Civic Intelligence

Associated School Boards of South Dakota Inc

990 • Fiscal year 2018 • EIN 46-0242298

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 29, 2018

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

39th percentile

0.04x

Higher debt load relative to assets than 39% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

84th percentile

$155,265

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

23rd percentile

-5.3%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

7.7%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

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

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 2018: $4,050,945Liabilities 2018: $153,247Net Assets 2018: $3,897,6982018Assets 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

2018

Assets$4,050,945
Liabilities$153,247
Net Assets$3,897,698

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 2018: $2,101,328Expenses 2018: $1,867,958Net Income 2018: $233,3702018Revenue 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

2018

Revenue$2,101,328
Expenses$1,867,958
Net Income$233,370
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 29, 2018
Return Version
2017v2.3
Gross Receipts
$2,228,858
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
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade PoganyExecutive DiFT$131,140$24,125$155,265
Wade PoganyExecutive Director-$131,140$24,125$155,265
Matthew FlettChief FinancFT$99,549$6,608$106,157
Anita PetersonPast Preside--$2,475$2,475
Tom Farrell1st Vice Pre--$2,025$2,025
Todd ThoelkePresident--$1,650$1,650
Eric StroederDirector--$1,425$1,425
Denise Lutkemeier2nd Vice Pre--$1,350$1,350
Duane AlmDirector--$975$975
Debbe KoeneckeDirector--$675$675
Susan HumistonDirector--$675$675
Bryan BauerDirector--$450$450
Kathryn GreenewayDirector--$450$450
Pamela HaukaasDirector--$450$450
Ron RiherdDirector--$450$450
Rick OlsonDirector--$375$375
Melissa WhippleDirector--$300$300
Orson WardDirector--$225$225
Neil PutnamDirector--$150$150
Steve KubikDirector--$150$150
Revenue and Support

Revenue Composition

Contributions and Grants
$317,340
Program Service Revenue
$1,727,094
Investment Income
$43,109
Other Revenue
$13,785
Change in Net Assets
$233,370

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,172,468
Revenue Not Reported on Financial Statements
$-71,140
Revenue Not Reported on Form 990
$40,141
Other Revenue Adjustments
$-71,140
Total Revenue per Audited Statements
$2,212,609
Total Revenue per Form 990
$2,101,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
2018-10-29
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
12

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 59,539 62,999 0 professional/consultant 79,133 0 0 total 138,672 62,999 0

Form 990, Part XI, Line 9

Rental expenses 71,140 rental expenses -71,140

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 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.

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

RENTAL EXPENSES -71,140

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

RENTAL EXPENSES 71,140

Raw XML AppendixShowing 400 of 622 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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/ReportableCompFromOrgAmt17131140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1899549
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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt92ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHIEF FINANC
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt04933
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt061323
IRS990/GrossReceiptsAmt02228858
IRS990/GrossRentsGrp/RealAmt084925
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07999
IRS990/InsuranceGrp/TotalAmt07999
IRS990/InterestGrp/ManagementAndGeneralAmt0342
IRS990/InterestGrp/TotalAmt0342
IRS990/InvestmentIncomeGrp/ExclusionAmt038176
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt038176
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01315148
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0830735
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01088959
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01112455
IRS990/LandBldgEquipCostOrOtherBssAmt01943190
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt056390
IRS990/LessRentalExpensesGrp/RealAmt071140
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0317340
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/BOYAmt0512152
IRS990/NetAssetsOrFundBalancesBOYAmt03624187
IRS990/NetAssetsOrFundBalancesEOYAmt03897698
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt04933
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04933
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt013785
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt013785
IRS990/NetUnrelatedBusTxblIncmAmt028896
IRS990/NetUnrlzdGainsLossesInvstAmt040141
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt031043
IRS990/OccupancyGrp/ProgramServicesAmt023494
IRS990/OccupancyGrp/TotalAmt054537
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033092
IRS990/OfficeExpensesGrp/ProgramServicesAmt010348
IRS990/OfficeExpensesGrp/TotalAmt043440
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt027098
IRS990/OtherAssetsTotalGrp/EOYAmt01081
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt095172
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0152556
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0247728
IRS990/OtherExpensesGrp/Desc0PAID TO OTHER ORGANIZATIO
IRS990/OtherExpensesGrp/Desc1FOOD PURCHASES
IRS990/OtherExpensesGrp/Desc2DUES AND FEES
IRS990/OtherExpensesGrp/Desc3AMORTIZATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06630
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt142085
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt211816
IRS990/OtherExpensesGrp/ProgramServicesAmt0138544
IRS990/OtherExpensesGrp/ProgramServicesAmt147955
IRS990/OtherExpensesGrp/ProgramServicesAmt29533
IRS990/OtherExpensesGrp/TotalAmt0138544
IRS990/OtherExpensesGrp/TotalAmt154585
IRS990/OtherExpensesGrp/TotalAmt251618
IRS990/OtherExpensesGrp/TotalAmt311816
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0153477
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0332175
IRS990/OtherSalariesAndWagesGrp/TotalAmt0485652
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0331532
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0295554
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022486
IRS990/PayrollTaxesGrp/ProgramServicesAmt041284
IRS990/PayrollTaxesGrp/TotalAmt063770
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011926
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019975
IRS990/PensionPlanContributionsGrp/TotalAmt031901
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030662
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010837
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/Desc1SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/Desc2REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc4REIMBURSED EXPENSES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01246512
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1144124
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2129310
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt372848
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt469950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01246512
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1144124
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2129310
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt372848
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt469950
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/ExpenseAmt0378681
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01316462
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0315608
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06158
IRS990/PYOtherExpensesAmt0736688
IRS990/PYOtherRevenueAmt012881
IRS990/PYProgramServiceRevenueAmt01615602
IRS990/PYRevenuesLessExpensesAmt0202875
IRS990/PYSalariesCompEmpBnftPaidAmt01010686
IRS990/PYTotalExpensesAmt01747374
IRS990/PYTotalRevenueAmt01950249
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0233370
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt013785
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0410632
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02777297
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01294490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0317340
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0315608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0314995
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0308916
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0285931
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01542790
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt089338
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt089008
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0433121
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01697198
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01602452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01602624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01878652
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01666432
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08447358
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
2018Detailed filing. Detailed filing data is available for this year.$4.05$0.15$3.90$2.10$1.87$0.23
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
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