Nonprofit · EIN 83-1938450
SHIFT GARAGE
Tax-exempt (reinstated) · SIOUX FALLS, SD 57104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $556,335 | $500,527 | $55,808 | $109,894 | $4,928 | $104,966 |
| December 31, 2023 | 990 | $410,143 | $391,850 | $18,293 | $55,532 | $6,374 | $49,158 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $450,183
- Program service revenue
- $0
- Investment income
- $11
- Net income from sales of inventory
- $106,141
- Other revenue
- $106,141
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $82,760
- Other salaries and wages
- $201,290
- Salaries, compensation and benefits (total)
- $305,726
- Professional fundraising fees
- $0
- Accounting fees
- $3,275
- Occupancy
- $80,563
- Travel
- $26,185
- Depreciation
- $4,500
- Program services (functional)
- $384,417
- Management and general (functional)
- $111,656
- Fundraising (functional)
- $4,454
Balance sheet and other
- Total assets, start of year
- $55,532
- Total assets, end of year
- $109,894
- Total liabilities, end of year
- $4,928
- Net assets, end of year
- $104,966
- Land, buildings and equipment
- $3,358
- Net assets without donor restrictions
- $104,966
- Gross receipts
- $958,929
- Employees
- 12
- Volunteers
- 39
- Year formed
- 2018
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH SMITH | PRESIDENT Trustee or director, Officer | 40 | $82,760 |
| BRIAN MARUSKA | SECRETARY Trustee or director, Officer | 1 | $0 |
| MATTHEW SHULAW | MEMBER Trustee or director | 1 | $0 |
| KYLE SCHOCK | TREASURER Trustee or director, Officer | 1 | $0 |
| ANGEL METZGER | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH SMITH | PRESIDENT Trustee or director, Officer | 40 | $76,462 |
| BRIAN MARUSKA | SECRETARY Trustee or director, Officer | 1 | $0 |
| MATTHEW SHULAW | MEMBER Trustee or director | 1 | $0 |
| KYLE SCHOCK | TREASURER Trustee or director, Officer | 1 | $0 |
| ANGEL METZGER | MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 110 S KIWANIS AVE, SIOUX FALLS, SD 57104-2522
- In care of
- % JOE SMITH
- Principal officer (990 for 2024)
- JOSEPH SMITH, 110 S KIWANIS AVE, SIOUX FALLS, SD 57104
- Signed the 990
- JOSEPH SMITH, PRESIDENT
- Phone
- (605) 408-3647
- Website
- SHIFTGARAGE.ORG/RAPID-CITY/
- Return prepared by
- CASEY PETERSON LTD
Mission
TO MAKE A POSITIVE IMPACT ON GENERATIONAL POVERTY THROUGH RELIABLE TRANSPORTATION AND EDUCATION.
Program accomplishments
- VEHICLE REPAIRS - 142 FAMILIES SERVED.VEHICLES SOLD AT A DEEPLY DISCOUNTED RATE TO FAMILIES IN POVERTY - 126 FAMILIES SERVED.AUTOMOTIVE EDUCATION - 11 FAMILIES SERVED.FINANCIAL EDUCATION - 24 FAMILIES SERVED.Expenses $384,417 · revenue $106,141
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 83-1938450
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P50)
- Assets (IRS master file)
- $109,894
- Income (IRS master file)
- $958,929
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $556,335 | $500,527 | $109,894 | XML |
| 990 | December 2023 | $410,143 | $391,850 | $55,532 | XML |
| 990 | December 2022 | $271,685 | $277,628 | $36,012 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 83-1938450).
Questions about SHIFT GARAGE
- What is the EIN of SHIFT GARAGE?
- The employer identification number (EIN) of SHIFT GARAGE is 83-1938450.
- Is SHIFT GARAGE tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to SHIFT GARAGE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHIFT GARAGE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHIFT GARAGE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHIFT GARAGE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SHIFT GARAGE?
- The 990 for the year ended December 31, 2024 names JOSEPH SMITH.
- Who are the officers and directors of SHIFT GARAGE?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $82,760 (JOSEPH SMITH, PRESIDENT).
- How much revenue does SHIFT GARAGE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $556,335, expenses of $500,527 and total assets of $109,894 at year end.
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All nonprofits in SIOUX FALLS · South Dakota · Human services