2021-06-11T20:26:57-05:00 2020-06-30 760488832 MCCONNELL & JONES LLP 4828 LOOP CENTRAL DRIVE SUITE 1000 HOUSTON TX 77081 990 2019-07-01 812280283 YELLOWSTONE EDUCATION FOUNDATION YELL 7137418000 PO BOX 231845 HOUSTON TX 77223 JOHN PEAVY SECRETARY 7137418000 2021-06-11 1 THOMAS JONES P00181555 7139681600 2021-03-12 2019 2022-09-23 18:48:47Z YELLOWSTONE COLLEGE PREP JOHN PEAVY PO BOX 231845 HOUSTON TX 77223 3456452 0 X WWW.YELLOWSTONECOLLEGEPREP.ORG X 2016 TX THE CORPORATION SHALL ENRICH, STRENGTHEN, ENHANCE, AND SUPPORT THE ADVANCEMENT OF EDUCATION AND SCHOOL CHOICE IN TEXAS BY ENGAGING IN FUNDRAISING AS IT DEEMS APPROPRIATE IN FURTHERANCE OF THE PURPOSES AS PROVIDED IN THE CERTIFICATE OF FORMATION. THE CORPORATION SHALL ALSO SEEK TO OWN AND OPERATE AN OPEN-ENROLLMENT CHARTER SCHOOL AS PROVIDED UNDER THE TEXAS EDUCATION CODE FOR THE BENEFIT OF STUDENTS IN TEXAS, PROVIDING EDUCATIONAL OPPORTUNITIES, PROGRAMS AND SUCH OTHER FUNCTIONS AS IT DEEMS APPROPRIATE IN FURTHERANCE OF THE PURPOSES AS PROVIDED IN THE CERTIFICATE OF FORMATION. THIS CORPORATION IS FORMED FOR CHARITABLE PURPOSES, AND IT WILL BE NONPROFIT AND NONPARTISAN. 6 6 48 350 0 0 3072769 3456452 1548 0 0 0 0 0 3074317 3456452 0 0 0 0 1392954 1825669 0 0 1688 1348483 1541744 2741437 3367413 332880 89039 742563 831966 404683 405047 337880 426919 X SEEK TO OWN AND OPERATE AN OPEN-ENROLLMENT CHARTER SCHOOL AS PROVIDED UNDER THE TEXAS EDUCATION CODE FOR THE BENEFIT OF STUDENTS IN TEXAS, PROVIDING EDUCATIONAL OPPORTUNITIES, PROGRAMS AND SUCH OTHER FUNCTIONS AS IT DEEMS APPROPRIATE IN FURTHERANCE OF THE PURPOSES AS PROVIDED IN THE CERTIFICATE OF FORMATION. THIS CORPORATION IS FORMED FOR CHARITABLE PURPOSES, AND IT WILL BE NONPROFIT AND NONPARTISAN. 0 0 2130645 AT YELLOWSTONE, WE BELIEVE THAT EVERY CHILD IS BORN WITH A PURPOSE AND DESTINED FOR SUCCESS. THE FOUNDATION OPENED YELLOWSTONE COLLEGE PREP, A TEXAS CHARTER SCHOOL, BEGINNING WITH THE 2018-2019 SCHOOL YEAR. THE SCHOOL CURRENTLY SERVES APPROXIMATELY 275 STUDENTS IN GRADES 5-9 AND HAS PLANS TO GRADUALLY EXPAND TO GRADE 12 IN THE COMING YEARS. 2130645 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MELANIE BROOKS 7137418000 3000 TRULLEY STREET HOUSTON TX 77004 LIONEL JELLINS BOARD CHAIR 5.00 X 0 0 0 ARTHUR L BRYAN II DIRECTOR 2.00 X 0 0 0 JANICE CHARACTER DIRECTOR 2.00 X 0 0 0 DAVID LUMPKINS DIRECTOR 2.00 X 0 0 0 VALERIE WILLIAMS DIRECTOR 2.00 X 0 0 0 JOHN PEAVY SECRETARY/TREASURER 2.00 X 0 0 0 RYAN DOLIBOIS SUPERINTENDENT 30.00 X 124531 0 0 124531 0 0 1 0 0 0 THE HEALTHY LUNCHBOX 614 W GREENS RD HOUSTON TX 77067 FOOD SVCS 423679 YELLOWSTONE ACADEMY 3000 TRULLEY HOUSTON TX 77004 ACADEMIC SVCS 396726 2 3425624 30828 12035 3456452 3456452 0 0 0 X 124531 124531 1496812 1404934 91878 181653 163601 18052 22673 19534 3139 1403 1403 17000 17000 687410 346936 340474 157925 128361 29564 147109 147109 4587 4587 19157 19157 FOOD 423679 423679 CURRICULUM MATERIALS 62692 62692 GASOLINE 10916 10916 PROFESSIONAL DEVELOPMEN 6989 6989 2877 1189 1688 3367413 2130645 1235080 1688 425682 306281 316881 476900 48785 742563 831966 104683 49147 300000 355900 404683 405047 X 284146 314974 53734 111945 337880 426919 742563 831966 89039 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3456452 0 3456452 0 3456452 3367413 0 3367413 0 3367413 PART X, LINE 2: THE SCHOOL APPLIES THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740-10, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURES AND TRANSITION. THE SCHOOL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 YELLOWSTONE'S NON-DISCRIMINATION POLICY IS INCLUDED ON THE WEBSITE AND IN EVERY JOB POSTING, BOTH PRINTED AND ELECTRONICALLY DISTRIBUTED. IT IS ALSO INCLUDED IN BOTH THE STAFF AND FAMILY HANDBOOKS FOR PUBLIC REVIEW. BOTH OF THESE HANDBOOKS CAN ALSO BE FOUND ON THE YELLOWSTONE WEBSITE. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WILL BE REVIEWED BY THE DIRECTOR OF FINANCE AND ACCOUNTANT. FOLLOWING ADJUSTMENTS, IF ANY, THE RETURN WILL BE DISTRIBUTED TO THE SUPERINTENDENT AND ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE BOARD IS ASKED TO REVIEW THE POLICY AND SIGN AGAIN TO MAKE SURE THAT NOTHING HAS CHANGED IN THEIR STATUS THAT WOULD IMPACT YELLOWSTONE'S POLICY. AT THE POINT OF BRINGING ON NEW BOARD MEMBERS, THE CANDIDATE GOES THROUGH AN ORIENTATION PROCESS THAT INCLUDES A REVIEW OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIALS FOR THE CEO (SUPERINTENDENT)'S COMPENSATION, THE BOARD CHAIR CONSULTED WITH YELLOWSTONE'S COUNSEL TO REVIEW COMPARABLE SALARIES ACROSS THE STATE OF TEXAS. HE THEN TOOK THIS WORK BACK TO THE BOARD GROUP AND THE BOARD APPROVED THIS CONTRACT IN EXECUTIVE SESSION. AS PART OF THE BUDGETING PROCESS, THE SUPERINTENDENT PRESENTS THE SALARIES AND BUDGET TO THE FINANCE COMMITTEE AND BOARD CHAIR FOR THEIR REVIEW, AND ULTIMATELY APPROVAL. THE SALARIES ARE BENCHMARKED AGAINST LOCAL PUBLIC SCHOOL DISTRICTS, USING WHATEVER INFORMATION IS AVAILABLE TO CONFIRM THAT YELLOWSTONE IS WITHIN RANGE OF SIMILARLY SIZED EDUCATIONAL INSTITUTIONS. LINE 15B - COMPENSATION PROCESS FOR OFFICERS SAME AS 15A ABOVE. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE FORMS WERE INCLUDED IN YELLOWSTONE'S CHARTER SCHOOL APPLICATION WHICH IS AVAILABLE ON THE TEXAS EDUCATION AGENCY WEBSITE. IN ADDITION, RELEVANT DOCUMENTS, AS REQUIRED BY LAW, ARE POSTED AND MAINTAINED ON THE YELLOWSTONE WEBSITE. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 346,936. MANAGEMENT AND GENERAL EXPENSES 340,474. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 687,410. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.