Civic Intelligence

East Central Mh & CD Center Inc

EIN 46-0277475 • 501(c)3 • Brookings, SD

Profile

The organization provides mental health, chemical dependency, and gambling addiction services and treatment to its patients.

211 4th StreetBrookings, SD 57006

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.10x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

87th percentile

44%

Higher net margin than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

93%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

83rd percentile

52%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$4,211,081

Up $3,080,629 (+273%) from 2022

Liabilities

Up

$439,038

Up $142,084 (+48%) from 2022

Net Assets

Up

$3,772,043

Up $2,938,545 (+353%) from 2022

Revenue

Up

$3,954,142

Up $2,236,254 (+130%) from 2022

Expenses

Up

$2,195,528

Up $748,891 (+52%) from 2022

Net Income

Up

$1,758,614

Up $1,487,363 (+548%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $183,043Liabilities 2010: $159,298Net Assets 2010: $23,7452010Assets 2011: $136,698Liabilities 2011: $197,459Net Assets 2011: -$60,7612011Assets 2012: $96,780Liabilities 2012: $227,108Net Assets 2012: -$130,3282012Assets 2013: $95,946Liabilities 2013: $101,958Net Assets 2013: -$6,0122013Assets 2014: $105,134Liabilities 2014: $124,066Net Assets 2014: -$18,9322014Assets 2016: $131,249Liabilities 2016: $140,127Net Assets 2016: -$8,8782016Assets 2017: $84,543Liabilities 2017: $107,532Net Assets 2017: -$22,9892017Assets 2018: $181,751Liabilities 2018: $130,751Net Assets 2018: $51,0002018Assets 2020: $457,053Liabilities 2020: $262,132Net Assets 2020: $194,9212020Assets 2022: $1,130,452Liabilities 2022: $296,954Net Assets 2022: $833,4982022Assets 2024: $4,211,081Liabilities 2024: $439,038Net Assets 2024: $3,772,0432024

Highlighted filing

2024

Assets$4,211,081
Liabilities$439,038
Net Assets$3,772,043

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $866,3422010Expenses 2011: $878,5272011Expenses 2012: $862,8922012Revenue 2013: $967,600Expenses 2013: $843,284Net Income 2013: $124,3162013Revenue 2014: $794,861Expenses 2014: $807,781Net Income 2014: -$12,9202014Revenue 2016: $902,313Expenses 2016: $852,899Net Income 2016: $49,4142016Revenue 2017: $843,710Expenses 2017: $857,821Net Income 2017: -$14,1112017Revenue 2018: $788,929Expenses 2018: $714,940Net Income 2018: $73,9892018Revenue 2020: $1,169,326Expenses 2020: $1,132,839Net Income 2020: $36,4872020Revenue 2022: $1,717,888Expenses 2022: $1,446,637Net Income 2022: $271,2512022Revenue 2024: $3,954,142Expenses 2024: $2,195,528Net Income 2024: $1,758,6142024

Highlighted filing

2024

Revenue$3,954,142
Expenses$2,195,528
Net Income$1,758,614

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$4,177,952
Mission and Program Overview

Mission

The organization provides mental health, chemical dependency, and gambling addiction services and treatment to its patients.

The organization provides behavioral health, chemical dependency and gambling addiction services and treatment to its patients.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$1,442,167-
Savings and Temporary Cash Investments$1,350,384$1,387,193▲ $36,809
Cash and Non-Interest-Bearing Accounts$386,583$732,787▲ $346,204
Accounts Receivable$144,464$165,799▲ $21,335
Land, Buildings, and Equipment, Net$103,339$88,115▼ $15,224
Prepaid Expenses and Deferred Charges$12,227$12,227→ $0
Total Assets$2,347,483$4,211,081▲ $1,863,598
Other Assets Total$350,486$382,793▲ $32,307
Liabilities
Accounts Payable and Accrued Expenses$146,768$158,333▲ $11,565
Other Liabilities$21,846$116,237▲ $94,391
Deferred Revenue$100,000$112,500▲ $12,500
Mortgage Notes Payable Secured by Investment Property$65,440$51,968▼ $13,472
Total Liabilities$334,054$439,038▲ $104,984
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,013,429$1,939,026▼ $74,403
Net Assets With Donor Restrictions-$1,833,017-
Total Net Assets Fund Balance$2,013,429$3,772,043▲ $1,758,614
Total Liabilities and Net Assets / Fund Balance$2,347,483$4,211,081▲ $1,863,598

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$50,598$165,313$215,911
Leasehold Improvements$37,517$32,632$70,149
Other Assets Org$10,549--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carla GatzkePresident
Daniel BielfeldtDirector
Kayla HannemannDirector
Lynne ThompsonDirector
Marc SerretDirector
Matt JohnsonDirector
Mike BartleyDirector
Rick LeeDirector
Ed WeningerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,290,803
Program Service Revenue
$1,876,925
Investment Income
$-213,586
Other Revenue
$0
All Other Contributions
$1,841,947
Change in Net Assets
$1,758,614

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,162,875
Revenue Not Reported on Financial Statements
$-208,733
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-208,733
Total Revenue per Audited Statements
$4,162,875
Total Revenue per Form 990
$3,954,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,638,101
Other Expenses$557,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,194,211$249,664-$1,443,875
Payroll Taxes$79,643$30,973-$110,616
All Other Expenses$60,045$37,997-$98,042
Occupancy$52,620$20,463-$73,083
Other Employee Benefits$53,329$11,184-$64,513
Depreciation Depletion$26,916$10,467-$37,383
Other Expenses$17,812$10,640-$28,452
Advertising$17,145$6,598-$23,743
Pension Plan Contributions$13,750$5,347-$19,097
Conferences and Meetings$11,917$828-$12,745
Fees for Services Accounting$4,768$1,855-$6,623
Travel$1,059--$1,059
Total Functional Expenses$1,774,558$420,970$0$2,195,528

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,195,528
Total Expenses per Audited Statements$2,195,528
Total Expenses per Form 990$2,195,528
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$105,688
Liability for Assets Held in Agency$10,549
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

Provided to the board president, who reviews the return with board members for approval prior to filing.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
East Central Mh & Cd Center Inc
EIN
46-0277475
Phone
6056972850
Address
211 4TH STREET, BROOKINGS, SD 57006

Signing Officer

Name
Carla Gatzke
Title
President
Phone
6056972850
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carla Gatzke
Formed
1994
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
37
Volunteers
0

Preparer

Firm
Paceline Accounting Group Llp
Address
416 SOUTH SECOND AVENUE, SIOUX FALLS, SD 57104-6904
Preparer
Daniel Foley
Phone
6053312550
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of fixed assets other income

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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026676
IRS990/PYOtherExpensesAmt0430906
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01421369
IRS990/PYRevenuesLessExpensesAmt01179931
IRS990/PYSalariesCompEmpBnftPaidAmt01271906
IRS990/PYTotalExpensesAmt01702812
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02882743
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01758614
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01653115
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01350384
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01387193
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02290803
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01434698
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0377798
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0594417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0259842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04957558
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010224
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026676
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036900
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt06509371
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99260
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt04957558
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02290803
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01434698
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0377798
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0594417
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0259842
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04957558
IRS990ScheduleA/TotalSupportAmt04994458
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt050598
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0165313
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0215911
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02195528
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt037517
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032632
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt070149
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0266556
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1105688
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt210549
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ROU ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ASSETS HELD IN AGENCY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0105688
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110549
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LIABILITY FOR ASSETS HELD IN AGENCY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-208733
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-208733
IRS990ScheduleD/RevenueSubtotalAmt04162875
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOSS ON DISPOSAL OF FIXED ASSETS OTHER INCOME
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt088115
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0382793
IRS990ScheduleD/TotalExpensesPerForm990Amt02195528
IRS990ScheduleD/TotalLiabilityAmt0116237
IRS990ScheduleD/TotalRevenuePerForm990Amt03954142
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04162875
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02195528
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED TO THE BOARD PRESIDENT, WHO REVIEWS THE RETURN WITH BOARD MEMBERS FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02347483
IRS990/TotalAssetsEOYAmt04211081
IRS990/TotalAssetsGrp/BOYAmt02347483
IRS990/TotalAssetsGrp/EOYAmt04211081
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02290803
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0420970
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01774558
IRS990/TotalFunctionalExpensesGrp/TotalAmt02195528
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0334054
IRS990/TotalLiabilitiesEOYAmt0439038
IRS990/TotalLiabilitiesGrp/BOYAmt0334054
IRS990/TotalLiabilitiesGrp/EOYAmt0439038
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02013429
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03772043
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01774558
IRS990/TotalProgramServiceRevenueAmt01876925
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt010224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01653115
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03954142
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02347483
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04211081
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01059
IRS990/TravelGrp/TotalAmt01059
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0211 4TH ST
IRS990/USAddress/CityNm0BROOKINGS
IRS990/USAddress/StateAbbreviationCd0SD

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