Rural Office of Community Services
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ORGANIZATION PROVIDES A WIDE RANGE OF SERVICES TO ADDRESS THE NEEDS OF THE LOW INCOME AND ELDERLY INDIVIDUALS, TO REVITALIZE COMMUNITIES AND EMPOWER FAMILIES AND INDIVIDUALS IN RURAL SOUTH DAKOTA TO GAIN SELF SUFFICIENCY.
- Income
- $15.9 million
- Spending
- $14.0 million
- Spent on programs
- 93%
- Reserves
- 1.4 months of spending
- Largest source of income
- government grants, 90%
- Employees
- 210
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 66 out of 100.
Reserves
10 of 35Spendable reserves would cover 1.4 months of spending.
Debt
16 of 20It owes 18% of what it owns.
Living within its means
15 of 15Income exceeded spending by 12% of income.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 58 out of 100.
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $1.6 million spent. WEATHERIZATION PROGRAM
- $3.1 million spent. TRANSPORTATION PROGRAM PROVIDES RURAL TRANSPORTATION FOR ELDERLY AND LOW- INCOME AND DISABLED.
- $2.1 million spent. NUTRITION PROGRAM PROVIDED MEALS TO ELDERLY, SHUT INS, LOW INCOME AND DISABLED PEOPLE.
- $6.4 million spent. OTHER PROGRAMS INCLUDES EMERGENCY FOOD AND SHELTER ASSISTANCE TO WELFARE RECIPIENTS, GARDEN PROJECTS, BASIC NEEDS PROGRAM, SCHOOL SUPPLY PROGRAM FOR LOW INCOME CHILDREN, PROVIDE ENERGY KITS, HOME SAFETY DEVICES, FANS, AIR CONDITIONERS WHERE NEEDED.
- OTHER PROGRAMS INCLUDES EMERGENCY FOOD AND SHELTER ASSISTANCE TO WELFARE RECIPIENTS, GARDEN PROJECTS, BASIC NEEDS PROGRAM, SCHOOL SUPPLY PROGRAM FOR LOW INCOME CHILDREN, PROVIDE ENERGY KITS, HOME SAFETY DEVICES, FANS, AIR CONDITIONERS WHERE NEEDED.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1982.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.