Yellowstone Boys & Girls Ranch

Nonprofit profile at a glance

EIN
810262019
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Billings, MT, USA
Phone
4066552100
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Official website

Reported finances

Revenue
$77,339,868
Expenses
$44,427,114
Assets
$53,046,308
Liabilities
$4,440,597

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • MICHAEL CHAVERS (CEO)

Highest reported compensation

  • MICHAEL CHAVERS (CEO): $308,037 total reported compensation
  • MICHAEL CHANDLER (CFO): $166,964 total reported compensation
  • TYSON SCHUMACHER (CIO): $162,625 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Caring people, preparing youth for life.

What it reported doing in 2024

Residential services: yellowstone boys and girls ranch, inc. (ybgr) provides quality education and treatment services, which promote the emotional, behavioral, spiritual, and physical development of children, adolescents and their families. Ybgr has been serving youth and families since 1957 and is an accredited, private, not-for-profit multi-service organization providing mental health programs and services to emotionally disturbed youth and their families. Ybgr is a non-profit, fully accredited, comprehensive mental health service organization providing psychiatric residential treatment for emotionally disturbed youth. Ybgr youth may access a variety of services including individual cognitive-behavioral, family, recreation, and equine therapies. Special education programming is offered through our on-campus educational facility, yellowstone academy. Youth also have the opportunity to be involved in a number of additional programs including chemical dependency, transitional services, competitive athletics, outdoor recreation, and spiritual care.the psychiatric residential treatment center is located on a 400-acre campus, west of billings, mt and serves boys age 8-18, and girls 12-18. Youth are housed in one of our twelve residential lodges and are supervised by a 24 hour a day residential staff trained in therapeutic crisis intervention.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 89% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 75
  • Accountability: 95
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47%; rating input score 47
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: $55.65 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 40th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 42.6%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 47% of revenue deployed · 80.7% of spending went to programs
  • Governance: 11 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $35.8M in reported program spending
  • Leadership: top reported pay $308K · 14 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $627K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.