2025-12-01T10:36:18-05:00 2025-06-30 203430198 PALMER CURRIER & HOFFERT LLP 1714 N LINCOLN AVE STE 3 PIERRE SD 57501 990 2024-07-01 460242298 ASSOCIATED SCHOOL BOARDS OF SOUTH DAKOTA INC ASSO 6057732500 PO BOX 1059 PIERRE SD 575011059 HEATH LARSON EXECUTIVE DIRECTOR 6057732500 2025-11-14 true true SCOTT R CURRIER CPA P00430608 6052248826 2025-12-01 2024 2025-03-06 01:10:19Z HEATH LARSON 306 E CAPITOL AVE PIERRE SD 57501 2540431 false X N/A X 1977 SD TO RELIEVE THE BURDEN OF GOVERNMENT AND TO DISSEMINATE INFORMATION TO MEMBER SCHOOL BOARDS THROUGH DAY TO DAY CONTACT, PUBLICATIONS, CONVENTIONS, WORKSHOPS AND CONFERENCES. 19 19 14 69474 68474 291388 298081 1819140 1990428 46060 108048 77487 67262 2234075 2463819 0 0 1169073 984034 0 0 954432 983075 2123505 1967109 110570 496710 6283238 7081385 110604 153474 6172634 6927911 ASBSD ADVANCES PUBLIC EDUCATION BY EMPOWERING LOCAL SCHOOL BOARD LEADERS AND ADVOCATING FOR A THRIVING PUBLIC EDUCATION SYSTEM. false false 788922 459023 PROVIDE REPRESENTATIONS, AND SERVICES SUCH AS TRAINING, SEMINARS, WORKSHOPS, AND PUBLICATIONS TO SCHOOL BOARDS, AND THEIR ADMINISTRATORS, TO FACILITATE THE OPERATION AND MANAGEMENT OF SCHOOLS TO EFFECTUATE A REDUCTION IN THE BURDENS OF GOVERNMENT. 319561 1531405 ADMINISTER 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. 1108483 true false false true false false false false false false true true false false true true false 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 false true 28 28 true 14 true true true false false false false false false false false false false false X 19 19 false false false false true true false true true false false true true true true true true true true false X HEATH LARSON 6057732500 306 E CAPITOL AVE PIERRE SD 57501 HOLLY NAGEL CHIEF FINANC X 138500 0 14223 HEATH LARSON EXECUTIVE DI 40.00 X 67175 0 10494 DOUG WERMEDAL EXEC. DIRECT X 66609 0 10023 SHANE T ROTH 1ST VICE PRE 0.50 X X 0 0 2825 GARRET BISCHOFF PRESIDENT 0.50 X X 0 0 2575 LOUANN KROGMAN PAST PRESIDE 0.50 X X 0 0 2300 LISA SNEDEKER 2ND VICE PRE 0.50 X X 0 0 2150 DUANE ALM DIRECTOR 0.50 X 0 0 1225 ANITA PETERSON DIRECTOR 0.50 X 0 0 1200 SUSAN HUMISTON DIRECTOR 0.50 X 0 0 950 TANYA GRAY DIRECTOR 0.50 X 0 0 725 PAMELA HAUKAAS DIRECTOR 0.50 X 0 0 700 JULIE SCHWADER DIRECTOR 0.50 X 0 0 700 ERIC STROEDER DIRECTOR 0.50 X 0 0 625 JAMIE LINDNER DIRECTOR 0.50 X 0 0 575 MARC MURREN DIRECTOR 0.50 X 0 0 525 ELLIE C SAXER DIRECTOR 0.50 X 0 0 400 DAN CRONIN DIRECTOR 0.50 X 0 0 300 JAMIE CHAPHAM DIRECTOR 0.50 X 0 0 200 STEVE KUBIK DIRECTOR 0.50 X 0 0 75 ALEXANDRA LUX DIRECTOR 0.50 X 0 0 0 MARK WINEGAR DIRECTOR 0.50 X 0 0 0 ROXANNE HEEZEN CFO 40.00 X 0 0 0 272284 52790 1 false true false 298081 298081 ADMINISTRATION FEES 611710 1445555 1445555 SPONSORSHIP 611710 165190 165190 REGISTRATION FEES 611710 141495 141495 REIMBURSED EXPENSES 611710 85850 85850 ROYALTIES 611710 63649 63649 88689 82864 5825 1990428 108048 108048 143874 76612 67262 67262 67262 2463819 1920954 69474 175310 X 309638 161728 147910 406220 254033 152187 27446 16027 11419 179957 102279 77678 60773 35224 25549 11438 11438 312197 250471 61726 10055 1400 8655 56048 14268 41780 104397 23119 81278 108586 23422 85164 39902 39902 17587 17587 PAID TO OTHER ORGANIZATIO 134795 134795 FOOD PURCHASES 71270 56535 14735 DUES AND FEES 56278 7903 48375 COMMUNICATION 19922 6900 13022 40600 20379 20221 1967109 1108483 858626 0 19565 16527 1560154 2186178 3846 10924 10574 4136 3170284 1307860 1935487 1862424 2697775 2956342 55837 44854 6283238 7081385 24047 22540 27575 84860 55829 45834 3153 240 110604 153474 X 6172634 6927911 6172634 6927911 6283238 7081385 496710 258567 X true X false true false X 352415 357143 362222 291388 298081 1661249 1561857 1698709 1695513 1750823 1920954 8627856 1914272 2055852 2057735 2042211 2219035 10289105 10289105 179431 194368 231962 236277 251922 1093960 2212 4858 41319 53180 54094 155663 181643 199226 273281 289457 306016 1249623 2095915 2255078 2331016 2331668 2525051 11538728 0.89170 0.90110 0.11000 0.10000 X 8261 67928 76189 1890919 1967108 248355 62089 245094 252516 256175 248355 1002140 1503210 79469 81511 75461 76189 312630 61274 63129 64044 62089 250536 375804 9010 9217 10544 8261 37032 276334 276334 2651495 1080139 1571356 155955 144294 11661 86500 83427 3073 1862424 MUTUAL FUNDS 2956342 F 2956342 TAXES PAYABLE 240 240 X 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 AUTHORITIES HAVE THE ABILTIY 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 ASSOCATION'S FINANCIAL POSITION OR RESULTS OF OPERATIONS. THE ASSOCATION HAS FILED TAX RETURNS FOR UNRELATED BUSINESS INCOME WHICH RESULTED IN TAXES INCURRED OF 14,417 AND 14,137 DURING THE YEARS ENDED JUNE 30, 2025 AND JUNE 30, 2024, 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, 2022. X false false false false false false false false false HOLLY NAGEL CHIEF FINANCIAL OFFI 138500 14223 152723 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. FORM 990, PART IX, LINE 11G PROFESSIONAL/CONSULTANT 149,845 61,726 0 PROFESSIONAL/CONSULTANT 100,626 0 0 TOTAL 250,471 61,726 0