﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-14T11:22:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274012341</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PREMIER TAX SERVICE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>405 8TH AVE NW STE 311</AddressLine1Txt>
        <CityNm>ABERDEEN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>574012731</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411883269</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH DAKOTA SHERIFFS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>6059406554</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 187</AddressLine1Txt>
        <CityNm>EUREKA</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57437</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CORY BORG</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6059406554</PhoneNum>
      <SignatureDt>2026-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TAMI SCHOPP</PreparerPersonNm>
      <PTIN>P00576490</PTIN>
      <PhoneNum>6057256500</PhoneNum>
      <PreparationDt>2026-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>BRIAN MUELLER</PrincipalOfficerNm>
      <GrossReceiptsAmt>424014</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>SOUTHDAKOTASHERIFFS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1997</FormationYr>
      <LegalDomicileStateCd>SD</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THR 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.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>227231</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>243850</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>100506</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>179927</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>237</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>327737</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>424014</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>79254</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>81293</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>222640</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>298054</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>301894</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>379347</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>25843</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>44667</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>208067</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>219715</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>157508</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>120643</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>50559</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>99072</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THR 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.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>198696</ExpenseAmt>
      <Desc>PROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ON GOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>180651</ExpenseAmt>
        <Desc>PROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ON GOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>180651</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>379347</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>STACI ACKERMAN</PersonNm>
        <PhoneNum>6059406554</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 187</AddressLine1Txt>
          <CityNm>EUREKA</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57437</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>TYLER APPEL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CORY BORG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALAN DALE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN MUELLER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>234870</MembershipDuesAmt>
      <RelatedOrganizationsAmt>8980</RelatedOrganizationsAmt>
      <TotalContributionsAmt>243850</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>VENDORS/SPONSORSHIPS</Desc>
        <TotalRevenueColumnAmt>96150</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>96150</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPRING CONFERENCE</Desc>
        <TotalRevenueColumnAmt>28667</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>28667</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MOCIC REGISTRATION</Desc>
        <TotalRevenueColumnAmt>22114</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>22114</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FALL CONFERENCE</Desc>
        <TotalRevenueColumnAmt>14766</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14766</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SAVIN PROGRAM</Desc>
        <TotalRevenueColumnAmt>11440</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11440</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>6790</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6790</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>179927</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>237</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>237</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>424014</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>180164</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>64401</TotalAmt>
        <ProgramServicesAmt>64401</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>5001</TotalAmt>
        <ProgramServicesAmt>5001</ProgramServicesAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>6911</TotalAmt>
        <ProgramServicesAmt>6911</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>4980</TotalAmt>
        <ProgramServicesAmt>4980</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1736</TotalAmt>
        <ProgramServicesAmt>1736</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>25854</TotalAmt>
        <ProgramServicesAmt>25854</ProgramServicesAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>153308</TotalAmt>
        <ProgramServicesAmt>153308</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>6144</TotalAmt>
        <ProgramServicesAmt>6144</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>83</TotalAmt>
        <ProgramServicesAmt>83</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>10440</TotalAmt>
        <ProgramServicesAmt>10440</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>96364</TotalAmt>
        <ProgramServicesAmt>96364</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>3846</TotalAmt>
        <ProgramServicesAmt>3846</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>279</TotalAmt>
        <ProgramServicesAmt>279</ProgramServicesAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>379347</TotalAmt>
        <ProgramServicesAmt>379347</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>207817</BOYAmt>
        <EOYAmt>179465</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>250</BOYAmt>
        <EOYAmt>40250</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>38945</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>38945</LandBldgEquipAccumDeprecAmt>
      <TotalAssetsGrp>
        <BOYAmt>208067</BOYAmt>
        <EOYAmt>219715</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>157508</BOYAmt>
        <EOYAmt>120643</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>157508</BOYAmt>
        <EOYAmt>120643</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>50559</BOYAmt>
        <EOYAmt>99072</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>50559</BOYAmt>
        <EOYAmt>99072</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>208067</BOYAmt>
        <EOYAmt>219715</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>44667</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>3846</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>297121</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>236481</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>255996</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>227231</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>280692</CurrentTaxYearAmt>
        <TotalAmt>1297521</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>297121</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>236481</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>255996</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>227231</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>280692</CurrentTaxYearAmt>
        <TotalAmt>1297521</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1297521</PublicSupportTotal170Amt>
      <TotalSupportAmt>1297521</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>510005</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>38945</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>38945</DepreciationAmt>
      </OtherLandBuildingsGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THR 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ON GOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK SERVICE CHARGES 1,077 0 0 DONATIONS &amp; MEMORIALS 2,738 0 0 DUES-NSA 599 0 0 HONORARY PROGRAM EXPENSE 104,050 0 0 MEALS @ 50% 44 0 0 MEMORIAL TEAM EXPENSE 463 0 0 MERCHANDISE &amp; PLAQUES 955 0 0 MERCHANT ACCOUNT FEES 1,246 0 0 MOCIC 20,206 0 0 PATCHES &amp; STRIPING EXPENSE 4,759 0 0 SAVIN EXPENSE 10,400 0 0 SCHOLARSHIPS 4,050 0 0 TELEPHONE 1,226 0 0 TRAINING 299 0 0 WINTER MG/SHERIFFS INST 1,196 0 0 TOTAL 153,308 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 3,846</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>