2024-10-18T12:17:43+00:00 2023-12-31 990 2023-01-01 460227218 RAPID CITY Y M C A RAPI 6057189622 815 Kansas City Street Rapid City SD 57701 Wade Pavlicek CFO 6057189622 2024-10-18 true 2023 2024-10-15 13:58:12Z YMCA of Rapid City Keiz Larson 815 Kansas City Street Rapid City SD 57701 9572364 false X www.rcymca.org X 1949 SD TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 15 15 461 102 0 0 3704671 2104263 6022155 6753984 -208026 217301 352084 360008 9870884 9435556 0 0 0 0 6480258 6784594 0 0 233930 3478033 3252264 9958291 10036858 -87407 -601302 17562841 16806895 779045 624403 16783796 16182492 THE MISSION OF THE YMCA OF RAPID CITY IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL false false 4857120 3751508 YOUTH DEVELOPMENT The YMCA of Rapid City nurtures the potential of every child and teen in our care. This area of operation encompasses over 50% of the annual budget. The Y offers afterschool programs for students K-5, summer day camp, early learning childcare, youth sports, safety around water programs and swimming lessons which strive to help youth grow socially, physically, and emotionally. In 2023, 7963 youth and teens participated in our programs. We operated 14 childcare sites and 8 of our school-age sites were offered in coordination with Rapid City Area Schools. Additionally, the YMCA operates teen programming including our Youth Institute digital media for teens and a teen center. All childcare and afterschool programs are fully licensed with the SD Department of Social Services. The YMCA strives to create an environment where parents, staff, and volunteers work together in helping all children grow up healthy, happy, and strong. To ensure the Y is equitable and open to all, scholarships are available for all YMCA youth programs. In addition to educational development, the Y provides opportunities for character development, mental health education, leadership and physical/sports activities that support the whole child. 2291098 2642794 HEALTHY LIVING The YMCA of Rapid City fosters a culture of healthy living within the Black Hills communities it serves, including Box Elder, Custer, Edgemont, and Rapid City. The Y provides access to high-quality fitness equipment, group exercise classes, personalized training plans, outdoor community wellness events, group hiking excursions, and social engagement for all ages that bring people together to stay active and healthy. In total, the Y was able to positively impact the lives of 18,266 individuals throughout 2023. 1898208 513287 SOCIAL RESPONSIBILITY The YMCA of Rapid City is committed to giving back and supporting the most vulnerable in the community and has been doing so for 75 years. The Y is committed to advancing equity in the local community through programs like Jump Start child care which provides early learning to children aged 0-5 whose parents are working to complete their high school education or who are seeking to break out of homelessness, addiction, or poverty through one of our partner programs. Currently, 1 in 4 children enrolled in Y after school programs and 1 in 3 children in summer day camp are receiving subsidized care or scholarships, whether from Federal, State, or local funding sources. Committed to addressing local needs, the Y regularly adapts programs to community needs such as providing daily food security for adults aged 60, as well as ensuring inclusivity, a sense of belonging and support for individuals and families, regardless of background or socioeconomic status. 9046426 true true false false false false false false true true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 7 0 true 461 true false false false false false false false false false false false false X 15 15 false false false false true true false true true false true true true true true true true true true false false X X X YMCA of Rapid City 6057189622 815 Kansas City Street Rapid City SD 57701 Austin Willuweit Treasurer 2.0 X X 0 0 0 Lynn Kendall Vice President 2.0 X X 0 0 0 Peter Schmid Board President 2.0 X X 0 0 0 Stacey Nelson Secretary 2.0 X X 0 0 0 Brad Lee Director 1.0 X 0 0 0 Erik Keller Director 1.0 X 0 0 0 Gary Kuhl Director 1.0 X 0 0 0 Heather Bindel Director 1.0 X 0 0 0 Kathi Nelsen Director 1.0 X 0 0 0 Matt Gross Director 1.0 X 0 0 0 Pauline Kelley Director 1.0 X 0 0 0 Rachael Woodhead Director 1.0 X 0 0 0 Steve Burgess Director 1.0 X 0 0 0 Thomas Collins Director 1.0 X 0 0 0 Tom Weaver Director 1.0 X 0 0 0 Keiz Larson CEO 50.0 X 133420 0 16010 Mike Gulick Regional Alliance Director 50.0 X 143672 0 18157 277092 0 34167 2 false true false BLACK HILLS ROOFING CO INC 1840 Samco Rd Rapid City SD 57702 ROOFING REPAIRS 465260 0 0 0 0 0 1000517 1103746 0 2104263 Youth Development 813410 3751508 3751508 Healthy Living 813410 2489189 2489189 Social Responsibility 813410 513287 513287 0 0 0 0 6753984 221219 0 0 221219 0 0 0 0 0 0 0 0 17150 0 0 0 17150 0 17150 17150 0 0 0 0 0 3918 0 -3918 -3918 -3918 0 0 89854 89854 74380 15474 15474 0 0 0 0 0 0 198883 58510 140373 140373 Insurance Proceeds 813410 187011 0 0 187011 0 0 0 0 0 0 0 0 0 0 0 0 187011 9435556 6907589 0 423704 0 0 0 0 0 0 0 0 161829 0 161829 0 0 0 0 0 5440984 5125753 220066 95165 311098 268932 36332 5834 455001 392434 54065 8502 415682 379187 29215 7280 0 0 0 0 0 0 0 0 89116 0 89116 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 253425 215148 36382 1895 251911 214074 16897 20940 0 0 0 0 586692 569091 17601 0 119511 101306 8130 10075 0 0 0 0 32471 27512 2215 2744 0 0 0 0 134492 67246 53797 13449 550908 534381 16527 0 0 0 0 0 Program supplies 756071 688025 0 68046 Equipment repairs & maintenance 477667 463337 14330 0 0 0 0 0 10036858 9046426 756502 233930 0 0 0 0 990444 186994 517301 348210 114869 100756 92705 95387 0 0 0 0 0 0 0 0 46072 48461 22410406 7984792 14475277 14425614 1249251 1376493 0 0 0 0 76922 224980 17562841 16806895 611022 450328 0 0 110704 94895 0 0 0 0 0 0 0 0 0 0 57319 79180 779045 624403 15088358 14495486 1695438 1687006 0 0 0 0 0 0 16783796 16182492 17562841 16806895 -601302 0 X false true X true true true X 2725593 4193033 4227604 3704671 2104263 16955164 5657986 4717347 5859982 6022155 6753984 29011454 178477 51968 53254 359766 198883 842348 0 0 0 0 0 0 0 0 0 0 0 0 8562056 8962348 10140840 10086592 9057130 46808966 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 46808966 128256 49346 1698 14307 11993 205600 0 0 0 0 0 0 128256 49346 1698 14307 11993 205600 0 0 0 0 0 0 0 0 0 0 0 0 8690312 9011694 10142538 10100899 9069123 47014566 0.9956 0.9933 0 0.01 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1251722 3600 176665 53523 0 1378464 1490514 4760 -220533 0 23019 0 1251722 1367127 19276 168916 0 64805 0 1490514 1215127 2615 212760 0 53000 10375 1367127 1120968 6451 141284 0 42400 11176 1215127 0.79 0.21 0.0 false false 0 1467720 1467720 0 19023350 7135082 11888268 0 0 0 0 0 1919336 849710 1069626 0 0 0 0 14425614 Lease Liability 29180 Elevate Loan 50000 79180 X 9568446 0 0 0 132890 132890 9435556 0 0 0 9435556 10169748 132890 132890 10036858 0 0 0 10036858 Schedule D, Part XI, Line 2(d) COST OF GOODS SOLD NETTED AGAINST REVENUE Schedule D, Part XII, Line 2(d) COST OF GOODS NETTED AGAINST REVENUE Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED TO SUPPORT CURRENT AND FUTURE PROGRAMS WITH AN EMPHASIS ON YOUTH DEVELOPMENT OR CAPITAL IMPROVEMENTS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code. The YMCA is not liable for income taxes if it operates within the confines of its exempt status. However, the YMCA may be responsible for taxes on unrelated business activities. In the event of an examination of the income tax returns, the tax liability of the YMCA could be changed if taxing authorities make adjustments to the tax-exempt purpose of the YMCA, or if the taxing authorities determine activities are subject to unrelated business income. As of December 31, 2023, the YMCA had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The YMCA's income tax filings are subject to audit by various taxing authorities. The YMCA is no longer subject to federal and state income tax examination by taxing authorities for years before 2019. Management continually evaluates expiring statutes of limitation, audits, proposed settlements, changes in tax law and new authoritative rulings. The YMCA believes their estimates are appropriate based on current facts and circumstances. Interest and penalties assessed by income taxing authorities, if any, are included in interest expense. There were no penalties or interest assessed by taxing authorities during the year ended December 31, 2023. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of Goods Sold Netted Against Revenue - 58510 Fundraiser Supplies - 74380 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 58510 Fundraiser Supplies - 74380 X X X false false false false false false false false false Mike Gulick Regional Alliance Director 143672 0 0 0 0 0 18157 0 0 0 161829 0 0 0 Form 990, Part VI, Line 6 Classes of members or stockholders MEMBERSHIP IS OPEN TO ANYONE WITHOUT REGARD TO THE ABILITY TO PAY. LAST YEAR NEARLY ONE-THIRD OF MEMBERS BELONGED TO THE YMCA THROUGH FINANCIAL ASSISTANCE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body VOTING MEMBERS ARE ANYONE 18 YEARS OF AGE OR OLDER WHO HAVE BEEN A YMCA MEMBER FOR AT LEAST 30 DAYS. THEY HAVE THE RIGHT TO CAST ONE VOTE ON ANY ITEM OF BUSINESS AS DETERMINED BY THE BOARD OF DIRECTORS AND PROPERLY PRESENTED BEFORE THE MEMBERS FOR CONSIDERATION. MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTION OF INCOME OR ASSETS FROM THE ORGANIZATION. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS REVIEWED IN DETAIL BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND A LICENSED CPA. THE FORM WAS THEN E-MAILED TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW. FOLLOWING REVIEW BY THE FINANCE COMMITTEE, THE FORM 990 WAS PRESENTED FOR BOARD APPROVAL AT THE NEXT REGULARLY SCHEDULED BOARD MEETING PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE YMCA OF RAPID CITY ACTIVELY FOLLOWS THE FOLLOWING CONFLICT OF INTEREST POLICY STATEMENT. "ANNUALLY, THE CHIEF EXECUTIVE OFFICER SHALL SEND, OR CAUSE TO BE SENT, A COPY OF THIS POLICY, TOGETHER WITH AN EXPLANATION, AND A COPY OF A DISCLOSURE STATEMENT/QUESTIONNAIRE TO ALL BOARD MEMBERS AND OFFICERS WHO SHALL COMPLETE AND RETURN A COPY OF THE DISCLOSURE STATEMENT/QUESTIONNAIRE TO THE CHIEF EXECUTIVE OFFICER OR HIS/HER DESIGNEE. THE CHIEF EXECUTIVE OFFICER SHALL SUBMIT A CONFIDENTIAL REPORT TO THE YMCA BOARD CONCERNING ANY POTENTIAL CONFLICT OF INTEREST OF ANY BOARD MEMBER OR OFFICER TOGETHER WITH HIS/HER RECOMMENDATIONS CONCERNING THE SAME. THE CHIEF EXECUTIVE OFFICER SHALL ADMINISTER THIS POLICY, AND ANY DISPUTED ACTION OF THE CHIEF EXECUTIVE OFFICER WITH RESPECT TO THE POLICY SHALL BE RESOLVED BY THE BOARD. EACH NEW BOARD MEMBER AND OFFICER SHALL PARTICIPATE IN A SIMILAR PROCEDURE IMMEDIATELY UPON ASSUMPTION OF HIS OR HER RESPONSIBILITIES." Form 990, Part VI, Line 15a Process to establish compensation of top management official THE YMCA OF RAPID CITY BOARD APPROVES THE CHIEF EXECUTIVE OFFICER COMPENSATION PACKAGE AT A DULY SCHEDULED BOARD MEETING IN WHICH THERE ARE NO MEMBERS PRESENT WITH A CONFLICT OF INTEREST. THE EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF BOARD OFFICERS, PRESENTS DATA TO THE BOARD THAT INCLUDES COMPENSATION STUDIES FOR CEOS OF SIMILAR-SIZED YMCAS IN THE REGION. THE APPROVAL PROCEEDINGS ARE DOCUMENTED ACCORDINGLY. THIS PROCESS WAS MOST RECENTLY COMPLETED IN DECEMBER 2023. Form 990, Part VI, Line 19 Required documents available to the public THE YMCA OF RAPID CITY MAKES AVAILABLE A COPY OF THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. THE REQUEST MUST BE MADE TO THE CHIEF EXECUTIVE OFFICER OR CHIEF FINANCE OFFICER, WHICH THEN PROVIDES THE DOCUMENTS REQUESTED. FORM 990, ANNUAL REPORT, AND ANNUAL AUDIT ARE ALSO PROVIDED ON THE YMCA OF RAPID CITY'S WEBSITE WWW.RCYMCA.ORG. FORM 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG. Number of Board Members Rachel Woodhead and Kathi Nelsen are representatives of the Custer and Edgemont YMCA branches respectively, and as such are voting members of the governing Board of Directors. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; AUDIT COMMITTEE THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR SELECTION OF AUDITOR AND REVIEW OF THE AUDIT. THIS PROCESS HAS NOT CHANGED OVER THE PRIOR YEARS.