YELLOWSTONE BOYS & GIRLS RANCH: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- YELLOWSTONE BOYS & GIRLS RANCH (EIN 81-0262019)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-15
- IRS object ID
- 201531359349306853
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T15:12:22-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810385940 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERSON ZURMUEHLEN & CO PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 20435 | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 591040435 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810262019 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YELLOWSTONE BOYS & GIRLS RANCH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YELL | BusinessNameControlTxt |
| Phone | 4066552100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1732 S 72ND ST WEST | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59106 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GLENN MCFARLANE | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4066552100 | PhoneNum |
| Signature | 2015-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL S MILLER CPA | PreparerPersonNm |
| PTIN | P00031554 | PTIN |
| Phone | 4062455136 | PhoneNum |
| Preparation | 2015-05-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GLENN MCFARLANE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1732 S 72ND ST WEST | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,546,435 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.YBGR.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1957 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | YELLOWSTONE BOYS AND GIRLS RANCH, CARING PEOPLE PREPARING YOUTH FOR LIFE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 432 | TotalEmployeeCnt |
| Total Volunteers | 101 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,707,312 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,289,557 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,480,490 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,649,433 | CYProgramServiceRevenueAmt |
| PY Investment Income | $222,577 | PYInvestmentIncomeAmt |
| CY Investment Income | $60,844 | CYInvestmentIncomeAmt |
| PY Other Revenue | $140,493 | PYOtherRevenueAmt |
| CY Other Revenue | $306,363 | CYOtherRevenueAmt |
| PY Total Revenue | $17,550,872 | PYTotalRevenueAmt |
| CY Total Revenue | $20,306,197 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,450,144 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,523,096 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,423,131 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $190,912 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,257,239 | PYOtherExpensesAmt |
| CY Other Expenses | $5,997,533 | CYOtherExpensesAmt |
| PY Total Expenses | $18,780,335 | PYTotalExpensesAmt |
| CY Total Expenses | $20,870,808 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,229,463 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$564,611 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,808,541 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,413,702 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,239,590 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,269,634 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,568,951 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,144,068 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | YBGR PROVIDES QUALITY EDUCATION AND TREATMENT SERVICES, WHICH PROMOTE THE EMOTIONAL, BEHAVIORAL, SPIRITUAL, AND PHYSICAL DEVELOPMENT OF CHILDREN, ADOLESCENTS AND THEIR FAMILIES. VALUES: FAITH IS BEING SURE OF WHAT WE HOPE FOR AND CERTAIN OF WHAT WE DO NOT SEE, BASED UPON OUR BELIEF IN GOD. HOPE IS ANTICIPATION WITH CONFIDENCE AND TRUST. INTEGRITY IS DOING WHAT IS RIGHT, PUTTING THE NEEDS OF OTHERS ABOVE YOUR OWN AND LIVING BY THE HIGHEST VALUES. RELATIONSHIPS ARE BEING COMMITTED TO ONE ANOTHER IN A MUTUALLY RESPECTFUL, DIGNIFIED, HEALTHY AND HONORING MANNER. RESPECT IS AN ATTITUDE OF VALUING OTHERS, CARING ABOUT PEOPLE AND TREATING THEM WITH DIGNITY. SAFETY IS THE CONDITION OF BEING PHYSICALLY,PSYCHOLOGICALLY, SOCIALLY,AND EMOTIONALLY SAFE FROM PAIN,INJURY OR LOSS. STEWARDSHIP IS THE USE OF ANY RESOURCE OR TALENT ENTRUSTED TO YBGR TO FULFILL THE MISSION AND VISION. EXCELLENCE IS REPRESENTED BY THE PRACTICE OF FAITH, HOPE, INTEGRITY, RELATIONSHIPS, RESPECT, SAFETY AND STEWARDSHIP | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,565,518 | ExpenseAmt |
| Grant | $1,450,144 | GrantAmt |
| Revenue | $8,724,586 | RevenueAmt |
| Desc | RESIDENTIAL SERVICES:YELLOWSTONE BOYS AND GIRLS RANCH, INC. (YBGR) PROVIDES QUALITY EDUCATION AND TREATMENT SERVICES, WHICH PROMOTE THE EMOTIONAL, BEHAVIORAL, SPIRITUAL, AND PHYSICAL DEVELOPMENT OF CHILDREN, ADOLESCENTS AND THEIR FAMILIES. YBGR HAS BEEN SERVING YOUTH AND FAMILIES SINCE 1957 AND IS AN ACCREDITED, PRIVATE, NOT-FOR-PROFIT MULTI-SERVICE ORGANIZATION PROVIDING MENTAL HEALTH PROGRAMS AND SERVICES TO EMOTIONALLY DISTURBED YOUTH AND THEIR FAMILIES. YBGR IS A NON-PROFIT, FULLY ACCREDITED, COMPREHENSIVE MENTAL HEALTH SERVICE ORGANIZATION PROVIDING PSYCHIATRIC RESIDENTIAL TREATMENT FOR EMOTIONALLY DISTURBED YOUTH. YBGR YOUTH MAY ACCESS A VARIETY OF SERVICES INCLUDING INDIVIDUAL COGNITIVE-BEHAVIORAL, FAMILY, RECREATION, AND EQUINE THERAPIES. SPECIAL EDUCATION PROGRAMMING IS OFFERED THROUGH OUR ON-CAMPUS EDUCATIONAL FACILITY, YELLOWSTONE ACADEMY. YOUTH ALSO HAVE THE OPPORTUNITY TO BE INVOLVED IN A NUMBER OF ADDITIONAL PROGRAMS INCLUDING CHEMICAL DEPENDENCY, TRANSITIONAL SERVICES, COMPETITIVE ATHLETICS, OUTDOOR RECREATION, AND SPIRITUAL CARE.THE PSYCHIATRIC RESIDENTIAL TREATMENT CENTER IS LOCATED ON A 400-ACRE CAMPUS, WEST OF BILLINGS, MT AND SERVES BOYS AGE 8-18, AND GIRLS 12-18. YOUTH ARE HOUSED IN ONE OF OUR TWELVE RESIDENTIAL LODGES AND ARE SUPERVISED BY A 24 HOUR A DAY RESIDENTIAL STAFF TRAINED IN THERAPEUTIC CRISIS INTERVENTION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,524,632 | ExpenseAmt |
| Revenue | $6,924,847 | RevenueAmt |
| Desc | COMMUNITY-BASED SERVICES: YBGR OFFERS MULTIPLE COMMUNITY BASED SERVICES (CBS). CBS IS A LICENSED AND ACCREDITED MENTAL HEALTH CENTER PROVIDING MULTIPLE SERVICES THAT EXPAND YBGR'S CONTINUUM OF CARE INTO COMMUNITIES. THE CBS PROGRAMS FOCUS ON PREVENTION AND WORK WITH CHILDREN AND FAMILIES TO PROVIDE SUPPORT AND TREATMENT. CBS SERVES OVER 600 CHILDREN EACH DAY IN PROGRAMS THAT INCLUDE THERAPEUTIC FOSTER CARE, YOUTH CASE MANAGEMENT, COMPREHENSIVE SCHOOL AND COMMUNITY TREATMENT, THERAPEUTIC FAMILY LIVING, AND COMMUNITY HOMES. THE CBS TEAM MEMBERS WORK CLOSELY WITH AT-RISK YOUTH AND FAMILIES TO PROVIDE MENTAL HEALTH SERVICES IN A SUPPORTIVE AND STRUCTURED ENVIRONMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $19,090,150 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 55 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 432 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVE RESTAD CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4066552100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1732 S 72ND STREET WEST | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59106 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GLENN MCFARLANE | ||||||
| CEO / BOARD MEMBER | 40.00 | Yes (X) | Yes (X) | $105,431 | $0 | $0 |
| RON SEXTON | ||||||
| CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STELLA ZIEGLER | ||||||
| SECRETARY / TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KENDALL MCRAE | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHIP YOULDEN | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TERRILL MOORE | ||||||
| VICE CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KENNETH FRAZIER | ||||||
| PAST CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES HOLLIDAY | ||||||
| CFO | 40.00 | Yes (X) | Yes (X) | $89,656 | $0 | $12,315 |
| STEPHEN MANDLER | ||||||
| CHIEF MEDICAL DIRECTOR | 40.00 | Yes (X) | $411,998 | $0 | $0 | |
| TARA BRADFORD | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM GOODWIN | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SHAWN BYRNE | ||||||
| COO / CBS DIVISION | 40.00 | Yes (X) | $88,068 | $0 | $0 | |
| JEANINE HOLT-SEAVY | ||||||
| COO / RESIDENTIAL DIVISION | 40.00 | Yes (X) | $92,454 | $0 | $0 | |
| JANI MCCALL | ||||||
| VP OF GOVERNMENT RELATIONS | 40.00 | Yes (X) | $0 | $0 | $0 | |
| RACHELLE ELLIOTT | ||||||
| VP OF HR, SAFETY/TRAINING | 40.00 | Yes (X) | $57,820 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $845,427 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $12,315 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| YELLOWSTONE ACADEMY | |||||
| 1750 RAY OF HOPE LANE | BILLINGS | MT | 59106 | EDUCATION | $1,044,820 |
| SODEXO INC & AFFILIATES | |||||
| 1732 S 72ND STREET WEST | BILLINGS | MT | 59106 | FOOD MANAGEMENT | $596,417 |
| ONEVISION SOLUTIONS | |||||
| 909 LAKE CAROLYN PKWY 1800 | IRVING | TX | 75039 | TELEMEDICINE EQUIPMENT | $476,087 |
| VERTEX CONSULTING GROUP LLC | |||||
| 222 N 32ND ST STE 403 | BILLINGS | MT | 59101 | IT DEPARTMENT | $392,961 |
| OMNICARE INC | |||||
| PO BOX 715268 | COLUMBUS | OH | 43271 | PHARMACEUTICALS | $169,954 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $4,289,557 | AllOtherContributionsAmt |
| Noncash Contributions | $127,788 | NoncashContributionsAmt |
| Total Contributions | $4,289,557 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL SERVICES | 623990 | $8,724,586 | $8,724,586 |
| COMMUNITY BASED SERVICES | 624100 | $6,924,847 | $6,924,847 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,649,433 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,179 | TotalRevenueColumnAmt |
| Exclusion | $19,179 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $105,964 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $223,403 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$117,439 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$117,439 | TotalRevenueColumnAmt |
| Exclusion | -$117,439 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $54,012 | SecuritiesAmt |
| Other | $4,488 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $16,835 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $54,012 | SecuritiesAmt |
| Other | -$12,347 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,665 | TotalRevenueColumnAmt |
| Exclusion | $41,665 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| REIMBURSEMENTS | 900099 | $241,295 | $241,295 | |
| OTHER REVENUE | 900099 | $151,557 | $151,557 | |
| MEAL INCOME | 900099 | $30,950 | $30,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $423,802 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,306,197 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,890,728 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $125,912 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,450,144 | TotalAmt |
| Program Services | $1,450,144 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,024 | TotalAmt |
| Program Services | $687,138 | ProgramServicesAmt |
| Management And General | $214,886 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,942,968 | TotalAmt |
| Program Services | $9,279,729 | ProgramServicesAmt |
| Management And General | $597,835 | ManagementAndGeneralAmt |
| Fundraising | $65,404 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,422,232 | TotalAmt |
| Program Services | $1,331,779 | ProgramServicesAmt |
| Management And General | $79,310 | ManagementAndGeneralAmt |
| Fundraising | $11,143 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,155,907 | TotalAmt |
| Program Services | $1,073,742 | ProgramServicesAmt |
| Management And General | $82,165 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,561 | TotalAmt |
| Program Services | $32,157 | ProgramServicesAmt |
| Management And General | $12,404 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,500 | TotalAmt |
| Management And General | $31,500 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,461,333 | TotalAmt |
| Program Services | $1,228,914 | ProgramServicesAmt |
| Management And General | $161,389 | ManagementAndGeneralAmt |
| Fundraising | $71,030 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,303 | TotalAmt |
| Program Services | $26,594 | ProgramServicesAmt |
| Management And General | $18,709 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,754 | TotalAmt |
| Program Services | $41,512 | ProgramServicesAmt |
| Management And General | $14,242 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565,237 | TotalAmt |
| Program Services | $463,516 | ProgramServicesAmt |
| Management And General | $101,721 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,802 | TotalAmt |
| Program Services | $132,887 | ProgramServicesAmt |
| Management And General | $25,036 | ManagementAndGeneralAmt |
| Fundraising | $879 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,703 | TotalAmt |
| Program Services | $293,058 | ProgramServicesAmt |
| Management And General | $54,425 | ManagementAndGeneralAmt |
| Fundraising | $23,220 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,174 | TotalAmt |
| Program Services | $14,969 | ProgramServicesAmt |
| Management And General | $31,001 | ManagementAndGeneralAmt |
| Fundraising | $204 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $784,675 | TotalAmt |
| Program Services | $735,989 | ProgramServicesAmt |
| Management And General | $48,686 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,608 | TotalAmt |
| Program Services | $242,763 | ProgramServicesAmt |
| Management And General | $27,845 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CLIENT EDUCATION | $1,052,360 | $1,041,667 | $10,693 | |
| SUPPLIES | $588,427 | $569,665 | $16,153 | $2,609 |
| REPAIRS AND MAINTENANCE | $499,114 | $424,562 | $58,129 | $16,423 |
| BAD DEBT | $13,528 | $13,528 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,454 | TotalAmt |
| Program Services | $5,837 | ProgramServicesAmt |
| Management And General | $3,617 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,870,808 | TotalAmt |
| Program Services | $19,090,150 | ProgramServicesAmt |
| Management And General | $1,589,746 | ManagementAndGeneralAmt |
| Fundraising | $190,912 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,659 | BOYAmt |
| EOY | $528,938 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,568,898 | BOYAmt |
| EOY | $2,001,609 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,151 | BOYAmt |
| EOY | $203,813 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,699 | BOYAmt |
| EOY | $45,742 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,969,154 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,659,535 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,205,599 | BOYAmt |
| EOY | $10,309,619 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,238,535 | BOYAmt |
| EOY | $323,981 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,808,541 | BOYAmt |
| EOY | $13,413,702 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,561,951 | BOYAmt |
| EOY | $1,717,599 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $386,441 | BOYAmt |
| EOY | $283,844 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,198 | BOYAmt |
| EOY | $268,191 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,239,590 | BOYAmt |
| EOY | $2,269,634 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,990,690 | BOYAmt |
| EOY | $10,530,654 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,261 | BOYAmt |
| EOY | $613,414 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,568,951 | BOYAmt |
| EOY | $11,144,068 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,808,541 | BOYAmt |
| EOY | $13,413,702 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$564,611 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$4,271 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $71,803 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $72,196 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,572,524 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,287,142 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,520,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,707,312 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,289,557 | CurrentTaxYearAmt |
| Total | $14,376,869 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,042,845 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,282,324 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,708,782 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,803,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,093,926 | CurrentTaxYearAmt |
| Total | $83,931,229 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $491,920 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,231,086 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,149 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $33,924 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,877 | CurrentTaxYearAmt |
| Total | $1,794,956 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,107,289 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,800,552 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,244,265 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,544,588 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,406,360 | CurrentTaxYearAmt |
| Total | $100,103,054 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $100,103,054 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,283 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $67,872 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,314 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $84,793 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,920 | CurrentTaxYearAmt |
| Total | $276,182 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,283 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $67,872 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,314 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $84,793 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,920 | CurrentTaxYearAmt |
| Total | $276,182 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,112,572 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,868,424 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,293,579 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,629,381 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,475,280 | CurrentTaxYearAmt |
| Total | $100,379,236 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99720 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99750 | PublicSupportPY509Pct |
| Investment Income CY | 0.00280 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00250 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 9 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $325,525 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $290,035 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $613,414 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $888,955 | OtherCostOrOtherBasisAmt |
| Book Value | $888,955 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,313,645 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,290,850 | DepreciationAmt |
| Book Value | $7,022,795 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,146,040 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,185,016 | DepreciationAmt |
| Book Value | $961,024 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,620,514 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,183,669 | DepreciationAmt |
| Book Value | $1,436,845 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,309,619 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PENSION BENEFITS | Desc |
| Amt | $268,191 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $268,191 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $20,597,132 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$4,271 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $71,803 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $223,403 | OtherRevenueAmt |
| Revenue Not Reported | $290,935 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,306,197 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,306,197 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,094,211 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $223,403 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $223,403 | ExpensesNotReportedAmt |
| Expenses Subtotal | $20,870,808 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,870,808 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSE |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSE |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 80807 | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 810419905 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $1,450,144 | CashGrantAmt |
| Purpose Of Grant | PHILANTHROPIC PURPOSES | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES HOLLIDAY | ||||||||||||||
| CFO | $89,656 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,315 | $0 | $101,971 | $0 | $0 | $0 |
| STEPHEN MANDLER | ||||||||||||||
| CHIEF MEDICAL DIRECTOR | $411,998 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $411,998 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENNETH S FRAZIER | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | PAST CHAIRMAN OF THE BOARD | RelationshipDescriptionTxt |
| Transaction | $39,027 | TransactionAmt |
| Transaction | LEGAL SERVICES PAID TO FELT, MARTIN, & FRAZIER DURING FY 2014 | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $6,173 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SALE OF SIMILAR ITEM | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (9 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | LIVESTOCK | 80 | $96,398 | SALE OF SIMILAR ITEM |
| Yes (X) | OTHER NON-MON | 55 | $16,514 | SALE OF SIMILAR ITEM |
| Yes (X) | CARDS/ENTERTA | 20 | $5,974 | SALE OF SIMILAR ITEM |
| Yes (X) | PASS-THRU | 9 | $2,240 | SALE OF SIMILAR ITEM |
| Yes (X) | SPORTING GOOD | 7 | $1,320 | SALE OF SIMILAR ITEM |
| Yes (X) | EQUIPMENT/TOO | 6 | $1,276 | SALE OF SIMILAR ITEM |
| Yes (X) | COMPUTER EQUI | 1 | $128 | SALE OF SIMILAR ITEM |
| Yes (X) | OFFICE/SCHOOL | 1 | $5 | SALE OF SIMILAR ITEM |
| Yes (X) | PASS-THRU IN- | 9 | -$2,240 | SALE OF SIMILAR ITEM |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION REVISED ITS BYLAWS IN 2013. |
| FORM 990, PART VI, SECTION B, LINE 11 | AS TAX QUESTIONS AND ISSUES ARISE THROUGHOUT THE YEAR, THE ORGANIZATION ENGAGES ITS TAX CONSULTANTS FOR GUIDANCE. THE ORGANIZATION'S FISCAL DEPARTMENT WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM TO PREPARE AND REVIEW THE RETURN. THE FINAL DRAFT OF THE FORMS 990 AND 990T ARE REVIEWED AND SIGNED BY THE CFO WITH COPIES PROVIDED TO THE ENTIRE BOARD. SINCE THE INFORMATION TO COMPLETE FORMS 990 AND 990T IS TAKEN DIRECTLY FROM THE YEAR-END AUDITED FINANCIAL STATEMENTS THERE IS NO SEPARATE PRESENTATION TO THE ORGANIZATION'S GOVERNING BODIES. MONTHLY FINANCIAL INFORMATION IS PRESENTED TO THE BOARD OF DIRECTORS' FINANCE COMMITTEE WITH THE ENTIRE BOARD OF DIRECTORS RECEIVING FINANCIAL INFORMATION QUARTERLY. |
| FORM 990, PART VI, SECTION B, LINE 12C | PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT IS DISTRIBUTED TO BOARD MEMBERS. UPON BECOMING A BOARD MEMBER AND ANNUALLY THEREAFTER, EACH MEMBER IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS THE POLICY; AND (3) HAS DISCLOSED ANY CONFLICT OF INTEREST. IF A CONFLICT OF INTEREST ISSUE OR POSSIBLE CONFLICT OF INTEREST ARISES, BOARD MEMBERS SHALL DISCLOSE THE CONFLICT OR POTENTIAL CONFLICT OF INTEREST TO OTHER BOARD MEMBERS AND REFRAIN FROM VOTING OR USING HIS/HER PERSONAL INFLUENCE ON THE MATTER. STATEMENTS AND DISCUSSION ARE DOCUMENTED WITHIN THE BOARD MEETING MINUTES. UPON EMPLOYMENT, NEW HIRES ARE REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS THE POLICY; AND (3) HAS DISCLOSED ANY CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE ORGANIZATIONS COMPENSATION PHILOSOPHY IS TO PROVIDE A COMPETITIVE EQUITABLE WAGE, WHICH COMPENSATES THE INDIVIDUAL FOR THE POSITION, EDUCATION, LICENSURE, EXPERIENCE, AND LEVEL OF ORGANIZATIONAL RESPONSIBILITIES. THE ORGANIZATION MAINTAINS WAGE MATRIXES WHICH INCLUDE CRITERIA FOR COMPENSATION BASED UPON THE POSITION HELD, EDUCATION, LICENSURE AND EXPERIENCE. PERFORMANCE OF LOCAL, REGIONAL, AND NATIONAL WAGE SALARY SURVEYS ARE CONDUCTED TO ENSURE EQUITABLE AND COMPETITIVE WAGES IN THE FIELD OF MENTAL HEALTH SERVICES. ANNUALLY, THE ORGANIZATION PARTICIPATES IN THE NATIONAL ALLIANCE FOR CHILDREN AND FAMILIES WAGE SURVEYS WHICH INCLUDE COMPENSATION DIRECTOR AND EXECUTIVE LEVEL POSITIONS. COMPENSATION OF EXECUTIVE OFFICERS IS UTILIZED THROUGH WAGE MATRIXES AND SALARY SURVEYS. THE ORGANIZATIONS CHIEF EXECUTIVE OFFICERS COMPENSATION IS ESTABLISHED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AS A CHARITABLE ORGANIZATION, COPIES OF THE ORGANIZATIONS ANNUAL FORM 990 AND 990T TAX RETURNS AND SUPPORTING DOCUMENTATION FOR THE THREE PRIOR YEARS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST WITHOUT CHARGE (OTHER THAN A REASONABLE FEE FOR REPRODUCTION AND COPYING COSTS). FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION. THEREFORE, THE ORGANIZATION DOES NOT PUBLICLY PROVIDE SUCH INFORMATION UNLESS REQUIRED IN THE NORMAL COURSE OF BUSINESS. (FOR EXAMPLE: CONTRACTUAL REQUIREMENTS, GRANT APPLICATIONS, TO OBTAIN LOANS, ETC.) |
| FORM 990, PART XI, LINE 9: | CHILD BRIDGE UNRESTRICTED NET ASSETS 72,196. |
| FORM 990, PART XII, LINE 2C | NO CHANGES FROM PRIOR YEAR REGARDING THE OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YELLOWSTONE ACADEMY | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1750 RAY OF HOPE LANE | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810295814 | EIN |
| Primary Activities | SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | MT | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YELLOWSTONE BOYS AND GIRLS RANCH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| YELLOWSTONE ACADEMY | ||
| P | $1,041,667 | FMV OF SERVICES PROVIDED |
| YELLOWSTONE ACADEMY | ||
| Q | $75,470 | FMV OF SERVICES PROVIDED |