SOUTH DAKOTA INSURANCE GUARANTY

EIN: 466035349

SIOUX FALLS, SD

Total Revenue
$567,718
Total Expenses
$1,127,039
Total Assets
$7,299,419
Net Assets
$7,299,419
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1970
Legal Domicile
SD
Principal Officer
JIM DAVIDSON
Phone
6052759599
Tax Period
2024-01-01 to 2024-12-31

SOUTH DAKOTA INSURANCE GUARANTY, founded in 1970, is a small nonprofit that reported $568K in total revenue in fiscal year 2024. Revenue surged 70% from the prior year, signaling strong growth momentum. Expenses of $1.1M exceeded revenue, resulting in a 99% operating deficit.

Mission

THE SOUTH DAKOTA INSURANCE GUARANTY ASSOCIATION WAS FORMED TO PROVIDE BENEFITS TO INSURANCE POLICY HOLDERS OF PROPERTY, CASUALTY, WORKMEN'S COMPENSATION, AND AUTOMOBILE LIABILITY POLICIES, IN THE EVENT SUCH AN INSURANCE COMPANY THAT DOES BUSINESS IN SOUTH DAKOTA BECOMES INSOLVENT.

Program Service Accomplishments

Program 1

FROM ITS INCEPTION IN 1970 THROUGH DECEMBER 31, 2024, THE ASSOCIATION HAS PAID $28.7 MILLION TO OR ON BEHALF OF HOLDERS OF COVERED CLAIMS AGAINST INSOLVENT AUTOMOBILE, WORKERS' COMPENSATION AND...

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FROM ITS INCEPTION IN 1970 THROUGH DECEMBER 31, 2024, THE ASSOCIATION HAS PAID $28.7 MILLION TO OR ON BEHALF OF HOLDERS OF COVERED CLAIMS AGAINST INSOLVENT AUTOMOBILE, WORKERS' COMPENSATION AND PROPERTY AND CASUALTY INSURERS WHO TRANSACTED BUSINESS IN THE STATE OF SOUTH DAKOTA. THE ASSOCIATION HAS ALSO REFUNDED $1.8 MILLION IN UNEARNED PREMIUM TO POLICYHOLDERS OF THOSE INSOLVENT INSURERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $415,671
Investment Income $152,047
Other Revenue $0
TOTAL REVENUE $567,718

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $1,127,039
TOTAL EXPENSES $1,127,039

Year-over-Year Comparison

2024 2023 Change
Revenue $567,718 $334,193 +0.7%
Expenses $1,127,039 $1,466,158 -0.2%
Net Income $-559,321 $-1,131,965 -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

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Governance

Voting Members
7
Independent Members
7
Employees
N/A
Volunteers
7

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
4
$0
Total Directors
7
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JIM DAVIDSON CHAIRMAN 4.00
Officer Director
$0 $0 $0
STEVE BRUNING TREASURER 1.00
Officer Director
$0 $0 $0
MELVIN JURAN SECRETARY 1.00
Officer Director
$0 $0 $0
JEFF JONES DIRECTOR 1.00
Director
$0 $0 $0
BRIAN BOWKER DIRECTOR 1.00
Director
$0 $0 $0
ROB HOVLAND DIRECTOR 1.00
Director
$0 $0 $0
ANN PAR DIRECTOR 1.00
Director
$0 $0 $0
EDWIN EVANS MANAGING SECRETARY 4.00
Officer
$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
2024 $567,718 $1,127,039 $7,299,419 $-559,321
2023 $334,193 $1,466,158 $7,858,740 $-1,131,965
2022 $177,209 $306,307 $8,990,705 $-129,098
2021 $2,196,992 $682,755 $9,119,803 $1,514,237
2020 $614,102 $624,021 $7,605,566 $-9,919
2019 $1,299,530 $592,583 $7,474,195 $706,947
2018 $361,837 $620,048 $6,767,248 $-258,211
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