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CHARITY REVIEW
Issued: August 2026 Expires: August 2028

Yellowstone Boys and Girls Ranch Foundation

Standards Not Met
Standards Not Met
8 9
(406) 656-8772
2050 Overland Avenue
Billings, MT, 59102
https://yellowstonefoundation.org
📄 Full Report 🖨️ Print 📋 BBB Charity Standards

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Yellowstone Boys and Girls Ranch Foundation does not meet the following 2 Standards for Charity Accountability:

Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.

Yellowstone Foundation does not meet this Standard because:

  • According to its audited financial statements - consolidated - for the year ended June 30, 2025, the organization spent $4,482,836 or 47% of its total expenses on programs.

Standard 9 (Fund Raising Expense Ratio)
Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

Yellowstone Foundation does not meet this Standard because:

  • According to its audited financial statements - consolidated - for the year ended June 30, 2025, the organization's fundraising costs were 42% ($3,182,644) of related contributions, which totaled $7,596,970.

Yellowstone Boys and Girls Ranch Foundation meets the remaining 18 Standards for Charity Accountability.

Stated Purpose:
"to support, promote, advance, and enable charitable, religious, and educational programs benefiting youth and adults with special needs."

Year, State Incorporated:
1984, MT

Yellowstone Boys and Girls Ranch Foundation (Yellowstone Foundation) reports that it supports treatment and education of emotionally disturbed and special education youth through residential psychiatric treatment, special education day school, school-based therapy, family therapy and support, group homes, and therapeutic foster care. The organization states that it provides funds towards the operation of the ranch, which annually serves more than 650 youths and adults, providing mental health care and educational services. Funds also support building remodeling, repairs, scholarships, miscellaneous needs of children, curriculum support, and spiritual life programs.

For the year ended June 30, 2025, Yellowstone Boys and Girls Ranch Foundation's program expenses were:

Program services $4,482,836
Total Program Expenses $4,482,836

Chief Executive
James W. Patton, President and Chief Executive Officer

Compensation*
$250,000

Chair of the Board
Stella Ziegler

Chair's Profession / Business Affiliation
Retired, Owner, Stella's Kitchen and Bakery

Board Size
7

Paid Staff Size
20

*2025 compensation, as reported by the organization, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Note: In 2024, William Hritsco served as the organization's President, receiving $245,487 in compensation.

Method(s) Used:
Direct mail appeals, Invitations to fund raising events, Radio, Grant proposals, Internet, Planned giving arrangements

Fundraising costs were 42% of related contributions. (Related contributions, which totaled $7,596,970, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Yellowstone Boys and Girls Ranch Foundation's audited financial statements - consolidated for the year ended June 30, 2025.

Source of Funds
Investment income, net $15,573,427
Contributions $5,261,666
In-kind contributions $2,335,304
Interest and other income $1,062,765
Total Income $24,233,162

Programs: 47% Fundraising: 33% Administrative: 20%

Total Income $24,233,162
Total expenses: $9,575,725
  Program expenses $4,482,836
  Fundraising expenses $3,182,644
  Administrative expenses $1,910,245
  Other expenses $0
Income in Excess of Expenses $14,657,437
Beginning Net Assets $121,558,728
Other Changes In Net Assets $-1,653,765
Ending Net Assets $134,562,400
Total Liabilities $39,894,567
Total Assets $174,456,967

Note 1: As noted in the above financial section, "other changes in net assets" refers to a change in value of split interest agreements.

Note 2: According to Yellowstone Foundation's audited financial statements - consolidated - for the year ended June 30, 2025, the organization received $2,335,304 in donated property and real estate.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance