Behavior Management Systems INC

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The organization provides behavioral healthcare services in western south dakota.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0251185) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 11 volunteers and 224 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $699K a year · 6% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
88% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$575K
to officers and key staff · 4% of spending
Pay to officers and key staff is 4% of spending.
Part VII, Section A
3.0 mo
of spending, in cash
Plus $5.4M in investments, Pt X · Ln 11–13
3.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$2.2M
19% of total assets
Liabilities are 19% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$16.4M
+24% vs prior year
Spent
$13.1M
To programs
88%
Net assets
$9.8M
By yearFY2021–FY2025
Revenue
$16.4M
FY2025▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2021$12.0M
FY2022$9.9M
FY2023$10.2M
FY2024$13.2M
FY2025$16.4M
Expenses
$13.1M
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$10.2M
FY2022$11.3M
FY2023$11.2M
FY2024$12.5M
FY2025$13.1M
Net assets
$9.8M
FY2025▲ +47%
Tap a bar for its year
Net assets by fiscal year
FY2021$8.9M
FY2022$6.5M
FY2023$5.8M
FY2024$6.7M
FY2025$9.8M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1965.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $11.6M Management & general 12% · $1.6M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

14 people listed on the 990; $575K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$206,673Pt VII · Sec A
Certified Nurse Practitioner
$152,463Pt VII · Sec A
Certified Nurse Practitioner
$115,878Pt VII · Sec A
$99,606Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President/VP (2025/2024)
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Amy Iversen$206,673$184,730$106,077——
Lisa Kautzman$152,463$153,567$149,339$141,872$143,327
Peggy O'Connor———$124,412$127,906
Christina Coffield$115,878$112,801———
Troy Thompson—$115,523———
Kay Grinsteinner$99,606$107,837$52,376——
Jodi Guy——$100,135——
Linda Reidt Kilber———$98,531$98,011

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Behavior Management Systems INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers behavioral healthcare services in western South Dakota.

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3 programs · $9.5M · in their own filed words · FY2024
01

Counseling Services Divisioncounseling Services

Counseling from a trained professional is a proven method of dealing with emotional and behavioral problems that often seem overwhelming. Our outpatient counselors are all master's level professionals with years of experience in a variety of areas including but not limited to depression, anxiety, grief and loss, marriage & family issues…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0251185) · Dispute this line
$5.3Mprogram expense
02

Family outreach services provide treatment to children and adolescents with serious emotional or behavioral problems in the family setting and with family participation. Services are available to the child, their parents or guardian, and any siblings or other household members.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0251185) · Dispute this line
$2.3Mprogram expense
03

Mainstream services division is designed to create an environment where adults disabled by mental illness are able to regain the confidence and skills necessary to lead productive, satisfying lives.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0251185) · Dispute this line
$1.8Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$16.4M
Ln 12
Fees for servicesLn 2g$13.8M
Investment incomeLn 3$1.8M
Gifts and grantsLn 1h$693K
Money outPt IX
$13.1M
Ln 25
Programscol B$11.6M
Managementcol C$1.6M
Owns and owesPt X
$9.8M
net assets · Ln 32
Cash and savingsLn 1–2$3.3M
Total assetsLn 16$12.0M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
14
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$693K
Government grantsLn 1e$116K
Fees for servicesLn 2g$13.8M
Investment incomeLn 3$1.8M
Other incomeLn 4–11$137K
Gains on assetsLn 7$1.5M
Total revenueLn 12$16.4M
Assets in detailPt X, end of year
CashLn 1$412K
SavingsLn 2$2.9M
Cash and savings togetherLn 1–2$3.3M
Accounts receivableLn 4$1.3M
Prepaid expenses and deferred chargesLn 9$108K
Land, buildings, equipmentLn 10c$1.9M
InvestmentsLn 11–13$5.4M
Other assetsLn 15$44K
Total assetsLn 16$12.0M
LiabilitiesLn 26$2.2M
Net assetsLn 32$9.8M
OperationsPt I, VI
EmployeesI 5224
VolunteersI 611
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.2M$3.3M
InvestmentsLn 11–13$3.2M$5.4M
Land, buildings, equipmentLn 10c$2.1M$1.9M
Total assetsLn 16$8.3M$12.0M
LiabilitiesLn 26$1.7M$2.2M
Net assetsLn 32$6.7M$9.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$397K$47K$350K
Other salaries and wagesLn 7$8.4M$7.7M$689K
Pension plan contributionsLn 8$121K$103K$19K
Other employee benefitsLn 9$1.3M$1.1M$127K
Payroll taxesLn 10$639K$566K$73K
Legal feesLn 11b$20K$20K$471
Accounting feesLn 11c$36K$36K
Investment management feesLn 11f$8K$8K
Other fees for servicesLn 11g$406K$406K$127
Advertising and promotionLn 12$28K$19K$9K
Office expensesLn 13$123K$99K$24K
Information technologyLn 14$170K$119K$51K
OccupancyLn 16$628K$579K$49K
TravelLn 17$213K$187K$27K
Conferences, conventions and meetingsLn 19$66K$58K$8K
InterestLn 20$4K$4K$247
Depreciation, depletion and amortizationLn 22$208K$157K$52K
InsuranceLn 23$160K$135K$25K
Other expenses (24a–d)Ln 24$208K$197K$10K
Total functional expensesLn 25$13.1M$11.6M$1.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 3, 2025 $16.4M$13.1M$3.3M$9.8M 990 PDF
FY2024Filed with the IRS Oct 23, 2024 $13.2M$12.5M$718K$6.7M 990 PDF
FY2023Filed with the IRS Oct 31, 2023 $10.2M$11.2M−$998K$5.8M 990 PDF
FY2022Filed with the IRS Jan 30, 2023 $9.9M$11.3M−$1.4M$6.5M 990 PDF
FY2021Filed with the IRS Jan 31, 2022 $12.0M$10.2M$1.9M$8.9M 990 PDF

Schedules filed Part IV

A · Public support I · Grants J · Pay O · Explanations
See the full FY2025 990
Part I · Summary $16,391,124 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,208,237$692,846
I-9 Program service revenuePrior year $10,124,453$13,769,652
I-10 Investment incomePrior year $647,472$1,791,132
I-11 Other revenuePrior year $193,306$137,494
I-12 Total revenuePrior year $13,173,468$16,391,124
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,757,557$10,835,589
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,698,187$2,279,347
I-18 Total expensesPrior year $12,455,744$13,114,936
I-19 Revenue less expensesPrior year $717,724$3,276,188
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $16,391,124 across 9 lines filed
VIII-1e Government grants$116,182
VIII-1f All other contributions, gifts and grants$576,664
VIII-1h Total contributions, gifts and grants$692,846
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,769,652$13,769,652
VIII-3 Investment incomeExcluded from tax $297,607$297,607
VIII-6 Net rental income or lossRelated to mission $134,663$134,663
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,493,525$1,493,525
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,831$2,831
VIII-12 Total revenueRelated to mission $13,904,315 · Unrelated business $0 · Excluded from tax $1,793,963$16,391,124
Part IX · Statement of functional expenses $13,114,936 across 19 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $47,434 · Management $350,062$397,496
IX-7 Other salaries and wagesPrograms $7,713,621 · Management $689,497$8,403,118
IX-8 Pension plan contributionsPrograms $102,580 · Management $18,914$121,494
IX-9 Other employee benefitsPrograms $1,147,426 · Management $127,128$1,274,554
IX-10 Payroll taxesPrograms $566,130 · Management $72,797$638,927
IX-11b Legal feesPrograms $20,022 · Management $471$20,493
IX-11c Accounting feesManagement $35,864$35,864
IX-11f Investment management feesManagement $8,131$8,131
IX-11g Other fees for servicesPrograms $406,052 · Management $127$406,179
IX-12 Advertising and promotionPrograms $19,417 · Management $8,527$27,944
IX-13 Office expensesPrograms $98,990 · Management $23,600$122,590
IX-14 Information technologyPrograms $119,297 · Management $51,124$170,421
IX-16 OccupancyPrograms $578,731 · Management $49,020$627,751
IX-17 TravelPrograms $186,869 · Management $26,619$213,488
IX-19 Conferences, conventions and meetingsPrograms $58,451 · Management $7,758$66,209
IX-20 InterestPrograms $3,814 · Management $247$4,061
IX-22 Depreciation, depletion and amortizationPrograms $156,784 · Management $51,649$208,433
IX-23 InsurancePrograms $135,216 · Management $25,055$160,271
IX-24 Other expenses (24a–d)Programs $197,042 · Management $10,470$207,512
IX-25 Total functional expensesPrograms $11,557,876 · Management $1,557,060 · Fundraising $0$13,114,936
Part X · Balance sheet $12,033,356 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $599,250$412,149
X-2 Savings and temporary cash investmentsStart of year $1,559,357$2,916,985
X-4 Accounts receivableStart of year $657,912$1,291,516
X-9 Prepaid expenses and deferred chargesStart of year $148,214$108,445
X-10c Land, buildings and equipment, netStart of year $2,103,910$1,884,690
X-11 Publicly traded securitiesStart of year $3,237,070$5,375,549
X-15 Other assetsStart of year $43,015$44,022
X-16 Total assetsStart of year $8,348,728$12,033,356
X-17 Accounts payable and accrued expensesStart of year $475,779$297,806
X-19 Deferred revenueStart of year $1,052,471$1,872,726
X-21 Escrow or custodial accountsStart of year $118,165$36,150
X-25 Other liabilitiesStart of year $51,044$39,914
X-26 Total liabilitiesStart of year $1,697,459$2,246,596
X-27 Net assets without donor restrictionsStart of year $6,651,269$9,786,760
X-32 Total net assets or fund balancesStart of year $6,651,269$9,786,760
X-33 Total liabilities and net assetsStart of year $8,348,728$12,033,356
Part XI · Reconciliation of net assets $9,786,760 net assets at year end
XI-1 Total revenue$16,391,124
XI-2 Total expenses$13,114,936
XI-3 Revenue less expenses$3,276,188
XI-4 Net assets at start of year$6,651,269
XI-5 Net unrealized gains (losses) on investments−$140,697
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,786,760

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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