2026-06-10T08:27:08+00:00 2025-12-31 990 2025-01-01 460227218 RAPID CITY Y M C A RAPI 6057189622 625 9th Street Rapid City SD 57701 Keiz Larson CEO 6057189622 2026-06-10 2025 2025-03-06 01:10:19Z X YMCA of the Black Hills Keiz Larson 625 9th Street Rapid City SD 57701 9627944 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. 13 13 449 126 0 2117044 2365491 6375227 6789303 -105010 77252 185587 264487 8572848 9496533 0 0 6823006 6420718 0 152560 2963708 3248451 9786714 9669169 -1213866 -172636 16020801 15869475 980608 902560 15040193 14966915 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 4327075 3457129 YOUTH DEVELOPMENT The YMCA of the Black Hills is deeply committed to nurturing the potential of every child, dedicating over 50% of its annual budget to youth-focused programs that serve as a cornerstone of community well-being. In 2025, more than 8,500 youth and teens engaged in enriching experiences through early learning child care, K-5 afterschool programs, summer day camps, youth sports, swimming lessons, and water safety initiatives. These programs support children's social, emotional, and physical growth while also reinforcing the foundation of each community's economic development by enabling parents and caregivers to work, pursue education, and contribute to the local economy with confidence. The YMCA of the Black Hills operated 15 licensed child care sites and partnered with Rapid City Area Schools, Custer, Edgemont, and Douglas School Districts to offer 10 school-age program sites. The Y fosters a collaborative environment where families, staff, and volunteers work together to help children grow up healthy, happy, and strong. To ensure accessibility and equity, scholarships are available for all youth programs. In addition to academic and developmental support, the YMCA provides opportunities for character building, mental health education, leadership development, and physical activities that promote holistic growth and lifelong well-being. 2079124 2754493 HEALTHY LIVING The YMCA of the Black Hills 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 over 18,000 individuals throughout 2025. 1829627 577681 SOCIAL RESPONSIBILITY The YMCA of the Black Hills is committed to giving back and supporting the most vulnerable in the community and has been doing so for over 75 years. The Y is committed to advancing equity in the local community through programs like Jumpstart 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 3 early learners (aged 0-5), 1 in 4 children enrolled in afterschool 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 over 950 daily meals/snacks for children and adults aged 60+, as well as ensuring inclusivity, a sense of belonging, and support for individuals and families regardless of background or socioeconomic status. 8235826 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false true 12 0 true 449 true false false false false false false false false false false false false X 13 13 false false false false true true false true true false true true true true true true true true true false false false SD X X X YMCA of Rapid City 6057189622 625 9TH STREET Rapid City SD 57701 Austin Willuweit President 2.0 X X 0 0 0 Heather Bindel Treasurer 2.0 X X 0 0 0 Lynn Kendall Vice President 2.0 X X 0 0 0 Pauline Kelley Past 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 Joel Hermann Director 1.0 X 0 0 0 Kathi Nelsen 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 Keiz Larson CEO 50.0 X 142250 0 23245 Mike Gulick Regional Alliance Director 50.0 X 156535 0 32194 298785 0 55439 2 false true false KT Connections 829 Quincy St Rapid City SD 57701 IT Support 184335 1 0 0 0 0 610418 1755073 5034 2365491 Youth Development 3457129 3457129 Healthy Living 2754493 2754493 Social Responsibility 577681 577681 0 0 0 0 6789303 54198 54198 29728 29728 0 29728 29728 73799 9928 40817 63871 -40817 23054 23054 52827 0 31410 21417 21417 238207 49256 188951 188951 Miscellaneous Income 900099 23691 0 23691 Insurance Proceeds 900099 700 700 0 0 0 0 24391 9496533 7007982 0 123060 0 0 354225 0 337675 16550 4930360 4425076 441875 63409 297143 284355 10489 2299 454609 402033 47434 5142 384381 332613 45829 5939 169089 169089 13799 13799 57987 0 57987 0 0 0 0 0 64070 50999 6277 6794 305889 238592 30590 36707 0 0 0 725282 703524 21758 70598 59743 9808 1047 0 0 7506 6352 1043 111 23868 23152 716 138176 69088 55270 13818 548417 531964 16453 Program supplies 649704 648491 469 744 Repairs & Maintenance 474066 459844 14222 0 0 0 0 9669169 8235826 1280783 152560 97082 168952 28230 16414 71722 69389 80937 53979 0 0 0 0 0 0 108969 50125 22200239 8622672 14033147 13577567 1337216 1511374 0 0 0 263498 421675 16020801 15869475 404963 423663 0 109916 111442 0 0 0 0 0 0 0 250000 0 215729 367455 980608 902560 13546717 12989272 1493476 1977643 0 0 0 15040193 14966915 16020801 15869475 -172636 99358 0 X false true true false X 4227604 3704671 2104263 2117044 2365491 14519073 5859982 6022155 6753984 6639538 7057238 32332897 53254 359766 198883 40146 52827 704876 0 0 0 0 0 0 0 0 0 0 0 0 10140840 10086592 9057130 8796728 9475556 47556846 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 47556846 1698 14307 11993 49115 54198 131311 0 0 0 0 0 0 1698 14307 11993 49115 54198 131311 0 0 0 0 0 0 0 0 0 3867 24391 28258 10142538 10100899 9069123 8849710 9554145 47716415 0.99666 0.99724 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 3867.0, COLUMN E - 24391.0, COLUMN F - 28258.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1337216 0 1337216 1378464 1224 113973 0 156445 0 1337216 1251722 3600 176665 53523 0 1378464 1490514 4760 -220533 0 23019 0 1251722 1367127 19276 168916 0 64805 0 1490514 0.8101 0.1899 false false 1467720 1467720 18728479 7832500 10895979 1850195 790172 1060023 153845 0 153845 13577567 Federal Income Taxes Lease Liability 317455 Elevate Loan 50000 367455 X 9662758 99358 0 99358 9563400 13799 -80666 -66867 9496533 9736036 80666 80666 9655370 13799 0 13799 9669169 Schedule D, Part V, Line 4 INTENDED USES FOR 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 FOOTNOTE AT DECEMBER 31, 2025 AND 2024, THE ORGANIZATION BELIVES THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. Schedule D, Part XI, Line 4(b) REVENUE AMOUNTS INCLUDED ON RETURN COST OF GOODS NETTED AGAINST REVENUE Schedule D, Part XI, Line 2(d) EXPENSES AMOUNTS INCLUDED IN FINANCIALS 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, 2027. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EXPENSES - -31410 COGS - -49256 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 31410 COGS - 49256 FUNDRAISING EVENT 52827 52827 31410 0 0 0 52827 52827 31410 31410 21417 X X X false false false false false false false false false Keiz Larson CEO 142250 0 0 0 0 0 17467 0 5778 0 165495 0 0 0 Mike Gulick Regional Alliance Director 156535 0 0 0 0 0 19050 0 13144 0 188729 0 0 0 Form 990, Part VI, Line 6 ELECTION OF MEMBERS AND THEIR RIGHTS VOTING MEMBERS ARE ANYONE 18 YEARS OF AGE OR OLDER WHO HAVE BEEN A YMCA MEMBER FOR AT LEASET 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 PROCESS TO REVIEW FORM 990 THE FORM 990 WAS REVIEWED IN DETAIL BY THE CHIEF EXECUTIVE OFFICER, YESS FINANCIAL SERVICES 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 ENFOREMENT OF CONFLICTS POLICY THE YMCA OF THE BLACK HILLS 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 RESPONSIBILITES. Form 990, Part VI, Line 15a COMPENSATON PROCESS FOR TOP OFFICIAL THE YMCA OF THE BLACK HILLS 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 2025. Form 990, Part VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE YMCA OF THE BLACK HILLS 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, WHICH THEN PROVIDES THE DOCUMENTS REQUESTED. FORM 990, ANNUAL REPORT, AND ANNUAL AUDIT ARE ALSO PROVIDED ON THE YMCA OF THE BLACK HILLS'S WEBSITE, WWW.RCYMCA.ORG. FORM 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG. 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 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 THE BLACK HILLS 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 THE BLACK HILLS 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. Form 990, Part VI, Line 19 Required documents available to the public THE YMCA OF THE BLACK HILLS 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. 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. ADDITONAL INFORMAITON THE ORGANIZATION PARTICIPATES IN THE HEARTLAND YMCA ALLIANCE, WHICH BRINGS TOGETHER ASSOCIATIONS THROUGHOUT MULTIPLE STATES. THE ORGANIZATION EMPLOYS THE ALLIANCE EXECUTIVE DIRECTOR UNDER AN ARRANGEMENT BY WHICH ALL SALARY AND BENEFIT COSTS ARE LATER REIMBURSED BY THE ALLIANCE. 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: ;