Montana Cooperative Development Center Inc
Montana Cooperative Development Center Inc. consistently operates with expenses exceeding revenue, reporting zero officer compensation.
EIN: 200436490 · Great Falls, MT · NTEE: S32 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $763K |
| Total Expenses | $731K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $600,000, |
| Net Assets | $118K |
| Transparency Score | 75/100 |
Is Montana Cooperative Development Center Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Montana Cooperative Development Center Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Montana Cooperative Development Center Inc
Montana Cooperative Development Center Inc (EIN: 200436490) is a nonprofit organization based in Great Falls, MT, classified under NTEE code S32. The organization reported total revenue of $763K and total assets of $250K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Montana Cooperative Development Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Montana Cooperative Development Center Inc is a small nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $678K |
| Total Expenses | $731K |
| Surplus / Deficit | $-53,384 |
| Total Assets | $359K |
| Total Liabilities | $242K |
| Net Assets | $118K |
| Operating Margin | -7.9% |
| Debt-to-Asset Ratio | 67.2% |
| Months of Reserves | 5.9 months |
Financial Health Grade: C
In 2023, Montana Cooperative Development Center Inc reported a deficit of $53K with expenses exceeding revenue, holds 5.9 months of operating reserves (adequate), has a debt-to-asset ratio of 67.2% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Montana Cooperative Development Center Inc's revenue has grown at a compound annual growth rate (CAGR) of 5.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.1% | +6.7% | +4.8% |
| 2022 | +36.0% | +37.6% | -4.1% |
| 2021 | +6.2% | +14.7% | +13.6% |
| 2020 | -1.1% | -19.4% | -10.6% |
| 2019 | +23.4% | +31.5% | +7.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2004 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Montana Cooperative Development Center Inc with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Montana Cooperative Development Center Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $53K, with expenses exceeding revenue.
- Debt-to-asset ratio: 67.2%.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all available filings, indicating that no officers received compensation from the organization. This is highly unusual for an organization of this size with revenues exceeding $600,000, suggesting either volunteer leadership or compensation being reported under other categories.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Montana Cooperative Development Center Inc's IRS 990 filings:
- Consistent operating deficits (expenses exceeding revenue in 7 out of 10 periods)
- Significant increase in liabilities in the most recent fiscal year (from $138,035 to $241,612)
- Zero reported officer compensation for an organization with over $600,000 in annual revenue, which is unusual.
Strengths
The following positive indicators were identified for Montana Cooperative Development Center Inc:
- Long history of IRS 990 filings (13 filings), indicating consistent compliance and transparency.
- Assets consistently exceed liabilities, suggesting overall financial stability despite operating deficits.
- No reported officer compensation, which can be viewed positively for donor trust if leadership is genuinely volunteer.
Frequently Asked Questions about Montana Cooperative Development Center Inc
Is Montana Cooperative Development Center Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Montana Cooperative Development Center Inc (EIN: 200436490) some concerns. Mission Score: 75/100. 3 red flags identified, 3 strengths noted.
How does Montana Cooperative Development Center Inc spend its money?
Montana Cooperative Development Center Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Montana Cooperative Development Center Inc tax-deductible?
Montana Cooperative Development Center Inc is registered as a tax-exempt nonprofit (EIN: 200436490). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Montana Cooperative Development Center Inc CEO make?
Montana Cooperative Development Center Inc's highest-compensated officer earns $600,000, annually. The organization reported $763K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Montana Cooperative Development Center Inc's spending goes to programs?
Montana Cooperative Development Center Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Montana Cooperative Development Center Inc compare to similar nonprofits?
With a transparency score of 75/100 (Good), Montana Cooperative Development Center Inc is above average for NTEE category S32 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Montana Cooperative Development Center Inc located?
Montana Cooperative Development Center Inc is headquartered in Great Falls, Montana and files with the IRS under EIN 200436490. It is classified under NTEE code S32.
How many years of IRS 990 filings does Montana Cooperative Development Center Inc have?
Montana Cooperative Development Center Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $763K in total revenue.
How does the organization cover its expenses when they consistently exceed revenue?
The organization likely draws upon accumulated net assets from previous profitable years or receives non-cash contributions not fully reflected in revenue figures to cover the deficit, as seen in 7 of the last 10 periods, including 2023 where expenses were $731,062 against $677,678 in revenue.
What is the source of the significant increase in liabilities in 2023?
Liabilities increased from $138,035 in 2022 to $241,612 in 2023. Further investigation into the 990 filing's balance sheet details would be needed to understand the nature of this increase, such as new loans, accounts payable, or deferred revenue.
Who leads the organization if no officer compensation is reported?
The consistent reporting of 0% officer compensation suggests that the organization's leadership may be entirely volunteer-based, or that compensation for key personnel is categorized differently within the financial statements, such as 'salaries and wages' for non-officer staff.
Filing History
IRS 990 filing history for Montana Cooperative Development Center Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Montana Cooperative Development Center Inc's revenue has grown by 79.8%, moving from $377K to $678K. Total assets increased by 5% over the same period, from $342K to $359K. Total functional expenses rose by 146.2%, from $297K to $731K. In its most recent filing year (2023), Montana Cooperative Development Center Inc reported a deficit of $53K, with expenses exceeding revenue. The organization holds $242K in liabilities against $359K in assets (debt-to-asset ratio: 67.2%), resulting in net assets of $118K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $678K | $731K | $359K | $242K | — | — |
| 2022 | $677K | $685K | $343K | $138K | — | — |
| 2021 | $498K | $498K | $357K | $132K | — | — |
| 2020 | $468K | $434K | $315K | $95K | — | View 990 |
| 2019 | $473K | $538K | $352K | $170K | — | View 990 |
| 2018 | $384K | $409K | $329K | $65K | — | View 990 |
| 2017 | $388K | $402K | $436K | $141K | — | View 990 |
| 2016 | $340K | $404K | $351K | $38K | — | View 990 |
| 2015 | $303K | $287K | $433K | $73K | — | View 990 |
| 2014 | $332K | $274K | $482K | $30K | — | View 990 |
| 2013 | $303K | $254K | $419K | $30K | — | View 990 |
| 2012 | $330K | $302K | $367K | $27K | — | View 990 |
| 2011 | $377K | $297K | $342K | $30K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $678K, expenses of $731K, and assets of $359K (revenue +0.1% year-over-year).
- 2022: Revenue of $677K, expenses of $685K, and assets of $343K (revenue +36.0% year-over-year).
- 2021: Revenue of $498K, expenses of $498K, and assets of $357K (revenue +6.2% year-over-year).
- 2020: Revenue of $468K, expenses of $434K, and assets of $315K (revenue -1.1% year-over-year).
- 2019: Revenue of $473K, expenses of $538K, and assets of $352K (revenue +23.4% year-over-year).
- 2018: Revenue of $384K, expenses of $409K, and assets of $329K (revenue -1.1% year-over-year).
- 2017: Revenue of $388K, expenses of $402K, and assets of $436K (revenue +13.9% year-over-year).
- 2016: Revenue of $340K, expenses of $404K, and assets of $351K (revenue +12.3% year-over-year).
- 2015: Revenue of $303K, expenses of $287K, and assets of $433K (revenue -8.8% year-over-year).
- 2014: Revenue of $332K, expenses of $274K, and assets of $482K (revenue +9.8% year-over-year).
- 2013: Revenue of $303K, expenses of $254K, and assets of $419K (revenue -8.2% year-over-year).
- 2012: Revenue of $330K, expenses of $302K, and assets of $367K (revenue -12.6% year-over-year).
- 2011: Revenue of $377K, expenses of $297K, and assets of $342K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Montana Cooperative Development Center Inc:
Data Sources and Methodology
This transparency report for Montana Cooperative Development Center Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.