Civic Intelligence

Community Counseling Services

EIN 46-0272193 • 501(c)3 • Huron, SD

Profile

Treat chemical dependency and mental illness.

357 Kansas Ave SEHuron, SD 57350

www.ccs-sd.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.24x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.16x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $5M-$10M 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

32nd percentile

-0.4%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-2.3%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,885,229

Down $17,022 (-0.4%) from 2024

Liabilities

Down

$935,489

Down $274,270 (-23%) from 2024

Net Assets

Up

$2,949,740

Up $257,248 (+9.6%) from 2024

Revenue

Down

$5,830,139

Down $138,887 (-2.3%) from 2024

Expenses

Down

$5,577,997

Down $281,566 (-4.8%) from 2024

Net Income

Up

$252,142

Up $142,679 (+130%) 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 2011: $2,499,203Liabilities 2011: $1,495,895Net Assets 2011: $1,003,3082011Assets 2012: $2,849,914Liabilities 2012: $1,495,413Net Assets 2012: $1,354,5012012Assets 2013: $3,085,780Liabilities 2013: $1,501,275Net Assets 2013: $1,584,5052013Assets 2014: $3,555,898Liabilities 2014: $1,839,841Net Assets 2014: $1,716,0572014Assets 2015: $3,531,680Liabilities 2015: $1,784,276Net Assets 2015: $1,747,4042015Assets 2016: $3,656,139Liabilities 2016: $1,672,951Net Assets 2016: $1,983,1882016Assets 2017: $3,807,209Liabilities 2017: $1,613,139Net Assets 2017: $2,194,0702017Assets 2018: $3,717,980Liabilities 2018: $1,513,238Net Assets 2018: $2,204,7422018Assets 2019: $3,681,868Liabilities 2019: $1,375,838Net Assets 2019: $2,306,0302019Assets 2020: $4,222,476Liabilities 2020: $2,039,996Net Assets 2020: $2,182,4802020Assets 2021: $4,094,244Liabilities 2021: $1,228,492Net Assets 2021: $2,865,7522021Assets 2022: $4,991,330Liabilities 2022: $2,106,147Net Assets 2022: $2,885,1832022Assets 2023: $3,989,239Liabilities 2023: $1,403,700Net Assets 2023: $2,585,5392023Assets 2024: $3,902,251Liabilities 2024: $1,209,759Net Assets 2024: $2,692,4922024Assets 2025: $3,885,229Liabilities 2025: $935,489Net Assets 2025: $2,949,7402025

Highlighted filing

2025

Assets$3,885,229
Liabilities$935,489
Net Assets$2,949,740

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,107,6242011Revenue 2012: $4,213,373Expenses 2012: $3,862,180Net Income 2012: $351,1932012Expenses 2013: $4,084,5442013Revenue 2014: $4,488,353Expenses 2014: $4,356,801Net Income 2014: $131,5522014Revenue 2015: $4,185,997Expenses 2015: $4,154,650Net Income 2015: $31,3472015Revenue 2016: $4,473,711Expenses 2016: $4,237,927Net Income 2016: $235,7842016Revenue 2017: $4,678,429Expenses 2017: $4,467,547Net Income 2017: $210,8822017Revenue 2018: $4,430,038Expenses 2018: $4,419,366Net Income 2018: $10,6722018Revenue 2019: $4,570,140Expenses 2019: $4,468,852Net Income 2019: $101,2882019Revenue 2020: $4,579,064Expenses 2020: $4,702,614Net Income 2020: -$123,5502020Revenue 2021: $5,997,569Expenses 2021: $5,314,297Net Income 2021: $683,2722021Revenue 2022: $4,779,105Expenses 2022: $4,759,674Net Income 2022: $19,4312022Revenue 2023: $5,261,131Expenses 2023: $5,560,775Net Income 2023: -$299,6442023Revenue 2024: $5,969,026Expenses 2024: $5,859,563Net Income 2024: $109,4632024Revenue 2025: $5,830,139Expenses 2025: $5,577,997Net Income 2025: $252,1422025

Highlighted filing

2025

Revenue$5,830,139
Expenses$5,577,997
Net Income$252,142

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.94$2.95$5.83$5.58$0.25
2024Summary only. Only limited summary data is available for this year.$3.90$1.21$2.69$5.97$5.86$0.11
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$1.40$2.59$5.26$5.56$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$2.11$2.89$4.78$4.76$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.09$1.23$2.87$6.00$5.31$0.68
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.22$2.04$2.18$4.58$4.70$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$1.38$2.31$4.57$4.47$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$1.51$2.20$4.43$4.42$0.01
2017Summary only. Only limited summary data is available for this year.$3.81$1.61$2.19$4.68$4.47$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$1.67$1.98$4.47$4.24$0.24
2015Detailed filing. Detailed filing data is available for this year.$3.53$1.78$1.75$4.19$4.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.56$1.84$1.72$4.49$4.36$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$1.50$1.58$4.08
2012Summary only. Only limited summary data is available for this year.$2.85$1.50$1.35$4.21$3.86$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$1.50$1.00$4.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 3, 2025
Return Version
2024v5.0
Gross Receipts
$5,836,064
Mission and Program Overview

Mission

Treat chemical dependency and mental illness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,062,655$1,979,765▼ $82,890
Cash and Non-Interest-Bearing Accounts$1,556,508$1,395,653▼ $160,855
Accounts Receivable$121,600$353,128▲ $231,528
Prepaid Expenses and Deferred Charges$17,646$34,025▲ $16,379
Total Assets$3,902,251$3,885,229▼ $17,022
Other Assets Total$143,842$122,658▼ $21,184
Liabilities
Mortgage Notes Payable Secured by Investment Property$787,334$566,424▼ $220,910
Accounts Payable and Accrued Expenses$276,810$244,932▼ $31,878
Other Liabilities$145,615$124,133▼ $21,482
Total Liabilities$1,209,759$935,489▼ $274,270
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,692,492$2,949,740▲ $257,248
Total Net Assets Fund Balance$2,692,492$2,949,740▲ $257,248
Total Liabilities and Net Assets / Fund Balance$3,902,251$3,885,229▼ $17,022

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,682,230$2,157,143$3,839,373
Equipment$109,089$774,921$884,010
Land$188,446-$188,446
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Belinda GraveCEOFT$113,940$9,162$123,102
Kelly McdermottNurse PractiFT$112,971$4,781$117,752
Kim SmithDeputy DirecFT$94,039$16,119$110,158
Melissa HoferFinance/hr DFT$91,711$4,749$96,460

Board Members and Trustees

NameTitle
Joel NelsonPresident
Amy GoergenDirector
Blake WillmanDirector
Brittany WalmandDirector
Kristy HubbardDirector
Mary LearyDirector
Sierra ChapinDirector
Bryan SmithSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$38,710
Program Service Revenue
$5,767,731
Investment Income
$4,679
Other Revenue
$19,019
All Other Contributions
$32,607
Change in Net Assets
$252,142

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,836,064
Revenue Not Reported on Financial Statements
$-5,925
Other Revenue Adjustments
$-5,925
Total Revenue per Audited Statements
$5,836,064
Total Revenue per Form 990
$5,830,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,242,805
Other Expenses$1,335,192
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,493,318$677,631-$3,170,949
Occupancy$218,133$237,797-$455,930
Other Employee Benefits$307,603$118,583-$426,186
Current Officers, Directors, Trustees, and Key Employees$299,690--$299,690
Payroll Taxes$178,036$73,634-$251,670
Depreciation Depletion$23,436$99,602-$123,038
Pension Plan Contributions$58,958$35,352-$94,310
Travel$7,226$53,230-$60,456
Other Expenses$10,356$27,095-$37,451
All Other Expenses$13,427--$13,427
Total Functional Expenses$4,067,758$1,510,239$0$5,577,997

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,583,922
Total Expenses per Audited Statements$5,583,922
Total Expenses per Form 990$5,577,997
Expenses Not Reported on Financial Statements$-5,925
Other Expense Adjustments$-5,925
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,829
Fundraising Direct Expenses$5,925
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$24,829$24,829$5,925$18,904
Total Events$24,829$24,829$5,925$18,904
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leases$122,658
Tenant Security Deposits$1,475
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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

Management will review and approve a draft copy of the 990 before it is filed with the irs.

Form 990, Page 6, Part VI, Line 12C

Community counseling services will have conflict of interest forms updated annually by each board member. The board and staff will review and disclose to the board any possible conflicts annually.

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

Policy for determining compensation for top management: in order to attract and retain top talent, community counseling services strives to provide competitive compensation for top management. Ccs utilizes the compensation and benefits survey, an annual salary survey from the south dakota council of mental health centers, to compare statewide cash compensation ranges based on position, industry, location, organization size, and executive responsibility level.

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

In order to attract and retain top talent, community counseling services strives to provide competitive compensation for top management. Ccs utilizes the compensation and benefits survey, an annual salary survey from the south dakota council of mental health centers, to compare statewide cash compensation ranges based on position, industry, location, organization size, and executive responsibility level.

Form 990, Page 6, Part VI, Line 19

Available to be mailed upon request

Filing and Contact Details

Filer

Filer Name
Community Counseling Services
EIN
46-0272193
Phone
6053528596
Address
357 KANSAS AVE SE, HURON, SD 57350

Signing Officer

Name
Belinda Grave
Title
CEO
Phone
6053528596
Signed
2025-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Belinda Grave
Formed
1960
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
8
Employees
87
Volunteers
11

Preparer

Firm
Elo Prof LLC
Address
PO BOX 951, HURON, SD 57350
Preparer
Jamie a Eldeen CPA
Phone
6053528573
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraiser expenses 5,925 fundraiser expenses -5,925

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Fundraiser expenses -5,925

Schedule D, Page 4, Part XII, Line 4B

Fundraiser expenses -5,925

Raw XML AppendixShowing 400 of 475 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISER EXPENSES -5,925
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISER EXPENSES -5,925
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT WILL REVIEW AND APPROVE A DRAFT COPY OF THE 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMMUNITY COUNSELING SERVICES WILL HAVE CONFLICT OF INTEREST FORMS UPDATED ANNUALLY BY EACH BOARD MEMBER. THE BOARD AND STAFF WILL REVIEW AND DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICY FOR DETERMINING COMPENSATION FOR TOP MANAGEMENT: IN ORDER TO ATTRACT AND RETAIN TOP TALENT, COMMUNITY COUNSELING SERVICES STRIVES TO PROVIDE COMPETITIVE COMPENSATION FOR TOP MANAGEMENT. CCS UTILIZES THE COMPENSATION AND BENEFITS SURVEY, AN ANNUAL SALARY SURVEY FROM THE SOUTH DAKOTA COUNCIL OF MENTAL HEALTH CENTERS, TO COMPARE STATEWIDE CASH COMPENSATION RANGES BASED ON POSITION, INDUSTRY, LOCATION, ORGANIZATION SIZE, AND EXECUTIVE RESPONSIBILITY LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ORDER TO ATTRACT AND RETAIN TOP TALENT, COMMUNITY COUNSELING SERVICES STRIVES TO PROVIDE COMPETITIVE COMPENSATION FOR TOP MANAGEMENT. CCS UTILIZES THE COMPENSATION AND BENEFITS SURVEY, AN ANNUAL SALARY SURVEY FROM THE SOUTH DAKOTA COUNCIL OF MENTAL HEALTH CENTERS, TO COMPARE STATEWIDE CASH COMPENSATION RANGES BASED ON POSITION, INDUSTRY, LOCATION, ORGANIZATION SIZE, AND EXECUTIVE RESPONSIBILITY LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE TO BE MAILED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUNDRAISER EXPENSES 5,925 FUNDRAISER EXPENSES -5,925
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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