Civic Intelligence

Dakota Institute for Business And

EIN 85-3597965 • 501(c)3 • Sioux Falls, SD

Profile

Our mission is to support the long-term growth and prosperity of South Dakota and the Northern Great Plains by providing decision-makers in all fields with insights based on the best-available data and strong analytics to inform their strategic decision-making.

100 S Spring Ave Ste 205Sioux Falls, SD 57104

www.dakotainstitute.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-8.5%

Higher net margin than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$165,698

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 62.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-46%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$28,038

Down $23,972 (-46%) from 2023

Liabilities

Down

$6,294

Down $1,608 (-20%) from 2023

Net Assets

Down

$21,744

Down $22,364 (-51%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin32nd percentile

Revenue

Up

$264,305

Up $36,871 (+16%) from 2023

Expenses

Down

$286,669

Down $18,485 (-6.1%) from 2023

Net Income

Up

-$22,364

Up $55,356 (+71%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$150K$100K$50K$0Assets 2021: $9,725Liabilities 2021: $0Net Assets 2021: $9,7252021Assets 2022: $126,304Liabilities 2022: $4,476Net Assets 2022: $121,8282022Assets 2023: $52,010Liabilities 2023: $7,902Net Assets 2023: $44,1082023Assets 2024: $28,038Liabilities 2024: $6,294Net Assets 2024: $21,7442024

Highlighted filing

2024

Assets$28,038
Liabilities$6,294
Net Assets$21,744
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2021: $13,294Expenses 2021: $3,569Net Income 2021: $9,7252021Revenue 2022: $296,258Expenses 2022: $191,401Net Income 2022: $104,8572022Revenue 2023: $227,434Expenses 2023: $305,154Net Income 2023: -$77,7202023Revenue 2024: $264,305Expenses 2024: $286,669Net Income 2024: -$22,3642024

Highlighted filing

2024

Revenue$264,305
Expenses$286,669
Net Income-$22,364
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,038
Liabilities
$6,294
Net assets
$21,744
Revenue
$264,305
Expenses
$286,669
Net income
-$22,364
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.28$0.06$0.22$2.64$2.87$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.52$0.08$0.44$2.27$3.05$0.78
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.04$1.22$2.96$1.91$1.05
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.13$0.04$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$264,305
Mission and Program Overview

Mission

Our mission is to support the long-term growth and prosperity of South Dakota and the Northern Great Plains by providing decision-makers in all fields with insights based on the best-available data and strong analytics to inform their strategic decision-making.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,606$15,727▼ $5,879
Accounts Receivable$23,879$8,496▼ $15,383
Land, Buildings, and Equipment, Net$6,215$3,815▼ $2,400
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$51,700$28,038▼ $23,662
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,591$6,294▼ $1,297
Other Liabilities$1--
Total Liabilities$7,592$6,294▼ $1,298
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$44,108$21,744▼ $22,364
Total Net Assets Fund Balance$44,108$21,744▼ $22,364
Total Liabilities and Net Assets / Fund Balance$51,700$28,038▼ $23,662

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,815$5,435$9,250
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael J McEntafferCEOFT$154,025$11,673$165,698

Board Members and Trustees

NameTitle
Van FishbackChairman
Rob OliverVice President
Michael BenderDirector
David ChicoineSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$104,934
Program Service Revenue
$158,290
Investment Income
$1,081
Other Revenue
$0
All Other Contributions
$104,934
Change in Net Assets
$-22,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,493
Other Expenses$88,176
Total Fundraising Expense$8,839
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$120,140$22,526$7,509$150,175
Fees for Services Other$21,624--$21,624
Other Salaries and Wages$20,200--$20,200
Payroll Taxes$10,650$1,709$571$12,930
Other Employee Benefits$8,580$1,609$536$10,725
Occupancy-$6,859-$6,859
Fees for Services Accounting-$6,325-$6,325
Travel-$5,310-$5,310
Pension Plan Contributions$3,570$670$223$4,463
Insurance-$3,046-$3,046
Depreciation Depletion-$2,400-$2,400
Other Expenses$5,000$1,897-$1,897
Conferences and Meetings-$925-$925
Fees for Services Legal-$637-$637
Interest-$180-$180
Total Functional Expenses$223,737$54,093$8,839$286,669
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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

“A copy of the 990 is provided to the governing body before filing.”

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

“The conflict of interest policy covers all officers, directors, and staff. Potential conflicts are taken to the President, who will bring the conflict to the Board. The Board will determine if an actual conflict exists. If a conflict is deemed to exist, the person with the conflict will be recused from voting on the issue.”

Form 990, Part VI, Section B, Line 15A

“The Board of Directors uses comparability data to determine compensation for the President. Compensation was reviewed and approved in 2024.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Dakota Institute for Business and Econom
EIN
85-3597965
Phone
6052800874
Address
100 S SPRING AVE STE 205, SIOUX FALLS, SD 57104

Signing Officer

Name
Michael J McEntaffer
Title
CEO
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
2020
Legal Domicile
Sd
Voting Board Members
4
Independent Board Members
4
Employees
2

Preparer

Firm
Horner Business Solutions
Address
27098 Saddlerock Place, Harrisburg, SD 57032
Preparer
Christina Van Riper
Phone
6053662918
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0104934
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0111599
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0273152
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt011000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0500685
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01081
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0653
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03206
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04940
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0158290
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0136248
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt019900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0314438
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01081
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0653
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03206
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04940
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0364438
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt054934
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0111599
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0273152
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt011000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0450685
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0263224
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0247847
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0293052
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt011000
IRS990ScheduleA/Total509Grp/TotalAmt0815123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0264305
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0248500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0296258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt011000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0820063
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03815
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05435
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09250
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03815
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0154025
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04463
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt07210
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Michael J McEntaffer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0165698
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 is provided to the governing body before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy covers all officers, directors, and staff. Potential conflicts are taken to the President, who will bring the conflict to the Board. The Board will determine if an actual conflict exists. If a conflict is deemed to exist, the person with the conflict will be recused from voting on the issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors uses comparability data to determine compensation for the President. Compensation was reviewed and approved in 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt051700
IRS990/TotalAssetsEOYAmt028038
IRS990/TotalAssetsGrp/BOYAmt051700
IRS990/TotalAssetsGrp/EOYAmt028038
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0104934
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08839
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0223737
IRS990/TotalFunctionalExpensesGrp/TotalAmt0286669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07592
IRS990/TotalLiabilitiesEOYAmt06294
IRS990/TotalLiabilitiesGrp/BOYAmt07592
IRS990/TotalLiabilitiesGrp/EOYAmt06294
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt044108
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021744
IRS990/TotalOtherCompensationAmt04463
IRS990/TotalProgramServiceExpensesAmt0223737
IRS990/TotalProgramServiceRevenueAmt0158290
IRS990/TotalReportableCompFromOrgAmt0161235
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0159371
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0264305
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt051700
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt028038
IRS990/TravelGrp/ManagementAndGeneralAmt05310
IRS990/TravelGrp/TotalAmt05310
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 S SPRING AVE STE 205
IRS990/USAddress/CityNm0SIOUX FALLS

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