Civic Intelligence

Human Service Agency Foundation

EIN 36-3287529 • 501(c)3 • Watertown, SD

Profile

The foundation is organized for charitable and educational purposes, including making distributions to the human services agency and similar organizations organized and operated exclusively for charitable, religious, educational, or scientific purposes as shall at the time qualify as an exempt organization under section 501(c)(3).

PO Box 1030Watertown, SD 57201

humanserviceagency.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

98th percentile

94%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

7.3%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

22nd percentile

-9.8%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Up

$2,252,019

Up $287,349 (+15%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$2,252,019

Up $287,349 (+15%) from 2024

Revenue

Up

$341,065

Up $165,383 (+94%) from 2024

Expenses

Down

$21,589

Down $2,330,188 (-99%) from 2024

Net Income

Up

$319,476

Up $2,495,571 (+115%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $760,840Liabilities 2012: $0Net Assets 2012: $760,8402012Assets 2013: $793,995Liabilities 2013: $0Net Assets 2013: $793,9952013Assets 2014: $832,204Liabilities 2014: $0Net Assets 2014: $832,2042014Assets 2015: $912,876Liabilities 2015: $0Net Assets 2015: $912,8762015Assets 2016: $961,218Liabilities 2016: $0Net Assets 2016: $961,2182016Assets 2017: $1,067,165Liabilities 2017: $0Net Assets 2017: $1,067,1652017Assets 2018: $1,040,778Liabilities 2018: $0Net Assets 2018: $1,040,7782018Assets 2019: $18,176Liabilities 2019: $0Net Assets 2019: $18,1762019Assets 2020: $1,324,798Liabilities 2020: $0Net Assets 2020: $1,324,7982020Assets 2021: $1,700,981Liabilities 2021: $0Net Assets 2021: $1,700,9812021Assets 2022: $1,823,056Liabilities 2022: $0Net Assets 2022: $1,823,0562022Assets 2023: $4,056,053Liabilities 2023: $0Net Assets 2023: $4,056,0532023Assets 2024: $1,964,670Liabilities 2024: $0Net Assets 2024: $1,964,6702024Assets 2025: $2,252,019Liabilities 2025: $0Net Assets 2025: $2,252,0192025

Highlighted filing

2025

Assets$2,252,019
Liabilities$0
Net Assets$2,252,019

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2012: $88,9602012Expenses 2013: $7,7422013Revenue 2014: $69,042Expenses 2014: $30,833Net Income 2014: $38,2092014Revenue 2015: $107,961Expenses 2015: $27,289Net Income 2015: $80,6722015Revenue 2016: $84,918Expenses 2016: $36,576Net Income 2016: $48,3422016Revenue 2017: $119,767Expenses 2017: $13,820Net Income 2017: $105,9472017Revenue 2018: $111,974Expenses 2018: $138,361Net Income 2018: -$26,3872018Revenue 2019: $219,733Expenses 2019: $1,242,335Net Income 2019: -$1,022,6022019Revenue 2020: $1,409,442Expenses 2020: $8,824Net Income 2020: $1,400,6182020Revenue 2021: $108,001Expenses 2021: $11,492Net Income 2021: $96,5092021Revenue 2022: $464,980Expenses 2022: $11,390Net Income 2022: $453,5902022Revenue 2023: $2,155,565Expenses 2023: $11,155Net Income 2023: $2,144,4102023Revenue 2024: $175,682Expenses 2024: $2,351,777Net Income 2024: -$2,176,0952024Revenue 2025: $341,065Expenses 2025: $21,589Net Income 2025: $319,4762025

Highlighted filing

2025

Revenue$341,065
Expenses$21,589
Net Income$319,476

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.34$0.02$0.32
2024Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$0.18$2.35$2.18
2023Detailed filing. Detailed filing data is available for this year.$4.06$0.00$4.06$2.16$0.01$2.14
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.46$0.01$0.45
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.00$1.70$0.11$0.01$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$1.41$0.01$1.40
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.22$1.24$1.02
2018Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.11$0.14$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.12$0.01$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.08$0.04$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.11$0.03$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.07$0.03$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 13, 2025
Return Version
2024v5.0
Gross Receipts
$341,065
Mission and Program Overview

Mission

The foundation is organized for charitable and educational purposes, including making distributions to the human service agency and similar organizations organized and operated exclusively for charitable, religious, educational, or scientific purposes as shall at the time qualify as an exempt organziation under section 501(c)(3).

The foundation is organized for charitable and educational purposes, including making distributions to the human services agency and similar organizations organized and operated exclusively for charitable, religious, educational, or scientific purposes as shall at the time qualify as an exempt organization under section 501(c)(3).

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,491,295$1,728,331▲ $237,036
Cash and Non-Interest-Bearing Accounts$436,859$501,557▲ $64,698
Savings and Temporary Cash Investments$36,516$22,131▼ $14,385
Total Assets$1,964,670$2,252,019▲ $287,349
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,964,670$2,252,019▲ $287,349
Total Net Assets Fund Balance$1,964,670$2,252,019▲ $287,349
Total Liabilities and Net Assets / Fund Balance$1,964,670$2,252,019▲ $287,349
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$116,229
Program Service Revenue
$0
Investment Income
$224,836
Other Revenue
$0
All Other Contributions
$116,229
Change in Net Assets
$319,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$12,882
Other Expenses$8,707
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$10,375--$10,375
Fees for Service Investment Mgmnt Fees-$5,897-$5,897
Grants to Domestic Orgs$2,507--$2,507
Fees for Services Accounting-$2,400-$2,400
Insurance-$410-$410
Total Functional Expenses$12,882$8,707$0$21,589
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed, signed and filed by the chairman. Issues surrounding the return (if any) are reviewed with the entire governing body at the discretion of the chairman.

Form 990, Page 6, Part VI, Line 15A

Not applicable. The human service agency foundation does not pay any compensation.

Form 990, Page 6, Part VI, Line 15B

Not applicable - the human service agency foundation does not pay any compensation.

Form 990, Page 6, Part VI, Line 19

All public documents are available to the public upon request, and all non-public documents are made available upon approval of the governing body.

Filing and Contact Details

Filer

Filer Name
Human Service Agency Foundation
EIN
36-3287529
Phone
6058860123
Address
PO BOX 1030, WATERTOWN, SD 57201

Signing Officer

Name
Michelle Spies
Title
CFO
Phone
6058843536
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Mcareavey
Formed
1984
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
8

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Traci Hanson CPA
Phone
6053425630
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The foundation is organized for charitable and educational purposes, including making distributions to the human services agency and similar organizations organized and operated exclusively for charitable, religious, educational, or scientific purposes as shall at the time qualify as an exempt organization under section 501(c)(3).

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

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS ORGANIZED FOR CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING MAKING DISTRIBUTIONS TO THE HUMAN SERVICES AGENCY AND SIMILAR ORGANIZATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, OR SCIENTIFIC PURPOSES AS SHALL AT THE TIME QUALIFY AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED, SIGNED AND FILED BY THE CHAIRMAN. ISSUES SURROUNDING THE RETURN (IF ANY) ARE REVIEWED WITH THE ENTIRE GOVERNING BODY AT THE DISCRETION OF THE CHAIRMAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOT APPLICABLE. THE HUMAN SERVICE AGENCY FOUNDATION DOES NOT PAY ANY COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NOT APPLICABLE - THE HUMAN SERVICE AGENCY FOUNDATION DOES NOT PAY ANY COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL PUBLIC DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, AND ALL NON-PUBLIC DOCUMENTS ARE MADE AVAILABLE UPON APPROVAL OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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