Nonprofit · EIN 46-0415786
PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA
Tax-exempt · RAPID CITY, SD 57709
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $66,974 | $71,314 | -$4,340 | $100,863 | $0 | $100,863 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $3,000
- Membership dues
- $17,625
- Program service revenue
- $41,235
- Investment income
- $494
- Net income from fundraising events
- $3,965
- Other revenue
- $655
Expenses
- Grants and similar amounts paid
- $500
- Compensation of officers, directors and key employees
- $27,120
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $38,945
- Printing, publications and postage
- $2,582
- Other expenses
- $29,287
Balance sheet and other
- Total assets, start of year
- $105,203
- Total assets, end of year
- $100,863
- Total liabilities, end of year
- $0
- Net assets, end of year
- $100,863
- Cash, savings and investments
- $100,863
- Gross receipts
- $66,974
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Beverly Luke | Executive Administrator | 25 | $27,120 |
| Amy Frink | President | 3 | $0 |
| Scott Kopplin | Vice President | 3 | $0 |
| Craig Steinley | SecretaryTreasurer | 4 | $0 |
| Sandra Gresh | Past President | 3 | $0 |
| William Bear | Director | 1 | $0 |
| Marshall Miller | Director | 1 | $0 |
| Marvin Siebrecht | Director | 1 | $0 |
| David Lawrence | Director | 1 | $0 |
| Charlotte Deaver | Director | 1 | $0 |
| Patrick Wyatt | Director | 1 | $0 |
| Kent Roe | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7742, RAPID CITY, SD 57709-7742
- In care of
- % BEVERLY LUKE
- Mailing address (990-N for 2025)
- PO Box 7742, Rapid City SD 57709
- Principal officer (990-N for 2025)
- Teresa Jones, PO Box 7742, Rapid City SD 57709
- Signed the 990-EZ
- Beverly Luke, Executive Administrator
- Phone
- (605) 381-9415
- Website
- www.paasd.com
Mission
The Professional Appraisers Association of South Dakota was formed to provide one organization to represent all real estate appraisers statewide This organizations primary objectives are to provide in-state education for appraisers promote the appraisal profession in South Dakota and to have a positive influence on the state political environment The primary objectives of the organization continue to be those first identified when PAASD was formed Provide in state education for appraisers Promote the appraisal profession within the state Have a positive influence on the political environment The Professional Appraisers Association of South Dakota is a not-for-profit organization
Program accomplishments
- 0
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-0415786
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Teresa Jones | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Teresa Jones | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $66,974 | $71,314 | $100,863 | XML |
| 990-N for 2022 Officer: Beverly Luke | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Beverly Luke | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Beverly Luke | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 46-0415786).
Questions about PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA
- What is the EIN of PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA?
- The employer identification number (EIN) of PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA is 46-0415786.
- Is PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1992.
- Are donations to PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA 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 PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA?
- The 990-N for 2025 names Teresa Jones.
- Who are the officers and directors of PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA?
- The 990-EZ for the year ended December 31, 2023 lists 12 people; 1 received compensation from the organization, the highest $27,120 (Beverly Luke, Executive Administrator).
- How much revenue does PROFESSIONAL APPRAISERS ASSOCIATION OF SOUTH DAKOTA have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $66,974, expenses of $71,314 and total assets of $100,863 at year end.
Other nonprofits in RAPID CITY
- MONUMENT HEALTH RAPID CITY HOSPITAL INC EIN 46-0319070 · last filed 990 for 2025
- MONUMENT HEALTH NETWORK INC EIN 46-0360899 · last filed 990 for 2025
- GREAT PLAINS TRIBAL LEADERS HEALTH BOARD EIN 46-0420063 · last filed 990 for 2025
- BLACK HILLS WORKS INC EIN 46-0341382 · last filed 990 for 2025
- PRESBYTERIAN RETIREMENT VILLAGE OF RAPID CITY INC EIN 46-0354383 · last filed 990 for 2025
- SDSM&T CENTER FOR ALUMNI RELATIONS & ADVANCEMENT EIN 46-6011771 · last filed 990 for 2025
- BLACK HILLS AREA COMMUNITY FOUNDATION EIN 36-3608635 · last filed 990 for 2025
- BEHAVIOR MANAGEMENT SYSTEMS INC EIN 46-0251185 · last filed 990 for 2025