2025-06-03T15:34:31+00:00 2024-08-31 450250958 Eide Bailly LLP 200 East 10th St PO Box 5125 Sioux Falls SD 571175125 990 2023-09-01 460225021 YOUNG MEN'S CHRISTIAN ASSOCIATION YOUN 6053363190 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 571046314 James Oppenheimer President/CEO 6053363190 2025-06-03 true true Laurie Hanson P00851848 6053391999 2025-06-03 2023 2025-03-06 01:10:19Z James Oppenheimer 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 571046314 5387688 false X WWW.SIOUXFALLSYMCA.ORG X 1919 SD To serve all people and to help them reach their God-given potential through the development of spirit, mind and body 26 26 263 350 0 0 2706186 1491310 2336611 3685256 21285 125178 -45834 16006 5018248 5317750 0 5000 0 0 1281825 2936238 0 0 84709 1370035 2217908 2651860 5159146 2366388 158604 7732161 7764935 967936 824542 6764225 6940393 X The mission of the Sioux Falls Young Men's Christian Association is to advance the cause of strengthening the community through youth development, healthy living and social responsibility. false false 3930206 2981415 Youth Development - The Association is committed to nurturing the potential of every child and teen. The Association believes all kids have great potential and deserve the opportunity to discover who they are and what they can achieve. That's why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. The Association's programs, such as summer camp, youth sports and school enrichment, offer a range of experiences that enrich cognitive, social, physical and emotional growth. Expenses include subsidies and direct financial assistance that make participation possible for more than 6,000 young people. 389569 5000 710258 Healthy Living - The Association is committed to improving America's health and well-being, community by community. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, 10,000 people in the Association's community are receiving the support, guidance and resources they need to achieve greater health in spirit, mind and body. This is particularly important as our nation struggles with chronic disease and obesity, families wrestle with work/life balance and individuals search for personal fulfillment. SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 130 YEARS. Y PROGRAMS, SUCH AS OUR TOGETHERHOOD PROGRAM, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN FY 2024, WE ENGAGED 4,500 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS. Housing - The Association believes in giving back and supporting our neighbors. The Housing programs operate low-income housing complexes for persons of low to moderate income. 4319775 true true false false false false false false true true false true false false true true false false false false false false false true false false false false false false false false true false false false false false false false false true true true false false false true 3 0 true 263 true false false false false false true true false false false false false false X 26 26 false false false false false false false true true false false false true true true true true true false true false SD X X James Oppenheimer 6053363190 220 S Minnesota Avenue Sioux Falls SD 571046314 Anshu Chandra Chairman 1.0 0.5 X X 0 0 0 Derik Budig Vice Chairman until 12-23 1.0 0.5 X X 0 0 0 Jason Appel Chairman 1.0 0.5 X X 0 0 0 John Archer Secretary until 12-23/Director 1.0 0.5 X X 0 0 0 Jon Knutson Director until 12-23/Treasurer 1.0 0.5 X X 0 0 0 Kristi Laber Director until 12-23/Secretary 1.0 0.5 X X 0 0 0 Zach Neugebauer Director until 12-23/Vice Chairman 1.0 0.5 X X 0 0 0 Abbie Everist Director 1.0 0.0 X 0 0 0 Adam Walsh Director 1.0 0.0 X 0 0 0 Ashley Burwell Director starting 1-24 1.0 0.0 X 0 0 0 Barry Hoogland Director starting 1-24 1.0 0.0 X 0 0 0 Brian Cooper Director starting 1-24 1.0 0.0 X 0 0 0 Brian Moberly Director until 12-23 1.0 0.0 X 0 0 0 Camille Lewis Director 1.0 0.0 X 0 0 0 Chuck Nelson Director 1.0 0.0 X 0 0 0 Dave Mickelson Treasurer until 12-23/Director 1.0 0.0 X 0 0 0 Drew Reaves Director 1.0 0.0 X 0 0 0 Glen Herrick Director 1.0 0.0 X 0 0 0 Haley Samuelson Director until 12-23 1.0 0.0 X 0 0 0 Kathy Thorson Director starting 1-24 1.0 0.0 X 0 0 0 Keith Portner Director 1.0 0.0 X 0 0 0 Phil Rysdon Director 1.0 0.0 X 0 0 0 Ron Steffen Director 1.0 0.0 X 0 0 0 Ryan Burger Director 1.0 0.0 X 0 0 0 Ryan Noonan Director 1.0 0.0 X 0 0 0 Steve Lindquist Director 1.0 0.0 X 0 0 0 Tyler Haahr Director 1.0 0.0 X 0 0 0 Tyler Tordsen Director 1.0 0.0 X 0 0 0 Zach Dickson Director starting 1-24 1.0 0.0 X 0 0 0 Michael Murphy CEO 45.0 5.0 X 50000 0 3500 50000 0 3500 0 false false false 0 149750 0 77328 0 533545 730687 0 1491310 Youth Development 2974998 2974998 Healthy Living 710258 710258 Social Responsibility 0 0 0 0 0 0 3685256 99022 0 0 99022 0 0 0 0 0 0 0 0 10000 0 0 0 10000 0 10000 0 0 10000 0 26156 0 0 0 26156 26156 0 0 26156 31996 77328 32407 -411 0 -411 0 0 0 0 0 0 43948 37531 6417 6417 0 0 0 0 0 0 0 5317750 3691673 0 134767 2000 2000 3000 3000 0 0 0 0 53500 18725 32100 2675 0 0 0 0 2598260 2342802 186018 69440 22697 21637 861 199 80811 68183 5843 6785 180970 166262 9098 5610 0 0 0 0 0 0 0 0 55804 0 55804 0 0 0 0 0 0 0 0 0 0 53312 5068 48244 0 15044 11152 3892 0 796217 742340 53877 0 45879 1506 44373 0 0 0 0 0 206782 204240 2542 0 200595 200595 0 0 0 0 0 0 15664 4715 10949 0 17942 0 17942 0 80432 80432 0 0 157852 135031 22821 0 160376 0 160376 0 Repair & Maintenance 150303 141520 8783 0 Credit Card Fees 80532 0 80532 0 Sports Contracts 60238 60238 0 0 Bad Debt Expense 27020 20870 6150 0 93916 89459 4457 0 5159146 4319775 754662 84709 0 0 0 0 0 0 1270651 631143 127036 4000 521733 599464 0 0 0 0 208144 260619 0 0 0 0 6338687 2534836 3523305 3803851 104332 479015 0 1870675 1870579 0 0 106285 116264 7732161 7764935 303419 178364 0 0 111700 130945 0 0 0 0 0 389462 425771 125771 0 0 127046 0 967936 824542 X 6145507 6787781 618718 152612 0 0 0 0 0 0 6764225 6940393 7732161 7764935 158604 17564 0 0 0 0 X false true X true false X 1216314 1056110 1448077 2706186 1491310 7917997 1104057 2311204 2469504 2367161 3729204 11981130 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2320371 3367314 3917581 5073347 5220514 19899127 271073 32500 90000 26553 44500 464626 0 0 0 0 0 0 271073 32500 90000 26553 44500 464626 19434501 13 9 433 25392 109022 134869 0 0 0 0 0 0 13 9 433 25392 109022 134869 42583 59140 33853 0 0 135576 0 0 0 0 0 0 2362967 3426463 3951867 5098739 5329536 20169572 0.9636 0.951 0.01 0.0 X Schedule A, Part III Part III, Column D Schedule A, Part III, Column (D) is for the short year 1/1/2023 through 8/31/2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23744 3438 0 0 0 0 27182 0 23744 0 0 0 0 23744 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.0 0.0 0.0 true false 0 73286 73286 0 5305107 1852001 3453106 0 0 0 0 0 960294 682835 277459 0 0 0 0 3803851 Investment in Housing Partnership 1870579 C 1870579 Refundable Advance 0 0 X 5371890 17564 4045 0 -5000 16609 5355281 0 -37531 -37531 5317750 5195722 4045 0 0 37531 41576 5154146 0 5000 5000 5159146 Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment fund was established to fund camp scholarships. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is a South Dakota non-profit organization other than a private foundation and has received a favorable determination letter from the Internal Revenue Service (IRS) stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Association has determined it is not subject to unrelated business income for the years ended August 31, 2024 and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS. The Financial Accounting Standards Board (FASB) guidance requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements. Interest and penalties would be recognized as tax expense; however, there is no interest or penalties recognized in the statements of activities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Other Fundraising Expense - -5000 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Cost of Goods Sold - -37531 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 37531 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Other Fundraising Expense - 5000 Golf Classic 109324 77328 31996 0 1774 19763 8470 0 2400 0 0 109324 77328 31996 0 1774 19763 8470 0 2400 32407 -411 Youth Enterprises LLC 35% Controlled Entity of Director Tyler Haahr Operation/Mortgage X 300000 389462 false true true 389462 Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) Housing - The Association believes in giving back and supporting our neighbors. The Housing programs operate low-income housing complexes for persons of low to moderate income. Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of the 990 will be provided to the CEO for review. All board members and the finance committee will receive a copy at the next scheduled board meeting. Form 990, Part VI, Line 12c Conflict of interest policy All officers and members of the board of directors are covered by the conflict of interest policy. The board is responsible for determining whether a conflict exists and for determining the course of action. An officer or board member with any conflict regarding a measure requiring a vote of the board is prohibited from casting a vote on that item. Form 990, Part VI, Line 15a Process to establish compensation of top management official The executive committee does an annual review of the executive director based on elements such as comparability data. The salary is based on the outcome of the annual review. Form 990, Part VI, Line 19 Required documents available to the public Documents available upon request. 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: ; Form 990, Part VI, Section A, Line 1A The executive committee shall be composed of the officers of the association, the immediate past chairman, and such other members of the board appointed by the chairman of the board. The executive committee shall, if necessary, act for the board of directors in the interim between board meetings, but shall not have power to reconsider or reverse any action or policy of the board. Y Housing LLC 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 57104 461928904 Low Income Family Housing SD -19 1557657 YOUNG MEN'S CHRISTIAN ASSOCIATION Y Housing II LLC 220 South Minnesota Avenue Sioux Falls SD 57104 822496829 Low Income Family Housing SD -17 385383 Young Men's Christian Association Y Housing III LLC 220 South Minnesota Avenue Sioux Falls SD 57104 822536194 Low Income Family Housing SD -9 30592 Young Men's Christian Association Y Housing IV LLC 220 South Minnesota Avenue Sioux Falls SD 57104 842798151 Low Income Family Housing SD -13 72989 Young Men's Christian Association Y Housing V LLC 220 South Minnesota Avenue Sioux Falls SD 57104 852191959 Low Income Family Housing SD -11 36450 Young Men's Christian Association Y Housing VI LLC 220 South Minnesota Avenue Sioux Falls SD 57104 881184077 Low Income Family Housing SD -61 259506 Young Men's Christian Association Sioux Falls YMCA Housing Initiative LP 230 S MINNESOTA AVE SIOUX FALLS SD 57104 461939333 LOW INCOME FAMILY HOUSING SD Y Housing LLC Related -19 1557657 false true 0.0001 Cleveland Center Apartments LP 220 South Minnesota Avenue Sioux Falls SD 57104 824034465 Low income family housing SD Y Housing II LLC Related -17 385383 false true 0.0001 Technology Heights II Apartments LP 101 S Reid St Ste 201 Sioux Falls SD 57103 833015266 Low income family housing SD Y Housing III LLC Related -9 30592 false true 0.0001 Irving Center Apartments LP 220 South Minnesota Apartments Sioux Falls SD 57104 844226270 Low Income Family Housing SD Y Housing IV LLC Related -13 72989 false true 0.0001 Jefferson Village Apartments LP 220 South Minnesota Avenue Sioux Falls SD 57104 852219992 Low Income Family Housing SD Y Housing V LLC Related -11 36450 false true 0.0001 Jefferson Village Apartments II LP 220 South Minnesota Avenue Sioux Falls SD 57104 874505442 Low Income Family Housing SD Y Housing VI LLC Related -61 259506 false true 0.0001 false false false false false false false false false false false false false false false false false false false