Civic Intelligence

Yellowstone County Museum Foundation

990 • Fiscal year 2021 • EIN 81-0488749

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 15, 2021

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

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

85th percentile

48%

Higher net margin than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

80th percentile

34%

Faster asset growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

70%

Faster revenue growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$983,830

Up $248,448 (+34%) from 2020

Net Assets

Up

$980,090

Up $266,044 (+37%) from 2020

Liabilities

Down

$3,740

Down $17,596 (-82%) from 2020

Revenue

Up

$400,238

Up $164,677 (+70%) from 2020

Expenses

Up

$209,330

Up $41,362 (+25%) from 2020

Net Income

Up

$190,908

Up $123,315 (+182%) from 2020

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

2021

Assets$983,830
Liabilities$3,740
Net Assets$980,090

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

2021

Revenue$400,238
Expenses$209,330
Net Income$190,908
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,214,057
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
Cash and Non-Interest-Bearing Accounts$94,962$242,301▲ $147,339
Land, Buildings, and Equipment, Net$111,639$124,605▲ $12,966
Savings and Temporary Cash Investments-$0-
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$735,382$983,830▲ $248,448
Other Assets Total$528,781$616,924▲ $88,143
Liabilities
Unsecured Notes Loans Payable$18,900--
Accounts Payable and Accrued Expenses$2,436$3,740▲ $1,304
Total Liabilities$21,336$3,740▼ $17,596
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$682,734$949,778▲ $267,044
Net Assets With Donor Restrictions$31,312$30,312▼ $1,000
Total Net Assets Fund Balance$714,046$980,090▲ $266,044
Total Liabilities and Net Assets / Fund Balance$735,382$983,830▲ $248,448

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$91,224$31,994$123,218
Other Land Buildings$23,712$27,569$51,281
Buildings$9,669$331$10,000
Equipment-$6,988$6,988
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barry BeringerPresident
Charlie YegenVice President
Don CantrellVice President
Susan EdwardsDirector
Jon PierceSecretary
Donovan CooperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$377,854
Program Service Revenue
$0
Investment Income
$15,761
Other Revenue
$6,623
All Other Contributions
$334,677
Change in Net Assets
$190,908

Audited Revenue Reconciliation

Revenue per Audited Statements
$400,238
Revenue Not Reported on Form 990
$75,136
Total Revenue per Audited Statements
$475,374
Total Revenue per Form 990
$400,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,726
Other Expenses$77,604
Total Fundraising Expense$15,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,892$12,112$12,111$121,115
Occupancy$14,264--$14,264
Payroll Taxes$8,489$1,061$1,061$10,611
Depreciation Depletion$8,235--$8,235
Fees for Services Accounting-$5,474-$5,474
Advertising$4,532--$4,532
Fees for Service Investment Mgmnt Fees-$4,438-$4,438
Travel$3,033--$3,033
All Other Expenses$2,210$211$211$2,632
Other Expenses$2,621-$2,280$2,621
Insurance$1,609--$1,609
Conferences and Meetings--$294$294
Total Functional Expenses$170,077$23,296$15,957$209,330

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$209,330
Total Expenses per Audited Statements$209,330
Total Expenses per Form 990$209,330
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
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
Barry Beringer
Title
Chairman
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
3
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/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0232920
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-26396
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt060519
IRS990/PYOtherRevenueAmt029037
IRS990/PYRevenuesLessExpensesAmt067593
IRS990/PYSalariesCompEmpBnftPaidAmt0107449
IRS990/PYTotalExpensesAmt0167968
IRS990/PYTotalRevenueAmt0235561
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0190908
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0377854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0278746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0224265
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0246661
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt091681
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01219207
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03525
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04173
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023503
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98110
IRS990ScheduleA/PublicSupportPY170Pct00.98090
IRS990ScheduleA/PublicSupportTotal170Amt01219207
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0377854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0278746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0224265
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0246661
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt091681
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01219207
IRS990ScheduleA/TotalSupportAmt01242710
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt09669
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0331
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06988
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06988
IRS990ScheduleD/ExpensesSubtotalAmt0209330
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt091224
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031994
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0123218
IRS990ScheduleD/NetUnrealizedGainsInvstAmt075136
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023712
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027569
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051281
IRS990ScheduleD/RevenueNotReportedAmt075136
IRS990ScheduleD/RevenueSubtotalAmt0400238
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0124605
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0616924
IRS990ScheduleD/TotalExpensesPerForm990Amt0209330
IRS990ScheduleD/TotalRevenuePerForm990Amt0400238
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0475374
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0209330
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0735382
IRS990/TotalAssetsEOYAmt0983830
IRS990/TotalAssetsGrp/BOYAmt0735382
IRS990/TotalAssetsGrp/EOYAmt0983830
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0377854
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015957
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023296
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0170077
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209330
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021336
IRS990/TotalLiabilitiesEOYAmt03740
IRS990/TotalLiabilitiesGrp/BOYAmt021336
IRS990/TotalLiabilitiesGrp/EOYAmt03740
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0714046
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0980090
IRS990/TotalProgramServiceExpensesAmt0170077
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06623
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0400238
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0735382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0983830
IRS990/TravelGrp/ProgramServicesAmt03033
IRS990/TravelGrp/TotalAmt03033
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt018900
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01950 TERMINAL CIRCLE
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059101
IRS990/VotingMembersGoverningBodyCnt06

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