Nonprofit · EIN 81-0492805
MISSOULA CORRECTIONAL SERVICES
Tax-exempt · MISSOULA, MT 59808
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,217,905 | $3,889,406 | -$671,501 | $3,174,468 | $777,297 | $2,397,171 |
| June 30, 2024 | 990 | $3,840,153 | $4,308,534 | -$468,381 | $3,996,419 | $927,151 | $3,069,268 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $271,959
- Program service revenue
- $2,935,329
- Investment income
- $1,614
- Other revenue
- $9,003
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $133,037
- Other salaries and wages
- $1,715,130
- Salaries, compensation and benefits (total)
- $2,388,000
- Professional fundraising fees
- $0
- Accounting fees
- $44,736
- Travel
- $3,740
- Depreciation
- $138,583
- Program services (functional)
- $3,595,760
- Management and general (functional)
- $293,646
Balance sheet and other
- Total assets, start of year
- $3,996,419
- Total assets, end of year
- $3,174,468
- Total liabilities, end of year
- $777,297
- Net assets, end of year
- $2,397,171
- Land, buildings and equipment
- $1,855,086
- Net assets without donor restrictions
- $2,397,171
- Gross receipts
- $3,217,905
- Employees
- 68
- Year formed
- 1993
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUE WILKINS | Executive Dir. Officer | 40 | $131,461 | $14,715 |
| PAUL MEYER | Board Chairman Trustee or director | 1 | $0 | $0 |
| MARK MUIR | Vice Chair Trustee or director | 1 | $0 | $0 |
| KAREN TOWNSEND | Director Trustee or director | 1 | $0 | $0 |
| BARBARA RIGG | Secretary Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUE WILKINS | ADMINSTRATOR Officer | 40 | $131,727 | $17,581 |
| PAUL MEYER | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| MARK MUIR | Vice President Trustee or director | 1 | $0 | $0 |
| KAREN TOWNSEND | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BARBARA RIGG | Secretary/Treas Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2350 MULLAN RD, MISSOULA, MT 59808-1830
- Principal officer (990 for 2024)
- SUE WILKINS, 2350 MULLAN ROAD, MISSOULA, MT 59808
- Signed the 990
- SUE WILKINS, Administrator
- Phone
- (406) 541-9200
- Return prepared by
- Boyle Deveny & Meyer PC
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 accomplishments
- 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.Expenses $3,264,455 · revenue $2,830,383
- 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.Expenses $305,986 · revenue $327,379
- 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.Expenses $23,345 · revenue $55,098
- TREATMENT COURT TESTINGMissoula Correctional Services, Inc. began collecting and testing urine samples for the presence of illegal drug substances on offenders that participate in Missoula's specialized courts June 2017. These courts include a court for offenders who are veterans and a court for individuals with mental health and addiction issues (co-occurring). MCS operates a call-in center that randomly selects those offenders to be tested each day. Results of all testing are reported to the court. MCS conducts minimal testing currently as the majority of clients are Medicaid eligible and are referred for testing to an agency that accepts Medicaid.Expenses $1,974 · revenue $1,206
- COMMUNITY SERVICE PROGRAMThe mission of the Community Service Program is to place individuals who have been ordered to perform community service by the Court or a criminal justice agency, in a suitable work site, monitor their compliance, and report the status of the case back to the referring entity. The Community Service Program was a nonresidential program which places offenders ordered to complete volunteer hours into appropriate community non-profit and government agencies.Due to the reduced referrals from the courts and the impacts of COVID, the County reduced the amount of funding they contributed to the program at a level that made it unfeasible for MCS to continue this program. Our contract officially concluded June 30, 2023. MSC continues to collect fees owed from previous clients who were in the program.revenue $708
- SOBRIETY & ACCOUNTABILITY PROGRAMThe mission of the Sobriety and Accountability Program (SAP) was to monitor the sobriety of individuals ordered by the court to participate in the program because there is an indication their use of alcohol and/or illegal substances played a factor in their interaction with the criminal justice system. It was funded through client fees based on service and ability to pay.MCS notified the Courts September 2021 that the Sobriety and Accountability Program would no longer take new referrals due to problems in obtaining adequate staff and financial issues. SAP continued to monitor those clients already in the program throughout the fiscal year until each completed their obligation to the Court. MCS continues to collect fees owed from previous clients who were in the program.revenue $1,747
- MUNICIPAL COURT MISDEMEANOR SUPERVISION PROGRAMIn June 2012 Missoula Correctional Services, Inc. began providing probation services to the Missoula Municipal Court.The mission of the Municipal Court Misdemeanor Supervision Program was to provide a sentencing alternative to the Municipal Courts that reduces the likelihood of offenders committing more crimes by monitoring their compliance with sentencing conditions ordered by the court.The Municipal Court decided to discontinue the Misdemeanor Supervision Program with the election of new Judges who started January 2021. This was a decision made by those judges. Our contract was officially concluded June 30th 2021. MCS continues to collect fees owed from previous clients in the program.revenue $1,385
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0492805
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I310)
- Assets (IRS master file)
- $3,174,468
- Income (IRS master file)
- $3,217,905
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,217,905 | $3,889,406 | $3,174,468 | IRS |
| 990 | June 2024 | $3,840,153 | $4,308,534 | $3,996,419 | IRS |
| 990 | June 2023 | $4,198,393 | $4,092,191 | $4,150,801 | IRS |
| 990 | June 2022 | $3,136,069 | $3,943,818 | $4,182,894 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about MISSOULA CORRECTIONAL SERVICES
- What is the EIN of MISSOULA CORRECTIONAL SERVICES?
- The employer identification number (EIN) of MISSOULA CORRECTIONAL SERVICES is 81-0492805.
- Is MISSOULA CORRECTIONAL SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to MISSOULA CORRECTIONAL SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MISSOULA CORRECTIONAL SERVICES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MISSOULA CORRECTIONAL SERVICES due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MISSOULA CORRECTIONAL SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MISSOULA CORRECTIONAL SERVICES?
- The 990 for the year ended June 30, 2025 names SUE WILKINS.
- Who are the officers and directors of MISSOULA CORRECTIONAL SERVICES?
- The 990 for the year ended June 30, 2025 lists 5 people; 1 received compensation from the organization, the highest $131,461 (SUE WILKINS, Executive Dir.).
- How much revenue does MISSOULA CORRECTIONAL SERVICES have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,217,905, expenses of $3,889,406 and total assets of $3,174,468 at year end.
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