2026-01-20T16:30:42-06:00 2025-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2024-07-01 460311913 MCCROSSAN BOYS RANCH MCCR 6053391203 47135 260TH ST SIOUX FALLS SD 571076428 JASON HUBERS PRESIDENT 6053391203 2026-01-15 1 1 LAURIE HANSON CPA P00851848 6053391999 2026-01-15 2024 2025-03-06 01:10:19Z JASON HUBERS 47135 260TH ST SIOUX FALLS SD 571076428 10669689 0 X WWW.MCCROSSAN.ORG X 1955 SD SUPPORTING YOUTH, STRENGTHENING FAMILIES AND PROVIDING "NEW HOPE FOR A BETTER LIFE". 14 14 97 175 0 0 4783323 4840935 5495157 5748657 15499 7396 0 0 10293979 10596988 1179717 1184234 0 0 4290214 4446656 0 0 748351 2561058 3166209 8030989 8797099 2262990 1799889 36020326 38674959 490323 579919 35530003 38095040 MCCROSSAN BOYS RANCH IS COMMITTED TO SUPPORTING YOUTH, STRENGTHENING FAMILIES AND PROVIDING "NEW HOPE FOR A BETTER LIFE". 0 0 5035117 4734975 RESIDENTIAL SERVICES PROGRAM: LICENSED FOR 72 BOYS UP TO AGE 21. THE ORGANIZATION PROVIDES SUPERVISION AND CARE IN A RANCH ENVIRONMENT. FOR THE YEAR ENDED JUNE 30, 2025, 18,493 DAYS OF CARE WERE PROVIDED. FOR ALMOST 70 YEARS, MCCROSSAN BOYS RANCH HAS PROVIDED NEW HOPE FOR A BETTER LIFE FOR ADOLESCENTS NEEDING LIFE SKILLS AND CONFIDENCE BUILDING EXPERIENCES. WE SERVE BOYS BETWEEN THE AGES OF 9 TO 21 WHO HAVE EXPERIENCED CONFLICTS IN FAMILY, SCHOOL, OR COMMUNITY. THE MCCROSSAN BOYS RANCH IS NATIONALLY ACCREDITED BY CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES). 893004 1678 1013682 RANCH SCHOOL PROGRAM: PROVIDES EDUCATION ON THE PREMISES TO THE BOYS LIVING ON THE RANCH CAMPUS. FOR THE YEAR ENDED JUNE 30, 2025, 11,322 DAYS OF SCHOOL WERE PROVIDED. THE RANCH PARTNERED WITH SOUTHEAST TECHNICAL COLLEGE AND WAS ABLE TO OFFER STUDENTS DUAL CREDIT CLASSES ON CAMPUS UTILIZING THE RANCH'S FACILITIES AND SOUTHEAST TECHNICAL COLLEGE'S TEACHING STAFF. AT THE RANCH, THE BOYS RECEIVED THE MUCH-NEEDED ONE-ON-ONE COUNSELING, EDUCATION, LOVE AND CARE THEY SO DESPERATELY LONG FOR. THROUGH YEAR-ROUND SCHOOLING, HORSEMANSHIP, 4H, FELLOWSHIP OF CHRISTIAN ATHLETES, A PART-TIME CHAPLAIN, A PART-TIME CULTURAL ADVISOR AND MANY OTHER ACTIVITIES, EACH BOY IS GIVEN THE OPPORTUNITY TO LEARN AND FLOURISH. 1182556 1182556 A PORTION OF CONTRIBUTIONS RECEIVED ARE TRANSFERRED TO MCCROSSAN FOUNDATION, INC., A SUPPORTING ORGANIZATION THAT HOLDS ASSETS FOR THE BENEFIT OF MCCROSSAN BOYS RANCH. 7110677 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 19 0 1 97 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X ALLISON TILLEY 6053391203 47135 260TH ST SIOUX FALLS SD 571076428 X HUBERS JASON VICE PRESIDENT/PRESIDENT 1.00 0.00 X X 0 0 0 INGALLS BRYAN SECRETARY/TREASURER/VICE PRESIDENT 0.50 0.00 X X 0 0 0 BOUR JON BOARD MEMBER/SECRETARY/TREASURER 0.50 0.00 X X 0 0 0 ELLIOTT MICHAEL PRESIDENT/IMMEDIATE PAST PRESIDENT 0.50 0.00 X X 0 0 0 PRAY JEFF IMMEDIATE PAST PRES(UNTIL OCT 2024) 0.50 0.00 X 0 0 0 BAKER KELLY BOARD MEMBER (UNTIL APRIL 2025) 0.50 0.00 X 0 0 0 BROST ASHLEY BOARD MEMBER (UNTIL OCT 2024) 0.50 0.00 X 0 0 0 FIEGEN SCOTT BOARD MEMBER (BEG OCT 2024) 0.50 0.00 X 0 0 0 FINK RANDY BOARD MEMBER (UNTIL DEC 2024) 0.50 0.00 X 0 0 0 HANNEMAN PAM BOARD MEMBER (BEG OCT 2024) 0.50 0.00 X 0 0 0 HEINERT PAUL BOARD MEMBER 0.50 0.00 X 0 0 0 HOMAN FENECIA BOARD MEMBER 0.50 0.00 X 0 0 0 NEWELL DAN BOARD MEMBER (UNTIL OCT 2024) 0.50 0.50 X 0 0 0 NIX ALYSSA BOARD MEMBER 0.50 0.00 X 0 0 0 OLTHOFF BRENT BOARD MEMBER (UNTIL OCT 2024) 0.50 0.50 X 0 0 0 OMEARA-HERNES SUZIE BOARD MEMBER (UNTIL OCT 2024) 0.50 0.00 X 0 0 0 REISER JOHN BOARD MEMBER 0.50 0.00 X 0 0 0 REZNICEK DAVE BOARD MEMBER 0.50 0.50 X 0 0 0 STEFFENS BRENT BOARD MEMBER 0.50 0.00 X 0 0 0 UPTON MICHAEL BOARD MEMBER (BEG OCT 2024) 0.50 0.00 X 0 0 0 WINNESS NANCY BOARD MEMBER 0.50 0.00 X 0 0 0 ROEGIERS BRIAN EXECUTIVE DIRECTOR 40.00 0.00 X 147376 0 39916 147376 0 39916 1 0 1 0 EAST DAKOTA EDUCATIONAL COOP 715 E 14TH STREET SIOUX FALLS SD 57104 EDUCATIONAL SERVICES 942330 1 300827 2877769 208525 1453814 429842 4840935 RESIDENT SERVICES 900099 5594030 5594030 154627 154627 5748657 2432 2432 10042 5078 4964 4964 4964 67623 300827 67623 0 10596988 5748657 0 7396 X 1182556 1182556 1678 1678 158444 23767 118833 15844 3401309 2745406 390283 265620 129290 108341 11555 9394 447984 383980 47014 16990 309629 246137 42487 21005 10015 10015 33968 33968 1119278 1116593 2685 114324 113777 547 400909 296479 104430 78429 38768 36217 3444 199830 189412 10418 86657 84921 1736 7142 6880 262 496888 496888 227166 227166 DEVELOPMENT EXPENSES 307130 307130 CLIENT ASSISTANCE 35016 34694 322 DUES & SUBSCRIPTIONS 6080 6080 BAD DEBT 2550 2550 40827 37850 803 2174 8797099 7110677 938071 748351 570521 792134 375932 358081 468130 475589 13465 13465 145516 152420 14774879 5191944 7892148 9582935 26457820 27222967 96794 77368 36020326 38674959 393529 502551 96794 77368 490323 579919 X 9050734 10850624 26479269 27244416 35530003 38095040 36020326 38674959 X 1799889 765148 X 0 1 X 1 0 X 3083208 3788634 4863106 4783323 4840935 21359206 3083208 3788634 4863106 4783323 4840935 21359206 753784 20605422 2264 1331 847 807 2432 7681 46664 6 46670 21413557 22753580 0.96230 0.93300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11208 36728 36728 11208 11208 14720 14720 11208 11208 1755 1755 11208 11208 21095 21095 11208 11208 5650 5650 11208 0.00000 1.00000 0.00000 0 1 1 10667641 2754080 7913561 1693557 1050295 643262 1127368 948574 178794 1286313 438995 847318 9582935 INTEREST IN NET ASSETS OF MCCROSSAN FOUNDATION 27222967 F 27222967 X 10939086 274475 274475 10664611 -67623 -67623 10596988 9139197 274475 67623 342098 8797099 0 8797099 PART IV, LINE 2B: MCCROSSAN BOYS RANCH HAS A BANK ACCOUNT DESIGNATED FOR HOLDING THE FUNDS RECEIVED BY EACH BOY. AS THE BOYS EARN PAYCHECKS, AND RECEIVE ALLOWANCES AND GIFTS (FROM RELATIVES, FOR EXAMPLE), THE FUNDS ARE ENTRUSTED TO MCCROSSAN BOYS RANCH TO HOLD UNTIL NEEDED BY THE BOYS. DISBURSEMENT OF THE FUNDS IS MADE ONLY WITH PROPER APPROVAL. THE INTENTION IS THAT EACH BOY EARNS AND SAVES MONEY THAT CAN BE USED TO ASSIST HIM WHEN IT'S TIME TO LEAVE THE RANCH. PART V, LINE 4: TO CONTINUE FUNDING THE ORGANIZATION'S MISSION IN FUTURE YEARS. PART X, LINE 2: THE RANCH BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE RANCH WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -67,623. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 67,623. BANQUET AUCTION 213735 175556 38179 10191 10191 2550 15246 RODEO 109985 87784 22201 4500 8000 3432 1250 5019 1 44730 37487 7243 931 6121 192 368450 300827 67623 4500 931 24312 13623 3800 20457 67623 0 1 MCCROSSAN FOUNDATION INC PO BOX 5186 100 S PHILLIPS AVE SIOUX FALLS SD 571178186 460241590 501(C)(3) 1182556 0 INVESTMENT 1 0 SCHOLARSHIPS 1 1678 PART I, LINE 2: FUNDS ARE TRANSFERRED TO THE FOUNDATION TO BE INVESTED AND AVAILABLE FOR RANCH USE AS NEEDED. THE RANCH HAS REPRESENTATION ON THE BOARD OF THE FOUNDATION WHICH ALLOWS THE RANCH TO EASILY MONITOR WHAT THE FOUNDATION DOES WITH THE FUNDS TRANSFERRED FROM THE RANCH. X 1 0 X X X 0 0 0 0 0 0 0 0 0 ROEGIERS BRIAN EXECUTIVE DIRECTOR 124426 0 1300 0 21650 0 17382 0 22546 0 187304 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR RECEIVES A $15,000 HOUSING ALLOWANCE AND $6,300 CAR ALLOWANCE ANNUALLY. PART I, LINE 1B THE ALLOWANCES ARE INCLUDED IN THE EXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT. X 5 3742 FAIR MARKET VALUE X 425 FAIR MARKET VALUE X 20690 FAIR MARKET VALUE X 6 35427 FAIR MARKET VALUE X 600 3923 FAIR MARKET VALUE X 5 265 FAIR MARKET VALUE X BANQUET AUCTION ITEMS DONATED 400 127035 FAIR MARKET VALUE X BUILDING MATERIALS 2 119063 FAIR MARKET VALUE X CHRISTMAS & GRADUATION GIFTS 2000 69103 FAIR MARKET VALUE X MISC. OTHER ITEMS DONATED 3650 50169 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD IF THE ORGANIZATION IS UNABLE TO GATHER TOGETHER THE ENTIRE BOARD IN AN URGENT SITUATION. THE EXECUTIVE COMMITTEE CONSISTS OF PRESIDENT, VICE PRESIDENT, SECRETARY/TREASURER, AND IMMEDIATE PAST PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER REVIEWS THE 990. AFTER HER REVIEW, IT GOES TO THE BUDGET, FINANCE AND AUDIT COMMITTEE FOR REVIEW. ONCE THEY HAVE APPROVED IT, THE FULL BOARD IS GIVEN A COPY OF THE 990, AFTER WHICH TIME IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS OFFICERS, BOARD MEMBERS, AND EMPLOYEES OF THE ORGANIZATION. BOARD MEMBERS, OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS. THE BOARD OF DIRECTORS, ALONG WITH MANAGEMENT, MAKE DETERMINATIONS AS TO WHETHER A CONFLICT EXISTS. THE EXECUTIVE COMMITTEE REVIEWS POTENTIAL CONFLICTS. BOARD MEMBERS WHO ARE DETERMINED TO HAVE A CONFLICT OF INTEREST MUST EXCUSE THEMSELVES FROM VOTING ON THE MATTER. ACTIONS RELATED TO EMPLOYEES WITH CONFLICTS OF INTEREST ARE DETERMINED AS SUCH CONFLICTS ARISE. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL EVALUATION IS PERFORMED BY THE EXECUTIVE COMMITTEE. ALONG WITH THE EVALUATION, THE EXECUTIVE COMMITTEE USES COMPARABILITY DATA TO DETERMINE THE SALARY FOR THE EXECUTIVE DIRECTOR. ALL OFFICERS OF THE BOARD ARE VOLUNTEERS AND NO EMPLOYEES QUALIFY AS KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART VII THE EXECUTIVE DIRECTOR IS THE TOP MANAGEMENT AND TOP FINANCIAL OFFICIAL OF THE ORGANIZATION. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 74,384. MANAGEMENT AND GENERAL EXPENSES 2,685. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,069. EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 942,330. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 942,330. FOOD SERVICE CONTRACT: PROGRAM SERVICE EXPENSES 99,879. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99,879. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION 765,148. MCCROSSAN FOUNDATION INC PO BOX 5186 SIOUX FALLS SD 571178186 460241590 SUPPORT MCCROSSAN BOYS RANCH SD 501(C)(3) LINE 12A, I MCCROSSAN BOYS RANCH 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 MCCROSSAN FOUNDATION INC K 147380 FAIR MARKET VALUE - IN-KIND MCCROSSAN FOUNDATION INC B 1182556 CASH MCCROSSAN FOUNDATION INC C 2877769 CASH