Civic Intelligence

Yellowstone Recreations Foundation

990 • Fiscal year 2021 • EIN 26-3059533

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

Organization ProfileWWW.YELLOWSTONERECFOUNDATION.ORG
PO Box 400Cody, WY 82414

(307) 587-6104

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

91st percentile

1.69x

Higher debt load relative to revenue than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

5th percentile

-56%

Higher net margin than 5% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$2,484

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

12th percentile

-5.6%

Faster asset growth than 12% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

3rd percentile

-68%

Faster revenue growth than 3% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$2,686,153

Down $160,342 (-5.6%) from 2020

Net Assets

Down

$2,286,003

Down $129,253 (-5.4%) from 2020

Liabilities

Down

$400,150

Down $31,089 (-7.2%) from 2020

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin5th percentile

Revenue

Down

$236,906

Down $494,977 (-68%) from 2020

Expenses

Down

$368,962

Down $516,213 (-58%) from 2020

Net Income

Up

-$132,056

Up $21,236 (+14%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $3,248,035Liabilities 2012: $3,261Net Assets 2012: $3,244,7742012Assets 2013: $3,207,684Liabilities 2013: $1,930Net Assets 2013: $3,205,7542013Assets 2014: $3,036,840Liabilities 2014: $4,560Net Assets 2014: $3,032,2802014Assets 2016: $3,608,375Liabilities 2016: $418,107Net Assets 2016: $3,190,2682016Assets 2017: $3,461,945Liabilities 2017: $442,164Net Assets 2017: $3,019,7812017Assets 2018: $3,337,005Liabilities 2018: $446,756Net Assets 2018: $2,890,2492018Assets 2019: $3,009,623Liabilities 2019: $441,075Net Assets 2019: $2,568,5482019Assets 2020: $2,846,495Liabilities 2020: $431,239Net Assets 2020: $2,415,2562020Assets 2021: $2,686,153Liabilities 2021: $400,150Net Assets 2021: $2,286,0032021Assets 2022: $47,718Liabilities 2022: $0Net Assets 2022: $47,7182022Assets 2023: $38,133Liabilities 2023: $0Net Assets 2023: $38,1332023Assets 2024: $36,432Net Assets 2024: $36,4322024

Highlighted filing

2021

Assets$2,686,153
Liabilities$400,150
Net Assets$2,286,003
Open 2021 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0M-$3.0MExpenses 2012: $820,7052012Expenses 2013: $645,3432013Revenue 2014: $619,342Expenses 2014: $792,816Net Income 2014: -$173,4742014Revenue 2016: $590,791Expenses 2016: $769,273Net Income 2016: -$178,4822016Revenue 2017: $793,546Expenses 2017: $964,036Net Income 2017: -$170,4902017Revenue 2018: $996,365Expenses 2018: $1,125,897Net Income 2018: -$129,5322018Revenue 2019: $870,321Expenses 2019: $1,192,083Net Income 2019: -$321,7622019Revenue 2020: $731,883Expenses 2020: $885,175Net Income 2020: -$153,2922020Revenue 2021: $236,906Expenses 2021: $368,962Net Income 2021: -$132,0562021Revenue 2022: -$2,223,353Expenses 2022: $14,932Net Income 2022: -$2,238,2852022Revenue 2023: $5,607Expenses 2023: $9,642Net Income 2023: -$4,0352023Revenue 2024: $3,280Expenses 2024: $4,981Net Income 2024: -$1,7012024

Highlighted filing

2021

Revenue$236,906
Expenses$368,962
Net Income-$132,056
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.0
Gross Receipts
$236,906
Mission and Program Overview

Mission

Providing safe, affordable and educational winter recreation opportunities that enhance the quality of life and promote economic development throughout wyoming's big horn basin and south central montana

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,535,343$2,422,112▼ $113,231
Intangible Assets$266,099$205,861▼ $60,238
Cash and Non-Interest-Bearing Accounts$40,706$53,833▲ $13,127
Inventories for Sale or Use$4,222$4,222→ $0
Total Assets$2,846,495$2,686,153▼ $160,342
Other Assets Total$125$125→ $0
Liabilities
Unsecured Notes Loans Payable$400,150$400,150→ $0
Accounts Payable and Accrued Expenses$31,089--
Total Liabilities$431,239$400,150▼ $31,089
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,415,256$2,286,003▼ $129,253
Total Net Assets Fund Balance$2,415,256$2,286,003▼ $129,253
Total Liabilities and Net Assets / Fund Balance$2,846,495$2,686,153▼ $160,342

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,554,775$1,050,695$2,605,470
Buildings$867,337$364,754$1,232,091
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleBaseTotal
Amy WoodsExecutive Di$2,484$2,484

Board Members and Trustees

NameTitle
Rob OverfieldPresident
Bob NewsomeDirector
James KlessensDirector
Jen TalichDirector
Nick GallagherDirector
Rebecca TaggartDirector
Rick FisherDirector
Sox FreemenDirector
Otto GoldbachSecretary
Gina Penn SchneiderTreasurer
Jay NielsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$30,319
Program Service Revenue
$206,587
Investment Income
$0
Other Revenue
$0
All Other Contributions
$30,319
Change in Net Assets
$-132,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$270,417
Salaries, Compensation, and Employee Benefits$98,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$189,448--$189,448
Other Salaries and Wages$84,967--$84,967
Insurance$13,475$1,913-$15,388
Interest$14,005--$14,005
Payroll Taxes$11,089$5-$11,094
All Other Expenses$7,292$1,272-$8,564
Advertising$7,708--$7,708
Occupancy$7,196--$7,196
Fees for Services Accounting$3,222$2,173-$5,395
Other Expenses$3,000$1,712-$3,000
Current Officers, Directors, Trustees, and Key Employees-$2,484-$2,484
Information Technology$2,410--$2,410
Travel$1,595--$1,595
Office Expenses$405--$405
Total Functional Expenses$359,403$9,559$0$368,962
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the treasurer before submission to the internal revenue service.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Yellowstone Recreations Foundation
EIN
26-3059533
Address
PO BOX 400, CODY, WY 82414

Signing Officer

Name
Jay Nielson
Title
Vice President
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Overfield
Formed
2008
Legal Domicile
Wy
Voting Board Members
11
Independent Board Members
11
Employees
79
Volunteers
11

Preparer

Firm
Whittle Hamilton & Assoc Pc Cpas
Address
PO BOX 801, POWELL, WY 82435
Preparer
Cynthia M Rankin
Phone
3077542962
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0398887
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0251538
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01202892
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0239
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01103
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0977
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02319
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0206587
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0458737
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0568088
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0521090
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0468160
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02222662
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0239
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0977
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02319
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt074285
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt071722
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0196999
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IRS990ScheduleA/PublicSupportCY509Pct00.73230
IRS990ScheduleA/PublicSupportPY509Pct00.73970
IRS990ScheduleA/PublicSupportTotal509Amt02654554
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0215000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0146000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0771000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0236906
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0723553
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0825420
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0919977
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0719698
IRS990ScheduleA/Total509Grp/TotalAmt03425554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0236906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0730883
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0869321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0995365
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0792397
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03624872
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0867337
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0364754
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01232091
IRS990ScheduleD/EquipmentGrp/BookValueAmt01554775
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01050695
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02605470
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02422112
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE TREASURER BEFORE SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0YELLOWSTON
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0YELLOWSTONE RECREATIONS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0262468946
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IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0CODY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0WY
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030319
IRS990/TotalEmployeeCnt079
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09559
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0359403
IRS990/TotalFunctionalExpensesGrp/TotalAmt0368962
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0431239
IRS990/TotalLiabilitiesEOYAmt0400150
IRS990/TotalLiabilitiesGrp/BOYAmt0431239
IRS990/TotalLiabilitiesGrp/EOYAmt0400150
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02415256
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02286003
IRS990/TotalProgramServiceExpensesAmt0359403
IRS990/TotalProgramServiceRevenueAmt0206587
IRS990/TotalReportableCompFromOrgAmt02484
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0206587
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236906
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02846495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02686153
IRS990/TravelGrp/ProgramServicesAmt01595
IRS990/TravelGrp/TotalAmt01595
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0400150
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0400150
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 400
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IRS990/VotingMembersGoverningBodyCnt011

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,686,153
Liabilities
$400,150
Net assets
$2,286,003
Revenue
$236,906
Expenses
$368,962
Net income
-$132,056
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.01$0.01$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$2.22$0.01$2.24
2021Detailed filing. Detailed filing data is available for this year.$2.69$0.40$2.29$0.24$0.37$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.85$0.43$2.42$0.73$0.89$0.15
2019Detailed filing. Detailed filing data is available for this year.$3.01$0.44$2.57$0.87$1.19$0.32
2018Detailed filing. Detailed filing data is available for this year.$3.34$0.45$2.89$1.00$1.13$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.46$0.44$3.02$0.79$0.96$0.17
2016Detailed filing. Detailed filing data is available for this year.$3.61$0.42$3.19$0.59$0.77$0.18
2014Detailed filing. Detailed filing data is available for this year.$3.04$0.00$3.03$0.62$0.79$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.00$3.21$0.65
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.00$3.24$0.82