Civic Intelligence

Yellowstone Casa Inc

EIN 48-1301287 • 501(c)3 • Billings, MT

Profile

Yellowstone casa is a non-profit organization whose mission is to train and provide volunteers to represent the interests of abused and neglected children in the yellowstone county court system. These court appointed special advocate volunteers serve as a child's voice in court, promote the child's best interests and advocate for a safe, permanent home. Casa volunteers serve as the investgative body of the court, personally interviewing the child, parents, foster parents, school personnel, therapists and others who know about the child and his or her needs. Casa volunteers prepare a written report to the court, advising the court of the status of the case and providing recommendations in the best interest of the child as it relates to a safe, permanent home for the child, as quickly as possible. Casa is the only organization in yellowstone county that advocates for the child in court, focusing on a permanent solution that prevents future abuse or neglect.

550 North 31st Street 240Billings, MT 59101

www.yellowstonecasa.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.42x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.60x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

7.1%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

65th percentile

$97,094

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

94th percentile

85%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$1,308,847

Up $601,073 (+85%) from 2024

Liabilities

Up

$555,456

Up $517,219 (+1353%) from 2024

Net Assets

Up

$753,391

Up $83,854 (+13%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin55th percentile

Revenue

Up

$929,682

Up $156,623 (+20%) from 2024

Expenses

Up

$863,457

Up $79,667 (+10%) from 2024

Net Income

Up

$66,225

Up $76,956 (+717%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $105,562Liabilities 2010: $8,779Net Assets 2010: $96,7832010Assets 2011: $92,136Liabilities 2011: $2,873Net Assets 2011: $89,2632011Assets 2012: $93,870Liabilities 2012: $2,626Net Assets 2012: $91,2442012Assets 2013: $218,128Liabilities 2013: $11,903Net Assets 2013: $206,2252013Assets 2014: $195,816Liabilities 2014: $10,538Net Assets 2014: $185,2782014Assets 2015: $169,821Liabilities 2015: $10,844Net Assets 2015: $158,9772015Assets 2016: $280,761Liabilities 2016: $12,048Net Assets 2016: $268,7132016Assets 2017: $437,795Liabilities 2017: $16,870Net Assets 2017: $420,9252017Assets 2018: $346,485Liabilities 2018: $22,563Net Assets 2018: $323,9222018Assets 2019: $349,971Liabilities 2019: $28,560Net Assets 2019: $321,4112019Assets 2020: $451,395Liabilities 2020: $97,406Net Assets 2020: $353,9892020Assets 2021: $565,809Liabilities 2021: $22,653Net Assets 2021: $543,1562021Assets 2022: $610,334Liabilities 2022: $40,513Net Assets 2022: $569,8212022Assets 2023: $707,036Liabilities 2023: $43,610Net Assets 2023: $663,4262023Assets 2024: $707,774Liabilities 2024: $38,237Net Assets 2024: $669,5372024Assets 2025: $1,308,847Liabilities 2025: $555,456Net Assets 2025: $753,3912025

Highlighted filing

2025

Assets$1,308,847
Liabilities$555,456
Net Assets$753,391
Open 2025 Filing

Operations Trend

Revenue Growth67th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $138,3052010Expenses 2011: $183,6442011Expenses 2012: $166,4442012Revenue 2013: $334,040Expenses 2013: $219,059Net Income 2013: $114,9812013Revenue 2014: $256,580Expenses 2014: $277,527Net Income 2014: -$20,9472014Revenue 2015: $257,818Expenses 2015: $284,119Net Income 2015: -$26,3012015Revenue 2016: $448,645Expenses 2016: $338,909Net Income 2016: $109,7362016Revenue 2017: $702,335Expenses 2017: $550,123Net Income 2017: $152,2122017Revenue 2018: $548,396Expenses 2018: $645,399Net Income 2018: -$97,0032018Revenue 2019: $654,394Expenses 2019: $656,905Net Income 2019: -$2,5112019Revenue 2020: $714,838Expenses 2020: $682,260Net Income 2020: $32,5782020Revenue 2021: $846,159Expenses 2021: $656,992Net Income 2021: $189,1672021Revenue 2022: $738,468Expenses 2022: $710,764Net Income 2022: $27,7042022Revenue 2023: $841,782Expenses 2023: $755,847Net Income 2023: $85,9352023Revenue 2024: $773,059Expenses 2024: $783,790Net Income 2024: -$10,7312024Revenue 2025: $929,682Expenses 2025: $863,457Net Income 2025: $66,2252025

Highlighted filing

2025

Revenue$929,682
Expenses$863,457
Net Income$66,225
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,308,847
Liabilities
$555,456
Net assets
$753,391
Revenue
$929,682
Expenses
$863,457
Net income
$66,225
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.31$0.56$0.75$0.93$0.86$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.67$0.77$0.78$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.66$0.84$0.76$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.04$0.57$0.74$0.71$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.57$0.02$0.54$0.85$0.66$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.10$0.35$0.71$0.68$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.03$0.32$0.65$0.66$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.02$0.32$0.55$0.65$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.02$0.42$0.70$0.55$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$0.45$0.34$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.26$0.28$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.19$0.26$0.28$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$0.33$0.22$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 15, 2025
Return Version
2024v5.2
Gross Receipts
$932,014
Mission and Program Overview

Mission

Yellowstone casa is a non-profit organization whose mission is to train and provide volunteers to represent the interests of abused and neglected children in the yellowstone county court system. These court appointed special advocate volunteers serve as a child's voice in court, promote the child's best interests and advocate for a safe, permanent home. Casa volunteers serve as the investgative body of the court, personally interviewing the child, parents, foster parents, school personnel, therapists and others who know about the child and his or her needs. Casa volunteers prepare a written report to the court, advising the court of the status of the case and providing recommendations in the best interest of the child as it relates to a safe, permanent home for the child, as quickly as possible. Casa is the only organization in yellowstone county that advocates for the child in court, focusing on a permanent solution that prevents future abuse or neglect.

Yellowstone casa's mission is to advocate for a safe and permanent home for abused and neglected children in the yellowstone county. Our mission is to provide a highly trained volunteer advocate for every abused and neglected child in the yellowstone county court and foster care system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$251,264$276,992▲ $25,728
Investments in Publicly Traded Securities$236,389$259,867▲ $23,478
Cash and Non-Interest-Bearing Accounts$94,116$181,575▲ $87,459
Pledges and Grants Receivable$114,570$73,364▼ $41,206
Prepaid Expenses and Deferred Charges$5,837$10,470▲ $4,633
Land, Buildings, and Equipment, Net$3,098$0▼ $3,098
Total Assets$707,774$1,308,847▲ $601,073
Other Assets Total$2,500$506,579▲ $504,079
Liabilities
Other Liabilities$0$507,865▲ $507,865
Accounts Payable and Accrued Expenses$38,237$47,591▲ $9,354
Total Liabilities$38,237$555,456▲ $517,219
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$603,991$615,953▲ $11,962
Net Assets With Donor Restrictions$65,546$137,438▲ $71,892
Total Net Assets Fund Balance$669,537$753,391▲ $83,854
Total Liabilities and Net Assets / Fund Balance$707,774$1,308,847▲ $601,073

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$11,639$11,639
Other Assets Org$506,579--
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Drew MacleodExecutive DirectorFT$85,536$11,558$97,094

Board Members and Trustees

NameTitle
Tom BrewerChair
Clayton GregersenVice Chair
Allison ScheelerDirector
Charlie JacksonDirector
Clayton BarnesDirector
Dallas PenderDirector
Holly HintzDirector
Jenn WeberDirector
Laura ForcellaDirector
Lynne RoccisanoSecretary
Brittney MadaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$916,317
Program Service Revenue
$0
Investment Income
$10,792
Other Revenue
$2,573
All Other Contributions
$409,380
Change in Net Assets
$66,225

Audited Revenue Reconciliation

Revenue per Audited Statements
$929,682
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$17,629
Total Revenue per Audited Statements
$947,311
Total Revenue per Form 990
$929,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$620,748
Other Expenses$242,709
Total Fundraising Expense$75,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$382,869$75,419$53,972$512,260
Other Employee Benefits$48,982$8,016$6,600$63,598
Occupancy$53,459$9,011$14$62,484
Advertising$51,597$749$840$53,186
Payroll Taxes$33,957$6,046$4,887$44,890
Office Expenses$21,118$2,645$3,149$26,912
Fees for Services Accounting$7,068$11,000-$18,068
All Other Expenses$12,410$1,225$940$14,575
Fees for Services Other$6,552$2,531$1,296$10,379
Insurance$5,922$740$740$7,402
Other Expenses$3,959$337$1,624$5,583
Conferences and Meetings$2,557$163$238$2,958
Depreciation Depletion$612$77$77$766
Total Functional Expenses$668,071$120,169$75,217$863,457

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$863,457
Total Expenses per Audited Statements$863,457
Total Expenses per Form 990$863,457
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Right of Use Liability$507,865
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

“The independent auditor presents the audited financial statements and form 990 to the board of directors at a regularly scheduled meeting. The board then reviews and approves the form 990 before filing. Form 990 is signed by the board treasurer, representing the board of directors.”

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

“The executive director reviews any transactions regarding board, staff, and volunteers that might be considered a conflict of interest. If there are any questions, the executive committee of the board reviews the issue and makes a determination.”

Form 990, Part VI, Section B, Line 15

“The executive committee completes a performance review of the executive director. Once an acceptable performance is determined the compensation is reviewed. All salaries are compared with the montana nonprofit association nonprofit wage and benefit survey report for similar positions in budget size and mission focus. The executive committee considers a cost of living increase which is submitted to and approved by the full board of directors. For other employees, the executive director completes a performance review and recommends changes in compensation to the executive committee and ultimately to the board of directors.”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies, financial reports and form 990 are available upon request at the company headquarters office located at 550 north 31st street, suite 240, billings, montana. The statement of financial position is printed in casa annual report which is distributed to over 1,500 individuals, foundations, businesses,and interested parties on the organization mailing lists.”

Filing and Contact Details

Filer

Filer Name
Yellowstone Casa Inc
EIN
48-1301287
Phone
4062591233
Address
550 NORTH 31ST STREET 240, BILLINGS, MT 59101
Doing Business As
Casa of Yellowstone County

Signing Officer

Name
Holly Hintz
Title
Treasurer
Phone
4062591233
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Drew Macleod
Formed
2002
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
13
Volunteers
170

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Brian F Van Steeland
Phone
4066522320
Supplemental Narrative

Additional Explanations

Form 990 Part XI Line 2C

“The board of directors required a formal three year audit engagement letter contract fixing the annual cost of the audited financial statements and performs oversight over the engagement. In addition, the auditor is required to formally present the financial statements and any findings to the board of directors.”

Financial Statement Notes

PART X, LINE 2:

“In accordance with fasb asc 740, income taxes, the organization has performed an evaluation and determined that no uncertain tax liabilities or positions exist for the years ended june 30, 2025 and 2024. The organization's tax years of june 30, 2022 through june 30, 2025 remain subject to examination by federal and state taxing authorities.”

Raw XML AppendixShowing 400 of 480 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/ActivityOrMissionDesc0YELLOWSTONE CASA'S MISSION IS TO ADVOCATE FOR A SAFE AND PERMANENT HOME FOR ABUSED AND NEGLECTED CHILDREN IN THE YELLOWSTONE COUNTY. OUR MISSION IS TO PROVIDE A HIGHLY TRAINED VOLUNTEER ADVOCATE FOR EVERY ABUSED AND NEGLECTED CHILD IN THE YELLOWSTONE COUNTY COURT AND FOSTER CARE SYSTEM.
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IRS990/Desc0YELLOWSTONE CASA IS A DONOR FUNDED NON-PROFIT ORGANIZATION WHOSE WORK IS ACCOMPLISHED ENTIRELY THROUGH VOLUNTEERS. PER NATIONAL CASA STANDARDS, YELLOWSTONE CASA VOLUNTEERS RECEIVE AN INITIAL 30 HOURS OF TRAINING. ONCE TRAINING IS COMPLETE, CASA VOLUNTEERS ARE SWORN IN BY A JUDGE AND ASSIGNED A CASE AT WHICH TIME THEY RECEIVE EXTENSIVE ONGOING CASE SUPERVISION BY CASA STAFF AND RECEIVE AN ADDITIONAL 18 HOURS OF TRAINING EVERY YEAR TO REMAIN A CASA VOLUNTEER. DONOR FUNDS ARE UTILIZED TO SUPPORT THE RECRUTIMENT, TRAINING AND ONGOING SUPERVISION OF 170 VOLUNTEERS WHO SERVED 341 COURT APPOINTED CHILDREN IN YELLOWSTONE COUNTY. THE GOAL OF YELLOWSTONE CASA IS TO TRAIN NEW VOLUNTEERS IN ORDER TO PROVIDE A CASA VOLUNTEER FOR EVERY ABUSED AND NEGLECTED CHILD IN YELLOWSTONE COUNTY.
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IRS990/Form990PartVIISectionAGrp/PersonNm0BRITTNEY MADA
IRS990/Form990PartVIISectionAGrp/PersonNm1HOLLY HINTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2LAURA FORCELLA
IRS990/Form990PartVIISectionAGrp/PersonNm3CLAYTON GREGERSEN
IRS990/Form990PartVIISectionAGrp/PersonNm4CLAYTON BARNES
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLIE JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm6ALLISON SCHEELER
IRS990/Form990PartVIISectionAGrp/PersonNm7TOM BREWER
IRS990/Form990PartVIISectionAGrp/PersonNm8JENN WEBER
IRS990/Form990PartVIISectionAGrp/PersonNm9DALLAS PENDER
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IRS990/Form990PartVIISectionAGrp/PersonNm11DREW MACLEOD
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
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IRS990/MissionDesc0YELLOWSTONE CASA IS A NON-PROFIT ORGANIZATION WHOSE MISSION IS TO TRAIN AND PROVIDE VOLUNTEERS TO REPRESENT THE INTERESTS OF ABUSED AND NEGLECTED CHILDREN IN THE YELLOWSTONE COUNTY COURT SYSTEM. THESE COURT APPOINTED SPECIAL ADVOCATE VOLUNTEERS SERVE AS A CHILD'S VOICE IN COURT, PROMOTE THE CHILD'S BEST INTERESTS AND ADVOCATE FOR A SAFE, PERMANENT HOME. CASA VOLUNTEERS SERVE AS THE INVESTGATIVE BODY OF THE COURT, PERSONALLY INTERVIEWING THE CHILD, PARENTS, FOSTER PARENTS, SCHOOL PERSONNEL, THERAPISTS AND OTHERS WHO KNOW ABOUT THE CHILD AND HIS OR HER NEEDS. CASA VOLUNTEERS PREPARE A WRITTEN REPORT TO THE COURT, ADVISING THE COURT OF THE STATUS OF THE CASE AND PROVIDING RECOMMENDATIONS IN THE BEST INTEREST OF THE CHILD AS IT RELATES TO A SAFE, PERMANENT HOME FOR THE CHILD, AS QUICKLY AS POSSIBLE. CASA IS THE ONLY ORGANIZATION IN YELLOWSTONE COUNTY THAT ADVOCATES FOR THE CHILD IN COURT, FOCUSING ON A PERMANENT SOLUTION THAT PREVENTS FUTURE ABUSE OR NEGLECT.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, THE ORGANIZATION HAS PERFORMED AN EVALUATION AND DETERMINED THAT NO UNCERTAIN TAX LIABILITIES OR POSITIONS EXIST FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE ORGANIZATION'S TAX YEARS OF JUNE 30, 2022 THROUGH JUNE 30, 2025 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE INDEPENDENT AUDITOR PRESENTS THE AUDITED FINANCIAL STATEMENTS AND FORM 990 TO THE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED MEETING. THE BOARD THEN REVIEWS AND APPROVES THE FORM 990 BEFORE FILING. FORM 990 IS SIGNED BY THE BOARD TREASURER, REPRESENTING THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR REVIEWS ANY TRANSACTIONS REGARDING BOARD, STAFF, AND VOLUNTEERS THAT MIGHT BE CONSIDERED A CONFLICT OF INTEREST. IF THERE ARE ANY QUESTIONS, THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE ISSUE AND MAKES A DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE COMPLETES A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. ONCE AN ACCEPTABLE PERFORMANCE IS DETERMINED THE COMPENSATION IS REVIEWED. ALL SALARIES ARE COMPARED WITH THE MONTANA NONPROFIT ASSOCIATION NONPROFIT WAGE AND BENEFIT SURVEY REPORT FOR SIMILAR POSITIONS IN BUDGET SIZE AND MISSION FOCUS. THE EXECUTIVE COMMITTEE CONSIDERS A COST OF LIVING INCREASE WHICH IS SUBMITTED TO AND APPROVED BY THE FULL BOARD OF DIRECTORS. FOR OTHER EMPLOYEES, THE EXECUTIVE DIRECTOR COMPLETES A PERFORMANCE REVIEW AND RECOMMENDS CHANGES IN COMPENSATION TO THE EXECUTIVE COMMITTEE AND ULTIMATELY TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, POLICIES, FINANCIAL REPORTS AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE COMPANY HEADQUARTERS OFFICE LOCATED AT 550 NORTH 31ST STREET, SUITE 240, BILLINGS, MONTANA. THE STATEMENT OF FINANCIAL POSITION IS PRINTED IN CASA ANNUAL REPORT WHICH IS DISTRIBUTED TO OVER 1,500 INDIVIDUALS, FOUNDATIONS, BUSINESSES,AND INTERESTED PARTIES ON THE ORGANIZATION MAILING LISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REQUIRED A FORMAL THREE YEAR AUDIT ENGAGEMENT LETTER CONTRACT FIXING THE ANNUAL COST OF THE AUDITED FINANCIAL STATEMENTS AND PERFORMS OVERSIGHT OVER THE ENGAGEMENT. IN ADDITION, THE AUDITOR IS REQUIRED TO FORMALLY PRESENT THE FINANCIAL STATEMENTS AND ANY FINDINGS TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15

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