| 1 | Southeastern Electric Cooperative INC Lennox | $88.2M | $87.6M | $265.1M |
| 2 | South Dakota Bankers Benefit Plan Trust Pierre | $19.8M | $19.8M | $15.7M |
| 3 | Mni Waste Water Company Eagle Butte | $3.3M | $3.3M | $72.6M |
| 4 | Joint Well Field INC Toronto | $3.2M | $3.2M | $12.8M |
| 5 | Hills of Rest Memorial Park INC Sioux Falls | $2.1M | $1.2M | $5.1M |
| 6 | El Riad Shriners Sioux Falls | $1.9M | $862K | $6.3M |
| 7 | Yeldez Shriners Aberdeen | $990K | $690K | $3.1M |
| 8 | Valley Telecommunicationscooperative Association INC Veba Tr Sioux Falls | $757K | $105K | $1.3M |
| 9 | Black Hills Utility Holdings INC Funded Retiree Healthcare Pl Non B Rapid City | $698K | $698K | $6.0M |
| 10 | Fraternal Order of Eagles Rapid City | $651K | $324K | $696K |
| 11 | Brookings Convention & Visitors Bureau Brookings | $602K | $600K | $477K |
| 12 | Corn Palace City Post 2750 Veterans of Foreign Wars of the United Mitchell | $546K | $546K | $931K |
| 13 | Pine Lawn Memorial Park Incorporated Rapid City | $375K | $144K | $336K |
| 14 | Mobridge Moose Lodge 1685 Loyal Order of Moose Mobridge | $331K | $185K | $407K |
| 15 | Black Hills Utility Holdings INC Funded Retiree Healthcare Pl Barg Rapid City | $224K | $224K | $1.5M |
| 16 | Yelduz Shriners Group Return Aberdeen | $218K | $139K | $225K |
| 17 | Knights of Columbus Watertown | $197K | $135K | $136K |
| 18 | Hamsters USA INC Rapid City | $132K | $132K | $127K |
| 19 | Greenwood Cemetery Asociation Brookings | $110K | $85K | $688K |
| 20 | Northville Baseball Association INC Northville | $88K | $88K | $60K |
| 21 | Veterans Honored Interment Brandon | $68K | $68K | $186K |
| 22 | Sunshine State Chapter No 190 Order of Ahepa Sioux Falls | $65K | $65K | $441K |
| 23 | Stone Face Fools Rapid City | $46K | $0 | $7K |
| 24 | Elk Point Lodge No 3 Af & Am of Elk Point South Dakota Elk Point | $25K | $10K | $250K |
| 25 | Butler Cemetery Letcher | $23K | $23K | $193K |
| 26 | Voluntary Employees Beneficiary Association Watertown | $19K | $19K | $55K |
| 27 | Scotland Cemetery INC Frederick | $8K | $8K | $107K |
| 28 | Shirley J Weismantel Memorialcemetery Fund Aberdeen | $4K | $0 | $107K |
| 29 | Trinity Lutheran Cemetery Association Lake Norden | $0 | $0 | $0 |
| 30 | Highland Lutheran Cemetary INC Brandt | $0 | $0 | $0 |
| 31 | Gettysburg Cemetery Association Gettysburg | $0 | $0 | $0 |
| 32 | Nemo Cemetery Association Nemo | $0 | $0 | $0 |
| 33 | Knights of Columbus Woonsocket | $0 | $0 | $0 |
| 34 | Order of the Eastern Star of South Dakota Hot Springs | $0 | $0 | $0 |
| 35 | Aberdeen Lodge No 4 Fraternal Order of Police Aberdeen | $0 | $0 | $0 |
| 36 | Fraternal Order of Police Brookings | $0 | $0 | $0 |
| 37 | Knights of Columbus Mobridge | $0 | $0 | $0 |
| 38 | Ancient Free & Accepted Masons of South Dakota Benevolent Lodge 98 Britton | $0 | $0 | $0 |
| 39 | Black Hill Council No 703 Knights of Columbus Lead | $0 | $0 | $0 |
| 40 | Abbot Gilbert Hess Council No 1720 Knights of Columbus Milbank | $0 | $0 | $0 |
| 41 | Knights of Columbus Winner | $0 | $0 | $0 |
| 42 | St. Marks Knights of Columbus Council Number 5695 Pickstown | $0 | $0 | $0 |
| 43 | Marty Assembly No 1080 Fourth Degree Knights of Columbus Yankton | $0 | $0 | $0 |
| 44 | Saint Johns Lutheran Church Cemetery Association Columbia | $0 | $0 | $0 |
| 45 | The Grand Chapter of Sd Widows Sons Rapid City | $0 | $0 | $0 |
| 46 | International Harvester Collectors Chapter 21 of South Dakota INC Hartford | $0 | $0 | $0 |
| 47 | Father Robert L Flannery Assembly Mitchell | $0 | $0 | $0 |
| 48 | Taopi and Hartford Masonic Lodge Colton | $0 | $0 | $0 |
| 49 | St. Katharine Drexel Council No 16017 Knights of Columbus Sioux Falls | $0 | $0 | $0 |
| 50 | New Effington Cemetery Association INC Rosholt | $0 | $0 | $0 |