Nonprofit · EIN 46-0235119
STATE COLLEGE DEVELOPMENT ASSOCIATION
Tax-exempt · BROOKINGS, SD 57006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $23,240 | $26,147 | -$2,907 | $583,801 | $481,522 | $102,279 |
| December 31, 2024 | 990 | $22,556 | $26,146 | -$3,590 | $598,834 | $493,648 | $105,186 |
| December 31, 2023 | 990 | $28,029 | $26,274 | $1,755 | $608,836 | $500,060 | $108,776 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $49
- Net rental income
- $23,191
- Other revenue
- $23,191
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $191
- Depreciation
- $25,956
- Management and general (functional)
- $26,147
Balance sheet and other
- Total assets, start of year
- $598,834
- Total assets, end of year
- $583,801
- Total liabilities, end of year
- $481,522
- Net assets, end of year
- $102,279
- Land, buildings and equipment
- $483,923
- Gross receipts
- $90,237
- Employees
- 0
- Volunteers
- 11
- Year formed
- 1930
- 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 |
|---|---|---|---|
| JAMES HEGG | PRESIDENT Trustee or director | 1 | $0 |
| RICHARD HELSPER | VICE PRES Trustee or director | 1 | $0 |
| WESLEY TSCHETTER | SECRETARY Trustee or director | 5 | $0 |
| KEVIN TETZLAFF | TREASURER Trustee or director | 5 | $0 |
| DAVID CHICOINE | DIRECTOR Trustee or director | 1 | $0 |
| BARRY DUNN | DIRECTOR Trustee or director | 1 | $0 |
| PAUL MORIARTY | DIRECTOR Trustee or director | 1 | $0 |
| DAVID STENBERG | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HEGG | PRESIDENT Trustee or director | 1 | $0 |
| RICHARD HELSPER | VICE PRES Trustee or director | 1 | $0 |
| WESLEY TSCHETTER | SECRETARY Trustee or director | 5 | $0 |
| KEVIN TETZLAFF | TREASURER Trustee or director | 5 | $0 |
| DAVID CHICOINE | DIRECTOR Trustee or director | 1 | $0 |
| BARRY DUNN | DIRECTOR Trustee or director | 1 | $0 |
| PAUL MORIARTY | DIRECTOR Trustee or director | 1 | $0 |
| DAVID STENBERG | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HEGG | PRESIDENT Trustee or director | 1 | $0 |
| RICHARD HELSPER | VICE PRES Trustee or director | 1 | $0 |
| WESLEY TSCHETTER | SECRETARY Trustee or director | 5 | $0 |
| KEVIN TETZLAFF | TREASURER Trustee or director | 5 | $0 |
| DAVID CHICOINE | DIRECTOR Trustee or director | 1 | $0 |
| BARRY DUNN | DIRECTOR Trustee or director | 1 | $0 |
| PAUL MORIARTY | DIRECTOR Trustee or director | 1 | $0 |
| ALAN ROGERS | DIRECTOR Trustee or director | 1 | $0 |
| DAVID STENBERG | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5057, BROOKINGS, SD 57006-5057
- In care of
- % KEVIN TETZLAFF
- Principal officer (990 for 2025)
- KEVIN TETZLAFF, PO BOX 5057, BROOKINGS, SD 57006
- Signed the 990
- KEVIN TETZLAFF, TREASURER
- Phone
- (605) 696-2034
- Return prepared by
- STEEN BOOKKEEPING SERVICE INC
Mission
THE PURPOSE OF THIS CORPORATION SHALL BE TO PROMOTE IN EVERY LEGITIMATE MANNER THE EDUCATIONAL INTERESTS OF SO. DAK. STATE COLLEGE OF AGRICULTURE AND MECHANIC ARTS, TO ASSIST IN DEVELOPING
Program accomplishments
- NONE0
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
- 46-0235119
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1964
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $583,801
- Income (IRS master file)
- $90,237
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $23,240 | $26,147 | $583,801 | IRS |
| 990 | December 2024 | $22,556 | $26,146 | $598,834 | IRS |
| 990 | December 2023 | $28,029 | $26,274 | $608,836 | XML |
| 990 | December 2022 | $27,407 | $26,422 | $620,039 | 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 46-0235119).
Questions about STATE COLLEGE DEVELOPMENT ASSOCIATION
- What is the EIN of STATE COLLEGE DEVELOPMENT ASSOCIATION?
- The employer identification number (EIN) of STATE COLLEGE DEVELOPMENT ASSOCIATION is 46-0235119.
- Is STATE COLLEGE DEVELOPMENT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1964.
- Are donations to STATE COLLEGE DEVELOPMENT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does STATE COLLEGE DEVELOPMENT 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 STATE COLLEGE DEVELOPMENT 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 STATE COLLEGE DEVELOPMENT ASSOCIATION 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 STATE COLLEGE DEVELOPMENT ASSOCIATION?
- The 990 for the year ended December 31, 2025 names KEVIN TETZLAFF.
- Who are the officers and directors of STATE COLLEGE DEVELOPMENT ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does STATE COLLEGE DEVELOPMENT ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $23,240, expenses of $26,147 and total assets of $583,801 at year end.
Other nonprofits in BROOKINGS
- SOUTH DAKOTA STATE UNIVERSITY FOUNDATION EIN 46-0273801 · last filed 990 for 2024
- UNITED RETIREMENT CENTER EIN 46-0271768 · last filed 990 for 2024
- ADVANCE EIN 46-0348804 · last filed 990 for 2025
- BOYS & GIRLS CLUB OF THE NORTHERN PLAINS INC EIN 73-1630215 · last filed 990 for 2024
- DAKOTA BIOPRODUCTS INNOVATION INSTITUTE EIN 88-2205210 · last filed 990 for 2024
- BROOKINGS HEALTH SYSTEM INVESTMENT AUTHORITY EIN 82-3923875 · last filed 990 for 2025
- EAST CENTRAL MENTAL HEALTH & CHEMICAL DEPENDENCY CENTER EIN 46-0277475 · last filed 990 for 2025
- BROOKINGS AREA TRANSIT AUTHORITY EIN 46-0420571 · last filed 990 for 2025