2026-06-23T12:11:45-05:00 2025-08-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-09-01 460255779 Aberdeen Family YMCA ABER 6052254910 5 South State Street Aberdeen SD 57401 Michael Quast CEO 6052254910 2026-06-22 1 1 Lisa Chaffee CPA P00193453 7012551091 2026-06-22 2024 2025-03-06 01:10:19Z Michael Quast 5 South State Street Aberdeen SD 57401 7375009 0 X www.aberdeenymca.org X 1920 SD The Aberdeen Family YMCA is a charitable, community service organization. 18 18 399 755 0 0 1686184 582548 4474387 4640590 181667 141512 27250 222435 6369488 5587085 329577 355705 0 0 3164788 3329090 0 0 36788 1669475 1822918 5163840 5507713 1205648 79372 22227506 22768614 1218517 1492940 21008989 21275674 X To put Christian principles into practice through programs that build healthy spirit, mind, and body for all. 0 0 2144127 355705 2039061 Helping people of all ages and abilities develop health in spirit, mind, and body is at the core of the Aberdeen Family YMCA. Our programs are designed to help people create realistic goals for self-improvement and emphasize disease prevention through regular exercise, proper nutrition, stress management, and health education. There are programs at our YMCA for all ages, abilities, and level of fitness. The YMCA has identified the growing national obesity rates in this country as a critical social issue that must be addressed and our health and well-being programs are designed to help people achieve wholeness in their life. YMCA programs promote interaction, teamwork, and development of moral and ethical behavior, social skills and self-esteem. We serve approximately 5,500 members as well as thousands of additional people taking part in YMCA sponsored programs and activities and provided financial assistance. 2904922 2468588 The Aberdeen Family YMCA provides high quality child care activities for preschool and school age children from all segments of our community. We offer a variety of state licensed childcare programs, both full and part-time, which provide a safe and nurturing environment where youth can develop self-esteem, good values and an appreciation of charitable service. Woven into the fabric of the YMCA mission is a commitment to strengthening families. Our child care programs relieve the burden of balancing work and family and make it possible for parents of children in our care to remain gainfully employed, knowing that their children are thriving in a safe, developmentally sound environment.The Aberdeen Family YMCA provides tuition assistance for child care services and accepts eligible state assisted families. In addition, we provide aid to families who need help due to family violence, substance abuse, etc., by collaborating with other social service agencies. We provide activities and information helping parents to learn more about raising healthy, happy children with positive self-esteem. We serve approximately 300 children on a daily basis at our child care centers. 105359 128161 Our youth programs give kids good role models to help them develop personal attributes and focuses on our YMCA core values of caring, honesty, respect, and responsibility. Each program emphasizes personal growth in the curriculum. Our youth sports programs encourage social interaction, skill development, and core values along with teamwork and working with others. After school play programs and summer day camps provide a lasting experience of personal enrichment. They provide challenges and promote mental development, physical well-being, social growth, and self-respect. They benefit by becoming aware of the value of cooperation and gain confidence in the programs. The aquatics program not only helps youth and toddlers develop their physical skills, but it also provides opportunities for the entire family to share time in the pool to appreciate one another and promote intergenerational relationships. Our special needs camp provides opportunities for kids to experience activities they otherwise would not be able to and allows them to just be themselves. About 3,000 kids benefit from these programs annually. 5154408 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 16 0 1 399 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X X Rebecca Kappenman 6052254910 5 South State Street Aberdeen SD 57401 Eric Larson President 1.00 1.00 X X 0 0 0 Hannah Walter Vice President 1.00 1.00 X X 0 0 0 Nathan Golz Treasurer 1.00 1.00 X X 0 0 0 Nicole Schutter Secretary 1.00 1.00 X X 0 0 0 Lisa Dewar Director 1.00 1.00 X 0 0 0 Carmen Meyer Director 1.00 1.00 X 0 0 0 Jeff Senst Director 1.00 1.00 X 0 0 0 Kim Dorsett Director 1.00 1.00 X 0 0 0 DrRosalie Ball Director 1.00 1.00 X 0 0 0 Jonathan Goff Director 1.00 1.00 X 0 0 0 Gina Karst Director 1.00 1.00 X 0 0 0 Amber Schwab Director 1.00 1.00 X 0 0 0 Dan Bjerknes Director 1.00 1.00 X 0 0 0 Dr James Johnston Director 1.00 1.00 X 0 0 0 Brian Vander Weyst Director 1.00 1.00 X 0 0 0 Andy Rehder Director 1.00 1.00 X 0 0 0 Tom Cogley Director 1.00 1.00 X 0 0 0 Lee Kessler Director 1.00 1.00 X 0 0 0 Shane Franks Director (Until April 2025) 1.00 1.00 X 0 0 0 Michael Quast CEO 55.00 1.00 X 135595 0 8849 Rebecca Kappenman CFO 50.00 1.00 X 69617 0 8849 205212 0 17698 1 0 0 0 Quest Construction LLC 2301 8th Ave NE STE 120 Aberdeen SD 57401 Construction 862277 1 124000 30461 182187 245900 4998 582548 Child Care/Preschool 624410 2468588 2468588 Memberships 813410 1738751 1738751 Fees, Rentals, and Sales 813410 409142 409142 24109 24109 4640590 15530 15530 18887 0 18887 18887 18887 1863624 600 1736634 1608 126990 -1008 125982 125982 56034 30461 26825 29209 29209 18077 22857 -4780 -4780 Sec 48 Energy Tax Credit 900099 179119 179119 179119 5587085 4635810 0 368727 947 947 354758 354758 266958 158279 74374 34305 2663328 2624107 39221 74674 74674 108950 105838 3112 215180 205529 7168 2483 34791 34791 6486 6486 25349 25349 12274 12274 38082 37306 776 31614 25566 6048 364965 356962 8003 26943 22938 4005 1934 1583 351 29207 29207 75374 75374 714020 692599 21421 78672 75356 3316 Program/Operating Expen 227585 225062 2523 Food 88424 88424 Miscellaneous 59366 55167 4199 Bad Debts 7832 7832 5507713 5154408 316517 36788 411701 336411 689076 290633 126664 123242 25778968 8452841 16623693 17326127 2469759 2631962 1906613 2060239 22227506 22768614 421262 722356 59464 58360 737791 712224 1218517 1492940 X 19148361 19262091 1860628 2013583 21008989 21275674 22227506 22768614 X 79372 27088 160225 X 0 1 X 1 0 X 1137912 3035088 2077425 1686184 761667 8698276 3376582 4052413 4661343 4485599 4658667 21234604 4514494 7087501 6738768 6171783 5420334 29932880 34023 114927 51654 30033 36117 266754 0 34023 114927 51654 30033 36117 266754 29666126 4586 17629 60731 105948 34417 223311 4586 17629 60731 105948 34417 223311 9889 52904 39561 34456 29209 166019 4528969 7158034 6839060 6312187 5483960 30322210 0.97840 0.97720 0.00740 0.00730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 788763 788763 21115928 6315611 14800317 21631 19949 1682 2956027 2117281 838746 896619 896619 17326127 Interest in Aberdeen Family Y Foundation 1973277 Beneficial Interest in Assets Held by Community Foundation 86962 2060239 X 5462836 27088 -194533 -167445 5630281 6486 -49682 -43196 5587085 5196151 49682 49682 5146469 6486 354758 361244 5507713 Part X, Line 2: Management 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 Organization would recognize 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: Change in Beneficial Interest in Assets held by Community Foundation 7,270. Change in Interest in Aberdeen Family Y Foundation Net Assets 152,955. Grant Expense Reported in Expenses for Tax Purposes -354,758. Part XI, Line 4b - Other Adjustments: Fundraising Expenses Reported in Revenue for Tax Purposes -26,825. Cost of Goods Sold Reported in Revenue for Tax Purposes -22,857. Part XII, Line 2d - Other Adjustments: Fundraising Expenses Reported in Revenue for Tax Purposes 26,825. Cost of Goods Sold Reported in Revenue for Tax Purposes 22,857. Part XII, Line 4b - Other Adjustments: Grant Expenses Reported in Expenses for Tax Purposes 354,758. Spring Interstate 28223 7725 20498 3345 Fall Interstate 20848 7725 13123 3344 3 22669 12144 10525 13490 71740 27594 44146 20179 20179 23967 0 Tuition/Membership 886 354758 Part I, Line 2: Grants to individuals for tuition and memberships are determined per established criteria. The scholarships are provided directly by the organization so no additional monitoring is required after criteria is met. Form 990, Part VI, Section A, line 8b There are no committees that have the authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The CFO and CEO reviewed the return. The board members were provided a copy of the return electronically for their review prior to the return being filed. Form 990, Part VI, Section B, line 12c Officers and directors inherently monitor themselves and each other as part of the governance process on a monthly basis. Individuals abstain from deliberations and decisions on issues for which a conflict exists. The conflict of interest policy is reviewed and signed by board members on an annual basis. Form 990, Part VI, Section B, line 15a Compensation changes are made in conjunction with a performance appraisal. Comparative YMCA salary and other compensation for similar positions in Aberdeen are provided to the board for their review for the CEO. This is evaluated on an annual basis. Compensation for the CFO is determined by the CEO. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XI, line 9: Changes in Interest in Aberdeen Family Y Foundation Net Assets 152,955. Other Changes in Net Assets 7,270. Aberdeen Family Y Foundation Inc 5 South State Street Aberdeen SD 57401 460419782 Foundation financially supports the activities of the Aberdeen Family YMCA SD 501(c)(3) Line 11b, II Aberdeen Family YMCA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0