2026-05-15T12:16:52-05:00 2025-06-30 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2024-07-01 810419905 YELLOWSTONE BOYS AND GIRLS RANCH FOUNDAT YELL 4066568772 PO BOX 80807 BILLINGS MT 59108 CHARLES SANDERS CFO/VP OF FIANCE 4066568772 2026-05-15 1 1 KYLE FRITCH CPA P01313374 9702238825 2026-05-14 2024 2025-03-06 01:10:19Z WILLIAM HRITSCO PO BOX 80807 BILLINGS MT 59108 11307900 0 X WWW.YELLOWSTONEFOUNDATION.ORG X 1984 MT TO SUPPORT, PROMOTE, ADVANCE AND ENABLE CHARITABLE, RELIGIOUS AND EDUCATIONAL ORGANIZATIONS AND PROGRAMS WHOSE SERVICES PRIMARILY BENEFIT YOUTH AND ADULTS WITH SPECIAL NEEDS. 6 6 20 12 0 0 4333654 7354105 0 0 4442364 2851364 1443680 1078967 10219698 11284436 4192605 3976979 0 0 1590614 1737360 0 0 3246413 3487365 4366732 9270584 10081071 949114 1203365 161199000 174457342 36498624 39894960 124700376 134562382 X THE MISSION OF YBGR FOUNDATION IS TO SUPPORT, PROMOTE, ADVANCE AND ENABLE CHARITABLE, RELIGIOUS, AND EDUCATIONAL PROGRAMS BENEFITING YOUTH AND ADULTS WITH SPECIAL NEEDS. WE CHAMPION THE YELLOWSTONE BOYS AND GIRLS RANCH - PROVIDING CRITICAL CARE, TREATMENT, AND EDUCATION SINCE 1957. 0 0 3691749 3691749 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. 178003 178003 PROVIDE FUNDING FOR YBGR BUILDING REMODELING AND REPAIRS, MISCELLANEOUS KID NEEDS AND PROGRAMS, SCHOLARSHIPS, YELLOWSTONE ACADEMY CURRICULUM AND OTHER PROGRAMS. 107227 107227 PROVIDE FUNDING FOR SPIRTUAL LIFE PROGRAM AT YELLOWSTONE BOYS AND GIRLS RANCH MEETING THE SPIRTUAL NEEDS OF KIDS IN VARIOUS TREATMENT PROGRAMS. 3976979 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 88 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CT FL GA HI IL KS KY MA MI MN MS NC NJ NM NY OH OK OR PA RI SC TN UT VA WV WI MD CO DC ME MO NV ND LA WA MT NH X CHARLES SANDERS 4066568772 2050 OVERLAND AVE BILLINGS MT 59102 STELLA ZIEGLER CHAIRPERSON 1.00 X X 0 0 0 STEVE BRUGGEMAN VICE CHAIR 1.00 X X 0 0 0 MICKE PHILLIPS SR SECRETARY/TREASURER 1.00 X X 0 0 0 DAVID DELLA CAMERA DIRECTOR 1.00 X 0 0 0 TY ELKIN DIRECTOR 1.00 X 0 0 0 TARA ROBERTS DIRECTOR 1.00 X 0 0 0 WILLIAM HRITSCO PRESIDENT/CEO 40.00 X 187138 0 58349 CHARLES SANDERS CFO (FROM OCT) 40.00 X 31578 0 1931 SARA HOFER CHIEF PLANNED GIVING OFFICER 40.00 X 107550 0 33877 KRISTI FAVOR-OAKS CHIEF DEVELOPMENT OFFICER 40.00 X 105734 0 1770 432000 0 95927 4 0 1 0 RR DONNELLEY PO BOX 932721 CLEVELAND OH 44193 DONOR MAILING LISTS & SOLICITATIONS 1416908 ULTRA GRAPHICS LLC PO BOX 81691 BILLINGS MT 59108 PROMOTIONAL MATERIAL & DONOR COMMUNICATI 335159 WIPFLI LLP PO BOX 3160 MILWAUKEE WI 53201 ACCOUNTING & CONSULTING SERVICES 277060 FRANK RECRUITMENT GROUP INC PO BOX 10921 PALATINE IL 60055 PROJECT IMPLEMENTATION AND EMPLOYEE RECR 260063 ORACLE AMERICA INC 15612 COLLECTION CENTER DRIVE CHICAGO IL 60693 NETSUITE ACCOUNTING PLATFORM 105904 5 13000 7341105 2379514 7354105 2855364 2855364 925075 925075 800 0 800 800 800 4000 -4000 -4000 -4000 30866 13000 19464 11402 11402 OTHER INCOME 900099 141690 141690 141690 11284436 0 0 3930331 3869752 3869752 107227 107227 683758 478631 205127 798375 408672 389703 36531 15300 21231 116271 80462 35809 102425 68061 34364 1844 1844 89443 89443 410980 410980 663092 646562 16530 186354 40662 145692 96424 87171 9253 176279 131025 45254 84842 84245 597 117381 101421 15960 16961 7725 9236 28226 28226 48973 36897 12076 DONOR MAILINGS 2291785 2291785 DUES 8640 4554 4086 REPAIRS & MAINTENANCE 94 56 38 145414 135742 9672 10081071 3976979 2857679 3246413 -66242 86073 929355 1052562 2731 375 81550 93399 2611186 683759 185008 1927427 109186096 117605173 48821500 51885564 2059002 1806769 161199000 174457342 91275 267566 36407349 39627394 36498624 39894960 X 22188254 32481381 102512122 102081001 124700376 134562382 161199000 174457342 X 1203365 13481848 -3141666 -1681541 X X 0 0 0 X 4049793 4456948 6472496 4333654 7354105 26666996 4049793 4456948 6472496 4333654 7354105 26666996 26666996 2356096 6115334 4747544 3901440 3781239 20901653 11402 11402 305 2503 67 203925 141690 348490 47928541 0.55640 0.53680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4 21824 37500 1684541 1 0 97846959 1992893 10051057 7815330 309530 101766049 89413872 113453 11989431 3380422 289375 97846959 80159478 1559749 8367406 399359 273402 89413872 85657493 24663 -4765142 443968 313568 80159478 67883431 21017 19166109 1121006 292058 85657493 0.12973 0.49004 0.38022 1 0 204976 204976 2122032 431212 1690820 284178 252547 31631 1927427 INVESTMENTS - OTHER 1434304 C INVESTMENTS - HELD IN TRUST 47708507 C INVESTMENTS - REAL ESTATE 2742753 C 51885564 TRUST OBLIGATIONS 33452677 OTHER LIABILITIES 401412 RESERVES & OTHER LT LIABILITIES 642757 ANNUITY OBLIGATIONS 5130548 39627394 CHILI COOKOFF 43866 13000 30866 500 290 3500 9989 43866 13000 30866 500 290 3500 9989 14279 16587 1 YELLOWSTONE BOYS AND GIRLS RANCH 1732 S 72 STREET WEST BILLINGS MT 59106 810262019 501(C)3 3686748 0 GENERAL OPERATIONAL SUPPORT YELLOWSTONE ACADEMY 1732 S 72 STREET WEST BILLINGS MT 59106 810295814 178003 0 SCHOOL SUPPLIES AND UPGRADES 2 0 RANCH ALUMNI SCHOLARSHIPS 2 6000 WILLIAMS SCHOLARSHIP TO SERB NATIONAL FEDERATION 1 36977 JOHNSON SCHOLARSHIPS TO COLLEGE STUDENTS 8 40000 DONEY SCHOLARSHIP TO COLLEGE STUDENT 1 2000 SCHOLARSHIPS TO RANCH STAFF 9 22250 PART I, LINE 2: THE ORGANIZATION REQUIRES THE RECEIVING ORGANIZATIONS TO SUBMIT REPORTS ON HOW THE GRANT MONEY IS USED. X X X X 0 0 0 0 0 0 0 1 0 WILLIAM HRITSCO PRESIDENT/CEO 179083 0 5000 0 3055 0 20000 0 38349 0 245487 0 0 0 PART I, LINE 7 THE ORGANIZATION ANNUALLY REVIEWS THE PERFORMANCES OF THE EXECUTIVE STAFF AND OTHER STAFF TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WERE AWARDED BASED ON REVIEW OF EACH INDIVIDUAL'S PERFORMANCE AND BONUSES WILL BE PAID. DURING CALENDAR YEAR ENDING DECEMBER 31, 2024, SERVICES TO THE ORGANIZATION. 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. X 1 44210 SELLING PRICE OF DONATED X 1 496123 SALE OF COMP. PROPERTIES X 1 1839181 SALE OF COMP. PROPERTIES 0 0 0 0 PART I, COLUMN (B): THE FOUNDATION IS REPORTING THE TOTAL NUMBER OF DONATED ITEMS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS INITIALLY REVIEWED BY THE AUDIT COMMITTEE OF THE FOUNDATION. ONCE THE 990 IS REVIEWED, THE ENTIRE BOARD WILL BE PROVIDED A COPY OF THE RETURN TO REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS, OFFICERS, AND EMPLOYEES. THE EXISTENCE OF ANY POTENTIAL OR REAL CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE EXECUTIVE COMMITTEE AND THE PRESIDENT OF THE FOUNDATION ON A TIMELY BASIS. THE EXECUTIVE COMMITTEE REVIEWS ALL DISCLOSURES BY OFFICERS AND DIRECTORS THAT COULD GIVE RISE TO CONFLICTS. THE PRESIDENT DOES THE SAME FOR ALL DISCLOSURES BY EMPLOYEES WHO ARE NOT OFFICERS. IF CONFLICTS ARE DETERMINED, THE PERSON WITH THE CONFLICT IS EXCLUDED FROM THE MEETING/DELIBERATIONS AND WILL REFRAIN FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION REVIEW COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS NATION, 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. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -1,681,541. FORM 990, PART XII, LINE 3B: THE AUDIT OF YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION IS IN PROCESS, BUT WAS NOT YET COMPLETE BY THE DATE THIS FORM 990 WAS FILED WITH THE IRS. YELLOWSTONE FOUNDATION PROPERTIES LLC 2050 OVERLAND AVE BILLINGS MT 59102 810419905 HOLD PROPERTY GIVEN/ACQUIRED BY THE FOUNDATION UNTIL SALE MT -375 1981973 YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION