Carroll Institute

Tax-deductible

Sioux Falls, SD501(c)(3)Since 1981Mental HealthEIN 46-0363475Revenue $6.4M in FY2025

On file with the IRScarrollinstitute.org310 S 1st Ave, 57104-6329 · Sioux Falls, SDTax-exempt since Sep 1982Publicly supported charity — 170(b)(1)(A)(vi)

This page gets seen. Tell your story. Claim this org.

Prevention, early intervention, treatment, residential treatment, and continuing care for individuals at risk for experiencing chemical addictions.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 12 volunteers and 70 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
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 5
filings with a surplus
Average surplus $595K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$271K
to officers and key staff · 4% of spending
Top officer’s pay higher than 64% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.6M
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.4M
-0.09% vs prior year
Spent
$6.0M
To programs
70%
Net assets
$7.1M
By yearFY2020–FY2025
Revenue
$6.4M
FY2025-0.09%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.0M
FY2021$6.3M
FY2023$5.6M
FY2024$6.5M
FY2025$6.4M
Expenses
$6.0M
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.2M
FY2021$4.5M
FY2023$5.3M
FY2024$5.7M
FY2025$6.0M
Net assets
$7.1M
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.8M
FY2021$5.6M
FY2023$5.9M
FY2024$6.7M
FY2025$7.1M

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1982.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $4.2M Management & general 30% · $1.8M

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

12 people listed on the 990; $271K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$147,073Pt VII · Sec A
Clinical Supervisor
$124,122Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Immediate Past Chair
$0Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tiffany Butler’s $147K as Executive Director is at the 64th percentile of top reported officer pay among 1683 $1–10M mental health 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

NameFY2025FY2024FY2023FY2021FY2020
Tiffany Butler$147,073$127,035$102,169——
Gretchen Hartmann$124,122$132,977$102,376——
Gary Tuschen———$105,027$100,244

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 Carroll Institute executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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

Helps people prevent, treat, and recover from addiction.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · $4.2M · in their own filed words · FY2024
01

The Arch Residential Treatment facility offers 24/7 structure and cognitive behavioral therapy support for individuals struggling with substance use and mental health disorders. The Arch had 507 new admissions during FY25 with an average length of stay around 69 days.

$2.3Mprogram expense
02

Outpatient treatment services provides treatment programs of various lengths to individuals dealing with addiction issues. The program served 1,138 participants in FY25.

$1.6Mprogram expense
03

Project awareness is an education and awareness program that targets youth of ages 12-24. The team primarily works in the school districts providing classroom education, small group work and individual sessions. The goal is to decrease underage alcohol use as well as prevent the use of tobacco and other substances.

$340Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$6.4M
Ln 12
Fees for servicesLn 2g$6.4M
Other incomeLn 4–11$36K
Gifts and grantsLn 1h$28K
Money outPt IX
$6.0M
Ln 25
Programscol B$4.2M
Managementcol C$1.8M
Owns and owesPt X
$7.1M
net assets · Ln 32
Cash and savingsLn 1–2$3.8M
Total assetsLn 16$9.7M
LiabilitiesLn 26$2.6M
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$28K
Government grantsLn 1e$17K
Fees for servicesLn 2g$6.4M
Investment incomeLn 3$22K
Other incomeLn 4–11$36K
Gains on assetsLn 7−$177K
Total revenueLn 12$6.4M
Assets in detailPt X, end of year
CashLn 1$1.8M
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$3.8M
Land, buildings, equipmentLn 10c$5.4M
Other assetsLn 15$0
Total assetsLn 16$9.7M
LiabilitiesLn 26$2.6M
Net assetsLn 32$7.1M
OperationsPt I, VI
EmployeesI 570
VolunteersI 612
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$4.1M$3.8M
Land, buildings, equipmentLn 10c$4.4M$5.4M
Total assetsLn 16$9.1M$9.7M
LiabilitiesLn 26$2.4M$2.6M
Net assetsLn 32$6.7M$7.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$154K$154K
Pay of disqualified personsLn 6$13K$13K
Other salaries and wagesLn 7$3.4M$2.4M$976K
Pension plan contributionsLn 8$104K$75K$29K
Other employee benefitsLn 9$528K$329K$200K
Payroll taxesLn 10$281K$194K$88K
Legal feesLn 11b$3K$3K
Other fees for servicesLn 11g$198K$134K$65K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$138K$92K$45K
OccupancyLn 16$295K$201K$94K
TravelLn 17$21K$14K$7K
InterestLn 20$86K$56K$30K
Depreciation, depletion and amortizationLn 22$346K$236K$110K
Other expenses (24a–d)Ln 24$444K$427K$17K
All other expensesLn 24e$7K$5K$2K
Total functional expensesLn 25$6.0M$4.2M$1.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $6.4M$6.0M$419K$7.1M 990 PDF
FY2024 $6.5M$5.7M$780K$6.7M 990 PDF
FY2023 $5.6M$5.3M$271K$5.9M 990 PDF
FY2022 Not on file
FY2021 $6.3M$4.5M$1.8M$5.6M 990 PDF
FY2020 $4.0M$4.2M−$295K$3.8M 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2025 990 (6 parts)
Part I · Summary $6,448,263 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $203,477$27,822
I-9 Program service revenuePrior year $6,043,898$6,362,511
I-10 Investment incomePrior year $171,889$22,337
I-11 Other revenuePrior year $34,509$35,593
I-12 Total revenuePrior year $6,453,773$6,448,263
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 $4,112,376$4,489,252
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,561,348$1,540,494
I-18 Total expensesPrior year $5,673,724$6,029,746
I-19 Revenue less expensesPrior year $780,049$418,517
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,448,263 across 8 lines filed
Lines not itemized here account for $2,893 of total revenue; see the IRS return.
VIII-1e Government grants$17,000
VIII-1f All other contributions, gifts and grants$10,822
VIII-1h Total contributions, gifts and grants$27,822
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,362,511$6,362,511
VIII-3 Investment incomeExcluded from tax $199,728$199,728
VIII-6 Net rental income or lossExcluded from tax $32,700$32,700
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$177,391−$177,391
VIII-12 Total revenueRelated to mission $6,362,511 · Unrelated business $0 · Excluded from tax $57,930$6,448,263
Part IX · Statement of functional expenses $6,029,746 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $154,000$154,000
IX-6 Pay of disqualified personsPrograms $12,555$12,555
IX-7 Other salaries and wagesPrograms $2,433,122 · Management $975,629$3,408,751
IX-8 Pension plan contributionsPrograms $75,466 · Management $28,757$104,223
IX-9 Other employee benefitsPrograms $328,504 · Management $199,959$528,463
IX-10 Payroll taxesPrograms $193,662 · Management $87,598$281,260
IX-11b Legal feesManagement $2,700$2,700
IX-11g Other fees for servicesPrograms $133,725 · Management $64,738$198,463
IX-12 Advertising and promotionPrograms $3,320$3,320
IX-13 Office expensesPrograms $92,099 · Management $45,477$137,576
IX-16 OccupancyPrograms $201,185 · Management $93,817$295,002
IX-17 TravelPrograms $13,859 · Management $6,684$20,543
IX-20 InterestPrograms $56,166 · Management $30,243$86,409
IX-22 Depreciation, depletion and amortizationPrograms $235,723 · Management $110,073$345,796
IX-24 Other expenses (24a–d)Programs $427,213 · Management $16,878$444,091
IX-24e All other expensesPrograms $4,836 · Management $1,758$6,594
IX-25 Total functional expensesPrograms $4,211,435 · Management $1,818,311 · Fundraising $0$6,029,746
Part X · Balance sheet $9,741,738 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $132,117$1,817,275
X-2 Savings and temporary cash investmentsStart of year $3,944,688$2,000,075
X-4 Accounts receivableStart of year $623,536$544,045
X-9 Prepaid expenses and deferred chargesStart of year $17,383$29,802
X-10c Land, buildings and equipment, netStart of year $4,375,014$5,350,541
X-15 Other assetsStart of year $22,732$0
X-16 Total assetsStart of year $9,115,470$9,741,738
X-17 Accounts payable and accrued expensesStart of year $199,042$545,789
X-19 Deferred revenueStart of year $33,477$30,668
X-25 Other liabilitiesStart of year $402,414$374,170
X-26 Total liabilitiesStart of year $2,432,596$2,640,347
X-27 Net assets without donor restrictionsStart of year $6,682,834$7,101,351
X-28 Net assets with donor restrictionsStart of year $40$40
X-32 Total net assets or fund balancesStart of year $6,682,874$7,101,391
X-33 Total liabilities and net assetsStart of year $9,115,470$9,741,738
Part XI · Reconciliation of net assets $7,101,391 net assets at year end
XI-1 Total revenue$6,448,263
XI-2 Total expenses$6,029,746
XI-3 Revenue less expenses$418,517
XI-4 Net assets at start of year$6,682,874
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,101,391

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.