SD CONTINUING LEGAL EDUCATION INC (EIN 460432846) - 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

1994

Legal Domicile

Principal Officer

PAUL CREMER

Phone

6052247554

Tax Period

2023-08-01 to 2024-07-31

SD CONTINUING LEGAL EDUCATION IN, founded in 1994, is a small nonprofit in the Education sector that reported $458K in total revenue in fiscal year 2017. The organization ran a surplus of $103K, a strong 22% operating margin.

Mission

TO PROVIDE SUPPORT TO THE STATE BAR OF SOUTH DAKOTA THROUGH AN EDUCATIONAL PROGRAM.

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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 $338,598

Program Service Revenue $114,053

Investment Income $20,716

Other Revenue $0

TOTAL REVENUE $473,367

Expense Breakdown

Grants Paid $0

Salaries & Benefits $104,837

Fundraising Expenses $0

Program Expenses $123,563

Other Expenses $191,116

TOTAL EXPENSES $295,953

Year-over-Year Comparison

	2023	2022	Change
Revenue	$473,367	$486,525	0.0%
Expenses	$295,953	$364,082	-0.2%
Net Income	$177,414	$122,443	+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

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

$128,618

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL CREMER	EXECUTIVE DI	40.00	Officer	$0	$0	$128,618
ELIZABETH OVERMOE	STRATEGIC PL	N/A	Highest	$0	$0	$117,873
DENISE LANGLEY	A2J EXEC DIR	N/A	Highest	$0	$0	$106,743
REBECCA PORTER	ATTORNEY	N/A	Highest	$0	$0	$101,484
JUSTIN L BELL	DIRECTOR	2.00	Director	$0	$0	$0
STEVEN BLAIR	DIRECTOR	2.00	Director	$0	$0	$0
SARAH COVINGTON	DIRECTOR	2.00	Director	$0	$0	$0
KRISTIN EDWARDS	DIRECTOR	2.00	Director	$0	$0	$0
TERAMIE L HILL	DIRECTOR	2.00	Director	$0	$0	$0
STACY M JOHNSON	DIRECTOR	2.00	Director	$0	$0	$0
KIMBERLY R KINNEY	DIRECTOR	2.00	Director	$0	$0	$0
TYLER P MATSON	DIRECTOR	2.00	Director	$0	$0	$0
GERALD M MCCABE	DIRECTOR	2.00	Director	$0	$0	$0
AMBER L MULDER	DIRECTOR	2.00	Director	$0	$0	$0
ERIKA OLSON	DIRECTOR	2.00	Director	$0	$0	$0
JOHN T RICHTER	PRESIDENT EL	2.00	Officer Director	$0	$0	$0
CAROLINE A SRSTKA	DIRECTOR	2.00	Director	$0	$0	$0
DAVID R STRAIT	DIRECTOR	2.00	Director	$0	$0	$0
SARAH SHARP THEOPHILUS	PRESIDENT	2.00	Officer 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	$473,367	$295,953	$1,287,443	$177,414
2023	$486,525	$364,082	$1,024,001	$122,443
2022	$446,622	$339,800	$698,003	$106,822
2021	$418,558	$327,854	$486,246	$90,704
2020	$423,234	$303,762	$320,898	$119,472
2019	$469,333	$338,697	$222,503	$130,636
2018	$457,946	$355,296	$184,121	$102,650

SD CONTINUING LEGAL EDUCATION INC