Promote and provide healthy access to activities, programs, services, and facilities directly benefiting the people of the greater yellowstone valley.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $155K a year · 15% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$960K
+49% vs prior year
Spent
$737K
To programs
89%
Net assets
$3.8M
By yearFY2020–FY2025
Revenue
$960K
FY2021▲ +49%
Tap a bar for its year
Revenue by fiscal year
FY2020$644K
FY2021$960K
FY2022$812K
FY2023$1.0M
FY2024$1.8M
FY2025$1.1M
Expenses
$737K
FY2021▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$725K
FY2021$737K
FY2022$791K
FY2023$879K
FY2024$1.1M
FY2025$1.2M
Net assets
$3.8M
FY2021▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.6M
FY2021$3.8M
FY2022$3.9M
FY2023$4.0M
FY2024$4.7M
FY2025$4.6M

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $654K Management & general 9% · $66K Fundraising 2% · $17K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Better Billings Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides healthy activities, programs, and services for the Greater Yellowstone Valley.

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Provided by the organization

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2 programs · $654K · in their own filed words · FY2020
01

Operation of the oasis water park, the purpose of which is to provide families with a safe, healthy, alternative where they can bond and develop relationships and community.

$614Kprogram expense
02

Offer area children tutoring services for the purpose of giving children an opportunity to thrive in school. Services are provided for a fee with scholarships available to those meeting financial criteria.

$41Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$1K
Grants paid · 5 grants · $42K · 2019–2023
Unitemized GrantFY2023$1,500
Unitemized GrantFY2022$11,182
Unitemized GrantFY2021$10,559
Unitemized GrantFY2020$8,445
Unitemized GrantFY2019$10,657

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$960K
Ln 12
Fees for servicesLn 2g$587K
Other incomeLn 4–11$186K
Gifts and grantsLn 1h$163K
Money outPt IX
$737K
Ln 25
Programscol B$654K
Managementcol C$66K
Fundraisingcol D$17K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$262K
Total assetsLn 16$4.9M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$163K
Fundraising eventsLn 1c$18K
Fees for servicesLn 2g$587K
Investment incomeLn 3$24K
Other incomeLn 4–11$186K
Gains on assetsLn 7$19K
Total revenueLn 12$960K
Assets in detailPt X, end of year
CashLn 1$243K
SavingsLn 2$19K
Cash and savings togetherLn 1–2$262K
InvestmentsLn 11–13$223K
Land, buildings, equipmentLn 10c$4.3M
Other assetsLn 15$0
Total assetsLn 16$4.9M
LiabilitiesLn 26$1.1M
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 591
VolunteersI 635
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$216K$262K
InvestmentsLn 11–13$166K$223K
Land, buildings, equipmentLn 10c$4.2M$4.3M
Total assetsLn 16$4.7M$4.9M
LiabilitiesLn 26$1.2M$1.1M
Net assetsLn 32$3.6M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$8K$8K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$312K$289K$18K$5K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$35K$32K$2K$702
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$14K$12K$2K
Office expensesLn 13$8K$8K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$69K$69K
TravelLn 17$36$36
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$20K$20K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$114K$114K
InsuranceLn 23$43K$41K$2K
Other expenses (24a–d)Ln 24$76K$56K$16K$4K
All other expensesLn 24e$24K$13K$7K$4K
Total functional expensesLn 25$737K$654K$66K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$1.2M−$115K$4.6M 990 PDF
FY2024 $1.8M$1.1M$717K$4.7M 990 PDF
FY2023 $1.0M$879K$167K$4.0M 990 PDF
FY2022 $812K$791K$21K$3.9M 990 PDF
FY2021 Viewing $960K$737K$223K$3.8M 990 PDF
FY2020 $644K$725K−$81K$3.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $959,805 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $150,224$163,479
I-9 Program service revenuePrior year $400,582$586,594
I-10 Investment incomePrior year −$8,603$23,843
I-11 Other revenuePrior year $101,428$185,889
I-12 Total revenuePrior year $643,631$959,805
I-13 Grants and similar amounts paidPrior year $10,657$8,445
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $373,624$347,140
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $340,528$381,711
I-18 Total expensesPrior year $724,809$737,296
I-19 Revenue less expensesPrior year −$81,178$222,509
Part VI · Governance 9 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $959,805 across 10 lines filed
Lines not itemized here account for $128,460 of total revenue; see the IRS return.
VIII-1c Fundraising events$17,805
VIII-1f All other contributions, gifts and grants$145,674
VIII-1h Total contributions, gifts and grants$163,479
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $586,594$586,594
VIII-3 Investment incomeRelated to mission $5,257$5,257
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $18,586$18,586
VIII-8 Net income from fundraising eventsExcluded from tax $57,429$57,429
VIII-12 Total revenueRelated to mission $610,437 · Excluded from tax $185,889$959,805
Part IX · Statement of functional expenses $737,296 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $8,445$8,445
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $288,556 · Management $18,244 · Fundraising $5,212$312,012
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $32,318 · Management $2,108 · Fundraising $702$35,128
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $13,118$13,118
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $11,718 · Fundraising $2,242$13,960
IX-13 Office expensesManagement $8,128$8,128
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $69,369$69,369
IX-17 TravelManagement $36$36
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $20,099$20,099
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $113,583$113,583
IX-23 InsurancePrograms $41,354 · Management $1,922$43,276
IX-24 Other expenses (24a–d)Programs $56,286 · Management $15,564 · Fundraising $4,395$76,245
IX-24e All other expensesPrograms $12,552 · Management $6,942 · Fundraising $4,403$23,897
IX-25 Total functional expensesPrograms $654,280 · Management $66,062 · Fundraising $16,954$737,296
Part X · Balance sheet $4,949,286 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $167,803$242,838
X-2 Savings and temporary cash investmentsStart of year $48,576$19,474
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $6,821$14,176
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $26,639$24,456
X-10c Land, buildings and equipment, netStart of year $4,220,554$4,331,568
X-11 Publicly traded securitiesStart of year $166,280$222,896
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $97,113$93,878
X-15 Other assets$0
X-16 Total assetsStart of year $4,733,786$4,949,286
X-17 Accounts payable and accrued expensesStart of year $17,314$24,478
X-25 Other liabilitiesStart of year $47,597$37,481
X-26 Total liabilitiesStart of year $1,156,753$1,115,468
X-27 Net assets without donor restrictionsStart of year $3,552,119$3,808,904
X-28 Net assets with donor restrictionsStart of year $24,914$24,914
X-32 Total net assets or fund balancesStart of year $3,577,033$3,833,818
X-33 Total liabilities and net assetsStart of year $4,733,786$4,949,286
Part XI · Reconciliation of net assets $3,833,818 net assets at year end
XI-1 Total revenue$959,805
XI-2 Total expenses$737,296
XI-3 Revenue less expenses$222,509
XI-4 Net assets at start of year$3,577,033
XI-5 Net unrealized gains (losses) on investments$34,276
XI-10 Net assets at end of year$3,833,818

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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