Behavior Management Systems INC FY2024 filing

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The organization provides behavioral healthcare services in western south dakota.

Form 990 Part I, line 1, FY2024. 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.
$674K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
$674K
to officers and key staff · 5% of spending
Pay to officers and key staff is 5% of spending.
Part VII, Section A
2.1 mo
of spending, in cash
Plus $3.2M in investments, Pt X · Ln 11–13
2.1 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
$1.7M
20% of total assets
Liabilities are 20% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$13.2M
+29% vs prior year
Spent
$12.5M
To programs
88%
Net assets
$6.7M
By yearFY2021–FY2025
Revenue
$13.2M
FY2024▲ +29%
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
$12.5M
FY2024▲ +11%
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
$6.7M
FY2024▲ +14%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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% · $10.9M Management & general 12% · $1.5M

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

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Who runs it and what they're paid

13 people listed on the 990; $674K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$184,730Pt VII · Sec A
Certified Nurse Practition
$153,567Pt VII · Sec A
$115,523Pt VII · Sec A
Certified Nurse Practitioner
$112,801Pt VII · Sec A
$107,837Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$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 · $9.1M · in their own filed words · FY2023
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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0251185) · Dispute this line
$4.6Mprogram 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, FY2023. 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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 46-0251185) · Dispute this line
$2.1Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$13.2M
Ln 12
Fees for servicesLn 2g$10.1M
Gifts and grantsLn 1h$2.2M
Other incomeLn 4–11$650K
Money outPt IX
$12.5M
Ln 25
Programscol B$10.9M
Managementcol C$1.5M
Owns and owesPt X
$6.7M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$8.3M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
13
listed · VII A
PaidVII A5
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.2M
Government grantsLn 1e$2.2M
Fees for servicesLn 2g$10.1M
Investment incomeLn 3$191K
Other incomeLn 4–11$650K
Gains on assetsLn 7$457K
Total revenueLn 12$13.2M
Assets in detailPt X, end of year
CashLn 1$599K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$2.2M
Accounts receivableLn 4$658K
Prepaid expenses and deferred chargesLn 9$148K
Land, buildings, equipmentLn 10c$2.1M
InvestmentsLn 11–13$3.2M
Other assetsLn 15$43K
Total assetsLn 16$8.3M
LiabilitiesLn 26$1.7M
Net assetsLn 32$6.7M
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 FY24End FY24
Cash and savingsLn 1–2$950K$2.2M
InvestmentsLn 11–13$6.0M$3.2M
Land, buildings, equipmentLn 10c$1.3M$2.1M
Total assetsLn 16$9.3M$8.3M
LiabilitiesLn 26$3.5M$1.7M
Net assetsLn 32$5.8M$6.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$305K$305K
Other salaries and wagesLn 7$7.7M$7.1M$687K
Pension plan contributionsLn 8$93K$72K$22K
Other employee benefitsLn 9$1.0M$912K$120K
Payroll taxesLn 10$584K$514K$70K
Legal feesLn 11b$8K$4K$4K
Accounting feesLn 11c$34K$34K
Investment management feesLn 11f$6K$6K
Other fees for servicesLn 11g$502K$488K$14K
Advertising and promotionLn 12$48K$32K$16K
Office expensesLn 13$42K$32K$10K
Information technologyLn 14$224K$168K$56K
OccupancyLn 16$698K$641K$57K
TravelLn 17$225K$192K$33K
InterestLn 20$5K$5K$244
Depreciation, depletion and amortizationLn 22$173K$124K$49K
InsuranceLn 23$137K$112K$25K
Other expenses (24a–d)Ln 24$593K$560K$33K
Total functional expensesLn 25$12.5M$10.9M$1.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Nov 3, 2025 $16.4M$13.1M$3.3M$9.8M 990 PDF
FY2024 ViewingFiled 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 FY2024 990
Part I · Summary $13,173,468 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $828,103$2,208,237
I-9 Program service revenuePrior year $9,026,943$10,124,453
I-10 Investment incomePrior year $160,320$647,472
I-11 Other revenuePrior year $169,910$193,306
I-12 Total revenuePrior year $10,185,276$13,173,468
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 $9,309,983$9,757,557
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,872,964$2,698,187
I-18 Total expensesPrior year $11,182,947$12,455,744
I-19 Revenue less expensesPrior year −$997,671$717,724
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $13,173,468 across 9 lines filed
VIII-1e Government grants$2,193,524
VIII-1f All other contributions, gifts and grants$14,713
VIII-1h Total contributions, gifts and grants$2,208,237
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,124,453$10,124,453
VIII-3 Investment incomeExcluded from tax $190,625$190,625
VIII-6 Net rental income or lossRelated to mission $191,103$191,103
VIII-7 Net gain or loss on sales of assetsExcluded from tax $456,847$456,847
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,203$2,203
VIII-12 Total revenueRelated to mission $10,315,556 · Unrelated business $0 · Excluded from tax $649,675$13,173,468
Part IX · Statement of functional expenses $12,455,744 across 18 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $305,036$305,036
IX-7 Other salaries and wagesPrograms $7,055,870 · Management $687,471$7,743,341
IX-8 Pension plan contributionsPrograms $71,633 · Management $21,636$93,269
IX-9 Other employee benefitsPrograms $911,762 · Management $120,408$1,032,170
IX-10 Payroll taxesPrograms $514,086 · Management $69,655$583,741
IX-11b Legal feesPrograms $4,483 · Management $3,670$8,153
IX-11c Accounting feesManagement $34,458$34,458
IX-11f Investment management feesManagement $6,437$6,437
IX-11g Other fees for servicesPrograms $488,350 · Management $13,979$502,329
IX-12 Advertising and promotionPrograms $31,969 · Management $16,238$48,207
IX-13 Office expensesPrograms $32,285 · Management $10,190$42,475
IX-14 Information technologyPrograms $168,287 · Management $56,041$224,328
IX-16 OccupancyPrograms $641,377 · Management $57,106$698,483
IX-17 TravelPrograms $192,461 · Management $32,580$225,041
IX-20 InterestPrograms $4,754 · Management $244$4,998
IX-22 Depreciation, depletion and amortizationPrograms $123,903 · Management $49,497$173,400
IX-23 InsurancePrograms $111,872 · Management $24,748$136,620
IX-24 Other expenses (24a–d)Programs $560,225 · Management $33,033$593,258
IX-25 Total functional expensesPrograms $10,913,317 · Management $1,542,427 · Fundraising $0$12,455,744
Part X · Balance sheet $8,348,728 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $207,454$599,250
X-2 Savings and temporary cash investmentsStart of year $742,166$1,559,357
X-4 Accounts receivableStart of year $847,062$657,912
X-9 Prepaid expenses and deferred chargesStart of year $128,137$148,214
X-10c Land, buildings and equipment, netStart of year $1,348,923$2,103,910
X-11 Publicly traded securitiesStart of year $5,971,245$3,237,070
X-15 Other assetsStart of year $41,927$43,015
X-16 Total assetsStart of year $9,286,914$8,348,728
X-17 Accounts payable and accrued expensesStart of year $523,638$475,779
X-19 Deferred revenueStart of year $2,552,096$1,052,471
X-21 Escrow or custodial accountsStart of year $314,527$118,165
X-25 Other liabilitiesStart of year $61,238$51,044
X-26 Total liabilitiesStart of year $3,451,499$1,697,459
X-27 Net assets without donor restrictionsStart of year $5,835,415$6,651,269
X-32 Total net assets or fund balancesStart of year $5,835,415$6,651,269
X-33 Total liabilities and net assetsStart of year $9,286,914$8,348,728
Part XI · Reconciliation of net assets $6,651,269 net assets at year end
XI-1 Total revenue$13,173,468
XI-2 Total expenses$12,455,744
XI-3 Revenue less expenses$717,724
XI-4 Net assets at start of year$5,835,415
XI-5 Net unrealized gains (losses) on investments$98,130
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,651,269

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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