Nonprofit · EIN 46-0434487
NECOG DEVELOPMENT CORPORATION
Tax-exempt · ABERDEEN, SD 57401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $882,522 | $168,455 | $714,067 | $7,667,383 | $1,160,338 | $6,507,045 |
| December 31, 2024 | 990 | $664,794 | $110,841 | $553,953 | $7,014,895 | $1,221,917 | $5,792,978 |
| December 31, 2023 | 990 | $514,731 | $132,885 | $381,846 | $6,533,098 | $1,294,073 | $5,239,025 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $494,704
- of which government grants
- $494,704
- Program service revenue
- $372,479
- Investment income
- $13,201
- Net rental income
- $2,113
- Other revenue
- $2,138
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $4,100
- Salaries, compensation and benefits (total)
- $4,100
- Professional fundraising fees
- $0
- Legal fees
- $531
- Accounting fees
- $14,899
- Travel
- $1,995
- Program services (functional)
- $112,019
- Management and general (functional)
- $56,436
Balance sheet and other
- Total assets, start of year
- $7,014,895
- Total assets, end of year
- $7,667,383
- Total liabilities, end of year
- $1,160,338
- Net assets, end of year
- $6,507,045
- Net assets without donor restrictions
- $2,278,037
- Net assets with donor restrictions
- $4,229,008
- Gross receipts
- $882,522
- Employees
- 0
- Year formed
- 1994
- 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 |
|---|---|---|---|
| Donald Kallenberger | Chairperson Trustee or director, Officer | 0.3 | $700 |
| Jason Jung | Director Trustee or director | 0.3 | $700 |
| Scott Campbell | Vice Chair Trustee or director, Officer | 0.3 | $600 |
| Todd Garry | Director Trustee or director | 0.3 | $600 |
| Ted Haeder | Director Trustee or director | 0.3 | $600 |
| Craig Oberle | Secretary/Treas Trustee or director, Officer | 0.3 | $500 |
| Heather Beck | Director Trustee or director | 0.3 | $400 |
| Eric Senger | Executive Dir. Officer | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Todd Garry | Director Trustee or director | 0.3 | $500 |
| Jason Jung | Director Trustee or director | 0.3 | $500 |
| Ted Haeder | Director Trustee or director | 0.3 | $500 |
| Donald Kallenberger | Chairperson Trustee or director, Officer | 0.3 | $300 |
| Scott Campbell | Vice Chair Trustee or director, Officer | 0.3 | $200 |
| Craig Oberle | Secretary/Treas Trustee or director, Officer | 0.3 | $200 |
| Doug DeBoer | Director Trustee or director | 0.3 | $200 |
| Eric Senger | Executive Dir. Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Donald Kallenberger | Chairperson Trustee or director, Officer | 0.3 | $625 |
| Craig Oberle | Secretary/Treas Trustee or director, Officer | 0.3 | $625 |
| Ted Haeder | Director Trustee or director | 0.3 | $625 |
| Scott Campbell | Vice Chair Trustee or director, Officer | 0.3 | $525 |
| Jason Jung | Director Trustee or director | 0.3 | $525 |
| Todd Garry | Director Trustee or director | 0.3 | $325 |
| Doug DeBoer | Director Trustee or director | 0.3 | $150 |
| Eric Senger | Executive Dir. Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 416 PRODUCTION ST N 1, ABERDEEN, SD 57401-8194
- In care of
- % SUSAN K MEIDINGER
- Principal officer (990 for 2025)
- Eric Senger, 416 Production St N 1, Aberdeen, SD 57401
- Signed the 990
- Eric Senger, Executive Director
- Phone
- (605) 626-2595
- Website
- www.necog.org
- Return prepared by
- Kinner & Company Ltd
Mission
To foster economic development, create/retain jobs, stimulate business opportunities, and attract/retrain business in northeast South Dakota through various economic programs and relationships with Federal, State and local officials.
Program accomplishments
- To Loan federal and state funds to local businesses and industries and to assis businesses in creating and retaining jobs for the region.Expenses $112,019 · revenue $372,479
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
- 46-0434487
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W60)
- Assets (IRS master file)
- $7,667,383
- Income (IRS master file)
- $882,522
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $882,522 | $168,455 | $7,667,383 | XML |
| 990 | December 2024 | $664,794 | $110,841 | $7,014,895 | XML |
| 990 | December 2023 | $514,731 | $132,885 | $6,533,098 | XML |
| 990 | December 2022 | $372,735 | $233,678 | $6,251,917 | 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 46-0434487).
Questions about NECOG DEVELOPMENT CORPORATION
- What is the EIN of NECOG DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of NECOG DEVELOPMENT CORPORATION is 46-0434487.
- Is NECOG DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to NECOG DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NECOG DEVELOPMENT CORPORATION 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 NECOG DEVELOPMENT CORPORATION 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 NECOG DEVELOPMENT CORPORATION 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 NECOG DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2025 names Eric Senger.
- Who are the officers and directors of NECOG DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 7 received compensation from the organization, the highest $700 (Donald Kallenberger, Chairperson).
- How much revenue does NECOG DEVELOPMENT CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $882,522, expenses of $168,455 and total assets of $7,667,383 at year end.
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All nonprofits in ABERDEEN · South Dakota · Public and societal benefit