Missoula Correctional Services Inc

Nonprofit profile at a glance

EIN
810492805
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Missoula, MT, USA
Phone
4065419200
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Half-Way House for Offenders, Ex-Offenders

Reported finances

Revenue
$3,217,905
Expenses
$3,889,406
Assets
$3,174,468
Liabilities
$777,297

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • SUE WILKINS (Executive Dir.): $146,176 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Missoula Correctional Services, Inc. was organized as a public benefit corporation to provide residential and non-residential programs for the care, treatment, and supervision of offenders who can be assisted to achieve a degree of responsibility that will enable them to live constructively in the community; to provide programs which make offenders accountable for their actions; and to provide programs which repay an offender's victims and community for his/her behavior. This corporation is organized exclusively for charitable, scientific, and educational purposes, within the meaning of Section 501(c)(3) of the Internal Revenue Code

What it reported doing in 2024

PRE-RELEASE CENTERThe mission of the Missoula Pre-release Center (MPRC) is to provide a structured community based residential program for adult offenders that holds an offender accountable while providing opportunities to the offender to become productive and law abiding.During the 2024-2025 fiscal year, MPRC has continued to have difficulty increasing our male client population. Legislation was passed in 2023 that expanded the sentencing options for the Court and Department of Corrections for placement of offenders in a prerelease center. The Pre-Release Center is now a residential transitional facility for adult male and female inmates, parolees, and probation cases. This initially expanded the number of referrals being received by the Missoula Pre-release Center. However, a new screening procedure implemented by the Department of Corrections impacted referrals reducing the number of referrals received. The FY 25 ADP for male offenders was 48.5, a decrease from the ADP of 62.06 the previous yearDuring FY 25 there were 75 male offenders who left the program. Fifty Eight (58) successfully completed - 77.3%; fifteen (15) were revoked; one (1) walked away - 1.3%; one (1) voluntarily quit - 1.3%.MPRC has increased its female population to capacity with a lengthy waiting list of females who are ready to come to our facility but no beds to accommodate them. Our facility is not designed in a fashion that allows females to use empty male beds due to separation requirements.The FYI 25 ADP for female offenders was 22.36. This is an increase from the ADP of 19.83 the previous year. During FY 25 there were 28 female offenders who left the program. Twenty (20) successfully completed - 71%; seven (7) were revoded - 25%; one (1) walked away - 3.6%.MCS goal is return to full capacity of 117 total offenders. The ADP for the first six months of FY 26 is 74.57 for male offenders and 23.24 for female offenders, a substantial increase. MCS implemented some changes in its own screening procedure that has assisted in our efforts.

Operating model

Revenue model
Earned-program. 91% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -20.9%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $3.6M in reported program spending
  • Leadership: top reported pay $146K · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.