Post Community Credit Union
Nonprofit profile at a glance
- EIN
- 381222565
- IRS 990 coverage
- 2010–2017
- Forms available
- Form 990 2017
- Location
- Berrien Springs, MI, USA
- Phone
- 2699836357
- Rating confidence
- Limited
- Sector
- Credit Unions
Reported finances
- Revenue
- $4,309,978
- Expenses
- $3,923,571
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- DONALD R VILAND (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- DONALD R VILAND (CHIEF EXECUTIVE OFFICER): $124,002 total reported compensation
- STEVEN ANDERSON (CHIEF FINANCIAL OFFICER): $79,437 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide quality service while making a difference and adding value to our members, team and communities we serve
What it reported doing in 2017
Offer automated teller machines, debit cards, check cashing, money orders, wire transfers, bill payers, student scholarships, overdraft protection/courtesy pay and various insurance programs
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 91
- Sustainability: 37
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- 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; 64th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 9%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 5.2%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.2% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: -8.9% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $124K · 10 people listed
- Highest-paid contractors: 2 contractors listed · $264K reported
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2010 to 2017
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.