Yellowstone Casa INC

Tax-deductible

Billings, MT501(c)(3)Crime & LegalEIN 48-1301287Revenue $930K in FY2025

On file with the IRSyellowstonecasa.org550 N 31st St Ste 240, 59101-1123 · Billings, MTTax-exempt since Mar 2003Publicly supported charity — 170(b)(1)(A)(vi)

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Yellowstone Casa mission is to advocate for a safe and permanent home for abused and neglected children in the Yellowstone county. Our mission is to provide a highly trained volunteer advocate for every abused and neglected child in the Yellowstone county court and foster care system.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 204 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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 5
filings with a surplus
Average surplus $72K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$86K
to officers and key staff · 10% of spending
Top officer’s pay higher than 66% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $42K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$555K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$930K
+20% vs prior year
Spent
$863K
To programs
77%
Net assets
$753K
By yearFY2021–FY2025
Revenue
$930K
FY2025▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2021$846K
FY2022$738K
FY2023$842K
FY2024$773K
FY2025$930K
Expenses
$863K
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2021$657K
FY2022$711K
FY2023$756K
FY2024$784K
FY2025$863K
Net assets
$753K
FY2025▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2021$543K
FY2022$570K
FY2023$663K
FY2024$670K
FY2025$753K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2003.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $668K Management & general 14% · $120K Fundraising 9% · $75K

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

12 people listed on the 990; $86K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$85,536Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Drew Macleod’s $86K as Executive Director is at the 66th percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Drew Macleod$85,536$80,461$77,683$73,366$70,389

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Advocates for abused and neglected children in Yellowstone County to ensure safe, permanent homes.

Questions for Yellowstone Casa INC

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Provided by the organization

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1 program · $668K · in their own filed words · FY2024
01

Yellowstone casa is a donor funded non-profit organization whose work is accomplished entirely through volunteers. Per national casa standards, yellowstone casa volunteers receive an initial 30 hours of training.

$668Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$42K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$930K
Ln 12
Gifts and grantsLn 1h$916K
Investment incomeLn 3$11K
Other incomeLn 4–11$3K
Money outPt IX
$863K
Ln 25
Programscol B$668K
Managementcol C$120K
Fundraisingcol D$75K
Owns and owesPt X
$753K
net assets · Ln 32
Cash and savingsLn 1–2$459K
Total assetsLn 16$1.3M
LiabilitiesLn 26$555K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$916K
Government grantsLn 1e$507K
Noncash giftsLn 1g$1K
Investment incomeLn 3$11K
Other incomeLn 4–11$3K
Gains on assetsLn 7−$2K
Total revenueLn 12$930K
Assets in detailPt X, end of year
CashLn 1$182K
SavingsLn 2$277K
Cash and savings togetherLn 1–2$459K
InvestmentsLn 11–13$260K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$507K
Total assetsLn 16$1.3M
LiabilitiesLn 26$555K
Net assetsLn 32$753K
OperationsPt I, VI
EmployeesI 513
VolunteersI 6204
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$345K$459K
InvestmentsLn 11–13$236K$260K
Land, buildings, equipmentLn 10c$3K$0
Total assetsLn 16$708K$1.3M
LiabilitiesLn 26$38K$555K
Net assetsLn 32$670K$753K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$512K$383K$75K$54K
Other employee benefitsLn 9$64K$49K$8K$7K
Payroll taxesLn 10$45K$34K$6K$5K
Accounting feesLn 11c$18K$7K$11K
Other fees for servicesLn 11g$10K$7K$3K$1K
Advertising and promotionLn 12$53K$52K$749$840
Office expensesLn 13$27K$21K$3K$3K
OccupancyLn 16$62K$53K$9K$14
Conferences, conventions and meetingsLn 19$3K$3K$163$238
Depreciation, depletion and amortizationLn 22$766$612$77$77
InsuranceLn 23$7K$6K$740$740
Other expenses (24a–d)Ln 24$46K$41K$3K$2K
All other expensesLn 24e$15K$12K$1K$940
Total functional expensesLn 25$863K$668K$120K$75K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $930K$863K$66K$753K 990 PDF
FY2024 $773K$784K−$11K$670K 990 PDF
FY2023 $842K$756K$86K$663K 990 PDF
FY2022 $738K$711K$28K$570K 990 PDF
FY2021 $846K$657K$189K$543K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $929,682 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $759,295$916,317
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $12,132$10,792
I-11 Other revenuePrior year $1,632$2,573
I-12 Total revenuePrior year $773,059$929,682
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $551,057$620,748
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $232,733$242,709
I-18 Total expensesPrior year $783,790$863,457
I-19 Revenue less expensesPrior year −$10,731$66,225
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $929,682 across 8 lines filed
VIII-1e Government grants$506,937
VIII-1f All other contributions, gifts and grants$409,380
VIII-1g Noncash contributions (included above)$1,369
VIII-1h Total contributions, gifts and grants$916,317
VIII-3 Investment incomeRelated to mission $13,049$13,049
VIII-7 Net gain or loss on sales of assetsRelated to mission −$2,257−$2,257
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,573$2,573
VIII-12 Total revenueRelated to mission $13,365 · Unrelated business $0 · Excluded from tax $0$929,682
Part IX · Statement of functional expenses $863,457 across 13 lines filed
IX-7 Other salaries and wagesPrograms $382,869 · Management $75,419 · Fundraising $53,972$512,260
IX-9 Other employee benefitsPrograms $48,982 · Management $8,016 · Fundraising $6,600$63,598
IX-10 Payroll taxesPrograms $33,957 · Management $6,046 · Fundraising $4,887$44,890
IX-11c Accounting feesPrograms $7,068 · Management $11,000$18,068
IX-11g Other fees for servicesPrograms $6,552 · Management $2,531 · Fundraising $1,296$10,379
IX-12 Advertising and promotionPrograms $51,597 · Management $749 · Fundraising $840$53,186
IX-13 Office expensesPrograms $21,118 · Management $2,645 · Fundraising $3,149$26,912
IX-16 OccupancyPrograms $53,459 · Management $9,011 · Fundraising $14$62,484
IX-19 Conferences, conventions and meetingsPrograms $2,557 · Management $163 · Fundraising $238$2,958
IX-22 Depreciation, depletion and amortizationPrograms $612 · Management $77 · Fundraising $77$766
IX-23 InsurancePrograms $5,922 · Management $740 · Fundraising $740$7,402
IX-24 Other expenses (24a–d)Programs $40,968 · Management $2,547 · Fundraising $2,464$45,979
IX-24e All other expensesPrograms $12,410 · Management $1,225 · Fundraising $940$14,575
IX-25 Total functional expensesPrograms $668,071 · Management $120,169 · Fundraising $75,217$863,457
Part X · Balance sheet $1,308,847 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $94,116$181,575
X-2 Savings and temporary cash investmentsStart of year $251,264$276,992
X-3 Pledges and grants receivableStart of year $114,570$73,364
X-9 Prepaid expenses and deferred chargesStart of year $5,837$10,470
X-10c Land, buildings and equipment, netStart of year $3,098$0
X-11 Publicly traded securitiesStart of year $236,389$259,867
X-15 Other assetsStart of year $2,500$506,579
X-16 Total assetsStart of year $707,774$1,308,847
X-17 Accounts payable and accrued expensesStart of year $38,237$47,591
X-25 Other liabilitiesStart of year $0$507,865
X-26 Total liabilitiesStart of year $38,237$555,456
X-27 Net assets without donor restrictionsStart of year $603,991$615,953
X-28 Net assets with donor restrictionsStart of year $65,546$137,438
X-32 Total net assets or fund balancesStart of year $669,537$753,391
X-33 Total liabilities and net assetsStart of year $707,774$1,308,847
Part XI · Reconciliation of net assets $753,391 net assets at year end
XI-1 Total revenue$929,682
XI-2 Total expenses$863,457
XI-3 Revenue less expenses$66,225
XI-4 Net assets at start of year$669,537
XI-5 Net unrealized gains (losses) on investments$17,629
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$753,391

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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