Nonprofit · EIN 42-0958909
CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC
Tax-exempt · SPIRIT LAKE, IA 51360
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,318,643 | $4,692,984 | $625,659 | $24,520,524 | $2,479,269 | $22,041,255 |
| December 31, 2024 | 990 | $5,567,903 | $4,459,224 | $1,108,679 | $23,830,395 | $2,798,477 | $21,031,918 |
| December 31, 2023 | 990 | $5,096,032 | $3,930,789 | $1,165,243 | $22,932,829 | $3,078,270 | $19,854,559 |
| December 31, 2022 | 990 (amended) | $7,841,983 | $3,706,103 | $4,135,880 | $22,446,887 | $3,932,598 | $18,514,289 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,259,740
- Program service revenue
- $3,650,008
- Investment income
- $300,032
- Net gain from sales of assets
- $9,121
- Net income from fundraising events
- -$14,094
- Net income from sales of inventory
- $70,487
- Other revenue
- $108,863
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $138,377
- Other salaries and wages
- $1,812,893
- Salaries, compensation and benefits (total)
- $2,311,438
- Professional fundraising fees
- $0
- Accounting fees
- $35,710
- Depreciation
- $839,482
- Program services (functional)
- $3,911,349
- Management and general (functional)
- $703,311
- Fundraising (functional)
- $78,324
Balance sheet and other
- Total assets, start of year
- $23,830,395
- Total assets, end of year
- $24,520,524
- Total liabilities, end of year
- $2,479,269
- Net assets, end of year
- $22,041,255
- Land, buildings and equipment
- $15,880,649
- Publicly traded securities
- $6,474,428
- Net assets without donor restrictions
- $20,906,096
- Net assets with donor restrictions
- $1,135,159
- Gross receipts
- $5,422,680
- Employees
- 250
- Volunteers
- 313
- Year formed
- 1971
- State of legal domicile
- IA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW FISHER | EXECUTIVE DIRECTOR Officer | 60 | $140,579 |
| DALTON KIDD | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JESSICA KELLEY | SECRETARY Trustee or director, Officer | 2 | $0 |
| LUKE DONNENWERTH | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARK DYKEMA | TREASURER Trustee or director, Officer | 2 | $0 |
| ALEX ROBINSON | BOARD MEMBER Trustee or director | 2 | $0 |
| BILL KALLSEN | BOARD MEMBER Trustee or director | 2 | $0 |
| CHRIS FUHRMAN | BOARD MEMBER Trustee or director | 2 | $0 |
| CINDY VOSS | BOARD MEMBER Trustee or director | 2 | $0 |
| CURT PETERSEN | BOARD MEMBER Trustee or director | 2 | $0 |
| CURT STROUTH | BOARD MEMBER Trustee or director | 2 | $0 |
| DEBBIE PARKS | BOARD MEMBER Trustee or director | 2 | $0 |
| DEVON OBERMAN | BOARD MEMBER Trustee or director | 2 | $0 |
| JASON LORENZEN | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAELA TAMISIEA | BOARD MEMBER Trustee or director | 2 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICKEY HARRINGTON | BOARD MEMBER Trustee or director | 2 | $0 |
| SARA FRERICHS | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW FISHER | EXECUTIVE DIRECTOR Officer | 60 | $131,133 |
| CHRIS FUHRMAN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| DALTON KIDD | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ERICK TURNER | SECRETARY Trustee or director, Officer | 2 | $0 |
| LUKE DONNENWERTH | BOARD MEMBER Trustee or director, Officer | 2 | $0 |
| MARK DYKEMA | TREASURER Trustee or director, Officer | 2 | $0 |
| ALEX ROBINSON | BOARD MEMBER Trustee or director | 2 | $0 |
| ANGIE HINN | BOARD MEMBER Trustee or director | 2 | $0 |
| BILL KALLSEN | BOARD MEMBER Trustee or director | 2 | $0 |
| DEBBIE PARKS | BOARD MEMBER Trustee or director | 2 | $0 |
| JASON LORENZEN | BOARD MEMBER Trustee or director | 2 | $0 |
| JEREMY MORRISON | BOARD MEMBER Trustee or director | 2 | $0 |
| JESSICA KELLEY | BOARD MEMBER Trustee or director | 2 | $0 |
| KRISTY MILLER | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAELA TAMISIEA | BOARD MEMBER Trustee or director | 2 | $0 |
| SARA FRERICHS | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW FISHER | EXECUTIVE DIRECTOR Officer | 60 | $123,711 |
| CHRIS FUHRMAN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| DALTON KIDD | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ERICK TURNER | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARK DYKEMA | TREASURER Trustee or director, Officer | 2 | $0 |
| ALEX ROBINSON | BOARD MEMBER Trustee or director | 2 | $0 |
| ANGIE HINN | BOARD MEMBER Trustee or director | 2 | $0 |
| BILL KALLSEN | BOARD MEMBER Trustee or director | 2 | $0 |
| DEBBIE PARKS | BOARD MEMBER Trustee or director | 2 | $0 |
| JASON LORENZEN | BOARD MEMBER Trustee or director | 2 | $0 |
| JEREMY MORRISON | BOARD MEMBER Trustee or director | 2 | $0 |
| KRISTY MILLER | BOARD MEMBER Trustee or director | 2 | $0 |
| LUKE DONNENWERTH | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAELA TAMISIEA | BOARD MEMBER Trustee or director | 2 | $0 |
| SARA FRERICHS | BOARD MEMBER Trustee or director | 2 | $0 |
| ZACH BORUS | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2022: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW FISHER | EXECUTIVE DIRECTOR Officer | 50 | $121,378 |
| CHRIS FUHRMAN | SECRETARY Trustee or director, Officer | 2 | $0 |
| DALTON KIDD | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARK DYKEMA | TREASURER Trustee or director, Officer | 2 | $0 |
| SARA FRERICHS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ABBY GOODLAXSON | BOARD MEMBER Trustee or director | 2 | $0 |
| ALEX ROBINSON | BOARD MEMBER Trustee or director | 2 | $0 |
| ANGIE HINN | BOARD MEMBER Trustee or director | 2 | $0 |
| BILL KALLSEN | BOARD MEMBER Trustee or director | 2 | $0 |
| DEBBIE PARKS | BOARD MEMBER Trustee or director | 2 | $0 |
| ERICK TURNER | BOARD MEMBER Trustee or director | 2 | $0 |
| JEREMY MORRISON | BOARD MEMBER Trustee or director | 2 | $0 |
| KRISTY MILLER | BOARD MEMBER Trustee or director | 2 | $0 |
| LUKE DONNENWERTH | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAELA TAMISIEA | BOARD MEMBER Trustee or director | 2 | $0 |
| ZACH BORUS | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1900 41ST ST, SPIRIT LAKE, IA 51360-7626
- Principal officer (990 for 2025)
- Andrew Fisher, 1900 41st Street, Spirit Lake, IA 51360
- Signed the 990
- Andrew Fisher, Executive Director
- Phone
- (712) 336-9622
- Website
- https://campfosterymca.com/
- Return prepared by
- Williams & Company PC
Mission
CAMP FOSTER YMCA OF THE OKOBOJIS IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE.
Program accomplishments
- Statement of Program Service Accomplishments Part III Camp Foster YMCA is a non-profit organization served by a volunteer Board of Directors of up to 15 members. A full-time CEO and seventeen full-time staff implement the policies set by the Board. Camp Foster YMCA utilizes numerous volunteers to work with youth in a variety of programs on a year-round basis. Camp Foster serves youth and adults locally, as well as throughout the country. Youth Development Our YMCA is committed to nurturing the potential of every child and teen. We believe 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. Our YMCA programs, such as Y Kids Club, Summer Adventure Club, and Camp Foster Day Camp and Resident Camp, offer a range of experiences that enrich social-emotional, cognitive, and physical growth. Expenses include subsidies and direct financial assistance that make participation possible for 5 percent of the young people we engage. Healthy Living The Y 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, over 5,000 people in our community are receiving the support, guidance, and resource 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. Our programs are accessible, affordable, and open to all faiths, background, abilities, and income levels. In 2025, we provided over $85,000 in financial assistance to people who otherwise might not have been able to afford to participate. 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 110 years. Y programs, such as Reading Buddies, Delay the Disease Parkinson's Support, and Volunteer Coaching are examples of how we deliver training, resources, and support that empower our neighbors to effect change, bridge gaps, and overcome obstacles. In 2025, we engaged over 9,000 YMCA members, participants, and volunteers in activities that strengthen our community and pave the way for future generations to thrive. (Based on 5,000 members throughout the year, 3,500 campers/groups & conference participants, 300 volunteers, 100 Y Kids, 80 Reading Buddies 55Kids, and 60 Safety Around Water participants.)Expenses $3,911,349 · revenue $4,051,191
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 | 990 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
- 42-0958909
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1971
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P27Z)
- Assets (IRS master file)
- $24,520,524
- Income (IRS master file)
- $5,422,680
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,318,643 | $4,692,984 | $24,520,524 | XML |
| 990 | December 2024 | $5,567,903 | $4,459,224 | $23,830,395 | XML |
| 990 | December 2023 | $5,096,032 | $3,930,789 | $22,932,829 | XML |
| 990 | December 2022 | $7,841,983 | $3,706,103 | $22,446,887 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 42-0958909).
Questions about CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC
- What is the EIN of CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC?
- The employer identification number (EIN) of CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC is 42-0958909.
- Is CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC 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 CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Andrew Fisher.
- Who are the officers and directors of CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $140,579 (ANDREW FISHER, EXECUTIVE DIRECTOR).
- How much revenue does CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,318,643, expenses of $4,692,984 and total assets of $24,520,524 at year end.
Other nonprofits in SPIRIT LAKE
- HOPE ROLLS INC EIN 84-2318855 · last filed 990-N for 2025
- MAKING LIVES JOLLY INC EIN 85-2357860 · last filed 990-N for 2025
- LAKES AREA SENIOR CITIZENS CENTER EIN 42-1152189 · last filed 990-N for 2021
- WINGS OF A DOVE INC EIN 20-0123517 · last filed 990-N for 2025
- BIG SPLASH INC EIN 80-0583264 · last filed 990-N for 2025
- JOY OF LIFE INC EIN 81-4446342 · last filed 990-N for 2025
- KINGS AND QUEENS LOCAL INC EIN 83-3773432 · last filed 990-N for 2025
- CUTTY OKOBOJI RESORT CLUB EIN 42-1186498 · last filed 990 for 2025