Civic Intelligence

Yellowstone Forever

990 • Fiscal year 2020 • EIN 47-5427975

Mar 01, 2019 to Feb 29, 2020 • Filed on Jan 14, 2021

222 East Main Street No 301Bozeman, MT 59715

(406) 848-2400

Siviq Scores

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

Liabilities / Assets

57th percentile

0.30x

Higher debt load relative to assets than 57% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.35x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

13th percentile

-20%

Higher net margin than 13% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$328,124

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

7th percentile

-9.0%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

33rd percentile

-5.6%

Faster revenue growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Down

$16,824,256

Down $1,663,649 (-9.0%) from 2019

Net Assets

Down

$11,737,567

Down $2,840,817 (-19%) from 2019

Liabilities

Up

$5,086,689

Up $1,177,168 (+30%) from 2019

Revenue

Down

$14,346,181

Down $850,236 (-5.6%) from 2019

Expenses

Down

$17,207,595

Down $1,837,615 (-9.6%) from 2019

Net Income

Up

-$2,861,414

Up $987,379 (+26%) from 2019

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2017: $21,845,444Liabilities 2017: $1,651,027Net Assets 2017: $20,194,4172017Assets 2018: $20,103,031Liabilities 2018: $1,522,662Net Assets 2018: $18,580,3692018Assets 2019: $18,487,905Liabilities 2019: $3,909,521Net Assets 2019: $14,578,3842019Assets 2020: $16,824,256Liabilities 2020: $5,086,689Net Assets 2020: $11,737,5672020Assets 2021: $19,862,866Liabilities 2021: $4,846,812Net Assets 2021: $15,016,0542021Assets 2022: $31,698,684Liabilities 2022: $1,635,661Net Assets 2022: $30,063,0232022Assets 2023: $38,958,964Liabilities 2023: $1,700,329Net Assets 2023: $37,258,6352023Assets 2024: $45,715,575Liabilities 2024: $1,874,728Net Assets 2024: $43,840,8472024Assets 2025: $70,514,236Liabilities 2025: $1,411,438Net Assets 2025: $69,102,7982025

Highlighted filing

2020

Assets$16,824,256
Liabilities$5,086,689
Net Assets$11,737,567

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2017: $5,304,294Expenses 2017: $5,684,617Net Income 2017: -$380,3232017Revenue 2018: $15,865,453Expenses 2018: $17,497,778Net Income 2018: -$1,632,3252018Revenue 2019: $15,196,417Expenses 2019: $19,045,210Net Income 2019: -$3,848,7932019Revenue 2020: $14,346,181Expenses 2020: $17,207,595Net Income 2020: -$2,861,4142020Revenue 2021: $10,813,281Expenses 2021: $7,735,632Net Income 2021: $3,077,6492021Revenue 2022: $24,864,461Expenses 2022: $9,707,419Net Income 2022: $15,157,0422022Revenue 2023: $21,060,958Expenses 2023: $13,635,682Net Income 2023: $7,425,2762023Revenue 2024: $21,308,600Expenses 2024: $14,470,123Net Income 2024: $6,838,4772024Revenue 2025: $41,821,585Expenses 2025: $16,919,975Net Income 2025: $24,901,6102025

Highlighted filing

2020

Revenue$14,346,181
Expenses$17,207,595
Net Income-$2,861,414
Jump To
Filing Snapshot
Filing Period
Mar 1, 2019 to Feb 29, 2020
Signed
Jan 14, 2021
Return Version
2019v5.1
Gross Receipts
$18,103,901
Mission and Program Overview

Mission

Yellowstone forever ('yf") serves as the official non-profit partner for yellowstone national park ("park") yf's purpose is to provide grants and in-kind support to the park through philanthropic and educational initatives

Yellowstone forever (yf) serves as the official non-profit partner for yellowstone national park (park). Yf's purpose is to provide grants and in-kind support to the park through philanthropic and educational initiatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,490,199$9,491,610▼ $998,589
Pledges and Grants Receivable$4,354,835$4,115,550▼ $239,285
Investments Program Related$2,328,845$1,770,585▼ $558,260
Inventories for Sale or Use$734,736$983,080▲ $248,344
Prepaid Expenses and Deferred Charges$430,334$213,002▼ $217,332
Accounts Receivable$104,953$137,777▲ $32,824
Cash and Non-Interest-Bearing Accounts$43,995$112,652▲ $68,657
Savings and Temporary Cash Investments$8$0▼ $8
Total Assets$18,487,905$16,824,256▼ $1,663,649
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,800,000$3,250,000▲ $450,000
Accounts Payable and Accrued Expenses$704,482$1,350,150▲ $645,668
Deferred Revenue$402,370$481,411▲ $79,041
Grants Payable$2,669$5,128▲ $2,459
Total Liabilities$3,909,521$5,086,689▲ $1,177,168
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,394,704$5,947,342▼ $2,447,362
Net Assets With Donor Restrictions$6,183,680$5,790,225▼ $393,455
Total Net Assets Fund Balance$14,578,384$11,737,567▼ $2,840,817
Total Liabilities and Net Assets / Fund Balance$18,487,905$16,824,256▼ $1,663,649

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,304,714$3,138,787$8,443,501
Equipment$1,077,697$2,321,260$3,398,957
Land$2,336,844-$2,336,844
Leasehold Improvements$581,509$1,144,350$1,725,859
Other Land Buildings$190,846$50,519$241,365
Investment Program Related Org$625,209--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$2,538,970$289,416▲ $180,913$203,713$2,805,586
2018$2,365,635$264,940▲ $44,641$136,246$2,538,970
2017$1,986,888$222,529▲ $210,524$46,441$2,365,635
2016-$1,855,065▲ $137,584$5,410$1,986,890
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather B WhitePresident & CEOFT$320,192$7,932$328,124
Kelly HermanChief Development OfficerFT$228,456$7,201$235,657
Thomas CluderayGeneral CounselFT$159,782$14,066$173,848
Wendie CarrChief Marketing OfficerFT$139,000$19,800$158,800
Terry F AtwoodVice President of Retail OperationsFT$140,000$13,077$153,077
John WaldaInterim President & CEOFT$129,808$6,415$136,223
Steve MountRegional Director of PhilanthropyFT$106,753$11,415$118,168
Wendy StukerChief Finance OfficerFT$93,654$9,094$102,748

Board Members and Trustees

NameTitle
Kay YeagerChairman
Edna JohnsonVice-chairman
Annie GrahamDirector
Bob RoweDirector
Charles B Kaufmann IiiDirector
Doug SpencerDirector
Elizabeth WebbDirector
Jacqueline RooneyDirector
John CostelloDirector
Kevin ButtDirector
Lisa EviaDirector
Michael SolotDirector
Susan RoederDirector
Tom DetmerDirector
Carolyn HeppelSecretary
Joe MarushackTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Avalon Consulting Group INCDirect Mail Contractor805 15 STREET NW SUITE 700, Washington, DC 20005$500,357
Alphagraphics Color World Of MontanaPrinter201 E MENDENHALL ST, Bozeman, MT 59715$275,799
Anne Lewis Strategies LLCOnline Giving Contractor1140 19TH ST NW SUITE 300, Washington, DC 20036$116,200
Revenue and Support

Revenue Composition

Contributions and Grants
$9,681,607
Program Service Revenue
$2,014,188
Investment Income
$125,538
Other Revenue
$2,524,848
All Other Contributions
$9,482,587
Change in Net Assets
$-2,861,414

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$663,561Fair Market Value (FMV) at Date of Gift
Other Non Cash Contri Table10$104,822Fair Market Value
Other Non Cash Contri Table2$78,252Fair Market Value
Total Noncash Contributions19$846,635-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,331,572
Revenue Not Reported on Financial Statements
$14,609
Revenue Not Reported on Form 990
$797,454
Total Revenue per Audited Statements
$15,129,026
Total Revenue per Form 990
$14,346,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,337,787
Other Expenses$5,123,939
Grants and Similar Amounts Paid$4,082,194
Total Fundraising Expense$3,753,721
Professional Fundraising Fees$663,675

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,314,013$860,997$1,274,163$5,449,173
Grants to Domestic Orgs$4,082,194--$4,082,194
Depreciation Depletion$667,888$275,167$150,475$1,093,530
Information Technology$266,040$198,843$263,191$728,074
Current Officers, Directors, Trustees, and Key Employees$418,608$108,756$160,945$688,309
Fees for Services Professional Fundraising--$663,675$663,675
Payroll Taxes$317,100$82,384$121,918$521,402
Occupancy$233,701$185,072$66,575$485,348
Other Employee Benefits$288,079$74,844$110,760$473,683
Fees for Services Other$112,039$26,883$147,032$285,954
Travel$195,619$24,397$53,469$273,485
Other Expenses$180,985$2,214$59,307$242,506
Interest$159,872$28,873$51,954$240,699
Pension Plan Contributions$124,808$32,426$47,986$205,220
Insurance$124,302$21,323$11,672$157,297
All Other Expenses$97,462$22,021$32,401$151,884
Advertising$47,417$13,365$66,735$127,517
Office Expenses$70,273$11,310$29,428$111,011
Fees for Services Accounting$76,040$2,926$14,022$92,988
Conferences and Meetings$20,778$37,231$18,477$76,486
Fees for Services Legal$22,002$5,279$28,874$56,155
Fees for Service Investment Mgmnt Fees$14,609--$14,609
Total Functional Expenses$11,431,931$2,021,943$3,753,721$17,207,595

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$17,969,840
Total Expenses per Form 990$17,207,595
Expenses per Audited Statements$17,192,986
Expenses Not Reported on Form 990$776,854
Expenses Not Reported on Financial Statements$14,609
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Park ServiceYellowstone National P, WY170(c)(1)Fulfill Park Priorities$4,077,389
US Forest ServiceWashington, DC170(c)(1)Assist With Furthering Customer Service and Interpretation of Public Lands Around Quake Lake$4,805
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$663,675
Fundraising Direct Expenses$295,683
Fundraising Gross Income$169,917

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Yellowstone Plein Air Invitaitonal$169,523$60,390$128,223$-67,833
Young Patrons - New York$63,975$37,528$78,721$-41,193
Total Events$368,937$169,917$295,683$-125,766
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

Yellowstone forever works closely with an outside accounting firm and members of senior management to review the final draft of the return prior to its submission to the irs. After staff does an initial review of the draft, the finance and audit committee is responsible for reviewing the complete copy of the final return that is provided to the full board of directors for review prior to yellowstone forever filing the return with the irs.

Form 990, Part VI, Section B, Line 12C

Board members, committee members, and key staff make annual conflict of interest disclosures in order to identify and manage conflicts of interest when they arise, if a conflict of interest is present, before the board or committee takes an action, a director, committee member, or key staff member having a conflict of interest and who is in attendance at the meeting shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes to the meeting. Should a conflict of interest be raised, the board or committee will review the conflict of interest policy and take necessary steps, including recusing the board member, committee member, or key staff, prior to discussion and voting on the agenda item.

Form 990, Part VI, Section B, Line 15

Annually the board of directors reviews comparable data for the compensation of the president and ceo. The executive committee of the board of directors sets the annual compensation and any bonuses the president and ceo may receive. The president and ceo determines annual compensation and any bonuses paid to employees. This compensation is benchmarked against an outside firm, payscales's, and compensation data.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available for public inspection upon request. In addition, the annual audited financial statements, form 990 and annual report are published on the organization's website.

Filing and Contact Details

Filer

Filer Name
Yellowstone Forever
EIN
47-5427975
Phone
4068482400
Address
222 EAST MAIN STREET NO 301, BOZEMAN, MT 59715

Signing Officer

Name
Tom Detmer
Title
Treasurer
Phone
4068482400
Signed
2021-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Detmer
Formed
2015
Legal Domicile
Mt
Voting Board Members
16
Independent Board Members
16
Employees
204
Volunteers
101

Preparer

Firm
Anderson Zurmuehlen & Co Pc
Address
1019 EAST MAIN SUITE 201, BOZEMAN, MT 59715
Preparer
Brea N Bauer CPA
Phone
4065566160
Supplemental Narrative

Additional Explanations

Form 990 Part XII 2C

The organization has a finance and audit committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent auditor.

Financial Statement Notes

PART V, LINE 4:

Earnings from yf's endowment funds are used to support yellowstone national park and visitor education programing.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special event expense 295,683. Rounding 1.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expense 295,683. Rounding -2.

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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/ActivityOrMissionDesc0YELLOWSTONE FOREVER (YF) SERVES AS THE OFFICIAL NON-PROFIT PARTNER FOR YELLOWSTONE NATIONAL PARK (PARK). YF'S PURPOSE IS TO PROVIDE GRANTS AND IN-KIND SUPPORT TO THE PARK THROUGH PHILANTHROPIC AND EDUCATIONAL INITIATIVES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt17INTERIM PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHIEF FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHIEF DEVELOPMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt20GENERAL COUNSEL
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IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT OF RETAIL OPERATIONS
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IRS990/MissionDesc0YELLOWSTONE FOREVER ('YF") SERVES AS THE OFFICIAL NON-PROFIT PARTNER FOR YELLOWSTONE NATIONAL PARK ("PARK"). YF'S PURPOSE IS TO PROVIDE GRANTS AND IN-KIND SUPPORT TO THE PARK THROUGH PHILANTHROPIC AND EDUCATIONAL INITATIVES
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