Archer Cooperative Credit Union
Nonprofit profile at a glance
- EIN
- 470093680
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Archer, NE, USA
- Phone
- 3087952204
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $7,193,667
- Expenses
- $6,076,474
- Assets
- $105,407,500
- Liabilities
- $94,965,750
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Michael Kezeor (President and CEO)
Highest reported compensation
- Michael Kezeor (President and CEO): $179,864 total reported compensation
- Tyson Benner (Chief Lending Officer): $122,938 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
State chartered credit union.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 71
- Accountability: 82
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.7%; rating input score 79
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 15.5%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 17.35; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.9; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 5%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 42.9% per year; rating input score 100; 95th percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 3.9% per year; rating input score 100; 27th percentile among comparable filings
Details
- Where the money goes: 78.7% of revenue deployed · 100% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $6.1M in reported program spending
- Leadership: top reported pay $180K · 9 people listed · 2 of 6 pay-setting controls reported
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.