SOUTH DAKOTA BAR FOUNDATION (EIN 460378148) - 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

1984

Legal Domicile

Principal Officer

PAUL L CREMER

Phone

6052247554

Tax Period

2024-08-01 to 2025-07-31

SOUTH DAKOTA BAR FOUNDATION, founded in 1984, is a small nonprofit in the Crime & Legal sector that reported $255K in total revenue in fiscal year 2017. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $389K exceeded revenue, resulting in a 53% operating deficit.

Mission

THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO OPERATE FOR CHARITABLE, EDUCATIONAL, SCIENTIFIC, AND LITERARY PURPOSES, TO RECIEVE AND ADMINISTER FUNDS FOR THOSE PURPOSES, TO MAKE ANY GIFT OF GIFTS EXCLUSIVELY FOR THOSE PURPOSES.

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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 $519,202

Program Service Revenue $0

Investment Income $123,842

Other Revenue $0

TOTAL REVENUE $643,044

Expense Breakdown

Grants Paid $232,437

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $242,538

Other Expenses $31,206

TOTAL EXPENSES $263,643

Year-over-Year Comparison

	2024	2023	Change
Revenue	$643,044	$687,955	-0.1%
Expenses	$263,643	$205,959	+0.3%
Net Income	$379,401	$481,996	-0.2%

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

$149,499

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL L CREMER	SECRETARY-TR	1.00	Officer	$0	$0	$149,499
DENISE LANGLEY	A2J EXEC DIR	N/A	Highest	$0	$0	$116,371
REBECCA PORTER	ATTORNEY	N/A	Highest	$0	$0	$102,593
HEATHER LAMMERS BOGARD	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS H FRIEBERG	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM C GARRY	PRESIDENT	1.00	Officer Director	$0	$0	$0
PATRICK G GOETZINGER	DIRECTOR	1.00	Director	$0	$0	$0
STEVE HUFF	FORMER PRESI	1.00	Officer Director	$0	$0	$0
STEPHANIE JUDSON	DIRECTOR	1.00	Director	$0	$0	$0
LISA K MARSO	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
LISA PROSTROLLO	DIRECTOR	1.00	Director	$0	$0	$0
PAMELA R REITER	DIRECTOR	1.00	Director	$0	$0	$0
ANTHONY SUTTON	DIRECTOR	1.00	Director	$0	$0	$0
SARAH SHARP THEOPHILUS	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	$643,044	$263,643	$4,364,130	$379,401
2024	$687,955	$205,959	$3,831,686	$481,996
2023	$537,242	$220,320	$3,199,655	$316,922
2022	$305,152	$218,952	$2,777,788	$86,200
2021	$256,624	$193,887	$2,903,576	$62,737
2020	$268,675	$190,711	$2,541,779	$77,964
2019	$261,558	$273,077	$2,326,865	$-11,519
2018	$254,882	$388,896	$2,370,740	$-134,014

SOUTH DAKOTA BAR FOUNDATION