Yellowstone Country Club

Nonprofit profile at a glance

EIN
810228559
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Billings, MT, USA
Phone
4066561701
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,317,781
Expenses
$1,465,331
Assets
$17,037,083
Liabilities
$11,697,997

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • JEFFREY MRACHEK (President)
  • CLIFF OPPEGAARD (Vice President)
  • JEFFREY HUNTER (CEO)

People named in this filing

  • JEFFREY MRACHEK (President)
  • CLIFF OPPEGAARD (Vice President)
  • JUSTIN MOSER (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a superior membership experience for all member classes by managing and maintaining the club assets with the highest level of care and safety

What it reported doing in 2025

To provide a superior membership experience to all member classes through timely and thorough maintenance of club assets.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 74.3%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 27th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 11.63; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.69; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.1% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 74.3% of spending went to programs
  • Governance: 13 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $6.2M in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.