SOUTH DAKOTA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SOUTH DAKOTA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (EIN 46-0371120)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2024-04-29
- IRS object ID
- 202421209349201637
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-EZ
- Schedule A
- Schedule B
- Schedule O
- Reasonable Cause Explanation
- Transfer Prsnl Bnft Contracts Decl
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-29T15:18:15-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460403496 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASEY PETERSON LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 909 ST JOSEPH ST STE 101 | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460371120 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH DAKOTA ASSOCIATION FOR THE | BusinessNameLine1Txt |
| Business Name Line2 | EDUCATION OF YOUNG CHILDREN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6055195147 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 44 | AddressLine1Txt |
| City | BOX ELDER | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57719 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANESSA BIXEL | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6055195147 | PhoneNum |
| Signature | 2024-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JANESSA | PersonFirstNm |
| Person Last | BIXEL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEIDRE BUDAHL CPA | PreparerPersonNm |
| PTIN | P01273830 | PTIN |
| Phone | 6053481930 | PhoneNum |
| Preparation | 2024-04-29 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.SDAEYC.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $87,290 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $69,640 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $13,197 | ProgramServiceRevenueAmt |
| Membership Dues | $4,401 | MembershipDuesAmt |
| Investment Income | $5 | InvestmentIncomeAmt |
| Other Revenue Total | $47 | OtherRevenueTotalAmt |
| Total Revenue | $87,290 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $600 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $31,200 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $5,220 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $181 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $35,666 | OtherExpensesTotalAmt |
| Total Expenses | $72,867 | TotalExpensesAmt |
| Excess Or Deficit For Year | $14,423 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $113,281 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $127,704 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,281 | BOYAmt |
| EOY | $127,704 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,281 | BOYAmt |
| EOY | $127,704 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,281 | BOYAmt |
| EOY | $127,704 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | SDAEYC PROMOTES HIGH-QUALITY CARE AND EARLY LEARNING FOR ALL CHILDREN, BIRTH THROUGH AGE 8, BY CONNECTING PRACTICE, POLICY, AND RESEARCH. WE ADVANCE A DIVERSE, DYNAMIC EARLY CHILDHOOD PROFESSION AND SUPPORT ALL WHO CARE FOR, EDUCATE, AND WORK ON BEHALF OF YOUNG CHILDREN. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SDAEYC PROMOTES HIGH-QUALITY CARE AND EARLY LEARNING FOR ALL CHILDREN, BIRTH THROUGH AGE 8, BY CONNECTING PRACTICE, POLICY, AND RESEARCH. WE ADVANCE A DIVERSE, DYNAMIC EARLY CHILDHOOD PROFESSION AND SUPPORT ALL WHO CARE FOR, EDUCATE, AND WORK ON BEHALF OF YOUNG CHILDREN. THIS IS ACCOMPLISHED BY: (1) PROVIDING PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR EDUCATORS IN THE STATE OF SOUTH DAKOTA, INCLUDING THE EARLY CHILDHOOD EDUCATION CONFERENCE, SIOUX FALLS WOW CONFERENCE, AND POWER HOUR ONLINE TRAININGS.(2) ADVOCATING FOR EARLY CHILDHOOD EDUCATION BY PARTICIPATING IN THE EARLY LEARNER SOUTH DAKOTA ACTIVITIES, THE EARLY LEARNER SUMMIT, THE CHILD CARE BUSINESS COLLABORATIVE, THE CHILD CARE TASKFORCE, AND THE CHILDREN'S DAY AT THE CAPITOL.(3) WORKING WITH COMMUNITIES USING THE NATIONAL LEAGUE OF CITIES TOOL TO ASSESS AND SUPPORT COMMUNITIIES SO ALL CHILDREN THRIVE.(4) PROVIDING SUPPORT FOR SDAEYC MEMBERS THROUGH CHAPTER MEETINGS, MONTHLY COMMUNITY OF PRACTICE MEETINGS, COMMUNITY EVENTS, AND LEADERSHIP DEVELOPMENT TRAINING. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $600 | GrantsAndAllocationsAmt |
| Program Service Expenses | $63,950 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $63,950 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| TARA ANDERSON-TOPETE | ||||
| OPERATIONS MANAGER (TERMED SEP 21) | 8.00 | $4,650 | $0 | $0 |
| NICOLE KREBS | ||||
| OPERATIONS MANAGER (BEG OCT 21) | 8.00 | $1,950 | $0 | $0 |
| JANESSA BIXEL | ||||
| PRESIDENT | 16.00 | $0 | $0 | $0 |
| KAY CUTLER | ||||
| VICE PRESIDENT | 3.00 | $0 | $0 | $0 |
| TERRY NEWKIRK | ||||
| TREASURER | 1.50 | $0 | $0 | $0 |
| KAREN RIECK | ||||
| SECRETARY | 1.50 | $0 | $0 | $0 |
| DEB RUTLEDGE | ||||
| MEMBER | 0.50 | $0 | $0 | $0 |
| KEVIN NELSON | ||||
| MEMBER | 2.00 | $0 | $0 | $0 |
| MARCY DREW | ||||
| MEMBER | 2.00 | $0 | $0 | $0 |
| KAYLA KLEIN | ||||
| MEMBER AND ELSD DIRECTOR | 1.50 | $8,400 | $0 | $0 |
| JODI BUTZER | ||||
| MEMBER | 1.00 | $0 | $0 | $0 |
| LOREETTA LELOUX | ||||
| MEMBER | 0.50 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 44 | AddressLine1Txt |
| City | BOX ELDER | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57719 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6055195147 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $12,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,640 | CurrentTaxYearAmt |
| Total | $132,140 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $12,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,640 | CurrentTaxYearAmt |
| Total | $132,140 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $132,140 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $10 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $132,150 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $104,552 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99990 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST INCOME. AMOUNT: 5. |
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 47. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: EDUCATION CONFERENCE SPONSORSHIPS TO ORGANIZATIONS. GRANTEE NAME: LESS THAN $5,000 AWARDED TO EACH ORGANIZATION. AMOUNT GIVEN: 600. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: INFORMATION TECHNOLOGY EXPENSES. AMOUNT: 771. DESCRIPTION: TRAVEL EXPENSES. AMOUNT: 7,336. DESCRIPTION: CONFERENCE EXPENSES. AMOUNT: 25,606. DESCRIPTION: INSURANCE EXPENSES. AMOUNT: 864. DESCRIPTION: ADVERTISING AND PROMOTION. AMOUNT: 1,089. TOTAL TO FORM 990-EZ, LINE 16: 35,666. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | DURING TAX YEAR 2021, SOUTH DAKOTA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN RECEIVED A SUBSTANTIAL INCREASE IN GRANT FUNDING COMPARED TO PRIOR YEARS, WHICH RESULTED IN THE ORGANIZATION MEETING THE REQUIREMENTS FOR FILING A FORM 990-EZ INSTEAD OF THE FORM 990-N THAT HAD PREVIOUSLY BEEN REQUIRED. THE BOARD OF DIRECTORS AT THE TIME LACKED KNOWLEDGE ABOUT FILING FORM 990-EZ AND DID NOT FILE AN EXTENSION BEFORE THE DEADLINE. WHEN THE BOARD BECAME AWARE OF THE FILING REQUIREMENTS, THEY ENGAGED A THIRD-PARTY ACCOUNTANT TO ASSIST WITH PREPARATION OF THE FORM 990-EZ FOR TAX YEAR 2021 AND FUTURE REQUIRED RETURNS. | ExplanationTxt |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |