Civic Intelligence

North Yellowstone Education Foundation

EIN 82-3070065 • 501(c)3 • Gardiner, MT

Profile

Provide support for educational purposes.

PO Box 166Gardiner, MT 59030

n/A

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

81st percentile

23%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

41st percentile

2.8%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,599,137

Up $549,704 (+52%) from 2022

Liabilities

Down

$3,565

Down $85,289 (-96%) from 2022

Net Assets

Up

$1,595,572

Up $634,993 (+66%) from 2022

Revenue

Up

$656,414

Up $35,634 (+5.7%) from 2022

Expenses

Down

$235,261

Down $39,086 (-14%) from 2022

Net Income

Up

$421,153

Up $74,720 (+22%) from 2022

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2018: $76,622Net Assets 2018: $76,6222018Assets 2019: $79,764Net Assets 2019: $79,7642019Assets 2021: $952,490Liabilities 2021: $338,344Net Assets 2021: $614,1462021Assets 2022: $1,049,433Liabilities 2022: $88,854Net Assets 2022: $960,5792022Assets 2024: $1,599,137Liabilities 2024: $3,565Net Assets 2024: $1,595,5722024

Highlighted filing

2024

Assets$1,599,137
Liabilities$3,565
Net Assets$1,595,572

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2018: $110,537Expenses 2018: $34,115Net Income 2018: $76,4222018Revenue 2019: $124,720Expenses 2019: $45,275Net Income 2019: $79,4452019Revenue 2021: $615,823Expenses 2021: $293,421Net Income 2021: $322,4022021Revenue 2022: $620,780Expenses 2022: $274,347Net Income 2022: $346,4332022Revenue 2024: $656,414Expenses 2024: $235,261Net Income 2024: $421,1532024

Highlighted filing

2024

Revenue$656,414
Expenses$235,261
Net Income$421,153

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$656,414
Mission and Program Overview

Mission

To work with the community to build sustainable support and enhance innovative educational opportunities for students, teachers and community members in partnership with Gardiner Public Schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$875,968-
Land, Buildings, and Equipment, Net$714,876$692,246▼ $22,630
Cash and Non-Interest-Bearing Accounts$475,368$30,922▼ $444,446
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$1,190,244$1,599,137▲ $408,893
Other Assets Total-$1-
Liabilities
Other Liabilities$1,750$2,950▲ $1,200
Accounts Payable and Accrued Expenses$14,075$615▼ $13,460
Total Liabilities$15,825$3,565▼ $12,260
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,136,273$1,470,666▲ $334,393
Net Assets With Donor Restrictions$38,146$124,906▲ $86,760
Total Net Assets Fund Balance$1,174,419$1,595,572▲ $421,153
Total Liabilities and Net Assets / Fund Balance$1,190,244$1,599,137▲ $408,893

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$596,396$82,481$678,877
Land$95,850-$95,850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura ChastainExecutive DirectorFT$75,000$75,000

Board Members and Trustees

NameTitle
Jessica WarrenChair
Erin StahlerDirector
Miriam WatsonDirector
Laura WhiteSchool Brd Rep
Maria Koppelberger-RogersSecretary
Kaitlin PersonStudent Rep.
Willa FoutsTeacher Rep
Lloyd KruegerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$614,366
Program Service Revenue
$26,081
Investment Income
$15,967
Other Revenue
$0
All Other Contributions
$614,366
Change in Net Assets
$421,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,656
Grants and Similar Amounts Paid$77,015
Salaries, Compensation, and Employee Benefits$64,590
Total Fundraising Expense$25,077
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$77,015--$77,015
Current Officers, Directors, Trustees, and Key Employees$30,000$15,000$15,000$60,000
Occupancy$50,286$100-$50,386
Depreciation Depletion$22,630--$22,630
Fees for Services Other$2,266$2,536$4,533$9,335
Payroll Taxes$2,295$1,148$1,147$4,590
Information Technology-$2,501$397$2,898
Office Expenses$409$1,179$1,071$2,659
Other Expenses--$2,221$2,221
Insurance-$1,568-$1,568
Fees for Services Accounting-$1,050-$1,050
Advertising--$708$708
Fees for Services Legal$176--$176
Conferences and Meetings-$25-$25
Total Functional Expenses$185,077$25,107$25,077$235,261
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gardiner Public SchoolsGardiner, MTSchool DistrictSupport education.$50,340
Rural ResilienceLivingston, MT501c3Mental Health$20,000
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
Security deposits$2,950
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 executive director reviews the 990 and then passes it on to the Board for review. The CPA answers any questions about the 990 before it is submitted to the IRS.

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

An interested person must disclose the existence of a financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board-delegated powers who are considering the proposed transacton or arrangement.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
North Yellowstone Education Foundation
EIN
82-3070065
Phone
9286790204
Address
PO Box 166, Gardiner, MT 59030

Signing Officer

Name
Laura Chastain
Title
Current Director
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Chastain
Formed
2017
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
12

Preparer

Firm
Rosie Barndt CPA Pc
Address
3382 MONIDA STREET, BOZEMAN, MT 59718
Preparer
Rosie Barndt CPA PC
Phone
4062090411
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IRS990/Desc0Teacher HousingIn 2024, we remodeled the attic apartment in collaboration with our community. We received donations from Community Closet, Livingston Ace Hardware, Livingston Flooring, and Hepburn Electric. NYEF Board, First Interstate Bank and many other community members assisted with the demolition. The Honor Society students help paint the apartment. In May, we welcomed Ryan Perkins, Gardiner Schools new Special Education teacher.We received a $28,000 grant from the Park County Community Foundation for our next housing project.In July, with the help of one of our major donors, we acquired another teacher house with a two-bedroom and studio unit.At the beginning of the 2024 school year, we could house a student teacher for Gardiner at no cost to her.In November, we began renovations on the studio apartment to convert to a one-bedroom unit. In December, we began conversations with the school about moving forward with a lease of their property to add additional teacher housing units.Five Gardiner School employees continue to live in our subsidized housing.Connect! Grants2023-2024 school year: 20 Connect! Grant Applications received.For the 2023-2024 school year, we funded fourteen applications totaling $57,014.Four additional applications were carried into the fall of 2024.Mental HealthWe received a Connect! Grant application for Rural Resilience for $10,000. The board approved $20,000, which Rural Resilience was able to match with a grant from AMB West Philanthropies.Year-End Donation Drive Cafetorium Project - Stage Lighting and Sound SystemIn August, NYEF was made aware that the sound system was not working properly. We also found out about a new grant opportunity with Park County Community Foundation Art Council.NYEF collaborated with EPAC and the Gardiner Bruin Booster Club and we submitted a grant application to PCCF Art Council.In December, NYEF was notified that we received $50,000 from Park County Community Foundation Art Council. EPAC and Gardiner Bruins Booster Club each committed $2,000 towards the project.Our year end campaign raised an additional $14,773.The project will occur during the 2025 Spring break.FundingNYEF received grant awards from the Park County Community Foundation, Greater Gallatin United Way, George L. Ohrstrom Jr. Foundation, Gardiner Resort Area District, First Interstate Bank, Northwestern Energy, Whole Kids, Kars4Kids, plus private foundations and amazing local donors.
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IRS990/OtherExpensesGrp/TotalAmt02221
IRS990/OtherLiabilitiesGrp/BOYAmt01750
IRS990/OtherLiabilitiesGrp/EOYAmt02950
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01147
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01148
IRS990/PayrollTaxesGrp/ProgramServicesAmt02295
IRS990/PayrollTaxesGrp/TotalAmt04590
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Laura Chastain
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0Rental income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026081
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026081
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0360739
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt029778
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt075469
IRS990/PYOtherRevenueAmt0100
IRS990/PYProgramServiceRevenueAmt022838
IRS990/PYRevenuesLessExpensesAmt0213840
IRS990/PYSalariesCompEmpBnftPaidAmt064590
IRS990/PYTotalExpensesAmt0169837
IRS990/PYTotalRevenueAmt0383677
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0421153
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt026081
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0875968
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0614366
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0360739
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0602502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0600021
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0207803
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02385431
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015967
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt019990
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.54240
IRS990ScheduleA/PublicSupportPY170Pct00.50020
IRS990ScheduleA/PublicSupportTotal170Amt01304755
IRS990ScheduleA/SubstantialContributorsTotAmt01080676
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0614366
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0360739
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0602502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0600021
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0207803
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02385431
IRS990ScheduleA/TotalSupportAmt02405421
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/BookValueAmt0596396
IRS990ScheduleD/BuildingsGrp/DepreciationAmt082481
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0678877
IRS990ScheduleD/LandGrp/BookValueAmt095850
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt095850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Security deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0692246
IRS990ScheduleD/TotalLiabilityAmt02950
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt050340
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0School District
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501c3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Support education.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Mental Health
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Gardiner Public Schools
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Rural Resilience
IRS990ScheduleI/RecipientTable/RecipientEIN0816000693
IRS990ScheduleI/RecipientTable/RecipientEIN1862793822
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0510 Stone Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1103 1/2 S Main Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Gardiner
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Livingston
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059030
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd159047
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Foundation works closely with the grantees to monitor use of the grants. Final reports and receipts are required of all grantees.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The executive director reviews the 990 and then passes it on to the Board for review. The CPA answers any questions about the 990 before it is submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1An interested person must disclose the existence of a financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board-delegated powers who are considering the proposed transacton or arrangement.
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 12c
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/TotalAssetsBOYAmt01190244
IRS990/TotalAssetsEOYAmt01599137
IRS990/TotalAssetsGrp/BOYAmt01190244
IRS990/TotalAssetsGrp/EOYAmt01599137
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0614366

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