Civic Intelligence

Yankton Morning Optimist Club

EIN 51-0205995 • 501(c)4 • Yankton, SD

Profile

Promotion of youth and youth activities

PO Box 13Yankton, SD 57078

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

14th percentile

-42%

Higher net margin than 14% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

20th percentile

-38%

Faster asset growth than 20% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-36%

Faster revenue growth than 21% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$23,177

Down $13,918 (-38%) from 2024

Liabilities

Up

$631

Up $95 (+18%) from 2024

Net Assets

Down

$22,546

Down $14,013 (-38%) from 2024

Operations
Liabilities / Revenue69th percentileNet Margin14th percentile

Revenue

Down

$33,385

Down $19,123 (-36%) from 2024

Expenses

Down

$47,398

Down $4,426 (-8.5%) from 2024

Net Income

Down

-$14,013

Down $14,697 (-2149%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2010: $3,922Liabilities 2010: $249Net Assets 2010: $3,6732010Assets 2011: $1,982Liabilities 2011: $451Net Assets 2011: $1,5312011Assets 2012: $6,682Liabilities 2012: $894Net Assets 2012: $5,7882012Assets 2013: $9,931Liabilities 2013: $791Net Assets 2013: $9,1402013Assets 2014: $11,568Liabilities 2014: $140Net Assets 2014: $11,4282014Assets 2015: $8,311Liabilities 2015: $204Net Assets 2015: $8,1072015Assets 2016: $6,133Liabilities 2016: $256Net Assets 2016: $5,8772016Assets 2017: $2,515Liabilities 2017: $248Net Assets 2017: $2,2672017Assets 2018: $4,336Net Assets 2018: $4,3362018Assets 2019: $13,972Liabilities 2019: $150Net Assets 2019: $13,8222019Assets 2020: $10,172Liabilities 2020: $435Net Assets 2020: $9,7372020Assets 2021: $14,440Liabilities 2021: $585Net Assets 2021: $13,8552021Assets 2022: $26,141Liabilities 2022: $378Net Assets 2022: $25,7632022Assets 2023: $37,257Liabilities 2023: $382Net Assets 2023: $36,8752023Assets 2024: $37,095Liabilities 2024: $536Net Assets 2024: $36,5592024Assets 2025: $23,177Liabilities 2025: $631Net Assets 2025: $22,5462025

Highlighted filing

2025

Assets$23,177
Liabilities$631
Net Assets$22,546
Open 2025 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2010: $25,909Expenses 2010: $27,446Net Income 2010: -$1,5372010Revenue 2011: $26,230Expenses 2011: $28,373Net Income 2011: -$2,1432011Revenue 2012: $28,853Expenses 2012: $24,594Net Income 2012: $4,2592012Revenue 2013: $36,102Expenses 2013: $32,751Net Income 2013: $3,3512013Revenue 2014: $38,974Expenses 2014: $36,686Net Income 2014: $2,2882014Revenue 2015: $36,161Expenses 2015: $39,482Net Income 2015: -$3,3212015Revenue 2016: $36,115Expenses 2016: $38,345Net Income 2016: -$2,2302016Revenue 2017: $25,393Expenses 2017: $29,003Net Income 2017: -$3,6102017Revenue 2018: $35,800Expenses 2018: $33,731Net Income 2018: $2,0692018Revenue 2019: $43,316Expenses 2019: $33,830Net Income 2019: $9,4862019Revenue 2020: $20,830Expenses 2020: $24,915Net Income 2020: -$4,0852020Revenue 2021: $38,090Expenses 2021: $33,972Net Income 2021: $4,1182021Revenue 2022: $69,026Expenses 2022: $57,118Net Income 2022: $11,9082022Revenue 2023: $64,329Expenses 2023: $53,217Net Income 2023: $11,1122023Revenue 2024: $52,508Expenses 2024: $51,824Net Income 2024: $6842024Revenue 2025: $33,385Expenses 2025: $47,398Net Income 2025: -$14,0132025

Highlighted filing

2025

Revenue$33,385
Expenses$47,398
Net Income-$14,013
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,177
Liabilities
$631
Net assets
$22,546
Revenue
$33,385
Expenses
$47,398
Net income
-$14,013
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$23.2$0.63$22.5$33.4$47.4$14.0
2024Detailed filing. Detailed filing data is available for this year.$37.1$0.54$36.6$52.5$51.8$0.68
2023Detailed filing. Detailed filing data is available for this year.$37.3$0.38$36.9$64.3$53.2$11.1
2022Detailed filing. Detailed filing data is available for this year.$26.1$0.38$25.8$69.0$57.1$11.9
2021Detailed filing. Detailed filing data is available for this year.$14.4$0.59$13.9$38.1$34.0$4.12
2020Detailed filing. Detailed filing data is available for this year.$10.2$0.44$9.74$20.8$24.9$4.09
2019Detailed filing. Detailed filing data is available for this year.$14.0$0.15$13.8$43.3$33.8$9.49
2018Detailed filing. Detailed filing data is available for this year.$4.34$4.34$35.8$33.7$2.07
2017Detailed filing. Detailed filing data is available for this year.$2.52$0.25$2.27$25.4$29.0$3.61
2016Detailed filing. Detailed filing data is available for this year.$6.13$0.26$5.88$36.1$38.3$2.23
2015Detailed filing. Detailed filing data is available for this year.$8.31$0.20$8.11$36.2$39.5$3.32
2014Detailed filing. Detailed filing data is available for this year.$11.6$0.14$11.4$39.0$36.7$2.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.93$0.79$9.14$36.1$32.8$3.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.68$0.89$5.79$28.9$24.6$4.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.45$1.53$26.2$28.4$2.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.25$3.67$25.9$27.4$1.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 11, 2025
Return Version
2024v5.2
Gross Receipts
$61,886
Mission and Program Overview

Mission

Promotion of youth and youth activities

Program Services

DescriptionGrantsExpenses
SUPPORTED LOCAL YOUTH PROJECTS SUCH AS BOYS & GIRLS CLUB, YOUTH-UNITED WAY, ARTS, LIBRARY, GIRLS STATE, SCIENCE OLYMPIADOTHER LOCAL YOUTH ACTIVITIES AND ORGANIZATIONS$0$11,662
HOSTED YOUTH SPORTS ACTIVITIES AND DONATED FUNDS TOYOUTH SPORTS SUCH AS BASEBALL, SOCCER, FOOTBALLHOCKEY, FIGURE SKATING, AND YOUTH BASKETBALL.$0$10,750
SUPPORT ALL LEVELS OF YOUTH ACTIVITIES AND ORGANIZATIONSSUCH AS JUNIOR ACHIEVEMENT, BOY SCOUTS, CASA, LIBRARY, SANTA CLAUSE LANE, SLEEP IN HEAVENLY PEACE AND ORATORICAL CONTEST$0$9,205
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TOM STOTZPast President-$0--
DAVID SPENSERPresident-$0--
MARY MILROYSecretary-$0--
WENDY ZIMMERMANTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Exhibition Baseball----
World Series Pool----
Filing and Contact Details

Filer

Filer Name
Yankton Morning Optimist Club
EIN
51-0205995
Phone
6056603040
Address
PO BOX 13, YANKTON, SD 57078

Signing Officer

Name
Wendy Zimmerman
Title
Treasurer
Phone
6056603040
Signed
2025-12-11
Discuss with paid preparer
Yes

Preparer

Firm
Sternhagen & Co CPA Pc
Address
610 W 23RD ST STE 3, YANKTON, SD 57078
Preparer
Nancy J Sternhagen
Phone
6056659732
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Miscellaneous income 205.”

Form 990EZ, Part I, Line 10

“Support of youth; charitable; youth organizations-not for profit: see attachment, yankton, , ; none, 31617.”

Form 990EZ, Part I, Line 16

“Office / operating expenes 2782.”

Form 990EZ, Part I, Line 16

“Volunteer recognition and awards 1086.”

Form 990EZ, Part I, Line 16

“DUES TO AFFILIATE 10296.”

Form 990EZ, Part II, Line 24

“RECEIVABLES 6. 0.”

Form 990EZ, Part II, Line 26

“PAYABLES 361. 100.”

Form 990EZ, Part II, Line 26

“Deferred revenue 175. 531.”

Raw XML Appendix148 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt0786
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IRS990EZ/BooksInCareOfDetail/PhoneNum06056603333
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 13
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0YANKTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057078
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt037089
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IRS990EZ/ContributionsGiftsGrantsEtcAmt0508
IRS990EZ/CostOfGoodsSoldAmt018583
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt0-14013
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0526
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt023177
IRS990EZ/FundraisingGrossIncomeAmt023756
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt031617
IRS990EZ/GrossProfitLossSlsOfInvntryAmt010984
IRS990EZ/GrossReceiptsAmt061886
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt029567
IRS990EZ/GroupExemptionNum01334
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
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IRS990EZ/MembershipDuesAmt07850
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt022546
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TOM STOTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID SPENSER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARY MILROY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WENDY ZIMMERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PAST PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt014164
IRS990EZ/OtherRevenueTotalAmt0205
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTION OF YOUTH AND YOUTH ACTIVITIES
IRS990EZ/PrintingPublicationsPostageAmt0305
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HOSTED YOUTH SPORTS ACTIVITIES AND DONATED FUNDS TOYOUTH SPORTS SUCH AS BASEBALL, SOCCER, FOOTBALLHOCKEY, FIGURE SKATING, AND YOUTH BASKETBALL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SUPPORTED LOCAL YOUTH PROJECTS SUCH AS BOYS & GIRLS CLUB, YOUTH-UNITED WAY, ARTS, LIBRARY, GIRLS STATE, SCIENCE OLYMPIADOTHER LOCAL YOUTH ACTIVITIES AND ORGANIZATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SUPPORT ALL LEVELS OF YOUTH ACTIVITIES AND ORGANIZATIONSSUCH AS JUNIOR ACHIEVEMENT, BOY SCOUTS, CASA, LIBRARY, SANTA CLAUSE LANE, SLEEP IN HEAVENLY PEACE AND ORATORICAL CONTEST
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010750
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt111662
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt29205
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt09918
IRS990EZ/SpecialEventsNetIncomeLossAmt013838
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0536
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0631
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt047398
IRS990EZ/TotalProgramServiceExpensesAmt031617
IRS990EZ/TotalRevenueAmt033385
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EXHIBITION BASEBALL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WORLD SERIES POOL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME 205.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPORT OF YOUTH; CHARITABLE; YOUTH ORGANIZATIONS-NOT FOR PROFIT: SEE ATTACHMENT, YANKTON, , ; NONE, 31617.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE / OPERATING EXPENES 2782.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VOLUNTEER RECOGNITION AND AWARDS 1086.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES TO AFFILIATE 10296.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RECEIVABLES 6. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PAYABLES 361. 100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DEFERRED REVENUE 175. 531.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY ZIMMERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06056603040
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-11
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ReturnHeader/Filer/BusinessNameControlTxt0YANK
ReturnHeader/Filer/EIN0510205995
ReturnHeader/Filer/PhoneNum06056603040
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ReturnHeader/Filer/USAddress/ZIPCd057078
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202065294
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YANKTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057078
ReturnHeader/PreparerPersonGrp/PhoneNum06056659732
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nancy J Sternhagen
ReturnHeader/ReturnTs02025-12-11T08:49:22-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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