YELLOWSTONE THEOLOGICAL INSTITUTE Charity Report

Public IRS 990 nonprofit record

YELLOWSTONE THEOLOGICAL INSTITUTE

EIN 46-1549605 · Christianity (X20)

What they do

THE MISSION of YELLOWSTONE THEOLOGICAL INSTITUTE (YTI) is to PROVIDE LEADERSHIP, TRAINING, and RESOURCES for THE MISSIONAL RE-IMAGINING of CHRISTIAN WITNESS IN THE NORTHWEST and BEYOND. WE ACCOMPLISH THIS BY OFFERING A MASTER of ARTS DEGREE WITH SEVERAL DIFFERENT EMPHASES, OTHER EDUCATIONAL PROGRAMS, SERVICES, and CONDUCTING RESEARCH. 2016 INVOLVED THE CONTINUATION of CLASSES for OUR MASTER of APPLIED THEOLOGY (M.A.T.) DEGREE IN OUR SATELLITE CAMPUSES - BOISE, ID, BELLINGHAM, WA, and BOZEMAN, MT. WE CONTINUE to DEVELOP OUR M.A.T. PROGRAM, HAVE ADDED A DIPLOMA PROGRAM, and HAVE DEVELOPED OUR MASTER of DIVINITY PROGRAM, WHICH BEGAN CLASSES IN AUGUST 2017. ADDITIONALLY, YTI HAS CONTINUED CURRICULUM DEVELOPMENT, MEDIA and MARKETING DEVELOPMENT, and ENLARGED OUR DONOR BASE.

Before you give

Should I give to this charity?

Easy charity check

Look at where the money went

Of every $100 spent, about $79.50 was reported for mission work. Use the spending picture below and ask what results that work produced.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders6 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

95.01%of revenue went to mission work79.5% of expenses · Program services

6.08%of revenue went to fundraising5.1% of expenses

$119.53spent for every $100 of revenueSpending was higher than revenue this year.

18.44%of revenue went to management and office costs15.4% of expenses

$7.22in assets for every $1 spent this yearSome assets cannot be spent right away.

43.4%of its money came from giftsOther money may come from services or investments.

Ask these three easy questions

Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Worth asking: Expenses exceeded revenue by $303,302 this year. Ask whether that was planned or caused by a one-time event.

Pay context: The highest compensation shown in this filing is $112,006 for REV DR JAY SMITH (PRESIDENT). Compare pay with organizations of similar size and complexity.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$1,552,994

Mission workProgram services$1,475,54795.01% of revenue79.5% of expenses

ManagementOffice and general costs$286,33018.44% of revenue15.4% of expenses

FundraisingAsking for donations$94,4196.08% of revenue5.1% of expenses

Total expenses$1,856,296119.53% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2024CurrentExpense mix: 79.5% mission · 15.4% management · 5.1% fundraisingTotal expenses: 119.53% of revenue

2023Expense mix: 93.8% mission · 3.8% management · 2.4% fundraisingTotal expenses: 561.85% of revenue

2022Expense mix: 51.8% mission · 38.4% management · 9.8% fundraisingTotal expenses: 74.13% of revenue

2021Expense mix: 43.7% mission · 42.6% management · 13.6% fundraisingTotal expenses: 14.35% of revenue

2020Expense mix: 51.5% mission · 34.2% management · 14.3% fundraisingTotal expenses: 90.30% of revenue

2019Expense mix: 52.4% mission · 37.9% management · 9.7% fundraisingTotal expenses: 90.29% of revenue

2017Expense mix: 43.3% mission · 47.3% management · 9.5% fundraisingTotal expenses: 91.63% of revenue

2016Expense mix: 49.0% mission · 35.5% management · 15.5% fundraisingTotal expenses: 107.75% of revenue

Money in and money out

Revenue$1,552,994

Expenses$1,856,296

Annual shortfall $303,302 Expenses were higher than revenue for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$1,475,547 · 79.5% of expenses

Management and office costs$286,330 · 15.4% of expenses

Fundraising$94,419 · 5.1% of expenses

See all reported dollar amounts

Revenue$1,552,994

Expenses$1,856,296

Assets$13,407,610

Income$4,392,994

Contributions$674,477

Mission work (program services)$1,475,547

Fundraising$94,419

Management and general$286,330

People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

REV DR JAY SMITHPRESIDENT · 40 hrs/week $112,006

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (6)

REV DR JAY SMITHPRESIDENT

BILL FOWLERBOARD MEMBER

BRIAN VAN EPSBOARD MEMBER

CHRIS BUDESKITRUSTEE

JOE BILLIONCHAIRMAN

PAUL NEWBYBOARD MEMBER

About this charity

Recognized since: January 2022
Location: 83 ROWLAND ROAD, BOZEMAN, MT 59718
County: Gallatin
In care of: JAY SMITH
Primary officer: JAY SMITH, President

How to reach them

WebsiteVisit the charity’s website Phone(406) 404-1600

Filing and classification

Latest tax year: 2024
Tax period began: August 1, 2024
Return type: 990
Tax preparer: ASPIRE CPAS PLLC
NTEE classification: Christianity (X20)
IRS tax category: Christianity