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← YOUNG MENS CHRISTIAN ASSOCIATION

Form 990 for tax year 2023

Filed by YOUNG MENS CHRISTIAN ASSOCIATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 3 June 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$5,018,248 changed to $5,317,750
Total expenses
$2,651,860 changed to $5,159,146
Contributions and grants received
$2,706,186 changed to $1,491,310
Grants paid
$0 changed to $5,000
Program service revenue
$2,336,611 changed to $3,685,256
Investment income
$21,285 changed to $125,178
Other revenue
-$45,834 changed to $16,006
Total assets, end of year
$7,732,161 changed to $7,764,935
Total liabilities, end of year
$967,936 changed to $824,542
Net assets or fund balances, end of year
$6,764,225 changed to $6,940,393
Program services expenses
$2,155,483 changed to $4,319,775
Management and general expenses
$438,811 changed to $754,662
Fundraising expenses
$57,566 changed to $84,709
Program service expenses (Part III)
$2,155,483 changed to $4,319,775

Listed only on the earlier return

  • Katie Ashmore

Listed only on the later return

  • Ashley Burwell
  • Barry Hoogland
  • Brian Cooper
  • Kathy Thorson
  • Zach Dickson

Listed under a different title

  • Anshu Chandra: Director then Chairman
  • Brian Moberly: Director then Director until 12-23
  • Chuck Nelson: Past Chairman then Director
  • Dave Mickelson: Treasurer then Treasurer until 12-23/Director
  • Derik Budig: Vice Chairman then Vice Chairman until 12-23
  • Haley Samuelson: Director then Director until 12-23
  • John Archer: Recording Secretary then Secretary until 12-23/Director
  • Jon Knutson: Director then Director until 12-23/Treasurer
  • Kristi Laber: Director then Director until 12-23/Secretary
  • Michael Murphy: President/CEO then CEO
  • Zach Neugebauer: Director then Director until 12-23/Vice Chairman

Totals

Total revenue
$5,018,248
Total expenses
$2,651,860
Contributions and grants received
$2,706,186
Grants paid
$0
Program service revenue
$2,336,611
Investment income
$21,285
Other revenue
-$45,834
Total assets, end of year
$7,732,161
Total liabilities, end of year
$967,936
Net assets or fund balances, end of year
$6,764,225
Program services expenses (Part IX)
$2,155,483
Management and general expenses
$438,811
Fundraising expenses
$57,566
Program service expenses (Part III)
$2,155,483

Program services were 81.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $135,000

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $73,211

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $938,459

  • 1f · All other contributions, gifts and grants

    $1,559,516

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Youth Development

    total $1,564,373 · related or exempt $1,564,373

  • 2b · Program service revenue: Healthy Living

    total $772,238 · related or exempt $772,238

  • 2c · Program service revenue: Social Responsibility

    total $0 · related or exempt $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $25,392 · related or exempt $0 · unrelated business $0 · excluded $25,392

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $4,107

  • 7c · Gain or loss

    securities $0 · other assets -$4,107

  • 7d · Net gain or loss

    total -$4,107 · related or exempt $0 · unrelated business $0 · excluded -$4,107

  • 8a · Fundraising events: gross income

    $20,650

  • 8a · Fundraising events: contributions included on line 1c

    $73,211

  • 8b · Fundraising events: direct expenses

    $41,313

  • 8c · Net income from fundraising events

    total -$20,663 · unrelated business $0 · excluded -$20,663

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $30,550

  • 10b · Cost of goods sold

    $55,721

  • 10c · Net income from sales of inventory

    total -$25,171 · related or exempt -$25,171 · unrelated business $0 · excluded $0

  • 11a · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11b · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11c · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $35,666 · program services $12,483 · management and general $21,400 · fundraising $1,783

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $1,115,337 · program services $993,270 · management and general $74,370 · fundraising $47,697

  • 8 · Pension plan contributions

    total $14,165 · program services $9,776 · management and general $0 · fundraising $4,389

  • 9 · Other employee benefits

    total $37,054 · program services $24,169 · management and general $12,885 · fundraising $0

  • 10 · Payroll taxes

    total $79,603 · program services $72,242 · management and general $3,664 · fundraising $3,697

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $63 · program services $0 · management and general $63 · fundraising $0

  • 11c · Fees: accounting

    total $34,225 · program services $0 · management and general $34,225 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $26,520 · program services $367 · management and general $26,153 · fundraising $0

  • 12 · Advertising and promotion

    total $13,035 · program services $7,945 · management and general $5,090 · fundraising $0

  • 13 · Office expenses

    total $462,243 · program services $443,766 · management and general $18,477 · fundraising $0

  • 14 · Information technology

    total $21,199 · program services $236 · management and general $20,963 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $211,286 · program services $208,841 · management and general $2,445 · fundraising $0

  • 17 · Travel

    total $111,384 · program services $109,765 · management and general $1,619 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $10,458 · program services $3,772 · management and general $6,686 · fundraising $0

  • 20 · Interest

    total $15,073 · program services $0 · management and general $15,073 · fundraising $0

  • 21 · Payments to affiliates

    total $68,681 · program services $68,681 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $92,072 · program services $78,761 · management and general $13,311 · fundraising $0

  • 23 · Insurance

    total $149,820 · program services $0 · management and general $149,820 · fundraising $0

  • 24a · Other expenses: REPAIR AND MAINTENANCE

    total $79,250 · program services $75,467 · management and general $3,783 · fundraising $0

  • 24b · Other expenses: BAD DEBT EXPENSES

    total $22,252 · program services $14,104 · management and general $8,148 · fundraising $0

  • 24c · Other expenses: CREDIT CARD FEES

    total $16,754 · program services $0 · management and general $16,754 · fundraising $0

  • 24d · Other expenses: Sports Contracts

    total $30,691 · program services $30,691 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $5,029 · program services $1,147 · management and general $3,882 · fundraising $0

  • 26 · Joint costs (an allocation of the lines above)

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $1,031,466 · end of year $1,270,651

  • 3 · Pledges and grants receivable

    beginning of year $134,996 · end of year $127,036

  • 4 · Accounts receivable

    beginning of year $421,662 · end of year $521,733

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $155,669 · end of year $208,144

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,565 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $5,900,290

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,376,985

  • 10c · Land, buildings and equipment, net

    beginning of year $3,365,759 · end of year $3,523,305

  • 11 · Investments: publicly traded securities

    beginning of year $103,685 · end of year $104,332

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $1,870,675 · end of year $1,870,675

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $79,765 · end of year $106,285

  • 17 · Accounts payable and accrued expenses

    beginning of year $553,653 · end of year $303,419

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $226,051 · end of year $111,700

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $1,629,289 · end of year $425,771

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $364,173 · end of year $127,046

  • 27 · Net assets without donor restrictions

    beginning of year $4,289,971 · end of year $6,145,507

  • 28 · Net assets with donor restrictions

    beginning of year $107,105 · end of year $618,718

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

To serve all people and to help them reach their God-given potential through the development of spirit, mind and body

  • 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.

    Expenses $1,913,262 · Revenue $1,539,202

  • 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.

    Expenses $242,221 · Revenue $772,238

  • 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.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Chuck Nelson

    Past Chairman

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Dave Mickelson

    Treasurer

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Derik Budig

    Vice Chairman

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Jason Appel

    Chairman

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • John Archer

    Recording Secretary

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • Abbie Everist

    Director

    Total calculated
    $0
    Hours/week
    1

  • Adam Walsh

    Director

    Total calculated
    $0
    Hours/week
    1

  • Anshu Chandra

    Director

    Total calculated
    $0
    Hours/week
    1

  • Brian Moberly

    Director

    Total calculated
    $0
    Hours/week
    1

  • Camille Lewis

    Director

    Total calculated
    $0
    Hours/week
    1

  • Drew Reaves

    Director

    Total calculated
    $0
    Hours/week
    1

  • Glen Herrick

    Director

    Total calculated
    $0
    Hours/week
    1

  • Haley Samuelson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jon Knutson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Katie Ashmore

    Director

    Total calculated
    $0
    Hours/week
    1

  • Keith Portner

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kristi Laber

    Director

    Total calculated
    $0
    Hours/week
    1

  • Phil Rysdon

    Director

    Total calculated
    $0
    Hours/week
    1

  • Ron Steffen

    Director

    Total calculated
    $0
    Hours/week
    1

  • Ryan Burger

    Director

    Total calculated
    $0
    Hours/week
    1

  • Ryan Noonan

    Director

    Total calculated
    $0
    Hours/week
    1

  • Steve Lindquist

    Director

    Total calculated
    $0
    Hours/week
    1

  • Tyler Haahr

    Director

    Total calculated
    $0
    Hours/week
    1

  • Tyler Tordsen

    Director

    Total calculated
    $0
    Hours/week
    1

  • Zach Neugebauer

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Murphy

    President/CEO

    Total calculated
    $0
    Hours/week
    45 + 5 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Y Housing LLC

    Low Income Family Housing · SD · income -$103 · assets $1,507,177

    Directly controlled by YOUNG MEN'S CHRISTIAN ASSOCIATION

  • Y Housing II LLC

    Low Income Family Housing · SD · income -$103 · assets $331,563

    Directly controlled by Young Men's Christian Association

  • Y Housing III LLC

    Low Income Family Housing · SD · income -$103 · assets $47,165

    Directly controlled by Young Men's Christian Association

  • Y Housing IV LLC

    Low Income Family Housing · SD · income $0 · assets $35,782

    Directly controlled by Young Men's Christian Association

  • Y Housing V LLC

    Low Income Family Housing · SD · income $0 · assets $272,178

    Directly controlled by Young Men's Christian Association

  • Y Housing VI LLC

    Low Income Family Housing · SD · income -$103 · assets $1,911,788

    Directly controlled by Young Men's Christian Association

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • Sioux Falls YMCA Housing Initiative LP

    Related · LOW INCOME FAMILY HOUSING · SD · 0.01% owned · share of income -$103 · share of assets $1,507,177 · general or managing partner

    Directly controlled by Y Housing LLC

  • Cleveland Center Apartments LP

    Related · Low income family housing · SD · 0.01% owned · share of income -$103 · share of assets $331,563 · general or managing partner

    Directly controlled by Y Housing II LLC

  • Technology Heights II Apartments LP

    Related · Low income family housing · SD · 0.01% owned · share of income -$103 · share of assets $47,165 · general or managing partner

    Directly controlled by Y Housing III LLC

  • Irving Center Apartments LP

    Related · Low Income Family Housing · SD · 0.01% owned · share of income $0 · share of assets $35,782 · general or managing partner

    Directly controlled by Y Housing IV LLC

  • Jefferson Village Apartments LP

    Related · Low Income Family Housing · SD · 0.01% owned · share of income $0 · share of assets $272,178 · general or managing partner

    Directly controlled by Y Housing V LLC

  • Jefferson Village Apartments II LP

    Related · Low Income Family Housing · SD · 0.01% owned · share of income $0 · share of assets $1,911,788 · general or managing partner

    Directly controlled by Y Housing VI LLC

Provenance

Return type
form_990
Tax year
2023
Filed
8 July 2024
IRS schema version
2023v5.1
Source object
202401909349301245

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