Nonprofit · EIN 46-0215438
SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION
Tax-exempt · PIERRE, SD 57501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $81,233 | $89,548 | -$8,315 | $57,905 | – | $57,905 |
| December 31, 2024 | 990-EZ | $78,606 | $68,965 | $9,641 | $62,599 | $500 | $62,099 |
| December 31, 2023 | 990-EZ | $80,060 | $72,060 | $8,000 | $50,246 | – | $50,246 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $76,550
- Program service revenue
- $3,574
- Investment income
- $1,109
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $74,030
- Printing, publications and postage
- $340
- Other expenses
- $15,178
- Program services (functional)
- $89,548
Balance sheet and other
- Total assets, start of year
- $62,599
- Total assets, end of year
- $57,905
- Total liabilities, end of year
- –
- Net assets, end of year
- $57,905
- Cash, savings and investments
- $57,905
- Gross receipts
- $81,233
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASPER DIEGEL | Executive Dir. | 10 | $0 |
| KATIE SIEVERDING | Executive Dir. | 10 | $0 |
| Kirby Muilenburg | President | 0.5 | $0 |
| Don Rose | Vice President | 0.5 | $0 |
| Mike Carrels | Treasurer | 0.5 | $0 |
| Troy Erickson | Director | 0.5 | $0 |
| Shelly Day | Director | 0.5 | $0 |
| Don Livesay Jr | Director | 0.5 | $0 |
| Bryant Soberg | Director | 0.5 | $0 |
| Dave Derschan | Director | 0.5 | $0 |
| Jason Dvorak | Director | 0.5 | $0 |
| Adam Scott | Director | 0.5 | $0 |
| Melissa Dougan | Director | 0.5 | $0 |
| Matt Jones | Director | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASPER DIEGEL | EXECUTIVE DI | 5 | $0 |
| KIRBY MUILENBERG | PRESIDENT | 1 | $0 |
| DON ROSE | VICE PRESIDE | 1 | $0 |
| DAN GRIDER JR | DIRECTOR | 1 | $0 |
| SHELLY DAY | DIRECTOR | 1 | $0 |
| MIKE CARRELS | SECRETARY/TR | 1 | $0 |
| DON LIVESAY JR | DIRECTOR | 1 | $0 |
| TROY ERICKSON | DIRECTOR | 1 | $0 |
| BRYANT SOBERG | DIRECTOR | 1 | $0 |
| JASON DVORAK | DIRECTOR | 1 | $0 |
| DAVE DERSCHAN | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASPER DIEGEL | EXECUTIVE DI | 5 | $0 |
| KIRBY MUILENBERG | PRESIDENT | 1 | $0 |
| DON ROSE | VICE PRESIDE | 1 | $0 |
| DAN GRIDER JR | DIRECTOR | 1 | $0 |
| SHELLY DAY | DIRECTOR | 1 | $0 |
| MIKE CARRELS | SECRETARY/TR | 1 | $0 |
| JEFF JACKSON | DIRECTOR | 1 | $0 |
| DON LIVESAY JR | DIRECTOR | 1 | $0 |
| TROY ERICKSON | DIRECTOR | 1 | $0 |
| BRYANT SOBERG | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 106 W CAPITOL AVE STE 4, PIERRE, SD 57501-2018
- Signed the 990-EZ
- JASPER DIEGEL, Executive Director
- Phone
- (605) 929-8869
- Website
- www.sdliquor.com
- Return prepared by
- Stulken Petersen LLP
Mission
TO PROVIDE LICENSED BEVERAGE HOLDERS AND GAMING ESTABLISHMENTS WITH EDUCATIONAL PROGRAMS AND GOVERNMENT AFFAIRS SERVICES DESIGNED TO PROMOTE AND PROTECT THEIR BUSINESS.
Program accomplishments
- TO PROMOTE THE GENERAL WELFARD AND USEFULNESS OF THE SOUTH DAKOTA RETAIL LIQUOR AND GAMING LICENSE, SECURE UNIFORMITY OF ACTION AND TRADE PRACTICES TOGETHER WITH THE PRACTICAL BENEFITS TO BE DERIVED FROM PERSONAL ACQUAINTANCES OF SUBJECTS OF IMPORTANCE TO THE RETAIL LIQUOR INTEREST IN THE STATE OF SOUTH DAKOTA.Expenses $89,548
- TO ESTABLISH A TRADE ORGANIZATION TO DEAL WITH COMMERCIAL USEAGES AND CUSTOMS AND LAWS THAT AFFECT THE SALE OF LIQUOR AT THE RETAIL LEVEL IN SOUTH DAKOTA.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-0215438
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $57,905
- Income (IRS master file)
- $81,233
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $81,233 | $89,548 | $57,905 | XML |
| 990-EZ | December 2024 | $78,606 | $68,965 | $62,599 | XML |
| 990-EZ | December 2023 | $80,060 | $72,060 | $50,246 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | 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 46-0215438).
Questions about SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION
- What is the EIN of SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION?
- The employer identification number (EIN) of SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION is 46-0215438.
- Is SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1973.
- Are donations to SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SD LICENSED BEVERAGE DEALERS AND GAMING 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 SD LICENSED BEVERAGE DEALERS AND GAMING 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 SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does SD LICENSED BEVERAGE DEALERS AND GAMING ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $81,233, expenses of $89,548 and total assets of $57,905 at year end.
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