MISSOULA CORRECTIONAL SERVICES INC

EIN: 810492805 501(c)(3) Crime & Legal

MISSOULA, MT

Total Revenue
$3,217,905
Total Expenses
$3,889,406
Total Assets
$3,174,468
Net Assets
$2,397,171
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Financial Trends

Organization Details

Formation Year
1993
Legal Domicile
MT
Principal Officer
SUE WILKINS
Phone
4065419200
Tax Period
2024-07-01 to 2025-06-30

MISSOULA CORRECTIONAL SERVICES INC, founded in 1993, is a community nonprofit in the Crime & Legal sector that reported $3.2M in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. Expenses of $3.9M exceeded revenue, resulting in a 21% operating deficit.

Mission

Missoula Correctional Services, Inc. was organized as a public benefit corporation to provide residential and non-residential programs for the care, treatment, and supervision of offenders who can be assisted to achieve a degree of responsibility that will enable them to live constructively in the community; to provide programs which make offenders accountable for their actions; and to provide programs which repay an offender's victims and community for his/her behavior. This corporation is organized exclusively for charitable, scientific, and educational purposes, within the meaning of Section 501(c)(3) of the Internal Revenue Code

Program Service Accomplishments

Program 1
Expenses: $3,264,455 Revenue: $2,830,383

PRE-RELEASE CENTERThe mission of the Missoula Pre-release Center (MPRC) is to provide a structured community based residential program for adult offenders that holds an offender accountable while...

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PRE-RELEASE CENTERThe mission of the Missoula Pre-release Center (MPRC) is to provide a structured community based residential program for adult offenders that holds an offender accountable while providing opportunities to the offender to become productive and law abiding.During the 2024-2025 fiscal year, MPRC has continued to have difficulty increasing our male client population. Legislation was passed in 2023 that expanded the sentencing options for the Court and Department of Corrections for placement of offenders in a prerelease center. The Pre-Release Center is now a residential transitional facility for adult male and female inmates, parolees, and probation cases. This initially expanded the number of referrals being received by the Missoula Pre-release Center. However, a new screening procedure implemented by the Department of Corrections impacted referrals reducing the number of referrals received. The FY 25 ADP for male offenders was 48.5, a decrease from the ADP of 62.06 the previous yearDuring FY 25 there were 75 male offenders who left the program. Fifty Eight (58) successfully completed - 77.3%; fifteen (15) were revoked; one (1) walked away - 1.3%; one (1) voluntarily quit - 1.3%.MPRC has increased its female population to capacity with a lengthy waiting list of females who are ready to come to our facility but no beds to accommodate them. Our facility is not designed in a fashion that allows females to use empty male beds due to separation requirements.The FYI 25 ADP for female offenders was 22.36. This is an increase from the ADP of 19.83 the previous year. During FY 25 there were 28 female offenders who left the program. Twenty (20) successfully completed - 71%; seven (7) were revoded - 25%; one (1) walked away - 3.6%.MCS goal is return to full capacity of 117 total offenders. The ADP for the first six months of FY 26 is 74.57 for male offenders and 23.24 for female offenders, a substantial increase. MCS implemented some changes in its own screening procedure that has assisted in our efforts.

Program 2
Expenses: $305,986 Revenue: $327,379

COUNTY MISDEMEANOR SUPERVISION PROGRAMThe mission of the Misdemeanor Supervision Program is to provide a sentencing alternative to the Courts that reduces the likelihood of offenders committing more...

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COUNTY MISDEMEANOR SUPERVISION PROGRAMThe mission of the Misdemeanor Supervision Program is to provide a sentencing alternative to the Courts that reduces the likelihood of offenders committing more crimes by monitoring their compliance with sentencing conditions ordered by the Court.The Misdemeanor Supervision Program monitors misdemeanor offenders for their adherence to court ordered treatment, compliance to behavioral restrictions such as the usage of alcohol or drugs, and contact with victim(s); and the payment of fines. The Misdemeanor Supervision Program received its first client July 1996.The Misdemeanor Supervision Program received 94 new clients from the County Courts during the fiscal year.A number of offenders are charged and convicted of more than one offense. The majority of crimes resulting in misdemeanor supervision are crimes related to DUIs including criminal endangerment and assaultive crimes such as Partner Family Member Assault (PFMA).There were 206 total county cases supervised during the fiscal year for an ADP of 110.91. Of those 85 successfully completed their period of probation. 109 clients remained on supervision at the end of the fiscal year. There were not any reports of violations concluded during the fiscal year.

Program 3
Expenses: $23,345 Revenue: $55,098

PRETRIAL SUPERVISION PROGRAMMCS' mission for the Pretrial Supervision Program was to provide information to the Courts that assisted the Courts in making the decision for the release of a defendant...

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PRETRIAL SUPERVISION PROGRAMMCS' mission for the Pretrial Supervision Program was to provide information to the Courts that assisted the Courts in making the decision for the release of a defendant or whether to continue the release of a defendent by monitoring those defendants for compliance to their conditions of release.The Pretrial Supervision Program is a nonresidential program designed to supervise Court ordered defendants who would otherwise be held in jail due to the amount of bond ordered by the Court. If the Court chooses to release the defendant, the officer supervises the defendant. MCS developed and started this program for the County in 1998.In May of 2023, Missoula County released a Request for Proposals for the Pretrial Supervision Program as our contract with the County for operating the program would expire June 30, 2023. MCS chose not to respond to the RFP due to new reporting and operating requirements that would impact MCS financially. Missoula County developed their own local criminal justice department which includes a variety of different programs and ultimately MSC assisted in the transfer of pretrial clients to a County program to be operated by the County. MCS discontinued operating the program June 30, 2024. MCS continues to receive court ordered supervision fees from clients who owed MCS fees at the time the program closed.

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

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $271,959
Program Service Revenue $2,935,329
Investment Income $1,614
Other Revenue $9,003
TOTAL REVENUE $3,217,905

Expense Breakdown

Grants Paid $0
Salaries & Benefits $2,388,000
Fundraising Expenses $0
Program Expenses $3,595,760
Other Expenses $1,501,406
TOTAL EXPENSES $3,889,406

Year-over-Year Comparison

2024 2023 Change
Revenue $3,217,905 $3,840,153 -0.2%
Expenses $3,889,406 $4,308,534 -0.1%
Net Income $-671,501 $-468,381 +0.4%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
4
Independent Members
4
Employees
68
Volunteers
N/A

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
1
$146,176
Total Directors
4
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SUE WILKINS Executive Dir. 40.00
Officer
$131,461 $14,715 $146,176
PAUL MEYER Board Chairman 1.00
Director
$0 $0 $0
MARK MUIR Vice Chair 1.00
Director
$0 $0 $0
KAREN TOWNSEND Director 1.00
Director
$0 $0 $0
BARBARA RIGG Secretary 1.00
Director
$0 $0 $0
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 $3,217,905 $3,889,406 $3,174,468 $-671,501
2024 $3,840,153 $4,308,534 $3,996,419 $-468,381
2023 $4,198,393 $4,092,191 $4,150,801 $106,202
2022 $3,136,069 $3,943,818 $4,182,894 $-807,749
2021 $4,652,436 $4,653,587 $4,884,399 $-1,151
2020 $5,339,310 $4,778,696 $4,970,254 $560,614
2019 $4,864,227 $4,629,987 $4,373,703 $234,240
2018 $4,954,407 $4,586,307 $4,129,414 $368,100
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