2022-09-15T11:00:23-05:00 2021-12-31 450250958 Eide Bailly LLP 200 East 10th St PO Box 5125 Sioux Falls SD 571175125 990 2021-01-01 460225021 YOUNG MEN'S CHRISTIAN ASSOCIATION YOUN 6053363190 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 571046314 Michael Murphy President/CEO 6053363190 2022-09-15 true Michael Murphy Murphy 999009999 Laurie Hanson P00851848 6053391999 2021 2023-04-26 12:10:37Z Michael Murphy 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 571046314 3442486 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. 22 22 197 550 0 0 1216314 1056110 1082603 2263561 13 9 53695 79444 2352625 3399124 0 0 841639 1202039 0 9133 1174482 1632146 2016121 2834185 336504 564939 4652854 6352020 3480173 2730321 1172681 3621699 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 1862245 1314591 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 1,500 young people. 312659 969274 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, 6,500 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 2021, WE ENGAGED 4,000 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. 2174904 true true false false false false false false false 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 1 0 197 true false false false false false true true false false false false false false X 22 22 false false false false false false false true true false false false true true true true true true false true false SD X X Janell Slaight 6053363190 220 S Minnesota Avenue Sioux Falls SD 571046314 Chuck Nelson Past Chairman 1.0 0.5 X X 0 0 0 Dave Mickelson Treasurer 1.0 0.5 X X 0 0 0 Derik Budig Vice Chairman 1.0 0.5 X X 0 0 0 Jason Appel Chairman 1.0 0.5 X X 0 0 0 John Archer Recording Secretary 1.0 0.5 X X 0 0 0 Adam Walsh Director 1.0 0.0 X 0 0 0 Anshu Chandra Director 1.0 0.0 X 0 0 0 Brian Moberly Director 1.0 0.0 X 0 0 0 Camille Lewis Director 1.0 0.0 X 0 0 0 Drew Reaves Director 1.0 0.0 X 0 0 0 Ellie Smith Director 1.0 0.0 X 0 0 0 Haley Samuelson Director 1.0 0.0 X 0 0 0 Jeff Herbert Director 1.0 0.0 X 0 0 0 Jon Knutson Director 1.0 0.0 X 0 0 0 Karen Vandesteeg Director 1.0 0.0 X 0 0 0 Katie Ashmore Director 1.0 0.0 X 0 0 0 Paul Amundson Director 1.0 0.0 X 0 0 0 Phil Rysdon Director 1.0 0.0 X 0 0 0 Randy Derheim 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 Neugebauer Director 1.0 0.0 X 0 0 0 Michael Murphy President/CEO 45.0 5.0 X 51000 0 3570 51000 0 3570 0 false false false 0 165210 0 59024 0 427000 404876 1056110 Youth Development 900099 1294287 1294287 Healthy Living 900099 969274 969274 Social Responsibility 900099 0 0 0 0 0 0 2263561 9 0 0 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75163 59024 16023 59140 0 59140 0 0 0 0 0 0 47643 27339 20304 20304 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3399124 2283865 0 59149 0 0 0 0 0 0 0 0 54570 19099 32742 2729 0 0 0 0 1014706 934360 74952 5394 16535 11193 4954 388 35828 16176 19652 0 80400 72275 7503 622 0 0 0 0 0 0 0 0 34346 0 34346 0 0 0 0 0 0 0 0 0 0 0 55519 1000 54519 0 11842 6084 5758 0 388466 356680 31786 0 64425 0 64425 0 0 0 0 0 260711 258441 2270 0 146504 146474 30 0 0 0 0 0 4332 2070 2262 0 118415 0 118415 0 54237 54237 0 0 142161 121608 20553 0 89574 0 89574 0 REPAIR AND MAINTENANCE 108614 102699 5915 0 BAD DEBT EXPENSES 28505 0 28505 0 CREDIT CARD FEES 47894 0 47894 0 Sports Contracts 64313 64313 0 0 12288 8195 4093 0 2834185 2174904 650148 9133 0 0 0 0 0 0 310750 493921 663763 282294 94114 172032 0 0 0 0 0 0 0 0 7610 25991 5577320 2179247 3465955 3398073 92586 105723 0 0 1870717 0 18076 3269 4652854 6352020 341625 405759 0 0 182761 289544 0 0 0 0 5729 5729 2794470 2029289 155588 0 0 0 3480173 2730321 1076983 3512707 95698 108992 0 0 0 0 0 0 1172681 3621699 4652854 6352020 X 564939 13286 0 0 0 1870793 X false true X true false X 1496131 942121 3005188 1216314 1056110 7715864 2107059 2102771 1857092 1104057 2311204 9482183 59576 43494 46453 0 0 149523 0 0 0 0 0 0 0 0 0 0 0 0 3662766 3088386 4908733 2320371 3367314 17347570 260793 142081 151185 271073 32500 857632 0 0 0 0 0 0 260793 142081 151185 271073 32500 857632 16489938 8128 48776 99 13 9 57025 0 0 0 0 0 0 8128 48776 99 13 9 57025 0 0 0 42583 59140 101723 0 0 0 0 0 0 3670894 3137162 4908832 2362967 3426463 17506318 0.9419 0.9366 0 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 73286 73286 0 4819975 1569545 3250430 0 75723 75723 0 0 608336 533979 74357 0 0 0 0 3398073 Investment in Housing Partnerships 1870717 C 1870717 0 X 3439749 13286 27339 40625 3399124 0 0 3399124 2861524 27339 27339 2834185 0 0 2834185 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 December 31, 2021 and 2020 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 Cost of Goods Sold - 27339 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 27339 Golf Classic 134187 59024 75163 0 1145 10730 4148 0 0 0 0 134187 59024 75163 0 1145 10730 4148 0 0 16023 59140 Mike Gulick Former BOD/CEO HELP WITH STARTUP COSTS OF Y STORE LLC (A THRIFT STORE X 12500 5729 false true true 5729 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 XI, Line 9 Other changes in net assets or fund balances Investment in Housing Partnerships - 1870793; Y Housing LLC 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 57104 461928904 Low Income Family Housing SD -19 2415513 YOUNG MEN'S CHRISTIAN ASSOCIATION Y Housing II LLC 220 South Minnesota Avenue Sioux Falls SD 57104 822496829 Low Income Family Housing SD -14 327640 Young Men's Christian Association Y Housing III LLC 220 South Minnesota Avenue Sioux Falls SD 57104 822536194 Low Income Family Housing SD -6 53398 Young Men's Christian Association Y Housing IV LLC 220 South Minnesota Avenue Sioux Falls SD 57104 842798151 Low Income Family Housing SD -99 307042 Young Men's Christian Association Y Housing V LLC 220 South Minnesota Avenue Sioux Falls SD 57104 852191959 Low Income Family Housing SD 0 2774568 Young Men's Christian Association Y Housing VI LLC 220 South Minnesota Avenue Sioux Falls SD 57104 881184077 Low Income Family Housing SD 0 0 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 2415513 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 -14 327640 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 -6 53398 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 -99 307042 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 0 2774568 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 0 0 false false 0.0001 false false false false false false false false false false false false false false false false false false false