Nonprofit · EIN 45-0232096
YMCA OF THE NORTHERN SKY
Tax-exempt · FARGO, ND 58103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $29,758,436 | $28,848,617 | $909,819 | $55,254,443 | $15,619,444 | $39,634,999 |
| December 31, 2024 | 990 | $30,629,864 | $26,526,081 | $4,103,783 | $51,781,721 | $15,123,416 | $36,658,305 |
| December 31, 2023 | 990 | $25,920,316 | $26,245,901 | -$325,585 | $41,636,853 | $9,483,259 | $32,153,594 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,656,827
- of which government grants
- $1,933,454
- Program service revenue
- $23,380,623
- Investment income
- $287,789
- Net rental income
- $81,760
- Net income from sales of inventory
- $32,484
- Other revenue
- $433,197
Expenses
- Grants and similar amounts paid
- $1,173,787
- Compensation of officers, directors and key employees
- $267,067
- Other salaries and wages
- $14,921,326
- Salaries, compensation and benefits (total)
- $18,408,410
- Professional fundraising fees
- $0
- Legal fees
- $36,116
- Accounting fees
- $58,057
- Occupancy
- $930,374
- Travel
- $355,019
- Depreciation
- $2,159,247
- Program services (functional)
- $25,580,671
- Management and general (functional)
- $2,959,577
- Fundraising (functional)
- $308,369
Balance sheet and other
- Total assets, start of year
- $51,781,721
- Total assets, end of year
- $55,254,443
- Total liabilities, end of year
- $15,619,444
- Net assets, end of year
- $39,634,999
- Land, buildings and equipment
- $38,970,556
- Net assets without donor restrictions
- $38,202,431
- Net assets with donor restrictions
- $1,432,568
- Gross receipts
- $29,801,241
- Employees
- 1,338
- Volunteers
- 393
- Year formed
- 1886
- State of legal domicile
- ND
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 | Other / benefits |
|---|---|---|---|---|
| Steve Smith | President and CEO Officer | 40 | $217,012 | $49,779 |
| Lorrie Thoemke | VP of Learning Centers Highest-paid employee | 40 | $145,098 | $30,495 |
| Britt Selbo | VP of Administration Highest-paid employee | 40 | $140,356 | $27,682 |
| Aaron Fabel | VP of Member and Program Services Highest-paid employee | 40 | $123,320 | $35,612 |
| Ely Mercil | VP of Buildings and Grounds Highest-paid employee | 40 | $131,153 | $26,730 |
| Karen Mathison | VP of Financial Development Highest-paid employee | 40 | $114,749 | $34,798 |
| Michelle Eldien | Chair Trustee or director, Officer | 0.5 | $0 | $0 |
| James Hand | Vice Chair #1 Trustee or director, Officer | 0.5 | $0 | $0 |
| Kirk Carow | Vice Chair #2 Trustee or director, Officer | 0.5 | $0 | $0 |
| Sarah Knutson | Secretary Trustee or director, Officer | 0.5 | $0 | $0 |
| Chris Marvel | Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Angie Baumann | Treasurer until Mar 2025 Trustee or director, Officer | 0.5 | $0 | $0 |
| Jeff Botnen | Immediate Past Board Chair Trustee or director, Officer | 0.5 | $0 | $0 |
| Mary Bressler | Director Trustee or director | 0.5 | $0 | $0 |
| DJ Colter | Director Trustee or director | 0.5 | $0 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Aaron Hill | Director Trustee or director | 0.5 | $0 |
| Todd Kadry | Director Trustee or director | 0.5 | $0 |
| Jane McLandress | Director Trustee or director | 0.5 | $0 |
| Kendra Olson | Director Trustee or director | 0.5 | $0 |
| Kristin Roers | Director Trustee or director | 0.5 | $0 |
| Linette Dahl | Director Trustee or director | 0.5 | $0 |
| Rammie Olson | Director as of Mar 2025 Trustee or director | 0.5 | $0 |
| Susan Jarvis | Director Trustee or director | 0.5 | $0 |
| Lisa Drake | Director until Mar 2025 Trustee or director | 0.5 | $0 |
| Beth Astrup | Director Trustee or director | 0.5 | $0 |
| Bill Nelson | Director until Mar 2025 Trustee or director | 0.5 | $0 |
| David Bjork | Director until Mar 2025 Trustee or director | 0.5 | $0 |
| Jeff Thomas | Director until Mar 2025 Trustee or director | 0.5 | $0 |
| Jordan Rasmusson | Director until Mar 2025 Trustee or director | 0.5 | $0 |
| Kimberly Vannett | Director until Mar 2025 Trustee or director | 0.5 | $0 |
| Siri Livdahl | Director until Mar 2025 Trustee or director | 0.5 | $0 |
| Michael Erickson | Director until Mar 2025 Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Steve Smith | President & CEO Officer | 40 | $202,068 | $39,239 |
| Aaron Hill | Director Trustee or director | 1 | $0 | $0 |
| Angie Baumann | Treasurer Trustee or director | 1 | $0 | $0 |
| Beth Astrup | Director Trustee or director | 1 | $0 | $0 |
| Bill Nelson | Director Trustee or director | 1 | $0 | $0 |
| Chris Marvel | Director Trustee or director | 1 | $0 | $0 |
| David Bjork | Director Trustee or director | 1 | $0 | $0 |
| Derrick Clark | Director Trustee or director | 1 | $0 | $0 |
| DJ Colter | Director Trustee or director | 1 | $0 | $0 |
| Dr Julie Blehm | Past President Trustee or director | 1 | $0 | $0 |
| James Hand | Vice Chair Trustee or director | 1 | $0 | $0 |
| Jane McLandress | Director Trustee or director | 1 | $0 | $0 |
| Jeff Botnen | Chair Trustee or director | 1 | $0 | $0 |
| Jeff Thomas | Director Trustee or director | 1 | $0 | $0 |
| Jordan Rasmusson | Director Trustee or director | 1 | $0 | $0 |
| Kendra Olson | Director Trustee or director | 1 | $0 | $0 |
| Kimberly Vannett | Director Trustee or director | 1 | $0 | $0 |
| Kirk Carow | Vice Chair Trustee or director | 1 | $0 | $0 |
| Kristin Roers | Director Trustee or director | 1 | $0 | $0 |
| Lisa Drake | Director Trustee or director | 1 | $0 | $0 |
| Mary Bressler | Director Trustee or director | 1 | $0 | $0 |
| Michael Erickson | Director Trustee or director | 1 | $0 | $0 |
| Michelle Eldien | Director Trustee or director | 1 | $0 | $0 |
| Sarah Knutson | Secretary Trustee or director | 1 | $0 | $0 |
| Siri Livdahl | Director Trustee or director | 1 | $0 | $0 |
| Todd Kadry | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Steve Smith | President & CEO Officer | 40 | $202,699 | $38,527 |
| Aaron Hill | Director Trustee or director | 1 | $0 | $0 |
| Angie Baumann | Treasurer Trustee or director | 1 | $0 | $0 |
| Beth Astrup | Director Trustee or director | 1 | $0 | $0 |
| Bill Nelson | Director Trustee or director | 1 | $0 | $0 |
| DJ Colter | Director Trustee or director | 1 | $0 | $0 |
| Dr Julie Blehm | Past President Trustee or director | 1 | $0 | $0 |
| James Hand | Vice Chair Trustee or director | 1 | $0 | $0 |
| Jeff Botnen | President Trustee or director | 1 | $0 | $0 |
| Jeff Thomas | Director Trustee or director | 1 | $0 | $0 |
| Kimberly Vannett | Director Trustee or director | 1 | $0 | $0 |
| Kirk Carow | Director Trustee or director | 1 | $0 | $0 |
| Lisa Drake | Director Trustee or director | 1 | $0 | $0 |
| Michael Erickson | Director Trustee or director | 1 | $0 | $0 |
| Than Baardson | Director Trustee or director | 1 | $0 | $0 |
| Tyrel Hegland | Secretary Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 400 1ST AVE S, FARGO, ND 58103-1901
- Principal officer (990 for 2025)
- Stephen Smith, 400 First Avenue South, Fargo, ND 58103
- Signed the 990
- Stephen Smith, President & CEO
- Phone
- (701) 293-9622
- Website
- www.ymcanorthernsky.org
- Return prepared by
- Eide Bailly LLP
Mission
We are dedicated to enhancing the spirit, mind, and body of all persons through youth development, healthy living, and social responsibility.
Program accomplishments
- SPACES THAT BRING PEOPLE TOGEHTER:In Fargo, ND and Fergus Falls, MN, the YMCA's three branches welcomed individuals for more than 627,000 visits in 2025, serving as trusted community hubs where people come to improve their health, build connection, and experience a strong sense of belonging.Across the year, the YMCA provided membership assistance to an average of 1,560 individuals and 188 families each month, ensuring that financial barriers never prevent access to the spirit, mind, and body benefits of belonging to the YMCA.Through every visit, the YMCA remains a place where all are welcomesupporting wellness, fostering relationships, and strengthening community for all who walk through our doors.Expenses $5,506,312 · grants $390,606 · revenue $4,635,595
- PREPARING CHILDREN FOR SUCCESSIn 2025, 89% of children in YMCA early learning programs met or exceeded kindergarten readiness benchmarks, demonstrating strong preparation for academic success and lifelong learning. These outcomes reflect more than academic achievementthey represent children building confidence, social-emotional skills, independence, friendships, and a strong sense of belonging in their earliest years.YMCA early learning and school-age programs focus on whole-child development in safe, nurturing environments where children are supported socially, emotionally, and academically. Every day, children are encouraged to explore, learn, and grow foundational skills that help them thrive in school and beyond.For school-age youth, the YMCA operates 21 before and after school child care sites located within area schools, providing families with convenient, reliable care in environments children already know and trust. These programs ensure students have a safe place to learn, connect, and grow before and after the school day while supporting continued academic engagement and enrichment.To ensure access for all families, the YMCA provided more than $556,000 in scholarships and financial assistance in 2025, supporting children from newborn through 5th grade in child care programs. This investment removes financial barriers and ensures high-quality care is available to families regardless of income.By providing affordable, high-quality early learning and school-age care, the YMCA gives parents the stability they need to work and support their families, strengthens the local workforce, and contributes to a stronger communitywhile ensuring children are safe, supported, and prepared for success in school and life.Expenses $15,961,413 · grants $628,454 · revenue $18,397,176
- NOURISHING OUR COMMUNITYIn 2025, the YMCA provided 632,750 meals and snacks through our programs and directly to children and families across our community. Through summer meal programs, super snacks, Blizzard Boxes, and mobile meal distribution, the YMCA continues to ensure youth have reliable access to nutritious food when and where they need it most.The YMCA's Mobile Meals and Hunger Heroes programs remove barriers to food access by delivering meals directly to neighborhoods, schools, parks, and community gathering spaces creating safe, accessible, and stigma-free opportunities for children to receive healthy meals.In 2025, the YMCA expanded its Rural Food Program, now known as Hunger Heroes, into 13 rural communities, including Oakes and Valley City, North Dakota, and Battle Lake and Breckenridge, Minnesota, helping reach even more children and families experiencing food insecurity. This program delivered 97,000 meals to children under the age of 18 in 9 weeks during the summer when school isn't in session. A time when children are often the most hungry. Together with schools, community partners, volunteers, and local organizations, the YMCA is responding to the growing need for food assistance across urban and rural communities alike.When a child has access to reliable food, everything changes. Together, we fuel their future.YOUTH PROGRAMS & CAMP: GROWING WITH PURPOSEIn 2025, 3,894 youth built confidence, skills, and lasting friendships through YMCA sports programs and summer day camps. At YMCA Camp Cormorant, 903 overnight campers experienced personal growth, independence, and connection in the outdoors, while 250 children attended camp with scholarship support, ensuring access for families regardless of financial circumstances.From the court to the campsite, YMCA programs create safe, welcoming spaces where young people discover their strengths, develop meaningful relationships, and gain a true sense of belonging.SWIM SAFETY: BUILDING CONFIDENCE, COURAGE & LIFESAVING SKILLSIn 2025, 3,253 youth participated in YMCA swim safety and swim lesson programs, gaining essential water safety skills that help prevent drowningone of the leading causes of accidental death for children. Swim instruction at the YMCA is a proven, life-saving intervention that equips children with the ability to stay safe in and around water.Beyond skill development, swim lessons build confidence, courage, perseverance, and self-trust. For many children, entering the water for the first time means facing fear and trying something unfamiliar. With supportive instruction, they learn to float, breathe, and swim independentlyexperiences that build resilience and a strong sense of accomplishment that extends well beyond the pool.The YMCA also provides swim instruction for adults who are learning to swim later in life. These classes offer a welcoming, judgment-free environment where participants overcome fear of water, develop critical safety skills, and gain lifelong confidence.In addition, YMCA swim programs serve New Americans of all ages through culturally responsive instruction that supports individuals and families who may be experiencing pools and open water environments for the first time. These programs prioritize safety, comfort, and inclusion while building essential water survival skills.Across all ages, YMCA swim programs create safe, supportive spaces where individuals build independence, confidence, and lifelong respect for water. By meeting people where they are and removing barriers to access, the YMCA ensures more children, adults, and families can safely enjoy water activities while gaining skills that can save lives.Through every lesson, the YMCA strengthens not only swim ability, but courage, confidence, and connection.Expenses $4,112,946 · grants $154,727 · revenue $347,852
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
- 45-0232096
- 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
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P27Z)
- Assets (IRS master file)
- $55,254,443
- Income (IRS master file)
- $29,801,241
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $29,758,436 | $28,848,617 | $55,254,443 | XML |
| 990 | December 2024 | $30,629,864 | $26,526,081 | $51,781,721 | XML |
| 990 | December 2023 | $25,920,316 | $26,245,901 | $41,636,853 | XML |
| 990 | December 2022 | $22,324,811 | $23,283,571 | $40,426,805 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 45-0232096).
Questions about YMCA OF THE NORTHERN SKY
- What is the EIN of YMCA OF THE NORTHERN SKY?
- The employer identification number (EIN) of YMCA OF THE NORTHERN SKY is 45-0232096.
- Is YMCA OF THE NORTHERN SKY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1943.
- Are donations to YMCA OF THE NORTHERN SKY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YMCA OF THE NORTHERN SKY 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 YMCA OF THE NORTHERN SKY 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 YMCA OF THE NORTHERN SKY 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 YMCA OF THE NORTHERN SKY?
- The 990 for the year ended December 31, 2025 names Stephen Smith.
- Who are the officers and directors of YMCA OF THE NORTHERN SKY?
- The 990 for the year ended December 31, 2025 lists 32 people; 6 received compensation from the organization, the highest $217,012 (Steve Smith, President and CEO).
- How much revenue does YMCA OF THE NORTHERN SKY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $29,758,436, expenses of $28,848,617 and total assets of $55,254,443 at year end.
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