Civic Intelligence

Yellowstone County Museum Foundation

990 • Fiscal year 2015 • EIN 81-0488749

Jul 01, 2014 to Jun 30, 2015 • Filed on May 16, 2016

1950 Terminal CircleBillings, MT 59101

(406) 252-6301

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

87th percentile

36%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

72nd percentile

20%

Faster asset growth than 72% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$407,173

Up $68,245 (+20%) from 2014

Net Assets

Up

$405,496

Up $67,743 (+20%) from 2014

Liabilities

Up

$1,677

Up $502 (+43%) from 2014

Revenue

Up

$173,434

Up $23,778 (+16%) from 2014

Expenses

Up

$110,287

Up $12,250 (+12%) from 2014

Net Income

Up

$63,147

Up $11,528 (+22%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $243,689Liabilities 2011: $2,0372011Assets 2012: $263,041Liabilities 2012: $1,636Net Assets 2012: $261,4052012Assets 2014: $338,928Liabilities 2014: $1,175Net Assets 2014: $337,7532014Assets 2015: $407,173Liabilities 2015: $1,677Net Assets 2015: $405,4962015Assets 2016: $414,099Liabilities 2016: $2,234Net Assets 2016: $411,8652016Assets 2017: $417,578Liabilities 2017: $2,233Net Assets 2017: $415,3452017Assets 2019: $656,621Liabilities 2019: $2,258Net Assets 2019: $654,3632019Assets 2020: $735,382Liabilities 2020: $21,336Net Assets 2020: $714,0462020Assets 2021: $983,830Liabilities 2021: $3,740Net Assets 2021: $980,0902021Assets 2022: $915,119Liabilities 2022: $3,030Net Assets 2022: $912,0892022Assets 2023: $977,926Liabilities 2023: $3,339Net Assets 2023: $974,5872023Assets 2024: $1,124,396Liabilities 2024: $3,203Net Assets 2024: $1,121,1932024Assets 2025: $1,283,061Liabilities 2025: $3,835Net Assets 2025: $1,279,2262025

Highlighted filing

2015

Assets$407,173
Liabilities$1,677
Net Assets$405,496

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $125,531Expenses 2011: $139,655Net Income 2011: -$14,1242011Expenses 2012: $138,4422012Revenue 2014: $149,656Expenses 2014: $98,037Net Income 2014: $51,6192014Revenue 2015: $173,434Expenses 2015: $110,287Net Income 2015: $63,1472015Revenue 2016: $140,697Expenses 2016: $117,578Net Income 2016: $23,1192016Revenue 2017: $100,602Expenses 2017: $120,465Net Income 2017: -$19,8632017Revenue 2019: $236,018Expenses 2019: $139,428Net Income 2019: $96,5902019Revenue 2020: $235,561Expenses 2020: $167,968Net Income 2020: $67,5932020Revenue 2021: $400,238Expenses 2021: $209,330Net Income 2021: $190,9082021Revenue 2022: $183,453Expenses 2022: $223,458Net Income 2022: -$40,0052022Revenue 2023: $253,170Expenses 2023: $235,574Net Income 2023: $17,5962023Revenue 2024: $302,073Expenses 2024: $219,937Net Income 2024: $82,1362024Revenue 2025: $424,818Expenses 2025: $248,486Net Income 2025: $176,3322025

Highlighted filing

2015

Revenue$173,434
Expenses$110,287
Net Income$63,147
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 16, 2016
Return Version
2014v6.0
Gross Receipts
$177,099
Mission and Program Overview

Mission

The museum mission is to collect, preserve, research, and interpret the natural history and diverse cultures of the yellowstone valley of montana and the northern plains. We share this legacy through a full range of exhibits and educational programs for the enrichment of the cultural and intellectural life of our community.

To collect, preserve, research, and interpret the natural history and diverse cultures of the yellowstone valley of montana and the northern plains.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$105,700$105,700→ $0
Savings and Temporary Cash Investments$14,328$15,328▲ $1,000
Cash and Non-Interest-Bearing Accounts$51,458$10,010▼ $41,448
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$338,928$407,173▲ $68,245
Other Assets Total$167,442$276,135▲ $108,693
Liabilities
Accounts Payable and Accrued Expenses$1,175$1,676▲ $501
Other Liabilities-$1-
Total Liabilities$1,175$1,677▲ $502
Net Assets / Fund Balance
Unrestricted Net Assets$337,753$405,496▲ $67,743
Total Net Assets Fund Balance$337,753$405,496▲ $67,743
Total Liabilities and Net Assets / Fund Balance$338,928$407,173▲ $68,245

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,791--
Leasehold Improvements$78,909$37,609-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles G YegenChairman
Steve MccrackenSecond V. Chair
Tonia Fisher-clarkVice Chair
Connie G ClarkDirector
Dr Don WoernerDirector
Eileen OrserDirector
Howard BoggessDirector
Jack LightDirector
Jani MorseDirector
Peter Yegen IvDirector
Robert L EversonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$157,188
Program Service Revenue
$0
Investment Income
$10,253
Other Revenue
$5,993
All Other Contributions
$153,883
Change in Net Assets
$63,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$63,702
Other Expenses$46,585
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,423$14,474-$57,897
Office Expenses-$8,748-$8,748
Occupancy$8,044--$8,044
Fees for Services Accounting-$6,580-$6,580
Payroll Taxes$4,354$1,451-$5,805
Travel$2,367$789-$3,156
Advertising$2,152--$2,152
Fees for Service Investment Mgmnt Fees-$1,156-$1,156
All Other Expenses$890$96-$986
Other Expenses$482$308-$790
Insurance$701--$701
Conferences and Meetings-$421-$421
Total Functional Expenses$76,264$34,023$0$110,287
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
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
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
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 11B: Form 990 Review Process

The organization is provided the completed form 990 and form 8897, electronic submission approval form. Once the form 990 has been reviewed and approved, the organization is instructed to sign form 8879 and return to the preparer for processing and filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Annual review of performance metrics. Compensation is based on meeting/exceeding pre-determined benchmarks and are based on cost of living adjustments and performance

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Yellowstone County Museum
EIN
81-0488749
Address
1950 TERMINAL CIRCLE, BILLINGS, MT 59101

Signing Officer

Name
Charles G Yegen
Title
Chairman
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
30

Preparer

Firm
Mrachek Popp & Associates PC
Address
404 North 31st Suite 400, Billings, MT 59101
Preparer
Jeffrey Mrachek
Phone
4062526301
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECOND V. CHAIR
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IRS990/MissionDesc0THE MUSEUM MISSION IS TO COLLECT, PRESERVE, RESEARCH, AND INTERPRET THE NATURAL HISTORY AND DIVERSE CULTURES OF THE YELLOWSTONE VALLEY OF MONTANA AND THE NORTHERN PLAINS. WE SHARE THIS LEGACY THROUGH A FULL RANGE OF EXHIBITS AND EDUCATIONAL PROGRAMS FOR THE ENRICHMENT OF THE CULTURAL AND INTELLECTURAL LIFE OF OUR COMMUNITY.
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IRS990/OccupancyGrp/TotalAmt08044
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08748
IRS990/OfficeExpensesGrp/TotalAmt08748
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0167442
IRS990/OtherAssetsTotalGrp/EOYAmt0276135
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CURATORIAL EXPENSE
IRS990/OtherExpensesGrp/Desc1SECURITY
IRS990/OtherExpensesGrp/Desc2EXHIBIT EXPENSE
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0308
IRS990/OtherExpensesGrp/ProgramServicesAmt08422
IRS990/OtherExpensesGrp/ProgramServicesAmt13498
IRS990/OtherExpensesGrp/ProgramServicesAmt21931
IRS990/OtherExpensesGrp/ProgramServicesAmt3482
IRS990/OtherExpensesGrp/TotalAmt08422
IRS990/OtherExpensesGrp/TotalAmt13498
IRS990/OtherExpensesGrp/TotalAmt21931
IRS990/OtherExpensesGrp/TotalAmt3790
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014474
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt043423
IRS990/OtherSalariesAndWagesGrp/TotalAmt057897
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01451
IRS990/PayrollTaxesGrp/ProgramServicesAmt04354
IRS990/PayrollTaxesGrp/TotalAmt05805
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0137573
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08085
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt054410
IRS990/PYOtherRevenueAmt03998
IRS990/PYRevenuesLessExpensesAmt051619
IRS990/PYSalariesCompEmpBnftPaidAmt043627
IRS990/PYTotalExpensesAmt098037
IRS990/PYTotalRevenueAmt0149656
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt063147
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014328
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015328
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0153881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0140235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0137573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0140617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0116454
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0688760
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02663
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06760
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08085
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01208
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02376
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021092
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97030
IRS990ScheduleA/PublicSupportTotal170Amt0688760
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0153881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0140235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0140617
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0116454
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0688760
IRS990ScheduleA/TotalSupportAmt0709852
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt078909
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt037609
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0116518
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026791
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt026791
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0105700
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0276135
IRS990ScheduleD/TotalLiabilityAmt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS PROVIDED THE COMPLETED FORM 990 AND FORM 8897, ELECTRONIC SUBMISSION APPROVAL FORM. ONCE THE FORM 990 HAS BEEN REVIEWED AND APPROVED, THE ORGANIZATION IS INSTRUCTED TO SIGN FORM 8879 AND RETURN TO THE PREPARER FOR PROCESSING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEW OF PERFORMANCE METRICS. COMPENSATION IS BASED ON MEETING/EXCEEDING PRE-DETERMINED BENCHMARKS AND ARE BASED ON COST OF LIVING ADJUSTMENTS AND PERFORMANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0338928
IRS990/TotalAssetsEOYAmt0407173
IRS990/TotalAssetsGrp/BOYAmt0338928
IRS990/TotalAssetsGrp/EOYAmt0407173
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0157188
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034023
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt076264
IRS990/TotalFunctionalExpensesGrp/TotalAmt0110287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01175
IRS990/TotalLiabilitiesEOYAmt01677
IRS990/TotalLiabilitiesGrp/BOYAmt01175
IRS990/TotalLiabilitiesGrp/EOYAmt01677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0337753
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0405496

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