Civic Intelligence

Passages Womens Transitional Living

EIN 80-0486496 • 501(c)3 • Rapid City, SD

Profile

Provide transitional housing and reentry program services to women returning from incarceration and homelessness.

PO Box 9614Rapid City, SD 57709

www.passagesliving.com

Siviq Scores

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

Liabilities / Assets

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.15x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

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

Top Officer Pay

50th percentile

$55,104

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

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

Asset Growth

43rd percentile

1.1%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,667,215

Up $17,411 (+1.1%) from 2023

Liabilities

Down

$74,170

Down $114,836 (-61%) from 2023

Net Assets

Up

$1,593,045

Up $132,247 (+9.1%) from 2023

Revenue

Up

$487,200

Up $80,579 (+20%) from 2023

Expenses

Up

$354,953

Up $7,892 (+2.3%) from 2023

Net Income

Up

$132,247

Up $72,687 (+122%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $35,247Liabilities 2014: $843Net Assets 2014: $34,4042014Assets 2015: $32,028Liabilities 2015: $13,773Net Assets 2015: $18,2552015Assets 2016: $78,745Liabilities 2016: $0Net Assets 2016: $78,7452016Assets 2017: $56,635Liabilities 2017: $1,440Net Assets 2017: $55,1952017Assets 2018: $208,121Liabilities 2018: $02018Assets 2019: $190,266Liabilities 2019: $02019Assets 2020: $968,967Liabilities 2020: $3,724Net Assets 2020: $965,2432020Assets 2021: $1,085,159Liabilities 2021: $10,145Net Assets 2021: $1,075,0142021Assets 2022: $1,683,465Liabilities 2022: $282,227Net Assets 2022: $1,401,2382022Assets 2023: $1,649,804Liabilities 2023: $189,006Net Assets 2023: $1,460,7982023Assets 2024: $1,667,215Liabilities 2024: $74,170Net Assets 2024: $1,593,0452024

Highlighted filing

2024

Assets$1,667,215
Liabilities$74,170
Net Assets$1,593,045

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $78,829Expenses 2014: $54,394Net Income 2014: $24,4352014Revenue 2015: $90,669Expenses 2015: $100,446Net Income 2015: -$9,7772015Revenue 2016: $151,368Expenses 2016: $90,878Net Income 2016: $60,4902016Revenue 2017: $89,323Expenses 2017: $112,873Net Income 2017: -$23,5502017Revenue 2018: $162,980Expenses 2018: $103,629Net Income 2018: $59,3512018Revenue 2019: $145,495Expenses 2019: $101,629Net Income 2019: $43,8662019Revenue 2020: $791,093Expenses 2020: $108,869Net Income 2020: $682,2242020Revenue 2021: $210,641Expenses 2021: $101,870Net Income 2021: $108,7712021Revenue 2022: $609,640Expenses 2022: $283,416Net Income 2022: $326,2242022Revenue 2023: $406,621Expenses 2023: $347,061Net Income 2023: $59,5602023Revenue 2024: $487,200Expenses 2024: $354,953Net Income 2024: $132,2472024

Highlighted filing

2024

Revenue$487,200
Expenses$354,953
Net Income$132,247

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$488,120
Mission and Program Overview

Mission

To guide and support women through a transformational process for positive sustainable life-change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,480,174$1,433,289▼ $46,885
Savings and Temporary Cash Investments$137,220$198,109▲ $60,889
Cash and Non-Interest-Bearing Accounts$32,410$35,817▲ $3,407
Total Assets$1,649,804$1,667,215▲ $17,411
Liabilities
Mortgage Notes Payable Secured by Investment Property$189,006$74,170▼ $114,836
Total Liabilities$189,006$74,170▼ $114,836
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,286,518$1,285,029▼ $1,489
Net Assets Without Donor Restrictions$174,280$308,016▲ $133,736
Total Net Assets Fund Balance$1,460,798$1,593,045▲ $132,247
Total Liabilities and Net Assets / Fund Balance$1,649,804$1,667,215▲ $17,411

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,253,394$129,162$1,382,556
Land$146,363-$146,363
Equipment$33,532$22,337$55,869
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie TimmExecutive DirectorFT$55,104$55,104

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$459,774
Program Service Revenue
$24,901
Investment Income
$3,214
Other Revenue
$-689
All Other Contributions
$221,399
Change in Net Assets
$132,247

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$29,608Replacement Cost
Food Inventory8$5,910Replacement Cost
Books and Publications-$597Replacement Cost
Total Noncash Contributions8$36,115-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$184,565
Salaries, Compensation, and Employee Benefits$166,388
Total Fundraising Expense$7,202
Professional Fundraising Fees$4,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,610$6,000-$98,610
Depreciation Depletion$59,787$1,538-$61,325
Current Officers, Directors, Trustees, and Key Employees$42,014$11,204$2,801$56,019
Other Expenses$53,227--$53,227
Occupancy$26,854$691-$27,545
Insurance$13,281$1,311$75$14,667
Interest$11,701$301-$12,002
Payroll Taxes$10,238$1,308$213$11,759
Office Expenses$4,497$378$14$4,889
Fees for Services Professional Fundraising--$4,000$4,000
Fees for Services Accounting-$3,500-$3,500
Travel$3,289--$3,289
Fees for Services Other-$1,899-$1,899
Information Technology$1,454-$99$1,553
Fees for Services Management-$460-$460
Advertising$209--$209
Total Functional Expenses$319,161$28,590$7,202$354,953
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$4,000
Fundraising Direct Expenses$920
Fundraising Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pies Plus$119,005-$920-
Total Events$119,005-$920$-920
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

The executive director and president will review the 990 before it is filed.

Form 990, Part VI, Section B, Line 12C

Members are asked to declare conflicts of interest at the beginning of each board meeting. Any members with a conflict of interest leave the meeting while the matter is discussed and voted on.

Form 990, Part VI, Section C, Line 19

Organizational documents made available upon request.

Filing and Contact Details

Filer

Filer Name
PASSAGES WOMEN'S TRANSITIONAL LIVING INC
EIN
80-0486496
Phone
6057910273
Address
PO BOX 9614, RAPID CITY, SD 57709

Signing Officer

Name
Dennis Kaemingk
Title
Treasurer
Phone
6057910273
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Watson
Formed
2008
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
6

Preparer

Firm
Casey Peterson Ltd
Address
909 ST JOSEPH ST STE 101, RAPID CITY, SD 57701
Preparer
Kevin R Eggebraaten CPA
Phone
6053481930
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03627
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06824
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05528
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt056925
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03214
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0787
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0884
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01896
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0744
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07525
IRS990ScheduleA/InvestmentIncomeCYPct00.00300
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99700
IRS990ScheduleA/PublicSupportPY509Pct00.99790
IRS990ScheduleA/PublicSupportTotal509Amt02504628
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0484906
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0410541
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0609623
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0209161
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0790397
IRS990ScheduleA/Total509Grp/TotalAmt02504628
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0488120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0411328
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0610507
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0211057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0791141
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02512153
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/BuildingsGrp/BookValueAmt01253394
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0129162
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01382556
IRS990ScheduleD/EquipmentGrp/BookValueAmt033532
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055869
IRS990ScheduleD/LandGrp/BookValueAmt0146363
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0146363
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01433289
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0119005
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0119005
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0920
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PIES PLUS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0119005
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0119005
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-920
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0920
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0920
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0REPLACEMENT COST
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt0597
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0REPLACEMENT COST
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt029608
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt08
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0REPLACEMENT COST
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt05910
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND PRESIDENT WILL REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE ASKED TO DECLARE CONFLICTS OF INTEREST AT THE BEGINNING OF EACH BOARD MEETING. ANY MEMBERS WITH A CONFLICT OF INTEREST LEAVE THE MEETING WHILE THE MATTER IS DISCUSSED AND VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONAL DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 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/TotalAssetsBOYAmt01649804
IRS990/TotalAssetsEOYAmt01667215
IRS990/TotalAssetsGrp/BOYAmt01649804
IRS990/TotalAssetsGrp/EOYAmt01667215
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0459774
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07202
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028590
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0319161
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354953
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0189006
IRS990/TotalLiabilitiesEOYAmt074170
IRS990/TotalLiabilitiesGrp/BOYAmt0189006
IRS990/TotalLiabilitiesGrp/EOYAmt074170
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01460798
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01593045
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0319161
IRS990/TotalProgramServiceRevenueAmt024901
IRS990/TotalReportableCompFromOrgAmt055104
IRS990/TotalRevenueGrp/ExclusionAmt02294
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025132
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0487200
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01649804
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01667215
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03289
IRS990/TravelGrp/TotalAmt03289
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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