Nonprofit · EIN 46-0377142
SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS
Tax-exempt · PIERRE, SD 57501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $212,407 | $167,369 | $45,038 | $629,357 | $150,305 | $479,052 |
| December 31, 2024 | 990 | $202,043 | $161,559 | $40,484 | $587,592 | $153,578 | $434,014 |
| December 31, 2023 | 990 | $193,471 | $157,864 | $35,607 | $559,039 | $166,009 | $393,030 |
| December 31, 2022 | 990 | $189,209 | $148,030 | $41,179 | $534,424 | $164,861 | $369,563 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $104,971
- Membership dues
- $99,222
- Program service revenue
- $97,335
- Investment income
- $9,977
- Net income from fundraising events
- $124
- Other revenue
- $124
Expenses
- Grants and similar amounts paid
- $2,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $658
- Travel
- $22,933
- Program services (functional)
- $102,705
- Management and general (functional)
- $64,664
Balance sheet and other
- Total assets, start of year
- $587,592
- Total assets, end of year
- $629,357
- Total liabilities, end of year
- $150,305
- Net assets, end of year
- $479,052
- Gross receipts
- $215,583
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1991
- 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 |
|---|---|---|---|
| Myron Hertel | President Trustee or director, Officer | 1 | $0 |
| Sheri Lund | 1st Vice President Trustee or director, Officer | 1 | $0 |
| Jaci Clifford | 2nd Vice President Trustee or director, Officer | 1 | $0 |
| Diane Hoffman | Sec/Treas Trustee or director, Officer | 1 | $0 |
| Audra Casteel | Past President Trustee or director, Officer | 1 | $0 |
| Annette Brant | Parliamentarian Trustee or director, Officer | 1 | $0 |
| Lynn Heupel | Director Trustee or director | 0.5 | $0 |
| Kathy Serr | Director Trustee or director | 0.5 | $0 |
| Annie Capp | Director Trustee or director | 0.5 | $0 |
| Brittany Bennett | Director Trustee or director | 0.5 | $0 |
| Helen Jane Paxton | Director Trustee or director | 0.5 | $0 |
| Sandra Frasier-Shaffer | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Kiepke | Parliamentarian Trustee or director, Officer | 0.5 | $0 |
| Jolene Donovan | Past President Trustee or director, Officer | 0.5 | $0 |
| Susan Lamb | President Trustee or director, Officer | 3 | $0 |
| Diane Remmers | Secretary Trustee or director, Officer | 0.5 | $0 |
| Audra Casteel | 1st Vice Pres Trustee or director, Officer | 0.5 | $0 |
| Jackie Sieverding | Director Trustee or director | 0.5 | $0 |
| Myron Hertel | 2nd Vice Pres Trustee or director, Officer | 0.5 | $0 |
| Teri Morgan | Director Trustee or director | 0.5 | $0 |
| Sheri Lund | Director Trustee or director | 0.5 | $0 |
| Kathy Serr | Director Trustee or director | 0.5 | $0 |
| Deb Tridle | Director Trustee or director | 0.5 | $0 |
| Jaci Clifford | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Kiepke | Parliamentarian Trustee or director, Officer | 0.5 | $0 |
| Jolene Donovan | Past President Trustee or director, Officer | 0.5 | $0 |
| Susan Lamb | President Trustee or director, Officer | 3 | $0 |
| Diane Remmers | Secretary Trustee or director, Officer | 0.5 | $0 |
| Audra Casteel | 1st Vice Pres Trustee or director, Officer | 0.5 | $0 |
| Jackie Sieverding | Director Trustee or director | 0.5 | $0 |
| Myron Hertel | 2bd Vice Pres Trustee or director, Officer | 0.5 | $0 |
| Teri Morgan | Director Trustee or director | 0.5 | $0 |
| Sheri Lund | Director Trustee or director | 0.5 | $0 |
| Kathy Serr | Director Trustee or director | 0.5 | $0 |
| Deb Tridle | Director Trustee or director | 0.5 | $0 |
| Jaci Clifford | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2022: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Kiepke | Parliamentarian Trustee or director, Officer | 0.5 | $0 |
| Traci Radway | Past President Trustee or director, Officer | 0.5 | $0 |
| Jolene Donovan | President Trustee or director, Officer | 3 | $0 |
| Diane Murtha | Secretary Trustee or director, Officer | 0.5 | $0 |
| Susan Lamb | 1st Vice Pres Trustee or director, Officer | 0.5 | $0 |
| Jackie Sieverding | Director Trustee or director | 0.5 | $0 |
| Audra Casteel | 2bd Vice Pres Trustee or director, Officer | 0.5 | $0 |
| Teri Morgan | Director Trustee or director | 0.5 | $0 |
| Tamara Brunken | Director Trustee or director | 0.5 | $0 |
| Kathy Serr | Director Trustee or director | 0.5 | $0 |
| Deb Tridle | Director Trustee or director | 0.5 | $0 |
| Jaci Clifford | Director Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 211 E PROSPECT AVE, PIERRE, SD 57501-2530
- Principal officer (990 for 2025)
- Kris Jacobsen, 29219 Cty Line Rd, Fort Pierre, SD 57532
- Signed the 990
- Kris Jacobsen, Executive Director
- Phone
- (605) 224-4554
- Return prepared by
- Anderson Nill & Associates Inc
Mission
PROVIDE CONTINUING EDUCATION TO COUNTY OFFICIALS THROUGHOUT SD,ADVISE THE SD LEGISLATURE ON MATTERS RELATING TO COUNTY GOVERNMENT; FACILITATE COMMUNICATIONS & COOPERATION BETWEEN THE 66 COUNTIES & EDUCATE THE PUBLIC ABOUT COUNTY GOVERNMENT.
Program accomplishments
- Provide continuing education to county officials; done via conferences and workshops with approx 337 people in attendance.
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
- 46-0377142
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $629,357
- Income (IRS master file)
- $215,583
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $212,407 | $167,369 | $629,357 | IRS |
| 990 | December 2024 | $202,043 | $161,559 | $587,592 | IRS |
| 990 | December 2023 | $193,471 | $157,864 | $559,039 | XML |
| 990 | December 2022 | $189,209 | $148,030 | $534,424 | XML |
| 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 46-0377142).
Questions about SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS
- What is the EIN of SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS?
- The employer identification number (EIN) of SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS is 46-0377142.
- Is SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2007.
- Are donations to SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS 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 OFFICIALS 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 OFFICIALS 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 OFFICIALS?
- The 990 for the year ended December 31, 2025 names Kris Jacobsen.
- Who are the officers and directors of SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $212,407, expenses of $167,369 and total assets of $629,357 at year end.
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All nonprofits in PIERRE · South Dakota · Community improvement and capacity building