Yellowstone Club Community Foundation

Nonprofit profile at a glance

EIN
271974255
IRS 990 coverage
2011–2023
Forms available
Form 990 2023, Form 990-N 2009
Location
Bozeman, MT, USA
Phone
4065807242
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$8,786,012
Expenses
$5,061,663
Assets
$18,635,484
Liabilities
$137,790

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Sam Byrne (President)
  • Loren Bough (Vice President)

Highest reported compensation

  • Ciara Wolfe (VPPPHILANTHROPY): $285,986 total reported compensation
  • KATHERINE SCHWARTZ (EX. DIRECTOR EMERITUS): $43,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The yellowstone club community foundation provides resources to qualified nonprofit organizations in the greater big sky and gallatin valley area that promote community service, education, and conservation.

What it reported doing in 2023

During the year, the yellowstone club community foundation made 65 grants to 53 charitable organizations in the greater big sky and gallatin valley area for programs and facilities that serve the surrounding community.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 45% for direct work, and 55% for grants.
  • 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 75
  • Accountability: 95
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.3%; rating input score 56
  • Program expense ratio: 90.7%; rating input score 91
  • Fundraising efficiency: $24.73 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 90.2%; rating input score 90; 26th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 42.4%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 3.68; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 19% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 22.1% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 23.7% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 56.3% of revenue deployed · 90.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.6M in reported program spending
  • Leadership: top reported pay $286K · 13 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 44 filed money-flow records
  • Related organizations: 43 filed related-organization links
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.