Nonprofit · EIN 81-0262019
YELLOWSTONE BOYS & GIRLS RANCH
Also known as YELLOWSTONE TREATMENT CENTERS
Tax-exempt · BILLINGS, MT 59106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $77,339,868 | $44,427,114 | $32,912,754 | $53,046,308 | $4,440,597 | $48,605,711 |
| June 30, 2024 | 990 | $28,891,804 | $26,621,085 | $2,270,719 | $17,496,317 | $2,092,340 | $15,403,977 |
| June 30, 2023 | 990 | $23,236,068 | $23,841,818 | -$605,750 | $14,950,640 | $1,994,534 | $12,956,106 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $40,122,965
- of which government grants
- $1,294,071
- Program service revenue
- $32,662,110
- Investment income
- $1,008,727
- Net rental income
- -$255,422
- Net gain from sales of assets
- $422,671
- Other revenue
- $3,546,066
Expenses
- Grants and similar amounts paid
- $4,009,512
- Compensation of officers, directors and key employees
- $487,922
- Other salaries and wages
- $23,072,442
- Salaries, compensation and benefits (total)
- $28,149,654
- Professional fundraising fees
- $0
- Legal fees
- $21,917
- Accounting fees
- $58,495
- Occupancy
- $1,245,613
- Travel
- $380,050
- Depreciation
- $712,370
- Program services (functional)
- $35,838,363
- Management and general (functional)
- $7,867,714
- Fundraising (functional)
- $721,037
Balance sheet and other
- Total assets, start of year
- $17,496,317
- Total assets, end of year
- $53,046,308
- Total liabilities, end of year
- $4,440,597
- Net assets, end of year
- $48,605,711
- Land, buildings and equipment
- $25,557,370
- Publicly traded securities
- $15,696,808
- Net assets without donor restrictions
- $48,605,711
- Gross receipts
- $78,081,363
- Employees
- 738
- Volunteers
- 250
- Year formed
- 1957
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL CHAVERS | CEO Trustee or director, Officer | 40 | $295,596 | $12,441 |
| MICHAEL CHANDLER | CFO Officer | 40 | $144,195 | $22,769 |
| TYSON SCHUMACHER | CIO Officer | 40 | $141,174 | $21,451 |
| TERRY MOORE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MICHAEL MONSON | CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| KATHY OLSON | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| DR BOB WILMOUTH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MIKE VONDRA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| WILLY JOHNSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JANE GILLETTE | VICE CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| BRYANT JOHNSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JAMES PETROVICH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BRENDAN BEATTY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DENNIS SULSER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL CHAVERS | CEO Officer | 40 | $263,115 | $6,060 |
| MICHAEL CHANDLER | CFO Officer | 40 | $141,433 | $16,895 |
| TYSON SCHUMACHER | CIO Officer | 40 | $135,571 | $19,283 |
| TERRY MOORE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MICHAEL MONSON | CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| KATHY OLSON | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| DR BOB WILMOUTH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MIKE VONDRA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| WILLY JOHNSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JANE GILLETTE | VICE CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| BRYANT JOHNSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JAMES PETROVICH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| BRENDAN BEATTY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL CHAVERS | CEO Officer | 40 | $259,404 | $3,880 |
| MICHAEL CHANDLER | CFO Officer | 40 | $134,461 | $21,564 |
| TYSON SCHUMACHER | CIO Officer | 40 | $134,421 | $16,476 |
| TERRY MOORE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MICHAEL MONSON | CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| KATHY OLSON | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| RUSS FAGG | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DR BOB WILLMOUTH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MIKE VONDRA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| LESLIE SCHARFE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DREW MACLEOD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| WILLY JOHNSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JANE GILLETTE | VICE CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT MICKELSEN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1732 S 72ND ST W, BILLINGS, MT 59106-3538
- Principal officer (990 for 2024)
- MICHAEL CHANDLER, 1732 S 72ND ST W, BILLINGS, MT 59106
- Signed the 990
- MICHAEL CHANDLER, CFO
- Phone
- (406) 655-2100
- Website
- WWW.YBGR.ORG
- Return prepared by
- PINION LLC
Mission
CARING PEOPLE, PREPARING YOUTH FOR LIFE.
Program accomplishments
- 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.Expenses $17,892,081 · revenue $19,786,066
- COMMUNITY-BASED SERVICES: YBGR OFFERS MULTIPLE COMMUNITY BASED SERVICES (CBS). CBS IS A LICENSED AND ACCREDITED MENTAL HEALTH CENTER PROVIDING MULTIPLE SERVICES THAT EXPAND YBGR'S CONTINUUM OF CARE INTO COMMUNITIES. THE CBS PROGRAMS FOCUS ON PREVENTION AND WORK WITH CHILDREN AND FAMILIES TO PROVIDE SUPPORT AND TREATMENT. CBS SERVES OVER 600 CHILDREN EACH DAY IN PROGRAMS THAT INCLUDE THERAPEUTIC FOSTER CARE, YOUTH CASE MANAGEMENT, COMPREHENSIVE SCHOOL AND COMMUNITY TREATMENT, THERAPEUTIC FAMILY LIVING, AND COMMUNITY HOMES. THE CBS TEAM MEMBERS WORK CLOSELY WITH AT-RISK YOUTH AND FAMILIES TO PROVIDE MENTAL HEALTH SERVICES IN A SUPPORTIVE AND STRUCTURED ENVIRONMENT.Expenses $13,936,770 · revenue $16,344,257
- DONATION OF PROPERTY TO YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATIONExpenses $4,009,512 · grants $4,009,512
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0262019
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1957
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F330)
- Assets (IRS master file)
- $53,046,308
- Income (IRS master file)
- $78,081,363
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $77,339,868 | $44,427,114 | $53,046,308 | IRS |
| 990 | June 2024 | $28,891,804 | $26,621,085 | $17,496,317 | IRS |
| 990 | June 2023 | $23,236,068 | $23,841,818 | $14,950,640 | XML |
| 990 | June 2022 | $21,158,847 | $20,380,950 | $15,294,186 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0262019).
Questions about YELLOWSTONE BOYS & GIRLS RANCH
- What is the EIN of YELLOWSTONE BOYS & GIRLS RANCH?
- The employer identification number (EIN) of YELLOWSTONE BOYS & GIRLS RANCH is 81-0262019.
- Is YELLOWSTONE BOYS & GIRLS RANCH tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1957.
- Are donations to YELLOWSTONE BOYS & GIRLS RANCH tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YELLOWSTONE BOYS & GIRLS RANCH file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of YELLOWSTONE BOYS & GIRLS RANCH due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did YELLOWSTONE BOYS & GIRLS RANCH last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of YELLOWSTONE BOYS & GIRLS RANCH?
- The 990 for the year ended June 30, 2025 names MICHAEL CHANDLER.
- Who are the officers and directors of YELLOWSTONE BOYS & GIRLS RANCH?
- The 990 for the year ended June 30, 2025 lists 14 people; 3 received compensation from the organization, the highest $295,596 (MICHAEL CHAVERS, CEO).
- How much revenue does YELLOWSTONE BOYS & GIRLS RANCH have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $77,339,868, expenses of $44,427,114 and total assets of $53,046,308 at year end.
Other nonprofits in BILLINGS
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- NEW DAY INC EIN 81-0488326 · last filed 990 for 2024
- VETERANS NAVIGATION NETWORK INC EIN 84-3207666 · last filed 990 for 2025
- GRATITUDE IN ACTION FOUNDATION EIN 83-1955260 · last filed 990 for 2024
- FAMILY PROMISE OF YELLOWSTONE VALLEY EIN 20-0323622 · last filed 990 for 2024
- HOPE OF AFRICA INC EIN 80-0861850 · last filed 990 for 2025
- CHINOOK HORSES EIN 81-2295286 · last filed 990 for 2025
- NAMI-BILLINGS EIN 81-0507324 · last filed 990 for 2025
All nonprofits in BILLINGS · Montana · Mental health and crisis intervention