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SHIFT GARAGE

EIN 83-1938450 SIOUX FALLS, SD

Revenue 2024
$556,335
Expenses 2024
$500,527

Program services were 76.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
P50
Classification
1700
Street
110 S KIWANIS AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

TO MAKE A POSITIVE IMPACT ON GENERATIONAL POVERTY THROUGH RELIABLE TRANSPORTATION AND EDUCATION.

  • 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

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • JOSEPH SMITH

    PRESIDENT

    Total calculated
    $82,760
    From this org
    $82,760
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • BRIAN MARUSKA

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • MATTHEW SHULAW

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KYLE SCHOCK

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • ANGEL METZGER

    MEMBER

    Total calculated
    $0
    Hours/week
    1

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $556,335
    Expenses
    $500,527
    Contributions
    $450,183
    Grants paid
    $0
  • 2023
    Revenue
    $410,143
    Expenses
    $391,850
    Contributions
    $391,712
    Grants paid
    $25
  • 2022
    Revenue
    $271,685
    Expenses
    $277,628
    Contributions
    $111,237
    Grants paid
    $800

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $198,653
    Expenses
    $198,107
    Assets (EOY)
    $39,827

  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2020 · 990-EZ

    Revenue
    $152,038
    Expenses
    $136,266
    Assets (EOY)
    $38,274

  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2021, reinstated 15 May 2021.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.