Civic Intelligence

Yellowstone County Museum Foundation

990 • Fiscal year 2023 • EIN 81-0488749

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 28, 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

56th percentile

7.0%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

56th percentile

6.9%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

38%

Faster revenue growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$977,926

Up $62,807 (+6.9%) from 2022

Net Assets

Up

$974,587

Up $62,498 (+6.9%) from 2022

Liabilities

Up

$3,339

Up $309 (+10%) from 2022

Revenue

Up

$253,170

Up $69,717 (+38%) from 2022

Expenses

Up

$235,574

Up $12,116 (+5.4%) from 2022

Net Income

Up

$17,596

Up $57,601 (+144%) from 2022

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

2023

Assets$977,926
Liabilities$3,339
Net Assets$974,587

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

2023

Revenue$253,170
Expenses$235,574
Net Income$17,596
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 28, 2023
Return Version
2022v5.0
Gross Receipts
$1,320,061
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$163,954$153,345▼ $10,609
Cash and Non-Interest-Bearing Accounts$112,939$134,273▲ $21,334
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$915,119$977,926▲ $62,807
Other Assets Total$638,226$690,308▲ $52,082
Liabilities
Accounts Payable and Accrued Expenses$3,030$3,339▲ $309
Total Liabilities$3,030$3,339▲ $309
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$887,089$949,587▲ $62,498
Net Assets With Donor Restrictions$25,000$25,000→ $0
Total Net Assets Fund Balance$912,089$974,587▲ $62,498
Total Liabilities and Net Assets / Fund Balance$915,119$977,926▲ $62,807

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$83,617$39,601$123,218
Buildings$57,075$2,705$59,780
Other Land Buildings$12,653$38,628$51,281
Equipment-$6,988$6,988
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan EdwardsPresident
Barry BeringerVice President
Charlie YegenDirector
Donovan CooperDirector
Jon PierceDirector
Lacey GonzalesDirector
Don Cantrell2nd Vice Pres.
Brandy GoesaheadSecretary
Dianne LehmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$234,347
Program Service Revenue
$0
Investment Income
$10,356
Other Revenue
$8,467
All Other Contributions
$35,035
Change in Net Assets
$17,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$253,170
Revenue Not Reported on Form 990
$44,902
Total Revenue per Audited Statements
$298,072
Total Revenue per Form 990
$253,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$149,323
Other Expenses$86,251
Total Fundraising Expense$20,373
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,400$13,300$13,300$133,000
Occupancy$14,186--$14,186
Payroll Taxes$9,242$1,155$1,155$11,552
Depreciation Depletion$10,609--$10,609
Fees for Services Accounting-$6,010-$6,010
Office Expenses$5,705--$5,705
Conferences and Meetings$352-$5,057$5,409
Fees for Service Investment Mgmnt Fees-$4,904-$4,904
Other Employee Benefits$3,817$477$477$4,771
Travel$1,815--$1,815
Insurance$1,635--$1,635
Other Expenses$1,217$184$184$1,217
All Other Expenses$1,000-$200$1,200
Advertising$695--$695
Total Functional Expenses$189,171$26,030$20,373$235,574

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$235,574
Total Expenses per Audited Statements$235,574
Total Expenses per Form 990$235,574
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
No
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, Section B, Line 11B

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, Section B, Line 15B

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, Section C, Line 19

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
Dianne Lehm
Title
Treasurer
Signed
2023-11-28
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
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/OccupancyGrp/TotalAmt014186
IRS990/OfficeExpensesGrp/ProgramServicesAmt05705
IRS990/OfficeExpensesGrp/TotalAmt05705
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0638226
IRS990/OtherAssetsTotalGrp/EOYAmt0690308
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0477
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0477
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03817
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04771
IRS990/OtherExpensesGrp/Desc0CURATORIAL EXPENSE
IRS990/OtherExpensesGrp/Desc1REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2WORKER COMPENSATION
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTION
IRS990/OtherExpensesGrp/FundraisingAmt0184
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0184
IRS990/OtherExpensesGrp/ProgramServicesAmt029085
IRS990/OtherExpensesGrp/ProgramServicesAmt11941
IRS990/OtherExpensesGrp/ProgramServicesAmt21472
IRS990/OtherExpensesGrp/ProgramServicesAmt31217
IRS990/OtherExpensesGrp/TotalAmt029085
IRS990/OtherExpensesGrp/TotalAmt11941
IRS990/OtherExpensesGrp/TotalAmt21840
IRS990/OtherExpensesGrp/TotalAmt31217
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013300
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013300
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0106400
IRS990/OtherSalariesAndWagesGrp/TotalAmt0133000
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01155
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01155
IRS990/PayrollTaxesGrp/ProgramServicesAmt09242
IRS990/PayrollTaxesGrp/TotalAmt011552
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0207481
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-28861
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt085904
IRS990/PYOtherRevenueAmt04833
IRS990/PYRevenuesLessExpensesAmt0-40005
IRS990/PYSalariesCompEmpBnftPaidAmt0137554
IRS990/PYTotalExpensesAmt0223458
IRS990/PYTotalRevenueAmt0183453
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt017596
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/CurrentTaxYearAmt0234347
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0207481
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0377854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0278746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0224265
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01322693
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010724
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09846
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05214
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036375
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97320
IRS990ScheduleA/PublicSupportPY170Pct00.97860
IRS990ScheduleA/PublicSupportTotal170Amt01322693
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0234347
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0207481
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0377854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0278746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0224265
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01322693
IRS990ScheduleA/TotalSupportAmt01359068
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt057075
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02705
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt059780
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06988
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06988
IRS990ScheduleD/ExpensesSubtotalAmt0235574
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt083617
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt039601
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0123218
IRS990ScheduleD/NetUnrealizedGainsInvstAmt044902
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012653
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038628
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051281
IRS990ScheduleD/RevenueNotReportedAmt044902
IRS990ScheduleD/RevenueSubtotalAmt0253170
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0153345
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0690308
IRS990ScheduleD/TotalExpensesPerForm990Amt0235574
IRS990ScheduleD/TotalRevenuePerForm990Amt0253170
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0298072
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0235574
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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0915119
IRS990/TotalAssetsEOYAmt0977926
IRS990/TotalAssetsGrp/BOYAmt0915119
IRS990/TotalAssetsGrp/EOYAmt0977926
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0234347
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020373
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026030
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189171
IRS990/TotalFunctionalExpensesGrp/TotalAmt0235574
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03030
IRS990/TotalLiabilitiesEOYAmt03339
IRS990/TotalLiabilitiesGrp/BOYAmt03030
IRS990/TotalLiabilitiesGrp/EOYAmt03339

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