Sioux Falls YMCA

Legal name: Young Men's Christian Association

Nonprofit profile at a glance

EIN
460225021
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Sioux Falls, SD, United States
Phone
605.336.3190
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,872,818
Expenses
$5,180,523
Assets
$7,515,212
Liabilities
$869,813

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • JAMES OPPENHEIMER (CEO AS OF 10/24)
  • MICHAEL MURPHY (CEO UNTIL 9/24)

Highest reported compensation

  • MICHAEL MURPHY (CEO UNTIL 9/24): $40,125 total reported compensation
  • JAMES OPPENHEIMER (CEO AS OF 10/24): $36,183 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all.

What it reported doing in 2024

Youth development the sioux falls family ymca develops strong kids by nurturing the potential of every child and teen. The association believes all children have great potential and deserve the opportunity to discover who they are and what they can achieve. We help young people cultivate the values, skills and relationships that lead to positive behaviors, better health, and stronger educational achievement. The association's programs, such as summer camp, youth sports, and after school care, offer a range of experiences that enrich cognitive, social, physical and emotional growth. Expenses included subsidies and direct financial assistance that help make participation possible for more than 5,000 young people.

Operating model

Revenue model
Other-operating. 72% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $5.05 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.3%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 16th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 85.2% of revenue deployed · 80% of spending went to programs
  • Governance: 26 of 26 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $4.1M in reported program spending
  • Leadership: top reported pay $40K · 32 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 12 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.