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Nonprofit · EIN 45-0232096

YMCA OF THE NORTHERN SKY

Tax-exempt · FARGO, ND 58103

Financials

$25.9M$26.2M2023$30.6M$26.5M2024$29.8M$28.8M2025
Revenue Expenses · by fiscal year end
Financials of YMCA OF THE NORTHERN SKY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$29,758,436$28,848,617$909,819$55,254,443$15,619,444$39,634,999
December 31, 2024990$30,629,864$26,526,081$4,103,783$51,781,721$15,123,416$36,658,305
December 31, 2023990$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.

NameTitleHours / weekCompensationOther / benefits
Steve SmithPresident and CEO
Officer
40$217,012$49,779
Lorrie ThoemkeVP of Learning Centers
Highest-paid employee
40$145,098$30,495
Britt SelboVP of Administration
Highest-paid employee
40$140,356$27,682
Aaron FabelVP of Member and Program Services
Highest-paid employee
40$123,320$35,612
Ely MercilVP of Buildings and Grounds
Highest-paid employee
40$131,153$26,730
Karen MathisonVP of Financial Development
Highest-paid employee
40$114,749$34,798
Michelle EldienChair
Trustee or director, Officer
0.5$0$0
James HandVice Chair #1
Trustee or director, Officer
0.5$0$0
Kirk CarowVice Chair #2
Trustee or director, Officer
0.5$0$0
Sarah KnutsonSecretary
Trustee or director, Officer
0.5$0$0
Chris MarvelTreasurer
Trustee or director, Officer
0.5$0$0
Angie BaumannTreasurer until Mar 2025
Trustee or director, Officer
0.5$0$0
Jeff BotnenImmediate Past Board Chair
Trustee or director, Officer
0.5$0$0
Mary BresslerDirector
Trustee or director
0.5$0$0
DJ ColterDirector
Trustee or director
0.5$0$0
17 more people on this return
NameTitleHours / weekCompensation
Aaron HillDirector
Trustee or director
0.5$0
Todd KadryDirector
Trustee or director
0.5$0
Jane McLandressDirector
Trustee or director
0.5$0
Kendra OlsonDirector
Trustee or director
0.5$0
Kristin RoersDirector
Trustee or director
0.5$0
Linette DahlDirector
Trustee or director
0.5$0
Rammie OlsonDirector as of Mar 2025
Trustee or director
0.5$0
Susan JarvisDirector
Trustee or director
0.5$0
Lisa DrakeDirector until Mar 2025
Trustee or director
0.5$0
Beth AstrupDirector
Trustee or director
0.5$0
Bill NelsonDirector until Mar 2025
Trustee or director
0.5$0
David BjorkDirector until Mar 2025
Trustee or director
0.5$0
Jeff ThomasDirector until Mar 2025
Trustee or director
0.5$0
Jordan RasmussonDirector until Mar 2025
Trustee or director
0.5$0
Kimberly VannettDirector until Mar 2025
Trustee or director
0.5$0
Siri LivdahlDirector until Mar 2025
Trustee or director
0.5$0
Michael EricksonDirector until Mar 2025
Trustee or director
0.5$0
990 for the year ended December 31, 2024: 26 people
NameTitleHours / weekCompensationOther / benefits
Steve SmithPresident & CEO
Officer
40$202,068$39,239
Aaron HillDirector
Trustee or director
1$0$0
Angie BaumannTreasurer
Trustee or director
1$0$0
Beth AstrupDirector
Trustee or director
1$0$0
Bill NelsonDirector
Trustee or director
1$0$0
Chris MarvelDirector
Trustee or director
1$0$0
David BjorkDirector
Trustee or director
1$0$0
Derrick ClarkDirector
Trustee or director
1$0$0
DJ ColterDirector
Trustee or director
1$0$0
Dr Julie BlehmPast President
Trustee or director
1$0$0
James HandVice Chair
Trustee or director
1$0$0
Jane McLandressDirector
Trustee or director
1$0$0
Jeff BotnenChair
Trustee or director
1$0$0
Jeff ThomasDirector
Trustee or director
1$0$0
Jordan RasmussonDirector
Trustee or director
1$0$0
Kendra OlsonDirector
Trustee or director
1$0$0
Kimberly VannettDirector
Trustee or director
1$0$0
Kirk CarowVice Chair
Trustee or director
1$0$0
Kristin RoersDirector
Trustee or director
1$0$0
Lisa DrakeDirector
Trustee or director
1$0$0
Mary BresslerDirector
Trustee or director
1$0$0
Michael EricksonDirector
Trustee or director
1$0$0
Michelle EldienDirector
Trustee or director
1$0$0
Sarah KnutsonSecretary
Trustee or director
1$0$0
Siri LivdahlDirector
Trustee or director
1$0$0
Todd KadryDirector
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 16 people
NameTitleHours / weekCompensationOther / benefits
Steve SmithPresident & CEO
Officer
40$202,699$38,527
Aaron HillDirector
Trustee or director
1$0$0
Angie BaumannTreasurer
Trustee or director
1$0$0
Beth AstrupDirector
Trustee or director
1$0$0
Bill NelsonDirector
Trustee or director
1$0$0
DJ ColterDirector
Trustee or director
1$0$0
Dr Julie BlehmPast President
Trustee or director
1$0$0
James HandVice Chair
Trustee or director
1$0$0
Jeff BotnenPresident
Trustee or director
1$0$0
Jeff ThomasDirector
Trustee or director
1$0$0
Kimberly VannettDirector
Trustee or director
1$0$0
Kirk CarowDirector
Trustee or director
1$0$0
Lisa DrakeDirector
Trustee or director
1$0$0
Michael EricksonDirector
Trustee or director
1$0$0
Than BaardsonDirector
Trustee or director
1$0$0
Tyrel HeglandSecretary
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
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.

990 for the year ended December 31, 2025

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 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

FormYear endedRevenueExpensesAssetsReturn
990December 2025$29,758,436$28,848,617$55,254,443XML
990December 2024$30,629,864$26,526,081$51,781,721XML
990December 2023$25,920,316$26,245,901$41,636,853XML
990December 2022$22,324,811$23,283,571$40,426,805IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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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