Civic Intelligence

Yellowstone Theological Institute

EIN 46-1549605 • 501(c)3 • Bozeman, MT

Profile

The mission of yellowstone theological institute (yti) is to provide leadership, training, and resources for the missional re-imagining of christian witness in the northwest and beyond. We accomplish this by offering a master of arts degree with several different emphases, other educational programs, services, and conducting research. 2015 involved the start of classes for our master of arts in applied theology (m.a.a.t.) degree in our satellite campuses - boise, id, bellingham, wa, and bozeman, mt. We continue to develop our m.a.a.t. Program, have added a diploma program, and are developing a master of divinity program. Additionally, yti has continued curriculum development, media and marketing development, and enlarged our donor base.

PO Box 1347Bozeman, MT 59771

www.yellowstonetheology.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.32x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

2.75x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

25th percentile

$112,006

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

11th percentile

-10%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

98th percentile

411%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$9,123,187

Up $8,305,392 (+1016%) from 2021

Liabilities

Down

$42,865

Down $2,686 (-5.9%) from 2021

Net Assets

Up

$9,080,322

Up $8,308,078 (+1076%) from 2021

Operations
Liabilities / Revenue91st percentileNet Margin12th percentile

Revenue

Up

$9,699,535

Up $8,511,811 (+717%) from 2021

Expenses

Up

$1,391,457

Up $318,964 (+30%) from 2021

Net Income

Up

$8,308,078

Up $8,192,847 (+7110%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2013: $181,947Liabilities 2013: $21,244Net Assets 2013: $160,7032013Assets 2014: $388,279Liabilities 2014: $36,509Net Assets 2014: $351,7702014Assets 2015: $347,119Liabilities 2015: $27,841Net Assets 2015: $319,2782015Assets 2016: $301,556Liabilities 2016: $37,353Net Assets 2016: $264,2032016Assets 2017: $449,854Liabilities 2017: $84,267Net Assets 2017: $365,5872017Assets 2021: $817,795Liabilities 2021: $45,551Net Assets 2021: $772,2442021Assets 2022: $9,123,187Liabilities 2022: $42,865Net Assets 2022: $9,080,3222022

Highlighted filing

2022

Assets$9,123,187
Liabilities$42,865
Net Assets$9,080,322
Open 2022 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2013: $524,603Expenses 2013: $428,946Net Income 2013: $95,6572013Revenue 2014: $537,886Expenses 2014: $346,819Net Income 2014: $191,0672014Revenue 2015: $534,949Expenses 2015: $567,441Net Income 2015: -$32,4922015Revenue 2016: $661,487Expenses 2016: $716,562Net Income 2016: -$55,0752016Revenue 2017: $1,166,433Expenses 2017: $1,068,846Net Income 2017: $97,5872017Revenue 2021: $1,187,724Expenses 2021: $1,072,493Net Income 2021: $115,2312021Revenue 2022: $9,699,535Expenses 2022: $1,391,457Net Income 2022: $8,308,0782022

Highlighted filing

2022

Revenue$9,699,535
Expenses$1,391,457
Net Income$8,308,078
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$9,123,187
Liabilities
$42,865
Net assets
$9,080,322
Revenue
$9,699,535
Expenses
$1,391,457
Net income
$8,308,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.12$0.04$9.08$9.70$1.39$8.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.05$0.77$1.19$1.07$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.08$0.37$1.17$1.07$0.10
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.04$0.26$0.66$0.72$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.03$0.32$0.53$0.57$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.35$0.54$0.35$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$0.52$0.43$0.10
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 29, 2018
Return Version
2017v2.3
Gross Receipts
$1,166,433
Mission and Program Overview

Mission

The mission of yellowstone theological institute (yti) is to provide leadership, training, and resources for the missional re-imagining of christian witness in the northwest and beyond. We accomplish this by offering a master of arts degree with several different emphases, other educational programs, services, and conducting research. 2016 involved the continuation of classes for our master of applied theology (m.a.t.) degree in our satellite campuses - boise, id, bellingham, wa, and bozeman, mt. We continue to develop our m.a.t. Program, have added a diploma program, and have developed our master of divinity program, which began classes in august 2017. Additionally, yti has continued curriculum development, media and marketing development, and enlarged our donor base.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$227,160$285,027▲ $57,867
Savings and Temporary Cash Investments$73,104$156,881▲ $83,777
Prepaid Expenses and Deferred Charges$1,243$7,946▲ $6,703
Total Assets$301,556$449,854▲ $148,298
Other Assets Total$49--
Liabilities
Other Liabilities$17,758$50,026▲ $32,268
Accounts Payable and Accrued Expenses$19,595$34,241▲ $14,646
Total Liabilities$37,353$84,267▲ $46,914
Net Assets / Fund Balance
Unrestricted Net Assets$264,203$365,587▲ $101,384
Total Net Assets Fund Balance$264,203$365,587▲ $101,384
Total Liabilities and Net Assets / Fund Balance$301,556$449,854▲ $148,298

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$221,381$98,513$319,894
Equipment$63,646$46,722$110,368
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rev Dr Jay SmithPresident &PT$81,337$36,721$118,058

Board Members and Trustees

NameTitle
Rev Clark ShermanBoard Chairm
Karen GilhousenBoard Member
Rusty SticklerBoard Member
Sherry LinneroothBoard Member
Paul NewbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,145,976
Program Service Revenue
$20,263
Investment Income
$67
Other Revenue
$127
All Other Contributions
$1,145,976
Change in Net Assets
$97,587

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,166,433
Total Revenue per Audited Statements
$1,166,433
Total Revenue per Form 990
$1,166,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$682,486
Other Expenses$386,360
Total Fundraising Expense$101,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,836$259,796$51,959$519,591
Other Employee Benefits$50,546$63,184$12,637$126,367
Fees for Services Other$42,562$53,203$10,641$106,406
Depreciation Depletion$62,698$5,798$1,159$69,655
Travel$15,583$19,480$3,896$38,959
Payroll Taxes$14,611$18,264$3,653$36,528
Fees for Services Accounting$13,515$16,894$3,379$33,788
Occupancy$10,350$12,938$2,587$25,875
Advertising$9,070$11,338$2,268$22,676
Office Expenses$7,240$9,052$1,810$18,102
Insurance$2,667$3,334$667$6,668
All Other Expenses$2,540$3,178$637$6,355
Other Expenses$2,010$2,513$503$5,026
Fees for Services Legal$1,565$1,957$391$3,913
Total Functional Expenses$462,367$505,398$101,081$1,068,846

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,068,846
Total Expenses per Audited Statements$1,068,846
Total Expenses per Form 990$1,068,846
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries$24,293
Payroll Tax Liabilities$22,779
Other Payables$2,954
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 executive director board president prior to filing. Also prior to filing, form 990 is emailed to all directors of the governing body for their review.”

Form 990, Page 6, Part VI, Line 12C

“Board members shall disclose any potential conflict of interest and abstain from voting on any related transaction. The conflict of interest policy is reviewed and director disclosures are obtained yearly at yellowstone theological institute's annual meeting.”

Form 990, Page 6, Part VI, Line 15A

“The board uses statistical information to determine similar compensation for the job description, and the board must approve of the compensation amount by a majority vote upon budget approval.”

Form 990, Page 6, Part VI, Line 19

“Our organization documents are available to the public upon written request. Requests can be made to: yellowstone theological institute, po box 1347, bozeman, mt 59771.”

Filing and Contact Details

Filer

Filer Name
Yellowstone Theological Institute
EIN
46-1549605
Phone
4064041600
Address
PO BOX 1347, BOZEMAN, MT 59771

Signing Officer

Name
Rev Dr Jay Smith
Title
President & Exec Director
Phone
4064041600
Signed
2018-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Dr Jay Smith
Formed
2012
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
21

Preparer

Firm
Schramm & Lewis LLC
Address
1001 OAK ST STE 206, BOZEMAN, MT 59715
Preparer
Jason Schramm
Phone
4065864379
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of yellowstone theological institute (yti) is to provide leadership, training, and resources for the missional re-imagining of christian witness in the northwest and beyond. We accomplish this by offering a master of arts degree with several different emphases, other educational programs, services, and conducting research. 2016 involved the continuation of classes for our master of applied theology (m.a.t.) degree in our satellite campuses - boise, id, bellingham, wa, and bozeman, mt. We continue to develop our m.a.t. Program, have added a diploma program, and have developed our master of divinity program, which began classes in august 2017. Additionally, yti has continued curriculum development, media and marketing development, and enlarged our donor base.”

Raw XML AppendixShowing 400 of 408 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm1REV CLARK SHERMAN
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IRS990/MissionDesc0THE MISSION OF YELLOWSTONE THEOLOGICAL INSTITUTE (YTI) IS TO PROVIDE LEADERSHIP, TRAINING, AND RESOURCES FOR THE MISSIONAL RE-IMAGINING OF CHRISTIAN WITNESS IN THE NORTHWEST AND BEYOND. WE ACCOMPLISH THIS BY OFFERING A MASTER OF ARTS DEGREE WITH SEVERAL DIFFERENT EMPHASES, OTHER EDUCATIONAL PROGRAMS, SERVICES, AND CONDUCTING RESEARCH. 2016 INVOLVED THE CONTINUATION OF CLASSES FOR OUR MASTER OF APPLIED THEOLOGY (M.A.T.) DEGREE IN OUR SATELLITE CAMPUSES - BOISE, ID, BELLINGHAM, WA, AND BOZEMAN, MT. WE CONTINUE TO DEVELOP OUR M.A.T. PROGRAM, HAVE ADDED A DIPLOMA PROGRAM, AND HAVE DEVELOPED OUR MASTER OF DIVINITY PROGRAM, WHICH BEGAN CLASSES IN AUGUST 2017. ADDITIONALLY, YTI HAS CONTINUED CURRICULUM DEVELOPMENT, MEDIA AND MARKETING DEVELOPMENT, AND ENLARGED OUR DONOR BASE.
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IRS990/OtherExpensesGrp/Desc0MEALS & ENTERTAINMENT
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IRS990/OtherExpensesGrp/Desc2AUTO EXPENSES
IRS990/OtherExpensesGrp/Desc3MERCHANDISE
IRS990/OtherExpensesGrp/FundraisingAmt02385
IRS990/OtherExpensesGrp/FundraisingAmt11855
IRS990/OtherExpensesGrp/FundraisingAmt2654
IRS990/OtherExpensesGrp/FundraisingAmt3503
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011924
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19276
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23269
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32513
IRS990/OtherExpensesGrp/ProgramServicesAmt09539
IRS990/OtherExpensesGrp/ProgramServicesAmt17420
IRS990/OtherExpensesGrp/ProgramServicesAmt22615
IRS990/OtherExpensesGrp/ProgramServicesAmt32010
IRS990/OtherExpensesGrp/TotalAmt023848
IRS990/OtherExpensesGrp/TotalAmt118551
IRS990/OtherExpensesGrp/TotalAmt26538
IRS990/OtherExpensesGrp/TotalAmt35026
IRS990/OtherLiabilitiesGrp/BOYAmt017758
IRS990/OtherLiabilitiesGrp/EOYAmt050026
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0127
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0127
IRS990/OtherRevenueTotalAmt0127
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt051959
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0259796
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0207836
IRS990/OtherSalariesAndWagesGrp/TotalAmt0519591
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03653
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018264
IRS990/PayrollTaxesGrp/ProgramServicesAmt014611
IRS990/PayrollTaxesGrp/TotalAmt036528
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01243
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07946
IRS990/PrincipalOfficerNm0REV DR JAY SMITH
IRS990/PriorPeriodAdjustmentsAmt03797
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SOCCER CAMP
IRS990/ProgramServiceRevenueGrp/Desc2FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt06663
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012290
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11310
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012290
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16663
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21310
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0651834
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt024
IRS990/PYOtherExpensesAmt0266028
IRS990/PYOtherRevenueAmt052
IRS990/PYProgramServiceRevenueAmt09577
IRS990/PYRevenuesLessExpensesAmt0-55075
IRS990/PYSalariesCompEmpBnftPaidAmt0450534
IRS990/PYTotalExpensesAmt0716562
IRS990/PYTotalRevenueAmt0661487
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt097587
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt012290
IRS990/SavingsAndTempCashInvstGrp/BOYAmt073104
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0156881
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt063646
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046722
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0110368
IRS990ScheduleD/ExpensesSubtotalAmt01068846
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0221381
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098513
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0319894
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024293
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122779
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22954
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER PAYABLES
IRS990ScheduleD/RevenueSubtotalAmt01166433
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0285027
IRS990ScheduleD/TotalExpensesPerForm990Amt01068846
IRS990ScheduleD/TotalLiabilityAmt050026
IRS990ScheduleD/TotalRevenuePerForm990Amt01166433
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01166433
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01068846
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE INSTITUTE HAS A NONDISCRIMINATORY POLICY. A COPY OF THE POLICY WILL BE PROVIDED IN SCHOOL PACKETS PROVIDED TO ITS STUDENTS, INCLUDED IN SOLICITATION MATERIALS FOR PROSPECTIVE STUDENTS, AND HAS APPEARED IN NEWSPAPER ADVERTISEMENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF YELLOWSTONE THEOLOGICAL INSTITUTE (YTI) IS TO PROVIDE LEADERSHIP, TRAINING, AND RESOURCES FOR THE MISSIONAL RE-IMAGINING OF CHRISTIAN WITNESS IN THE NORTHWEST AND BEYOND. WE ACCOMPLISH THIS BY OFFERING A MASTER OF ARTS DEGREE WITH SEVERAL DIFFERENT EMPHASES, OTHER EDUCATIONAL PROGRAMS, SERVICES, AND CONDUCTING RESEARCH. 2016 INVOLVED THE CONTINUATION OF CLASSES FOR OUR MASTER OF APPLIED THEOLOGY (M.A.T.) DEGREE IN OUR SATELLITE CAMPUSES - BOISE, ID, BELLINGHAM, WA, AND BOZEMAN, MT. WE CONTINUE TO DEVELOP OUR M.A.T. PROGRAM, HAVE ADDED A DIPLOMA PROGRAM, AND HAVE DEVELOPED OUR MASTER OF DIVINITY PROGRAM, WHICH BEGAN CLASSES IN AUGUST 2017. ADDITIONALLY, YTI HAS CONTINUED CURRICULUM DEVELOPMENT, MEDIA AND MARKETING DEVELOPMENT, AND ENLARGED OUR DONOR BASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR BOARD PRESIDENT PRIOR TO FILING. ALSO PRIOR TO FILING, FORM 990 IS EMAILED TO ALL DIRECTORS OF THE GOVERNING BODY FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS SHALL DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST AND ABSTAIN FROM VOTING ON ANY RELATED TRANSACTION. THE CONFLICT OF INTEREST POLICY IS REVIEWED AND DIRECTOR DISCLOSURES ARE OBTAINED YEARLY AT YELLOWSTONE THEOLOGICAL INSTITUTE'S ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD USES STATISTICAL INFORMATION TO DETERMINE SIMILAR COMPENSATION FOR THE JOB DESCRIPTION, AND THE BOARD MUST APPROVE OF THE COMPENSATION AMOUNT BY A MAJORITY VOTE UPON BUDGET APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUR ORGANIZATION DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. REQUESTS CAN BE MADE TO: YELLOWSTONE THEOLOGICAL INSTITUTE, PO BOX 1347, BOZEMAN, MT 59771.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0301556
IRS990/TotalAssetsEOYAmt0449854
IRS990/TotalAssetsGrp/BOYAmt0301556
IRS990/TotalAssetsGrp/EOYAmt0449854
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01145976
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0101081
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0505398
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462367
IRS990/TotalFunctionalExpensesGrp/TotalAmt01068846
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037353
IRS990/TotalLiabilitiesEOYAmt084267
IRS990/TotalLiabilitiesGrp/BOYAmt037353
IRS990/TotalLiabilitiesGrp/EOYAmt084267
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0264203
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0365587
IRS990/TotalOtherCompensationAmt036721
IRS990/TotalProgramServiceExpensesAmt0462367
IRS990/TotalProgramServiceRevenueAmt020263
IRS990/TotalReportableCompFromOrgAmt081337
IRS990/TotalRevenueGrp/ExclusionAmt06730
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013727
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01166433
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0301556
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0449854
IRS990/TravelGrp/FundraisingAmt03896
IRS990/TravelGrp/ManagementAndGeneralAmt019480
IRS990/TravelGrp/ProgramServicesAmt015583
IRS990/TravelGrp/TotalAmt038959
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0264203
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0365587
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6036
IRS990/USAddress/CityNm0BOZEMAN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059715
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.YELLOWSTONETHEOLOGY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REV DR JAY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & EXEC DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum04064041600
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YELLOWSTONE THEOLOGICAL INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0YELL
ReturnHeader/Filer/EIN0461549605
ReturnHeader/Filer/PhoneNum04064041600
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1347
ReturnHeader/Filer/USAddress/CityNm0BOZEMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059771
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0809B6D88A1FA15D5C95C60BC66B77CE8A0606362
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C9EA127B1123C2B9B9F7603DADE3E0DDF46E87D1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:08:40
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465182845
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHRAMM & LEWIS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01001 OAK ST STE 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOZEMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059715

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