2026-06-15T16:19:34-05:00 2025-12-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2025-01-01 450232096 YMCA of the Northern Sky YMCA 7012939622 400 First Avenue South Fargo ND 58103 Stephen Smith President & CEO 7012939622 2026-06-15 1 Lisa Chaffee CPA P00193453 7012551091 2026-06-12 2025 2025-03-06 01:10:19Z Stephen Smith 400 First Avenue South Fargo ND 58103 29801241 0 X www.ymcanorthernsky.org X 1886 ND Enhancing spirit, mind & body through youth development, healthy living & social responsibility. 17 17 1338 393 0 0 8071360 5656827 21454786 23380623 401100 287789 702618 433197 30629864 29758436 1293594 1173787 0 0 17139463 18408410 0 0 308369 8093024 9266420 26526081 28848617 4103783 909819 51781721 55254443 15123416 15619444 36658305 39634999 X We are dedicated to enhancing the spirit, mind, and body of all persons through youth development, healthy living, and social responsibility. 0 0 5506312 390606 4635595 SPACES THAT BRING PEOPLE TOGEHTER:In Fargo, ND and Fergus Falls, MN, the YMCA's three branches welcomed individuals for more than 627,000 visits in 2025, serving as trusted community hubs where people come to improve their health, build connection, and experience a strong sense of belonging.Across the year, the YMCA provided membership assistance to an average of 1,560 individuals and 188 families each month, ensuring that financial barriers never prevent access to the spirit, mind, and body benefits of belonging to the YMCA.Through every visit, the YMCA remains a place where all are welcomesupporting wellness, fostering relationships, and strengthening community for all who walk through our doors. 15961413 628454 18397176 PREPARING CHILDREN FOR SUCCESSIn 2025, 89% of children in YMCA early learning programs met or exceeded kindergarten readiness benchmarks, demonstrating strong preparation for academic success and lifelong learning. These outcomes reflect more than academic achievementthey represent children building confidence, social-emotional skills, independence, friendships, and a strong sense of belonging in their earliest years.YMCA early learning and school-age programs focus on whole-child development in safe, nurturing environments where children are supported socially, emotionally, and academically. Every day, children are encouraged to explore, learn, and grow foundational skills that help them thrive in school and beyond.For school-age youth, the YMCA operates 21 before and after school child care sites located within area schools, providing families with convenient, reliable care in environments children already know and trust. These programs ensure students have a safe place to learn, connect, and grow before and after the school day while supporting continued academic engagement and enrichment.To ensure access for all families, the YMCA provided more than $556,000 in scholarships and financial assistance in 2025, supporting children from newborn through 5th grade in child care programs. This investment removes financial barriers and ensures high-quality care is available to families regardless of income.By providing affordable, high-quality early learning and school-age care, the YMCA gives parents the stability they need to work and support their families, strengthens the local workforce, and contributes to a stronger communitywhile ensuring children are safe, supported, and prepared for success in school and life. 4112946 154727 347852 NOURISHING OUR COMMUNITYIn 2025, the YMCA provided 632,750 meals and snacks through our programs and directly to children and families across our community. Through summer meal programs, super snacks, Blizzard Boxes, and mobile meal distribution, the YMCA continues to ensure youth have reliable access to nutritious food when and where they need it most.The YMCA's Mobile Meals and Hunger Heroes programs remove barriers to food access by delivering meals directly to neighborhoods, schools, parks, and community gathering spaces creating safe, accessible, and stigma-free opportunities for children to receive healthy meals.In 2025, the YMCA expanded its Rural Food Program, now known as Hunger Heroes, into 13 rural communities, including Oakes and Valley City, North Dakota, and Battle Lake and Breckenridge, Minnesota, helping reach even more children and families experiencing food insecurity. This program delivered 97,000 meals to children under the age of 18 in 9 weeks during the summer when school isn't in session. A time when children are often the most hungry. Together with schools, community partners, volunteers, and local organizations, the YMCA is responding to the growing need for food assistance across urban and rural communities alike.When a child has access to reliable food, everything changes. Together, we fuel their future.YOUTH PROGRAMS & CAMP: GROWING WITH PURPOSEIn 2025, 3,894 youth built confidence, skills, and lasting friendships through YMCA sports programs and summer day camps. At YMCA Camp Cormorant, 903 overnight campers experienced personal growth, independence, and connection in the outdoors, while 250 children attended camp with scholarship support, ensuring access for families regardless of financial circumstances.From the court to the campsite, YMCA programs create safe, welcoming spaces where young people discover their strengths, develop meaningful relationships, and gain a true sense of belonging.SWIM SAFETY: BUILDING CONFIDENCE, COURAGE & LIFESAVING SKILLSIn 2025, 3,253 youth participated in YMCA swim safety and swim lesson programs, gaining essential water safety skills that help prevent drowningone of the leading causes of accidental death for children. Swim instruction at the YMCA is a proven, life-saving intervention that equips children with the ability to stay safe in and around water.Beyond skill development, swim lessons build confidence, courage, perseverance, and self-trust. For many children, entering the water for the first time means facing fear and trying something unfamiliar. With supportive instruction, they learn to float, breathe, and swim independentlyexperiences that build resilience and a strong sense of accomplishment that extends well beyond the pool.The YMCA also provides swim instruction for adults who are learning to swim later in life. These classes offer a welcoming, judgment-free environment where participants overcome fear of water, develop critical safety skills, and gain lifelong confidence.In addition, YMCA swim programs serve New Americans of all ages through culturally responsive instruction that supports individuals and families who may be experiencing pools and open water environments for the first time. These programs prioritize safety, comfort, and inclusion while building essential water survival skills.Across all ages, YMCA swim programs create safe, supportive spaces where individuals build independence, confidence, and lifelong respect for water. By meeting people where they are and removing barriers to access, the YMCA ensures more children, adults, and families can safely enjoy water activities while gaining skills that can save lives.Through every lesson, the YMCA strengthens not only swim ability, but courage, confidence, and connection. 25580671 1 1 0 1 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 1 1338 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 1 0 0 0 0 1 1 0 0 1 0 1 1 1 0 0 MN X Stephen Smith 7012939622 400 First Avenue South Fargo ND 58103 Michelle Eldien Chair 0.50 X X 0 0 0 James Hand Vice Chair #1 0.50 X X 0 0 0 Kirk Carow Vice Chair #2 0.50 X X 0 0 0 Sarah Knutson Secretary 0.50 X X 0 0 0 Chris Marvel Treasurer 0.50 X X 0 0 0 Angie Baumann Treasurer until Mar 2025 0.50 X X 0 0 0 Jeff Botnen Immediate Past Board Chair 0.50 X X 0 0 0 Mary Bressler Director 0.50 X 0 0 0 DJ Colter Director 0.50 X 0 0 0 Aaron Hill Director 0.50 X 0 0 0 Todd Kadry Director 0.50 X 0 0 0 Jane McLandress Director 0.50 X 0 0 0 Kendra Olson Director 0.50 X 0 0 0 Kristin Roers Director 0.50 X 0 0 0 Linette Dahl Director 0.50 X 0 0 0 Rammie Olson Director as of Mar 2025 0.50 X 0 0 0 Susan Jarvis Director 0.50 X 0 0 0 Lisa Drake Director until Mar 2025 0.50 X 0 0 0 Beth Astrup Director 0.50 X 0 0 0 Bill Nelson Director until Mar 2025 0.50 X 0 0 0 David Bjork Director until Mar 2025 0.50 X 0 0 0 Jeff Thomas Director until Mar 2025 0.50 X 0 0 0 Jordan Rasmusson Director until Mar 2025 0.50 X 0 0 0 Kimberly Vannett Director until Mar 2025 0.50 X 0 0 0 Siri Livdahl Director until Mar 2025 0.50 X 0 0 0 Michael Erickson Director until Mar 2025 0.50 X 0 0 0 Steve Smith President and CEO 40.00 X 217012 0 49779 Lorrie Thoemke VP of Learning Centers 40.00 X 145098 0 30495 Britt Selbo VP of Administration 40.00 X 140356 0 27682 Ely Mercil VP of Buildings and Grounds 40.00 X 131153 0 26730 Aaron Fabel VP of Member and Program Services 40.00 X 123320 0 35612 Karen Mathison VP of Financial Development 40.00 X 114749 0 34798 871688 0 205096 8 0 1 0 0 250008 37717 1933454 3435648 1325660 5656827 Program service fees 713940 18612436 18612436 Membership dues 713940 4635595 4635595 132592 116295 16297 23380623 287789 287789 81760 0 81760 81760 81760 11199 37717 11199 0 64090 31606 32484 32484 Misc Income 900099 318953 318953 318953 29758436 23364326 0 737283 1173787 1173787 267067 213654 53413 14921326 13855235 934380 131711 911794 799549 99417 12828 1114871 955423 140597 18851 1193352 1103625 77547 12180 36116 36116 58057 58057 12500 12500 310210 310210 193126 192543 583 1247102 964629 281330 1143 482623 462319 20304 930374 766869 160190 3315 355019 304726 43400 6893 43400 24376 16979 2045 582484 208132 374352 260525 260525 2159247 2159247 333536 185003 148533 Food 1518955 1518955 Repairs and maintenance 200320 200320 Dues and fees 90907 79690 9481 1736 Credit loss 57111 57111 394808 258922 71632 64254 28848617 25580671 2959577 308369 10501774 8920407 101346 1698319 1557603 217463 228019 184459 62640047 23669491 33553662 38970556 5263732 5263239 575585 51781721 55254443 1700613 1409011 282277 1464924 12560513 9272371 2727009 580013 0 746129 15123416 15619444 X 35813997 38202431 844308 1432568 36658305 39634999 51781721 55254443 X 909819 1637368 429507 X 0 1 X 1 1 1 X 5661256 6930471 9124805 9360538 5656827 36733897 13308534 15223074 16251500 21454786 23380623 89618517 18969790 22153545 25376305 30815324 29037450 126352414 53718 53718 0 53718 53718 126298696 202568 228723 501009 475083 369549 1776932 202568 228723 501009 475083 369549 1776932 135494 32484 167978 3760500 55597 162006 493141 318953 4790197 22932858 22437865 26039320 31919042 29758436 133087521 0.94900 0.95290 0.01340 0.01140 X Schedule A, Part III, Line 12, Explanation of Other Income: Misc Income - 2021 Amount: $ 3,760,500. 2022 Amount: $ 55,597. 2023 Amount: $ 162,006. 2024 Amount: $ 493,141. 2025 Amount: $ 318,953. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 500 0 1 12000 12500 0 Part II-B, Line 1: Annual visists with state and federal legislators while in town, at the capital, and various community-based events. 4621336 4621336 52354881 20313933 32040948 4382540 3173044 1209496 1281290 182514 1098776 38970556 Family Wellness LLC 5263239 C 5263239 Special assessments payable 746129 746129 X 30123831 429507 429507 29694324 64112 64112 29758436 28784505 0 28784505 64112 64112 28848617 Part X, Line 2: The YMCA 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 YMCA recognizes future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Gain on investment in Family Wellness LLC 429,507. Part XI, Line 4b - Other Adjustments: Fundraising expenses that were included with revenues 64,112. Part XII, Line 4b - Other Adjustments: Fundraising expenses that were included with revenues 64,112. Golf Tournament 48916 37717 11199 770 5949 1859 2621 48916 37717 11199 770 5949 1859 2621 11199 0 1 Program Scholarships 419 46473 Child Care Scholarships 485 628454 Membership Scholarships 4136 390606 Camp Scholarships 228 108254 X 0 1 X X 0 0 0 0 0 0 0 0 0 Steve Smith President and CEO 217012 0 0 0 0 0 27539 0 22516 0 267067 0 0 0 Lorrie Thoemke VP of Learning Centers 145098 0 0 0 0 0 18008 0 12763 0 175869 0 0 0 Britt Selbo VP of Administration 140356 0 0 0 0 0 17130 0 10828 0 168314 0 0 0 Aaron Fabel VP of Member and Program Services 123320 0 0 0 0 0 15907 0 19981 0 159208 0 0 0 Ely Mercil VP of Buildings and Grounds 131153 0 0 0 0 0 16100 0 10907 0 158160 0 0 0 Part I, Line 1a All employees of the YMCA receive a free membership. A Cass County North Dakota 456002205 000000000 2025-10-30 3193203 Refund bonds issued 10/31/2014 0 0 0 B City of Horace North Dakota 450360359 000000000 2015-04-28 3000000 Renovating and expanding the aquatics facilities at the Fercho YMCA 0 0 0 C City of Frontier North Dakota 450359501 000000000 2023-07-14 5400000 New childcare facility construction 0 0 0 A 3193203 3193203 1 0 1 1 B 2171081 3000000 3000000 2015 0 0 1 1 C 114233 5400000 63500 5336500 2023 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 1 0 0 0 0 A 0 B 0 C 0 X 1 1325660 Appraisal 1 0 1 0 Form 990, Part VI, Section A, line 1a The Executive Committee of the YMCA of the Northern Sky shall consist of all of the Vice Presidents. The President and CEO shall serve as an ex-officio member of the Executive Committee. The Executive Committee shall have the complete authority of the Board of Directors in management of the Association's affairs, provided, however, that the Executive Committee shall have no authority to amend, alter, or repeal the Bylaws, amend the Articles, adopt a Plan of Merger or Consolidation with another person or entity, authorize the sale, lease, exchange or mortgage of any property or assets of the Association, authorize a voluntary dissolution of the Association, or adopt a plan for the distribution of the assets of the Association. Form 990, Part VI, Section A, line 4 In 2025 the YMCA of the Northern Sky updated their bylaws with the following significant changes: The name was updated from YMCA of Cass and Clay Counties to YMCA of the Northern Sky. The Board of Directors increased from 12 - 15 to 12 - 21. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the President and CEO and the Controller prior to being provided to the Board for their approval. Form 990, Part VI, Section B, line 15a Compensation is determined and documented by YMCA Executive Committee. A bi-annual review is done and salary ranges are determined with help from the National YMCA and salary surveys. Form 990, Part VI, Section C, line 19 The governing documents and financial statements are made available to the public upon request. Form 990, Part XI, line 9: Gain on investment in Family Wellness LLC 429,507.