Civic Intelligence

Benefit Payment Services Inc

990EZ • Fiscal year 2025 • EIN 20-1739139

Jan 01, 2025 to Dec 31, 2025 • Filed on Apr 23, 2026

Organization Profile
PO Box 222Mitchell, SD 57301

(605) 996-8482

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

2.01x

Higher debt load relative to assets than 99% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-1.8%

Higher net margin than 38% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$31,400

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 57.3% of source-year revenue.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

32nd percentile

-5.8%

Faster asset growth than 32% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-9.0%

Faster revenue growth than 32% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$1,636

Down $101 (-5.8%) from 2024

Net Assets

Down

-$1,651

Down $595 (-56%) from 2024

Liabilities

Up

$3,287

Up $494 (+18%) from 2024

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin38th percentile

Revenue

Down

$54,825

Down $5,416 (-9.0%) from 2024

Expenses

Down

$55,797

Down $6,254 (-10%) from 2024

Net Income

Up

-$972

Up $838 (+46%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0K$4.0K$2.0K$0-$2.0KAssets 2011: $0Liabilities 2011: $02011Assets 2012: $71Liabilities 2012: $02012Assets 2013: $1,538Liabilities 2013: $02013Assets 2014: $381Liabilities 2014: $02014Assets 2015: $411Liabilities 2015: $02015Assets 2016: $233Liabilities 2016: $02016Assets 2017: $205Liabilities 2017: $02017Assets 2018: $442Liabilities 2018: $02018Assets 2019: $1,592Liabilities 2019: $02019Assets 2020: $5,735Liabilities 2020: $02020Assets 2021: $3,830Liabilities 2021: $0Net Assets 2021: $3,8302021Assets 2022: $808Liabilities 2022: $0Net Assets 2022: $8082022Assets 2023: $3,235Liabilities 2023: $2,481Net Assets 2023: $7542023Assets 2024: $1,737Liabilities 2024: $2,793Net Assets 2024: -$1,0562024Assets 2025: $1,636Liabilities 2025: $3,287Net Assets 2025: -$1,6512025

Highlighted filing

2025

Assets$1,636
Liabilities$3,287
Net Assets-$1,651
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$80K$60K$40K$20K$0-$20KRevenue 2011: $51,658Expenses 2011: $51,372Net Income 2011: $2862011Revenue 2012: $41,650Expenses 2012: $41,579Net Income 2012: $712012Revenue 2013: $39,050Expenses 2013: $37,512Net Income 2013: $1,5382013Revenue 2014: $44,000Expenses 2014: $43,619Net Income 2014: $3812014Revenue 2015: $45,119Expenses 2015: $44,708Net Income 2015: $4112015Revenue 2016: $42,002Expenses 2016: $41,769Net Income 2016: $2332016Revenue 2017: $45,496Expenses 2017: $45,291Net Income 2017: $2052017Revenue 2018: $50,475Expenses 2018: $50,033Net Income 2018: $4422018Revenue 2019: $56,065Expenses 2019: $54,473Net Income 2019: $1,5922019Revenue 2020: $62,508Expenses 2020: $56,773Net Income 2020: $5,7352020Revenue 2021: $55,409Expenses 2021: $51,579Net Income 2021: $3,8302021Revenue 2022: $53,929Expenses 2022: $56,951Net Income 2022: -$3,0222022Revenue 2023: $63,965Expenses 2023: $64,019Net Income 2023: -$542023Revenue 2024: $60,241Expenses 2024: $62,051Net Income 2024: -$1,8102024Revenue 2025: $54,825Expenses 2025: $55,797Net Income 2025: -$9722025

Highlighted filing

2025

Revenue$54,825
Expenses$55,797
Net Income-$972
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 23, 2026
Return Version
2025v4.0
Gross Receipts
$54,825
Mission and Program Overview

Mission

Serve as a payee for individuals in need of money management

Program Services

DescriptionGrantsExpenses
The organization has been appointed to assist people with money management. The organization serves as a payee for about 80 individuals.$0$0
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kay MillerPresidentFT$31,400-$31,400
Allen VandenbergVice President-$0--
Debra GartonSecretary- Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Benefit Payment Services Inc
EIN
20-1739139
Phone
6059968482
Address
PO BOX 222, MITCHELL, SD 57301

Signing Officer

Name
Kay Miller
Title
President
Phone
6059968482
Signed
2026-04-23
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Supplies;2289|Insurance bond;2190|Travel;205|Bank charges;45^Total;4729^”

Form 990-EZ, Part I, Line 20

“Description;Amount^Adjust net assets for overstatement of prior year expenses;377^Total;377^”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^Loans to clients;275^Total;275^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Payroll taxes;2177|Loan from employee;1110^Total;3287^”

Raw XML Appendix123 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Kay Miller
IRS990EZ/BooksInCareOfDetail/PhoneNum06059968482
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 222
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Mitchell
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0709
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01361
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-972
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt020
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01737
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01636
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt054825
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-1056
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-1651
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-1056
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-1651
IRS990EZ/OccupancyRentUtltsAndMaintAmt04589
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt035
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt031400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kay Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Allen Vandenberg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Debra Garton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice president
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary- Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01028
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0275
IRS990EZ/OtherChangesInNetAssetsAmt0377
IRS990EZ/OtherExpensesTotalAmt04729
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0SERVE AS A PAYEE FOR INDIVIDUALS IN NEED OF MONEY MANAGEMENT
IRS990EZ/PrintingPublicationsPostageAmt01872
IRS990EZ/ProgramServiceRevenueAmt054825
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The organization has been appointed to assist people with money management. The organization serves as a payee for about 80 individuals.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt044587
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SD
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02793
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03287
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt055797
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt054825
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Supplies;2289|Insurance bond;2190|Travel;205|Bank charges;45^Total;4729^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Adjust net assets for overstatement of prior year expenses;377^Total;377^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Loans to clients;275^Total;275^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^Payroll taxes;2177|Loan from employee;1110^Total;3287^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Kay Miller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06059968482
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEFIT PAYMENT SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0201739139
ReturnHeader/Filer/PhoneNum06059968482
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 222
ReturnHeader/Filer/USAddress/CityNm0MITCHELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057301
ReturnHeader/ReturnTs02026-04-22T12:16:06-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,636
Liabilities
$3,287
Net assets
-$1,651
Revenue
$54,825
Expenses
$55,797
Net income
-$972
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.64$3.29$1.65$54.8$55.8$0.97
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$2.79$1.06$60.2$62.1$1.81
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$2.48$0.75$64.0$64.0$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$53.9$57.0$3.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.00$3.83$55.4$51.6$3.83
2020Summary only. Only limited summary data is available for this year.$5.74$0.00$62.5$56.8$5.74
2019Summary only. Only limited summary data is available for this year.$1.59$0.00$56.1$54.5$1.59
2018Summary only. Only limited summary data is available for this year.$0.44$0.00$50.5$50.0$0.44
2017Summary only. Only limited summary data is available for this year.$0.21$0.00$45.5$45.3$0.21
2016Summary only. Only limited summary data is available for this year.$0.23$0.00$42.0$41.8$0.23
2015Summary only. Only limited summary data is available for this year.$0.41$0.00$45.1$44.7$0.41
2014Summary only. Only limited summary data is available for this year.$0.38$0.00$44.0$43.6$0.38
2013Summary only. Only limited summary data is available for this year.$1.54$0.00$39.1$37.5$1.54
2012Summary only. Only limited summary data is available for this year.$0.07$0.00$41.7$41.6$0.07
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$51.7$51.4$0.29