SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS

EIN: 460277101

PIERRE, SD

Total Revenue
$604,759
Total Expenses
$545,638
Total Assets
$2,844,008
Net Assets
$1,181,575
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Tuckman-Chang Vulnerability Assessment

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Financial Trends

Organization Details

Formation Year
1993
Legal Domicile
SD
Principal Officer
KRISTIE JACOBSEN
Phone
6052244554
Tax Period
2024-01-01 to 2024-12-31

SOUTH DAKOTA ASSOCIATION OF COUNTY COMMISSIONERS, founded in 1993, is a small nonprofit that reported $499K in total revenue in fiscal year 2020. Revenue decreased 8% compared to the prior year. The organization ran a surplus of $82K, a strong 16% operating margin.

Mission

Coordinate county activities.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $166,001
Program Service Revenue $382,337
Investment Income $49,511
Other Revenue $6,910
TOTAL REVENUE $604,759

Expense Breakdown

Grants Paid $2,000
Salaries & Benefits $198,493
Fundraising Expenses $0
Program Expenses $299,056
Other Expenses $345,145
TOTAL EXPENSES $545,638

Year-over-Year Comparison

2024 2023 Change
Revenue $604,759 $612,254 0.0%
Expenses $545,638 $516,657 +0.1%
Net Income $59,121 $95,597 -0.4%
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

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Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
16
Independent Members
16
Employees
3
Volunteers
10

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
5
$0
Total Directors
16
$80,875
Key Employees
1
$80,875
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Casey Krogman Director 0.50
Director
$0 $0 $0
Duane Sutton Director 0.50
Director
$0 $0 $0
Dan Klimisch First Vice President 0.50
Officer Director
$0 $0 $0
Jim Schmidt Director 0.50
Director
$0 $0 $0
John Claggett Director 0.50
Director
$0 $0 $0
Kris Jacobsen Executive Director 40.00
Director Key Emp Highest
$80,875 $0 $80,875
Ted Seaman Director 0.50
Director
$0 $0 $0
Connie Hohn Second Vice President 0.50
Officer Director
$0 $0 $0
Bill Floyd Director 0.50
Director
$0 $0 $0
Dean Karsky Past President 0.50
Officer Director
$0 $0 $0
Mike Bartley Director 0.50
Director
$0 $0 $0
Chad Preszler Treasurer 0.50
Officer Director
$0 $0 $0
Gary Drewes President 3.00
Officer Director
$0 $0 $0
Ron Rossknecht Director 0.50
Director
$0 $0 $0
Tiffani Landeen Director 0.50
Director
$0 $0 $0
Lloyd LaCroix WIR Rep 0.50
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 No data No data No data No data
2024 $604,759 $545,638 $2,844,008 $59,121
2023 $612,254 $516,657 $3,458,238 $95,597
2022 $573,073 $508,439 $3,353,302 $64,634
2021 $613,496 $475,556 $3,344,583 $137,940
2020 $499,269 $417,263 $3,087,148 $82,006
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