2018-08-09T01:44:47-05:00 2018-02-28 861065772 DELOITTE TAX LLP 555 MISSION STREET SAN FRANCISCO CA 94105 990 2017-03-01 475427975 YELLOWSTONE FOREVER YELL 4065866303 222 EAST MAIN STREET NO 301 BOZEMAN MT 59715 HEATHER WHITE PRESIDENT AND CEO 4065866303 2018-08-02 1 JOAN S MCMAHON P00966494 4157834000 2017 2022-09-23 18:48:47Z HEATHER WHITE 222 EAST MAIN STREET NO 301 BOZEMAN MT 59715 18298685 0 X WWW.YELLOWSTONE.ORG X 2015 MT PROVIDE EDUCATIONAL & PHILANTHROPIC GRANTS & IN-KIND SUPPORT TO YELLOWSTONE NATIONAL PARK 16 15 194 103 0 0 4547482 10944625 402860 1672579 32475 281476 321477 2966773 5304294 15865453 2030737 5613726 0 0 2040979 6417860 104794 668704 2900595 1508107 4797488 5684617 17497778 -380323 -1632325 21845444 20103031 1651027 1522662 20194417 18580369 YELLOWSTONE FOREVER ("YF") SERVES AS THE OFFICIAL NON-PROFIT PARTNER FOR YELLOWSTONE NATIONAL PARK ("PARK"). YF'S PURPOSE IS TO PROVIDE GRANTS AND IN-KIND SUPPORT TO THE PARK THROUGH PHILANTHROPIC AND EDUCATIONAL INITIATIVES. 0 0 8259633 5613726 SUPPORT FOR YELLOWSTONE NATIONAL PARK: CASH GRANTS SUPPORT SIX INITIATIVES: CULTURAL TREASURERS, GREENEST PARK, RANGER HERITAGE, TOMORROW'S STEWARDS, VISITOR EXPERIENCE, AND WILDLIFE. GRANTS WERE ALSO SPENT ON THE YELLOWSTONE YOUTH CAMPUS AND CANYON OVERLOOKS. IN ADDITION, GRANTS SUPPORTED STAFFING AND ADMINISTRATIVE EXPENSES FOR MANAGING THE COORDINATION OF THE PARK GRANTS AND PROGRAMS. 2737323 1916816 VISITOR EDUCATION PROGRAMMING: APPROXIMATELY 7,569 VISITORS TO YELLOWSTONE NATIONAL PARK ATTENDED OVER 133 YELLOWSTONE FOREVER EDUCATIONAL PROGRAMS IN NATURAL HISTORY, GEOLOGY, CULTURAL HISTORY, WILDLIFE, ENVIRONMENTAL CONSERVATION AND PRESERVATION FOR A TOTAL OF APPROXIMATELY 203,601 CONTACT HOURS. 2990286 2804741 VISITOR EDUCATION PRODUCT SALES: APPROXIMATELY 280,846 CUSTOMERS AND VISITORS TO YELLOWSTONE NATIONAL PARK PURCHASED EDUCATIONAL AND INTERPRETIVE BOOKS, MAPS, DVDS, GAMES, AND OTHER ITEMS THAT FOSTER A DEEPER UNDERSTANDING, APPRECIATION, AND ENJOYMENT OF YELLOWSTONE AND ITS SURROUNDING ECOSYSTEM AT 8 PARK STORES AT YELLOWSTONE NATIONAL PARK, 1 PARK STORE AT BOZEMAN YELLOWSTONE INTERNATIONAL AIRPORT, 1 FOREST STORE AT HEBGEN LAKE GALLATIN NATIONAL FOREST, AND YELLOWSTONE.ORG. PRODUCTS ARE APPROVED EACH YEAR BY THE NATIONAL PARK SERVICE IN AN ANNUAL SCOPE OF SALES STATEMENT. 13987242 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 147 0 1 194 1 0 0 0 0 0 1 1 0 0 0 0 X 16 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CO CT DC FL GA HI KS KY IL MD MA MI MN MS MO NJ NH NM NY NC OH OR PA RI SC TN UT VA WV WI X X X ROGER W KEATON 4065866303 222 EAST MAIN STREET SUITE 301 BOZEMAN MT 59715 HEATHER WHITE PRESIDENT AND CEO 60.00 X X 259108 0 27518 KAY YEAGER BOARD CHAIR 5.00 X X 0 0 0 EDNA JOHNSON BOARD VICE-CHAIR 5.00 X X 0 0 0 JOHN WALDA BOARD TREASURER 5.00 X X 0 0 0 ROBERT SHOPNECK THRU 102017 BOARD TREASURER 5.00 X X 0 0 0 TOM DETMER BOARD SECRETARY 5.00 X X 0 0 0 CHARLES KAUFMAN III BOARD MEMBER 1.00 X 0 0 0 CLAIRE CAMPBELL THRU 102017 BOARD MEMBER 1.00 X 0 0 0 DAVID DONOVAN THRU 102017 BOARD MEMBER 1.00 X 0 0 0 GALE DAVIS THRU 102017 BOARD MEMBER 1.00 X 0 0 0 JOHN COSTELLO BOARD MEMBER 1.00 X 0 0 0 KEVIN BUTT BOARD MEMBER 1.00 X 0 0 0 LAUREL GRAHAM BOARD MEMBER 1.00 X 0 0 0 MICHAEL CAMPBELL BOARD MEMBER 1.00 X 0 0 0 PATTY CAROCCI THRU 102017 BOARD MEMBER 1.00 X 0 0 0 PENNEY COX HUBBARD THRU 1017 BOARD MEMBER 1.00 X 0 0 0 CAROLYN HEPPEL BOARD MEMBER 1.00 X 0 0 0 JACQUELINE ROONEY BOARD MEMBER 1.00 X 0 0 0 RICHARD SEVERANCE THRU 62017 BOARD MEMBER 1.00 X 0 0 0 BRYAN MORGAN THRU 022018 BOARD MEMBER 1.00 X 0 0 0 DAN MANNING THRU 022018 BOARD MEMBER 1.00 X 0 0 0 JOE MARUSHACK BOARD MEMBER 1.00 X 0 0 0 ROBERT MATHIAS BOARD MEMBER 1.00 X 0 0 0 DOUG SPENCER BOARD MEMBER 1.00 X 0 0 0 LOU LANWERMEYER THRU 0817 BOARD MEMBER 1.00 X 0 0 0 BOB ROWE FROM 102017 BOARD MEMBER 1.00 X 0 0 0 ROGER KEATON CHIEF FINANCE OFFICER 60.00 X 143002 0 18229 KEN VOORHIS CHIEF OP & ED OFFICER 60.00 X 133384 0 17460 WENDIE CARR CHIEF MARKETING OFFICER 60.00 X 100499 0 14829 THOMAS CLUDERAY GENERAL COUNSEL 60.00 X 131232 0 17288 KELLY HERMAN CHIEF DEVELOPMENT OFFICER 60.00 X 155599 0 19237 922824 0 114561 6 0 1 0 HENNEBERY EDDY ARCHITECTS 921 SW WASHINGTON STREET SUITE 250 PORTLAND OR 97205 ARCHITECTURAL SERVICES 766898 ALPHAGRAPHICS BOZEMAN 201 E MENDENHALL STREET BOZEMAN MT 59715 PRINTING SERVICES 315507 AVALON CONSULTING GROUP INC 805 15TH STREET NW SUITE 700 WASHINGTON DC 20005 MARKETING SERVICES 222552 ANNE LEWIS STRATEGIES 1140 19TH STREET NW SUITE 300 WASHINGTON DC 20036 WEBSITE SERVICES 199321 DELOITTE & TOUCHE LLP PO BOX 844708 DALLAS TX 85284 AUDIT AND TAX SERVICES 190085 13 37884 10906741 247828 10944625 TUITION AND CABIN FEES 611600 1672579 1672579 1672579 281583 281583 107 -107 -107 -107 134922 37884 82205 52717 52717 5155661 2350920 2804741 2804741 OTHER REVENUE 900099 109315 109315 109315 15865453 4586635 0 334193 5613726 5613726 992824 724361 66093 202370 5425036 3958090 361149 1105797 38495 12075 17370 9050 158342 92455 43318 22569 668704 668704 216682 182514 2907 31261 274818 182177 12141 80500 280749 170932 25817 84000 702932 364204 9894 328834 2057 2057 505646 419103 15545 70998 149983 141448 2784 5751 185704 122574 37117 26013 20955 20955 884161 793974 6321 83866 144759 133396 5222 6141 VISITOR ENGAGEMENT 751593 597125 0 154468 EDUCATIONAL PROGRAMMING 316015 316015 EMPLOYEE DEVELOPMENT 140560 116024 4263 20273 VOLUNTEER PROGRAMMING 24037 24037 17497778 13987242 609941 2900595 1298121 687865 2922021 3858418 110280 144637 806736 743455 514290 495024 15794281 5202296 10493663 10591985 5700333 3581647 21845444 20103031 1159006 1116690 87468 7170 404553 398802 1651027 1522662 X 13859792 13598276 4479386 2902920 1855239 2079173 20194417 18580369 21845444 20103031 -1632325 18277 0 X 0 1 X 1 0 X 4547482 10944625 15492107 4547482 10944625 15492107 1138534 14353573 32475 281583 314058 578420 4721557 5299977 21106142 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1986888 48094 209119 46441 7865 2189795 1855063 137584 5410 349 1986888 0.00210 0.86920 0.12870 0 0 2336844 2336844 8294559 2481581 5812978 1664315 941293 723022 3002314 1746859 1255455 496249 32563 463686 10591985 MONEY MARKET FUNDS 209386 F US TREASURY OBLIGATIONS 196217 F US GOVERNMENT AGENCY BONDS 37493 F CORPORATE & FOREIGN BONDS 172783 F FIXED-INCOME MUTUAL FUNDS 1138606 F EQUITY MUTUAL FUNDS 1827162 F 3581647 16550885 18277 584950 82205 685432 15865453 0 15865453 18164933 584950 82205 667155 17497778 0 17497778 X X X X X X X 1 AVALON CONSULTING GROUP INC 805 15TH STREET NW SUITE 700 WASHINGTON DC 20005 DIRECT MAIL FUNDRAISING 0 2353982 1123063 1230919 ANNE LEWIS STRATEGIES LLC 1140 19TH STREET NW SUITE 300 WASHINGTON DC 20036 WEB FUNDRAISING & ENGAGEMENT 0 1340091 217030 1123061 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 2100 CHICAGO IL 60601 CAMPAIGN CONSULTANT 0 0 117031 0 3694073 1457124 2353980 AL AR CA CO DC CT FL GA HI IL KS KY MD MA MI MN MS MO NC NH NJ NM NY OH OR PA RI SC TN UT VA WV WI YOUNG PATRONS DC 53786 53786 16992 YOUNG PATRONS NYC 46484 1794 44690 19173 9 72536 36090 36446 46040 172806 37884 134922 82205 82205 52717 1 NATIONAL PARK SERVICE PO BOX 168 YELLOWSTONE NATIONAL P WY 82190 530197094 170(C)(1) 5612478 FULFILL PARK PRIORITIES 1 PART I, LINE 2: YELLOWSTONE FOREVER MONITORS THE USE OF FUNDS BY THE GOVERNMENT (YELLOWSTONE NATIONAL PARK) THROUGH A HIGHLY REGULATED ANNUAL GRANT REQUEST PROCESS THAT IS REVIEWED AND APPROVED BY YELLOWSTONE FOREVER'S BOARD OF DIRECTORS. AFTER THE BOARD OF DIRECTORS APPROVES PROJECTS TO BE FUNDED EACH YEAR, STAFF PRESENT GRANT AGREEMENTS FOR THE PROJECTS TO BE REVIEWED AND SIGNED BY THE GOVERNMENT. FUNDING FOR THESE PROJECTS BECOMES AVAILABLE AT THE START OF YELLOWSTONE FOREVER'S FISCAL YEAR AND IS REVIEWED AND TRACKED THROUGH REQUISITION FORMS. REQUISITION REQUESTS FOR DISBURSEMENT OF FUNDS REQUIRE REVIEW AND APPROVAL BY MULTIPLE LEVELS OF THE NATIONAL PARK SERVICE. THE CHIEF FINANCIAL OFFICER OF YELLOWSTONE FOREVER REVIEWS EACH APPROVED REQUISITION REQUEST FOR VERIFICATION THAT EACH EXPENDITURE COMPLIES WITH YELLOWSTONE FOREVER'S MISSION, GUIDELINES, AND OTHER REQUIREMENTS PRIOR TO THE DISBURSEMENT OF ANY FUNDS. YELLOWSTONE FOREVER AND PARK STAFF CONTINUE TO MEET REGULARLY THROUGHOUT THE YEAR TO TRACK THE PROGRESS OF FUNDED PROJECTS, MONITOR ANY CHANGES TO THOSE PRIORITIES, AND IDENTIFY AND WORK TOGETHER TO ADDRESS NEW ONES IN SUPPORT OF THE PARK WHERE AND AS THEY ARISE, PROVIDING REGULAR REPORTS BACK TO YELLOWSTONE FOREVER'S BOARD OF DIRECTORS IN THE PROCESS. X X X X X X 0 0 0 0 0 0 0 0 0 HEATHER WHITE PRESIDENT AND CEO 259108 0 0 0 0 0 20729 0 6789 0 286626 0 0 0 ROGER KEATON CHIEF FINANCE OFFICER 143002 0 0 0 0 0 11440 0 6789 0 161231 0 0 0 KEN VOORHIS CHIEF OP & ED OFFICER 133384 0 0 0 0 0 10671 0 6789 0 150844 0 0 0 KELLY HERMAN CHIEF DEVELOPMENT OFFICER 155599 0 0 0 0 0 12448 0 6789 0 174836 0 0 0 X EQUIPMENT 1 171610 X GOODS 2 76218 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 YELLOWSTONE FOREVER'S BOARD OF DIRECTORS MADE SEVERAL UPDATES TO THE ORGANIZATION'S BYLAWS DURING FY2017. THE UPDATES WERE PART OF A GENERAL POST-MERGER EFFORT TO CAPTURE AND CLARIFY THE ORGANIZATION'S GOVERNANCE AFTER HAVING A YEAR TO BECOME FULLY OPERATIONAL AS A NEW ORGANIZATION. UPDATES INCLUDED, E.G., ADDITIONAL CLARITY AROUND TERM LIMITS; THE NUMBER OF REGULAR MEETINGS AND NOTICE REQUIREMENTS FOR THOSE AND SPECIAL MEETINGS; THE TIMING OF ANNUAL ELECTIONS; OFFICER POSITIONS AND THEIR ROLES AND RESPONSIBILITIES; RESIGNATION PROCEDURES; AND DELEGATED AUTHORITY, CONSISTENT WITH BOARD POLICIES; THE LISTING OF STANDING GOVERNING COMMITTEES; AND OTHER RELATED UPDATES. FORM 990, PART VI, SECTION B, LINE 11B YELLOWSTONE FOREVER WORKS CLOSELY WITH AN OUTSIDE ACCOUNTING FIRM, IN-HOUSE GENERAL COUNSEL AND MEMBERS OF SENIOR MANAGEMENT TO REVIEW THE FINAL DRAFT OF THE RETURN PRIOR TO ITS SUBMISSION TO THE IRS. AFTER STAFF DO AN INITIAL REVIEW OF THE DRAFT, THE FINANCE AND AUDIT COMMITTEE IS RESPONSIBLE FOR REVIEWING IT. THEN A COMPLETE COPY OF THE FINAL RETURN IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO YELLOWSTONE FOREVER FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, COMMITTEE MEMBERS, AND KEY STAFF MAKE ANNUAL CONFLICT OF INTEREST DISCLOSURES IN ORDER TO IDENTIFY AND MANAGE CONFLICTS OF INTEREST WHEN THEY ARISE. IF A CONFLICT OF INTEREST IS PRESENT, BEFORE THE BOARD OR COMMITTEE TAKES AN ACTION, A DIRECTOR, COMMITTEE MEMBER, OR KEY STAFF MEMBER HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES TO THE MEETING. SHOULD A CONFLICT OF INTEREST BE RAISED, THE BOARD OR COMMITTEE WILL REVIEW THE CONFLICT OF INTEREST POLICY AND TAKE NECESSARY STEPS, INCLUDING RECUSING THE BOARD MEMBER, COMMITTEE MEMBER, OR KEY STAFF, PRIOR TO DISCUSSION AND VOTING ON THE AGENDA ITEM. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY THE BOARD OF DIRECTORS REVIEWS COMPARABLE DATA FOR THE COMPENSATION OF THE PRESIDENT AND CEO. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SETS THE ANNUAL COMPENSATION AND ANY BONUSES THE PRESIDENT AND CEO MAY RECEIVE. THE PRESIDENT AND CEO DETERMINES ANNUAL COMPENSATION AND ANY BONUSES PAID TO EMPLOYEES. THIS COMPENSATION IS BENCHMARKED AGAINST AN OUTSIDE FIRM, PAYSCALE'S, COMPENSATION DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. IN ADDITION, THE ANNUAL AUDITED FINANCIAL STATEMENTS, FORM 990 AND ANNUAL REPORT ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. REG. SEC. 1.263(A)-1(F) - DE MINIMIS SAFE HARBOR ELECTION TAXPAYER NAME: YELLOWSTONE FOREVER TAXPAYER ADDRESS: 222 EAST MAIN STREET, SUITE 301, BOZEMAN, MT 59715 TAXPAYER ID NUMBER: 47-5427975 YEAR-END: FEBRUARY 28, 2018 UNDER IRC REGULATION SECTION 1.263(A)-1(F), THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION. REG. SEC. 1.263(A)-3(N) - ELECTION TO CAPITALIZE REPAIR AND MAINTENANCE COS TAXPAYER NAME: YELLOWSTONE FOREVER TAXPAYER ADDRESS: 222 EAST MAIN STREET, SUITE 301, BOZEMAN, MT 59715 TAXPAYER ID NUMBER: 47-5427975 YEAR-END: FEBRUARY 28, 2018 UNDER IRC REGULATION SECTION 1.263(A)-3(N), THE TAXPAYER HEREBY ELECTS TO CAPITALIZE REPAIR AND MAINTENANCE COSTS.