Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
990 • Fiscal year 2018 • EIN 46-0242298
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 7.4% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Flat$4,050,945
Flat from 2018
Net Assets
Flat$3,897,698
Flat from 2018
Liabilities
Flat$153,247
Flat from 2018
Revenue
Flat$2,101,328
Flat from 2018
Expenses
Flat$1,867,958
Flat from 2018
Net Income
Flat$233,370
Flat from 2018
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | - | $1,315,148 | - |
| Savings and Temporary Cash Investments | $2,777,297 | $1,294,490 | ▼ $1,482,807 |
| Land, Buildings, and Equipment, Net | $1,088,959 | $1,112,455 | ▲ $23,496 |
| Other Notes and Loans Receivable, Net | $331,532 | $295,554 | ▼ $35,978 |
| Accounts Receivable | $14,641 | $12,827 | ▼ $1,814 |
| Prepaid Expenses and Deferred Charges | $30,662 | $10,837 | ▼ $19,825 |
| Cash and Non-Interest-Bearing Accounts | $8,368 | $8,553 | ▲ $185 |
| Total Assets | $4,278,557 | $4,050,945 | ▼ $227,612 |
| Other Assets Total | $27,098 | $1,081 | ▼ $26,017 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $512,152 | - | - |
| Deferred Revenue | $108,748 | $107,615 | ▼ $1,133 |
| Accounts Payable and Accrued Expenses | $33,470 | $45,632 | ▲ $12,162 |
| Total Liabilities | $654,370 | $153,247 | ▼ $501,123 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,624,187 | $3,897,698 | ▲ $273,511 |
| Total Net Assets Fund Balance | $3,624,187 | $3,897,698 | ▲ $273,511 |
| Total Liabilities and Net Assets / Fund Balance | $4,278,557 | $4,050,945 | ▼ $227,612 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $733,437 | $680,205 | $1,413,642 |
| Land | $276,334 | - | $276,334 |
| Equipment | $47,684 | $119,030 | $166,714 |
| Other Land Buildings | $55,000 | $31,500 | $86,500 |
| Other Securities | $1,315,148 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Wade Pogany | Executive Di | FT | $131,140 | $24,125 | $155,265 |
| Wade Pogany | Executive Director | - | $131,140 | $24,125 | $155,265 |
| Matthew Flett | Chief Financ | FT | $99,549 | $6,608 | $106,157 |
| Anita Peterson | Past Preside | - | - | $2,475 | $2,475 |
| Tom Farrell | 1st Vice Pre | - | - | $2,025 | $2,025 |
| Todd Thoelke | President | - | - | $1,650 | $1,650 |
| Eric Stroeder | Director | - | - | $1,425 | $1,425 |
| Denise Lutkemeier | 2nd Vice Pre | - | - | $1,350 | $1,350 |
| Duane Alm | Director | - | - | $975 | $975 |
| Debbe Koenecke | Director | - | - | $675 | $675 |
| Susan Humiston | Director | - | - | $675 | $675 |
| Bryan Bauer | Director | - | - | $450 | $450 |
| Kathryn Greeneway | Director | - | - | $450 | $450 |
| Pamela Haukaas | Director | - | - | $450 | $450 |
| Ron Riherd | Director | - | - | $450 | $450 |
| Rick Olson | Director | - | - | $375 | $375 |
| Melissa Whipple | Director | - | - | $300 | $300 |
| Orson Ward | Director | - | - | $225 | $225 |
| Neil Putnam | Director | - | - | $150 | $150 |
| Steve Kubik | Director | - | - | $150 | $150 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,091,626 |
| Other Expenses | $776,332 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $332,175 | $153,477 | - | $485,652 |
| Current Officers, Directors, Trustees, and Key Employees | $151,147 | $111,428 | - | $262,575 |
| Other Employee Benefits | $152,556 | $95,172 | - | $247,728 |
| Fees for Services Other | $138,672 | $62,999 | - | $201,671 |
| Travel | $38,132 | $83,274 | - | $121,406 |
| Payroll Taxes | $41,284 | $22,486 | - | $63,770 |
| Occupancy | $23,494 | $31,043 | - | $54,537 |
| Office Expenses | $10,348 | $33,092 | - | $43,440 |
| All Other Expenses | $18,069 | $24,516 | - | $42,585 |
| Depreciation Depletion | - | $31,958 | - | $31,958 |
| Pension Plan Contributions | $19,975 | $11,926 | - | $31,901 |
| Other Expenses | $9,533 | $11,816 | - | $11,816 |
| Fees for Services Accounting | - | $10,650 | - | $10,650 |
| Insurance | - | $7,999 | - | $7,999 |
| Fees for Services Legal | $1,993 | $1,538 | - | $3,531 |
| Advertising | $1,150 | $500 | - | $1,650 |
| Interest | - | $342 | - | $342 |
| Total Functional Expenses | $1,125,027 | $742,931 | $0 | $1,867,958 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,939,098 |
| Expenses per Audited Statements | $1,867,958 |
| Total Expenses per Form 990 | $1,867,958 |
| Expenses Not Reported on Form 990 | $71,140 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Members are from the various school boards of south dakota.”
“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.”
“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.”
“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.”
“Executive director's salary is approved by the entire board.”
“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.”
“AVAILABLE UPON REQUEST.”
“Professional/consultant 59,539 62,999 0 professional/consultant 79,133 0 0 total 138,672 62,999 0”
“Rental expenses 71,140 rental expenses -71,140”
“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 income from activities that may be considered by tax 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 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. The association has filed tax returns for unrelated business income which resulted in taxes paid of 7,536 and 1,786 during the years ended june 30, 2018 and 2017, respectively, which have been recognized 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 the year ended june 30, 2015.”
“RENTAL EXPENSES -71,140”
“RENTAL EXPENSES 71,140”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 33470 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 45632 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 14641 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12827 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO RELIEVE THE BURDEN OF GOVERNMENT AND TO DISSEMINATE INFORMATION TO MEMBER SCHOOL BOARDS THROUGH DAY TO DAY CONTACT, PUBLICATIONS, CONVENTIONS, WORKSHOPS AND CONFERENCES. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 500 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1150 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1650 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 24516 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 18069 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 42585 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WADE POGANY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6057732500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 306 E CAPITOL |
| 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/CashNonInterestBearingGrp/BOYAmt | 0 | 8368 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 8553 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 111428 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 151147 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 262575 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 317340 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 43109 |
| IRS990/CYOtherExpensesAmt | 0 | 776332 |
| IRS990/CYOtherRevenueAmt | 0 | 13785 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1727094 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 233370 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1091626 |
| IRS990/CYTotalExpensesAmt | 0 | 1867958 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2101328 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 108748 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 107615 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 31958 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 31958 |
| IRS990/Desc | 0 | PROVIDE REPRESENTATIONS, AND SERVICES SUCH AS TRAINING, SEMINARS, WORKSHOPS, AND PUBLICATIONS TO SCHOOL BOARDS, AND THEIR ADMINISTRATORS, TO FACILITATE THE OPERATION AND MANAGEMENT OF SCHOOLS TO EFFECTUATE A REDUCTION IN THE BURDENS OF GOVERNMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 746346 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10650 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10650 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1538 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1993 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3531 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 62999 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 138672 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 201671 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| 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 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 150 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 975 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 450 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 2025 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 450 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 450 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 675 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 675 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 150 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 1350 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 375 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 2475 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 450 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 1425 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 1650 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 225 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 300 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 24125 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 6608 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NEIL PUTNAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DUANE ALM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRYAN BAUER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TOM FARRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KATHRYN GREENEWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PAMELA HAUKAAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SUSAN HUMISTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DEBBE KOENECKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEVE KUBIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DENISE LUTKEMEIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | RICK OLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ANITA PETERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | RON RIHERD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | ERIC STROEDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | TODD THOELKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | ORSON WARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MELISSA WHIPPLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | WADE POGANY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | MATTHEW FLETT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 131140 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 99549 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | 1ST VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | 2ND VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | CHIEF FINANC |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1977 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4933 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 61323 |
| IRS990/GrossReceiptsAmt | 0 | 2228858 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 84925 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 18 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7999 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7999 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 342 |
| IRS990/InterestGrp/TotalAmt | 0 | 342 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 38176 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 38176 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1315148 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 830735 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1088959 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1112455 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1943190 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 56390 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 71140 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | true |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 317340 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | ASBSD ADVANCES PUBLIC EDUCATION BY EMPOWERING LOCAL SCHOOL BOARD LEADERS AND ADVOCATING FOR A THRIVING PUBLIC EDUCATION SYSTEM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 512152 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3624187 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3897698 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4933 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4933 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 13785 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 13785 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 28896 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 40141 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 31043 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 23494 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 54537 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 33092 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10348 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 43440 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 27098 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1081 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 95172 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 152556 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 247728 |
| IRS990/OtherExpensesGrp/Desc | 0 | PAID TO OTHER ORGANIZATIO |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD PURCHASES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | AMORTIZATION |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6630 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 42085 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 11816 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 138544 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 47955 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9533 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 138544 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 54585 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 51618 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11816 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 153477 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 332175 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 485652 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 331532 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 295554 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 22486 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 41284 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 63770 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 11926 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 19975 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 31901 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 30662 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10837 |
| IRS990/PrincipalOfficerNm | 0 | WADE POGANY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ADMINISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPONSORSHIP |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | REIMBURSED EXPENSES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1246512 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 144124 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 129310 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 72848 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 69950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1246512 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 144124 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 129310 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 72848 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 69950 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ADMINISTER 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/ExpenseAmt | 0 | 378681 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 1316462 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 315608 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 6158 |
| IRS990/PYOtherExpensesAmt | 0 | 736688 |
| IRS990/PYOtherRevenueAmt | 0 | 12881 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1615602 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 202875 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1010686 |
| IRS990/PYTotalExpensesAmt | 0 | 1747374 |
| IRS990/PYTotalRevenueAmt | 0 | 1950249 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 233370 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 13785 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 410632 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2777297 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1294490 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 317340 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 315608 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 314995 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 308916 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 285931 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1542790 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 84925 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 84925 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 84925 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89338 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 89008 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 433121 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1697198 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1602452 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1602624 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1878652 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1666432 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 8447358 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 84925 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 84925 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.