SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS (EIN 460377142) - 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

1991

Legal Domicile

Principal Officer

Kris Jacobsen

Phone

6052244554

Tax Period

2023-01-01 to 2023-12-31

SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS, founded in 1991, is a small nonprofit in the Community Improvement sector that reported $118K in total revenue in fiscal year 2020. Net assets of $312K represent 32 months of operating reserves.

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.

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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 (2023)

Revenue Breakdown

Contributions & Grants $99,492

Program Service Revenue $85,490

Investment Income $8,033

Other Revenue $456

TOTAL REVENUE $193,471

Expense Breakdown

Grants Paid $3,500

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $154,364

TOTAL EXPENSES $157,864

Year-over-Year Comparison

	2023	2022	Change
Revenue	$193,471	$189,209	+0.0%
Expenses	$157,864	$148,030	+0.1%
Net Income	$35,607	$41,179	-0.1%

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

N/A

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Susan Kiepke	Parliamentarian	0.50	Officer Director	$0	$0	$0
Jolene Donovan	Past President	0.50	Officer Director	$0	$0	$0
Susan Lamb	President	3.00	Officer Director	$0	$0	$0
Diane Remmers	Secretary	0.50	Officer Director	$0	$0	$0
Audra Casteel	1st Vice Pres	0.50	Officer Director	$0	$0	$0
Jackie Sieverding	Director	0.50	Director	$0	$0	$0
Myron Hertel	2bd Vice Pres	0.50	Officer Director	$0	$0	$0
Teri Morgan	Director	0.50	Director	$0	$0	$0
Sheri Lund	Director	0.50	Director	$0	$0	$0
Kathy Serr	Director	0.50	Director	$0	$0	$0
Deb Tridle	Director	0.50	Director	$0	$0	$0
Jaci Clifford	Director	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	No data	No data	No data	No data
2023	$193,471	$157,864	$559,039	$35,607
2022	$189,209	$148,030	$534,424	$41,179
2021	$169,359	$151,383	$517,156	$17,976
2020	$117,840	$128,750	$537,577	$-10,910

SOUTH DAKOTA ASSOCIATION OF COUNTY OFFICIALS