MONTANA CREDIT UNIONS LEAGUE: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA CREDIT UNIONS LEAGUE (EIN 81-0240316)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-09-15
- IRS object ID
- 201102589349300615
- Schema version
- 2010v3.4
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-09-15T10:11:05-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GALUSHA HIGGINS AND GALUSHA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1699 | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 596241699 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810240316 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA CREDIT UNION LEAGUE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MONT | NameControl |
| Phone | 4064429081 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 N RODNEY STREET | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TRACIE KENYON | Name |
| Title | CEO | Title |
| Phone | 4064429081 | Phone |
| Date Signed | 2011-09-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | NATHAN D MCCARTHY CPA | Name |
| Phone | 4064425520 | Phone |
| Date Prepared | 2011-09-12 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TRACIE KENYON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 N RODNEY STREET | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1052066 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | HTTP://WWW.MCUN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1955 | YearFormation |
| State Legal Domicile | MT | StateLegalDomicile |
| Activity Or Mission Description | TO FOSTER THE VITALITY OF AFFILIATED CREDIT UNIONS BY PROVIDING PROGRAMS AND SERVICES TO ENHANCE THEIR ABILITY TO SUCCESSFULLY MEET THE MEMBERS NEEDS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 15 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 924838 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 949888 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -1575 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1914 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 298103 | OtherRevenuePriorYear |
| Other Revenue Current Year | 100264 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1221366 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1052066 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 795684 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 467931 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 402660 | OtherExpensePriorYear |
| Other Expenses Current Year | 508764 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1198344 | TotalExpensesPriorYear |
| Total Expenses Current Year | 976695 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 23022 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 75371 | RevenuesLessExpensesCY |
| Total Assets BOY | 818610 | TotalAssetsBOY |
| Total Assets EOY | 893529 | TotalAssetsEOY |
| Total Liabilities BOY | 69494 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 64740 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 749116 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 828789 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO FOSTER THE VITALITY OF AFFILIATED CREDIT UNIONS BY PROVIDING PROGRAMS AND SERVICES TO ENHANCE THEIR ABILITY TO SUCCESSFULLY MEET THE MEMBERS NEEDS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 409395 | Expense |
| Description | MEMBER SERVICES INCLUDING PUBLICATION OF NEWSLETTER, CONSULTING SERVICES TO MEMBER CREDIT UNIONS, MONITORING LEGISLATION CONCERNING CREDIT UNIONS, AND PRESENTATION OF SEMINARS FOR MEMBER CREDIT UNIONS | Description |
| Total Program Service Expense | 409395 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 15 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MT | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRACIE KENYON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4064429081 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1236 HELENA AVENUE | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|
| KATHY SHEA | ||||||
| CHAIR | 1.00 | X | 0 | 0 | 0 | |
| CHRIS CISCO | ||||||
| VICE CHAIR | 1.00 | X | 0 | 0 | 0 | |
| BERNIE NEIBAUER | ||||||
| CONTROLLER | 1.00 | X | 0 | 0 | 0 | |
| TOM BOOS | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | |
| WALLY BERRY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LESLIE HUNTER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JEREMY PRESTA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GREG STRIZICH | ||||||
| AT LARGE DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BOB BJELLAND | ||||||
| AT LARGE DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TRACIE KENYON | ||||||
| PRESIDENT | 40.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEMBERSHIP FEES | 522100 | 730460 | 730460 |
| PROGRAM SERVICE REVENU | 522100 | 219428 | 219428 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 949888 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1914 | TotalRevenueColumn |
| Exclusion | $1,914 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| NET LSG INCOME/LOSS | 900003 | 95922 | 95922 |
| MISC INCOME | 900099 | 4342 | 4342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 100264 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1052066 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1050152 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,914 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 466465 | Total |
| Program Services | 331888 | ProgramServices |
| Management And General | 134577 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1466 | Total |
| Management And General | 1466 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 198 | Total |
| Management And General | 198 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16534 | Total |
| Management And General | 16534 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31316 | Total |
| Management And General | 31316 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9075 | Total |
| Management And General | 9075 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46531 | Total |
| Program Services | 9438 | ProgramServices |
| Management And General | 37093 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 123102 | Total |
| Management And General | 123102 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12217 | Total |
| Program Services | 630 | ProgramServices |
| Management And General | 11587 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8007 | Total |
| Management And General | 8007 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DONATIONS | 196231 | 54656 | 141575 |
| MEMBER RELATIONS | 26988 | 736 | 26252 |
| BOARD & COMMITTEE EXPEN | 18018 | 398 | 17620 |
| SUBSCRIPTIONS & DUES | 15685 | 9813 | 5872 |
| EDUCATION & LIBRARY EXP | 2597 | 1786 | 811 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2265 | Total |
| Program Services | 50 | ProgramServices |
| Management And General | 2215 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 976695 | Total |
| Program Services | 409395 | ProgramServices |
| Management And General | 567300 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19462 | BOY |
| EOY | 105613 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100000 | BOY |
| EOY | 100000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 105181 | BOY |
| EOY | 15380 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17525 | BOY |
| EOY | 7129 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 124996 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 110236 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21783 | BOY |
| EOY | 14760 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 546811 | BOY |
| EOY | 644173 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7848 | BOY |
| EOY | 6474 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 818610 | BOY |
| EOY | 893529 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20160 | BOY |
| EOY | 5044 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23355 | BOY |
| EOY | 23355 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25979 | BOY |
| EOY | 36341 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69494 | BOY |
| EOY | 64740 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 746925 | BOY |
| EOY | 826598 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2191 | BOY |
| EOY | 2191 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 749116 | BOY |
| EOY | 828789 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 818610 | BOY |
| EOY | 893529 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 75371 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 4302 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 124996 | OtherCostOrOtherBasis |
| Depreciation | 110236 | Depreciation |
| Book Value | 14760 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 14760 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| INVESTMENTS-CU HOUSE | 40969 | C |
| INVESTMENT IN SUBSIDIARY | 592004 | C |
| INVESTMENTS-HR VALUE | 5511 | C |
| STOCK-CSSI | 5689 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 644173 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | COMPENSATED ABSENCES | Description |
| Amount | $36,341 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 36341 | TotalOfAmounts |
| Total Revenue | 1052066 | TotalRevenue |
| Total Expenses | 976695 | TotalExpenses |
| Excess Or Deficit For Year | 75371 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1443 | NetUnrealizedGLOnInvestments |
| Prior Period Adjustments | 2859 | PriorPeriodAdjustments |
| Total Adjustments | 4302 | TotalAdjustments |
| Excess Or Deficit Per FS | 79673 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1053507 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1441 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 1441 | RevenueNotRptdF990 |
| Revenue Subtotal | 1052066 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1052066 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 976695 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 976695 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 976695 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | AS A MATTER OF LAW, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. ALTHOUGH MANAGEMENT BELIEVES THAT THE AMOUNTS REFLECTED IN THE TAX RETURNS SUBSTANTIALLY COMPLY WITH THE APPLICABLE FEDERAL AND STATE TAX REGULATIONS, BOTH THE IRS AND THE VARIOUS STATE TAXING AUTHORITIES CAN TAKE POSITIONS CONTRARY TO OUR POSITION BASED ON THEIR INTERPRETATION OF THE LAW. A TAX POSITION THAT IS CHALLENGED BY A TAXING AUTHORITY COULD RESULT IN AN ADJUSTMENT TO THE FINANCIAL STATEMENTS. GENERALLY, FEDERAL AND STATE TAXING AUTHORITIES CAN INCLUDE RETURNS FILED WITHIN THE LAST THREE YEARS FOR EXAMINATION, AND ADDITIONAL YEARS CAN BE ADDED IF A SUBSTANTIAL ERROR IS IDENTIFIED. GENERALLY, IF A SUBSTANTIAL ERROR IS IDENTIFIED, THE FEDERAL AND STATE TAXING AUTHORITIES WILL NOT GO BACK MORE THAN THE LAST SIX YEARS. ANY INTEREST AND PENALTIES THAT RESULTED FROM SUCH EXAMINATIONS WILL BE EXPENSED IN THE YEAR THEY ARE ASSESSED ON THE STATEMENT OF OPERATIONS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | ASSOCIATION MEMBERS ELECT THE GOVERNING BODY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS INSPECT AND APPROVE THE FORM 990 BEFORE IT IS FILED. | |
| THE BOARD REVIEWS THIS ON AN ONGOING BASIS. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THERE IS WRITTEN CONTRACT REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OF CEO COMPENSATION. CEO REVIEWS AND APPROVES COMPENSATION FOR OFFICERS. | FORM 990, PART VI, SECTION B, LINE 15 | |
| FORM 990 IS MADE AVAILABLE UPON REQUEST AND IS ALSO AVAILABLE THROUGH VARIOUS THIRD PARTY SERVICES ONLINE WHICH DISCLOSE TAX RETURNS FOR NON-PROFIT ENTITIES. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 1,443. PRIOR PERIOD ADJUSTMENTS: 2,859. TOTAL TO FORM 990, PART XI, LINE 5: 4,302. | FORM 990, PART XI, LINE 5: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA CREDIT UNIONS FOR COMMUNITY DEVELOPMENT | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 N RODNEY STREET | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 753103575 | EIN |
| Primary Activities | PROMOTING COMMUNITY DEVELOPMENT AND FINANCIAL EDUCATION IN MONTANA | PrimaryActivities |
| Legal Domicile State | MT | LegalDomicileState |
| Exempt Code Section | 501(C)3 | ExemptCodeSection |
| Public Charity Status | 170(B)(1)(A)(VI) | PublicCharityStatus |
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEAGUE SERVICE GROUP | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 N RODNEY STREET | AddressLine1 |
| City | HELENA | City |
| State | MT | State |
| ZIP Code | 59601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810305864 | EIN |
| Primary Activity | SERVICE AND SUPPLY SALES TO CREDIT UNIONS | PrimaryActivity |
| Legal Domicile State | MT | LegalDomicileState |
| Type Of Entity | C | TypeOfEntity |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType |
|---|
| LEAGUE SERVICE GROUP |
| J |
| LEAGUE SERVICE GROUP |
| P |
| MONTANA CREDIT UNIONS FOR COMMUNITY DEVELOPMENT |
| P |
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