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Nonprofiteer
← YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION INC

Form 990 for tax year 2023

Filed by YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION INC.

Totals

Total revenue
$10,219,698
Total expenses
$9,270,584
Contributions and grants received
$4,333,654
Grants paid
$4,192,605
Program service revenue
$0
Investment income
$4,442,364
Other revenue
$1,443,680
Total assets, end of year
$161,199,000
Total liabilities, end of year
$36,498,624
Net assets or fund balances, end of year
$124,700,376
Program services expenses (Part IX)
$4,192,605
Management and general expenses
$2,175,362
Fundraising expenses
$2,902,617
Program service expenses (Part III)
$4,192,605

Program services were 45.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,333,654

  • 3 · Investment income

    total $2,655,599 · excluded $2,655,599

  • 5 · Royalties

    total $1,245,841 · excluded $1,245,841

  • 6a · Gross rents

    real property $21,070

  • 6b · Less rental expenses

    real property $27,156

  • 6c · Rental income or loss

    real property -$6,086

  • 6d · Net rental income or loss

    total -$6,086 · excluded -$6,086

  • 7a · Gross sales of assets other than inventory

    securities $8,515,289 · other assets $3,176

  • 7b · Less cost or other basis and sales expenses

    securities $6,731,700 · other assets $0

  • 7c · Gain or loss

    securities $1,783,589 · other assets $3,176

  • 7d · Net gain or loss

    total $1,786,765 · excluded $1,786,765

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $203,925 · excluded $203,925

  • 11e · Other revenue, total

    $203,925

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,072,478 · program services $4,072,478

  • 2 · Grants to domestic individuals

    total $120,127 · program services $120,127

  • 5 · Compensation of officers, directors and key employees

    total $574,673 · management and general $472,373 · fundraising $102,300

  • 7 · Other salaries and wages

    total $705,234 · management and general $391,898 · fundraising $313,336

  • 8 · Pension plan contributions

    total $67,996 · management and general $44,956 · fundraising $23,040

  • 9 · Other employee benefits

    total $142,772 · management and general $108,952 · fundraising $33,820

  • 10 · Payroll taxes

    total $99,939 · management and general $65,178 · fundraising $34,761

  • 11b · Fees: legal

    total $9,270 · management and general $9,270

  • 11c · Fees: accounting

    total $70,840 · management and general $70,840

  • 11g · Fees: other

    total $502,374 · management and general $475,508 · fundraising $26,866

  • 12 · Advertising and promotion

    total $182,502 · management and general $72,312 · fundraising $110,190

  • 13 · Office expenses

    total $133,926 · management and general $72,762 · fundraising $61,164

  • 14 · Information technology

    total $94,963 · management and general $79,522 · fundraising $15,441

  • 16 · Occupancy

    total $4,298 · management and general $2,857 · fundraising $1,441

  • 17 · Travel

    total $64,157 · management and general $56,347 · fundraising $7,810

  • 19 · Conferences, conventions and meetings

    total $15,122 · management and general $5,033 · fundraising $10,089

  • 22 · Depreciation, depletion and amortization

    total $48,139 · management and general $48,139

  • 23 · Insurance

    total $46,020 · management and general $33,231 · fundraising $12,789

  • 24a · Other expenses: DONOR MAILINGS

    total $2,115,963 · fundraising $2,115,963

  • 24b · Other expenses: PROMOTIONAL MATERIALS

    total $128,390 · management and general $118,380 · fundraising $10,010

  • 24c · Other expenses: OTHER

    total $61,302 · management and general $40,420 · fundraising $20,882

  • 24d · Other expenses: DUES

    total $7,751 · management and general $5,455 · fundraising $2,296

  • 24e · All other expenses

    total $2,348 · management and general $1,929 · fundraising $419

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $706,088 · end of year -$66,242

  • 2 · Savings and temporary cash investments

    beginning of year $908,884 · end of year $929,355

  • 4 · Accounts receivable

    beginning of year $2,260 · end of year $2,731

  • 7 · Other notes and loans receivable

    beginning of year $250 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $44,306 · end of year $81,550

  • 10a · Land, buildings and equipment: cost or other basis

    $921,598

  • 10b · Land, buildings and equipment: accumulated depreciation

    $736,590

  • 10c · Land, buildings and equipment, net

    beginning of year $153,746 · end of year $185,008

  • 11 · Investments: publicly traded securities

    beginning of year $100,570,989 · end of year $109,186,096

  • 12 · Investments: other securities

    beginning of year $46,144,538 · end of year $48,821,500

  • 15 · Other assets

    beginning of year $2,590,616 · end of year $2,059,002

  • 17 · Accounts payable and accrued expenses

    beginning of year $127,094 · end of year $91,275

  • 25 · Other liabilities

    beginning of year $35,933,127 · end of year $36,407,349

  • 27 · Net assets without donor restrictions

    beginning of year $18,435,903 · end of year $22,188,254

  • 28 · Net assets with donor restrictions

    beginning of year $96,625,553 · end of year $102,512,122

Mission and programs · 2023

Mission

TO SUPPORT, PROMOTE, ADVANCE AND ENABLE CHARITABLE, RELIGIOUS AND EDUCATIONAL ORGANIZATIONS AND PROGRAMS WHOSE SERVICES PRIMARILY BENEFIT YOUTH AND ADULTS WITH SPECIAL NEEDS.

Activities or mission (Part I)

SUPPORTED TREATMENT AND EDUCATION OF EMOTIONALLY DISTURBED AND SPECIAL EDUCATION YOUTH THROUGH RESIDENTIAL PSYCHIATRIC TREATMENT, SPECIAL EDUCATION DAY SCHOOL, SCHOOL BASED THERAPY , FAMILY THERAPY AND SUPPORT, GROUP HOMES AND THERAPEUTIC FOSTER CARE.

  • PROVIDE FUNDING FOR OPERATION OF YELLOWSTONE BOYS & GIRLS RANCH, INC., WHICH WORKS WITH MORE THAN 650 EMOTIONALLY DISTURBED AND SPECIAL EDUCATION YOUTH BY OFFERING A CONTINUUM OF MENTAL HEALTH CARE AND EDUCATIONAL SERVICES.

    Expenses $4,072,478 · Grants $4,072,478

  • PROVIDE FUNDING FOR YBGR BUILDING REMODELING AND REPAIRS, MISCELLANEOUS KID NEEDS AND PROGRAMS, SCHOLARSHIPS, YELLOWSTONE ACADEMY CURRICULUM AND OTHER PROGRAMS. PROVIDE FUNDING FOR SPIRTUAL LIFE PROGRAM AT YELLOWSTONE BOYS AND GIRLS RANCH MEETING THE SPIRTUAL NEEDS OF KIDS IN VARIOUS TREATMENT PROGRAMS.

    Expenses $120,127 · Grants $120,127

As filed on the 2023 return.

Listed in Part VII

  • Jim Swain

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1

  • Stella Ziegler

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Michael Pillips

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Steve Bruggeman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • William Davies

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Larry Johns

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jenny Wood

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ty Elkin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tara Roberts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Della Camera

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • William Hritsco

    PRESIDENT

    Total calculated
    $210,218
    From this org
    $160,983
    From related orgs
    $0
    Other
    $49,235
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,983
    Bonus
    $6,000
    Other
    $0
    Deferred
    $12,704
    Nontaxable benefits
    $36,531
    Filer's total
    $210,218

  • Shannon O'Donnell

    FORMER VP FINANCE

    Total calculated
    $121,291
    From this org
    $90,768
    From related orgs
    $0
    Other
    $30,523
    Hours/week
    40

  • Marti Burroughs

    FORMER VP FINANCE

    Total calculated
    $70,972
    From this org
    $63,958
    From related orgs
    $0
    Other
    $7,014
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE COMPENSATION REVIEW COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS NATIONAL, REGIONAL, STATEWIDE AND LOCAL COMPENSATION DATA FOR SIMILAR NFP CEOS/PRESIDENTS AND CFO'S. THEY REVIEW PERFORMANCE INFORMATION REGARDING BOTH THE PRESIDENT AND CFO. THEY ALSO REVIEW THE PRESIDENT'S RECOMMENDATION FOR THE CFO'S COMPENSATION PACKAGE AGAINST AVAILABLE DATA. THEY THEN SET THE COMPENSATION FOR THE CEO/PRESIDENT AND CFO.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • YELLOWSTONE FOUNDATION PROPERTIES LLC

    THE LLC WILL HOLD PROPERTY GIVEN/ACQUIRED BY THE FOUNDATION UNTIL IT IS SOLD · MT · income -$781 · assets $717,839

    Directly controlled by YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202521359349301302

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