﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-08-13T08:07:55-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ELO PROF LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 249</AddressLine1>
        <City>MITCHELL</City>
        <State>SD</State>
        <ZIPCode>57301</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>460308930</EIN>
      <Name>
        <BusinessNameLine1>DAKOTA COUNSELING INSTITUTE INC</BusinessNameLine1>
      </Name>
      <NameControl>DAKO</NameControl>
      <Phone>6059969686</Phone>
      <USAddress>
        <AddressLine1>910 WEST HAVENS</AddressLine1>
        <City>MITCHELL</City>
        <State>SD</State>
        <ZIPCode>57301</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MICHELLE CARPENTER</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>6059969686</Phone>
      <DateSigned>2013-06-17</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JAY TOLSMA CPA</Name>
      <Phone>6059967717</Phone>
      <DatePrepared>2013-08-12</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc5" referenceDocumentId="RetDoc6">
      <GrossReceipts>3981100</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.DAKOTACOUNSELING.COM</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1970</YearFormation>
      <StateLegalDomicile>SD</StateLegalDomicile>
      <ActivityOrMissionDescription>DAKOTA COUNSELING INSTITUTE'S MISSION IS TO PROVIDE A WIDE ARRAY OF SERVICES TO INDIVIDUALS AND FAMILIES WITH MENTAL ILLNESS, BEHAVIORAL DISABILITIES, AND SUBSTANCE ABUSE. WE ARE COMMITTED TO ASSISTING INDIVIDUALS IN REACHING THEIR FULL POTENTIAL THROUGH PREVENTION, TREATMENT, AND COMMUNITY EDUCATION.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>13</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>13</NbrIndependentVotingMembers>
      <TotalNbrEmployees>115</TotalNbrEmployees>
      <TotalNbrVolunteers>13</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>219813</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>196931</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3605462</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>3783812</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>617</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>357</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>3825892</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>3981100</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>3114329</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>3140117</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>1031457</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>966750</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>4145786</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>4106867</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-319894</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-125767</RevenuesLessExpensesCY>
      <TotalAssetsBOY>2359443</TotalAssetsBOY>
      <TotalAssetsEOY>2223963</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1423289</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>1413576</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>936154</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>810387</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>DAKOTA COUNSELING INSTITUTE'S MISSION IS TO PROVIDE A WIDE ARRAY OF SERVICES TO INDIVIDUALS AND FAMILIES WITH MENTAL ILLNESS, BEHAVIORAL DISABILITIES, AND SUBSTANCE ABUSE. WE ARE COMMITTED TO ASSISTING INDIVIDUALS IN REACHING THEIR FULL POTENTIAL THROUGH PREVENTION, TREATMENT, AND COMMUNITY EDUCATION.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>597524</Expense>
      <Description>OUTPATIENT PROGRAM - THE MENTAL HEALTH OUTPATIENT PROGRAM CONSISTS OF MARITAL, GROUP, AND/OR INDIVIDUAL THERAPY IN WHICH APPROXIMATELY 5,400 HOURS OF SERVICES AND PSYCHOLOGICAL TESTING FOR 370 HOURS OF EVALUATION WAS PROVIDED. IN COLLABORATION WITH THE UNIVERSITY OF SOUTH DAKOTA, THE AGENCY PARTICIPATES IN A GRADUATE-STUDENT TRAINING PROGRAM. DAKOTA COUNSELING IS ALSO THE SITE OF AN ACCREDITED DOCTORATE LEVEL INTERNSHIP PROGRAM. REFERRALS ARE MADE FOR THESE SERVICES FROM PHYSICIANS, CLERGY, INPATIENT HOSPITALS, COURTS, MILITARY, FAMILY, AND SELF. A WIDE VARIETY OF DIAGNOSIS SUCH AS POST TRAUMATIC STRESS DISORDER, DEPRESSION, GRIEF, ADJUSTMENT DISORDERS, MARITAL AND/OR PARENT RELATIONS ARE TREATED ROUTINELY. AGES OF CLIENTS VARY FROM 18 MONTHS TO GERIATRIC AND THERAPY CLIENTS ARE TYPICALLY SEEN FOR AN HOUR WEEKLY.</Description>
      <Activity2>
        <Expense>706153</Expense>
        <Description>HALFWAY HOUSE - THE HALFWAY HOUSE PROGRAM IS LICENSED FOR 76 BEDS, MALE AND FEMALE. THE RESIDENTS LIVE AT THE FACILITY, RECEIVE THREE MEALS DAILY, AND ARE PROVIDED WITH MOST BASIC NEEDS INCLUDING LAUNDY FACILITIES. THE AVERAGE STAY IS 3 MONTHS. RESIDENTS ARE REQUIRED TO PARTICIPATE IN A MINIMUM OF 5 HOURS OF INDIVIDUAL AND GROUP SERVICES PER WEEK WITH SOME PROGRAMS REQUIRING UP TO 18 HOURS WITH ALMOST 13,700 DAYS OF SERVICE PROVIDED. REFERRALS TO THIS PROGRAM ARE GENERALLY MADE BY BUREAU OF PRISONS, UNITED STATES PROBATION, STATE PAROLE, PHYSICIANS, OTHER DRUG AND ALCOHOL FACILITIES, FAMILIES AND SELF. EDUCATION PROVIDED TO THE RESIDENTS INCLUDES PARENTING, ANGER MANAGEMENT, LIFE SKILLS, AA/NA MEETINGS, RELAPSE PREVENTION AND WELLNESS.</Description>
      </Activity2>
      <Activity3>
        <Expense>460983</Expense>
        <Description>CHILD SERVICES - THE CHILDREN'S SERVICES PROGRAM USES A SYSTEMS OF CARE APPROACH IN PROVIDING SERVICES TO CHILDREN AND ADOLESCENTS. THE FAMILY IS LINKED TO ALL APPLICABLE COMMUNITY RESOURCES AND COLLABORATIVE MEETINGS ARE HELD WITH AGENCIES INVOLVED WHICH MAY INCLUDE THE SCHOOL, COURT SERVICES, SOCIAL SERVICES, CLERGY, PHYSICIANS, AND PLACEMENT FACILITIES. CASE MANAGERS WORK WITH THE CHILD, SIBLINGS, FAMILY MEMBERS, AND IF THE CLIENT IS PLACED OUT OF THE HOME WILL HELP PREPARE ALL MEMBERS FOR THE TRANSITION HOME. THIS IS A VERY INTENSIVE SERVICE THAT MAY REQUIRE ANYWHERE FROM 1 TO 12 HOURS PER WEEK WITH ALMOST 8,700 HOURS PROVIDED THIS FISCAL YEAR.</Description>
      </Activity3>
      <ActivityOther>
        <Expense>2144529</Expense>
        <Description>IN ADDITION TO THE PROGRAMS LISTED ABOVE, DAKOTA COUNSELING INSTITUTE PROVIDES SERVICES UNDER THE FOLLOWING PROGRAMS - CONTINUOUS ASSISTANCE, REHABILITIATION, AND EDUCATION FOR ADULTS DIAGNOSED AS SEVERELY AND PERSISTENTALLY MENTALLY ILL WHICH PROVIDED OVER 11,600 DAYS OF MANAGEMENT; 24 HOUR EMERGENCY ON-CALL CARE; MEDICATION EVEALUATION AND MANAGEMENT; SOCIAL DETOXIFICATION IN WHICH OVER 300 DAYS WERE PROVIDED; SUBSTANCE ABUSE PREVENTION; TREATMENT NEEDS SCREENINGS AND ASSESSMENTS IN WHICH ALMOST 500 CLIENTS WERE EVALUATED, AND INTENSIVE OUTPATIENT SERVICES FOR SUBSTANCE ABUSE TO INCLUDE A WOMEN'S METHANPHETAMINE PROGRAM; RELAPSE PREVENTION; AND MEDICALLY MONITORED INPATIENT TREATMENT WHICH PROVIDED 1,110 DAYS THIS YEAR. THE AGENCY OPERATES A 24-UNIT APARTMENT LOW INCOME HOUSING APARTMENT COMPLEX SUBSIDIZED BY HUD. RECENTY THE AGENCY WAS ACCREDITED BY THE DEPARTMENT OF HEALTH FOR A 16-BED BEHAVIORAL HEALTH FOCUSED ASSISTED LIVING FACILITY. DAKOTA COUNSELING INSTITUTE, INC IS ACCREDITED AS A COMMUNITY MENTAL HEALTH CENTER AS WELL AS A CORE DRUG AND ALCOHOL FACILITY. THE CATCHMENT AREA INCLUDES BUT IS NOT LIMITED TO THE COUNTIES OF DAVISON, AURORA, BRULE, HANSON, MCCOOK, AND SANBORN. FUNDING FOR SERVICES INCLUDES PRIVATE PAY/INSURANCE, SOUTH DAKOTA DEPARTMENT OF SOCIAL SERVICES DIVISION OF BEHAVIORAL HEALTH, MEDICAID, BUREAU OF PRISONS, UNITED JUDICIAL SERVICES, UNITED STATES PROBATION, AND INDIAN HEALTH SERVICES TO INCLUDE THE FEDERAL PROGRAM ACCESS TO RECOVERY. THE ORGANIZATION RECEIVES CONTRIBUTIONS FROM THE CITY OF MITCHELL, AURORA COUNTY, DAVISON COUNTY, HANSON COUNTY, HUTCHINSON COUNTY, MCCOOK COUNTY, AND SANBORN COUNTY TO HELP WITH FEES FOR INDIGENT CLIENTS. APPROXIMATELY 1,800 CLIENTS ARE RECEIVING SERVICES AT ANY GIVEN TIME THROUGHOUT THE AGENCY'S PROGRAMS. A FULL-TIME SATELLITE OUTREACH OFFICE WITH ALL OUTPATIENT IS OPEN IN CHAMBERLAIN, SD.</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>2144529</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>3909189</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc3">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc4">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc4">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc4">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc4">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc4">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc4">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc4">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc4">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc4">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc4">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc4">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc4">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>10</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>115</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>13</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>13</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>EXECUTIVE DIRECTOR</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>6059969686</TelephoneNumber>
        <AddressUS>
          <AddressLine1>910 W HAVENS</AddressLine1>
          <City>MITCHELL</City>
          <State>SD</State>
          <ZIPCode>57301</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>FRANK KROHMER</NamePerson>
        <Title>SECRETARY/TR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHET MCMANUS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LEON BAIER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOUG FELTMAN</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVE MILES</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JP SKELLY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TRISH DELANEY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>OSCAR THOMPSON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GARY BLINDAUER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DENNIS KINER</NamePerson>
        <Title>VP</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ERIN FOWKES</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BILLY KELLY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>THERESA KRIESE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHELLE CARPENTER</NamePerson>
        <Title>EX DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>78479</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>78479</TotalReportableCompFromOrg>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <GovernmentGrants>171931</GovernmentGrants>
      <AllOtherContributions>25000</AllOtherContributions>
      <TotalContributions>196931</TotalContributions>
      <ProgramServiceRevenue>
        <Description>PROGRAM SERVICE REVENUE</Description>
        <TotalRevenueColumn>3783812</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3783812</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>3783812</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>357</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>357</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>3981100</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3784169</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>78479</Total>
        <ManagementAndGeneral>78479</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>2368691</Total>
        <ProgramServices>2323193</ProgramServices>
        <ManagementAndGeneral>45498</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>65792</Total>
        <ProgramServices>59700</ProgramServices>
        <ManagementAndGeneral>6092</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>455362</Total>
        <ProgramServices>429671</ProgramServices>
        <ManagementAndGeneral>25691</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>171793</Total>
        <ProgramServices>161775</ProgramServices>
        <ManagementAndGeneral>10018</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>1203</Total>
        <ManagementAndGeneral>1203</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>11967</Total>
        <ManagementAndGeneral>11967</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>176225</Total>
        <ProgramServices>174380</ProgramServices>
        <ManagementAndGeneral>1845</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>3292</Total>
        <ProgramServices>3142</ProgramServices>
        <ManagementAndGeneral>150</ManagementAndGeneral>
      </Advertising>
      <Occupancy>
        <Total>226681</Total>
        <ProgramServices>219286</ProgramServices>
        <ManagementAndGeneral>7395</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>32379</Total>
        <ProgramServices>30942</ProgramServices>
        <ManagementAndGeneral>1437</ManagementAndGeneral>
      </Travel>
      <ConferencesMeetings>
        <Total>12805</Total>
        <ProgramServices>12672</ProgramServices>
        <ManagementAndGeneral>133</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>58874</Total>
        <ProgramServices>58874</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>101512</Total>
        <ProgramServices>100196</ProgramServices>
        <ManagementAndGeneral>1316</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>20055</Total>
        <ProgramServices>19047</ProgramServices>
        <ManagementAndGeneral>1008</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>FOOD</Description>
        <Total>115452</Total>
        <ProgramServices>115452</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBTS</Description>
        <Total>60992</Total>
        <ProgramServices>60992</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>52166</Total>
        <ProgramServices>51755</ProgramServices>
        <ManagementAndGeneral>411</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EQUIPMENT REPAIR &amp; RENTAL</Description>
        <Total>29723</Total>
        <ProgramServices>28681</ProgramServices>
        <ManagementAndGeneral>1042</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>63424</Total>
        <ProgramServices>59431</ProgramServices>
        <ManagementAndGeneral>3993</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>4106867</Total>
        <ProgramServices>3909189</ProgramServices>
        <ManagementAndGeneral>197678</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>327891</BOY>
        <EOY>116824</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>90871</BOY>
        <EOY>59945</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>289006</BOY>
        <EOY>381774</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>2519</BOY>
        <EOY>190</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>2594124</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>928894</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>1649156</BOY>
        <EOY>1665230</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>2359443</BOY>
        <EOY>2223963</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>261706</BOY>
        <EOY>271532</EOY>
      </AccountsPayableAccruedExpenses>
      <MortNotesPyblSecuredInvestProp>
        <BOY>1146932</BOY>
        <EOY>1104584</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>14651</BOY>
        <EOY>37460</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1423289</BOY>
        <EOY>1413576</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>936154</BOY>
        <EOY>810387</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>936154</BOY>
        <EOY>810387</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>2359443</BOY>
        <EOY>2223963</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-125767</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <Hospital170b1Aiii>X</Hospital170b1Aiii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <Land>
        <OtherCostOrOtherBasis>243150</OtherCostOrOtherBasis>
        <BookValue>243150</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>2074293</OtherCostOrOtherBasis>
        <Depreciation>754520</Depreciation>
        <BookValue>1319773</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>276681</OtherCostOrOtherBasis>
        <Depreciation>174374</Depreciation>
        <BookValue>102307</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>1665230</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>DEFFERED REIMBURSEMENTS</Description>
        <Amount>37460</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>37460</TotalOfAmounts>
      <TotRevenueEtcAuditedFinclStmt>3981100</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>3981100</RevenueSubtotal>
      <TotalRevenuePerForm990>3981100</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>4106867</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>4106867</ExpensesSubtotal>
      <TotalExpensesPerForm990>4106867</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc6">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>DAKOTA COUNSELING INSTITUTE'S MISSION IS TO PROVIDE A WIDE ARRAY OF SERVICES TO INDIVIDUALS AND FAMILIES WITH MENTAL ILLNESS, BEHAVIORAL DISABILITIES, AND SUBSTANCE ABUSE. WE ARE COMMITTED TO ASSISTING INDIVIDUALS IN REACHING THEIR FULL POTENTIAL THROUGH PREVENTION, TREATMENT, AND COMMUNITY EDUCATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION HAS A VOLUNTEER BOARD OF DIRECTORS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4A</ReturnReference>
        <Explanation>SEEN FOR AN HOUR WEEKLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>THIRD ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4C</ReturnReference>
        <Explanation>PROVIDED THIS FISCAL YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>IN ADDITION TO THE PROGRAMS LISTED ABOVE, DAKOTA COUNSELING INSTITUTE PROVIDES SERVICES UNDER THE FOLLOWING PROGRAMS - CONTINUOUS ASSISTANCE, REHABILITIATION, AND EDUCATION FOR ADULTS DIAGNOSED AS SEVERELY AND PERSISTENTALLY MENTALLY ILL WHICH PROVIDED OVER 11,600 DAYS OF MANAGEMENT; 24 HOUR EMERGENCY ON-CALL CARE; MEDICATION EVEALUATION AND MANAGEMENT; SOCIAL DETOXIFICATION IN WHICH OVER 300 DAYS WERE PROVIDED; SUBSTANCE ABUSE PREVENTION; TREATMENT NEEDS SCREENINGS AND ASSESSMENTS IN WHICH ALMOST 500 CLIENTS WERE EVALUATED, AND INTENSIVE OUTPATIENT SERVICES FOR SUBSTANCE ABUSE TO INCLUDE A WOMEN'S METHANPHETAMINE PROGRAM; RELAPSE PREVENTION; AND MEDICALLY MONITORED INPATIENT TREATMENT WHICH PROVIDED 1,110 DAYS THIS YEAR. THE AGENCY OPERATES A 24-UNIT APARTMENT LOW INCOME HOUSING APARTMENT COMPLEX SUBSIDIZED BY HUD. RECENTY THE AGENCY WAS ACCREDITED BY THE DEPARTMENT OF HEALTH FOR A 16-BED BEHAVIORAL HEALTH FOCUSED ASSISTED LIVING FACILITY. DAKOTA COUNSELING INSTITUTE, INC IS ACCREDITED AS A COMMUNITY MENTAL HEALTH CENTER AS WELL AS A CORE DRUG AND ALCOHOL FACILITY. THE CATCHMENT AREA INCLUDES BUT IS NOT LIMITED TO THE COUNTIES OF DAVISON, AURORA, BRULE, HANSON, MCCOOK, AND SANBORN. FUNDING FOR SERVICES INCLUDES PRIVATE PAY/INSURANCE, SOUTH DAKOTA DEPARTMENT OF SOCIAL SERVICES DIVISION OF BEHAVIORAL HEALTH, MEDICAID, BUREAU OF PRISONS, UNITED JUDICIAL SERVICES, UNITED STATES PROBATION, AND INDIAN HEALTH SERVICES TO INCLUDE THE FEDERAL PROGRAM ACCESS TO RECOVERY. THE ORGANIZATION RECEIVES CONTRIBUTIONS FROM THE CITY OF MITCHELL, AURORA COUNTY, DAVISON COUNTY, HANSON COUNTY, HUTCHINSON COUNTY, MCCOOK COUNTY, AND SANBORN COUNTY TO HELP WITH FEES FOR INDIGENT CLIENTS. APPROXIMATELY 1,800 CLIENTS ARE RECEIVING SERVICES AT ANY GIVEN TIME THROUGHOUT THE AGENCY'S PROGRAMS. A FULL-TIME SATELLITE OUTREACH OFFICE WITH ALL OUTPATIENT IS OPEN IN CHAMBERLAIN, SD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>REVIEWED BY EXECUTIVE DIRECTOR BEFORE SUBMISSION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE POLICY HAS BEEN IN PLACE FOR APPROXIMATELY TWO YEARS, NO REAL ISSUES HAVE ARISEN OVER THAT TIME PERIOD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>BI-ANNUAL SALARY SURVEYS ARE CONDUCTED TO DETERMINE AND ADJUST RANGES. THE ORGANIZATION BOARD DETERMINES THE EXECUTIVE DIRECTOR'S SALARY AND BENEFITS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>N/A</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>