641
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 24, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $78,606
Mission and Program Overview
Mission
To provide licensed beverage holders with educational programs and government affairs services designed to promote and protect their business.
To provide licensed beverage holders and gaming establishments with educational programs and government affairs services designed to promote and protect their business.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROMOTE THE GENERAL WELFARE AND USEFULNESS OF THE SOUTH DAKOTA RETAIL LIQUOR AND GAMING LICENSES, SECURE UNIFORMITY OF ACTION AND TRADE PRACTICES TOGETHER WITH THE PRACTICAL BENEFITS TO BE DERIVED FROM PERSONAL ACQUAINTANCES OF SUBJECTS OF IMPORTANCE TO THE RETAIL LIQUOR INTEREST IN THE STATE OF SOUTH DAKOTA. | - | - |
| TO ESTABLISH A TRADE ORGANIZATION TO DEAL WITH COMMERCIAL USEAGES, CUSTOMS AND LAWS WHICH AFFECT THE SALE OF LIQUOR AT THE RETAIL LEVEL IN SOUTH DAKOTA. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JASPER DIEGEL | Executive Di | PT | $0 | - | - |
| KIRBY MUILENBERG | President | - | $0 | - | - |
| DON ROSE | Vice Preside | - | $0 | - | - |
| DAN GRIDER JR | Director | - | $0 | - | - |
| SHELLY DAY | Director | - | $0 | - | - |
| MIKE CARRELS | Secretary/Tr | - | $0 | - | - |
| DON LIVESAY JR | Director | - | $0 | - | - |
| TROY ERICKSON | Director | - | $0 | - | - |
| BRYANT SOBERG | Director | - | $0 | - | - |
| JASON DVORAK | Director | - | $0 | - | - |
| DAVE DERSCHAN | Director | - | $0 | - | - |
Political and Lobbying Activity
- In-house lobbying only
- No
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $20,000 |
| Total Nondeductible Lobbying and Political Cost | $20,000 |
Filing and Contact Details
Filer
- Filer Name
- Sd Licensed Beverage Dealers and
- EIN
- 46-0215438
- Phone
- 6059298869
- Address
- PO BOX 522, PIERRE, SD 57501
Signing Officer
- Name
- Jasper Diegel
- Title
- Executive Director
- Phone
- 6059298869
- Signed
- 2025-07-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Clausen & Rice Inc
- Address
- 430 W SIOUX AVE, PIERRE, SD 57501-2445
- Preparer
- Amber M Mason CPA
- Phone
- 6052248866
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Sponsorships 8,500 interest & dividend 362 misc 151 total 9,013”
Form 990-ez, Part I, Line 16
“Expenses office 320 conferences/meetings 2,545 abl dues 2,095 sales tax 1,893 telephone 480 web page 1,910 misc. Expenses 192 total 9,435”
Form 990-ez, Part I, Line 20
“Unrealized gains on investments 2,212”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 500”
Form 990-ez, Part III
“To provide licensed beverage holders and gaming establishments with educational programs and government affairs services designed to promote and protect their business.”
Form 990-ez, Part III, Line 28
“To promote the general welfare and usefulness of the south dakota retail liquor and gaming licenses, secure uniformity of action and trade practices together with the practical benefits to be derived from personal acquaintances of subjects of importance to the retail liquor interest in the state of south dakota.”
Raw XML Appendix147 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JASPER DIEGEL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6059298869 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 522 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PIERRE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57501 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 50246 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 62599 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 9641 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 59471 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 50246 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 62599 |
| IRS990EZ/GrossReceiptsAmt | 0 | 78606 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 69225 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 50246 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 62099 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 50246 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 62099 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JASPER DIEGEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KIRBY MUILENBERG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DON ROSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DAN GRIDER JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | SHELLY DAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MIKE CARRELS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DON LIVESAY JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | TROY ERICKSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | BRYANT SOBERG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JASON DVORAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | DAVE DERSCHAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2212 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 9435 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 9013 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE LICENSED BEVERAGE HOLDERS AND GAMING ESTABLISHMENTS WITH EDUCATIONAL PROGRAMS AND GOVERNMENT AFFAIRS SERVICES DESIGNED TO PROMOTE AND PROTECT THEIR BUSINESS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 59 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 368 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROMOTE THE GENERAL WELFARE AND USEFULNESS OF THE SOUTH DAKOTA RETAIL LIQUOR AND GAMING LICENSES, SECURE UNIFORMITY OF ACTION AND TRADE PRACTICES TOGETHER WITH THE PRACTICAL BENEFITS TO BE DERIVED FROM PERSONAL ACQUAINTANCES OF SUBJECTS OF IMPORTANCE TO THE RETAIL LIQUOR INTEREST IN THE STATE OF SOUTH DAKOTA. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | TO ESTABLISH A TRADE ORGANIZATION TO DEAL WITH COMMERCIAL USEAGES, CUSTOMS AND LAWS WHICH AFFECT THE SALE OF LIQUOR AT THE RETAIL LEVEL IN SOUTH DAKOTA. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 500 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 68965 |
| IRS990EZ/TotalRevenueAmt | 0 | 78606 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SDLIQUORANDGAMING.COM |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 20768 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 69225 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 20000 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 20000 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/TaxableAmt | 0 | -768 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SPONSORSHIPS 8,500 INTEREST & DIVIDEND 362 MISC 151 TOTAL 9,013 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE 320 CONFERENCES/MEETINGS 2,545 ABL DUES 2,095 SALES TAX 1,893 TELEPHONE 480 WEB PAGE 1,910 MISC. EXPENSES 192 TOTAL 9,435 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UNREALIZED GAINS ON INVESTMENTS 2,212 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO PROVIDE LICENSED BEVERAGE HOLDERS AND GAMING ESTABLISHMENTS WITH EDUCATIONAL PROGRAMS AND GOVERNMENT AFFAIRS SERVICES DESIGNED TO PROMOTE AND PROTECT THEIR BUSINESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO PROMOTE THE GENERAL WELFARE AND USEFULNESS OF THE SOUTH DAKOTA RETAIL LIQUOR AND GAMING LICENSES, SECURE UNIFORMITY OF ACTION AND TRADE PRACTICES TOGETHER WITH THE PRACTICAL BENEFITS TO BE DERIVED FROM PERSONAL ACQUAINTANCES OF SUBJECTS OF IMPORTANCE TO THE RETAIL LIQUOR INTEREST IN THE STATE OF SOUTH DAKOTA. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASPER DIEGEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6059298869 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SD LICENSED BEVERAGE DEALERS AND |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | GAMING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SDLI |
| ReturnHeader/Filer/EIN | 0 | 460215438 |
| ReturnHeader/Filer/PhoneNum | 0 | 6059298869 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 522 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PIERRE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57501 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 843750207 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CLAUSEN & RICE INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 430 W SIOUX AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PIERRE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 575012445 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6052248866 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMBER M MASON CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-11T11:50:39-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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