Civic Intelligence

Associated School Boards of South Dakota Inc

990 • Fiscal year 2023 • EIN 46-0242298

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 07, 2023

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

24th percentile

0.02x

Higher debt load relative to assets than 24% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

24th percentile

0.05x

Higher debt load relative to revenue than 24% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

62nd percentile

9.6%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$191,195

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

61st percentile

9.6%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

1.5%

Faster revenue growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$5,874,852

Up $514,869 (+9.6%) from 2022

Net Assets

Up

$5,767,075

Up $525,539 (+10%) from 2022

Liabilities

Down

$107,777

Down $10,670 (-9.0%) from 2022

Revenue

Up

$2,268,351

Up $34,404 (+1.5%) from 2022

Expenses

Up

$2,050,318

Up $148,443 (+7.8%) from 2022

Net Income

Down

$218,033

Down $114,039 (-34%) from 2022

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 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

2023

Assets$5,874,852
Liabilities$107,777
Net Assets$5,767,075

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 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

2023

Revenue$2,268,351
Expenses$2,050,318
Net Income$218,033
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$2,437,001
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$2,273,741$2,385,966▲ $112,225
Land, Buildings, and Equipment, Net$2,072,573$1,999,655▼ $72,918
Savings and Temporary Cash Investments$976,349$1,268,971▲ $292,622
Other Notes and Loans Receivable, Net-$197,348-
Cash and Non-Interest-Bearing Accounts$12,859$19,686▲ $6,827
Prepaid Expenses and Deferred Charges$16,246$2,627▼ $13,619
Accounts Receivable$2,985$599▼ $2,386
Total Assets$5,359,983$5,874,852▲ $514,869
Other Assets Total$5,230--
Liabilities
Deferred Revenue$82,618$72,256▼ $10,362
Accounts Payable and Accrued Expenses$35,829$29,767▼ $6,062
Other Liabilities-$5,754-
Total Liabilities$118,447$107,777▼ $10,670
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,241,536$5,767,075▲ $525,539
Total Net Assets Fund Balance$5,241,536$5,767,075▲ $525,539
Total Liabilities and Net Assets / Fund Balance$5,359,983$5,874,852▲ $514,869

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,707,739$943,756$2,651,495
Land$276,334-$276,334
Equipment$8,668$136,597$145,265
Other Land Buildings$6,914$79,586$86,500
Other Securities$2,385,966--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade PoganyExecutive DiFT$162,866$28,329$191,195
Wade PoganyExecutive Director-$162,866-$162,866
Holly NagelChief FinancFT$121,546$13,835$135,381
Eric StroederPast Preside--$2,325$2,325
Louann Krogman1st Vice Pre--$2,250$2,250
Lisa SnedekerPresident--$1,575$1,575
Garret Bischoff2nd Vice Pre--$1,275$1,275
Anita PetersonDirector--$975$975
Duane AlmDirector--$975$975
Susan HumistonDirector--$675$675
Jamie LindnerDirector--$600$600
Julie SchwaderDirector--$600$600
Pamela HaukaasDirector--$600$600
Shane T RothDirector--$600$600
Ellie C SaxerDirector--$375$375
Robert HonomichlDirector--$300$300
Tanya GrayDirector--$300$300
Marc MurrenDirector--$225$225
Steve KubikDirector--$75$75

Board Members and Trustees

NameTitle
Doug WermedalExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$362,222
Program Service Revenue
$1,748,816
Investment Income
$76,832
Other Revenue
$80,481
Change in Net Assets
$218,033

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,334,403
Revenue Not Reported on Financial Statements
$-66,052
Revenue Not Reported on Form 990
$307,506
Other Revenue Adjustments
$-66,052
Total Revenue per Audited Statements
$2,641,909
Total Revenue per Form 990
$2,268,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,039,195
Other Expenses$1,011,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$265,271$160,233-$425,504
Fees for Services Other$259,218$87,237-$346,455
Current Officers, Directors, Trustees, and Key Employees$149,525$160,263-$309,788
Other Employee Benefits$116,832$96,843-$213,675
Occupancy$22,078$74,525-$96,603
Travel$28,588$65,868-$94,456
Payroll Taxes$35,305$27,047-$62,352
Office Expenses$12,865$46,142-$59,007
Depreciation Depletion-$43,498-$43,498
All Other Expenses$18,220$14,682-$32,902
Pension Plan Contributions$16,578$11,298-$27,876
Insurance-$19,546-$19,546
Other Expenses$4,460$10,640-$15,100
Fees for Services Accounting-$13,254-$13,254
Advertising$670$4,001-$4,671
Total Functional Expenses$1,154,644$895,674$0$2,050,318

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,116,370
Expenses per Audited Statements$2,050,318
Total Expenses per Form 990$2,050,318
Expenses Not Reported on Form 990$66,052
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Taxes Payable$5,754
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
Doug Wermedal
Title
Executive Director
Phone
6057732500
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Wermedal
Formed
1977
Legal Domicile
Sd
Voting Board Members
16
Independent Board Members
16
Employees
11

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 151,058 87,237 0 professional/consultant 108,160 0 0 total 259,218 87,237 0

Form 990, Part XI

The association filed amended forms 941 for the 2nd, 3rd and 4th quarters of 2020 and the 1st and 2nd quarters of 2021 to claim the employee retention credit in the amount of 186,842.

Form 990, Part XI, Line 9

Prior year employee retention credit 186,842 rental expenses 66,052 rental expenses -66,052 total 186,842

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 issues and may issue additional guidance. As a result, at this time there is incertainty 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 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 incurred of 10,984 and 1,292 during the years ended june 30, 2023 and june 30, 2022, respecitively, 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, 2020.

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

Prior year employee retention credit 186,842

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

RENTAL EXPENSES -66,052

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

RENTAL EXPENSES 66,052

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IRS990/Form990PartVIISectionAGrp/PersonNm17STEVE KUBIK
IRS990/Form990PartVIISectionAGrp/PersonNm18DOUG WERMEDAL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHIEF FINANC
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt31ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt52ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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/TitleTxt18EXECUTIVE DI
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IRS990/InvestmentIncomeGrp/ExclusionAmt085429
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt085429
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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02273741
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02385966
IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01159939
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02072573
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IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0102598
IRS990/LessRentalExpensesGrp/RealAmt066052
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt0362222
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.
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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05241536
IRS990/NetAssetsOrFundBalancesEOYAmt05767075
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt080481
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IRS990/NetUnrelatedBusTxblIncmAmt052303
IRS990/NetUnrlzdGainsLossesInvstAmt0120664
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05241536
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IRS990/OccupancyGrp/ManagementAndGeneralAmt074525
IRS990/OccupancyGrp/ProgramServicesAmt022078
IRS990/OccupancyGrp/TotalAmt096603
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt046142
IRS990/OfficeExpensesGrp/ProgramServicesAmt012865
IRS990/OfficeExpensesGrp/TotalAmt059007
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05230
IRS990/OtherChangesInNetAssetsAmt0186842
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt096843
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0116832
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0213675
IRS990/OtherExpensesGrp/Desc0PAID TO OTHER ORGANIZATIO
IRS990/OtherExpensesGrp/Desc1FOOD PURCHASES
IRS990/OtherExpensesGrp/Desc2DUES AND FEES
IRS990/OtherExpensesGrp/Desc3COMMUNICATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014127
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt146470
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt210640
IRS990/OtherExpensesGrp/ProgramServicesAmt0159571
IRS990/OtherExpensesGrp/ProgramServicesAmt155525
IRS990/OtherExpensesGrp/ProgramServicesAmt29938
IRS990/OtherExpensesGrp/ProgramServicesAmt34460
IRS990/OtherExpensesGrp/TotalAmt0159571
IRS990/OtherExpensesGrp/TotalAmt169652
IRS990/OtherExpensesGrp/TotalAmt256408
IRS990/OtherExpensesGrp/TotalAmt315100
IRS990/OtherLiabilitiesGrp/EOYAmt05754
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0160233
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0265271
IRS990/OtherSalariesAndWagesGrp/TotalAmt0425504
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0197348
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027047
IRS990/PayrollTaxesGrp/ProgramServicesAmt035305
IRS990/PayrollTaxesGrp/TotalAmt062352
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011298
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016578
IRS990/PensionPlanContributionsGrp/TotalAmt027876
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016246
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02627
IRS990/PrincipalOfficerNm0DOUG WERMEDAL
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/Desc3REIMBURSED EXPENSES
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01192941
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1180414
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2148040
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt394800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt453114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01192941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1180414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2148040
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt394800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt453114
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/ExpenseAmt0320401
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01288061
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0357143
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt090084
IRS990/PYOtherExpensesAmt0902616
IRS990/PYOtherRevenueAmt080861
IRS990/PYProgramServiceRevenueAmt01705859
IRS990/PYRevenuesLessExpensesAmt0332072
IRS990/PYSalariesCompEmpBnftPaidAmt0999259
IRS990/PYTotalExpensesAmt01901875
IRS990/PYTotalRevenueAmt02233947
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0218033
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt080481
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0460755
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0976349
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01268971
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0357143
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0352415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0343912
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0339515
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01755207
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0231962
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0194368
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0179431
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0145684
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt084925
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0836370
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01695513
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01698709
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01561857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01753260
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01699773
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08409112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0273281

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
2023Detailed filing. Detailed filing data is available for this year.$5.87$0.11$5.77$2.27$2.05$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.12$5.24$2.23$1.90$0.33
2021Summary only. Only limited summary data is available for this year.$5.40$0.11$5.29$2.09$1.68$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.19$4.44$2.22$1.89$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.13$4.13$2.14$1.95$0.18
2018Summary only. Only limited summary data is available for this year.$4.05$0.15$3.90$2.10$1.87$0.23
2017Summary only. Only limited summary data is available for this year.$4.28$0.65$3.62$1.95$1.75$0.20
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • $5M-$10M nonprofits