2024-05-31T10:30:20-04:00 2023-12-31 460257538 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2023-01-01 466003523 SOUTH DAKOTA MUNICIPAL LEAGUE SOUT 6052248564 208 ISLAND DRIVE FT PIERRE SD 57532 SARA RANKIN INTERIM EXEC DIR. 6052248564 2024-05-31 true SARA RANKIN XXX-XX-XXXX true TRACI HANSON CPA P02055725 6053425630 2024-05-31 2023 2023-04-26 12:10:37Z SARA RANKIN 208 ISLAND DR FORT PIERRE SD 57532 1486326 false X SDMUNICIPALLEAGUE.ORG X 1934 SD THE COOPERATIVE IMPROVEMENT OF MUNICIPAL GOVERNMENT IN SOUTH DAKOTA. 19 19 17 19 112020 0 1243221 1468691 484 4573 6921 5985 1250626 1479249 0 0 670019 599841 0 0 492193 598823 1162212 1198664 88414 280585 1554365 1840587 228706 234340 1325659 1606247 THE COOPERATIVE IMPROVEMENT OF MUNICIPAL GOVERNMENT IN SOUTH DAKOTA. false false 991992 1356671 MUNICIPAL LEAGUE - PROVIDED INFORMATION TO CITY EMPLOYEES FOR THEM TO FULFILL THE REQUIREMENTS OF REPORTING AND UPDATING FOR NEW REQUIREMENTS. 991992 false false false true false false false false false true false false false 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 false false false true 4 0 true 17 true true true false false false false false false false X 19 19 false false false false true true true true true false false true true true true true true true true false X SARA RANKIN 6052248564 208 ISLAND DR FORT PIERRE SD 57532 SARA RANKIN INTERIM EXEC 0.00 X 0 0 0 DAVID REISS FORMER EXEC 40.00 X 134440 0 17942 LORI BUTLER DIRECTOR OF 40.00 X 89631 0 24383 HARRY WELLER PRESIDENT 0.25 X X 0 0 0 CAROLYNN ANDERSON 1ST VICE PRE 0.25 X X 0 0 0 LELAND TREICHEL 2ND VICE PRE 0.25 X X 0 0 0 DAVID BARRANCO TRUSTEE 0.25 X 0 0 0 FAY BUENO TRUSTEE 0.25 X 0 0 0 LANCE LEHMAN TRUSTEE 0.25 X 0 0 0 MICHELLE DE NEUI TRUSTEE 0.25 X 0 0 0 DAWN MURPHY TRUSTEE 0.25 X 0 0 0 AMY LEON PAST PRESIDE 0.25 X 0 0 0 MIKE GROSEK DISTRICT CHA 0.25 X 0 0 0 PAULLYN CAREY DISTRICT CHA 0.25 X 0 0 0 DERICK WENCK DISTRICT CHA 0.25 X 0 0 0 CHANDRA PHILLIPS DISTRICT CHA 0.25 X 0 0 0 RENAE PHINNEY DISTRICT CHA 0.25 X 0 0 0 RICK BOSCHEE DISTRICT CHA 0.25 X 0 0 0 GARY WEISMANTEL DISTRICT CHA 0.25 X 0 0 0 BRITTANY SMITH DISTRICT CHA 0.25 X 0 0 0 LAURIE WOODARD DISTRICT CHA 0.25 X 0 0 0 ADAM HOSCH DISTRICT CHA 0.25 X 0 0 0 224071 42325 1 false true false MEMBERSHIP DUES AND ASSESMENT 900099 465419 465419 PROGRAM SUPPORT FEE 900099 310121 310121 ADMINISTRATIVE SERVICE FEES 900099 228696 228696 ENDORSEMENT FEES 900099 172970 172970 CONVENTION INCOME 900099 147023 147023 144462 32442 112020 1468691 4573 4573 12270 7077 5193 5193 5193 MISCELLANEOUS 792 792 792 1479249 1356671 112020 10558 266395 234055 32340 235506 220541 14965 18785 17597 1188 45135 35599 9536 34020 30190 3830 15912 15912 54765 48230 6535 15872 216 15656 38990 38990 19678 19678 124240 124240 21630 21630 13613 13613 MAGAZINE READERSHIP COSTS 152750 139598 13152 LEGISLATIVE EXPENSE 64374 64374 DIRECT ADVERTISING MAGAZ 24268 24268 EXECUTIVE BOARD 19046 19046 33685 33406 279 1198664 991992 206672 0 484731 777540 305170 307110 27599 32807 10903 20544 1091934 389348 725962 702586 1554365 1840587 67643 62546 159403 170134 1660 1660 228706 234340 X 1323978 1606247 1681 1325659 1606247 1554365 1840587 X 280585 3 X false true X true false true false false 78570 78570 935047 311031 624016 78317 78317 702586 SECURITY DEPOSIT 1660 1660 X 1473981 1 1 1473980 5269 5269 1479249 1193393 -2 -2 1193395 5269 5269 1198664 SCHEDULE D, PAGE 3, PART X THE LEAGUE IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 504(C)(4). AT DECEMBER 31, 2023, THE LEAGUE BELIEVES THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D ROUNDING 1 SCHEDULE D, PAGE 4, PART XI, LINE 4B COMPUTER SOFTWARE COSTS INCLUDED IN INCOME ON FINANCIAL ST 5,269 SCHEDULE D, PAGE 4, PART XII, LINE 2D ROUNDING -2 SCHEDULE D, PAGE 4, PART XII, LINE 4B COMPUTER SOFTWARE COSTS INCLUDED IN INCOME ON FINANCIAL ST 5,269 false false false false false false false false false DAVID REISS FORMER EXEC DIRECTOR 134440 8034 9908 152382 FORM 990, PAGE 6, PART VI, LINE 6 ALL MUNICIPALITIES IN THE STATE OF SOUTH DAKOTA CAN BE MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A EACH MUNICIPALITY THAT IS A MEMBER IS ENTITLED TO ONE VOTE FORM 990, PAGE 6, PART VI, LINE 7B ALL MEMBERS ARE ALLOWED ONE VOTE ON ALL ITEMS FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 AND 990-T IS PREPARED BY A LICENSED CPA. THE BOARD OF DIRECTORS IS PROVIDED THE 990 AND 990-T TO REVIEW BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS REVIEWS THE POSSIBLE CONFLICT AND DETERMINES THE APPROPRIATE ACTION REQUIRED. FORM 990, PAGE 6, PART VI, LINE 15A SALARIES ARE SET PURSUANT TO SDML PERSONNEL POLICY. ALL SALARIES ARE PRESENTED TO THE SDML BOARD OF DIRECTORS FOR REVIEW AS PART OF THE ANNUAL BUDGET ADOPTION PROCESS. ADJUSTMENTS ARE BASED ON COST OF LIVING AND PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR IS THE ONLY OFFICER OR KEY EMPLOYEE THAT RECEIVES COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST FORM 990, PART XI, LINE 9 ROUNDING 1 COMPUTER SOFTWARE COSTS INCLUDED IN INCOME ON FINANCIAL ST -5,269 ROUNDING 2 COMPUTER SOFTWARE COSTS INCLUDED IN INCOME ON FINANCIAL ST 5,269 TOTAL 3