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    <Timestamp>2012-09-04T09:40:58-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>DAVID PUMMEL &amp; ASSOCIATES LLP</BusinessNameLine1>
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        <BusinessNameLine1>SOUTH DAKOTA SHERIFFS ASSOCIATION</BusinessNameLine1>
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        <State>SD</State>
        <ZIPCode>573490130</ZIPCode>
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      <Name>KEVIN SCOTTING</Name>
      <Title>PRESIDENT</Title>
      <Phone>6057722030</Phone>
      <DateSigned>2012-08-16</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RENAE SCHAEFFER CPA</Name>
      <Phone>6057231040</Phone>
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      <WebSite>SOUTHDAKOTASHERIFFS.ORG</WebSite>
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      <ProgramServiceRevenue>60555</ProgramServiceRevenue>
      <InvestmentIncome>28</InvestmentIncome>
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      <CostOfGoodsSold>1451</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>71</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>59</OtherRevenueTotal>
      <TotalRevenue>146483</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>1751</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>49582</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>21872</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>18637</PrintingPublicationsPostage>
      <OtherExpensesTotal>59693</OtherExpensesTotal>
      <TotalExpenses>151535</TotalExpenses>
      <ExcessOrDeficitForYear>-5052</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>52502</NetAssetsOrFundBalancesBOY>
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      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
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        <BOY>1305</BOY>
        <EOY>250</EOY>
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      <TotalAssets>
        <BOY>80636</BOY>
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        <BOY>28134</BOY>
        <EOY>27513</EOY>
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        <BOY>52502</BOY>
        <EOY>47450</EOY>
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      <PrimaryExemptPurpose>THE PURPOSE OF THE ORGANIZATION SHALL BE TO SEEK BETTER COOPERATION BETWEEN THE SHERIFF AND THEIR DEPUTIES, STATE'S ATTORNEYS, CHIEFS OF POLICE AND THEIR OFFICERS, THE ATTORNEY GENERAL AND HIS AGENTS, THE DIVISION OF HIGHWAY PATROL AND ALL OTHER OFFICERS OF THE STATE OF SOUTH DAKOTA, AND TO ACT IN THE INTEREST OF AND FOR THE BENEFIT OF THESE PEACE OFFICERS AND THEIR TAXPAYERS FOR THE STATE OF SOUTH DAKOTA. TO PROVIDE TRAINING AND INTERCHANGE OPPORTUNITIES FOR LAW ENFORCEMENT OFFICERS.</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>PROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ONGOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.</DescriptionProgramServiceAccom>
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        <PersonName referenceDocumentId="RetDoc1">LANNY KLINKHAMMER</PersonName>
        <AddressUS>
          <AddressLine1>MINER COUNTY SHERIFF</AddressLine1>
          <City>HOWARD</City>
          <State>SD</State>
          <ZIPCode>57349</ZIPCode>
        </AddressUS>
        <Title>PAST PRESIDE</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">DENNIS JOHNSON</PersonName>
        <AddressUS>
          <AddressLine1>LINCOLN COUNTY SHERIFF</AddressLine1>
          <City>CANTON</City>
          <State>SD</State>
          <ZIPCode>57013</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">KEVIN SCOTTING</PersonName>
        <AddressUS>
          <AddressLine1>KINGSBURY COUNTY SHERIFF</AddressLine1>
          <City>DESMET</City>
          <State>SD</State>
          <ZIPCode>57231</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">KURT HALL</PersonName>
        <AddressUS>
          <AddressLine1>FAULK COUNTY SHERIFF</AddressLine1>
          <City>FAULKTON</City>
          <State>SD</State>
          <ZIPCode>57438</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">FRED LAMPHERE</PersonName>
        <AddressUS>
          <AddressLine1>BUTTE COUNTY SHERIFF</AddressLine1>
          <City>BELLE FOURCHE</City>
          <State>SD</State>
          <ZIPCode>57717</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">STACI EGGERT</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 130</AddressLine1>
          <City>HOWARD</City>
          <State>SD</State>
          <ZIPCode>57349</ZIPCode>
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        <Title>EXECUTIVE DI</Title>
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        <Compensation>41800</Compensation>
        <ContriToEmplBenefitPlansEtc>4019</ContriToEmplBenefitPlansEtc>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">BARRY HILLESTAND</PersonName>
        <AddressUS>
          <AddressLine1>DAY COUNTY SHERIFF</AddressLine1>
          <City>WEBSTER</City>
          <State>SD</State>
          <ZIPCode>57274</ZIPCode>
        </AddressUS>
        <Title>SECRETARY/TR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">ANDY HOWE</PersonName>
        <AddressUS>
          <AddressLine1>CLAY COUNTY SHERIFF</AddressLine1>
          <City>VERMILLION</City>
          <State>SD</State>
          <ZIPCode>57069</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>true</OrganizationHadUBI>
      <OrganizationFiled990T>true</OrganizationFiled990T>
      <SubjectToProxyTax referenceDocumentId="RetDoc3">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>STACI EGGERT</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>PO BOX 130</AddressLine1>
          <AddressLine2>123 S MAIN AVE</AddressLine2>
          <City>HOWARD</City>
          <State>SD</State>
          <ZIPCode>57349</ZIPCode>
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        <TelephoneNumber>6057722030</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities referenceDocumentId="RetDoc3">false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities referenceDocumentId="RetDoc3">true</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <CurrentTaxYearMinus3Years>112736</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>209903</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>131703</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>85770</CurrentTaxYear>
        <Total>688655</Total>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>2126</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>890</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1117</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1550</CurrentTaxYear>
        <Total>7625</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <CurrentTaxYearMinus2Years>20263</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22095</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>38523</CurrentTaxYear>
        <Total>80881</Total>
      </GrossReceiptsFromNonUBI>
      <Total509>
        <CurrentTaxYearMinus4Years>150485</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>114862</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>231056</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>154915</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>125843</CurrentTaxYear>
        <Total>777161</Total>
      </Total509>
      <PublicSupportTotal509>777161</PublicSupportTotal509>
      <Post1975UBTI>
        <CurrentTaxYearMinus2Years>25807</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22480</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16812</CurrentTaxYear>
        <Total>65099</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus2Years>25807</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22480</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16812</CurrentTaxYear>
        <Total>65099</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <CurrentTaxYearMinus3Years>7042</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>31354</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>311</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>59</CurrentTaxYear>
        <Total>38766</Total>
      </NetIncomeFromOtherUBI>
      <TotalSupportTotal>
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        <CurrentTaxYearMinus3Years>121904</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>288217</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>177706</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>142714</CurrentTaxYear>
        <Total>881026</Total>
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      <PublicSupportPercentage509>0.88210</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.88290</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.07000</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.06000</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <Form4720Filed>false</Form4720Filed>
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>true</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>true</DirectContactLegislators>
      <DirectContactLegislatorsAmount>16442</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>false</OtherActivities>
      <TotalLobbyingExpendituresIIB>16442</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <Form4720Filed4912Tax>false</Form4720Filed4912Tax>
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>false</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>false</AgreeToCarryoverPriorYear>
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        <ReturnReference>SCHEDULE C, PART II-B, LINE 1</ReturnReference>
        <Explanation>A SMALL ANNUAL LOBBYING EXPENDITURE IS MADE IN ORDER TO ENSURE THAT SOUTH DAKOTA STATE LEGISLATORS ARE MADE AWARE OF THE CONCERNS AND ISSUES THAT ARE IMPORTANT TO THE LAW ENFORCEMENT COMMUNITY. THIS ORGANIZATION IS EXCLUDED FROM THE REQUIREMENTS OF SECTION 6033(E) PROXY TAX BECAUSE 90% OR MORE OF THE ORGANIZATIONS FROM WHICH IS RECEIVES DUES ARE STATE OR LOCAL GOVERNMENTS OR OTHER EXEMPT ORGANIZATIONS.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>MISCELLANEOUS 59 TOTAL 59</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>CONVENTIONS CONFERENCE EXPENSES 38,112 0 DATABASE CONTRACT TRAVEL 106 EXPENSES OFFICE SUPPLIES 1,921 TRAVEL 7,069 WORKERS COMP INSURANCE 678 INSURANCE 300 BANK CHARGES 232 BOARD EXPENSE 80 MEMORIALS 389 DUES 265 SUPPLIES 2,873 TELEPHONE 3,002 WEBSITE 673 TAXES AND FEES 2,977 TRAINING 678 NON-INVESTMENT DEPRECIATION 338 TOTAL 59,693</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>PREPAID FEDERAL INCOME TAX 1,055 0 DEPOSITS 250 250 TOTAL 1,305 250</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 26,796 26,737 PAYROLL TAXES PAYABLE 1,338 754 FEDERAL INCOME TAX PAYABLE 0 22</Explanation>
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      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>THE PURPOSE OF THE ORGANIZATION SHALL BE TO SEEK BETTER COOPERATION BETWEEN THE SHERIFF AND THEIR DEPUTIES, STATE'S ATTORNEYS, CHIEFS OF POLICE AND THEIR OFFICERS, THE ATTORNEY GENERAL AND HIS AGENTS, THE DIVISION OF HIGHWAY PATROL AND ALL OTHER OFFICERS OF THE STATE OF SOUTH DAKOTA, AND TO ACT IN THE INTEREST OF AND FOR THE BENEFIT OF THESE PEACE OFFICERS AND THEIR TAXPAYERS FOR THE STATE OF SOUTH DAKOTA. TO PROVIDE TRAINING AND INTERCHANGE OPPORTUNITIES FOR LAW ENFORCEMENT OFFICERS.</Explanation>
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        <ReturnReference>FORM 990-EZ, PART III, LINE 28</ReturnReference>
        <Explanation>PROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ONGOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.</Explanation>
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        <PersonName>LANNY KLINKHAMMER</PersonName>
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        <PersonName>DENNIS JOHNSON</PersonName>
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        <PersonName>KEVIN SCOTTING</PersonName>
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        <PersonName>KURT HALL</PersonName>
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      <Compensation>
        <PersonName>FRED LAMPHERE</PersonName>
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      <Compensation>
        <PersonName>STACI EGGERT</PersonName>
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      <Compensation>
        <PersonName>BARRY HILLESTAND</PersonName>
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      <Compensation>
        <PersonName>ANDY HOWE</PersonName>
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