- Revenue 2024
- $10,373,226
- Expenses 2024
- $306,031
Program services were 86.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B90
- Classification
- 1000
- Street
- 4600 W NOBEL ST STE 102
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
SHEILA GESTRING
CHAIR
- Total calculated
- $453,719
- From this org
- $0
- From related orgs
- $411,206
- Other
- $42,513
- Hours/week
- 0.1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $411,206 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $31,637 related
- Nontaxable benefits
- $0 + $14,838 related
- Filer's total
- $0 + $457,681 related
-
JAMES ABBOTT
INTERIM PRESIDENT
- Total calculated
- $0
- Hours/week
- 20
-
DEB PETERS
TREASURER
- Total calculated
- $0
- Hours/week
- 0.2
-
MARK MICKELSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.1
-
KIM PATRICK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.1
-
PAUL TENHAKEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.1
-
TIM RAVE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.1
-
BOBBIE TIBBETTS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.1
-
KATHRYN POHLSON
DIRECTOR (BEG MAY 2024)
- Total calculated
- $0
- Hours/week
- 0.1
-
MATT MICHELS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.1
-
NATHAN LUKKES
DIRECTOR
- Total calculated
- $325,795
- From this org
- $0
- From related orgs
- $285,296
- Other
- $40,499
- Hours/week
- 0.1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $285,296 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $29,623 related
- Nontaxable benefits
- $0 + $13,649 related
- Filer's total
- $0 + $328,568 related
-
NATHAM PETERSON
DIRECTOR (UNTIL MAR 2024)
- Total calculated
- $0
- Hours/week
- 0.1
-
RYAN OINES
CHIEF OPERATING OFFICER
- Total calculated
- $0
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $10,373,226
- Expenses
- $306,031
- Contributions
- $10,029,714
- Grants paid
- $0
-
2023
- Revenue
- $3,795,139
- Expenses
- $234,434
- Contributions
- $3,595,238
- Grants paid
- $0
-
2022
- Revenue
- $4,700,103
- Expenses
- $171,926
- Contributions
- $4,675,000
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$1,867,032
2022 Sponsorship
-
$50,580
2023 Donation
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
GOVERN THE SYSTEM OF PUBLIC HIGHER EDUCATION IN THE STATE OF SOUTH DAKOTA · SD
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 10 September 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.