2011-03-17T11:45:00-05:00 2010-06-30 KPMG LLP 801 Second Avenue Suite 900 Seattle WA 98104 990 2009-07-01 810262019 YELLOWSTONE BOYS AND GIRLS RANCH YELL 4066552100 1732 S 72nd Street West Billings MT 59106 John Tescher 2011-03-15 true 2069134000 2009 2016-02-24 21:20:13Z 22323856 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 8 501 20 -23563 -23563 3408826 2602113 17288251 18455765 14585 -2659 1772143 1008314 22483805 22063533 0 0 0 0 14611040 14494052 0 0 0 6266102 6248428 20877142 20742480 1606663 1321053 14715194 16154836 3520217 3502276 11194977 12652560 YELLOWSTONE BOYS AND GIRLS RANCH PROVIDES QUALITY EDUCATION AND TREATMENT SERVICES WHICH PROMOTE THE EMOTIONAL, BEHAVIORAL, SPIRITUAL, AND PHYSICAL DEVELOPMENT OF CHILDREN, ADOLESCENTS, AND THEIR FAMILIES. false false 12986427 14254167 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. 5181292 4201598 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. 18167719 true true false true true false false false false true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 45 0 true 501 true true true false false false false false false false false true true false false false 9 8 false false false false false false false true true false false false 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 98469 0 28072 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 Lynette Scott 2.0 X 0 0 0 Stella Zeigler 2.0 X 0 0 0 Roben Graziadei 2.0 X 0 0 0 Robert Ross 2.0 X 0 0 0 John Tescher 40.0 X 84987 0 23532 Kris Vogele 40.0 X 97227 0 22364 Shawn Byrne 40.0 X 85850 0 27569 Jeanine Holt-Seavy 40.0 X 89407 0 25572 Jani McCall 40.0 X 90402 0 16676 Joseph Rich 20.0 X 86643 0 0 Phillip House 40.0 X 85917 0 11640 Brian Lubberstedt 40.0 X 180958 0 9681 899860 0 165106 1 false true false Yellowstone Academy 1750 Ray of Hope Lane BILLINGS MT 59106 Education 1116702 Sodexo Inc Affiliates 9801 WASHINGTON BOULEVARD GATHERBURG MD 20878 FOOD MANAGEMENT 408018 2 394805 2207308 303475 2602113 RESIDENTIAL SERVICES 623990 14254167 14254167 COMMUNITY BASED SERVICES 624100 4201598 4201598 18455765 5278 5278 0 0 167363 238459 -71096 -71096 -23563 -47533 13927 21864 -7937 -7937 0 0 0 REIMBURSEMENTS 900099 740843 740843 OTHER REVENUE 900099 155736 155736 MEAL INCOME 900099 182831 182831 1079410 22063533 19196608 -23563 296312 0 0 0 0 0 0 0 0 1064968 711311 353657 0 0 0 0 0 10967234 9977875 989359 0 183459 159875 23584 0 967225 850956 116269 0 1311166 1189334 121832 0 0 0 0 0 71696 60797 10899 0 61775 0 61775 0 30786 0 30786 0 0 0 0 0 0 0 835962 755411 80551 0 79692 52183 27509 0 115416 79775 35641 0 242091 6568 235523 0 0 0 0 0 458630 382568 76062 0 208967 165121 43846 0 0 0 0 0 0 0 0 0 63104 53251 9853 0 0 0 0 0 787562 666039 121523 273902 232473 41429 SUPPLIES 1138362 1074720 63642 CLIENT EDUCATION 1140281 1140281 REPAIRS & MAINETENANCE 522633 440018 82615 EDUCATION 81549 65055 16494 BAD DEBT 72082 80010 -7928 63938 24098 39840 20742480 18167719 2574761 0 192989 1021456 1908795 2462917 214563 251667 127598 171499 22099613 11423261 10831911 10676352 127732 146691 1311606 1424254 14715194 16154836 2721897 2437685 483189 747009 315131 317582 3520217 3502276 X 10851107 12070624 343870 581936 11194977 12652560 14715194 16154836 X false true true X true true X false false false 2205548 2720779 2788830 3408826 2572524 13696507 16861322 18570499 18033514 18838940 19042845 91347120 587879 281174 491920 1360973 19066870 21291278 21410223 22528940 22107289 106404600 250000 250000 250000 250000 106154600 67383 64470 140579 48117 5283 325832 67383 64470 140579 48117 5283 325832 19134253 21355748 21550802 22577057 22112572 106730432 0.99460 0.99350 0.00305 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 786 786 false LOBBYING ACTIVITY DESCRIPTION SCHEDULE C, PART II-B YELLOWSTONE BOYS AND GIRLS RANCH PAID RUSS REID TO ASSIST WITH THE LOBBYING FOR LEGISLATIVE BILLS THAT WILL SECURE FUNDING DURING FISCAL YEAR 2010. THE BILLS LOBBIED FOR INCLUDE ISSUES RELATED TO MENTAL HEALTH CARE AND SERVICES FOR CHILDREN, WHICH DIRECTLY RELATE TO THE SUCCESSFUL OPERATION OF THIS ORGANIZATION. RUSS REID IS CONTINUING TO HELP YELLOWSTONE BOYS AND GIRLS RANCH CULTIVATE AND STRENGTHEN RELATIONSHIPS WITH THE MONTANA AND WYOMING CONGRESSIONAL DELEGATION IN DC, AT THE STATE LEVEL, AND LOCALLY BY MARKETING YELLOWSTONE BOYS AND GIRLS RANCH TO KEY POLICY AND DECISION-MAKERS, AS WELL AS WORKING TO IMPLEMENT STRATEGIES AT THE PROPER TIME IN THE APPROPRIATIONS PROCESS. 11 653267 415200 581936 true true 888955 888955 14438279 6571564 7866716 3773777 3063897 709880 2998602 1787801 1210801 10676352 INSURANCE CASH SURRENDER VALUE 912918 ASSETS HELD FOR SALE 511336 1424254 0 LIABILITY FOR PENSION BENEFITS 317582 317582 22063533 20742480 1321053 67694 68831 136525 1457578 22438517 67694 68831 136525 22301992 -238459 -238459 22063533 20980939 238459 238459 20742480 20742480 RENTAL EXPENSE SCHEDULE D, PART XII LINE 4B AND PART XIII LINE 2D YELLOWSTONE BOYS AND GIRLS RANCH RENTS OUT A NON-RESIDENTIAL BUILDING AND INCURS EXPENSES TO MAINTAIN THE BUILDING. X false false X false false false false false false false false false Brian Lubberstedt 180958 0 0 0 0 0 0 0 9681 0 190639 0 163280 0 X 152751 SALE OF SIMILAR ITEM X 1 1800 SALE OF SIMILAR ITEM X 4 520 SALE OF SIMILAR ITEM X Computer Equipment 31 9246 SALE OF SIMILAR ITEM X Gift Cards/Entertainment 52 5495 SALE OF SIMILAR ITEM X Equipment/Tools 69 6729 SALE OF SIMILAR ITEM X Parenting w/Love Licenses 19 34333 SALE OF SIMILAR ITEM X School Supplies 6 265 SALE OF SIMILAR ITEM X Sporting Goods 26 6708 SALE OF SIMILAR ITEM X Livestock 89 51849 SALE OF SIMILAR ITEM X Building Improvements 1 30000 SALE OF SIMILAR ITEM X Other non-monetary Items 11 3779 SALE OF SIMILAR ITEM 1 false false false Process of Review Part VI, Section B, Line 11 Monthly financial information is reviewed with the organization's Executive Committee and the Finance Committee of the Board of Directors. Quarterly, the organization's financial information is presented to the entire Board of Directors. At year-end, the organization's external audit firm presents the audited Financial Statements and reports to the Finance Committee and Board of Directors. Since the 990 and 990T information is pulled directly from the year-end audited Financial Statements, they are not separately presented to the organization's governing bodies to avoid duplication in the reporting of financial information. 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. Board Members are required to disclose real or potential conflicts at the time when such conflicts arise. 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 arises, it is discussed and handled accordingly. Statements and discussion are documented within the Board meeting minutes. In all circumstances, the organization holds the reasonable expectation that the individual and organization will at all times be guided by honesty, common sense, and the highest standard of ethical conduct. Therefore; officers, trustees, key employees, and all staff, are required to exercise, in every circumstance, sound judgment concerning conduct and to report any activities that they suspect are improper. Failure to report unethical activities may result in disciplinary action against those with knowledge of such activities. 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 utilized through wage matrixes and salary surveys. The organization's Chief Executive Officer's compensation is established by the Board of Directors. For the year ended 06/30/2010, the organization's executives received an additional employer non-elective contribution to their 401k plan. The Board of Directors approved Non-elective contributions to the following groups: Group 1: Chief Executive Officer Group 2: Chief Operating Officer - Residential Division Group 3: Chief Operating Officer - Community Division Group 5: Vice President of Human Resources Group 6: Vice President of Government & Community Relations Group 7: Chief Financial Officer Zero contributions were elected to the remaining groups: Group 4: Vice President of Clinical Services Group 8: Former SERP Participants Group 9: All Others 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.)