CAPITAL AREA COUNSELING SERVICE INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CAPITAL AREA COUNSELING SERVICE INC (EIN 46-0305571)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-01-22
- IRS object ID
- 202410229349301676
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-01-22T16:33:57-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460434947 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELO PROF LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 249 | AddressLine1Txt |
| City | MITCHELL | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460305571 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAPITAL AREA COUNSELING SERVICEINC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CAPI | BusinessNameControlTxt |
| Phone | 6052245811 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 EASTGATE AVE | AddressLine1Txt |
| City | PIERRE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEON SCHOCHENMAIER | PersonNm |
| Person Title | CHAIR | PersonTitleTxt |
| Phone | 6052245811 | PhoneNum |
| Signature | 2024-01-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LEON | PersonFirstNm |
| Person Last | SCHOCHENMAIER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMIE A ELDEEN CPA | PreparerPersonNm |
| PTIN | P00736101 | PTIN |
| Phone | 6059967717 | PhoneNum |
| Preparation | 2024-01-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LEON SCHOCHENMAIER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1119 WOODRIVER DRIVE | AddressLine1Txt |
| City | PIERRE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,666,415 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CACSNET.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | CAPITAL AREA COUNSELING SERVICE, INC. (CACS) IS A NONPROFIT ORGANIZATION ESTABLISHED TO PROVIDE ADDICTION, BEHAVIORAL, AND MENTAL HEALTH PROGRAMS AND SERVICES FOR COMMUNITIES, FAMILIES, AND INDIVIDUALS IN CENTRAL SOUTH DAKOTA. CACS PROVIDES OUTPATIENT SERVICES, PSYCHIATRIC SERVICES, A CARE PROGRAM, FAMILY-BASED CHILDREN'S SERVICES, CONTRACT SERVICES (PRIMARILY, THE THERAPEUTIC FOSTER CARE PROGRAM), ADDICTION SERVICES FOR ANY PERSON RESIDING IN THE SERVICE AREA, OPERATION OF THE BOYS AND GIRLS CLUB OF THE CAPITAL AREA, AND A JUVENILE JUSTICE REINVESTMENT INITIATIVE PROGRAM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 154 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,725,277 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,238,261 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,149,620 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,052,253 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$36,140 | PYInvestmentIncomeAmt |
| CY Investment Income | $79,257 | CYInvestmentIncomeAmt |
| PY Other Revenue | $301,695 | PYOtherRevenueAmt |
| CY Other Revenue | $296,644 | CYOtherRevenueAmt |
| PY Total Revenue | $7,140,452 | PYTotalRevenueAmt |
| CY Total Revenue | $7,666,415 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,445,274 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,446,871 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $13,456 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,969,961 | PYOtherExpensesAmt |
| CY Other Expenses | $2,073,374 | CYOtherExpensesAmt |
| PY Total Expenses | $6,415,235 | PYTotalExpensesAmt |
| CY Total Expenses | $6,520,245 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $725,217 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,146,170 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,974,310 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,430,842 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,829,770 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,738,337 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,144,540 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,692,505 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE RIGHT PEOPLE EFFECTIVELY PROVIDING HUMAN SERVICES TO THOSE WHO NEED THEM. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,051,179 | ExpenseAmt |
| Revenue | $3,024,126 | RevenueAmt |
| Desc | SERVING YOUTH, FAMILIES, ADULTS, AND SENIORS AS A HEALTH, ADDICTION TREATEMENT, AND CHILD WELFARE AGENCY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,044 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,044 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $5,052,223 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 154 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LARA WILLIAMS | PersonNm |
| Phone | 6052448511 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 EASTGATE AVE | AddressLine1Txt |
| City | PIERRE | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57501 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| TIFFANY SANCHEZ | ||||||
| PAST CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AUSTIN BERNHARD | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DONEEN HOLLINGWORTH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILL MORTENSON | ||||||
| PAST CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEON SCHOCHENMAIER | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GRACE BECK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOBY MORRIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BECKI POTRZEBA | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LIZA CLARK | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JENNIFER GRAY | ||||||
| CEO | 40.00 | $102,462 | $0 | $31,306 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $102,462 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $31,306 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $4,238,261 | AllOtherContributionsAmt |
| Total Contributions | $4,238,261 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|
| OFFICE OF CHILD PROTECTION | $1,274,089 | $1,274,089 | |
| DIVISION OF MENTAL HEALTH | $1,115,777 | $1,115,777 | |
| CLIENT FEES | $348,463 | $348,463 | |
| DIVISION OF ALCOHOL AND DRUGS | $285,797 | $285,797 | |
| MEGA RAFFLE | $28,127 | $28,127 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,052,253 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,257 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $79,257 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUES | Desc |
| Total Revenue Column | $296,644 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $296,644 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $296,644 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,666,415 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,400,027 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $28,127 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,462 | TotalAmt |
| Management And General | $102,462 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,346,128 | TotalAmt |
| Program Services | $2,804,452 | ProgramServicesAmt |
| Management And General | $531,256 | ManagementAndGeneralAmt |
| Fundraising | $10,420 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $729,911 | TotalAmt |
| Program Services | $604,738 | ProgramServicesAmt |
| Management And General | $122,955 | ManagementAndGeneralAmt |
| Fundraising | $2,218 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,370 | TotalAmt |
| Program Services | $219,324 | ProgramServicesAmt |
| Management And General | $48,228 | ManagementAndGeneralAmt |
| Fundraising | $818 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $987,431 | TotalAmt |
| Program Services | $866,260 | ProgramServicesAmt |
| Management And General | $121,171 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,672 | TotalAmt |
| Program Services | $191,215 | ProgramServicesAmt |
| Management And General | $11,457 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,636 | TotalAmt |
| Program Services | $93,874 | ProgramServicesAmt |
| Management And General | $115,762 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,483 | TotalAmt |
| Program Services | $41,487 | ProgramServicesAmt |
| Management And General | $11,996 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,870 | TotalAmt |
| Management And General | $115,870 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $344,606 | TotalAmt |
| Program Services | $138,945 | ProgramServicesAmt |
| Management And General | $205,661 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EQUIPMENT RENTAL & MAINT | $110,168 | $61,587 | $48,581 |
| TELEPHONE | $47,375 | $29,141 | $18,234 |
| OTHER | $1,089 | $156 | $933 |
| COGS | $1,044 | $1,044 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,520,245 | TotalAmt |
| Program Services | $5,052,223 | ProgramServicesAmt |
| Management And General | $1,454,566 | ManagementAndGeneralAmt |
| Fundraising | $13,456 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200 | BOYAmt |
| EOY | $200 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,047,361 | BOYAmt |
| EOY | $3,729,750 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $923,349 | BOYAmt |
| EOY | $690,243 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,691 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,773,689 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,428,342 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,538,835 | BOYAmt |
| EOY | $9,345,347 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $430,874 | BOYAmt |
| EOY | $532,972 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $132,330 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,974,310 | BOYAmt |
| EOY | $14,430,842 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $641,638 | BOYAmt |
| EOY | $660,896 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,188,132 | BOYAmt |
| EOY | $2,963,997 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $113,444 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,829,770 | BOYAmt |
| EOY | $3,738,337 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,099,037 | BOYAmt |
| EOY | $10,502,689 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,503 | BOYAmt |
| EOY | $189,816 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,144,540 | BOYAmt |
| EOY | $10,692,505 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,974,310 | BOYAmt |
| EOY | $14,430,842 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,146,170 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$598,205 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,090,772 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $803,752 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,540,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,725,277 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,238,261 | CurrentTaxYearAmt |
| Total | $16,398,850 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,090,772 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $803,752 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,540,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,725,277 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,238,261 | CurrentTaxYearAmt |
| Total | $16,398,850 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $16,398,850 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,942 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,246 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,182 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$36,140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $79,257 | CurrentTaxYearAmt |
| Total | $175,487 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,882 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,043 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $301,695 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $295,600 | CurrentTaxYearAmt |
| Total | $618,480 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $17,192,817 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $6,815,202 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95380 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98670 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER PROGRAM REVENUES 618,480 | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $380,536 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $34,506 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $415,042 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $421,443 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$38,300 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,607 | OtherExpendituresAmt |
| End Year Balance | $380,536 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $366,603 | BeginningYearBalanceAmt |
| Contributions | $10,337 | ContributionsAmt |
| Investment Earnings Or Losses | $85,195 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,692 | OtherExpendituresAmt |
| End Year Balance | $421,443 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $384,501 | BeginningYearBalanceAmt |
| Contributions | -$25,000 | ContributionsAmt |
| Investment Earnings Or Losses | $7,102 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $366,603 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $442,781 | BeginningYearBalanceAmt |
| Contributions | -$91,221 | ContributionsAmt |
| Investment Earnings Or Losses | $32,941 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $384,501 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $807,229 | OtherCostOrOtherBasisAmt |
| Book Value | $807,229 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,314,339 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,036,032 | DepreciationAmt |
| Book Value | $8,278,307 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $652,121 | OtherCostOrOtherBasisAmt |
| Depreciation | $392,310 | DepreciationAmt |
| Book Value | $259,811 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,345,347 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $113,444 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $113,444 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,666,415 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $7,666,415 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,666,415 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,520,245 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,520,245 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,520,245 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART V, LINE 4 | FUNDS ARE DISTRIBUTED AS DIRECTED BY APPROVED MOTIONS OF CACS'S BOARD OF DIRECTORS FOR THE BOYS & GIRLS CLUB. |
| SCHEDULE D, PAGE 3, PART X | MANAGEMENT BELIEVES THAT CACS HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. CACS WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 1A | THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRPERSON, WICE-CHAIR PERSON, SECRETARY, TREASURER AND PAST CHAIRPERSON AND MAY EXERCISE THE POWERS OF THE FULL BOARD IN ORDER TO OBTAIN NEEDED FLEXIBILTY IN HANDLING OF THE DAY-TO-DAY TRANSACTIONS AND IN EMERGENCY SITUATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD MEMBERS REVIEW AND APPROVE THE 990 AT THEIR REGULAR BOARD MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION'S OFFICERS AND BOARD MEMBERS ANNUALLY DISCLOSE ANY POTENTIAL CONFLICTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | EXECUTIVE COMMITTE REVIEWS AND APPROVES THE CEO'S SALARY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION - (605)224-5811 2001 EASTGATE AVE., PIERRE, SD 57501 |
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