BEST FINANCIAL CREDIT UNION

EIN: 381562639

MUSKEGON, MI

Total Revenue
$8,284,218
Total Expenses
$7,986,478
Total Assets
$139,035,538
Net Assets
$22,406,047
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1955
Legal Domicile
MI
Principal Officer
MORGAN RESCORLA
Phone
2317331329
Tax Period
2023-01-01 to 2023-12-31

BEST FINANCIAL CREDIT UNION, founded in 1955, is a community nonprofit that reported $8.3M in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $8.0M left a modest 4% surplus.

Mission

THE PURPOSE OF THE CREDIT UNION IS TO ENCOURAGE THRIFT AND SAVINGS BY CREATING A SOURCE OF CREDIT AT FAIR AND REASONABLE RATES AND PROMOTE SAVINGS AT A REASONABLE RATE OF INTEREST.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $7,212,410
Investment Income $951,111
Other Revenue $120,697
TOTAL REVENUE $8,284,218

Expense Breakdown

Grants Paid $40,155
Salaries & Benefits $2,667,430
Fundraising Expenses $0
Other Expenses $5,278,893
TOTAL EXPENSES $7,986,478

Year-over-Year Comparison

2023 2022 Change
Revenue $8,284,218 $7,151,929 +0.2%
Expenses $7,986,478 $6,370,309 +0.3%
Net Income $297,740 $781,620 -0.6%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
7
Independent Members
7
Employees
53
Volunteers
11

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$614,086
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
PAUL HOPPA SECRETARY 1.00
Director
$0 $0 $0
JAMIE STAHL BOARD MEMBER 1.00
Director
$0 $0 $0
SHONTAYE WITCHER TREASURER 1.00
Director
$0 $0 $0
DAVID MIERAS VICE CHAIRPERSON 1.00
Director
$0 $0 $0
SHELLEY PEETS CHAIRPERSON 1.00
Director
$0 $0 $0
TAYLOR ADAMS BOARD MEMBER 1.00
Director
$0 $0 $0
TIMOTHY BURGESS BOARD MEMBER 1.00
Director
$0 $0 $0
MEAGAN WACHTER CHAIR SUPERVISORY COMMITTE 1.00
Director
$0 $0 $0
AUSTIN RANKIN SUPERVISORY COMMITTEE 1.00
Director
$0 $0 $0
MARY HEETHOUSE SUPERVISORY COMMITTEE 1.00
Director
$0 $0 $0
CATHERINE KLOSKA SUPERVISORY COMMITTEE 1.00
Director
$0 $0 $0
MORGAN RESCORLA PRESIDENT/CEO 50.00
Officer
$238,123 $63,211 $301,334
MICHAEL VERSTRAETE CFO 50.00
Officer
$138,972 $46,251 $185,223
RANDI SHEFFER COO 50.00
Officer
$105,062 $22,467 $127,529
CHARLES RITTER AGENCY PRINCIPAL 50.00
Highest
$101,016 $9,078 $110,094
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $8,284,218 $7,986,478 $139,035,538 $297,740
2022 $7,151,929 $6,370,309 $137,728,390 $781,620
2021 $6,644,465 $5,722,465 $124,604,613 $922,000
2020 $5,881,103 $5,005,864 $116,774,846 $875,239
2019 $5,807,647 $4,962,062 $93,240,872 $845,585
2018 $5,196,288 $4,445,431 $89,173,892 $750,857
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