2014-05-15T11:21:07-05:00 2013-06-30 810385940 ANDERSON ZURMUEHLEN & CO PC PO BOX 20435 BILLINGS MT 591040435 990 2012-07-01 810262019 YELLOWSTONE BOYS & GIRLS RANCH YELL 4066552100 1732 S 72ND STREET WEST BILLINGS MT 59106 JAMES HOLLIDAY 4066552100 2014-05-14 1 DANIEL S MILLER CPA P00031554 4062455136 2014-05-09 2012 2015-11-30 17:44:51Z JAMES HOLLIDAY 1732 S 72ND STREET WEST BILLINGS MT 59106 17789673 0 X WWW.YBGR.ORG X 1957 MT YELLOWSTONE BOYS AND GIRLS RANCH, CARING PEOPLE PREPARING YOUTH FOR LIFE. 6 6 449 115 0 0 2520334 2707312 15447467 14480490 49314 222577 51922 140493 18069037 17550872 0 0 0 0 12427787 12523096 0 0 191448 6597357 6257239 19025144 18780335 -956107 -1229463 14934774 13808541 2218877 2239590 12715897 11568951 X 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 0 0 10656449 8182918 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. 6340309 6297572 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. 16996758 1 1 0 0 0 1 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 50 0 1 449 1 0 0 0 0 0 1 1 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 0 1 0 MT X X JAMES HOLLIDAY CFO 4066552100 1732 S 72ND STREET WEST BILLINGS MT 59106 GLENN MCFARLANE 40.00 X X 104101 0 0 RON SEXTON 2.00 X 0 0 0 STELLA ZIEGLER 2.00 X 0 0 0 KENDALL MCRAE 2.00 X 0 0 0 CHIP YOULDEN 2.00 X 0 0 0 TERRILL MOORE 2.00 X 0 0 0 KENNETH FRAZIER 2.00 X 0 0 0 JAMES HOLLIDAY 40.00 X X 34083 0 0 STEPHEN MANDLER 40.00 X 212917 0 0 KRIS VOGELE 40.00 X 76547 0 0 SHAWN BYRNE 40.00 X 83817 0 0 JEANINE HOLT-SEAVY 40.00 X 89540 0 0 JANI MCCALL 40.00 X 0 0 0 601005 0 0 2 0 1 0 YELLOWSTONE ACADEMY 1750 RAY OF HOPE LANE BILLINGS MT 59106 EDUCATION 1507561 SODEXO INC & AFFILIATES 1732 S 72ND STREET WEST BILLINGS MT 59106 FOOD MANAGEMENT 566562 VERTEX CONSULTING GROUP LLC 222 N 32ND ST STE 403 BILLINGS MT 59101 IT DEPARTMENT 564447 FISHER CONSTRUCTION INC 235 MOORE LANE BILLINGS MT 59101 CONSTRUCTION 254724 LOCUMTENENSCOM 2655 NORTHWINDS PARKWAY ALPHARETTA GA 30009 EMPLOYMENT AGENCY 186042 7 2707312 74116 2707312 RESIDENTIAL SERVICES 623990 8182918 8182918 COMMUNITY BASED SERVICES 624100 6297572 6297572 14480490 63104 63104 124811 202433 -77622 -77622 -77622 7260 188581 0 36368 7260 152213 159473 159473 OTHER REVENUE 900099 135108 135108 REIMBURSEMENTS 900099 54951 54951 MEAL INCOME 900099 28056 28056 218115 17550872 14535441 0 308119 904542 699905 204637 9190710 8572562 552738 65410 1271122 1157473 104425 9224 1156722 1075075 81647 41668 36343 5325 33800 33800 1275930 1057118 150055 68757 60979 43428 17551 69427 52773 16031 623 577974 465819 112155 246724 203647 41685 1392 346555 279552 39114 27889 47221 18161 29031 29 764090 698776 65314 247075 212966 34109 CLIENT EDUCATION 1500000 1500000 SUPPLIES 550526 532875 16718 933 REPAIRS AND MAINTENANCE 481520 379221 86262 16037 BAD DEBT 6064 6064 7686 5000 1532 1154 18780335 16996758 1592129 191448 791298 359659 1433075 1568898 278614 271151 156587 164699 23121082 12915483 10360486 10205599 705109 1238535 1209605 0 14934774 13808541 1628954 1561951 291730 386441 298193 291198 2218877 2239590 X 12143309 10990690 572588 578261 12715897 11568951 14934774 13808541 -1229463 14429 68088 0 X 0 1 X 1 1 1 X 3408826 2572524 2287142 2520334 2707312 13496138 18838940 19042845 18282324 15708782 14803352 86676243 281174 491920 1231086 15149 33924 2053253 22528940 22107289 21800552 18244265 17544588 102225634 0 0 0 102225634 48117 5283 67872 49314 84793 255379 48117 5283 67872 49314 84793 255379 22577057 22112572 21868424 18293579 17629381 102481013 0.99750 0.99710 0.00250 0.00290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8 392340 388842 578261 1 1 888955 888955 14690285 7816744 6873541 3631805 3003501 628304 3910037 2095238 1814799 10205599 PENSION BENEFITS 291198 291198 17835822 14429 68088 202433 284950 17550872 0 17550872 18982768 202433 202433 18780335 0 18780335 PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 0 0 0 0 0 0 0 0 0 STEPHEN MANDLER 212917 0 0 0 0 0 0 0 0 0 212917 0 0 0 KENNETH S FRAZIER PAST CHAIRMAN OF THE BOARD 42785 LEGAL SERVICES PAID TO FELT, MARTIN, & FRAZIER DURING FY 2013 0 X 12637 SALE OF SIMILAR ITEM X 1 300 SALE OF SIMILAR TEAM X CARDS/ENTERTAINMENT 17 11538 SALE OF SIMILAR ITEM X EQUIPMENT/TOOLS 13 3122 SALE OF SIMILAR ITEM X OTHER NON-MONETARY ITEMS 50 6410 SALE OF SIMILAR ITEM X OFFICE/SCHOOL SUPPLIES 2 19 SALE OF SIMILAR ITEM X SPORTING GOODS 13 2695 SALE OF SIMILAR ITEM X LIVESTOCK 85 80316 SALE OF SIMILAR ITEM X COMPUTER EQUIPMENT 3 962 SALE OF SIMILAR ITEM X FOOD 16 6547 SALE OF SIMILAR ITEM X PASS-THRU 11 4189 SALE OF SIMILAR ITEM X PASS-THRU IN-KIND 13 -54619 SALE OF SIMILAR ITEM 0 0 0 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.) YELLOWSTONE ACADEMY 1750 RAY OF HOPE LANE BILLINGS MT 59106 810295814 SCHOOL MT YELLOWSTONE BOYS AND GIRLS RANCH 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 YELLOWSTONE ACADEMY P 1500000 FMV OF SERVICES PROVIDED YELLOWSTONE ACADEMY Q 90312 FMV OF SERVICES PROVIDED