Civic Intelligence

Associated School Boards of South Dakota Inc

990 • Fiscal year 2016 • EIN 46-0242298

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 14, 2016

Organization ProfileN/A

View Organization Page

PO Box 1059Pierre, SD 57501-1059

(605) 773-2500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.19x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.41x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$142,110

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

53rd percentile

2.2%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$4,206,839

Up $89,659 (+2.2%) from 2015

Net Assets

Up

$3,421,312

Up $198,428 (+6.2%) from 2015

Liabilities

Down

$785,527

Down $108,769 (-12%) from 2015

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin69th percentile

Revenue

Down

$1,937,412

Down $265,989 (-12%) from 2015

Expenses

Down

$1,738,984

Down $129,544 (-6.9%) from 2015

Net Income

Down

$198,428

Down $136,445 (-41%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,708,678Liabilities 2011: $1,346,130Net Assets 2011: $2,362,5482011Assets 2012: $3,901,223Liabilities 2012: $1,250,261Net Assets 2012: $2,650,9622012Assets 2013: $3,987,467Liabilities 2013: $1,128,852Net Assets 2013: $2,858,6152013Assets 2014: $3,900,557Liabilities 2014: $1,012,546Net Assets 2014: $2,888,0112014Assets 2015: $4,117,180Liabilities 2015: $894,296Net Assets 2015: $3,222,8842015Assets 2016: $4,206,839Liabilities 2016: $785,527Net Assets 2016: $3,421,3122016Assets 2017: $4,278,557Liabilities 2017: $654,370Net Assets 2017: $3,624,1872017Assets 2018: $4,050,945Liabilities 2018: $153,247Net Assets 2018: $3,897,6982018Assets 2019: $4,263,008Liabilities 2019: $134,882Net Assets 2019: $4,128,1262019Assets 2020: $4,622,984Liabilities 2020: $186,488Net Assets 2020: $4,436,4962020Assets 2021: $5,403,466Liabilities 2021: $110,354Net Assets 2021: $5,293,1122021Assets 2022: $5,359,983Liabilities 2022: $118,447Net Assets 2022: $5,241,5362022Assets 2023: $5,874,852Liabilities 2023: $107,777Net Assets 2023: $5,767,0752023Assets 2024: $6,283,238Liabilities 2024: $110,604Net Assets 2024: $6,172,6342024Assets 2025: $7,081,385Liabilities 2025: $153,474Net Assets 2025: $6,927,9112025

Highlighted filing

2016

Assets$4,206,839
Liabilities$785,527
Net Assets$3,421,312
Open 2016 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2011: $1,978,550Expenses 2011: $1,732,324Net Income 2011: $246,2262011Expenses 2012: $1,776,8512012Expenses 2013: $1,818,2772013Revenue 2014: $1,950,905Expenses 2014: $1,921,509Net Income 2014: $29,3962014Revenue 2015: $2,203,401Expenses 2015: $1,868,528Net Income 2015: $334,8732015Revenue 2016: $1,937,412Expenses 2016: $1,738,984Net Income 2016: $198,4282016Revenue 2017: $1,950,249Expenses 2017: $1,747,374Net Income 2017: $202,8752017Revenue 2018: $2,101,328Expenses 2018: $1,867,958Net Income 2018: $233,3702018Revenue 2019: $2,136,736Expenses 2019: $1,953,984Net Income 2019: $182,7522019Revenue 2020: $2,217,852Expenses 2020: $1,894,545Net Income 2020: $323,3072020Revenue 2021: $2,090,632Expenses 2021: $1,680,459Net Income 2021: $410,1732021Revenue 2022: $2,233,947Expenses 2022: $1,901,875Net Income 2022: $332,0722022Revenue 2023: $2,268,351Expenses 2023: $2,050,318Net Income 2023: $218,0332023Revenue 2024: $2,234,075Expenses 2024: $2,123,505Net Income 2024: $110,5702024Revenue 2025: $2,463,819Expenses 2025: $1,967,109Net Income 2025: $496,7102025

Highlighted filing

2016

Revenue$1,937,412
Expenses$1,738,984
Net Income$198,428
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$2,017,606
Mission and Program Overview

Mission

Asbsd advances public education by empowering local school board leaders and advocating for a thriving public education system.

To relieve the burden of government and to disseminate information to member school boards through day to day contact, publications, conventions, workshops and conferences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,414,691$2,626,847▲ $212,156
Land, Buildings, and Equipment, Net$1,172,501$1,137,022▼ $35,479
Other Notes and Loans Receivable, Net$398,821$365,947▼ $32,874
Prepaid Expenses and Deferred Charges$18,803$21,113▲ $2,310
Accounts Receivable$102,222$19,416▼ $82,806
Cash and Non-Interest-Bearing Accounts$-21,371$7,187▲ $28,558
Total Assets$4,117,180$4,206,839▲ $89,659
Other Assets Total$31,513$29,307▼ $2,206
Liabilities
Mortgage Notes Payable Secured by Investment Property$774,159$646,196▼ $127,963
Deferred Revenue$91,795$88,800▼ $2,995
Accounts Payable and Accrued Expenses$28,342$50,531▲ $22,189
Total Liabilities$894,296$785,527▼ $108,769
Net Assets / Fund Balance
Unrestricted Net Assets$3,222,884$3,421,312▲ $198,428
Total Net Assets Fund Balance$3,222,884$3,421,312▲ $198,428
Total Liabilities and Net Assets / Fund Balance$4,117,180$4,206,839▲ $89,659

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$805,947$607,695$1,413,642
Land$276,334-$276,334
Equipment$54,741$138,581$193,322
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade PoganyExecutive DiFT$119,263$22,847$142,110
Matthew FlettChief FinancFT$83,500$8,293$91,793
Eric StroederPresident--$2,250$2,250
Denise LutkemeierPast Preside--$2,100$2,100
Anita Peterson1st Vice Pre--$1,650$1,650
Pamela HaukaasDirector--$1,200$1,200
Duane AlmDirector--$975$975
Todd Thoelke2nd Vice Pre--$825$825
Debbe KoeneckeDirector--$600$600
Melissa WhippleDirector--$600$600
Tom FarrellDirector--$600$600
Kathryn GreenewayDirector--$525$525
Bryan BauerDirector--$375$375
Neil PutnamDirector--$375$375
Susan HumistonDirector--$375$375
Jeff NelsenDirector--$300$300
Orson WardDirector--$225$225
Steve KubikDirector--$150$150
Rick OlsonDirector--$75$75

Board Members and Trustees

NameTitle
Alan Van RulerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$314,995
Program Service Revenue
$1,612,299
Investment Income
$5,387
Other Revenue
$4,731
Change in Net Assets
$198,428

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,017,606
Revenue Not Reported on Financial Statements
$-80,194
Other Revenue Adjustments
$-80,194
Total Revenue per Audited Statements
$2,017,606
Total Revenue per Form 990
$1,937,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$976,093
Other Expenses$762,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$315,226$144,490-$459,716
Current Officers, Directors, Trustees, and Key Employees$133,520$90,325-$223,845
Other Employee Benefits$127,436$76,686-$204,122
Fees for Services Other$142,205$59,780-$201,985
Travel$34,164$74,729-$108,893
Occupancy$23,457$35,403-$58,860
Payroll Taxes$38,366$19,976-$58,342
Office Expenses$13,550$40,365-$53,915
Pension Plan Contributions$19,105$10,963-$30,068
Depreciation Depletion-$28,749-$28,749
Insurance$13,930$7,999-$21,929
All Other Expenses$8,797$12,992-$21,789
Other Expenses$17,448$626-$18,074
Interest-$14,449-$14,449
Fees for Services Legal$1,575$11,891-$13,466
Fees for Services Accounting-$12,146-$12,146
Advertising$3,500$300-$3,800
Total Functional Expenses$1,055,292$683,692$0$1,738,984

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,819,178
Expenses per Audited Statements$1,738,984
Total Expenses per Form 990$1,738,984
Expenses Not Reported on Form 990$80,194
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members are from the various school boards of south dakota.”

Form 990, Page 6, Part VI, Line 7A

“The association has 3 categories of membership. Full membership - any school board of any public school district in the state of south dakota may be a member of this association by payment of the annual dues with full voting privileges. Affiliate membership - a governing board other than a public school whic is operating a school program in south dakota upon aproval by the board of directors and payment of dues as set by the board of directors may become an affiliate member of the association. Affiliate members will be entitled to the privileges of other members except for the selection of officers or directors and making constitutional changes. Associate membership - an organization which associates and provides products and services to the school boards and affiliate members may become an associate member of the association. Associate members are entitled to certain publications and communications of the association and payment of dues will be set by the board of directors.”

Form 990, Page 6, Part VI, Line 11B

“Management reviews form 990 prior to filing. Each board member was provided a copy of form 990 to review prior to form 990 being submitted to the irs.”

Form 990, Page 6, Part VI, Line 12C

“Employees, officers, etc. Are required to complete an annual form addressing the association's conflict of interest policy. The executive director reviews these on an annual basis to determine if there are any exceptions to the policy. The association maintains a copy of these on file.”

Form 990, Page 6, Part VI, Line 15A

“Executive director's salary is approved by the entire board.”

Form 990, Page 6, Part VI, Line 15B

“The executive committee, comprised of the board officers, approve overall salary increases for the entire staff. Full board approves annual staff salary increases as a part of the budget approval process.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Associated School Boards of
EIN
46-0242298
Phone
6057732500
Address
PO BOX 1059, PIERRE, SD 57501-1059

Signing Officer

Name
Wade Pogany
Title
Executive Director
Phone
6057732500
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wade Pogany
Formed
1977
Legal Domicile
Sd
Voting Board Members
18
Independent Board Members
18
Employees
13

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 11G

“Professional/consultant 65,817 59,780 0 professional/consultant 76,388 0 0”

Form 990, Part XI, Line 9

“Rental expenses 80,194 rental expenses -80,194”

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, product and services provided by the association 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 association 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 association was granted non-taxable status. The association has 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 not 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 association's non-taxable status is not expected to have a material effect on the association's financial position or results of operations.”

Schedule D, Page 4, Part XI, Line 4B

“RENTAL EXPENSES -80,194”

Schedule D, Page 4, Part XII, Line 2D

“RENTAL EXPENSES 80,194”

Schedule D, Page 4, Part XIII

“Schedule d, part xi, line 4b rental expenses are a reduction of revenue on form 990 rather than an expense as reported on the financial statements.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt121ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt142ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF FINANC
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/PayrollTaxesGrp/ProgramServicesAmt038366
IRS990/PayrollTaxesGrp/TotalAmt058342
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IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATION FEES
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IRS990/ProgramServiceRevenueGrp/Desc2SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc4SERVICES PROVIDED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01264776
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1125405
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt299907
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,206,839
Liabilities
$785,527
Net assets
$3,421,312
Revenue
$1,937,412
Expenses
$1,738,984
Net income
$198,428
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.08$0.15$6.93$2.46$1.97$0.50
2024Summary only. Only limited summary data is available for this year.$6.28$0.11$6.17$2.23$2.12$0.11
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.87$0.11$5.77$2.27$2.05$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.12$5.24$2.23$1.90$0.33
2021Summary only. Only limited summary data is available for this year.$5.40$0.11$5.29$2.09$1.68$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.19$4.44$2.22$1.89$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.13$4.13$2.14$1.95$0.18
2018Summary only. Only limited summary data is available for this year.$4.05$0.15$3.90$2.10$1.87$0.23
2017Summary only. Only limited summary data is available for this year.$4.28$0.65$3.62$1.95$1.75$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.21$0.79$3.42$1.94$1.74$0.20
2015Detailed filing. Detailed filing data is available for this year.$4.12$0.89$3.22$2.20$1.87$0.33
2014Detailed filing. Detailed filing data is available for this year.$3.90$1.01$2.89$1.95$1.92$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$1.13$2.86$1.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$1.25$2.65$1.78
2011Summary only. Only limited summary data is available for this year.$3.71$1.35$2.36$1.98$1.73$0.25