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Nonprofiteer
← YELLOWSTONE BOYS & GIRLS RANCH

Form 990 for tax year 2022

Filed by YELLOWSTONE BOYS & GIRLS RANCH.

Totals

Total revenue
$23,236,068
Total expenses
$23,841,818
Contributions and grants received
$4,372,911
Grants paid
$0
Program service revenue
$16,736,387
Investment income
$428,862
Other revenue
$1,697,908
Total assets, end of year
$14,950,640
Total liabilities, end of year
$1,994,534
Net assets or fund balances, end of year
$12,956,106
Program services expenses (Part IX)
$18,623,324
Management and general expenses
$4,762,014
Fundraising expenses
$456,480
Program service expenses (Part III)
$18,623,324

Program services were 78.1% 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.

  • 1e · Government grants (contributions)

    $335,777

  • 1f · All other contributions, gifts and grants

    $4,037,134

  • 2a · Program service revenue: RESIDENTIAL SERVICES

    total $9,872,999 · related or exempt $9,872,999

  • 2b · Program service revenue: COMMUNITY BASED SERVICES

    total $6,863,388 · related or exempt $6,863,388

  • 3 · Investment income

    total $206,200 · excluded $206,200

  • 6a · Gross rents

    real property $423,494

  • 6b · Less rental expenses

    real property $200,164

  • 6c · Rental income or loss

    real property $223,330

  • 6d · Net rental income or loss

    total $223,330 · excluded $223,330

  • 7a · Gross sales of assets other than inventory

    other assets $488,311

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

    other assets $265,649

  • 7c · Gain or loss

    other assets $222,662

  • 7d · Net gain or loss

    total $222,662 · excluded $222,662

  • 11a · Other revenue: REIMBURSEMENTS

    total $1,367,013 · related or exempt $1,367,013

  • 11b · Other revenue: MEAL INCOME

    total $94,382 · excluded $94,382

  • 11c · Other revenue: OTHER REVENUE

    total $13,183 · excluded $13,183

  • 11e · Other revenue, total

    $1,474,578

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $431,259 · program services $357,755 · management and general $67,927 · fundraising $5,577

  • 7 · Other salaries and wages

    total $13,239,497 · program services $10,982,941 · management and general $2,085,344 · fundraising $171,212

  • 8 · Pension plan contributions

    total $78,678 · program services $65,406 · management and general $12,136 · fundraising $1,136

  • 9 · Other employee benefits

    total $1,556,818 · program services $1,294,204 · management and general $240,144 · fundraising $22,470

  • 10 · Payroll taxes

    total $1,332,473 · program services $1,135,965 · management and general $181,055 · fundraising $15,453

  • 11b · Fees: legal

    total $2,586 · program services $2,586

  • 11c · Fees: accounting

    total $43,612 · management and general $43,612

  • 11g · Fees: other

    total $2,253,838 · program services $1,864,137 · management and general $341,404 · fundraising $48,297

  • 12 · Advertising and promotion

    total $14,375 · program services $14,375

  • 13 · Office expenses

    total $65,243 · management and general $65,243

  • 16 · Occupancy

    total $608,443 · program services $147,854 · management and general $459,869 · fundraising $720

  • 17 · Travel

    total $291,733 · program services $165,860 · management and general $84,904 · fundraising $40,969

  • 19 · Conferences, conventions and meetings

    total $127,583 · program services $72,118 · management and general $37,131 · fundraising $18,334

  • 20 · Interest

    total $3,394 · program services $1,158 · management and general $2,236

  • 22 · Depreciation, depletion and amortization

    total $710,857 · program services $372,010 · management and general $323,407 · fundraising $15,440

  • 23 · Insurance

    total $391,526 · program services $256 · management and general $391,270

  • 24a · Other expenses: CLIENT EDUCATION

    total $1,349,201 · program services $1,349,201

  • 24b · Other expenses: SUPPLIES

    total $761,364 · program services $555,139 · management and general $109,509 · fundraising $96,716

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $528,782 · program services $194,759 · management and general $313,867 · fundraising $20,156

  • 24d · Other expenses: BAD DEBT

    total $32,424 · program services $32,424

  • 24e · All other expenses

    total $18,132 · program services $15,176 · management and general $2,956

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,718,052 · end of year $518,537

  • 4 · Accounts receivable

    beginning of year $2,087,491 · end of year $2,400,232

  • 8 · Inventories for sale or use

    beginning of year $203,042 · end of year $198,428

  • 9 · Prepaid expenses and deferred charges

    beginning of year $72,285 · end of year $119,335

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

    $24,347,752

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

    $17,810,494

  • 10c · Land, buildings and equipment, net

    beginning of year $6,463,040 · end of year $6,537,258

  • 11 · Investments: publicly traded securities

    beginning of year $4,750,276 · end of year $5,176,850

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,791,325 · end of year $1,983,049

  • 25 · Other liabilities

    beginning of year $45,001 · end of year $11,485

  • 27 · Net assets without donor restrictions

    beginning of year $13,416,783 · end of year $12,956,106

  • 28 · Net assets with donor restrictions

    beginning of year $41,077 · end of year $0

Mission and programs · 2022

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

Activities or mission (Part I)

YELLOWSTONE BOYS AND GIRLS RANCH, CARING PEOPLE PREPARING YOUTH FOR LIFE.

  • 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.

    Expenses $11,621,483 · Revenue $9,872,999

  • 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.

    Expenses $7,001,841 · Revenue $8,230,401

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Terry Moore

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michael Monson

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • Kathy Olson

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Russ Fagg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Dr Bob Willmouth

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mike Vondra

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Leslie Scharfe

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Drew MacLeod

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Willy Johnson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Jane Gillette

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • Scott Mickelsen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michael Chavers

    CEO

    Total calculated
    $263,284
    From this org
    $259,404
    From related orgs
    $0
    Other
    $3,880
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $259,404
    Bonus
    $0
    Other
    $0
    Deferred
    $2,836
    Nontaxable benefits
    $1,044
    Filer's total
    $263,284

  • Michael Chandler

    CFO

    Total calculated
    $156,025
    From this org
    $134,461
    From related orgs
    $0
    Other
    $21,564
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,461
    Bonus
    $0
    Other
    $0
    Deferred
    $3,760
    Nontaxable benefits
    $17,804
    Filer's total
    $156,025

  • Tyson Schumacher

    CIO

    Total calculated
    $150,897
    From this org
    $134,421
    From related orgs
    $0
    Other
    $16,476
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,421
    Bonus
    $0
    Other
    $0
    Deferred
    $1,785
    Nontaxable benefits
    $14,691
    Filer's total
    $150,897

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 · 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

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

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • YELLOWSTONE ACADEMY

    SCHOOL · MT

    Directly controlled by YELLOWSTONE BOYS AND GIRLS RANCH

Provenance

Return type
form_990
Tax year
2022
Filed
2 May 2024
IRS schema version
2022v5.0
Source object
202411249349300706

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