{"success":true,"data":{"_id":381562639,"filings":[{"Organization":{"value":null,"Person":["GEORGE GOUDIE","JAMIE STAHL","PAUL HOPPA","MARSHA MAREK","MARIE FOWLER","SHONTAYE WITCHER","DAVID MIERAS","AUSTIN RANKIN","CAROL WAGNER","MORGAN RESCORLA","MICHAEL VERSTRAETE"],"Title":["CHAIRPERSON","VICE CHAIRPERSON","SECRETARY","BOARD TREASURER","BOARD MEMBER","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","PRESIDENT/CEO","PRESIDENT/CEO","VP OF FINANCE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,112611,104530,72531],"Direct compensation":[0,0,0,0,0,0,0,0,106536,98201,67833],"Other compensation":[0,0,0,0,0,0,0,0,6075,6329,4698]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2016,"name":"CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN","phone":2317379309,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":10,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":46,"Total Gross UBI":88834,"Net unrelated business taxable income":0,"Number of employees":46,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4251852,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3747589,"Total revenue":{"value":3747589,"INCOME FROM LOANS":2229603,"FEES/CHARGES/OTHER":1429152,"UNRELATED BUSINESS INC":88834},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":504263,"Investment income total":509987,"Net investment gain":-5724,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3718492,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1443921,"Current officers":289672,"Disqualified persons":0,"Other salaries and wages":913712,"Pension plan contributions":59826,"Other employee benefits":170142,"Payroll taxes":10569},"Other expenses":{"value":2274571,"Management services":53272,"Legal":4695,"Accounting":29065,"Lobbying services":0,"Investment management fees":0,"Other services":10286,"Advertising":89455,"Office expenses":429090,"Information technology":226346,"Royalties":0,"Occupancy":88980,"Travel":25313,"Conferences and meetings":34126,"Interest":221142,"Payments to affiliates":10547,"Depreciation and depletion":151347,"Insurance":21446,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":797322,"DEBIT/CREDIT VISA EXPEN":394389,"PROVISION FOR LOAN LOSS":237731,"MISCELLANEOUS":106967,"LOAN SERVICING":58235},"All other expenses":82139},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":82115265,"Non-interest bearing cash":823731,"Savings and temp cash investments":10660816,"Pledges and grants receivable":0,"Accounts receivable":20109,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":41660095,"Inventories for sale or use":0,"Prepaid expenses deferred charges":204086,"Land, building, equipment":1419420,"Investments publicly traded":1300000,"Investments other":24693493,"Investments program related":0,"Intangible assets":0,"Other assets":1333515},"Liabilities":{"value":64969592,"Sum of Total Liabilities":0,"Accounts payable, accrued":961475,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":64008117},"Fund balance":{"value":17145673,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1254418074758952,"percentile":0.6641119176534679},"Liabilities to Assets Ratio":{"score":0.7911999309750751,"percentile":0.08016036497534548},"Operating Reserve Ratio":{"score":22.082947872417098,"percentile":0.9520287842653345},"Officer Compensation Ratio":{"score":0.07790039618210823,"percentile":0.6326750985447465},"Program Expense Growth":{"score":-1.5,"percentile":0.002735216165196088},"Revenue Growth":{"score":-0.0011717174090692514,"percentile":0.36429319140132105},"Asset Growth":{"score":0.030533500697020086,"percentile":0.4481344343305689},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5163875456201776,"percentile":0.36385312885033005}},"source_xml":"201733079349301723_public.xml"},{"Organization":{"value":null,"Person":["Charles Vanderlaan","Marie Fowler","Paul Hoppa","Shontaye Witcher","David Mieras","Gail Peters","George Goudie","Jamie Stahl","Marsha Marek","Carol Wagner"],"Title":["Board Member","Board member","Director","Committee Member","Committee Member","Board Secretary","Chairperson","Vice Chairperson","Board Treasurer","CEO"],"Hours":[5.0,5.0,5.0,3.0,3.0,5.0,5.0,5.0,5.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,146202],"Direct compensation":[0,0,0,0,0,0,0,0,0,146202],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonabe rates and promote savings at a reasonable rate of interest.","year":2014,"name":"CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN","phone":2317379309,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Carol Wagner","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":10,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":40,"Total Gross UBI":151347,"Net unrelated business taxable income":57678,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4261692,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3941646,"Total revenue":{"value":3941646,"Loan to Members":2497429,"Service Charges":1292870,"Ins/Inv/ATM/ShrdBrnch Service":151347},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":320046,"Investment income total":320046,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3319312,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1425625,"Current officers":146202,"Disqualified persons":0,"Other salaries and wages":1080189,"Pension plan contributions":87611,"Other employee benefits":14375,"Payroll taxes":97248},"Other expenses":{"value":1893687,"Management services":0,"Legal":19835,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":179409,"Office expenses":531965,"Information technology":408574,"Royalties":0,"Occupancy":154384,"Travel":0,"Conferences and meetings":74572,"Interest":223583,"Payments to affiliates":0,"Depreciation and depletion":130611,"Insurance":25070,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":145684,"Loan Processing":186556,"Audit & Exam Fees":37525,"Misc Operations":1127,"Loan Loss Expense":-79524},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":3319312,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":77262900,"Non-interest bearing cash":1389009,"Savings and temp cash investments":9506742,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":36974801,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1482550,"Investments publicly traded":0,"Investments other":26854483,"Investments program related":0,"Intangible assets":0,"Other assets":1055315},"Liabilities":{"value":61550753,"Sum of Total Liabilities":0,"Accounts payable, accrued":462578,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":61088175},"Fund balance":{"value":15712147,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.22112813408383336,"percentile":0.7764708064252828},"Liabilities to Assets Ratio":{"score":0.7966404703939407,"percentile":0.07942744820421052},"Operating Reserve Ratio":{"score":23.27678145350603,"percentile":0.9550130662117726},"Officer Compensation Ratio":{"score":0.04404587456677769,"percentile":0.7865401868675054},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8611617651504768,"percentile":0.984615578446691}},"source_xml":"201502299349303060_public.xml"},{"Organization":{"value":null,"Person":["GEORGE GOUDIE","JAMIE STAHL","PAUL HOPPA","MARSHA MAREK","MARIE FOWLER","SHONTAYE WITCHER","DAVID MIERAS","AUSTIN RANKIN","TROY HACKER","MORGAN RESCORLA","MICHAEL VERSTRAETE"],"Title":["BOARD MEMBER","CHAIRPERSON","SECRETARY","VICE CHAIRPERSON","BOARD MEMBER","BOARD TREASURER","BOARD MEMBER","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","PRESIDENT/CEO","VP OF FINANCE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,137208,79282],"Direct compensation":[0,0,0,0,0,0,0,0,0,133446,75363],"Other compensation":[0,0,0,0,0,0,0,0,0,3762,3919]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2017,"name":"BEST FINANCIAL CREDIT UNION","phone":2317379309,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":9,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":51,"Total Gross UBI":85829,"Net unrelated business taxable income":-7203,"Number of employees":51,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4566251,"Contributions":{"value":7000,"Other contributions":7000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3936346,"Total revenue":{"value":3936346,"INCOME FROM LOANS":2272763,"FEES/CHARGES/OTHER":1577754,"UNRELATED BUSINESS INC":85829},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":622905,"Investment income total":622905,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3734588,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1463168,"Current officers":216490,"Disqualified persons":0,"Other salaries and wages":995248,"Pension plan contributions":65192,"Other employee benefits":175461,"Payroll taxes":10777},"Other expenses":{"value":2271420,"Management services":15433,"Legal":-453,"Accounting":20407,"Lobbying services":0,"Investment management fees":0,"Other services":11364,"Advertising":94890,"Office expenses":421949,"Information technology":267788,"Royalties":0,"Occupancy":82353,"Travel":33595,"Conferences and meetings":43821,"Interest":294250,"Payments to affiliates":10997,"Depreciation and depletion":151788,"Insurance":26533,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":713001,"DEBIT/CREDIT VISA EXPEN":352428,"PROVISION FOR LOAN LOSS":255285,"LOAN SERVICING":55122,"MISCELLANEOUS":50166},"All other expenses":83704},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":86638847,"Non-interest bearing cash":984252,"Savings and temp cash investments":10221635,"Pledges and grants receivable":0,"Accounts receivable":13848,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":47264509,"Inventories for sale or use":0,"Prepaid expenses deferred charges":253035,"Land, building, equipment":1565469,"Investments publicly traded":900000,"Investments other":23014175,"Investments program related":0,"Intangible assets":0,"Other assets":2421924},"Liabilities":{"value":68661511,"Sum of Total Liabilities":0,"Accounts payable, accrued":659963,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":68001548},"Fund balance":{"value":17977336,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18213256345303838,"percentile":0.737493730484509},"Liabilities to Assets Ratio":{"score":0.792502594130783,"percentile":0.07998235919722467},"Operating Reserve Ratio":{"score":23.19903748418835,"percentile":0.9548231004076383},"Officer Compensation Ratio":{"score":0.05796891116235579,"percentile":0.7187219634030378},"Program Expense Growth":{"score":-1.2,"percentile":0.005880029237335701},"Revenue Growth":{"score":0.025220995336227712,"percentile":0.49107815527579396},"Asset Growth":{"score":0.0384498199833088,"percentile":0.4809871631004251},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5469879295551159,"percentile":0.4485302425834181}},"source_xml":"201803199349310895_public.xml"},{"Organization":{"value":null,"Person":["SHONTAYE WITCHER","DAVID MIERAS","PAUL HOPPA","TAYLOR ADAMS","JOHN HENDRICKS","TRACEY BANKHEAD","MORGAN RESCORLA","MICHAEL VERSTRAETE","RANDI SHEFFER","CHARLES RITTER"],"Title":["CHAIRPERSON","VICE-CHAIRPERSON","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT/CEO","CFO","COO","AGENCY PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,239809,131861,122693,126854],"Direct compensation":[0,0,0,0,0,0,239809,131861,122693,126854],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2024,"name":"BEST FINANCIAL CREDIT UNION","phone":2317331329,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":13,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1888 EAST SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":52,"Total Gross UBI":474305,"Net unrelated business taxable income":0,"Number of employees":52,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9471857,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6986844,"Total revenue":{"value":6986844,"INTEREST ON LOANS":5558701,"FEE INCOME":1428143},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":790544,"Investment income total":789326,"Net investment gain":1218,"Income from invest bond proceeds":0},"Other revenues":{"value":1694469,"Other total":1694469,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9301322,"Grant expense":{"value":47796,"Grants to domestic orgs":47796,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":1836987,"Benefits paid to members Total":1836987},"Salaries":{"value":3096564,"Current officers":494363,"Disqualified persons":0,"Other salaries and wages":2041997,"Pension plan contributions":91301,"Other employee benefits":458661,"Payroll taxes":10242},"Other expenses":{"value":4319975,"Management services":0,"Legal":79258,"Accounting":43504,"Lobbying services":0,"Investment management fees":0,"Other services":883369,"Advertising":466978,"Office expenses":1180782,"Information technology":0,"Royalties":0,"Occupancy":228057,"Travel":74823,"Conferences and meetings":0,"Interest":632,"Payments to affiliates":0,"Depreciation and depletion":253898,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1108674,"PROVISION FOR CREDIT LO":722886,"LOAN SERVICING EXPENSE":349429,"OPERATING FEES":20241,"MISC NON-INTEREST EXPEN":16118},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":138748886,"Non-interest bearing cash":1887494,"Savings and temp cash investments":5294274,"Pledges and grants receivable":0,"Accounts receivable":42680,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":103055542,"Inventories for sale or use":0,"Prepaid expenses deferred charges":348444,"Land, building, equipment":2502854,"Investments publicly traded":0,"Investments other":19093514,"Investments program related":541400,"Intangible assets":0,"Other assets":5982684},"Liabilities":{"value":116004802,"Sum of Total Liabilities":0,"Accounts payable, accrued":890022,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":115114780},"Fund balance":{"value":22744084,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018004389213223976,"percentile":0.4470147731286273},"Liabilities to Assets Ratio":{"score":0.8360773577670382,"percentile":0.0740919861757722},"Operating Reserve Ratio":{"score":14.917114577906238,"percentile":0.9257918795277288},"Officer Compensation Ratio":{"score":0.06678803292693232,"percentile":0.6788142103697742},"Program Expense Growth":{"score":-0.4545454545454544,"percentile":0.03829902459380926},"Revenue Growth":{"score":0.08817872951428601,"percentile":0.7351482466653844},"Asset Growth":{"score":0.0707390070993459,"percentile":0.6001300315378346},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5263338621313065,"percentile":0.3904210937442192}},"source_xml":"202523219349317337_public.xml"},{"Organization":{"value":null,"Person":["PAUL HOPPA","JAMIE STAHL","SHONTAYE WITCHER","DAVID MIERAS","SHELLEY PEETS","TAYLOR ADAMS","TIMOTHY BURGESS","MEAGAN WACHTER","AUSTIN RANKIN","MARY HEETHOUSE","CATHERINE KLOSKA","MORGAN RESCORLA","MICHAEL VERSTRAETE","RANDI SHEFFER"],"Title":["SECRETARY","BOARD MEMBER","BOARD TREASURER","VICE CHAIRPERSON","CHAIRPERSON","BOARD MEMBER","BOARD MEMBER","CHAIR SUPERVISORY COMMITTE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","PRESIDENT/CEO","VP OF FINANCE","COO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,364552,121776,86244],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,289629,108211,74558],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,74923,13565,11686]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2022,"name":"BEST FINANCIAL CREDIT UNION","phone":2317331329,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":86,"Total Gross UBI":133033,"Net unrelated business taxable income":51240,"Number of employees":86,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7151929,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6357977,"Total revenue":{"value":6357977,"INCOME FROM LOANS":3941367,"FEES/CHARGES/OTHER":2416610},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":660919,"Investment income total":660919,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":133033,"Other total":133033,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6370309,"Grant expense":{"value":25963,"Grants to domestic orgs":19963,"Grants to domestic individuals":6000,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2381626,"Current officers":572572,"Disqualified persons":0,"Other salaries and wages":1290752,"Pension plan contributions":214854,"Other employee benefits":151631,"Payroll taxes":151817},"Other expenses":{"value":3962720,"Management services":91074,"Legal":0,"Accounting":35283,"Lobbying services":0,"Investment management fees":0,"Other services":21784,"Advertising":321173,"Office expenses":689528,"Information technology":401394,"Royalties":0,"Occupancy":124976,"Travel":41848,"Conferences and meetings":39835,"Interest":526054,"Payments to affiliates":15390,"Depreciation and depletion":246518,"Insurance":31538,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1078034,"UBIT EXPENSE":14887,"DEBIT/CREDIT VISA EXPEN":583035,"PROVISION FOR LOAN LOSS":377669,"LOAN SERVICING":102443},"All other expenses":298291},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":137728390,"Non-interest bearing cash":1534975,"Savings and temp cash investments":14239162,"Pledges and grants receivable":0,"Accounts receivable":41004,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":88687601,"Inventories for sale or use":0,"Prepaid expenses deferred charges":171268,"Land, building, equipment":1867631,"Investments publicly traded":1250000,"Investments other":23773565,"Investments program related":0,"Intangible assets":0,"Other assets":6163184},"Liabilities":{"value":115734069,"Sum of Total Liabilities":0,"Accounts payable, accrued":604026,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":115130043},"Fund balance":{"value":21994321,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10928799768565935,"percentile":0.6388027421398466},"Liabilities to Assets Ratio":{"score":0.8403065555329587,"percentile":0.07352478479531589},"Operating Reserve Ratio":{"score":21.62036252872506,"percentile":0.9507556091950724},"Officer Compensation Ratio":{"score":0.08988135426397684,"percentile":0.5871884747944736},"Program Expense Growth":{"score":-0.5814536340852131,"percentile":0.025373585798126992},"Revenue Growth":{"score":0.07498663412154746,"percentile":0.6974523853318629},"Asset Growth":{"score":0.07715608729508584,"percentile":0.6201652056575775},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5508897298057503,"percentile":0.4599225699311433}},"source_xml":"202313199349310021_public.xml"},{"Organization":{"value":null,"Person":["GEORGE GOUDIE","JAMIE STAHL","PAUL HOPPA","SHONTAYE WITCHER","DAVID MIERAS","SHELLEY PEETS","TAYLOR ADAMS","TIMOTHY BURGESS","MEAGAN WACHTER","AUSTIN RANKIN","MARY HEETHOUSE","KAJA HUNTER","MORGAN RESCORLA","MICHAEL VERSTRAETE"],"Title":["BOARD MEMBER","BOARD MEMBER","SECRETARY","BOARD TREASURER","VICE CHAIRPERSON","CHAIRPERSON","BOARD MEMBER","BOARD MEMBER","CHAIR SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","PRESIDENT/CEO","VP OF FINANCE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,168110,99256],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,147552,87251],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,20558,12005]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2020,"name":"BEST FINANCIAL CREDIT UNION","phone":2317331329,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":12,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":46,"Total Gross UBI":150056,"Net unrelated business taxable income":72859,"Number of employees":46,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5881103,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5290907,"Total revenue":{"value":5290907,"INCOME FROM LOANS":3461134,"FEES/CHARGES/OTHER":1829773},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":440140,"Investment income total":440140,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":150056,"Other total":150056,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5005864,"Grant expense":{"value":22482,"Grants to domestic orgs":16852,"Grants to domestic individuals":5630,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2026754,"Current officers":267366,"Disqualified persons":0,"Other salaries and wages":1401829,"Pension plan contributions":103439,"Other employee benefits":114595,"Payroll taxes":139525},"Other expenses":{"value":2956628,"Management services":13893,"Legal":0,"Accounting":49357,"Lobbying services":0,"Investment management fees":0,"Other services":16124,"Advertising":162738,"Office expenses":617697,"Information technology":292348,"Royalties":0,"Occupancy":114924,"Travel":18856,"Conferences and meetings":19972,"Interest":501668,"Payments to affiliates":11925,"Depreciation and depletion":255361,"Insurance":31494,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":670381,"DEBIT/CREDIT VISA EXPEN":422005,"LOAN SERVICING":90421,"PROVISION FOR LOAN LOSS":85494,"MAINTENANCE":72461},"All other expenses":179890},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":116774846,"Non-interest bearing cash":1693006,"Savings and temp cash investments":8335255,"Pledges and grants receivable":0,"Accounts receivable":61959,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":74297877,"Inventories for sale or use":0,"Prepaid expenses deferred charges":213176,"Land, building, equipment":2118040,"Investments publicly traded":2500000,"Investments other":22192143,"Investments program related":0,"Intangible assets":0,"Other assets":5363390},"Liabilities":{"value":96325829,"Sum of Total Liabilities":0,"Accounts payable, accrued":621788,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":95704041},"Fund balance":{"value":20449017,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1488222532405911,"percentile":0.6970684244883352},"Liabilities to Assets Ratio":{"score":0.8248850869818317,"percentile":0.07557277302276344},"Operating Reserve Ratio":{"score":23.327610578313752,"percentile":0.95513452307165},"Officer Compensation Ratio":{"score":0.05341056009512044,"percentile":0.7402276968489612},"Program Expense Growth":{"score":-0.75,"percentile":0.01611952346227638},"Revenue Growth":{"score":0.06792772906560095,"percentile":0.6744755030375007},"Asset Growth":{"score":0.061708002681614575,"percentile":0.5697767231211383},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5635899271571313,"percentile":0.4976614791306986}},"source_xml":"202103199349317735_public.xml"},{"Organization":{"value":null,"Person":["PAUL HOPPA","JAMIE STAHL","SHONTAYE WITCHER","DAVID MIERAS","SHELLEY PEETS","TAYLOR ADAMS","TIMOTHY BURGESS","MEAGAN WACHTER","AUSTIN RANKIN","MARY HEETHOUSE","CATHERINE KLOSKA","MORGAN RESCORLA","MICHAEL VERSTRAETE","RANDI SHEFFER","CHARLES RITTER"],"Title":["SECRETARY","BOARD MEMBER","TREASURER","VICE CHAIRPERSON","CHAIRPERSON","BOARD MEMBER","BOARD MEMBER","CHAIR SUPERVISORY COMMITTE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","PRESIDENT/CEO","CFO","COO","AGENCY PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,301334,185223,127529,110094],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,238123,138972,105062,101016],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,63211,46251,22467,9078]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2023,"name":"BEST FINANCIAL CREDIT UNION","phone":2317331329,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":53,"Total Gross UBI":120697,"Net unrelated business taxable income":29837,"Number of employees":53,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8284218,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7212410,"Total revenue":{"value":7212410,"INCOME FROM LOANS":4800204,"FEES/CHARGES/OTHER":2412206},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":951111,"Investment income total":951111,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":120697,"Other total":120697,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7986478,"Grant expense":{"value":40155,"Grants to domestic orgs":34132,"Grants to domestic individuals":6023,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2667430,"Current officers":614086,"Disqualified persons":0,"Other salaries and wages":1516408,"Pension plan contributions":180913,"Other employee benefits":186820,"Payroll taxes":169203},"Other expenses":{"value":5278893,"Management services":69138,"Legal":0,"Accounting":31552,"Lobbying services":0,"Investment management fees":0,"Other services":22814,"Advertising":429550,"Office expenses":750469,"Information technology":398833,"Royalties":0,"Occupancy":130583,"Travel":41913,"Conferences and meetings":61097,"Interest":1447486,"Payments to affiliates":17499,"Depreciation and depletion":248280,"Insurance":36171,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1309346,"UBIT EXPENSE":6713,"DEBIT/CREDIT VISA EXPEN":624612,"PROVISION FOR LOAN LOSS":578475,"LOAN SERVICING":99546},"All other expenses":284162},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":139035538,"Non-interest bearing cash":1265157,"Savings and temp cash investments":4522671,"Pledges and grants receivable":0,"Accounts receivable":49282,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":99090313,"Inventories for sale or use":0,"Prepaid expenses deferred charges":302696,"Land, building, equipment":2202529,"Investments publicly traded":22157041,"Investments other":3164568,"Investments program related":0,"Intangible assets":0,"Other assets":6281281},"Liabilities":{"value":116629491,"Sum of Total Liabilities":0,"Accounts payable, accrued":611654,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":116017837},"Fund balance":{"value":22406047,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03594062831277497,"percentile":0.49240494436257193},"Liabilities to Assets Ratio":{"score":0.8388466192003371,"percentile":0.07372122615459996},"Operating Reserve Ratio":{"score":17.408867588441364,"percentile":0.9367983769645041},"Officer Compensation Ratio":{"score":0.09067576471130329,"percentile":0.5843294439639236},"Program Expense Growth":{"score":-0.5029411764705883,"percentile":0.03193699062811429},"Revenue Growth":{"score":0.08241066432188796,"percentile":0.7194628219374213},"Asset Growth":{"score":0.07611901679145285,"percentile":0.6169971237741556},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5280765193230718,"percentile":0.39519792783872754}},"source_xml":"202433189349303173_public.xml"},{"Organization":{"value":null,"Person":["Marie Fowler","Shontaye Witcher","David Mieras","Dan Frein","Austin Rankin","Marsha Marek","Paul Hoppa","George Goudie","Jamie Stahl","Carol Wagner"],"Title":["Board member","Committee Member","Committee Member","Board Member","Committee Member","Board Treasurer","Secretary","Chairperson","Vice Chairperson","CEO"],"Hours":[5.0,3.0,5.0,5.0,3.0,5.0,5.0,5.0,5.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,134769],"Direct compensation":[0,0,0,0,0,0,0,0,0,134769],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonabe rates and promote savings at a reasonable rate of interest.","year":2015,"name":"CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN","phone":2317379309,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Morgan Rescorla","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":7,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":46,"Total Gross UBI":163980,"Net unrelated business taxable income":68105,"Number of employees":46,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4083350,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3688794,"Total revenue":{"value":3688794,"Loans to Member":2474637,"Service Charges":629960,"Insurance and Investment Services":142970,"Atm and shared branch services":441227},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":394556,"Investment income total":394556,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3329489,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1387022,"Current officers":134769,"Disqualified persons":0,"Other salaries and wages":1039280,"Pension plan contributions":58356,"Other employee benefits":62442,"Payroll taxes":92175},"Other expenses":{"value":1942467,"Management services":0,"Legal":6901,"Accounting":2495,"Lobbying services":0,"Investment management fees":0,"Other services":1328,"Advertising":154810,"Office expenses":430070,"Information technology":467009,"Royalties":0,"Occupancy":128564,"Travel":0,"Conferences and meetings":32133,"Interest":239979,"Payments to affiliates":0,"Depreciation and depletion":146240,"Insurance":9146,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":318011,"Loan Loss Expense":60786,"Loan Processing":204922,"Audit and Exam fees":52303},"All other expenses":5781},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":79000905,"Non-interest bearing cash":1064039,"Savings and temp cash investments":6103981,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":39385228,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1360835,"Investments publicly traded":0,"Investments other":29813947,"Investments program related":0,"Intangible assets":0,"Other assets":1272875},"Liabilities":{"value":62152648,"Sum of Total Liabilities":0,"Accounts payable, accrued":434499,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":61718149},"Fund balance":{"value":16848257,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18461826686421687,"percentile":0.7402438594413859},"Liabilities to Assets Ratio":{"score":0.7867333671683888,"percentile":0.08077263110975644},"Operating Reserve Ratio":{"score":23.727636583271487,"percentile":0.9560685889724042},"Officer Compensation Ratio":{"score":0.040477382565312574,"percentile":0.8049055772590324},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6465507629238539,"percentile":0.7330796460991088}},"source_xml":"201642919349301154_public.xml"},{"Organization":{"value":null,"Person":["GEORGE GOUDIE","JAMIE STAHL","PAUL HOPPA","MARSHA MAREK","SHELLEY PEETS","SHONTAYE WITCHER","DAVID MIERAS","MORGAN RESCORLA","MICHAEL VERSTRAETE"],"Title":["BOARD MEMBER","CHAIRPERSON","SECRETARY","VICE CHAIRPERSON","BOARD MEMBER","BOARD TREASURER","BOARD MEMBER","PRESIDENT/CEO","VP OF FINANCE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,109651,67621],"Direct compensation":[0,0,0,0,0,0,0,91073,52387],"Other compensation":[0,0,0,0,0,0,0,18578,15234]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2018,"name":"BEST FINANCIAL CREDIT UNION","phone":2317379309,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":9,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":44,"Total Gross UBI":104179,"Net unrelated business taxable income":45019,"Number of employees":44,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5196288,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4539130,"Total revenue":{"value":4539130,"INCOME FROM LOANS":2609218,"FEES/CHARGES/OTHER":1825733,"INSURANCE SALES":70475,"SHARED BRANCHING":17597,"NON MEMBER ATMS":16107},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":657158,"Investment income total":666479,"Net investment gain":-9321,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4445431,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1785623,"Current officers":177272,"Disqualified persons":0,"Other salaries and wages":1310591,"Pension plan contributions":85092,"Other employee benefits":86688,"Payroll taxes":125980},"Other expenses":{"value":2659808,"Management services":11401,"Legal":468,"Accounting":38575,"Lobbying services":0,"Investment management fees":0,"Other services":11852,"Advertising":155547,"Office expenses":515075,"Information technology":309307,"Royalties":0,"Occupancy":103726,"Travel":39744,"Conferences and meetings":22842,"Interest":307056,"Payments to affiliates":14383,"Depreciation and depletion":246343,"Insurance":26680,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":775560,"DEBIT/CREDIT VISA EXPEN":344848,"PROVISION FOR LOAN LOSS":304334,"LOAN SERVICING":75546,"MAINTENANCE":50832},"All other expenses":81249},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":89173892,"Non-interest bearing cash":1101390,"Savings and temp cash investments":1732940,"Pledges and grants receivable":0,"Accounts receivable":15891,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":54945666,"Inventories for sale or use":0,"Prepaid expenses deferred charges":246478,"Land, building, equipment":2429272,"Investments publicly traded":750000,"Investments other":26138876,"Investments program related":0,"Intangible assets":0,"Other assets":1813379},"Liabilities":{"value":70445699,"Sum of Total Liabilities":0,"Accounts payable, accrued":530483,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":69915216},"Fund balance":{"value":18728193,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14449872678342693,"percentile":0.6912706129746821},"Liabilities to Assets Ratio":{"score":0.7899812088497831,"percentile":0.08032526100686131},"Operating Reserve Ratio":{"score":20.059672954096015,"percentile":0.9461547990919634},"Officer Compensation Ratio":{"score":0.039877348225627614,"percentile":0.8080127098425579},"Program Expense Growth":{"score":-1.0,"percentile":0.008996993147392333},"Revenue Growth":{"score":0.05259733106827889,"percentile":0.6170923703144392},"Asset Growth":{"score":0.0379774844847306,"percentile":0.4790641654333109},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5552229111450511,"percentile":0.4727647862173758}},"source_xml":"201933189349308543_public.xml"},{"Organization":{"value":null,"Person":["GEORGE GOUDIE","JAMIE STAHL","PAUL HOPPA","SHONTAYE WITCHER","DAVID MIERAS","MEAGAN WACHTER","AUSTIN RANKIN","MARY HEETHOUSE","SHELLEY PEETS","MORGAN RESCORLA","MICHAEL VERSTRAETE"],"Title":["BOARD VICE CHAIR","CHAIRPERSON","SECRETARY","BOARD TREASURER","BOARD MEMBER","CHAIR SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","SUPERVISORY COMMITTEE","BOARD MEMBER","PRESIDENT/CEO","VP OF FINANCE"],"Hours":[5.0,5.0,5.0,5.0,5.0,2.0,2.0,2.0,2.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,174493,92454],"Direct compensation":[0,0,0,0,0,0,0,0,0,154277,82440],"Other compensation":[0,0,0,0,0,0,0,0,0,20216,10014]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2019,"name":"BEST FINANCIAL CREDIT UNION","phone":2317331329,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":9,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1888 E SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":53,"Total Gross UBI":97183,"Net unrelated business taxable income":36730,"Number of employees":53,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5807647,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5062424,"Total revenue":{"value":5062424,"INCOME FROM LOANS":3108902,"FEES/CHARGES/OTHER":1953522},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":648040,"Investment income total":648040,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":97183,"Other total":97183,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4962062,"Grant expense":{"value":21157,"Grants to domestic orgs":16207,"Grants to domestic individuals":4950,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1957212,"Current officers":266947,"Disqualified persons":0,"Other salaries and wages":1365109,"Pension plan contributions":95560,"Other employee benefits":99699,"Payroll taxes":129897},"Other expenses":{"value":2983693,"Management services":27954,"Legal":0,"Accounting":29532,"Lobbying services":0,"Investment management fees":0,"Other services":13795,"Advertising":211602,"Office expenses":564778,"Information technology":310868,"Royalties":0,"Occupancy":105523,"Travel":49587,"Conferences and meetings":40702,"Interest":431424,"Payments to affiliates":16316,"Depreciation and depletion":252474,"Insurance":27352,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":767693,"DEBIT/CREDIT VISA EXPEN":434729,"PROVISION FOR LOAN LOSS":153476,"MAINTENANCE":95304,"LOAN SERVICING":84184},"All other expenses":134093},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":93240872,"Non-interest bearing cash":1450062,"Savings and temp cash investments":4184427,"Pledges and grants receivable":0,"Accounts receivable":24445,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":64561109,"Inventories for sale or use":0,"Prepaid expenses deferred charges":151750,"Land, building, equipment":2252693,"Investments publicly traded":750000,"Investments other":17921524,"Investments program related":0,"Intangible assets":0,"Other assets":1944862},"Liabilities":{"value":73667094,"Sum of Total Liabilities":0,"Accounts payable, accrued":1060940,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":72606154},"Fund balance":{"value":19573778,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14559855308010283,"percentile":0.6927465603517166},"Liabilities to Assets Ratio":{"score":0.7900729843024205,"percentile":0.08031112706130282},"Operating Reserve Ratio":{"score":18.790751103069653,"percentile":0.9419506941734457},"Officer Compensation Ratio":{"score":0.05379759462900705,"percentile":0.7384030745081798},"Program Expense Growth":{"score":-0.8571428571428573,"percentile":0.010672655807492881},"Revenue Growth":{"score":0.06927836933855308,"percentile":0.6790753589665415},"Asset Growth":{"score":0.03882820006451823,"percentile":0.4825437286417312},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5572564466064196,"percentile":0.4787623268057667}},"source_xml":"202003219349306910_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["SHONTAYE WITCHER","DAVID MIERAS","PAUL HOPPA","TAYLOR ADAMS","JOHN HENDRICKS","TRACEY BANKHEAD","MORGAN RESCORLA","MICHAEL VERSTRAETE","RANDI SHEFFER","CHARLES RITTER"],"Title":["CHAIRPERSON","VICE-CHAIRPERSON","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT/CEO","CFO","COO","AGENCY PRINCIPAL"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,50.0,50.0,50.0,50.0],"Total Compensation":[0,0,0,0,0,0,239809,131861,122693,126854],"Direct compensation":[0,0,0,0,0,0,239809,131861,122693,126854],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the credit union is to encourage thrift and savings by creating a source of credit at fair and reasonable rates and promote savings at a reasonable rate of interest.","year":2024,"name":"BEST FINANCIAL CREDIT UNION","phone":2317331329,"website":"WWW.BESTFCU.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MORGAN RESCORLA","year_formation":1955,"state_legal_domicile":"MI","total_volunteers":13,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1888 EAST SHERMAN BLVD, MUSKEGON, MI, 49444, USA","city":"MUSKEGON","state":"MI","country":"USA","zip_code":49444},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":52,"Total Gross UBI":474305,"Net unrelated business taxable income":0,"Number of employees":52,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9471857,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6986844,"Total revenue":{"value":6986844,"INTEREST ON LOANS":5558701,"FEE INCOME":1428143},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":790544,"Investment income total":789326,"Net investment gain":1218,"Income from invest bond proceeds":0},"Other revenues":{"value":1694469,"Other total":1694469,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9301322,"Grant expense":{"value":47796,"Grants to domestic orgs":47796,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":1836987,"Benefits paid to members Total":1836987},"Salaries":{"value":3096564,"Current officers":494363,"Disqualified persons":0,"Other salaries and wages":2041997,"Pension plan contributions":91301,"Other employee benefits":458661,"Payroll taxes":10242},"Other expenses":{"value":4319975,"Management services":0,"Legal":79258,"Accounting":43504,"Lobbying services":0,"Investment management fees":0,"Other services":883369,"Advertising":466978,"Office expenses":1180782,"Information technology":0,"Royalties":0,"Occupancy":228057,"Travel":74823,"Conferences and meetings":0,"Interest":632,"Payments to affiliates":0,"Depreciation and depletion":253898,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1108674,"PROVISION FOR CREDIT LO":722886,"LOAN SERVICING EXPENSE":349429,"OPERATING FEES":20241,"MISC NON-INTEREST EXPEN":16118},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":138748886,"Non-interest bearing cash":1887494,"Savings and temp cash investments":5294274,"Pledges and grants receivable":0,"Accounts receivable":42680,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":103055542,"Inventories for sale or use":0,"Prepaid expenses deferred charges":348444,"Land, building, equipment":2502854,"Investments publicly traded":0,"Investments other":19093514,"Investments program related":541400,"Intangible assets":0,"Other assets":5982684},"Liabilities":{"value":116004802,"Sum of Total Liabilities":0,"Accounts payable, accrued":890022,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":115114780},"Fund balance":{"value":22744084,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018004389213223976,"percentile":0.4470147731286273},"Liabilities to Assets Ratio":{"score":0.8360773577670382,"percentile":0.0740919861757722},"Operating Reserve Ratio":{"score":14.917114577906238,"percentile":0.9257918795277288},"Officer Compensation Ratio":{"score":0.06678803292693232,"percentile":0.6788142103697742},"Program Expense Growth":{"score":-0.4545454545454544,"percentile":0.03829902459380926},"Revenue Growth":{"score":0.08817872951428601,"percentile":0.7351482466653844},"Asset Growth":{"score":0.0707390070993459,"percentile":0.6001300315378346},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5263338621313065,"percentile":0.3904210937442192}},"source_xml":"202523219349317337_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}