Nonprofit · EIN 46-0226282
SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION
Also known as SDHSAA
Tax-exempt (reinstated) · PIERRE, SD 57501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,766,006 | $4,141,377 | -$375,371 | $2,522,108 | $456,783 | $2,065,325 |
| June 30, 2024 | 990 | $3,844,881 | $3,904,680 | -$59,799 | $2,767,536 | $396,597 | $2,370,939 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $40,157
- Program service revenue
- $3,710,153
- Investment income
- $15,696
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $426,517
- Other salaries and wages
- $477,276
- Salaries, compensation and benefits (total)
- $1,269,400
- Professional fundraising fees
- $0
- Legal fees
- $8,638
- Accounting fees
- $44,953
- Occupancy
- $35,042
- Travel
- $155,088
- Depreciation
- $18,199
- Program services (functional)
- $1,814,609
- Management and general (functional)
- $2,326,768
Balance sheet and other
- Total assets, start of year
- $2,767,536
- Total assets, end of year
- $2,522,108
- Total liabilities, end of year
- $456,783
- Net assets, end of year
- $2,065,325
- Land, buildings and equipment
- $668,896
- Publicly traded securities
- $610,674
- Net assets without donor restrictions
- $1,310,603
- Net assets with donor restrictions
- $754,722
- Gross receipts
- $3,766,006
- Employees
- 11
- Year formed
- 1905
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR DANIEL SWARTOS | EXECUTIVE DIRECTOR | 40 | $194,700 |
| RANDAL L SOMA | ASSISTANT EXECUTIVE DIRECTOR | 40 | $118,020 |
| BROOKS E BOWMAN | ASSISTANT EXECUTIVE DIRECTOR | 40 | $113,797 |
| JEFF KOSTERS | Director Trustee or director | 1 | $0 |
| CHRIS LONG | Director Trustee or director | 1 | $0 |
| JEFF DANIELSEN | VICE CHAIR Trustee or director | 0 | $0 |
| RANDY HARTMAN | Director Trustee or director | 1 | $0 |
| TRENT OSBORNE | Chairperson Trustee or director | 1 | $0 |
| CHUCK WILSON | Director Trustee or director | 0 | $0 |
| MARTY WEISMANTEL | Chairman Trustee or director | 1 | $0 |
| RYAN ROLLINGER | Director Trustee or director | 1 | $0 |
| ADAM SHAW | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR DANIEL SWARTOS | EXECUTIVE DIRECTOR | 40 | $187,974 |
| JOANN AUCH | ASSISTANT EXECUTIVE DIRECTOR | 40 | $125,795 |
| RANDAL L SOMA | ASSISTANT EXECUTIVE DIRECTOR | 40 | $115,237 |
| BROOKS E BOWMAN | ASSISTANT EXECUTIVE DIRECTOR | 40 | $109,680 |
| ERIC DENNING | Director Trustee or director | 1 | $0 |
| KELLY MESSMER | Chairperson Trustee or director | 1 | $0 |
| JEFF DANIELSEN | Director Trustee or director | 0 | $0 |
| RANDY HARTMAN | Director Trustee or director | 1 | $0 |
| TRENT OSBORNE | Chairperson Trustee or director | 1 | $0 |
| DANI WALKING EAGLE | Director Trustee or director | 0 | $0 |
| MARTY WEISMANTEL | Vice Chair Trustee or director | 1 | $0 |
| RYAN ROLLINGER | Director Trustee or director | 1 | $0 |
| ADAM SHAW | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- SDHSAA 804 N EUCLID AVE SUITE 102, PIERRE, SD 57501-0000
- Signed the 990
- DANIEL SWARTOS, Executive Director
- Phone
- (605) 224-9261
- Website
- www.sdhsaa.com
- Return prepared by
- Stulken Petersen LLP
Mission
DIRECT AND COORDINATE INTERSCHOLASTIC ACTIVITIES FOR MEMBER SCHOOLS.
Program accomplishments
- The South Dakota High School Activities Association will serve member schools by providing leadership in the development, supervision, and conduct of interscholastic activities which enrich the educational experiences of high school students. The SDHSAA is committed to the ideals that will provide equitable participation opportunities and positive recognition to students, while working cooperatively with all schools to enhance the achievement of desired educational goals.Expenses $1,814,609 · revenue $3,710,153
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0226282
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C11)
- Assets (IRS master file)
- $2,522,108
- Income (IRS master file)
- $3,766,006
Revocation and reinstatement
- Exemption revoked
- November 15, 2022
- Posted by the IRS
- March 13, 2023
- Reinstated
- Effective November 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,766,006 | $4,141,377 | $2,522,108 | XML |
| 990 | June 2024 | $3,844,881 | $3,904,680 | $2,767,536 | XML |
| 990 | June 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 46-0226282).
Questions about SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION
- What is the EIN of SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION?
- The employer identification number (EIN) of SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION is 46-0226282.
- Is SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2022 and reinstated it effective November 15, 2022.
- Are donations to SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH DAKOTA HIGH SCHOOL ACTIVITIES 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 HIGH SCHOOL ACTIVITIES ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION?
- The 990 for the year ended June 30, 2025 lists 12 people; 3 received compensation from the organization, the highest $194,700 (DR DANIEL SWARTOS, EXECUTIVE DIRECTOR).
- How much revenue does SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,766,006, expenses of $4,141,377 and total assets of $2,522,108 at year end.
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