2012-04-06T15:26:30-05:00 2011-06-30 KPMG LLP 801 Second Avenue Suite 900 Seattle WA 98104 990 2010-07-01 810262019 YELLOWSTONE BOYS AND GIRLS RANCH YELL 4066552100 1732 S 72nd Street West Billings MT 59106 JOHN TESCHER 2012-04-05 true ROBISON Sue 2069134000 2010 2016-02-24 21:20:13Z 21874169 false X www.ybgr.org X COUNSELING 1957 MT YELLOWSTONE BOYS AND GIRLS RANCH PROVIDES QUALITY MENTAL HEALTH AND EDUCATIONAL SERVICES THAT PROMOTE THE EMOTIONAL, BEHAVIORAL, SPIRITUAL AND PHYSICAL DEVELOPMENT OF CHILDREN, ADOLESCENTS, AND THEIR FAMILIES. 9 8 489 115 -15004 -15004 2602113 2287144 18455765 18273031 -2659 328817 1008314 113749 22063533 21002741 0 0 0 0 14494052 12986717 0 0 160806 6248428 7189623 20742480 20176340 1321053 826401 16154836 16135710 3502276 2535898 12652560 13599812 YELLOWSTONE BOYS AND GIRLS RANCH (YBGR) PROVIDES QUALITY EDUCATION AND TREATMENT SERVICES WHICH PROMOTE THE EMOTIONAL, BEHAVIORAL, SPIRITUAL, AND PHYSICAL DEVELOPMENT OF CHILDREN, ADOLESCENTS, AND THEIR FAMILIES. YBGR Vision YBGR will be trusted locally and nationally as a leader in the field of mental health for valuing families and investing in children and communities. YBGR Values The following list describes the principles which guide all decisions and activities directed as pursuing the vision and achieving the mission of YBGR: -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 false false 13048833 13076579 RESIDENTIAL PSYCHIATRIC TREATMENT - 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. THE PSYCHIATRIC RESIDENTIAL TREATMENT CENTER IS LOCATED ON A 400-ACRE CAMPUS, WEST OF BILLINGS, MONTANA, AND SERVES BOYS (AGES 6-18) AND GIRLS (AGES 6-18), AND IS DESIGNED FOR YOUTH THAT HAVE NOT RESPONDED TO LESS INTENSIVE TREATMENT, SUPPORT OR STRUCTURE WITHIN THEIR COMMUNITIES. THERE ARE 100 TO 115 CHILDREN IN RESIDENTIAL TREATMENT AT ANY GIVEN TIME, GENERALLY ABOUT 60% ARE MALE AND 40% FEMALE. YOUTH IN RESIDENTIAL PSYCHIATRIC TREATMENT ARE EACH MATCHED WITH A THERAPIST WHO WORKS WITH THEM THROUGHOUT THEIR RESIDENTIAL STAY PROVIDING INDIVIDUAL, GROUP AND FAMILY THERAPY. CHEMICAL DEPENDENCY TREATMENT IS PROVIDED CONCURRENTLY FOR YOUTH WITH CO-OCCURRING SUBSTANCE ABUSE AND INCLUDES INTENSIVE WEEKLY SESSIONS, SUPPORT GROUPS AND FAMILY THERAPY WEEK. OCCUPATIONAL, EQUINE, PET AND EXPERIENTIAL THERAPIES ARE AVAILABLE FOR SPECIFIC YOUTH WHEN PRESCRIBED BY THEIR TREATMENT TEAM. AN ACCREDITED SCHOOL IS LOCATED ON CAMPUS. TEACHERS ARE LICENSED WITH ENDORSEMENTS IN REGULAR OR SPECIAL EDUCATION. FINE ARTS INCLUDE ELECTIVES IN ART, MUSIC, AND CHOIR. PRACTICAL ARTS INCLUDES CLASSES IN DRAFTING, SMALL ENGINES, WELDING, WOODWORKING, HORTICULTURE AND HORSEMANSHIP. 5380460 5196452 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 BETWEEN 500 AND 650 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. 18429293 true true false false true false false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true 47 0 true 489 true true true false false false false true true true 1 false false false true false false false false X 9 8 false false false false false false false true true false false true true true true true true false false false MT X X JOHN TESCHER 4066552100 1732 S 72ND STREET WEST Billings MT 591063599 Glenn McFarlane 40.0 X X 108585 0 8165 Kenneth S Frazier 2.0 X 0 0 0 John Cote 2.0 X 0 0 0 Debbie Gilliland 2.0 X 0 0 0 Ron Sexton 2.0 X 0 0 0 Stella Zeigler 2.0 X 0 0 0 Robert Ross 2.0 X 0 0 0 Terry Moore 2.0 X 0 0 0 Brett Evertz 2.0 X 0 0 0 Tony George 2.0 X 0 0 0 John Tescher 40.0 X 86756 0 8662 Kris Vogele 40.0 X 101359 0 8188 Shawn Byrne 40.0 X 87580 0 14406 Jeanine Holt-Seavy 40.0 X 91189 0 10674 Jani McCall 40.0 X 89554 0 6724 Roben Graziadei 40.0 X 73159 0 2761 Phillip House 40.0 X 93366 0 11283 731548 0 70863 2 false false false Yellowstone Academy 1750 Ray of Hope Lane BILLINGS MT 59106 Education 1183433 Sodexho 9801 WASHINGTON BLVD GAITHERSBURG MD 20878 FOOD MANAGEMENT 589531 Altitude Technologies LLC PO Box 20179 BILLINGS MT 59104 IT Services 508197 Pharmacy 1 LTC 2900 12th Ave N 101w BILLINGS MT 59101 Pharmacy 310626 Erin Bennion Amato MD 3737 Grand Ave BILLINGS MT 59102 Medical Services 243499 5 133674 2153470 249306 2287144 RESIDENTIAL SERVICES 623990 13076579 13076579 COMMUNITY BASED SERVICES 624100 5196452 5196452 18273031 67872 67872 0 0 166933 230929 -63996 -63996 -15004 -48992 901444 640499 260945 260945 260945 0 0 0 REIMBURSEMENTS 900099 9293 9293 OTHER REVENUE 900099 144095 144095 MEAL INCOME 900099 24357 24357 177745 21002741 18282324 -15004 448277 0 0 0 0 0 0 0 0 802411 403724 398687 0 0 0 0 0 10138245 9444369 632052 61824 151151 146202 2368 2581 626047 626737 -1338 648 1268863 1193582 66784 8497 0 0 0 0 110308 106096 4212 0 58663 0 58663 0 0 0 0 0 0 0 0 0 0 1577443 1492391 34536 50516 103068 74623 19857 8588 104540 81506 22390 644 533819 435631 98188 0 0 0 0 0 480316 449304 28957 2055 233155 184936 31694 16525 0 0 0 0 0 0 0 0 32394 32370 24 0 0 0 0 0 773693 718248 55445 0 254051 217816 36235 0 SUPPLIES 871048 860646 9848 554 CLIENT EDUCATION 1100000 1100000 0 0 REPAIRS & MAINETENANCE 486693 452941 26848 6904 EDUCATION 67169 49031 18138 0 BAD DEBT 94359 94359 0 0 308904 264781 42653 1470 20176340 18429293 1586241 160806 1021456 889751 2462917 2247254 251667 283566 171499 310577 21980203 11894844 10676352 10085359 146691 1195054 1424254 1124149 16154836 16135710 2437685 1918030 747009 292222 317582 325646 3502276 2535898 X 12070624 13004854 581936 594958 12652560 13599812 16154836 16135710 X 826401 120851 X false true true X true true X false false false 2720779 2788830 3408826 2572524 2287142 13778101 18570499 18033514 18838940 19042845 18282324 92768122 587879 281174 491920 1231086 2592059 21291278 21410223 22528940 22107289 21800552 109138282 109138282 64470 140579 48117 5283 67872 326321 64470 140579 48117 5283 67872 326321 21355748 21550802 22577057 22112572 21868424 109464603 0.99702 0.99460 0.00298 0.00305 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9 162296 148723 595510 true true 888955 888955 14352944 6942290 7410654 3571824 3023049 548775 3166480 1929505 1236975 10085359 INSURANCE CASH SURRENDER VALUE 1021386 NOTE RECEIVABLE 102763 1124149 0 LIABILITY FOR PENSION BENEFITS 325646 325646 21002741 20176340 826401 23370 97482 120852 947253 21354522 23370 97482 230929 351781 21002741 21002741 20407269 230929 230929 20176340 20176340 RENTAL EXPENSE SCHEDULE D, PART XII LINE 2D AND PART XIII LINE 2D YELLOWSTONE BOYS AND GIRLS RANCH RENTS OUT A RESIDENTIAL AND NON-RESIDENTIAL BUILDING AND INCURS EXPENSES TO MAINTAIN THE BUILDING. X 12056 SALE OF SIMILAR ITEM X 2 7000 SALE OF SIMILAR ITEM X Computer Equipment 17 5099 SALE OF SIMILAR ITEM X Gift Cards/Entertainment 47 20851 SALE OF SIMILAR ITEM X Equipment/Tools 35 33483 SALE OF SIMILAR ITEM X Parenting w/Love Licenses 8 61500 SALE OF SIMILAR ITEM X Office/School Supplies 14 4918 SALE OF SIMILAR ITEM X Sporting Goods 31 4131 SALE OF SIMILAR ITEM X Livestock 115 58465 SALE OF SIMILAR ITEM X Building Improvements 3 5722 SALE OF SIMILAR ITEM X Toys/Books 14 6880 SALE OF SIMILAR ITEM X Refined Oil 9 23560 SALE OF SIMILAR ITEM X Other Non-Monetary Items 6 5640 SALE OF SIMILAR ITEM 0 false false false NUMBER OF CONTRIBUTIONS PART II, COLUMN B THE AMOUNTS REPORTED IN PART II, COLUMN B, ARE THE NUMBER OF CONTRIBUTIONS. Process of Review Part VI, Section B, Line 11b 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. Conflict of Interest Policy 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. Compensation Process Part VI, Section B, Line 15B The organization's 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 determined through using wage matrixes and salary surveys. The organization's Chief Executive Officer's compensation is established by the Board of Directors. Public Document Availability Part VI, Section C, Line 19 As a charitable organization, copies of the organization's 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 organization's 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.) Reconciliation of Net Assets Form 990 Part XI, Line 5 Other Changes in Net Assets or Fund Balances: $23,370 - Net Unrealized Gains On Investments $97,482 - Donated Services and Use of Facilities