On January 17, 2025, at 9:13 am, West Yellowstone Police Department Dispatch received a report of an injured snowmobiler who had struck a tree. The patient was located 4.5 miles west of West Yellowstone, MT on the Two Top forest service trail.

Gallatin County Sheriff Search and Rescue (GCSSAR) volunteers from the West Yellowstone detachment, Hebgen Basin Rural Fire District, US Forest Service Law Enforcement, Yellowstone National Park Law Enforcement, and Gallatin County Sheriff’s Deputies responded to the request for aid. It was determined the best and most efficient way for responders to assist would be via use of snowmobiles and a specialized snowmobile towed ambulance. The patient was transported from the scene of the accident by the snowmobile towed ambulance to a waiting HBFD ambulance for further evaluation. The injured snowmobiler was later transported to Bozeman Health Big Sky Medical Center for a higher level of care.

Gallatin County Sheriff Dan Springer would like to commend the group of snowmobilers on scene who provided accurate and reliable information allowing responders to dispatch proper resources. This led to a quick and efficient response for the patient, and everyone involved. Sheriff Springer would also like to remind snowmobilers to be cognizant of changing trail conditions and to always ride within your abilities.

Gallatin County’s new courts facility is officially open! 

This month, staff from the offices in the Gallatin County Justice Center have moved into the brand-new, 67,000-square-foot building located at 515 S. 16th Ave. in Bozeman. The new facility sits adjacent to the now-closed Law and Justice Center. 

The state-of-the-art Justice Center houses: 

• Four District Court courtrooms 

• Two Justice Court courtrooms 

• Youth Court and Probation offices 

• Clerk of Court offices 

• Standing Master office 

• Space for the Self-Help Law Center 

Additional features include a large public community and jury assembly room and a security detail office operated by the Gallatin County Sheriff’s Office.  

The project has been discussed as a community need for many years, as the old Law and Justice Center building is an out-of-code Catholic high school building purchased by the county in the 1980s. The 2021 Montana Legislature funded a fourth District Court in Gallatin County, leaving the physical space issue to be dealt with by Gallatin County. Our District Court judges have been sharing courtrooms in the old building since 2021, but now all four judges will have their own courtrooms and adequate office space for their support staff.  

“The opening of the new Gallatin County Justice Center brings expanded capacity, increased efficiency and improved safety for employees and the public,” said Gallatin County Commission Chair Jennifer Boyer. “We are proud of this community investment and thankful for the support our voters gave to make this happen.” 

Gallatin County Victim Services, previously located in the old Law and Justice Center, has relocated along with the Gallatin County Attorney’s Office to the former Farm Bureau building at 502 S. 19th Ave., Suite 102, in Bozeman.  

Gallatin County 911 Records, also previously housed in the Law and Justice Center, has moved to the second floor of the Judge Guenther Memorial Center at 1709 W. College St.  

And last summer, the Gallatin County Sheriff’s Office moved into their newly renovated building at 677 Larua Louise Lane in Four Corners.  

Please note: Bozeman Municipal Court remains located at the Bozeman Public Safety Center at 121 N. Rouse Ave. 

Facility Funding 

The $46 million cost of the new Justice Center was funded through a combination of sources: 

• Voter-approved bond: $29 million 

• County general fund money freed by American Rescue Plan Act funds: $4.8 million 

• County savings: $5 million 

• Bond premium funds: $3.7 million 

• Financing: $3.5 million 

Construction began in the fall of 2022 and was completed earlier this year. 

What’s Next for the Old Law and Justice Center? 

The former Law and Justice Center, originally built in 1961 as a Catholic high school and later purchased by the county and retrofitted for law enforcement and court use, is scheduled for demolition later this spring. The site will be repurposed to provide additional parking. 

Public Celebration 

A public ceremony to celebrate the opening of the new Justice Center will be held later this spring. Stay tuned for details! 

Surplus Sale 

Gallatin County is hosting a public surplus sale at the former Law and Justice Center building (615 S. 16th Ave., Bozeman) on Saturday, Jan. 25, from 8:30 a.m. to 11:30 a.m. Items for sale include office furnishings, courtroom pews, and other items no longer needed for county business. 

For more information, please contact Nick Borzak at 406-582-3185 or nick.borzak@gallatin.mt.gov. 

BOZEMAN – The Association of Public and Land-Grant Universities today announced that Waded Cruzado, president of Montana State University and a champion of the public and land-grant university mission, will become the association’s next president July 1.

Cruzado has served as MSU’s president since 2010 and has led transformative growth at the institution, which has set records in enrollment, retention, academic excellence, research and fundraising during her tenure. This past summer, Cruzado announced her retirement from MSU as of the end of the academic year.

Cruzado is well known for bringing greater public understanding to the importance of the Morrill Act of 1862, which created the public, land-grant university system. She is passionate about the land-grant university’s tripartite mission of education, research and outreach to communities, as well as the crucial role higher education plays in the development of individuals, the prosperity of the nation and the vitality of democracy.

Cruzado has been deeply involved with APLU for many years, including chairing its Board of Directors in 2021. Since enrolling as a first-generation college student at the University of Puerto Rico at Mayaguez, she has spent her entire time as a student, faculty member, and administrator at APLU member institutions.

The APLU works to advance the mission of public research universities. It has nearly 250 members, consisting of public research universities, land-grant institutions, state university systems and affiliated organizations spanning all 50 states, the District of Columbia, six U.S. territories, Canada and Mexico. Its member campuses annually enroll 5.3 million undergraduates and 1.4 million graduate students, award 1.4 million degrees, employ 1.35 million faculty and staff, and conduct $61 billion in university-based research.

“We’re excited to announce Waded Cruzado as the next president of APLU,” said Gary May, chancellor of the University of California, Davis, who led the presidential search committee and previously served as chair of the APLU Board of Directors. “She is an exceptional leader who brings deep experience in successfully leading a public and land-grant university to impressive new heights. Importantly, she brings significant experience with APLU itself, including as chair of the APLU Board of Directors, where she advocated for ways to advance the mission of the public research university sector overall. We are confident she will be an extremely effective advocate and voice for the entire public and land-grant university community and a leader who will galvanize institutions to work together to collectively strengthen their work.”

“Waded Cruzado is a trailblazing leader who brings many years of experience leading an outstanding public university and decades of involvement in the higher education policy community more broadly,” said Joan Ferrini-Mundy, chair of APLU Board of Directors and president of the University of Maine. “She is a tireless advocate for public and land-grant universities and the extraordinary role they play in driving progress in the lives of students, their communities and states, and the country at large. Her unique experience and passion make her the perfect person to advocate for public universities and their impact in Washington.”

“Throughout my life, the history and the impact of land-grant universities and public higher education have provided me, and countless students and families, with inspiration and a call to action. I’ve seen firsthand the life-changing opportunity our public universities provide to their students, their communities, the country and the world,” Cruzado said. “I’m honored to be chosen as the next leader of APLU and am thrilled that I'll be able to help advance the impact of public and land-grant universities across North America. I have been part of the APLU community for many years and know well the critical role the association plays in building community. I look forward to helping APLU member institutions tackle shared challenges and seize opportunities to ensure everyone benefits from their mission and work.”

Under Cruzado’s leadership, MSU has achieved major growth milestones in a wide array of areas. Student full-time-equivalent enrollment has grown by 35%; the university’s student retention rate set a record this past fall while MSU saw the highest ACT/SAT and GPA scores of any entering class. The university’s four-year graduation rate has soared 61 percent during Cruzado’s tenure.

Enrollment of students from underrepresented groups has also grown substantially during her decade and a half leading the institution, with nearly all groups setting institutional records for the most recent academic year. Since Cruzado became president in 2010, enrollment of Native American students has grown by 71%; Black students by 75%; Hispanic students by 232%; Native Hawaiian/Pacific Islander by 99%, and veterans by 43%.

Research at MSU, another of the institution’s pillars, has flourished since 2010. The university is designated a Carnegie R1, a very high research activity institution, and the university’s annual research expenditures have grown more than 162% under Cruzado.

The physical campus has expanded hugely under Cruzado’s leadership, with more than 25% of all square footage in the university’s 132-year history being added through more than $600 million in completed or under-construction projects — more than two dozen building projects, only two of which had taxpayer dollars involved.

Academic additions to the campus include Jake Jabs Hall; Norm Asbjornson Hall; five new buildings for the Mark and Robyn Jones College of Nursing; American Indian Hall, Gianforte Hall; a major renovation of the historic Romney Hall; and legislative approval for a new home for Gallatin College MSU, the university’s two-year program.

Additionally, the university added more than $115 million in student housing, including Yellowstone, Gallatin and Hyalite residence halls. Major renovations were completed in the Langford and Hapner residence halls, and MSU also renovated Miller Dining Commons and constructed Rendezvous Dining Pavilion.

In athletics and student life, the university added a new, student end zone to its stadium, added the Bobcat Athletic Complex, the Kennedy-Stark Indoor Athletic Center, a lighting and artificial turf upgrade to the Dobbie Lambert Intramural Fields. In 2024, MSU opened a $72 million Student Wellness Center integrating medical, nutritional, mental health and physical recreation into one facility.

At the MSU Innovation Campus, the university welcomed the construction of the its Applied Research Laboratory, a high-tech facility for classified research, and the openings of buildings for autonomous vehicle company Aurora and EngineWorks, a large-scale provider of office space.

Under Cruzado, major constructions projects will also bring a new Montana Wool Lab, an on-campus hotel called The Vim, a substantial expansion to the home of Montana PBS, the transformation of Grant Street into a pedestrian mall, and a greatly improved University Facilities Yard to provide infrastructure services to the entire campus.

The majority of the university’s physical growth was fueled by Cruzado’s skill as a fundraiser, raising more than $850 million in private dollars that provided student scholarships, endowed chairs and funded construction of 13 major projects.

During her tenure, the university has been recognized by national organizations, including APLU, for excellence in community engagement, innovation and economic prosperity, and international education.

“People have been kindly asking me about my plans for the future: I can honestly say I could not have envisioned something like this would happen,” Cruzado said. “However, it is hard to shake a lifetime of advocating for a better and brighter future for all Americans through the promise of public higher education. APLU is a champion of that message. I am deeply honored to accept this role and to continue to help strengthen an education system that has transformed the lives of millions of Americans.”

Prior to assuming the presidency of Montana State University, Cruzado was executive vice president and provost at New Mexico State University and served as interim president of the university. She also previously served as dean of the College of Arts and Science at NMSU and dean of the College of Arts and Sciences at the University of Puerto Rico at Mayaguez, where she started her career.

Cruzado has held a number of leadership roles in the higher education community in addition to her role as chair of the APLU Board of Directors, including: chair of the Campus Compact Board; chair of the TIAA Hispanic Advisory Board; a member of the American Council of Education Board of Directors; and as a member of the Board for International Food and Agricultural Development, a role appointed by the president of the United States.

Cruzado has earned a wide variety of professional honors, including being recognized with the APLU Seaman Knapp Memorial Lectureship, the Council of Fellows Mentor Award by the American Council on Education, the Paul Harris Fellow Recognition, the Hero Award from the Montana Chapter of the National Alliance on Mental Illness, and the Michael P. Malone Educator of the Year award. 

A Puerto Rico native, Cruzado received her bachelor’s degree in comparative literature from the University of Puerto Rico at Mayaguez, her master’s degree in Spanish from the University of Texas at Arlington, and her Ph.D. in humanities also from the University of Texas at Arlington. She will succeed Mark Becker, who announced last year that he will depart the association after more than two years in the role.

BOZEMAN — For decades, The Friends of the Bozeman Public Library and the Bozeman Public Library Foundation have shared a common goal: to support and champion the Bozeman Public Library. Today, both organizations are thrilled to share with the community that they are coming together as one unified organization: the Bozeman Library Friends and Foundation.

“For many years, the Bozeman Public Library has been fortunate to have the support of two dynamic organizations dedicated to advocating for the Library and raising funds that significantly expand our materials collections, programs, and services,” Susan Gregory, Bozeman Public Library Director says. “The merger of these two organizations will expand their ability to support the Library and lessen confusion for the public regarding donations. We’re grateful to these two organizations for their constant support of the Library and excited to see them come together as one organization.”

This merger marks the beginning of a new chapter of impact and growth, in service of the Bozeman Public Library and the community.

In 2023, following the completion of a $5.4 million donor-funded Library renovation, the boards of both nonprofits began discussing whether a merger would create efficiencies that would benefit the Library. The decision to merge comes after careful consideration by both boards, with the goal of creating a stronger, more efficient organization.

Janay Johnson, the Bozeman Library Friends and Foundation’s Executive Director shared, “A huge amount of credit goes to the members of both boards, who approached merger discussions through the lens of what is ultimately best for the Library. This decision came from thoughtful considerations about the potential for immediate impact and the foresight they have for future success. I'm thrilled to be in the position to help this organization fulfill its unified mission to support the Library."

Together, the boards determined that having one unified organization would enable them to better support the Library, by:

Creating a single organization, where one board of directors, one staff, and one group of volunteers can work in unison to advance our Library.

Consolidating operating costs into a single organization, which reduces overall expenses and leaves more resources available for the Library.

Increasing the overall capacity to raise funds for a variety of Library needs ranging from daily programming to future transformational projects.

Alleviating confusion for donors who simply want to help the Library!

“This merger represents our collective commitment to ensuring the Library is a safe and welcoming place for all people and that it has the resources it needs to grow and adapt to meet the evolving needs of the community,” said Johnson.

Moving forward, the Bozeman Library Friends & Foundation will continue advocating for the Library, working to expand public support, and building stronger partnerships to benefit our Library and community.

History of The Friends of the Bozeman Public Library
The Friends of the Bozeman Public Library was formed in 1999 by a group of community members who held public libraries and the services they provide in the highest regard. Throughout their history, their focus has remained clear – to raise funds for the Bozeman Public Library through donations and sales of gently-used books. Through their outreach and community book sales, they also have helped instill a love of literacy and knowledge in people of all ages.

History of the Bozeman Public Library Foundation
Since 1983, the Bozeman Public Library Foundation has been advocating and fundraising for the Bozeman Public Library. The Foundation has spearheaded large capital projects such as the campaign to build the Library in the early 2000’s, the purchase of the bookmobile, and the 2022 Library interior renovation. The Foundation also funds programming, digital resources, and equipment purchases on an annual basis.

Bozeman Library Friends and Foundation
New Mission: Our mission is to provide financial support and advocate for the Library, ensuring it has the resources to create opportunities that inspire curiosity, exploration, and connection.

New vision: The Friends and Foundation supports the Bozeman Public Library’s vision of being a vital community cultural center where personal enrichment and civic engagement thrive.

For more information, visit supportbozemanlibrary.org/merger.

Running a restaurant requires balancing creativity in the kitchen with precision in financial management. From managing food costs to accurately tracking leases, sound accounting practices are critical to ensuring profitability and sustainability in a highly competitive industry. According to the National Restaurant Association, 75% of restaurants that manage their finances efficiently are more likely to survive beyond their first five years. This article provides actionable accounting tips tailored for restaurant owners, with a particular focus on lease accounting and other essential aspects of financial management.

Managing Food and Beverage Costs

Food and beverage costs are some of the largest expenses for restaurants. Regularly tracking these costs and comparing them to revenue is essential for maintaining profitability. One effective strategy is implementing a weekly inventory check to calculate your cost of goods sold (COGS). This metric allows you to identify areas where you may be overspending, such as over-ordering or food waste. A 2022 report by Restaurant Accounting Trends found that restaurants that monitor COGS weekly reduce their food costs by up to 10%. Using inventory management software can automate this process and provide insights into menu profitability, enabling you to make informed purchasing decisions.

Accounting for Leases

Lease accounting is particularly important for restaurants, as real estate is often one of their largest fixed expenses. With standards like ASC 842 and IFRS 16 requiring leases to be reported on balance sheets, restaurant owners need to ensure compliance while understanding how leases impact their financial position.

Key considerations when looking at accounting for leases include:

Lease Classification: Determine whether your lease is classified as operating or finance.
• Right-of-Use Assets: Record the value of your leased property as an asset.
• Liabilities: Account for lease payments as a liability over the lease term.
• Rent Escalations: Adjust for variable costs like escalations or common area maintenance (CAM) fees.

Investing in lease accounting software can simplify these processes, providing accurate calculations and real-time reporting. A 2023 study by Deloitte revealed that restaurants using automated lease accounting tools improved compliance accuracy by 30%.

Tracking and Reporting Key Performance Indicators (KPIs)

Understanding your restaurant's financial health requires more than just tracking expenses and revenue. Monitoring key performance indicators (KPIs) can provide deeper insights into your business operations. Common KPIs for restaurants include food cost percentage, labor cost percentage, average check size, and table turnover rates. For example, aiming for a food cost percentage between 25% and 35% is considered ideal in the industry. Tools like POS systems and accounting software often have built-in KPI tracking features, making it easier to generate real-time reports. A 2022 study by Restaurant Success Metrics found that restaurants actively monitoring KPIs experienced a 20% higher profit marginthan those that did not.

Managing Tax Obligations Efficiently

Tax compliance is a critical aspect of restaurant accounting, and failing to manage tax obligations can result in significant penalties. Restaurants must carefully track sales tax collected from customers and remit it to the appropriate tax authorities on time. Additionally, businesses should account for payroll taxes, tip reporting, and potential deductions for food wastage or equipment depreciation. Hiring an accountant or using tax-specific software can streamline these processes and ensure accuracy. A 2023 survey by Tax Advisory Group showed that restaurants with professional tax support reduced audit risks by 35%, saving time and stress during tax season.

Building a Financial Cushion for Seasonal Fluctuations

The restaurant industry often experiences seasonal peaks and troughs, with higher revenue during holidays and slower periods in off-seasons. Building a financial cushion during peak times can help your business weather these fluctuations. Consider setting aside a percentage of peak-season profits into a reserve fund to cover fixed costs, such as rent and salaries, during slower months. Additionally, analyze historical data to anticipate trends and adjust staffing or inventory accordingly. A 2022 report by Small Business Financial Solutions found that restaurants with seasonal reserve funds were 50% more likely to maintain operations during slow periods, ensuring long-term stability.

Budgeting and Cash Flow Management

Effective budgeting and cash flow management are vital for maintaining financial stability, especially in an industry with fluctuating revenue patterns. To stay on top of your finances:
• Create a Monthly Budget: Outline all fixed and variable expenses, including rent, wages, and utilities.
• Monitor Daily Sales: Use point-of-sale (POS) systems to track revenue trends and identify slow days.
• Set Aside Reserves: Build a cash reserve for unexpected expenses, such as equipment repairs.
• Control Payroll Costs: Monitor staff schedules and adjust based on customer demand.

According to a 2022 survey by Restaurant Owners Network, restaurants with robust cash flow monitoring reduced financial stress by 40%, allowing owners to focus more on operations and growth.

Embracing Technology for Efficiency

Modern accounting software tailored to the restaurant industry can significantly streamline operations. Tools like QuickBooks, Xero, and restaurant-specific platforms integrate seamlessly with POS systems, inventory management, and payroll, offering a centralized solution for financial management. Additionally, cloud-based systems provide real-time access to financial data, enabling owners to make quick and informed decisions. A 2023 report by Tech Trends in Hospitality found that restaurants using integrated software solutions increased operational efficiency by 25%.

Conclusion

Proper accounting practices are the backbone of a successful restaurant. From monitoring food costs and managing leases to budgeting and leveraging technology, these strategies can help restaurant owners achieve financial stability and long-term growth. By prioritizing transparency and accuracy in your accounting processes, you’ll be better equipped to navigate the challenges of the industry and focus on what truly matters: delivering an exceptional dining experience to your customers.