Community Counseling Services FY2021 filing

Tax-deductible

Huron, SD501(c)(3)Since 1960EIN 46-0272193Revenue $6.0M in FY2021

On file with the IRSccs-sd.org357 Kansas Ave Se, 57350-2517 · Huron, SDTax-exempt since Jun 1959Publicly supported charity — 170(b)(1)(A)(vi)

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Treat chemical dependency and mental illness.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$353K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $107K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$353K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.2M
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.0M
+31% vs prior year
Spent
$5.3M
To programs
73%
Net assets
$2.9M
By yearFY2020–FY2025
Revenue
$6.0M
FY2021▲ +31%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.6M
FY2021$6.0M
FY2022$4.8M
FY2023$5.3M
FY2024$6.0M
FY2025$5.8M
Expenses
$5.3M
FY2021▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.7M
FY2021$5.3M
FY2022$4.8M
FY2023$5.6M
FY2024$5.9M
FY2025$5.6M
Net assets
$2.9M
FY2021▲ +31%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$2.9M
FY2022$2.9M
FY2023$2.6M
FY2024$2.7M
FY2025$2.9M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1959.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $3.9M Management & general 27% · $1.4M

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

15 people listed on the 990; $353K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Psychiatrist
$120,386Pt VII · Sec A
$83,166Pt VII · Sec A
Deputy Direc
$78,123Pt VII · Sec A
Finance/HR D
$70,926Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Sec/Treasure
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lyle P Christopherson—————$126,247
James Chiu—$123,286$102,550$102,550$120,386—
Belinda Grave$113,940—————
Kelly McDermott$112,971—————
Belinda Nelson—$108,321$92,489$92,489$83,166$81,098
Kim Smith$94,039$92,441$80,045$80,045$78,123$76,296
Melissa Hofer$91,711$87,576$79,742$79,742$70,926$69,407

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.

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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

Heals addiction and mental health struggles.

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Provided by the organization

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1 program · $3.9M · in their own filed words · FY2020
01

Outpatient mental health services, chemical dependency services, and community support programs for severely mentally ill adults

$3.9Mprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.0M
Ln 12
Fees for servicesLn 2g$5.1M
Gifts and grantsLn 1h$760K
Other incomeLn 4–11$108K
Money outPt IX
$5.3M
Ln 25
Programscol B$3.9M
Managementcol C$1.4M
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$4.1M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
15
listed · VII A
PaidVII A4
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$760K
Government grantsLn 1e$760K
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$3K
Other incomeLn 4–11$108K
Total revenueLn 12$6.0M
Assets in detailPt X, end of year
CashLn 1$1.5M
Cash and savings togetherLn 1–2$1.5M
Land, buildings, equipmentLn 10c$2.0M
Total assetsLn 16$4.1M
LiabilitiesLn 26$1.2M
Net assetsLn 32$2.9M
OperationsPt I, VI
EmployeesI 587
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 FY21End FY21
Cash and savingsLn 1–2$1.6M$1.5M
Land, buildings, equipmentLn 10c$2.1M$2.0M
Total assetsLn 16$4.2M$4.1M
LiabilitiesLn 26$2.0M$1.2M
Net assetsLn 32$2.2M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$232K$232K
Other salaries and wagesLn 7$3.2M$2.8M$420K
Pension plan contributionsLn 8$120K$88K$31K
Other employee benefitsLn 9$363K$268K$95K
Payroll taxesLn 10$254K$184K$70K
OccupancyLn 16$413K$217K$196K
TravelLn 17$22K$3K$18K
InterestLn 20$27K$10K$17K
Depreciation, depletion and amortizationLn 22$135K$34K$101K
Other expenses (24a–d)Ln 24$530K$298K$232K
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$5.3M$3.9M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.8M$5.6M$252K$2.9M 990 PDF
FY2024 $6.0M$5.9M$109K$2.7M 990 PDF
FY2023 $5.3M$5.6M−$300K$2.6M 990 PDF
FY2022 $4.8M$4.8M$19K$2.9M 990 PDF
FY2021 Viewing $6.0M$5.3M$683K$2.9M 990 PDF
FY2020 $4.6M$4.7M−$124K$2.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $5,997,569 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $109,180$760,479
I-9 Program service revenuePrior year $4,344,429$5,125,349
I-10 Investment incomePrior year $4,518$3,479
I-11 Other revenuePrior year $120,937$108,262
I-12 Total revenuePrior year $4,579,064$5,997,569
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,592,057$4,179,418
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,110,557$1,134,879
I-18 Total expensesPrior year $4,702,614$5,314,297
I-19 Revenue less expensesPrior year −$123,550$683,272
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $5,997,569 across 7 lines filed
Lines not itemized here account for $2,788 of total revenue; see the IRS return.
VIII-1e Government grants$759,719
VIII-1f All other contributions, gifts and grants$760
VIII-1h Total contributions, gifts and grants$760,479
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,125,349$5,125,349
VIII-3 Investment incomeExcluded from tax $3,479$3,479
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $105,474$105,474
VIII-12 Total revenueRelated to mission $5,233,611 · Excluded from tax $3,479$5,997,569
Part IX · Statement of functional expenses $5,314,297 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $232,215$232,215
IX-7 Other salaries and wagesPrograms $2,790,372 · Management $420,326$3,210,698
IX-8 Pension plan contributionsPrograms $88,468 · Management $31,420$119,888
IX-9 Other employee benefitsPrograms $267,561 · Management $95,312$362,873
IX-10 Payroll taxesPrograms $183,649 · Management $70,095$253,744
IX-16 OccupancyPrograms $216,531 · Management $196,420$412,951
IX-17 TravelPrograms $3,467 · Management $18,431$21,898
IX-20 InterestPrograms $10,220 · Management $16,773$26,993
IX-22 Depreciation, depletion and amortizationPrograms $34,124 · Management $100,903$135,027
IX-24 Other expenses (24a–d)Programs $297,597 · Management $232,116$529,713
IX-24e All other expensesPrograms $8,297$8,297
IX-25 Total functional expensesPrograms $3,900,286 · Management $1,414,011 · Fundraising $0$5,314,297
Part X · Balance sheet $4,094,244 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $1,605,814$1,515,230
X-4 Accounts receivableStart of year $485,449$508,637
X-9 Prepaid expenses and deferred chargesStart of year $19,587$52,144
X-10c Land, buildings and equipment, netStart of year $2,111,626$2,018,233
X-16 Total assetsStart of year $4,222,476$4,094,244
X-17 Accounts payable and accrued expensesStart of year $269,957$216,932
X-25 Other liabilitiesStart of year $2,494$2,196
X-26 Total liabilitiesStart of year $2,039,996$1,228,492
X-27 Net assets without donor restrictionsStart of year $2,182,480$2,865,752
X-32 Total net assets or fund balancesStart of year $2,182,480$2,865,752
X-33 Total liabilities and net assetsStart of year $4,222,476$4,094,244
Part XI · Reconciliation of net assets $2,865,752 net assets at year end
XI-1 Total revenue$5,997,569
XI-2 Total expenses$5,314,297
XI-3 Revenue less expenses$683,272
XI-4 Net assets at start of year$2,182,480
XI-10 Net assets at end of year$2,865,752

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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