Montana Credit Unions for Community Development

Nonprofit profile at a glance

EIN
753103575
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Helena, MT, USA
Phone
4064429081
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Financial Counseling

Reported finances

Revenue
$139,315
Expenses
$119,915
Assets
$452,459
Liabilities
$11,585

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • GERRY SINGLETON (CEO)

Highest reported compensation

  • GERRY SINGLETON (CEO): $487,783 total reported compensation
  • KAREN SMITH (SVP-CHIEF ADVOCACY OFFICER): $136,003 total reported compensation
  • MARA RAYNER (HUMAN RESOURCE BENEFITS): $117,822 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To implement programs through Montana credit unions that improve the social and economic well-being of Montana consumers.

What it reported doing in 2025

Education and training (financial education & capacity building): we provide financial education and training that equips credit unions, members and consumers with the knowledge and tools to make informed financial decisions.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 55
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 63.3%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.9%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 3.77; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 161.9%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -10.5% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -10.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 63.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $488K · 13 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 filed related-organization links
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.