Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
San Juan Mountains Credit Union
EIN 84-0512485 • 501(c)14 • Montrose, CO
Profile
To serve as the primary financial institution of the credit union's membership by providing efficient services of high quality, thus promoting the philosophy of "people helping people".
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.89x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 5.5% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$53,925,923
Up $2,296,091 (+4.4%) from 2023
Liabilities
Up$48,189,881
Up $1,789,194 (+3.9%) from 2023
Net Assets
Up$5,736,042
Up $506,897 (+9.7%) from 2023
Revenue
Up$2,815,250
Up $428,303 (+18%) from 2023
Expenses
Up$2,308,353
Up $347,337 (+18%) from 2023
Net Income
Up$506,897
Up $80,966 (+19%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $53,925,923
- Liabilities
- $48,189,881
- Net assets
- $5,736,042
- Revenue
- $2,815,250
- Expenses
- $2,308,353
- Net income
- $506,897
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $2,815,250
Mission and Program Overview
Mission
To serve as the primary financial institution of the Credit Union's membership by providing efficient services of high quality, thus promoting the philosophy of "People Helping People".
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Other Notes and Loans Receivable, Net | $35,262,856 | $35,187,311 | ▼ $75,545 |
| Rtn Earn Endowment Incm Other Fnds | $5,229,145 | $5,736,042 | ▲ $506,897 |
| Savings and Temporary Cash Investments | $2,807,994 | $2,400,043 | ▼ $407,951 |
| Land, Buildings, and Equipment, Net | $1,352,564 | $1,305,922 | ▼ $46,642 |
| Cash and Non-Interest-Bearing Accounts | $554,646 | $668,752 | ▲ $114,106 |
| Prepaid Expenses and Deferred Charges | $76,984 | $74,771 | ▼ $2,213 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $51,629,832 | $53,925,923 | ▲ $2,296,091 |
| Other Assets Total | $11,574,788 | $14,289,124 | ▲ $2,714,336 |
| Liabilities | |||
| Other Liabilities | $46,305,070 | $48,095,289 | ▲ $1,790,219 |
| Accounts Payable and Accrued Expenses | $95,617 | $94,592 | ▼ $1,025 |
| Total Liabilities | $46,400,687 | $48,189,881 | ▲ $1,789,194 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $5,229,145 | $5,736,042 | ▲ $506,897 |
| Total Liabilities and Net Assets / Fund Balance | $51,629,832 | $53,925,923 | ▲ $2,296,091 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,136,002 | $79,468 | - |
| Equipment | $169,920 | $133,030 | - |
| Other Assets Org | $13,497,000 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tara Salazar | CEO | FT | $121,168 | $33,907 | $155,075 |
| Lynne Smith | Assistant Manager | FT | $129,393 | $10,317 | $139,710 |
Board Members and Trustees
| Name | Title |
|---|---|
| Judy Knott | Chairman |
| Larry Swain | Vice Chair |
| Kenneth Jewell | Director |
| Paul Mcdermott | Director |
| Tom West | Secr/treas |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,210,973
- Investment Income
- $604,277
- Other Revenue
- $0
- Change in Net Assets
- $506,897
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,329,281 |
| Salaries, Compensation, and Employee Benefits | $979,072 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $492,998 |
| Fees for Services Other | - | - | - | $469,947 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $294,785 |
| Office Expenses | - | - | - | $122,969 |
| Payroll Taxes | - | - | - | $100,967 |
| Occupancy | - | - | - | $86,053 |
| Other Employee Benefits | - | - | - | $78,531 |
| Depreciation Depletion | - | - | - | $62,151 |
| Fees for Services Accounting | - | - | - | $12,680 |
| Pension Plan Contributions | - | - | - | $11,791 |
| Advertising | - | - | - | $10,449 |
| Other Expenses | - | - | - | $1,203 |
| Travel | - | - | - | $127 |
| Total Functional Expenses | $0 | $0 | $0 | $2,308,353 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Member Shares, Deposits and Certificates | $48,095,289 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Line 6 explanation - persons eligible for membership include employees (and their family members) of school districts (including students), businesses (select employee groups), and members of associations located in montrose county and other areas in southwestern colorado. A $25 deposit is also required to become a member. In 2018, mesa and delta counties, colorado were added to the credit union's field of membership.”
Form 990, Part VI, Section A, Line 7A
“Line 7a explanation - the members elect the governing board at the credit union's annual meeting.”
Form 990, Part VI, Section A, Line 7B
“Line 7b explanation - merger - requires two thirds majority vote of voting members. Charter conversion - requires two thirds majority vote of voting members. Dissolution and liquidation - requires majorty vote of entire membership.”
Form 990, Part VI, Section B, Line 11B
“Line 11b explanation - the form 990 is prepared by an independent cpa firm and reviewed by the ceo before it is filed.”
Form 990, Part VI, Section B, Line 12C
“Each director must read and sign a conflict of interest disclosure annually. This is done the month following the credit union's annual meeting.”
Form 990, Part VI, Section B, Line 15
“The board of directors reviews and approves the ceo's compensation annually under a written employment contract for other employees, the credit union has an annual review and approval by the employee's supervisor, and a completed, documented review form is filed in the employee's personnel file immediately.”
Form 990, Part VI, Section C, Line 19
“Members can ask for documents at the credit union or on the credit union's web-site.”
Filing and Contact Details
Filer
- Filer Name
- San Juan Mountains Credit Union
- EIN
- 84-0512485
- Phone
- 9702495319
- Address
- 1400 E MAIN ST, MONTROSE, CO 81401
Signing Officer
- Name
- Tara Salazar
- Title
- CEO
- Phone
- 9702495319
- Signed
- 2025-11-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Tara Salazar
- Formed
- 1958
- Legal Domicile
- Co
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Jones Mertsching Cpas Pc
- Address
- 32186 CASTLE COURT SUITE 220, EVERGREEN, CO 80439
- Preparer
- Eric L Jones CPA
- Phone
- 3034809090
Supplemental Narrative
Additional Explanations
Form 990, Part 1, Line 5 and Part V, Line 2A
“Number of employees is reported as zero as the credit union does not file form w-3. Adp total source, as common paymaster, files form w-3 under their own fein to report the compensation of all credit union employees.”
Form 990, Part IX, Line 11G
“Outside services 469,947.”
Raw XML Appendix364 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 95617 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 94592 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO SERVE AS THE PRIMARY FINANCIAL INSTITUTION OF THE CREDIT UNION'S MEMBERSHIP BY PROVIDING EFFICIENT SERVICES OF HIGH QUALITY, THUS PROMOTING THE PHILOSOPHY OF "PEOPLE HELPING PEOPLE". |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10449 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SAN JUAN MOUNTAINS CU |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9702495319 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1400 E MAIN STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MONTROSE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 81401 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 554646 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 668752 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 294785 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 604277 |
| IRS990/CYOtherExpensesAmt | 0 | 1329281 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2210973 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 506897 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 979072 |
| IRS990/CYTotalExpensesAmt | 0 | 2308353 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2815250 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 62151 |
| IRS990/Desc | 0 | THE CREDIT UNION IS OWNED BY APPROXIMATELY 3,400 MEMBERS. THE CREDIT UNION PROVIDES FINANCIAL SERVICES TO ITS MEMBERS, SUCH AS CONSUMER LENDING, MORTGAGE LENDING, CHECKING AND SAVINGS DEPOSIT AND CERTIFICATE ACCOUNTS, ATM, DEBIT AND CREDIT CARDS, AND OTHER FINANCIAL SERVICES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12680 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 469947 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 10317 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 10317 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JUDY KNOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KENNETH JEWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PAUL MCDERMOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LARRY SWAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TOM WEST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TARA SALAZAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LYNNE SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 144758 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 129393 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECR/TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ASSISTANT MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1958 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2815250 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 604277 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 604277 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 212498 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1352564 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1305922 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1518420 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO SERVE AS THE PRIMARY FINANCIAL INSTITUTION OF THE CREDIT UNION'S MEMBERSHIP BY PROVIDING EFFICIENT SERVICES OF HIGH QUALITY, THUS PROMOTING THE PHILOSOPHY OF "PEOPLE HELPING PEOPLE". |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5229145 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5736042 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 86053 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 122969 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 11574788 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 14289124 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 78531 |
| IRS990/OtherExpensesGrp/Desc | 0 | DIVIDENDS & INTEREST -M |
| IRS990/OtherExpensesGrp/Desc | 1 | LOAN SERVICING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | ASSOCIATION DUES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 513774 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 42557 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7371 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1203 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 46305070 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 48095289 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 492998 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 35262856 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 35187311 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 100967 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 11791 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 76984 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 74771 |
| IRS990/PrincipalOfficerNm | 0 | TARA SALAZAR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 522100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 522100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 522100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTEREST MEMBER LOANS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES MEMBER SERVICE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER OPERATING INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1953047 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 200600 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 57326 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1953047 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 200600 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 57326 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 330726 |
| IRS990/PYOtherExpensesAmt | 0 | 1013817 |
| IRS990/PYOtherRevenueAmt | 0 | 5067 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2051154 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 425931 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 947199 |
| IRS990/PYTotalExpensesAmt | 0 | 1961016 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2386947 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 506897 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 5229145 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 5736042 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2807994 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2400043 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1136002 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 79468 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1215470 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 169920 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 133030 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 302950 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 470218 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 151906 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 170000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 13497000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | NCUSIF DEPOSIT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ACCRUED INTEREST RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | CORPORATE MEMBERSHIP SHARES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | CERTIFICATES OF DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 48095289 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | MEMBER SHARES, DEPOSITS AND CERTIFICATES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1305922 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 14289124 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 48095289 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 121168 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 23590 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 10317 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | TARA SALAZAR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 155075 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NUMBER OF EMPLOYEES IS REPORTED AS ZERO AS THE CREDIT UNION DOES NOT FILE FORM W-3. ADP TOTAL SOURCE, AS COMMON PAYMASTER, FILES FORM W-3 UNDER THEIR OWN FEIN TO REPORT THE COMPENSATION OF ALL CREDIT UNION EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LINE 6 EXPLANATION - PERSONS ELIGIBLE FOR MEMBERSHIP INCLUDE EMPLOYEES (AND THEIR FAMILY MEMBERS) OF SCHOOL DISTRICTS (INCLUDING STUDENTS), BUSINESSES (SELECT EMPLOYEE GROUPS), AND MEMBERS OF ASSOCIATIONS LOCATED IN MONTROSE COUNTY AND OTHER AREAS IN SOUTHWESTERN COLORADO. A $25 DEPOSIT IS ALSO REQUIRED TO BECOME A MEMBER. IN 2018, MESA AND DELTA COUNTIES, COLORADO WERE ADDED TO THE CREDIT UNION'S FIELD OF MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LINE 7A EXPLANATION - THE MEMBERS ELECT THE GOVERNING BOARD AT THE CREDIT UNION'S ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LINE 7B EXPLANATION - MERGER - REQUIRES TWO THIRDS MAJORITY VOTE OF VOTING MEMBERS. CHARTER CONVERSION - REQUIRES TWO THIRDS MAJORITY VOTE OF VOTING MEMBERS. DISSOLUTION AND LIQUIDATION - REQUIRES MAJORTY VOTE OF ENTIRE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | LINE 11B EXPLANATION - THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE CEO BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EACH DIRECTOR MUST READ AND SIGN A CONFLICT OF INTEREST DISCLOSURE ANNUALLY. THIS IS DONE THE MONTH FOLLOWING THE CREDIT UNION'S ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE CEO'S COMPENSATION ANNUALLY UNDER A WRITTEN EMPLOYMENT CONTRACT FOR OTHER EMPLOYEES, THE CREDIT UNION HAS AN ANNUAL REVIEW AND APPROVAL BY THE EMPLOYEE'S SUPERVISOR, AND A COMPLETED, DOCUMENTED REVIEW FORM IS FILED IN THE EMPLOYEE'S PERSONNEL FILE IMMEDIATELY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MEMBERS CAN ASK FOR DOCUMENTS AT THE CREDIT UNION OR ON THE CREDIT UNION'S WEB-SITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | OUTSIDE SERVICES 469,947. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART 1, LINE 5 AND PART V, LINE 2A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 51629832 |
| IRS990/TotalAssetsEOYAmt | 0 | 53925923 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 51629832 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 53925923 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2308353 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 46400687 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 48189881 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 46400687 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 48189881 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5229145 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5736042 |
| IRS990/TotalOtherCompensationAmt | 0 | 20634 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2210973 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 274151 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 604277 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2210973 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2815250 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 51629832 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 53925923 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 127 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1400 E MAIN ST |
| IRS990/USAddress/CityNm | 0 | MONTROSE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 81401 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SJMCU.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TARA SALAZAR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9702495319 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SAN JUAN MOUNTAINS CREDIT UNION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SANJ |
| ReturnHeader/Filer/EIN | 0 | 840512485 |
| ReturnHeader/Filer/PhoneNum | 0 | 9702495319 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1400 E MAIN ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MONTROSE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 81401 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 840919886 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JONES MERTSCHING CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 32186 CASTLE COURT SUITE 220 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | EVERGREEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80439 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3034809090 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ERIC L JONES CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T07:00:21-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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