South Dakota Association of Assessing

Nonprofit profile at a glance

EIN
460354954
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Sturgis, SD, USA
Phone
6054908615
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$127,609
Expenses
$92,926
Assets
$225,981
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Cori Kaufmann (President)
  • Josh Marbach (President Elect)
  • Thomas Pauli (Vice President)
  • Carrie Stephenson (Past President)

People named in this filing

  • Rhea Crane (Treasurer)
  • Cori Kaufmann (President)
  • Josh Marbach (President Elect)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education for SDs county appraisers

What it reported doing in 2025

Education for SDs county appraisers that work in the Equalization Offices.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. No material rating questions were generated from the available inputs.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 82
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.5%; rating input score 71
  • Program expense ratio: 98.1%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 27.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.43; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 18% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 71.5% of revenue deployed · 98.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $91K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.