Passes our checks

Arts South Dakota

EIN 47-4923322 · Sioux Falls, SD

Public records show a registered, tax-exempt organization in good standing.

What it says it does

ARTS SOUTH DAKOTA IMPROVES THE LIVES OF SOUTH DAKOTANS AS A CATALYST FOR CREATIVE AND ARTISTIC EXPRESSION IN COMMUNITIES AND SCHOOLS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 78 out of 100. Higher than 53% of charities in its peer group (arts and culture, $250k to $1m).

Reserves
20 of 35
Spendable reserves would cover 5.8 months of spending.
Debt
20 of 20
It owes 8% of what it owns.
Living within its means
8 of 15
Spending exceeded income by 0% of income.
Income trend
15 of 15
Income rose 0% on the year before.
Spending floor
15 of 15
96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 48 out of 100. Higher than 14% of charities in its peer group (arts and culture, $250k to $1m).

Independent board
25 of 25
17 of 17 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$626,220 spent. ARTS SOUTH DAKOTA IMPROVES THE LIVES OF SOUTH DAKOTANS AS A CATALYST FOR CREATIVE AND ARTISTIC EXPRESSION IN COMMUNITIES AND SCHOOLS. SOUTH DAKOTA, AS A STATE AND A PEOPLE, ENCOURAGES THE DEVELOPMENT OF ARTISTIC TALENT IN ALL INDIVIDUALS AND VALUES THE WORTH OF CREATIVE EXPRESSION TO THE QUALITY OF LIFE OF ITS CITIZENS AND TO THE ECONOMIC, SOCIAL AND EDUCATIONAL GROWTH OF ITS COMMUNITIES. SOUTH DAKOTANS HAVE OPPORTUNITIES TO PARTICIPATE IN THE ARTS IN THEIR OWN COMMUNITIES AND TO EXPERIENCE THE WORK OF PROFESSIONAL ARTISTS IN THEIR COMMUNITIES OR REGION. ALL SOUTH DAKOTA CHILDREN HAVE THE OPPORTUNITY TO EXPERIENCE AND PARTICIPATE IN ART FORMS THAT ENHANCE LIFE-LONG LEARNING BY EXPANDING CURIOSITY, CREATIVITY, TEAM-BUILDING SKILLS AND SELF-WORTH.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 September 7, 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 September 30, 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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2015.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.