South Dakota Association of County Officials

Nonprofit profile at a glance

EIN
460377142
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2014
Location
Pierre, SD, USA
Phone
6052244554
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$212,407
Expenses
$167,369
Assets
$629,357
Liabilities
$150,305

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Myron Hertel (President)
  • Sheri Lund (1st Vice President)
  • Jaci Clifford (2nd Vice President)
  • Audra Casteel (Past President)

People named in this filing

  • Myron Hertel (President)
  • Sheri Lund (1st Vice President)
  • Jaci Clifford (2nd Vice President)

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

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

Overview

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.

What it reported doing in 2025

Provide continuing education to county officials; done via conferences and workshops with approx 337 people in attendance.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, 2% for grants, and 43% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.6%; rating input score 49
  • Program expense ratio: 61.4%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 3.76; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 48.6% of revenue deployed · 61.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.