Civic Intelligence

Associated School Boards of South Dakota Inc

990 • Fiscal year 2021 • EIN 46-0242298

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 03, 2021

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

25th percentile

0.02x

Higher debt load relative to assets than 25% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

27th percentile

0.05x

Higher debt load relative to revenue than 27% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

62nd percentile

20%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$181,547

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

65th percentile

17%

Faster asset growth than 65% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-5.7%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets25th percentile

Assets

Flat

$5,403,466

Flat from 2021

Net Assets

Flat

$5,293,112

Flat from 2021

Liabilities

Flat

$110,354

Flat from 2021

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin62nd percentile

Revenue

Flat

$2,090,632

Flat from 2021

Expenses

Flat

$1,680,459

Flat from 2021

Net Income

Flat

$410,173

Flat from 2021

Historical Trend

Balance Sheet Trend

Asset Growth65th 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 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

2021

Assets$5,403,466
Liabilities$110,354
Net Assets$5,293,112
Open 2021 Filing

Operations Trend

Revenue Growth23rd 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 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

2021

Revenue$2,090,632
Expenses$1,680,459
Net Income$410,173
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 3, 2021
Return Version
2020v4.0
Gross Receipts
$2,373,973
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$2,035,379$2,600,690▲ $565,311
Land, Buildings, and Equipment, Net$1,049,019$2,094,086▲ $1,045,067
Savings and Temporary Cash Investments$1,151,744$680,980▼ $470,764
Other Notes and Loans Receivable, Net$218,651--
Cash and Non-Interest-Bearing Accounts$11,818$12,299▲ $481
Prepaid Expenses and Deferred Charges$22,153$4,558▼ $17,595
Accounts Receivable$133,420$4,331▼ $129,089
Total Assets$4,622,984$5,403,466▲ $780,482
Other Assets Total$800$6,522▲ $5,722
Liabilities
Deferred Revenue$36,214$76,638▲ $40,424
Accounts Payable and Accrued Expenses$150,274$33,716▼ $116,558
Total Liabilities$186,488$110,354▼ $76,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,436,496$5,293,112▲ $856,616
Total Net Assets Fund Balance$4,436,496$5,293,112▲ $856,616
Total Liabilities and Net Assets / Fund Balance$4,622,984$5,403,466▲ $780,482

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,779,921$808,032$2,587,953
Land$276,334-$276,334
Equipment$22,275$143,356$165,631
Other Land Buildings$15,556$70,944$86,500
Other Securities$2,600,690--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade PoganyExecutive DiFT$153,105$28,442$181,547
Wade PoganyExecutive Director-$153,105$28,442$181,547
Holly NagelChief FinancFT$113,418$13,840$127,258
Denise LutkemeierPast Preside--$975$975
Eric StroederPresident--$900$900
Tom FarrellDirector--$900$900
Lisa Snedeker1st Vice Pre--$825$825
Duane AlmDirector--$675$675
Susan HumistonDirector--$675$675
Anita PetersonDirector--$600$600
Angela RossDirector--$525$525
Louann Krogman2nd Vice Pre--$525$525
Julie SchwaderDirector--$375$375
Shane T RothDirector--$375$375
Garret BischoffDirector--$300$300
Pamela HaukaasDirector--$300$300
Tanya GrayDirector--$300$300
Todd ThoelkeDirector--$300$300
Ellie C SaxerDirector--$150$150
Steve KubikDirector--$150$150
Curt PochardtDirector--$75$75
Revenue and Support

Revenue Composition

Contributions and Grants
$352,415
Program Service Revenue
$1,565,657
Investment Income
$129,470
Other Revenue
$43,090
Change in Net Assets
$410,173

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,157,110
Revenue Not Reported on Financial Statements
$-66,478
Revenue Not Reported on Form 990
$446,443
Other Revenue Adjustments
$-66,478
Total Revenue per Audited Statements
$2,603,553
Total Revenue per Form 990
$2,090,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$983,189
Other Expenses$697,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$254,827$149,113-$403,940
Fees for Services Other$245,488$71,950-$317,438
Current Officers, Directors, Trustees, and Key Employees$154,928$131,630-$286,558
Other Employee Benefits$115,296$93,356-$208,652
Payroll Taxes$34,855$23,718-$58,573
Office Expenses$9,112$36,903-$46,015
Occupancy$540$36,799-$37,339
Depreciation Depletion-$36,049-$36,049
Travel$10,792$16,886-$27,678
Pension Plan Contributions$14,386$11,080-$25,466
All Other Expenses$8,548$4,554-$13,102
Insurance-$11,664-$11,664
Fees for Services Accounting-$11,635-$11,635
Other Expenses$700$5,860-$6,560
Advertising$724$4,026-$4,750
Fees for Services Legal-$2,175-$2,175
Total Functional Expenses$977,679$702,780$0$1,680,459

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,746,937
Expenses per Audited Statements$1,680,459
Total Expenses per Form 990$1,680,459
Expenses Not Reported on Form 990$66,478
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 35% controlled entity
No
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
2021-11-03
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
14

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 137,865 71,950 0 professional/consultant 107,623 0 0 total 245,488 71,950 0”

Form 990, Part XI, Line 9

“Rental expenses 66,478 rental expenses -66,478”

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 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 authroities have the ability to assess taxes, penalties and interest for any years for which no tax return was filed. In the opionion 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 return for unrelated business income which resulted in taxes paid of 588 and 7,109 during the years ended june 30, 2021 and 2020, 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, 2018.”

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

“RENTAL EXPENSES -66,478”

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

“RENTAL EXPENSES 66,478”

Raw XML AppendixShowing 400 of 624 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/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHIEF FINANC
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt51ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt92ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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IRS990/FormationYr01977
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IRS990/FSAuditedInd0true
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IRS990/GainOrLossGrp/SecuritiesAmt059607
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0276470
IRS990/GrossReceiptsAmt02373973
IRS990/GrossRentsGrp/RealAmt0109568
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IRS990/IncludeFIN48FootnoteInd0true
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IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ManagementAndGeneralAmt011664
IRS990/InsuranceGrp/TotalAmt011664
IRS990/InvestmentIncomeGrp/ExclusionAmt069863
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt069863
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02035379
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02600690
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01022332
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01049019
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02094086
IRS990/LandBldgEquipCostOrOtherBssAmt03116418
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0216863
IRS990/LessRentalExpensesGrp/RealAmt066478
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0352415
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
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IRS990/NetAssetsOrFundBalancesEOYAmt05293112
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt043090
IRS990/NetUnrelatedBusTxblIncmAmt02800
IRS990/NetUnrlzdGainsLossesInvstAmt0446443
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt036799
IRS990/OccupancyGrp/ProgramServicesAmt0540
IRS990/OccupancyGrp/TotalAmt037339
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt036903
IRS990/OfficeExpensesGrp/ProgramServicesAmt09112
IRS990/OfficeExpensesGrp/TotalAmt046015
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0800
IRS990/OtherAssetsTotalGrp/EOYAmt06522
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt093356
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0115296
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0208652
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IRS990/OtherExpensesGrp/Desc1DUES AND FEES
IRS990/OtherExpensesGrp/Desc2COMMUNICATION
IRS990/OtherExpensesGrp/Desc3FOOD PURCHASES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt046408
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18974
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25860
IRS990/OtherExpensesGrp/ProgramServicesAmt0112816
IRS990/OtherExpensesGrp/ProgramServicesAmt110067
IRS990/OtherExpensesGrp/ProgramServicesAmt24600
IRS990/OtherExpensesGrp/ProgramServicesAmt3700
IRS990/OtherExpensesGrp/TotalAmt0112816
IRS990/OtherExpensesGrp/TotalAmt156475
IRS990/OtherExpensesGrp/TotalAmt213574
IRS990/OtherExpensesGrp/TotalAmt36560
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0149113
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0254827
IRS990/OtherSalariesAndWagesGrp/TotalAmt0403940
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0218651
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023718
IRS990/PayrollTaxesGrp/ProgramServicesAmt034855
IRS990/PayrollTaxesGrp/TotalAmt058573
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011080
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014386
IRS990/PensionPlanContributionsGrp/TotalAmt025466
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022153
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04558
IRS990/PrincipalOfficerNm0WADE POGANY
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IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
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IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/Desc2REIMBURSED EXPENSES
IRS990/ProgramServiceRevenueGrp/Desc3REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01211401
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1130881
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt292750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt365425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt431028
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01211401
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1130881
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt292750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt365425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt431028
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.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01304151
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IRS990/PYProgramServiceRevenueAmt01788110
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IRS990/PYSalariesCompEmpBnftPaidAmt01111233
IRS990/PYTotalExpensesAmt01894545
IRS990/PYTotalRevenueAmt02217852
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0410173
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt043090
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0339515
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0317340
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0579890

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,403,466
Liabilities
$110,354
Net assets
$5,293,112
Revenue
$2,090,632
Expenses
$1,680,459
Net income
$410,173
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
2021Detailed filing. Detailed filing data is available for this year.$5.40$0.11$5.29$2.09$1.68$0.41
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
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