Main Gate Counseling Services FY2020 filing

Tax-deductible

Winner, SD501(c)(3)Human ServicesEIN 46-0387190

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Provide Counseling Services needed in tripp, todd, mellette, gregory, and jackson counties in south dakota for chemically dependent clients.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
0 of 2
filings with a surplus
Average deficit $9K a year · 9% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$32K
17% of total assets
Looks good: liabilities are 17% 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
$88K
Spent
$93K
To programs
95%
Net assets
$161K
By yearFY2020–FY2025
Revenue
$88K
FY2020
Revenue by fiscal year
FY2020$88K
FY2021$108K
FY2022$103K
FY2023$93K
FY2024$118K
FY2025$105K
Expenses
$93K
FY2020
Expenses by fiscal year
FY2020$93K
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024Not on file
FY2025$118K
Net assets
$161K
FY2020
Net assets by fiscal year
FY2020$161K
FY2021$168K
FY2022$160K
FY2023$142K
FY2024$162K
FY2025$156K

From the FY2020 Form 990 · see the original

You’re viewing the FY2020 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 2008.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $88K Management & general 5% · $4K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
Executive Di
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Cathy Mayes’s $36K as Executive Di is at the 24th percentile of top reported officer pay among 2168 $100K–1M 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.

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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 15aNo

Programs and updates

Offers counseling for chemical dependency in five South Dakota counties.

Provided by the organization

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1 program service account for $88K of program spending, described in the organization's own filed words · FY2020.
01

Counseling services provided to chemically dependent clients.

$88Kprogram expense

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By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$88K
Ln 12
Fees for servicesLn 2g$88K
Gifts and grantsLn 1h$477
Money outPt IX
$93K
Ln 25
Programscol B$88K
Managementcol C$4K
Owns and owesPt X
$161K
net assets · Ln 32
Cash and savingsLn 1–2$7K
Total assetsLn 16$193K
LiabilitiesLn 26$32K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$477
Fees for servicesLn 2g$88K
Total revenueLn 12$88K
Assets in detailPt X, end of year
CashLn 1$7K
Cash and savings togetherLn 1–2$7K
Land, buildings, equipmentLn 10c$439
Total assetsLn 16$193K
LiabilitiesLn 26$32K
Net assetsLn 32$161K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$4K$7K
Land, buildings, equipmentLn 10c$647$439
Total assetsLn 16$189K$193K
LiabilitiesLn 26$24K$32K
Net assetsLn 32$165K$161K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$70K$70K
Payroll taxesLn 10$5K$5K
Legal feesLn 11b$3K$3K
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$396$396
Office expensesLn 13$5K$5K
OccupancyLn 16$4K$4K
TravelLn 17$47$47
Conferences, conventions and meetingsLn 19$263$263
Depreciation, depletion and amortizationLn 22$207$207
InsuranceLn 23$2K$2K
Total functional expensesLn 25$93K$88K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $105K$118K−$13K$156K 990 PDF
FY2024 $118K$162K 990 PDF
FY2023 $93K$142K 990 PDF
FY2022 $103K$160K 990 PDF
FY2021 $108K$168K 990 PDF
FY2020 Viewing $88K$93K−$5K$161K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $88,019 across 4 lines filed
VIII-1f All other contributions, gifts and grants$477
VIII-1h Total contributions, gifts and grants$477
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $87,542$87,542
VIII-12 Total revenueRelated to mission $87,542$88,019
Part IX · Statement of functional expenses $92,704 across 11 lines filed
IX-7 Other salaries and wagesPrograms $69,750$69,750
IX-10 Payroll taxesPrograms $5,261$5,261
IX-11b Legal feesPrograms $2,911$2,911
IX-11g Other fees for servicesPrograms $2,602$2,602
IX-12 Advertising and promotionPrograms $396$396
IX-13 Office expensesPrograms $4,535$4,535
IX-16 OccupancyManagement $4,411$4,411
IX-17 TravelPrograms $47$47
IX-19 Conferences, conventions and meetingsPrograms $263$263
IX-22 Depreciation, depletion and amortizationPrograms $207$207
IX-23 InsurancePrograms $2,321$2,321
IX-25 Total functional expensesPrograms $88,293 · Management $4,411 · Fundraising $0$92,704
Part X · Balance sheet $192,927 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $3,719$7,433
X-4 Accounts receivableStart of year $184,846$185,055
X-10c Land, buildings and equipment, netStart of year $647$439
X-16 Total assetsStart of year $189,212$192,927
X-17 Accounts payable and accrued expensesStart of year $23,850$32,275
X-26 Total liabilitiesStart of year $23,850$32,275
X-27 Net assets without donor restrictionsStart of year $165,362$160,652
X-32 Total net assets or fund balancesStart of year $165,362$160,652
X-33 Total liabilities and net assetsStart of year $189,212$192,927
Part XI · Reconciliation of net assets $160,652 net assets at year end
XI-1 Total revenue$88,019
XI-2 Total expenses$92,704
XI-3 Revenue less expenses−$4,685
XI-4 Net assets at start of year$165,362
XI-9 Other changes in net assets−$25
XI-10 Net assets at end of year$160,652

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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