Nonprofit · EIN 42-1542649
SOUTH DAKOTA REINED COW HORSE ASSOCIATION
Tax-exempt · ALZADA, MT 59311
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $376,971 | $360,300 | $16,671 | $177,999 | $0 | $177,999 |
| December 31, 2024 | 990 | $241,363 | $239,388 | $1,975 | $161,328 | $0 | $161,328 |
| December 31, 2023 | 990 | $287,307 | $242,558 | $44,749 | $159,353 | $0 | $159,353 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $374,648
- Investment income
- $2,323
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $20
- Accounting fees
- $1,105
- Program services (functional)
- $348,773
- Management and general (functional)
- $11,527
Balance sheet and other
- Total assets, start of year
- $161,328
- Total assets, end of year
- $177,999
- Total liabilities, end of year
- $0
- Net assets, end of year
- $177,999
- Net assets without donor restrictions
- $177,999
- Gross receipts
- $376,971
- Employees
- 0
- Year formed
- 2001
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DON MASTON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MIKE TODD | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JILL SWANSTON | SECRETARY Trustee or director | 1 | $0 |
| JUSTIN LAWRENCE | DIRECTOR Trustee or director | 1 | $0 |
| KELCIE LAWRENCE | TREASURER Trustee or director, Officer | 1 | $0 |
| MIKE SIGMAN | DIRECTOR Trustee or director | 1 | $0 |
| DENISE BAKER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE TODD | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DON MASTON | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JILL SWANHORST | SECRETARY Trustee or director | 1 | $0 |
| JUSTIN LAWRENCE | DIRECTOR Trustee or director | 1 | $0 |
| KELCIE LAWRENCE | TREASURER Trustee or director, Officer | 1 | $0 |
| MIKE SIGMAN | DIRECTOR Trustee or director | 1 | $0 |
| LORI ALLEN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE TODD | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DON MASTON | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JILL SWANHORST | TREASURER Trustee or director | 1 | $0 |
| DEBRA BROWN | SECRETARY Trustee or director, Officer | 1 | $0 |
| JUSTIN LAWRENCE | DIRECTOR Trustee or director | 1 | $0 |
| KELCIE LAWRENCE | TREASURER Trustee or director, Officer | 1 | $0 |
| MIKE SIGMAN | DIRECTOR Trustee or director | 1 | $0 |
| LORI ALLEN | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 55, ALZADA, MT 59311-0055
- In care of
- % DEB BROWN
- Principal officer (990 for 2025)
- DON MASTON, 1101 87TH ST NE, BISMARK, ND 58501
- Signed the 990
- KELCIE LAWRENCE, TREASURER
- Phone
- (605) 797-4514
- Website
- SDRCHA.COM
- Return prepared by
- DAVID PUMMEL & ASSOCIATES
Mission
THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE INTEREST AND IMPROVE THE QUALITY OF THE REINED COW HORSE. THE ORGANIZATION WILL PROMOTE INTEREST IN THE REINED COW HORSE BY ORGANIZING AND CONDUCTING SHOWS, CLINICS, FUTURITIES AND COMPETITIONS.
Program accomplishments
- PROMOTE INTEREST AND IMPROVE QUALITY OF THE REINED COW HORSE THROUGH ORGANIZING AND CONDUCTING SHOWS, CLINICS, FUTURITIES AND OTHER COMPETITIONS.Expenses $146 · revenue $376,971
- PROMOTE INTEREST AND IMPROVE QUALITY OF THE REINED COW HORSE THROUGH ORGANIZING AND CONDUCTING SHOWS, CLINICS, FUTURITIES AND OTHER COMPETITIONS.Expenses $348,627
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1542649
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D60)
- Assets (IRS master file)
- $177,999
- Income (IRS master file)
- $376,971
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $376,971 | $360,300 | $177,999 | XML |
| 990 | December 2024 | $241,363 | $239,388 | $161,328 | XML |
| 990 | December 2023 | $287,307 | $242,558 | $159,353 | XML |
| 990 | December 2022 | $240,443 | $209,874 | $114,604 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1542649).
Questions about SOUTH DAKOTA REINED COW HORSE ASSOCIATION
- What is the EIN of SOUTH DAKOTA REINED COW HORSE ASSOCIATION?
- The employer identification number (EIN) of SOUTH DAKOTA REINED COW HORSE ASSOCIATION is 42-1542649.
- Is SOUTH DAKOTA REINED COW HORSE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2003.
- Are donations to SOUTH DAKOTA REINED COW HORSE ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH DAKOTA REINED COW HORSE ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOUTH DAKOTA REINED COW HORSE ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH DAKOTA REINED COW HORSE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOUTH DAKOTA REINED COW HORSE ASSOCIATION?
- The 990 for the year ended December 31, 2025 names DON MASTON.
- Who are the officers and directors of SOUTH DAKOTA REINED COW HORSE ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SOUTH DAKOTA REINED COW HORSE ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $376,971, expenses of $360,300 and total assets of $177,999 at year end.
Other nonprofits in ALZADA
- ALZADA COMMUNITY CLUB INC EIN 81-0416050 · last filed 990-N for 2025