Nonprofit · EIN 45-0362382
HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC
Tax-exempt · WAHPETON, ND 58074
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $616,979 | $362,485 | $254,494 | $1,560,579 | $49,508 | $1,511,071 |
| April 30, 2024 | 990 | $586,269 | $256,485 | $329,784 | $1,305,111 | $48,534 | $1,256,577 |
| April 30, 2023 | 990 | $608,732 | $282,586 | $326,146 | $985,388 | $58,595 | $926,793 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $4,000
- Program service revenue
- $142,776
- Investment income
- $1,721
- Net income from gaming
- $467,737
- Other revenue
- $468,482
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $101,924
- Other salaries and wages
- $66,414
- Salaries, compensation and benefits (total)
- $178,051
- Professional fundraising fees
- $0
- Accounting fees
- $16,800
- Occupancy
- $89,275
- Depreciation
- $46,984
- Program services (functional)
- $362,485
Balance sheet and other
- Total assets, start of year
- $1,305,111
- Total assets, end of year
- $1,560,579
- Total liabilities, end of year
- $49,508
- Net assets, end of year
- $1,511,071
- Land, buildings and equipment
- $476,818
- Net assets without donor restrictions
- $1,511,071
- Gross receipts
- $6,916,320
- Employees
- 22
- Volunteers
- 20
- Year formed
- 1981
- 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 April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Benjamin Gurney | Rink Manager Key employee | 40 | $59,231 |
| Stephanie Wahley | Gaming Manager Key employee | 40 | $42,694 |
990 for the year ended April 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie Wahley | Gaming Manager Key employee | 40 | $41,800 |
| Benjamin Gurney | Rink Manager Key employee | 40 | $31,596 |
990 for the year ended April 30, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie Wahley | Gaming Manager Key employee | 32 | $41,800 |
| Mike Seedorf | Rink Manager Key employee | 32 | $27,500 |
Address and contacts
- Address (IRS master file)
- PO BOX 594, WAHPETON, ND 58074-0594
- Principal officer (990 for 2024)
- Brian Rugland, PO BOx 594, Wahpeton, ND 58074
- Signed the 990
- Brian Rugland, President
- Phone
- (218) 643-9310
Mission
Provide youth hockey, ice skating, and open ice to the community
Program accomplishments
- renting ice time to user groups for the benefit of the youthExpenses $362,485 · revenue $142,776
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 45-0362382
- 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
- 1981
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O200)
- Assets (IRS master file)
- $1,560,579
- Income (IRS master file)
- $6,916,320
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $616,979 | $362,485 | $1,560,579 | XML |
| 990 | April 2024 | $586,269 | $256,485 | $1,305,111 | XML |
| 990 | April 2023 | $608,732 | $282,586 | $985,388 | XML |
| 990 | April 2022 | $481,966 | $302,742 | $678,445 | IRS |
| 990 | April 2021 | – | – | – | 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 45-0362382).
Questions about HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC
- What is the EIN of HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC?
- The employer identification number (EIN) of HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC is 45-0362382.
- Is HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HEAD OF THE RED YOUTH ACTIVITIES 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 HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who is the principal officer of HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC?
- The 990 for the year ended April 30, 2025 names Brian Rugland.
- Who are the officers and directors of HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC?
- The 990 for the year ended April 30, 2025 lists 2 people; 2 received compensation from the organization, the highest $59,231 (Benjamin Gurney, Rink Manager).
- How much revenue does HEAD OF THE RED YOUTH ACTIVITIES ASSOCIATION INC have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $616,979, expenses of $362,485 and total assets of $1,560,579 at year end.
Other nonprofits in WAHPETON
- RICHLAND-WILKIN KINSHIP PROGRAM EIN 20-3812100 · last filed 990-EZ for 2025
- FUTURE FARMERS OF AMERICA AND ITS STATE ASSOCIATIONS & LOCAL CHAPTER EIN 81-5017374 · last filed 990-N for 2025
- BEVYS GIVING TREE EIN 93-3014857 · last filed 990-N for 2025
- RICHLAND COUNTY 4-H COUNCIL EIN 35-2452090 · last filed 990-N for 2024
- RICHLAND BALL EIN 39-3480047 · last filed 990-N for 2025
- NDSCS FOUNDATION EIN 45-0407617 · last filed 990 for 2026
- CIRCLE OF NATIONS SCHOOL INC EIN 45-0431501 · last filed 990 for 2025
- LEACH FOUNDATION EIN 45-6011507 · last filed 990 for 2024
All nonprofits in WAHPETON · North Dakota · Youth development