2024-07-08T16:16:16+00:00 2023-08-31 450250958 Eide Bailly LLP 345 N Reid Pl Ste 400 Sioux Falls SD 571037034 990 2023-01-01 460225021 YOUNG MEN'S CHRISTIAN ASSOCIATION YOUN 6053363190 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 571046314 Michael Murphy President/CEO 6053363190 2024-07-08 true Kadyn Wittman 999009999 Laurie Hanson P00851848 6053391999 2024-07-08 2023 2023-04-26 12:10:37Z Michael Murphy 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 571046314 5119389 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 25 25 0 680 0 0 1448077 2706186 2407939 2336611 433 21285 52958 -45834 3909407 5018248 0 0 1326808 1281825 0 57566 1805211 1370035 3132019 2651860 777388 2366388 7170242 7732161 2773166 967936 4397076 6764225 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. true false 1913262 1539202 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. 242221 772238 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 2023, 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. 2155483 true true false false false false false false true true false true false true true true false false false false false false false true false false false false false false false false false false false false false false false false false true true true false false false true 0 0 0 false false false false false true true false false false false false false X 25 25 false false false false false false false true true false false false true true true true true true false true false SD X X Michael Murphy 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 Abbie Everist Director 1.0 0.0 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 Glen Herrick Director 1.0 0.0 X 0 0 0 Haley Samuelson Director 1.0 0.0 X 0 0 0 Jon Knutson Director 1.0 0.0 X 0 0 0 Katie Ashmore Director 1.0 0.0 X 0 0 0 Keith Portner Director 1.0 0.0 X 0 0 0 Kristi Laber 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 Neugebauer Director 1.0 0.0 X 0 0 0 Michael Murphy President/CEO 45.0 5.0 X 0 0 0 0 0 0 0 false false false 0 135000 0 73211 0 938459 1559516 0 2706186 Youth Development 1564373 1564373 Healthy Living 772238 772238 Social Responsibility 0 0 0 0 0 0 2336611 25392 0 0 25392 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4107 0 -4107 -4107 0 0 -4107 20650 73211 41313 -20663 0 -20663 0 0 0 0 0 0 30550 55721 -25171 -25171 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5018248 2311440 0 622 0 0 35666 12483 21400 1783 0 0 0 0 1115337 993270 74370 47697 14165 9776 0 4389 37054 24169 12885 0 79603 72242 3664 3697 0 0 0 0 63 0 63 0 34225 0 34225 0 0 0 0 0 0 0 0 0 0 0 26520 367 26153 0 13035 7945 5090 0 462243 443766 18477 0 21199 236 20963 0 0 0 0 0 211286 208841 2445 0 111384 109765 1619 0 0 0 0 0 10458 3772 6686 0 15073 0 15073 0 68681 68681 0 0 92072 78761 13311 0 149820 0 149820 0 REPAIR AND MAINTENANCE 79250 75467 3783 0 BAD DEBT EXPENSES 22252 14104 8148 0 CREDIT CARD FEES 16754 0 16754 0 Sports Contracts 30691 30691 0 0 5029 1147 3882 0 2651860 2155483 438811 57566 0 0 0 0 0 0 1031466 1270651 134996 127036 421662 521733 0 0 0 0 155669 208144 0 0 6565 0 5900290 2376985 3365759 3523305 103685 104332 0 1870675 1870675 0 0 79765 106285 7170242 7732161 553653 303419 0 0 226051 111700 0 0 0 0 0 0 1629289 425771 0 0 364173 127046 2773166 967936 4289971 6145507 107105 618718 0 0 0 0 0 0 4397076 6764225 7170242 7732161 2366388 761 0 0 0 0 X false true X true false X 3005188 1216314 1056110 1448077 2706186 9431875 1857092 1104057 2311204 2469504 2367161 10109018 46453 0 0 0 0 46453 0 0 0 0 0 0 0 0 0 0 0 0 4908733 2320371 3367314 3917581 5073347 19587346 151185 271073 32500 90000 26553 571311 0 0 0 0 0 0 151185 271073 32500 90000 26553 571311 19016035 99 13 9 433 25392 25946 0 0 0 0 0 0 99 13 9 433 25392 25946 0 42583 59140 33853 0 135576 0 0 0 0 0 0 4908832 2362967 3426463 3951867 5098739 19748868 0.9629 0.9510 0 0.0 X Schedule A, Part III As of 12/31/2022, Young Men's Christian Association changed its accounting period from a calendar year to a fiscal year ending August 31st. On Schedule A, Part III, Column (E) is for the short year ending August 31, 2023. Columns (A), (B), (C), (D) represent each respective calendar year for which the column is titled. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 23744 0 23744 0 0 0 0 0 0 0 0 0 0 0 0 1.0 0.0 0.0 true false 0 73286 73286 0 4825295 1740840 3084455 0 75723 75723 0 0 688858 560422 128436 0 237128 0 237128 3523305 Investment in Housing Partnerships 1870675 C 1870675 Refundable Advance 127046 127046 X 5089112 761 0 0 70103 70864 5018248 0 0 5018248 2721963 0 0 0 70103 70103 2651860 0 0 2651860 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 eight months ended August 31, 2023 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 - 55721 Other Fundraising Expense - 14382 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 55721 Other Fundraising Expense - 14382 Golf Classic 93861 73211 20650 0 7640 13513 5778 0 14382 0 0 93861 73211 20650 0 7640 13513 5778 0 14382 41313 -20663 Form 990, Page 1, Section A Change in accounting period under Rev. Proc 85-58 Form 990, Part III, Line 2 New program services The YMCA partnered with the Sioux Falls School District to provide after school programs at five elementary schools in the Sioux Falls school district starting in 2023. 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 1a Delegate broad authority to a committee 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. 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 VII, Section A This form 990 is being filed for a short year that does not have a calendar year ending with or within it. Therefore, no compensation is required to be disclosed. 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: ; Y Housing LLC 220 SOUTH MINNESOTA AVENUE SIOUX FALLS SD 57104 461928904 Low Income Family Housing SD -103 1507177 YOUNG MEN'S CHRISTIAN ASSOCIATION Y Housing II LLC 220 South Minnesota Avenue Sioux Falls SD 57104 822496829 Low Income Family Housing SD -103 331563 Young Men's Christian Association Y Housing III LLC 220 South Minnesota Avenue Sioux Falls SD 57104 822536194 Low Income Family Housing SD -103 47165 Young Men's Christian Association Y Housing IV LLC 220 South Minnesota Avenue Sioux Falls SD 57104 842798151 Low Income Family Housing SD 0 35782 Young Men's Christian Association Y Housing V LLC 220 South Minnesota Avenue Sioux Falls SD 57104 852191959 Low Income Family Housing SD 0 272178 Young Men's Christian Association Y Housing VI LLC 220 South Minnesota Avenue Sioux Falls SD 57104 881184077 Low Income Family Housing SD -103 1911788 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 -103 1507177 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 -103 331563 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 -103 47165 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 0 35782 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 272178 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 1911788 false true 0.0001 false false false false false false false false false false false false false false false false false false false Schedule R, Part III For this short year return, columns (f) and (g), information has been included for each investment using the income for calendar year 2022 and end of year assets as of 12/31/22.