The organization provides pre-vocational activities, vocational training, residential training and other support and Services to people with developmental disabilites.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$194K 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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FY2023 · 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
6 of 6
filings with a surplus
Average surplus $628K a year · 7% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$194K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.9M
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.8M
-0.04% vs prior year
Spent
$8.4M
To programs
91%
Net assets
$6.4M
By yearFY2020–FY2025
Revenue
$8.8M
FY2023-0.04%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.1M
FY2021$7.3M
FY2022$8.8M
FY2023$8.8M
FY2024$10.7M
FY2025$10.1M
Expenses
$8.4M
FY2023▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.1M
FY2021$6.7M
FY2022$8.0M
FY2023$8.4M
FY2024$9.3M
FY2025$9.4M
Net assets
$6.4M
FY2023▲ +73%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.4M
FY2021$2.9M
FY2022$3.7M
FY2023$6.4M
FY2024$7.7M
FY2025$7.9M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Jan 1979.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $7.7M Management & general 9% · $732K

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

8 people listed on the 990; $194K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$98,528Pt VII · Sec A
Business Man
$95,779Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Elizabeth Kathol’s $114K as Executive Di is at the 6th percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Elizabeth Kathol$113,554$97,542$98,528$85,506$80,224$69,698
Patricia Ballensky——$95,779$83,031$77,773$66,653
Sara Shelburg$80,597$72,874————

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

Trains and supports people with developmental disabilities for independent living and work.

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Provided by the organization

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3 programs · $7.7M · in their own filed words · FY2022
01

The organization is engaged in a systematic program to enhance personal, social, and vocational development for developmentally disabled individuals. Special education services are provided to individuals under the age of 21. A significant number of adults are also provided special education services.

$7.6Mprogram expense
02

The locust street apartments were constructed with funding by a neighborhood stabilization program loan through the south dakota housing development authority. The project consists of eight one bedroom apartment units located in yankton, SD.

$59Kprogram expense
03

The prairie view apartments were constructed with funding by a neighborhood stabilization program loan through the south dakota housing development authority. The project consists of six one bedroom apartment units located in yankton, SD.

$57Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$8.8M
Ln 12
Fees for servicesLn 2g$8.6M
Gifts and grantsLn 1h$130K
Investment incomeLn 3$33K
Money outPt IX
$8.4M
Ln 25
Programscol B$7.7M
Managementcol C$732K
Owns and owesPt X
$6.4M
net assets · Ln 32
Cash and savingsLn 1–2$3.5M
Total assetsLn 16$10.4M
LiabilitiesLn 26$3.9M
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$130K
Government grantsLn 1e$44K
Fees for servicesLn 2g$8.6M
Investment incomeLn 3$33K
Total revenueLn 12$8.8M
Assets in detailPt X, end of year
SavingsLn 2$3.5M
Cash and savings togetherLn 1–2$3.5M
Land, buildings, equipmentLn 10c$3.2M
Other assetsLn 15$2.7M
Total assetsLn 16$10.4M
LiabilitiesLn 26$3.9M
Net assetsLn 32$6.4M
OperationsPt I, VI
EmployeesI 5162
VolunteersI 67
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 FY23End FY23
Cash and savingsLn 1–2$4.9M$3.5M
Land, buildings, equipmentLn 10c$3.1M$3.2M
Total assetsLn 16$8.7M$10.4M
LiabilitiesLn 26$5.0M$3.9M
Net assetsLn 32$3.7M$6.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$206K$206K
Other salaries and wagesLn 7$5.3M$5.0M$263K
Pension plan contributionsLn 8$211K$173K$39K
Other employee benefitsLn 9$1.1M$1.1M$16K
Payroll taxesLn 10$410K$334K$76K
Management feesLn 11a$3K$3K
Accounting feesLn 11c$52K$4K$47K
Other fees for servicesLn 11g$134K$112K$22K
Office expensesLn 13$44K$44K
OccupancyLn 16$490K$458K$32K
TravelLn 17$148K$142K$6K
Depreciation, depletion and amortizationLn 22$218K$208K$11K
Other expenses (24a–d)Ln 24$145K$132K$13K
Total functional expensesLn 25$8.4M$7.7M$732K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $10.1M$9.4M$723K$7.9M 990 PDF
FY2024 $10.7M$9.3M$1.3M$7.7M 990 PDF
FY2023 Viewing $8.8M$8.4M$361K$6.4M 990 PDF
FY2022 $8.8M$8.0M$785K$3.7M 990 PDF
FY2021 $7.3M$6.7M$542K$2.9M 990 PDF
FY2020 $6.1M$6.1M$37K$2.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $8,807,540 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,736,960$129,793
I-9 Program service revenuePrior year $7,058,077$8,644,829
I-10 Investment incomePrior year $15,854$32,918
I-11 Other revenue$0
I-12 Total revenuePrior year $8,810,891$8,807,540
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $6,825,351$7,212,614
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,200,059$1,233,602
I-18 Total expensesPrior year $8,025,410$8,446,216
I-19 Revenue less expensesPrior year $785,481$361,324
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $8,807,540 across 6 lines filed
Lines not itemized here account for $211,591 of total revenue; see the IRS return.
VIII-1e Government grants$44,285
VIII-1f All other contributions, gifts and grants$85,508
VIII-1h Total contributions, gifts and grants$129,793
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,433,238$8,433,238
VIII-3 Investment incomeExcluded from tax $32,918$32,918
VIII-12 Total revenueRelated to mission $8,644,829 · Excluded from tax $32,918$8,807,540
Part IX · Statement of functional expenses $8,446,216 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $206,425$206,425
IX-7 Other salaries and wagesPrograms $5,040,880 · Management $262,959$5,303,839
IX-8 Pension plan contributionsPrograms $172,615 · Management $38,544$211,159
IX-9 Other employee benefitsPrograms $1,064,699 · Management $16,277$1,080,976
IX-10 Payroll taxesPrograms $334,176 · Management $76,039$410,215
IX-11a Management feesPrograms $2,534$2,534
IX-11c Accounting feesPrograms $4,300 · Management $47,303$51,603
IX-11g Other fees for servicesPrograms $111,946 · Management $22,255$134,201
IX-13 Office expensesPrograms $44,222$44,222
IX-16 OccupancyPrograms $458,318 · Management $32,086$490,404
IX-17 TravelPrograms $141,772 · Management $5,939$147,711
IX-22 Depreciation, depletion and amortizationPrograms $207,616 · Management $10,647$218,263
IX-24 Other expenses (24a–d)Programs $131,600 · Management $13,064$144,664
IX-25 Total functional expensesPrograms $7,714,678 · Management $731,538 · Fundraising $0$8,446,216
Part X · Balance sheet $10,360,469 assets, 14 lines filed
X-2 Savings and temporary cash investmentsStart of year $4,852,113$3,541,328
X-4 Accounts receivableStart of year $575,092$679,876
X-8 Inventories for sale or useStart of year $6,229$6,427
X-9 Prepaid expenses and deferred chargesStart of year $145,428$185,991
X-10c Land, buildings and equipment, netStart of year $3,085,835$3,249,130
X-15 Other assets$2,697,717
X-16 Total assetsStart of year $8,664,697$10,360,469
X-17 Accounts payable and accrued expensesStart of year $461,101$813,428
X-19 Deferred revenueStart of year $2,206,076$870,111
X-26 Total liabilitiesStart of year $4,960,233$3,934,178
X-27 Net assets without donor restrictionsStart of year $3,166,400$5,908,729
X-28 Net assets with donor restrictionsStart of year $538,064$517,562
X-32 Total net assets or fund balancesStart of year $3,704,464$6,426,291
X-33 Total liabilities and net assetsStart of year $8,664,697$10,360,469
Part XI · Reconciliation of net assets $6,426,291 net assets at year end
XI-1 Total revenue$8,807,540
XI-2 Total expenses$8,446,216
XI-3 Revenue less expenses$361,324
XI-4 Net assets at start of year$3,704,464
XI-8 Prior period adjustments$2,360,503
XI-10 Net assets at end of year$6,426,291

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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