McCrossan Boys Ranch EIN 46-0311913 Form 990 (PDF) Claim this org

McCrossan Boys Ranch

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Empowering youth and families with new hope for a better life. For fiscal year 2025 it reported $10.6M in revenue, $8.8M in expenses, and $38.1M in net assets.Pt I

Founded
1955
Type
Public charity (501(c)(3)) · Mental Health
Location
Sioux Falls, SD
Website
www.mccrossan.org
Filings
6 on file (2020–2025)
Revenue
$10.6MFY2025
Expenses
$8.8M
Net assets
$38.1M
People
22
Filings
6
Updates
0
More identity details & actions ⌄
EIN  46-0311913 Public charity (501(c)(3)) Sioux Falls, SD Founded 1955
Form 990 (PDF)
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Figures match the IRS filing checked 8/12/26 · see original: IRS
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Size
$10–100M
What they do
Empowering youth and families with new hope for a better life.
Leadership
Roegiers Brian · Executive Director · $147K
Money in and out
$10.6M revenue, $8.8M expenses
Bottom line
81% program efficiency
Where the money goes · FY2025
Total revenue
$10.6M
Pt VIII · Ln 12
Total expenses
$8.8M
Pt IX · Ln 25
Net assets
$38.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $1.8M
Where spending went · Part IX cols B–D
Program services $0.81 Management & general $0.11 Fundraising $0.09
Program efficiency
81%
of spending reaches programs▼ -2% vs prior filing year
Operating runway
40.2mo
months of highly liquid reserves at operating expense rate▼ -4% vs prior filing year
Surplus margin
+17%
revenue over expenses, this year▼ -23% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$10.6M
FY2025▲ +3%
Expenses
$8.8M
FY2025▲ +10%
Total assets
$38.7M
FY2025▲ +7%
Total liabilities
$580K
FY2025▲ +18%
Total revenue
$10.6M
Pt VIII · Ln 12
Total expenses
$8.8M
Pt IX · Ln 25
Net assets
$38.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$1.8M
Total assetsPt X · Ln 16$38.7M
Program-expense ratioPt IX · col B81%
Voting members of governing bodyPt I · Ln 314
Independent voting membersPt I · Ln 414

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMcCrossan Boys Ranch
EINHdr · item D46-0311913
Principal addressHdr · item CSioux Falls, SD
WebsiteHdr · item Jwww.mccrossan.org
Year of formationHdr · item L1955
State of legal domicileHdr · item MSD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFMental Health (F33Z)
Ruling yearIRS BMFOct 1972

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a14
Independent voting membersPt VI · Ln 1b14
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$147,376Pt VII · Sec A
Secretary/Treasurer/Vice President
$0Pt VII · Sec A
Board Member/Secretary/Treasurer
$0Pt VII · Sec A
President/Immediate Past President
$0Pt VII · Sec A
Immediate Past Pres(until Oct 2024)
$0Pt VII · Sec A
Board Member (until April 2025)
$0Pt VII · Sec A
Board Member (until Oct 2024)
$0Pt VII · Sec A
Board Member (beg Oct 2024)
$0Pt VII · Sec A

Roegiers Brian’s $147K as Executive Director is at the 8th percentile of top reported officer pay among 747 $10–100M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Brian Roegiers$143,562$141,751$148,671$141,101$128,240
Roegiers Brian$147,376

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $7.1M of program spending, described in the organization's own filed words · FY2024.
01

Residential Services Program

Licensed for 72 boys up to age 21. The organization provides supervision and care in a ranch environment. For the year ended june 30, 2025, 18,493 days of care were provided. For almost 70 years, mccrossan boys ranch has provided new hope for a better life for adolescents needing life skills and confidence building experiences.

$5.0Mprogram expense
02

A portion of contributions received are transferred to mccrossan foundation, inc., a supporting organization that holds assets for the benefit of mccrossan boys ranch.

$1.2Mprogram expense
03

Ranch School Program

Provides education on the premises to the boys living on the ranch campus. For the year ended june 30, 2025, 11,322 days of school were provided. The ranch partnered with southeast technical college and was able to offer students dual credit classes on campus utilizing the ranch's facilities and southeast technical college's teaching…

$893Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$5.7M · 54%
Contributions & grants$4.8M · 46%
Program service revenue54%$5.7M
Contributions & grants46%$4.8M
Investment income$7K
— government grantsLn 1e$209K
Total revenueLn 12$10.6M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.81 Management & general $0.11 Fundraising $0.09
Program services81%$7.1M
Management & general11%$938K
Fundraising9%$748K
Total functional expensesLn 25$8.8M

Balance Sheet

Part X · end of year
CashLn 1$792K
Total assetsLn 16$38.7M
Total liabilitiesLn 26$580K
Total net assetsLn 32$38.1M
Months of cash on handcomputed1.1

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $28.0M · Operating expenses (Pt IX) $8.8M · Less non-cash grants $430K · Cash operating expenses/yr $8.4M
40.2 months
Where the money goes
Program services
Program services $7.1M · Total expenses $8.8M
81%
Management & General
Management & general $938K · Total expenses $8.8M
11%
Fundraising
Fundraising $748K · Total expenses $8.8M
9%
Cost to raise $1
Fundraising expense (3-yr avg) $646K · Solicited contributions (3-yr avg) $4.6M
$0.14 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $4.8M · Total revenue $10.6M
46%
Government reliance
Government grants $209K · Total revenue $10.6M
2%
Earned-income share
Program service revenue $5.7M · Total revenue $10.6M
54%
Investment reliance
Investment income $7K · Total revenue $10.6M
+0.07%
Program self-sufficiency
Program service revenue $5.7M · Total expenses $8.8M
65%
Growth & trend
Revenue growth (YoY)
This year $10.6M · Prior year $10.3M
+3%
Revenue CAGR
FY2019 $7.4M · FY2024 $10.6M
+8%
Net-asset trend (YoY)
End of year $38.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $10.6M · Expenses $8.8M
+17%
Liabilities-to-Assets
Total liabilities — · Total assets $38.7M
Net-asset ratio
Net assets $38.1M · Total assets $38.7M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $27.2M · Total assets (Pt X, ln 16) $38.7M
70%
People & payroll
Highest Reported Total Compensation
Individual Roegiers Brian · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $147K · Total expenses $8.8M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $4.4M · Total expenses $8.8M
51%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 81%
Overhead ratio 11%
Fundraising cost ratio 15%
Revenue growth 3%
Legal fee ratio 0.1%
Accounting fee ratio 0.4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Sfs FoundationFY2025$50K
Total grants receivedfrom 1 funder$50K
Grants paid · 8 grants · $5.4M · 2019–2024
McCrossan Foundation INCSD · FY2024$1,182,556
Unitemized GrantFY2024$1,678
McCrossan Foundation INCSD · FY2023$1,172,622
Unitemized GrantFY2023$7,095
McCrossan Foundation INCSD · FY2022$1,810,801
McCrossan Foundation INCSD · FY2020$834,063
McCrossan Foundation INCSD · FY2019$401,094
Unitemized GrantFY2019$5,892

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$10.6M revenue · viewing · ⤓ 990 PDF
FY2024$10.3M revenue · ⤓ 990 PDF
FY2023$9.0M revenue · ⤓ 990 PDF
FY2022$7.6M revenue · ⤓ 990 PDF
FY2021$6.7M revenue · ⤓ 990 PDF
FY2020$7.4M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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