Civic Intelligence

Associated School Boards of South Dakota Inc

990 • Fiscal year 2017 • EIN 46-0242298

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 10, 2017

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

58th percentile

0.15x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.34x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

67th percentile

10%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$143,041

Higher top officer pay than 82% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

45th percentile

1.7%

Faster asset growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.7%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$4,278,557

Flat from 2017

Net Assets

Flat

$3,624,187

Flat from 2017

Liabilities

Flat

$654,370

Flat from 2017

Revenue

Flat

$1,950,249

Flat from 2017

Expenses

Flat

$1,747,374

Flat from 2017

Net Income

Flat

$202,875

Flat from 2017

Historical Trend

Balance Sheet Trend

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 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

2017

Assets$4,278,557
Liabilities$654,370
Net Assets$3,624,187

Operations Trend

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 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

2017

Revenue$1,950,249
Expenses$1,747,374
Net Income$202,875
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 10, 2017
Return Version
2016v3.0
Gross Receipts
$2,022,293
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$2,626,847$2,777,297▲ $150,450
Land, Buildings, and Equipment, Net$1,137,022$1,088,959▼ $48,063
Other Notes and Loans Receivable, Net$365,947$331,532▼ $34,415
Prepaid Expenses and Deferred Charges$21,113$30,662▲ $9,549
Accounts Receivable$19,416$14,641▼ $4,775
Cash and Non-Interest-Bearing Accounts$7,187$8,368▲ $1,181
Total Assets$4,206,839$4,278,557▲ $71,718
Other Assets Total$29,307$27,098▼ $2,209
Liabilities
Mortgage Notes Payable Secured by Investment Property$646,196$512,152▼ $134,044
Deferred Revenue$88,800$108,748▲ $19,948
Accounts Payable and Accrued Expenses$50,531$33,470▼ $17,061
Total Liabilities$785,527$654,370▼ $131,157
Net Assets / Fund Balance
Unrestricted Net Assets$3,421,312$3,624,187▲ $202,875
Total Net Assets Fund Balance$3,421,312$3,624,187▲ $202,875
Total Liabilities and Net Assets / Fund Balance$4,206,839$4,278,557▲ $71,718

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$769,693$643,949$1,413,642
Land$276,334-$276,334
Equipment$42,932$150,390$193,322
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade PoganyExecutive DiFT$122,745$20,296$143,041
Matthew FlettChief FinancFT$91,211$5,714$96,925
Anita PetersonPresident--$2,400$2,400
Eric StroederPast Preside--$2,250$2,250
Todd ThoelkeVice Preside--$2,250$2,250
Denise LutkemeierDirector--$1,275$1,275
Tom Farrell2nd Vice Pre--$1,200$1,200
Duane AlmDirector--$1,050$1,050
Susan HumistonDirector--$900$900
Orson WardDirector--$675$675
Bryan BauerDirector--$600$600
Debbe KoeneckeDirector--$600$600
Kathryn GreenewayDirector--$525$525
Neil PutnamDirector--$525$525
Pamela HaukaasDirector--$525$525
Alan Van RulerDirector--$450$450
Rick OlsonDirector--$450$450
Steve KubikDirector--$300$300
Melissa WhippleDirector--$225$225

Board Members and Trustees

NameTitle
Ron RiherdDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$315,608
Program Service Revenue
$1,615,602
Investment Income
$6,158
Other Revenue
$12,881
Change in Net Assets
$202,875

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,022,293
Revenue Not Reported on Financial Statements
$-72,044
Other Revenue Adjustments
$-72,044
Total Revenue per Audited Statements
$2,022,293
Total Revenue per Form 990
$1,950,249
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,010,686
Other Expenses$736,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$323,005$150,168-$473,173
Current Officers, Directors, Trustees, and Key Employees$129,829$100,775-$230,604
Other Employee Benefits$132,376$83,577-$215,953
Fees for Services Other$153,911$60,366-$214,277
Travel$35,089$73,504-$108,593
Payroll Taxes$38,739$21,322-$60,061
Occupancy$21,983$31,265-$53,248
Office Expenses$3,558$31,268-$34,826
Pension Plan Contributions$19,482$11,413-$30,895
Depreciation Depletion-$28,359-$28,359
All Other Expenses$13,425$12,592-$26,017
Insurance$11,295$7,999-$19,294
Other Expenses$17,896$766-$18,662
Interest-$11,743-$11,743
Fees for Services Accounting-$10,384-$10,384
Advertising$950$300-$1,250
Total Functional Expenses$1,066,672$680,702$0$1,747,374

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,819,418
Expenses per Audited Statements$1,747,374
Total Expenses per Form 990$1,747,374
Expenses Not Reported on Form 990$72,044
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
2017-10-10
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 63,139 60,366 0 professional/consultant 90,772 0 0 total 153,911 60,366 0

Form 990, Part XI, Line 9

Rental expenses 72,044 rental expenses -72,044

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 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 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 association's non-taxable status is not expected to have a material effect on the associations financial position or results of operations. The association has filed tax returns for unrelated business income which resulted in taxes paid of 1,786 and 974 during the years ended june 30, 2017 and 2016, respectively, and have been included in the financial statements. The expense has been included in support function expenses. The association is no longer subject to u.s. Federal, state or local income tax examinations by tax authorities for years before june 30, 2014

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

RENTAL EXPENSES -72,044

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

RENTAL EXPENSES 72,044

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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/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18122745
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1991211
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF FINANC
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02022293
IRS990/GrossRentsGrp/RealAmt084925
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07999
IRS990/InsuranceGrp/ProgramServicesAmt011295
IRS990/InsuranceGrp/TotalAmt019294
IRS990/InterestGrp/ManagementAndGeneralAmt011743
IRS990/InterestGrp/TotalAmt011743
IRS990/InvestmentIncomeGrp/ExclusionAmt06158
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06158
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0794339
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01137022
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01088959
IRS990/LandBldgEquipCostOrOtherBssAmt01883298
IRS990/LegalDomicileStateCd0SD
IRS990/LessRentalExpensesGrp/RealAmt072044
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0315608
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ASBSD ADVANCES PUBLIC EDUCATION BY EMPOWERING LOCAL SCHOOL BOARD LEADERS AND ADVOCATING FOR A THRIVING PUBLIC EDUCATION SYSTEM.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0646196
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0512152
IRS990/NetAssetsOrFundBalancesBOYAmt03421312
IRS990/NetAssetsOrFundBalancesEOYAmt03624187
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt012881
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt012881
IRS990/NetUnrelatedBusTxblIncmAmt012150
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt031265
IRS990/OccupancyGrp/ProgramServicesAmt021983
IRS990/OccupancyGrp/TotalAmt053248
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt031268
IRS990/OfficeExpensesGrp/ProgramServicesAmt03558
IRS990/OfficeExpensesGrp/TotalAmt034826
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt029307
IRS990/OtherAssetsTotalGrp/EOYAmt027098
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt083577
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0132376
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0215953
IRS990/OtherExpensesGrp/Desc0PAID TO OTHER ORGANIZATIO
IRS990/OtherExpensesGrp/Desc1FOOD PURCHASES
IRS990/OtherExpensesGrp/Desc2DUES AND FEES
IRS990/OtherExpensesGrp/Desc3PRINTING AND BINDING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06547
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt138354
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2766
IRS990/OtherExpensesGrp/ProgramServicesAmt0108235
IRS990/OtherExpensesGrp/ProgramServicesAmt148613
IRS990/OtherExpensesGrp/ProgramServicesAmt28286
IRS990/OtherExpensesGrp/ProgramServicesAmt317896
IRS990/OtherExpensesGrp/TotalAmt0108235
IRS990/OtherExpensesGrp/TotalAmt155160
IRS990/OtherExpensesGrp/TotalAmt246640
IRS990/OtherExpensesGrp/TotalAmt318662
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0150168
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0323005
IRS990/OtherSalariesAndWagesGrp/TotalAmt0473173
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0365947
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0331532
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021322
IRS990/PayrollTaxesGrp/ProgramServicesAmt038739
IRS990/PayrollTaxesGrp/TotalAmt060061
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011413
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019482
IRS990/PensionPlanContributionsGrp/TotalAmt030895
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021113
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030662
IRS990/PrincipalOfficerNm0WADE POGANY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc4SERVICES PROVIDED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01261020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1125090
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2110259
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt368840
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt437243
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01261020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1125090
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2110259
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt368840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt437243
IRS990/ProgSrvcAccomActy2Grp/Desc0ADMINISTER THE ASB WORKER'S COMPENSATION FUND RISK POOL, THE ASB HEALTH FUND RISK POOL AND THE ASB PROPERTY AND LIABILITY FUND RISK POOL FOR MEMBER SCHOOL DISTRICTS IN THE STATES OF SOUTH DAKOTA AND WYOMING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0407526
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01261517
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0314995
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05387
IRS990/PYOtherExpensesAmt0762891
IRS990/PYOtherRevenueAmt04731
IRS990/PYProgramServiceRevenueAmt01612299
IRS990/PYRevenuesLessExpensesAmt0198428
IRS990/PYSalariesCompEmpBnftPaidAmt0976093
IRS990/PYTotalExpensesAmt01738984
IRS990/PYTotalRevenueAmt01937412
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0202875
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt012881
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0354085
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02626847
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02777297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0315608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0314995
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0308916
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0285931
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0281152
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01506602
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt089338
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt089008
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt091054
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0439250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01602452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01602624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01878652
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01666432
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01767271
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08517431
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt084925
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt084925

Document Assets

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Filings

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
2017Detailed filing. Detailed filing data is available for this year.$4.28$0.65$3.62$1.95$1.75$0.20
2017Summary only. Only limited summary data is available for this year.$4.28$0.65$3.62$1.95$1.75$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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