Yellowstone Park Foundation

Nonprofit profile at a glance

EIN
830311166
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Bozeman, MT, USA
Phone
4065866303
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Federated Giving Programs

Official website

Reported finances

Revenue
$8,997,362
Expenses
$9,155,379
Assets
$10,072,748
Liabilities
$351,297

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • KAREN KRESS (PRESIDENT)

Highest reported compensation

  • KAREN KRESS (PRESIDENT): $200,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79%; rating input score 79
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: $7.9 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 70th 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; 65th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.8%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 34% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -4.9% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 79% of revenue deployed · 77.6% of spending went to programs
  • Governance: 18 of 18 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $7.1M in reported program spending
  • Leadership: top reported pay $200K · 18 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $0 reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.