SOUTH DAKOTA CPA SOCIETY (EIN 237278623) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

TOMMY POLLEMA

Phone

6053343848

Tax Period

2024-06-01 to 2025-05-31

SOUTH DAKOTA CPA SOCIETY, founded in 1973, is a small nonprofit that reported $365K in total revenue in fiscal year 2018. Revenue decreased 6% compared to the prior year.

Mission

TO PROMOTE THE ACCOUNTING PROFESSION.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,000

Program Service Revenue $335,870

Investment Income $764

Other Revenue $7,547

TOTAL REVENUE $349,181

Expense Breakdown

Grants Paid $8,500

Salaries & Benefits $210,616

Fundraising Expenses $0

Other Expenses $160,339

TOTAL EXPENSES $379,455

Year-over-Year Comparison

	2024	2023	Change
Revenue	$349,181	$361,041	0.0%
Expenses	$379,455	$381,397	0.0%
Net Income	$-30,274	$-20,356	+0.5%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$115,301

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOMMY POLLEMA	EXECUTIVE DI	40.00	Officer	$99,785	$15,516	$115,301
AARON CLAYTON	PRESIDENT	1.00	Officer Director	$0	$0	$0
CLAY CUDMORE	PRESIDENT EL	1.00	Officer Director	$0	$0	$0
BRADY LARSEN	SECRETARY TR	1.00	Officer Director	$0	$0	$0
ERIC DEHAAN	PAST PRESIDE	1.00	Director	$0	$0	$0
AMY BOURNE	AICPA COUNCI	1.00	Director	$0	$0	$0
MATT MUELLER	DIRECTOR	1.00	Director	$0	$0	$0
BECKY PETERSON	DIRECTOR	1.00	Director	$0	$0	$0
TERESA SVEEGGEN	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$349,181	$379,455	$361,765	$-30,274
2024	$361,041	$381,397	$364,548	$-20,356
2023	$334,692	$376,516	$354,115	$-41,824
2022	$397,289	$375,274	$405,763	$22,015
2021	$351,110	$337,426	$431,600	$13,684
2020	$386,147	$345,334	$354,230	$40,813
2019	$364,853	$386,653	$311,623	$-21,800

SOUTH DAKOTA CPA SOCIETY