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Mountain Association for Community Economic Development Inc

EIN 31-0900246 · Berea, KY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood83 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

WE SERVE OUR MISSION TO BUILD A NEW ECONOMY BY OFFERING FLEXIBLE LOANS AND TECHNICAL SUPPORT TO EXISTING AND STARTUP BUSINESSES AND ORGANIZATIONS; HELPING BUSINESSES, NONPROFITS, PUBLIC AGENCIES AND HOMEOWNERS FIND MUCH- NEEDED ENERGY SAVINGS; AND BY ENGAGING IN RESEARCH, COMMUNICATIONS AND ADVOCACY FOR POLICY AND NARRATIVE CHANGE. WE ALSO WORK WITH PARTNERS ON A VARIETY OF PROJECTS TO DEMONSTRATE WHAT'S POSSIBLE IN EASTERN KENTUCKY.

Income
$7.0 million
Spending
$6.9 million
Spent on programs
75%
Reserves
38.7 months of spending
Largest source of income
donations and private grants, 42%
Employees
59
Volunteers
9
Highest pay
$186,462, president

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 83 out of 100. Higher than 65% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 38.7 months of spending.

  • Debt

    16 of 20

    It owes 17% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    5 of 15

    Income fell 14% on the year before.

  • Spending floor

    15 of 15

    75% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 68% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    4 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $2.5 million spent. 4A. LENDING & BUSINESS SUPPORT EXPENSES/GRANTS TO OTHER ORGANIZATIONS/REVENUES 2,503,929/ 257,864/ 1,438,529 THE LENDING TEAM OFFERS LOANS TO EXISTING AND STARTUP BUSINESSES AND ORGANIZATIONS. AS A COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION AND A NONPROFIT, THE ORGANIZATION CAN OFFER GREATER FLEXIBILITY AND LEND TO INDIVIDUALS WHO MAY NOT OTHERWISE QUALIFY. THE BUSINESS SUPPORT PROGRAM CONNECTS BUSINESS OWNERS AND NONPROFIT LEADERS TO CONSULTANTS WHO CAN HELP THEM SUCCEED - FROM WEBSITE DEVELOPMENT TO PROFESSIONAL PHOTOGRAPHY, AND MORE. AT FISCAL YEAR END, THE COMBINED PORTFOLIO OF MOUNTAIN ASSOCIATION AND ITS AFFILIATED NONPROFIT APPALACHIAN INVESTMENT CORPORATION INCLUDED 209 LOANS TOTALING APPROXIMATELY 22,153,378. THERE WERE APPROXIMATELY 50 LOANS CLOSED DURING FISCAL YEAR 2025, DISBURSING A TOTAL OF10,218,291. 4A. LENDING & BUSINESS SUPPORT EXPENSES/GRANTS TO OTHER ORGANIZATIONS/REVENUES 2,503,929/ 257,864/ 1,438,529 THE LENDING TEAM OFFERS LOANS TO EXISTING AND STARTUP BUSINESSES AND ORGANIZATIONS. AS A COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION AND A NONPROFIT, THE ORGANIZATION CAN OFFER GREATER FLEXIBILITY AND LEND TO INDIVIDUALS WHO MAY NOT OTHERWISE QUALIFY. THE BUSINESS SUPPORT PROGRAM CONNECTS BUSINESS OWNERS AND NONPROFIT LEADERS TO CONSULTANTS WHO CAN HELP THEM SUCCEED - FROM WEBSITE DEVELOPMENT TO PROFESSIONAL PHOTOGRAPHY, AND MORE. AT FISCAL YEAR END, THE COMBINED PORTFOLIO OF MOUNTAIN ASSOCIATION AND ITS AFFILIATED NONPROFIT APPALACHIAN INVESTMENT CORPORATION INCLUDED 209 LOANS TOTALING APPROXIMATELY 22,153,378. THERE WERE APPROXIMATELY 50 LOANS CLOSED DURING FISCAL YEAR 2025, DISBURSING A TOTAL OF10,218,291.
  2. $716,460 spent. 4C. APPALACHIAN TRANSITION COMMUNICATIONS & POLICY EXPENSES/GRANTS TO OTHER ORGANIZATIONS/REVENUES 716,460/400,000/2,930 APPALACHIAN TRANSITION IS BOTH THE OVERARCHING FRAMEWORK OF OUR VISION FOR APPALACHIA'S BRIGHTER FUTURE AND A BODY OF WORK AIMED AT MOVING US TOWARD THAT FUTURE. THIS TEAM IS FOCUSED ON CONDUCTING COMMUNICATIONS CAMPAIGNS, TELLING IMPORTANT STORIES THROUGH A BROAD RANGE OF AVENUES, AND CONNECTING WITH LEADERS AND ORGANIZATIONS ACROSS THE COUNTRY AS PART OF SHIFTING THE CONVERSATIONS ABOUT THE REGION, OUR ECONOMIC TRANSITION AND OUR BRIGHT FUTURE. 4C. APPALACHIAN TRANSITION COMMUNICATIONS & POLICY EXPENSES/GRANTS TO OTHER ORGANIZATIONS/REVENUES 716,460/400,000/2,930 APPALACHIAN TRANSITION IS BOTH THE OVERARCHING FRAMEWORK OF OUR VISION FOR APPALACHIA'S BRIGHTER FUTURE AND A BODY OF WORK AIMED AT MOVING US TOWARD THAT FUTURE. THIS TEAM IS FOCUSED ON CONDUCTING COMMUNICATIONS CAMPAIGNS, TELLING IMPORTANT STORIES THROUGH A BROAD RANGE OF AVENUES, AND CONNECTING WITH LEADERS AND ORGANIZATIONS ACROSS THE COUNTRY AS PART OF SHIFTING THE CONVERSATIONS ABOUT THE REGION, OUR ECONOMIC TRANSITION AND OUR BRIGHT FUTURE.
  3. $970,416 spent. 4B. ENERGY PROGRAMS EXPENSES/GRANTS TO OTHER ORGANIZATIONS/REVENUES 970,416/274,096/152,412 THE ORGANIZATION'S ENERGY EXPERTS HELP BUSINESSES, NONPROFITS, AND PUBLIC AGENCIES FIND MUCH-NEEDED SAVINGS THROUGH UTILITY BILL ANALYSIS, ON-SITE ENERGY EFFICIENCY AND SOLAR ASSESSMENTS, FINANCING, AND GRANT APPLICATION SUPPORT.
  4. $1.0 million spent. 4D. OTHER PROGRAM SERVICES CENTRAL APPALACHIAN NETWORK THE CENTRAL APPALACHIAN NETWORK (CAN)'S MISSION IS TO DEVELOP AND DEPLOY ECONOMIC STRATEGIES THAT BUILD WEALTH IN LOCAL COMMUNITIES, CONSERVE NATURAL AND CULTURAL RESOURCES, AND EMPOWER MARGINALIZED COMMUNITIES. CAN WORKS IN COLLABORATION ACROSS SECTORS, PARTNERING WITH OTHER NON-PROFITS, COMMUNITY GROUPS, FUNDERS, EDUCATIONAL INSTITUTIONS, LOCAL GOVERNMENT, AND PRIVATE BUSINESS. CAN ACTIVELY PURSUES ECONOMIC TRANSITION IN CENTRAL APPALACHIAN COMMUNITIES THROUGH A VARIETY OF ECONOMIC SECTORS AND MARKET- BASED STRATEGIES. MOUNTAIN ASSOCIATION SERVES AS FISCAL SPONSOR FOR CAN. STRATEGIC INITIATIVES THE STRATEGIC INITIATIVES PROGRAM WORKS TO BUILD RELATIONSHIPS WITH COMMUNITIES IN EASTERN KENTUCKY BY HELPING THEM DESIGN AND BUILD UNIQUE AND PLACE-BASED INTERVENTIONS IN ECONOMIC SECTORS THAT FILL GAPS AND DEMONSTRATES WHAT'S POSSIBLE IN THE REGION'S NEW ECONOMY. GENERAL COMMUNITY DEVELOPMENT HISTORICALLY, MOUNTAIN ASSOCIATION HAS PROVIDED ADMINISTRATIVE SUPPORT SERVICES TO AND HAS MAINTAINED A JOINT EMPLOYER RELATIONSHIP WITH TWO SMALL NONPROFITS WHOSE MISSIONS CLOSELY ALIGN WITH THE ORGANIZATION-- KENTUCKY NATURAL LANDS TRUST (KNLT) AND KENTUCKY CENTER FOR ECONOMIC POLICY (KY POLICY). KNLT IS A NONPROFIT CONSERVATION ORGANIZATION WORKING TO SECURE FUNDS TO PROTECT NATURAL LANDS AND PROVIDE FOR THEIR LONG-TERM STEWARDSHIP. KY POLICY PRODUCES CREDIBLE RESEARCH TO KENTUCKIANS AROUND COMPLEX ISSUES SUCH AS PUBLIC INVESTMENTS, TAXES, EDUCATION, CRIMINAL JUSTICE, HEALTH CARE, JOBS, AND THE ECONOMY. AS PART OF ITS MISSION, MOUNTAIN ASSOCIATION ALSO SERVES AS A FISCAL SPONSOR FOR UNINCORPORATED NONPROFIT PROJECTS DOING WORK THAT SUPPORTS OUR GOALS. FISCALLY SPONSORED PROJECTS ARE DIRECT ACTIVITIES OF MOUNTAIN ASSOCIATION. EXPENSES/GRANTS TO OTHER ORGANIZATIONS/REVENUES 1,039,550/77,695/368,785
  5. 4D. OTHER PROGRAM SERVICES CENTRAL APPALACHIAN NETWORK THE CENTRAL APPALACHIAN NETWORK (CAN)'S MISSION IS TO DEVELOP AND DEPLOY ECONOMIC STRATEGIES THAT BUILD WEALTH IN LOCAL COMMUNITIES, CONSERVE NATURAL AND CULTURAL RESOURCES, AND EMPOWER MARGINALIZED COMMUNITIES. CAN WORKS IN COLLABORATION ACROSS SECTORS, PARTNERING WITH OTHER NON-PROFITS, COMMUNITY GROUPS, FUNDERS, EDUCATIONAL INSTITUTIONS, LOCAL GOVERNMENT, AND PRIVATE BUSINESS. CAN ACTIVELY PURSUES ECONOMIC TRANSITION IN CENTRAL APPALACHIAN COMMUNITIES THROUGH A VARIETY OF ECONOMIC SECTORS AND MARKET- BASED STRATEGIES. MOUNTAIN ASSOCIATION SERVES AS FISCAL SPONSOR FOR CAN. STRATEGIC INITIATIVES THE STRATEGIC INITIATIVES PROGRAM WORKS TO BUILD RELATIONSHIPS WITH COMMUNITIES IN EASTERN KENTUCKY BY HELPING THEM DESIGN AND BUILD UNIQUE AND PLACE-BASED INTERVENTIONS IN ECONOMIC SECTORS THAT FILL GAPS AND DEMONSTRATES WHAT'S POSSIBLE IN THE REGION'S NEW ECONOMY. GENERAL COMMUNITY DEVELOPMENT HISTORICALLY, MOUNTAIN ASSOCIATION HAS PROVIDED ADMINISTRATIVE SUPPORT SERVICES TO AND HAS MAINTAINED A JOINT EMPLOYER RELATIONSHIP WITH TWO SMALL NONPROFITS WHOSE MISSIONS CLOSELY ALIGN WITH THE ORGANIZATION-- KENTUCKY NATURAL LANDS TRUST (KNLT) AND KENTUCKY CENTER FOR ECONOMIC POLICY (KY POLICY). KNLT IS A NONPROFIT CONSERVATION ORGANIZATION WORKING TO SECURE FUNDS TO PROTECT NATURAL LANDS AND PROVIDE FOR THEIR LONG-TERM STEWARDSHIP. KY POLICY PRODUCES CREDIBLE RESEARCH TO KENTUCKIANS AROUND COMPLEX ISSUES SUCH AS PUBLIC INVESTMENTS, TAXES, EDUCATION, CRIMINAL JUSTICE, HEALTH CARE, JOBS, AND THE ECONOMY. AS PART OF ITS MISSION, MOUNTAIN ASSOCIATION ALSO SERVES AS A FISCAL SPONSOR FOR UNINCORPORATED NONPROFIT PROJECTS DOING WORK THAT SUPPORTS OUR GOALS. FISCALLY SPONSORED PROJECTS ARE DIRECT ACTIVITIES OF MOUNTAIN ASSOCIATION. EXPENSES/GRANTS TO OTHER ORGANIZATIONS/REVENUES 1,039,550/77,695/368,785

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending April 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 1977.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.