2025-08-19T15:21:16-04:00 2025-05-31 460257538 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2024-06-01 237278623 SOUTH DAKOTA CPA SOCIETY SOUT 6053343848 5024 SOUTH BUR OAK PLACE SUITE 108 SIOUX FALLS SD 57108 TOMMY POLLEMA EXECUTIVE DIRECTOR 6053343848 2025-08-19 true true JEANETTE SCHROEDER CPA P00479382 6053425630 2025-08-19 2024 2025-03-06 01:10:19Z TOMMY POLLEMA 5024 S BUR OAK PL STE 108 SIOUX FALLS SD 57108 349181 false X WWW.SDCPA.ORG X 1973 SD TO PROMOTE THE ACCOUNTING PROFESSION. 7 7 2 70 2750 1750 5000 5000 348132 335870 764 7909 7547 361041 349181 8500 8500 0 200069 210616 0 0 172828 160339 381397 379455 -20356 -30274 364548 361765 19286 16421 345262 345344 TO PROMOTE THE ACCOUNTING PROFESSION. false false SCHOLARSHIPS AWARDED TO 7 RECIPIENTS. ANNUAL CONVENTION HELD FOR ALL MEMBERS. CONTINUING EDUCATION COURSES SPONSORED FOR MEMBERS AND NON-MEMBERS. MONITORING AND COMMUNICATION OF DEVELOPMENTS IN ACCOUNTING PROFESSION. SERVED 820 MEMBERS. false true false true false false false false true true false false false false 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 true 2 0 2 true true true false false false false false false false X 7 7 false false false false true true true true true false false true true true true false true true true false X TOMMY G POLLEMA 6053343848 5024 SOUTH BUR OAK ROAD SUITE 108 SIOUX FALLS SD 57108 TOMMY POLLEMA EXECUTIVE DI 40.00 X 99785 0 15516 AARON CLAYTON PRESIDENT 1.00 X X 0 0 0 CLAY CUDMORE PRESIDENT EL 1.00 X X 0 0 0 BRADY LARSEN SECRETARY TR 1.00 X X 0 0 0 ERIC DEHAAN PAST PRESIDE 1.00 X 0 0 0 AMY BOURNE AICPA COUNCI 1.00 X 0 0 0 MATT MUELLER DIRECTOR 1.00 X 0 0 0 BECKY PETERSON DIRECTOR 1.00 X 0 0 0 TERESA SVEEGGEN DIRECTOR 1.00 X 0 0 0 99785 15516 false false false 5000 5000 CONTINUING EDUCATION 611430 171972 171972 MEMBERSHIP DUES 611430 150598 150598 ANNUAL CONVENTION 900099 13300 13300 335870 764 764 MISCELLANEOUS 900099 3378 3378 ADVERTISING REVENUE 541800 2750 2750 AFFINITY REBATES 900099 1419 1419 7547 349181 339248 2750 2183 8500 117884 65166 5410 9349 12807 10665 8617 7780 10562 17654 9465 860 1683 DIRECT COSTS - EDUCATION 81234 OTHER COSTS- EDUCATION 6403 DIRECT COSTS - MEMBER ED 3962 OTHER COMMITTEE EXPENSE 1454 379455 0 0 0 14616 7725 342501 352322 5000 1570 1718 64914 64914 861 364548 361765 609 546 18677 15875 19286 16421 X 318762 315344 26500 30000 345262 345344 364548 361765 -30274 30356 X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 150598 10665 10665 10665 50000 50000 50000 50000 50000 50000 50000 50000 50000 50000 1.00000 false false 64914 64914 SCHEDULE D, PAGE 2, PART V, LINE 4 THE FUNDS ARE USED TO AWARD SCHOLARSHIPS TO ACCOUNTING STUDENTS. true SCHOLARSHIPS 7 8500 SCHEDULE I, PAGE 1, PART I, LINE 2 THE SCHOLARSHIP RECIPIENTS ARE CHOSEN BY THE BOARD AND AWARDED BASED ON SET CRITERIA. THE SCHOLARSHIP MONIES ARE PAID DIRECTLY TO THE SCHOOLS FOR THE INDIVIDUAL STUDENTS. ENROLLMENT OF THE SCHOLARSHIP RECIPIENTS IS VERIFIED AT THIS TIME. DURING THE STUDENT'S FIFTH YEAR, A TUITION BILL IS PRESENTED AND THE MONIES ARE AGAIN PAID DIRECTLY TO THE SCHOOL IN THE NAME OF THE STUDENT. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS TWO CLASSES OF MEMBERS, VOTING AND NON-VOTING. VOTING MEMBERS ARE CALLED "FELLOW MEMBERS." NONVOTING MEMBERS INCLUDE ASSOCIATE, STUDENT AND HONORARY MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE VOTING MEMBERS CAN VOTE FOR THE BOARD OF DIRECTORS IF ADDITIONAL NAMES ARE SUBMITTED IN ADDITION TO THOSE SUBMITTED BY THE NOMINATING COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 7B THE VOTING MEMBERS VOTE ON MEMBERSHIP CLASSES, DUES INCREASES GREATER THAN 15 OR 10% OF THE HIGHEST DUES CATEGORY, AND BYLAW CHANGES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY A LICENSED CPA. A COPY OF FORM 990 IS PROVIDED TO AND REVIEWED BY THE CURRENT BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS SIGN AN AGREEMENT ANNUALLY WHICH AFFIRMS THAT THEY HAVE RECEIVED THE CONFLICT OF INTEREST POLICY, UNDERSTAND THE POLICY, AND AGREE TO COMPLY WITH IT. ALL COMPLETED FORMS ARE REVIEWED BY THE BOARD OFFICERS, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY THE BOARD MEMBERS. THE BOARD REVIEWS THIS POLICY ANNUALLY TO ENSURE LEGALITY OF ACTIVITIES OF THE ORGANIZATION AND TO PREVENT OR CURTAIL HARMFUL ACTIVITIES TO THE EXEMPT PURPOSE OF THE ORGANIZATION. CONFLICTS ARE DETERMINED BY DISINTERESTED BOARD MEMBERS, AND THOSE WITH CONFLICTS ARE RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION. WHEN EXAMINING COMPENSATION, THE COMMITTEE RELIES ON FEEDBACK FROM THE ENTIRE BOARD, COMPARABILITY DATA OF SIMILAR POSITIONS, AND REVIEWS THE OUTCOME OF YEARLY PRIORITIES. THE DIRECTOR'S COMPENSATION IS PRESENTED TO THE ENTIRE BOARD AND APPROVED AS PART OF THE ENTIRE BUDGET. IN ADDITION, AN EXCEL SPREADSHEET IS GIVEN TO THE BOARD PRESIDENT OUTLINING THE ENTIRE SALARY PACKAGE AND SALARY HISTORY. FORM 990, PAGE 6, PART VI, LINE 15B THIS IS THE SAME PERSON AS NOTED IN 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES THIS INFORMATION TO ITS MEMBERS UPON REQUEST.