2024-02-26T17:37:42-05:00 2023-07-31 460434947 ELO PROF LLC 118 W 3RD ST YANKTON SD 570784321 990 2022-08-01 460432846 SD CONTINUING LEGAL EDUCATION INC SDCO 6052247554 111 W CAPITOL AVE 1 PIERRE SD 57501 PAUL CREMER EXECUTIVE DIRECTOR 6052247554 2024-02-24 true PAUL CREMER 999009999 true LUCAS H HAUERT CPA P01980092 6056656007 2024-02-24 2022 2023-04-26 12:10:37Z PAUL CREMER 111 W CAPITOL AVE 1 PIERRE SD 57501 486525 false X X 1994 SD TO PROVIDE SUPPORT TO THE STATE BAR OF SOUTH DAKOTA THROUGH AN EDUCATIONAL PROGRAM. 15 15 0 6573 4180 281741 342826 164251 140756 630 2943 0 446622 486525 0 0 97619 110227 0 0 242181 253855 339800 364082 106822 122443 698003 1024001 220043 424656 477960 599345 TO PROVIDE SUPPORT TO THE STATE BAR OF SOUTH DAKOTA, AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) THROUGH AN EDUCATIONAL PROGRAM. false false 159174 140756 PURPOSE OF THE CORPORATION IS TO PROVIDE SUPPORT TO THE STATE BAR OF SOUTH DAKOTA, AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(6), THROUGH AN EDUCATIONAL PROGRAM. 159174 true false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false true false true 1 0 true 0 true true false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true true false false X PAUL CREMER 6052247554 111 W CAPITOL AVE 1 PIERRE SD 57501 ANDREW L FERGEL PAST EXEC DI 40.00 X 0 146253 21525 JUSTIN L BELL DIRECTOR 2.00 X 0 0 0 STEVEN BLAIR DIRECTOR 2.00 X 0 0 0 HEATHER LAMMERS BOGARD PRESIDENT 2.00 X X 0 0 0 JULIE DVORAK PRESIDENT EL 2.00 X X 0 0 0 HON FRANCY E FORAL DIRECTOR 2.00 X 0 0 0 RORY KING DIRECTOR 2.00 X 0 0 0 KIMBERLY R KINNEY DIRECTOR 2.00 X 0 0 0 TYLER P MATSON DIRECTOR 2.00 X 0 0 0 GERALD M MCCABE DIRECTOR 2.00 X 0 0 0 NICHOLAS G MOSER DIRECTOR 2.00 X 0 0 0 AMBER L MULDER DIRECTOR 2.00 X 0 0 0 ERIKA OLSON DIRECTOR 2.00 X 0 0 0 JOHN T RICHTER DIRECTOR 2.00 X 0 0 0 CAROLINE A SRSTKA DIRECTOR 2.00 X 0 0 0 DAVID R STRAIT DIRECTOR 2.00 X 0 0 0 PAUL CREMER EXECUTIVE DI 40.00 X 0 0 0 146253 21525 false true false 342826 342826 DAKOTA DISC 900099 96818 96818 PATTERN JURY INSTRICTIONS 900099 15497 15497 MISCELLANEOUS 900099 12488 12488 NEWSLETTER AVERTISING 900099 6573 6573 DEPOSITION ACADEMY 900099 4000 4000 5380 5380 140756 2943 2943 486525 137126 6573 91709 24761 66948 5501 1485 4016 5858 1582 4276 7159 1933 5226 3586 3586 6164 6164 1393 1393 12452 509 11943 33333 1311 32022 23930 9815 14115 9467 9467 3208 3208 4850 604 4246 FASTCASE 99165 99165 STATE BAR 25000 25000 CLE SPEAKER 11250 11250 MISCELLANEOUS 7806 7806 12251 5366 6885 364082 159174 204908 0 683303 910929 3496 4310 1950 73190 66163 6088 7027 806 104095 698003 1024001 11445 3588 208598 421068 220043 424656 X 477960 599345 477960 599345 698003 1024001 122443 -1058 X false true X true false X X 1 STATE BAR OF SOUTH DAKOTA 460193830 10 true 25000 0 1 25000 0 true false true false false false false false false false false false false false false false false true 73190 66163 7027 7027 RIGHT OF USE ASSET 104095 104095 DUE TO STATE BAR OF SD 316973 OPERATING LEASE LIABILITIES 104095 421068 X 486525 486525 486525 364082 364082 364082 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 BAR AND CORPORATIONS 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 UTIB. 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 BAR AND CORPORATIONS 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 BAR AND CORPORATIONS WERE GRANTED NON-TAXABLE STATUS. 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 INOCME TAXES ON THE NET INCOME FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE BAR AND CORPORATIONS' NON-TAXABLE STATUS IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE BAR AND CORPORATIONS' FINANCIAL POSITION OR RESULTS OF OPERATIONS. SD CONTINUING LEGAL EDUCATION, INC. AND ACCESS TO JUSTICE, INC. ARE EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO THE PROVISIONS IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE BUT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TAXES FOR SD CONTINUING LEGAL EDUCATION INC RELATED TO THIS INCOME HAVE BEEN INCLUDED IN THE COMBINED FINANCIAL STATEMENTS FOR 2023 AND 2022, RESPECTIVELY. THE BAR AND CORPORATIONS ARE NO LONGER SUBJECT TO US FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED JULY 31, 2020. false false false false false false false false false ANDREW L FERGEL PAST EXEC DIRECTOR 146253 21525 167778 FORM 990, PAGE 6, PART VI, LINE 6 THE MEMBERS OF THIS CORPORATION SHALL BE THE MEMBERS, ELECTED, QUALIFYING AND SERVING FROM TIME TO TIME, OF THE OFFICERS AND BOARD OF BAR COMMISSIONERS FO THE STATE BAR OF SOUTH DAKOTA, REFERRED TO IN SECTIONS 6 THRU 18, INCLUSIVE, OF THE BY-LAWS OF THE STATE BAR OF SOUTH DAKOTA, AS APPROVED BY THE SOUTH DAKOTA SUPREME COURT AS REQUIRED BY SDCL 16-17-7, AND AS MAY BE AMDEDED SUBJECT TO THE APPROVAL OF THE SD SUPREME COURT PURSUANT TO SDCL 16-17-8. FORM 990, PAGE 6, PART VI, LINE 7A THE ELECTION OF VACANT COMMISSIONER POSITIONS IS HELD AT THE ANNUAL MEETING OF THE STATE BAR OF SOUTH DAKOTA (A RELATED ORGANIZATION). EACH COMMISSIONER IS ELECTED BY A PLURALITY VOTE OF THE ACTIVE MEMBERS PRESENT AND VOTING. FORM 990, PAGE 6, PART VI, LINE 7B THIS CORPORATION SHALL BE AT ALL TIMES OPERATED, SUPERVISED AND CONTROLLED BY THE GOVERNING BODY OF THE STATE BAR OF SOUTH DAKOTA, CONSISTENT WITH THE PROVISIONS OF I.R.C. 509(A)(1) AND 509(A)(2), AS HEREINAFTER PROVIDED IN ARTICLES VII AND VIII. FORM 990, PAGE 6, PART VI, LINE 11B IT IS THE POLICY THAT THE SECRETARY/TREASURER SUBMIT COPIES OF THE IRS FORM 990 TO THE COMMISSIONERS PRIOR TOT HE FILING FOR THEIR COLLECTIVE REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE POLICY OF THE SD CLE, BOARD OF DIRECTORS AND OFFICERS SHALL DISCLOSE ALL FINANCIAL DEALINGS WITH THE STATE BAR AND ITS SUBDIVISIONS (SOUTH DAKOTA BAR FOUNDATION, SD CONTINUING LEGAL EDUCATION, INC., AND ACCESS TO JUSTICE) AND SHALL AVOID ANY AND ALL OTHER CONFLICTS. FURTHER, THAT EACH OFFICER AND DIRECTOR MAKE SUCH DISCLOSURES TIMELEY AND IN NO EVENT LATER THAN THREE MONTHS. TO THE EXTENT THAT THE SECRETARY/TREASURER BECOMES AWARE OF SUCH CONFLICT, THE SECRETARY SHALL IMMEDIATELY ADVISE THE OFFICERS AND DIRECTORS IN WRITING. FORM 990, PAGE 6, PART VI, LINE 15A THE STATE BAR OF SOUTH DAKOTA'S (RELATED ORGANIZATION) BOARD OF BAR COMMISSIONERS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR EMPLOYMENT AGREEMENT UPON TERMINATION OF THE CONTRACT. ANNUALLY A COST OF LIVING INCREASE WILL BE SET BY THE BOARD FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE INCLUDED IN THE NEWSLETTER WHICH IS SENT TO EACH MEMBER AS WELL AS MADE AVAILABLE ON THE STATE BAR OF SOUTH DAKOTA'S WEBSITE (A RELATED ORGANIZATION). STATE BAR OF SOUTH DAKOTA 111 W CAPITOL AVE 1 PIERRE SD 57501 460193830 OBTAIN COO SD N/A false SOUTH DAKOTA BAR FOUNDATION 111 W CAPITOL AVE 1 PIERRE SD 57501 460378148 ENCOURAGE SD 7 N/A false ACCESS TO JUSTICE INC 111 W CAPITOL AVE 1 PIERRE SD 57501 203203101 ASSIST POO SD 7 N/A false false false false false true false false false false false false false true true true true true false false STATE BAR OF SOUTH DAKOTA P 25000 CASH PAID