Civic Intelligence

Greater Yellowstone Coalition Inc.

990 • Fiscal year 2016 • EIN 81-0414042

Oct 01, 2015 to Sep 30, 2016 • Filed on Mar 06, 2017

215 South Wallace AveBozeman, MT 59715

(406) 586-1593

Siviq Scores

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

Liabilities / Assets

45th percentile

0.19x

Higher debt load relative to assets than 45% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.63x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

64th percentile

6.7%

Higher net margin than 64% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

34th percentile

$133,360

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

55th percentile

2.9%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

60th percentile

6.5%

Faster revenue growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$10,874,417

Up $302,740 (+2.9%) from 2015

Net Assets

Up

$8,858,189

Up $163,770 (+1.9%) from 2015

Liabilities

Up

$2,016,228

Up $138,970 (+7.4%) from 2015

Revenue

Up

$3,177,591

Up $192,601 (+6.5%) from 2015

Expenses

Up

$2,965,833

Up $689,127 (+30%) from 2015

Net Income

Down

$211,758

Down $496,526 (-70%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $6,670,716Liabilities 2010: $377,027Net Assets 2010: $6,293,6892010Assets 2011: $6,934,337Liabilities 2011: $906,694Net Assets 2011: $6,027,6432011Assets 2012: $7,952,445Liabilities 2012: $1,174,757Net Assets 2012: $6,777,6882012Assets 2013: $8,169,920Liabilities 2013: $1,178,226Net Assets 2013: $6,991,6942013Assets 2014: $9,098,926Liabilities 2014: $951,376Net Assets 2014: $8,147,5502014Assets 2015: $10,571,677Liabilities 2015: $1,877,258Net Assets 2015: $8,694,4192015Assets 2016: $10,874,417Liabilities 2016: $2,016,228Net Assets 2016: $8,858,1892016Assets 2017: $12,636,855Liabilities 2017: $1,822,888Net Assets 2017: $10,813,9672017Assets 2018: $14,297,762Liabilities 2018: $1,691,260Net Assets 2018: $12,606,5022018Assets 2019: $13,583,361Liabilities 2019: $1,530,561Net Assets 2019: $12,052,8002019Assets 2020: $14,626,029Liabilities 2020: $1,681,268Net Assets 2020: $12,944,7612020Assets 2021: $16,269,692Liabilities 2021: $1,290,479Net Assets 2021: $14,979,2132021Assets 2022: $17,103,607Liabilities 2022: $1,273,888Net Assets 2022: $15,829,7192022Assets 2023: $27,291,108Liabilities 2023: $1,595,478Net Assets 2023: $25,695,6302023Assets 2024: $26,639,508Liabilities 2024: $1,519,455Net Assets 2024: $25,120,0532024Assets 2025: $27,144,582Liabilities 2025: $433,656Net Assets 2025: $26,710,9262025

Highlighted filing

2016

Assets$10,874,417
Liabilities$2,016,228
Net Assets$8,858,189

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,594,8472010Expenses 2011: $2,574,8992011Expenses 2012: $2,540,9552012Expenses 2013: $2,531,5712013Revenue 2014: $3,156,269Expenses 2014: $2,147,633Net Income 2014: $1,008,6362014Revenue 2015: $2,984,990Expenses 2015: $2,276,706Net Income 2015: $708,2842015Revenue 2016: $3,177,591Expenses 2016: $2,965,833Net Income 2016: $211,7582016Revenue 2017: $4,851,784Expenses 2017: $3,385,142Net Income 2017: $1,466,6422017Revenue 2018: $5,238,195Expenses 2018: $3,633,350Net Income 2018: $1,604,8452018Revenue 2019: $3,176,800Expenses 2019: $3,942,830Net Income 2019: -$766,0302019Revenue 2020: $4,403,947Expenses 2020: $3,989,859Net Income 2020: $414,0882020Revenue 2021: $4,409,204Expenses 2021: $3,297,146Net Income 2021: $1,112,0582021Revenue 2022: $6,907,411Expenses 2022: $3,831,139Net Income 2022: $3,076,2722022Revenue 2023: $13,368,134Expenses 2023: $4,293,530Net Income 2023: $9,074,6042023Revenue 2024: $8,142,794Expenses 2024: $8,956,891Net Income 2024: -$814,0972024Revenue 2025: $7,031,420Expenses 2025: $6,392,590Net Income 2025: $638,8302025

Highlighted filing

2016

Revenue$3,177,591
Expenses$2,965,833
Net Income$211,758
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Mar 6, 2017
Return Version
2015v3.0
Gross Receipts
$3,565,025
Mission and Program Overview

Mission

Greater yellowstone coalition works with all people to protect the lands, waters, and wildlife of the greater yellowstone ecosystem, now and for future generations.

People protecting the lands, waters, and wildlife of the greater yellowstone ecosystem, now and for future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,009,665$5,924,057▲ $914,392
Land, Buildings, and Equipment, Net$2,747,736$2,703,076▼ $44,660
Savings and Temporary Cash Investments$1,515,494$1,125,034▼ $390,460
Pledges and Grants Receivable$949,664$1,095,613▲ $145,949
Other Notes and Loans Receivable, Net$333,000$0▼ $333,000
Prepaid Expenses and Deferred Charges$4,132$16,246▲ $12,114
Accounts Receivable$550$8,890▲ $8,340
Cash and Non-Interest-Bearing Accounts-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$10,571,677$10,874,417▲ $302,740
Other Assets Total$11,436$1,501▼ $9,935
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,500,000$1,500,000→ $0
Accounts Payable and Accrued Expenses$221,847$357,635▲ $135,788
Other Liabilities$155,411$158,593▲ $3,182
Total Liabilities$1,877,258$2,016,228▲ $138,970
Net Assets / Fund Balance
Unrestricted Net Assets$4,506,590$4,924,569▲ $417,979
Permanently Rstr Net Assets$1,980,086$1,980,086→ $0
Temporarily Rstr Net Assets$2,207,743$1,953,534▼ $254,209
Total Net Assets Fund Balance$8,694,419$8,858,189▲ $163,770
Total Liabilities and Net Assets / Fund Balance$10,571,677$10,874,417▲ $302,740

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,072,309$331,831$2,404,140
Land$600,000-$600,000
Equipment$30,767$113,085$143,852

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$2,742,167-▲ $180,823$110,000$2,812,990
2014$2,770,528$575▲ $76,064$105,000$2,742,167
2013$2,570,197$17,927▲ $282,404$100,000$2,770,528
2012$2,352,051-▲ $314,684$96,538$2,570,197
2011$2,055,409-▲ $385,437$88,795$2,352,051
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Caroline ByrdExecutive DirectorFT$128,186$5,174$133,360

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,668,428
Program Service Revenue
$367,432
Investment Income
$100,520
Other Revenue
$41,211
All Other Contributions
$2,668,428
Change in Net Assets
$211,758

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded14$60,723Fair Market Value (FMV)
Total Noncash Contributions14$60,723-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,177,591
Revenue Not Reported on Form 990
$291,969
Total Revenue per Audited Statements
$3,469,560
Total Revenue per Form 990
$3,177,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,459,078
Other Expenses$1,163,513
Grants and Similar Amounts Paid$343,242
Total Fundraising Expense$120,739
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$874,893$118,345$53,562$1,046,800
Fees for Services Other$586,403$30,821$2,508$619,732
Grants to Domestic Orgs$343,242--$343,242
Other Employee Benefits$148,323$20,063$9,081$177,467
Current Officers, Directors, Trustees, and Key Employees$114,421$15,477$7,006$136,904
Payroll Taxes$81,828$11,069$5,010$97,907
Travel$80,450$1,118$5,329$86,897
Depreciation Depletion$64,113$3,284$3,557$70,954
Occupancy$59,309$3,530$1,771$64,610
Conferences and Meetings$33,780$3,945-$37,725
Interest$30,000--$30,000
Insurance$12,571$14,477-$27,048
Other Expenses$6,560$931$16,868$24,359
Advertising$14,016$37-$14,053
Fees for Services Legal$6,340$4,699-$11,039
All Other Expenses$3,073$311$6,292$9,676
Fees for Services Accounting$4,894$3,626-$8,520
Total Functional Expenses$2,606,792$238,302$120,739$2,965,833

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,984,180
Expenses per Audited Statements$2,965,833
Total Expenses per Form 990$2,965,833
Expenses Not Reported on Form 990$18,347
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Forest ServiceBozeman, MT3Bear Proof Containers$137,000
Wyoming Wild SheepCody, WY-Grazing Allotment Buyout$100,000
Grand Teton CouncilIdaho Falls, ID3Bear Proof Containers$24,170
National Wildlife FederationMissoula, MT3Grazing Allotment Buyout$10,000
Jackson Hole Wildlife FoundJackson, WY3Nature Mapping Camera Trap Install$8,985
Tom Miner Basin AssocSanta Fe, NM3Range Rider Payment$7,500
Bridger Biathlon ClubBozeman, MT3Cycle Event Assistance$6,300
The Wilderness SocietyBozeman, MT3Video Project on High Divide$6,125
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,347
Fundraising Gross Income$12,465
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Annuity Obligation$67,191
Compensated Absences$55,399
Retirement Contributions Payable$22,280
Due to Others$13,723
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 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, Line 6: Explanation of Classes of Members or Shareholder

The organization's members pay an annual membership fee which allows them voting privileges in the election of the board of directors.

Form 990, Part VI, Line 11B: Form 990 Review Process

The audit committee reviews and approves the form 990. The audit committee chair then reports to the board of directors. Upon approval by the board, the form 990 is signed by an officer of the corporation and filed with the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organizations bylaws contain a section entitled self-dealings which broadly prohibits conflicts of interests by board members, staff and volunteers. That section describes what proscriptions must be placed on a board members involvement in gyc issues when such a conflict exists. The organizations personnel policies and practices document and a board and staff roles and relationships document also contain written conflict of interest policy sections. Upon hire all new employees are given a copy of the personnel policies and practice document. They sign a statement acknowledging they have read and understand them. When any changes are made to the personnel policies and practices document (which is reviewed periodicaly). All employees are given a copy of these documents andthe changes are reviewed with them. New board members are provided with conflict of interest documents during a board orientation session. In addition, all board members are annually provided with a memo explaining the organization's conflict of interest policy along with a form which they sign acknowledging they have read the provisions, have no conflict of interest with the organization's mission or programs at this time, and that they have an affirmative duty to disclose to the appropriate gyc board and/or staff should they become aware of any activity or interest which represents a material or perceived conflict of interest in their role with the organization in the future. There are several questions to provide answers needed for the irs form 990, and space is provided on the form to disclose possible conflicts.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board executive committee meets at least annually in executive session to review the executive director's performance, salary and benefits, and makes recommendations for any changes to the full board of directors for their approval in an executive session. In doing so, the committee considers data from current compensation surveys compiled by independent firms, and data for comparable positions with other similar organizations. Compensation studies are performed every 2 or 3 years. The board's decision is documented in general in minutes of their meeting, and in detail in a confidential memo to the executive director's personnel file, which is given to the finance manager for implementation and filing. Included in the documentation are the terms of the compensation arrangement; the date approved, the names of the board members who were present during the discussion and who voted on it, and the data relied upon in making the decision.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents and financial statements available to the public upon request in the form of electronic pdf copies or hard copy. In addition, the irs determination letter, audited financial statements and forms 990 are posted on the organization's web site.

Filing and Contact Details

Filer

Filer Name
Greater Yellowstone Coalition
EIN
81-0414042
Phone
4065861593
Address
215 SOUTH WALLACE AVE, BOZEMAN, MT 59715

Signing Officer

Name
Caroline Byrd
Title
Executive Director
Signed
2017-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline Byrd
Formed
1983
Legal Domicile
Mt
Voting Board Members
29
Independent Board Members
28
Employees
28
Volunteers
150

Preparer

Firm
Amatics CPA Group
Address
220 West Lamme Suite 3-A, Bozeman, MT 59715
Preparer
Morgan Scarr
Phone
4064041925
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: cycle greater yellowstone

Other Changes In Net Assets Or Fund Balances - Other Decreases

Cycle greater yellowstone dissolution/transfer = -$321610

Form 990, Part III, Line 4A - Program Service Accomplishments

Wildlife protection - as greater yellowstone's human population continues to grow, additional pressure is being placed on the region's iconic wildlife populations. Conflicts associated with increasing recreational uses, livestock grazing and political pressure on policy and management decisions continually challenge our efforts to conserve priority species such as grizzly bears and bison. For bears, we are leading an ecosystem wide strategy that is centered on our 3 c's protecting core habitat, reducing conflicts, and facilitating connectivity between yellowstone bears and those to the north. This important work is resulting in new habitat protections, the expansion of coexistence programs, voluntary grazing allotment retirements, and the construction of highway wildlife crossing structures. We scored a significant win for bison in 2016 that opened up 250,000 acres of year round habitat on the west side of yellowstone. Looking ahead, our efforts revolve around developing a new management plan for yellowstones iconic bison that treats them as wildlife and provides more room to roam.

Form 990, Part III, Line 4B - Program Service Accomplishments

Lands protection - greater yellowstone's tapestry of public and private lands stitch together a stunning backdrop of habitat for the regions celebrated wildlife populations. Gyc's lands program is focused on securing new protections for the most critical parts of this landscape and defending key lands from harmful proposals. Our current priorities include permanently protectimg yellowstone northern gateway from two proposed gold mines and building strong support for conserving public lands in southwest montana such as the gallatin range and lands to the west in the high divide. In wyoming, we are nearing completion of a 10-year effort to protect the wyoming range from energy development and we are helping to lead an emerging wilderness initiative. In eastern idaho, we are building solid momentum behind a partnership that is seeking to protect critical wildlife habitat on private lands in the henry's fork watershed, as well as helping to launch a new phosphate mining mitigation fund that will bring much needed financial resources to land conservation in the blackfoot and salt river watersheds.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Earnings on the endowment funds may be allocated to facilitate the goals and objectives as outlined in gyc's articles of incorporation, which include: to develop a public awareness that the greater yellowstone area constitutes an intact ecosystem of immeasurable importance to the people of the united states; to educate the national public about threats to the integrity of the ecosystem; to coordinate support for the protection and preservation of the unique natural, scenic and wildlife resources in the area; to support responsible resource management policies and programs for the national forest and national park lands; to oppose exploitation and development of lands which are incompatible with the protection and preservation of the wildlife, wild land, scenic and recreational values present ecosystem; and to provide a means whereby people and organizations with similar interests can coordinate their efforts to accomplish the above purposes by associating together, raising funds to accomplish these purposes, educating agencies and the public, petitioning for legislative and administrative action or review of action, and seeking judicial redress in appropriate circumstances.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special event exps netted in rev on 990 $18347

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event exps netted in rev on 990 $18347

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$27.1$0.43$26.7$7.03$6.39$0.64
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.6$1.52$25.1$8.14$8.96$0.81
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.3$1.60$25.7$13.4$4.29$9.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.1$1.27$15.8$6.91$3.83$3.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$1.29$15.0$4.41$3.30$1.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$1.68$12.9$4.40$3.99$0.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$1.53$12.1$3.18$3.94$0.77
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$1.69$12.6$5.24$3.63$1.60
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$1.82$10.8$4.85$3.39$1.47
2016Detailed filing. Detailed filing data is available for this year.$10.9$2.02$8.86$3.18$2.97$0.21
2015Detailed filing. Detailed filing data is available for this year.$10.6$1.88$8.69$2.98$2.28$0.71
2014Detailed filing. Detailed filing data is available for this year.$9.10$0.95$8.15$3.16$2.15$1.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.17$1.18$6.99$2.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.95$1.17$6.78$2.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$0.91$6.03$2.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.38$6.29$2.59
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits