Nonprofit · EIN 81-2341815
EYES UP SPORTS MINISTRIES
Tax-exempt · SIOUX FALLS, SD 57106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $389,425 | $372,005 | $17,420 | $454,342 | $363,200 | $91,142 |
| December 31, 2024 | 990 | $332,851 | $396,486 | -$63,635 | $74,696 | $974 | $73,722 |
| December 31, 2023 | 990 | $316,414 | $322,013 | -$5,599 | $138,399 | $1,042 | $137,357 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,040
- Program service revenue
- $388,379
- Investment income
- $6
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,000
- Other salaries and wages
- $127,706
- Salaries, compensation and benefits (total)
- $219,112
- Professional fundraising fees
- $0
- Accounting fees
- $1,386
- Occupancy
- $63,322
- Depreciation
- $7,569
- Program services (functional)
- $361,020
- Management and general (functional)
- $10,985
Balance sheet and other
- Total assets, start of year
- $74,696
- Total assets, end of year
- $454,342
- Total liabilities, end of year
- $363,200
- Net assets, end of year
- $91,142
- Land, buildings and equipment
- $395,331
- Net assets without donor restrictions
- $91,142
- Gross receipts
- $389,425
- Employees
- 32
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 |
|---|---|---|---|
| ERIKA HESSMAN | DIRECTOR Former | 40 | $80,000 |
| KEVIN RATZSCH | DIRECTOR Trustee or director, Officer | 40 | $2,000 |
| JOSHUA BRONKE | DIRECTOR Trustee or director | 1 | $0 |
| RODNEY JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| COBY VANDER KOOY | DIRECTOR Trustee or director | 1 | $0 |
| KRISTOPHER VANDER KOOY | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIKA HESSMAN | DIRECTOR Trustee or director, Officer | 40 | $110,000 |
| KEVIN RATZSCH | DIRECTOR Trustee or director, Officer | 15 | $14,000 |
| ADRIANA PARDEE | DIRECTOR Trustee or director | 5 | $8,192 |
| DREW REINSCHMIDT | DIRECTOR Trustee or director | 5 | $5,001 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIKA HESSMAN | DIRECTOR Trustee or director, Officer | 40 | $80,000 |
| KEVIN RATZSCH | DIRECTOR Trustee or director, Officer | 40 | $14,500 |
| ADRIANA PARDEE | DIRECTOR Trustee or director | 5 | $7,534 |
| DREW REINSCHMIDT | DIRECTOR Trustee or director | 5 | $5,379 |
Address and contacts
- Address (IRS master file)
- 4409 S LONDON CIR, SIOUX FALLS, SD 57106-2126
- Principal officer (990 for 2025)
- KEVIN RATZSCH, 4409 S LONDON CIRCLE, SIOUX FALLS, SD 57106
- Signed the 990
- KEVIN RATZSCH, DIRECTOR
- Phone
- (605) 360-9882
- Website
- EYESUPSPORTS.ORG
- Return prepared by
- WOHLENBERG RITZMAN & CO LLC
Mission
TRAIN THE BODY, MIND, AND HEART OF YOUTH SO THEY MAY LIVE, LEARN AND PLAY WITH PURPOSE FOR JESUS CHRIST.
Program accomplishments
- EYES UP SPORTS MINISTRIES WAS FORMED TO PROVIDE HIGH LEVEL ATHLETIC TRAINING AND PROGRAMS FOR YOUTH. REGARDLESS OF SKILL LEVEL, THE GOAL IS FOR ALL CHILDREN AND YOUNG ADULTS TO LEARN PROPER TRAINING TECHNIQUES AND TO LIVE THEIR LIVES WITH PURPOSEExpenses $361,020 · revenue $388,379
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
- 81-2341815
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N11)
- Assets (IRS master file)
- $454,342
- Income (IRS master file)
- $389,425
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $389,425 | $372,005 | $454,342 | IRS |
| 990 | December 2024 | $332,851 | $396,486 | $74,696 | XML |
| 990 | December 2023 | $316,414 | $322,013 | $138,399 | XML |
| 990 | December 2022 | $286,760 | $240,364 | $143,535 | 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 81-2341815).
Questions about EYES UP SPORTS MINISTRIES
- What is the EIN of EYES UP SPORTS MINISTRIES?
- The employer identification number (EIN) of EYES UP SPORTS MINISTRIES is 81-2341815.
- Is EYES UP SPORTS MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to EYES UP SPORTS MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EYES UP SPORTS MINISTRIES 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 EYES UP SPORTS MINISTRIES 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 EYES UP SPORTS MINISTRIES 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 EYES UP SPORTS MINISTRIES?
- The 990 for the year ended December 31, 2025 names KEVIN RATZSCH.
- Who are the officers and directors of EYES UP SPORTS MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $80,000 (ERIKA HESSMAN, DIRECTOR).
- How much revenue does EYES UP SPORTS MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $389,425, expenses of $372,005 and total assets of $454,342 at year end.
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- COMMUNITY INDOOR TENNIS CENTER INC EIN 45-2784394 · last filed 990 for 2024
- SIOUX EMPIRE BASEBALL ASSOCIATION EIN 41-1903475 · last filed 990 for 2025
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- SIOUX FALLS SWIM TEAM INC EIN 46-0343732 · last filed 990 for 2025
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All nonprofits in SIOUX FALLS · South Dakota · Recreation and sports