COMMUNITY OPTION RESOURCE ENTERPRISES INC (EIN 810309011) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1970

Legal Domicile

Principal Officer

JACQUELYN HUGHES

Phone

4062489115

Tax Period

2024-07-01 to 2025-06-30

COMMUNITY OPTION RESOURCE ENTERPRISES INC, founded in 1970, is a community nonprofit in the Employment sector that reported $3.4M in total revenue in fiscal year 2024. Expenses of $3.2M left a modest 6% surplus.

Mission

PROVIDE SERVICES TO ADULTS WITH DEVELOPMENTAL, PHYSICAL, AND MENTAL DISABILITIES IN BILLINGS, MT AND THE SURROUNDING COMMUNITIES. OFFER DAY PROGRAMS AND RESIDENTIAL AND VOCATIONAL SUPPORTS TO INDIVIDUALS BASED ON THEIR SPECIFIC NEEDS.

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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%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $87,760

Program Service Revenue $3,121,708

Investment Income $108,242

Other Revenue $118,038

TOTAL REVENUE $3,435,748

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,359,294

Fundraising Expenses $0

Program Expenses $1,941,559

Other Expenses $854,360

TOTAL EXPENSES $3,213,654

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,435,748	$3,412,029	+0.0%
Expenses	$3,213,654	$2,883,431	+0.1%
Net Income	$222,094	$528,598	-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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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

148

Volunteers

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

$178,999

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACQUELYN HUGHES	PRESIDENT	3.00	Officer Director	$0	$0	$0
DAVE STOLTENBERG	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
LEE KILLMAN	VICE PRESIDENT (THRU 12/31)	3.00	Officer Director	$0	$0	$0
BRITTNEY JENSEN	SECRETARY/TREASURER	3.00	Officer Director	$0	$0	$0
DR TOM DELL	DIRECTOR	1.00	Director	$0	$0	$0
KIRK JENSEN	DIRECTOR	1.00	Director	$0	$0	$0
RONI KUZMA	DIRECTOR	1.00	Director	$0	$0	$0
DAVID HARRIS	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER SCHILLING	CEO	40.00	Officer	$91,888	$6,119	$98,007
LINDA VANBERG	BUSINESS MANAGER	40.00	Officer	$64,927	$16,065	$80,992

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
2025	$3,435,748	$3,213,654	$5,287,775	$222,094
2024	$3,412,029	$2,883,431	$4,734,486	$528,598
2023	$2,826,226	$3,025,544	$4,228,354	$-199,318
2022	$3,037,464	$2,943,494	$4,280,965	$93,970
2021	$3,316,192	$2,802,457	$4,596,303	$513,735
2020	$2,815,985	$2,850,179	$4,268,945	$-34,194
2019	$2,968,489	$2,804,757	$3,996,136	$163,732
2018	$2,786,276	$2,805,089	$3,977,651	$-18,813

COMMUNITY OPTION RESOURCE ENTERPRISES INC