2020-05-11T11:12:24-05:00 2019-06-30 810385940 ANDERSON ZURMUEHLEN & CO PC PO BOX 20435 BILLINGS MT 591040435 990 2018-07-01 810262019 YELLOWSTONE BOYS & GIRLS RANCH YELL 4066552100 1732 S 72ND ST W BILLINGS MT 59106 MICHAEL CHANDLER CFO 4066552100 2020-05-05 1 KENDRA A MORAN CPA P00814196 4062455136 2020-05-01 71.92.235.230 2020-05-05 10:55:56 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A14E9CDD889BBD782C80E2D4DA52672E91CF27C0 2018 2020-09-23 17:36:50Z MICHAEL CHANDLER 1732 S 72ND ST W BILLINGS MT 59106 18805228 0 X WWW.YBGR.ORG X 1957 MT YELLOWSTONE BOYS AND GIRLS RANCH, CARING PEOPLE PREPARING YOUTH FOR LIFE. 9 8 405 125 0 0 3482969 3033624 12763688 14432034 78662 230958 157933 602441 16483252 18299057 0 0 0 0 11340313 11624477 0 0 489029 6338941 6347209 17679254 17971686 -1196002 327371 10338572 10540601 1763759 1627185 8574813 8913416 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 6322722 6744459 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. 7762999 8280805 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. 14085721 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 0 0 0 0 0 0 0 0 1 0 0 0 1 31 0 1 405 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X MICHAEL CHANDLER CFO 4066552100 1732 S 72ND STREET WEST BILLINGS MT 59106 CHIP YOULDEN CHAIRMAN 2.00 X X 0 0 0 GARY TOGNONI BOARD MEMBER 2.00 X 0 0 0 PERRY MCNEESE SECRETARY/TREASURER 2.00 X X 0 0 0 TERRILL MOORE VICE CHAIRMAN 2.00 X X 0 0 0 MICHAEL CHAVERS CEO / BOARD MEMBER 40.00 X X 210803 0 5136 WENDY KEATING BOARD MEMBER 2.00 X 0 0 0 BOB WILMOUTH BOARD MEMBER 2.00 X 0 0 0 MICHAEL MONSON BOARD MEMBER 2.00 X 0 0 0 KATHY OLSON BOARD MEMBER 2.00 X 0 0 0 DICK REICH CFO 40.00 X 118601 0 0 TYSON SCHUMACHER CIO 40.00 X 116823 0 637 446227 0 5773 3 0 1 0 YELLOWSTONE ACADEMY 1750 RAY OF HOPE LANE BILLINGS MT 59106 EDUCATION 1537632 SODEXO INC & AFFILIATES 1732 S 72ND STREET WEST BILLINGS MT 59106 FOOD MANAGEMENT 652009 LOCUMTENENSCOM 2575 NORTHWINDS PARKWAY ALPHARETTA GA 30009 TEMPORARY HELP 539136 MONTANA PSYCHIATRY PLLC 3737 GRAND AVE STE 6 BILLINGS MT 59102 PSYCHIATRIC 378375 OMNICARE INC 2747 ENTERPRISE AVE 1 BILLINGS MT 59102 PHARMACY 336857 5 172264 2861360 7500 3033624 COMMUNITY BASED SERVICES 623990 7687575 7687575 RESIDENTIAL SERVICES 624100 6744459 6744459 14432034 42281 42281 409494 481160 -71666 -71666 -71666 213688 25011 188677 188677 188677 REIMBURSEMENTS 900099 593230 593230 MEAL INCOME 900099 70361 70361 OTHER REVENUE 900099 10516 10516 674107 18299057 15025264 0 240169 X 393231 321890 67386 3955 9063970 7411211 1561143 91616 32803 27856 4498 449 1119828 949964 154458 15406 1014645 858894 147419 8332 15884 15884 42000 42000 2075067 1770840 296548 7679 537663 141850 395253 560 140952 52330 50083 38539 112093 42024 39619 30450 618994 428267 126811 63916 216568 216568 CLIENT EDUCATION 1231976 1231976 SUPPLIES 650779 486327 75429 89023 REPAIRS AND MAINTENANCE 392052 177512 188602 25938 BAD DEBT 133739 133739 179442 35157 31119 113166 17971686 14085721 3396936 489029 752540 682650 1323490 1909187 203978 183888 24665 60508 21581027 15392711 6510587 6188316 818312 1132767 705000 383285 10338572 10540601 1472506 1385016 0 125350 104624 165903 137545 1763759 1627185 X 8207349 8580477 367464 332939 8574813 8913416 10338572 10540601 327371 11232 0 X X 0 1 X 1 0 X 2671919 2763901 4186955 3604483 3033624 16260882 16149506 14678710 13730970 13613168 15505119 73677473 438301 6384 38918 16792 10516 510911 19259726 17448995 17956843 17234443 18549259 90449266 5000 5000 0 5000 5000 90444266 1114 4177 27409 55663 230958 319321 1114 4177 27409 55663 230958 319321 19260840 17453172 17984252 17290106 18780217 90768587 0.99640 0.99830 0.00350 0.00170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 738246 756894 332939 1 1 378670 378670 14792611 9960532 4832079 4383738 3903202 480536 2026008 1528977 497031 6188316 PENSION BENEFITS 137545 137545 18657710 11232 481160 492392 18165318 133739 133739 18299057 18319107 481160 481160 17837947 133739 133739 17971686 PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 0 0 0 0 0 0 0 0 0 MICHAEL CHAVERS CEO / BOARD MEMBER 210803 0 0 0 0 0 5136 0 0 0 215939 0 0 0 FORM 990, 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 FORM 990 IS REVIEWED AND SIGNED BY THE CFO WITH COPIES PROVIDED TO THE ENTIRE BOARD. SINCE THE INFORMATION TO COMPLETE FORM 990 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 15 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. FORM 990, PART VI, SECTION C, LINE 19 AS A CHARITABLE ORGANIZATION, COPIES OF THE ORGANIZATION'S ANNUAL FORM 990 TAX RETURN 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.) FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,770,840. MANAGEMENT AND GENERAL EXPENSES 296,548. FUNDRAISING EXPENSES 7,679. TOTAL EXPENSES 2,075,067. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS PROCESS OF OVERSIGHT ON SELECTING AN INDEPENDENT ACCOUNTANT FROM THE PRIOR YEAR. 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 1231976 FMV OF SERVICES PROVIDED YELLOWSTONE ACADEMY Q 594032 FMV OF SERVICES PROVIDED