Nonprofit · EIN 81-0228559
YELLOWSTONE COUNTRY CLUB
Tax-exempt · BILLINGS, MT 59106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $1,317,781 | $1,465,331 | -$147,550 | $17,037,083 | $11,697,997 | $5,339,086 |
| December 31, 2025 | 990 | $8,246,981 | $8,096,455 | $150,526 | $16,942,912 | $11,456,276 | $5,486,636 |
| December 31, 2024 | 990 | $6,561,020 | $6,804,200 | -$243,180 | $15,591,728 | $10,990,998 | $4,600,730 |
| December 31, 2023 | 990 | $6,142,566 | $6,177,699 | -$35,133 | $16,238,094 | $11,394,184 | $4,843,910 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,120,937
- Investment income
- $2,448
- Net income from sales of inventory
- $194,396
- Other revenue
- $194,396
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $588,651
- Salaries, compensation and benefits (total)
- $727,447
- Professional fundraising fees
- $0
- Legal fees
- $5,844
- Occupancy
- $85,399
- Travel
- $4,822
- Depreciation
- $278,687
- Program services (functional)
- $1,089,441
- Management and general (functional)
- $375,890
Balance sheet and other
- Total assets, start of year
- $16,942,912
- Total assets, end of year
- $17,037,083
- Total liabilities, end of year
- $11,697,997
- Net assets, end of year
- $5,339,086
- Land, buildings and equipment
- $15,373,502
- Gross unrelated business income
- $35,266
- Gross receipts
- $1,494,510
- Employees
- 224
- Volunteers
- 13
- Year formed
- 1949
- 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 March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY MRACHEK | President Trustee or director, Officer | 15 | $0 |
| CLIFF OPPEGAARD | Vice President Trustee or director, Officer | 5 | $0 |
| JUSTIN MOSER | Treasurer Trustee or director, Officer | 5 | $0 |
| MIKE WALKER | Secretary Trustee or director | 5 | $0 |
| JERRY PEARSAL | Director Trustee or director | 5 | $0 |
| DAVE IRION | Director Trustee or director | 5 | $0 |
| JAKE HEDGE | Director Trustee or director | 5 | $0 |
| MIKE MANNING | Director Trustee or director | 5 | $0 |
| RHETT HIGHTOWER | Director Trustee or director | 5 | $0 |
| JASON HINCH | Director Trustee or director | 5 | $0 |
| FRED KAHN | Director Trustee or director | 5 | $0 |
| SETH HEDGE | Director Trustee or director | 5 | $0 |
| JASON HAGADONE | Director Trustee or director | 5 | $0 |
| JEFFREY HUNTER | CEO Officer | 40 | $0 |
| CHAD DILLON | PGA PRO | 40 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CODY SCHULKE | SUPERINTENDENT | 40 | $0 |
| DONALD TROUTMAN | DIRECTOR OF F&B OP | 40 | $0 |
990 for the year ended December 31, 2025: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY HUNTER | CEO Officer | 40 | $202,335 |
| DONALD TROUTMAN | DIRECTOR OF F&B OP | 40 | $193,429 |
| CHAD DILLON | PGA PRO | 40 | $121,743 |
| CODY SCHULKE | SUPERINTENDENT | 40 | $121,025 |
| JEFFREY MRACHEK | President Trustee or director, Officer | 15 | $0 |
| CLIFF OPPEGAARD | Vice President Trustee or director, Officer | 5 | $0 |
| JUSTIN MOSER | Treasurer Trustee or director, Officer | 5 | $0 |
| MIKE WALKER | Secretary Trustee or director | 5 | $0 |
| JERRY PEARSAL | Director Trustee or director | 5 | $0 |
| DAVE IRION | Director Trustee or director | 5 | $0 |
| JAKE HEDGE | Director Trustee or director | 5 | $0 |
| MIKE MANNING | Director Trustee or director | 5 | $0 |
| RHETT HIGHTOWER | Director Trustee or director | 5 | $0 |
| JASON HINCH | Director Trustee or director | 5 | $0 |
| FRED KAHN | Director Trustee or director | 5 | $0 |
| SETH HEDGE | Director Trustee or director | 5 | $0 |
| JASON HAGADONE | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jeffrie Hunter | CEO Officer | 50 | $186,631 | $16,816 |
| Donald Troutman | Director of F&B Operations Highest-paid employee | 40 | $178,408 | $8,678 |
| Chad Dillon | Head Golf Professional Highest-paid employee | 40 | $116,053 | $17,406 |
| Cody Schulke | Superintendent Highest-paid employee | 40 | $115,258 | $8,539 |
| Dr Doug McBride | Presdient (as of Oct 2024) Trustee or director, Officer | 1 | $0 | $0 |
| Dr Jennifer Andrus | President (until Oct 2024) Trustee or director, Officer | 1 | $0 | $0 |
| Jeff Mrachek | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Steve Tucker | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Cliff Oppegaard | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Seth Hedge | Immediate Past President Trustee or director, Officer | 1 | $0 | $0 |
| Greg Elliot | Director Trustee or director | 1 | $0 | $0 |
| David Cobb | Director Trustee or director | 1 | $0 | $0 |
| Jeana Lervick | Director Trustee or director | 1 | $0 | $0 |
| Justin Moser | Director Trustee or director | 1 | $0 | $0 |
| Dr Frederick Kahn | Director Trustee or director | 1 | $0 | $0 |
| Michael Manning | Director Trustee or director | 1 | $0 | $0 |
| Jacob Hedge | Director Trustee or director | 1 | $0 | $0 |
| David Irion | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jeffrie Hunter | General Manager Officer | 40 | $203,277 | $13,355 |
| Donald Troutman | Exec. Chef & F&B Director Highest-paid employee | 40 | $155,248 | $13,355 |
| Chad Dillon | Head Golf Professional Highest-paid employee | 40 | $105,607 | $11,321 |
| Cody Schulke | Superintendent Highest-paid employee | 40 | $104,069 | $11,321 |
| Seth Hedge | President Trustee or director, Officer | 2 | $0 | $0 |
| Douglas McBride | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| Jennifer Andrus | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Steven Tucker | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Greg Elliot | Immediate Past President Trustee or director, Officer | 2 | $0 | $0 |
| John Jacobsen | Director Trustee or director | 2 | $0 | $0 |
| Dave Cobb | Director Trustee or director | 2 | $0 | $0 |
| Brad Jensen | Director Trustee or director | 2 | $0 | $0 |
| Jeana Lervick | Director Trustee or director | 2 | $0 | $0 |
| Justin Moser | Director Trustee or director | 2 | $0 | $0 |
| Cliff Oppegaard | Director Trustee or director | 2 | $0 | $0 |
| Jeff Mrachek | Director as of Sept. 2023 Trustee or director | 2 | $0 | $0 |
| Mike Manning | Director as of Oct. 2023 Trustee or director | 2 | $0 | $0 |
| John Halstvedt | Director until Sept. 2023 Trustee or director | 2 | $0 | $0 |
| Gregg Wilson | Director until Aug. 2023 Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3200 PAUL ALLEN WAY, BILLINGS, MT 59106-1067
- Principal officer (990 for 2025)
- JEFFREY MRACHEK, 3200 PAUL ALLEN WAY, BILLINGS, MT 59106
- Signed the 990
- JEFFREY MRACHEK, President
- Phone
- (406) 656-1701
- Return prepared by
- MRACHEK POPP & ASSOCIATES PC
Mission
NONE
Program accomplishments
- TO PROVIDE A SUPERIOR MEMBERSHIP EXPERIENCE TO ALL MEMBER CLASSES THROUGH TIMELY AND THOROUGH MAINTENANCE OF CLUB ASSETS.Expenses $6,180,206 · revenue $6,860,691
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | Check at the IRS |
| 2023 | March 31, 2024 | August 15, 2024 | Check at the IRS |
IRS record
- EIN
- 81-0228559
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1951
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $17,037,083
- Income (IRS master file)
- $1,494,510
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $1,317,781 | $1,465,331 | $17,037,083 | XML |
| 990 | December 2025 | $8,246,981 | $8,096,455 | $16,942,912 | XML |
| 990 | December 2024 | $6,561,020 | $6,804,200 | $15,591,728 | XML |
| 990 | December 2023 | $6,142,566 | $6,177,699 | $16,238,094 | XML |
| 990 | December 2022 | $5,611,899 | $6,026,195 | $16,333,708 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 81-0228559).
Questions about YELLOWSTONE COUNTRY CLUB
- What is the EIN of YELLOWSTONE COUNTRY CLUB?
- The employer identification number (EIN) of YELLOWSTONE COUNTRY CLUB is 81-0228559.
- Is YELLOWSTONE COUNTRY CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1951.
- Are donations to YELLOWSTONE COUNTRY CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does YELLOWSTONE COUNTRY CLUB 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 COUNTRY CLUB due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did YELLOWSTONE COUNTRY CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of YELLOWSTONE COUNTRY CLUB?
- The 990 for the year ended March 31, 2026 names JEFFREY MRACHEK.
- Who are the officers and directors of YELLOWSTONE COUNTRY CLUB?
- The 990 for the year ended March 31, 2026 lists 17 people; 0 received compensation from the organization.
- How much revenue does YELLOWSTONE COUNTRY CLUB have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $1,317,781, expenses of $1,465,331 and total assets of $17,037,083 at year end.
Other nonprofits in BILLINGS
- BILLINGS CLINIC EIN 81-0231784 · last filed 990 for 2024
- YELLOWSTONE BOYS & GIRLS RANCH EIN 81-0262019 · last filed 990 for 2025
- ROCKY MOUNTAIN COLLEGE EIN 81-0235407 · last filed 990 for 2025
- JOINT POWERS TRUST EIN 81-0457009 · last filed 990 for 2025
- BILLINGS CLINIC EMPLOYEE BENEFIT TRUST EIN 81-0391600 · last filed 990 for 2024
- BILLINGS FOOD BANK INC EIN 36-3519470 · last filed 990 for 2025
- MONTANA CONTRACTORS ASSOCIATION HEALTH CARE TRUST EIN 81-0449239 · last filed 990 for 2025
- VALLEY FINANCIAL CREDIT UNION EIN 81-0247124 · last filed 990 for 2024