Nonprofit · EIN 46-0277101
SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS
Tax-exempt · PIERRE, SD 57501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $712,393 | $671,531 | $40,862 | $3,370,332 | $1,939,253 | $1,431,079 |
| December 31, 2024 | 990 | $604,759 | $545,638 | $59,121 | $2,844,008 | $1,662,433 | $1,181,575 |
| December 31, 2023 | 990 | $612,254 | $516,657 | $95,597 | $3,458,238 | $2,335,784 | $1,122,454 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $244,567
- Membership dues
- $244,567
- Program service revenue
- $400,581
- Investment income
- $56,715
- Net income from sales of inventory
- $4,230
- Other revenue
- $10,530
Expenses
- Grants and similar amounts paid
- $2,000
- Compensation of officers, directors and key employees
- $97,751
- Other salaries and wages
- $108,381
- Salaries, compensation and benefits (total)
- $262,147
- Professional fundraising fees
- $0
- Legal fees
- $132,869
- Accounting fees
- $13,971
- Occupancy
- $20,804
- Travel
- $38,946
- Depreciation
- $66,048
- Program services (functional)
- $370,885
- Management and general (functional)
- $300,646
Balance sheet and other
- Total assets, start of year
- $2,844,008
- Total assets, end of year
- $3,370,332
- Total liabilities, end of year
- $1,939,253
- Net assets, end of year
- $1,431,079
- Land, buildings and equipment
- $821,885
- Gross receipts
- $712,393
- Employees
- 4
- Volunteers
- 10
- Year formed
- 1993
- 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 |
|---|---|---|---|
| Kris Jacobsen | Executive Director Trustee or director, Key employee, Highest-paid employee | 40 | $82,285 |
| Eric Jennings | Director Trustee or director, Officer | 0.5 | $0 |
| Duane Sutton | Director Trustee or director | 0.5 | $0 |
| Dan Klimisch | President Trustee or director, Officer | 0.5 | $0 |
| Jim Schmidt | Director Trustee or director | 0.5 | $0 |
| John Claggett | Director Trustee or director | 0.5 | $0 |
| Joyce Kartak | Director Trustee or director | 0.5 | $0 |
| Charles Verhulst | Director Trustee or director | 0.5 | $0 |
| Bill Floyd | Director Trustee or director | 0.5 | $0 |
| Dean Karsky | Director Trustee or director | 0.5 | $0 |
| Jerry Doyle | Director Trustee or director | 0.5 | $0 |
| Chad Preszler | Treasurer Trustee or director, Officer | 0.5 | $0 |
| Gary Drewes | Past President Trustee or director, Officer | 0.5 | $0 |
| Ron Rossknecht | Director Trustee or director | 0.5 | $0 |
| Tiffani Landeen | 2nd Vice President Trustee or director, Officer | 0.5 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kris Jacobsen | Executive Director Trustee or director, Key employee, Highest-paid employee | 40 | $80,875 |
| Casey Krogman | Director Trustee or director | 0.5 | $0 |
| Duane Sutton | Director Trustee or director | 0.5 | $0 |
| Dan Klimisch | First Vice President Trustee or director, Officer | 0.5 | $0 |
| Jim Schmidt | Director Trustee or director | 0.5 | $0 |
| John Claggett | Director Trustee or director | 0.5 | $0 |
| Ted Seaman | Director Trustee or director | 0.5 | $0 |
| Connie Hohn | Second Vice President Trustee or director, Officer | 0.5 | $0 |
| Bill Floyd | Director Trustee or director | 0.5 | $0 |
| Dean Karsky | Past President Trustee or director, Officer | 0.5 | $0 |
| Mike Bartley | Director Trustee or director | 0.5 | $0 |
| Chad Preszler | Treasurer Trustee or director, Officer | 0.5 | $0 |
| Gary Drewes | President Trustee or director, Officer | 3 | $0 |
| Ron Rossknecht | Director Trustee or director | 0.5 | $0 |
| Tiffani Landeen | Director Trustee or director | 0.5 | $0 |
| Lloyd LaCroix | WIR Rep Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kris Jacobsen | Executive Director Trustee or director, Key employee, Highest-paid employee | 40 | $76,695 |
| Casey Krogman | Director Trustee or director | 0.38 | $0 |
| Duane Sutton | Director Trustee or director | 0.38 | $0 |
| Dan Klimisch | Second Vice President Trustee or director, Officer | 1.15 | $0 |
| Jim Schmidt | Director Trustee or director | 0.38 | $0 |
| John Claggett | Director Trustee or director | 0.96 | $0 |
| Ted Seaman | Director Trustee or director | 0.38 | $0 |
| Deborah Russell | Past President Trustee or director, Officer | 1.5 | $0 |
| Bill Floyd | Director Trustee or director | 0.38 | $0 |
| Dean Karsky | President Trustee or director, Officer | 2 | $0 |
| Vacant | Director Trustee or director | 0 | $0 |
| Chad Preszler | Treasurer Trustee or director, Officer | 0.38 | $0 |
| Gary Drewes | First Vice President Trustee or director, Officer | 1.25 | $0 |
| Ron Rossknecht | Director Trustee or director | 0.38 | $0 |
| Tiffani Landeen | Director Trustee or director | 0.38 | $0 |
| Randy Deibert | Ex-Officio Member Trustee or director | 0.38 | $0 |
Address and contacts
- Address (IRS master file)
- 211 E PROSPECT AVE, PIERRE, SD 57501-2530
- In care of
- % BOB WILCOX
- Principal officer (990 for 2025)
- KRISTIE JACOBSEN, 204 N PIERCE AVE, Pierre, SD 57501
- Signed the 990
- KRISTIE JACOBSEN, Executive Director
- Phone
- (605) 224-4554
- Return prepared by
- Anderson Nill & Associates Inc
Mission
Coordinate county activities.
Program accomplishments
- The organization provides services beneficial to the 66 South Dakota counties. Such services include compiling and distributing information helpful to county government.Expenses $305,669 · revenue $250,400
- The organization helps put on a statewide convention that had approximately 365 attendees, 74 vendors at 49 booths.Expenses $55,968 · revenue $144,421
- The organization held a workshops that had approximately 77 attendees.Expenses $9,248 · revenue $16,290
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
- 46-0277101
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,370,332
- Income (IRS master file)
- $712,393
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $712,393 | $671,531 | $3,370,332 | IRS |
| 990 | December 2024 | $604,759 | $545,638 | $2,844,008 | IRS |
| 990 | December 2023 | $612,254 | $516,657 | $3,458,238 | XML |
| 990 | December 2022 | $573,073 | $508,439 | $3,353,302 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 46-0277101).
Questions about SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS
- What is the EIN of SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS?
- The employer identification number (EIN) of SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS is 46-0277101.
- Is SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1993.
- Are donations to SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS 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 ASSOCIATION OF COUNTY COMMISSIONERS 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 ASSOCIATION OF COUNTY COMMISSIONERS 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 ASSOCIATION OF COUNTY COMMISSIONERS?
- The 990 for the year ended December 31, 2025 names KRISTIE JACOBSEN.
- Who are the officers and directors of SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS?
- The 990 for the year ended December 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $82,285 (Kris Jacobsen, Executive Director).
- How much revenue does SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $712,393, expenses of $671,531 and total assets of $3,370,332 at year end.
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