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WESTERN CUNA MANAGEMENT SCHOOL

EIN 95-4529650 ONTARIO, CA

Largest nonprofits in California

Revenue 2024
$2,122,731
Expenses 2024
$1,849,631

Program services were 88.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B40
Classification
2000
Street
2855 E GUASTI RD STE 202

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

3 other organizations in the IRS Business Master File list the same street address. matched by us

This address is a suite or unit (STE 202). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

TO PROVIDE TRAINING AND EDUCATION FOR CREDIT UNION MANAGEMENT.

  • EDUCATIONAL PROGRAM FOR CREDIT UNION PROFESSIONALS. REVENUE IS GENERATED THROUGH TUITION FEES.

    Expenses $1,639,475 · Grants $50,950 · Revenue $2,007,065

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Joan Opp

    CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Bill Cheney

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.8
  • Mike Williams

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    0.8
  • Sterling Nielsen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8
  • Eric Petracca

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8
  • Stephanie Propps

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8
  • Scott Simpson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8
  • Troy Stang

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8
  • Diana Dykstra

    PRESIDENT

    Total calculated
    $114,309
    From this org
    $114,309
    From related orgs
    $0
    Other
    $0
    Hours/week
    3 + 37 related
  • Michael Steinberger

    DEAN & CHIEF ACADEMIC OFFI

    Total calculated
    $164,500
    From this org
    $164,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,500
    Bonus
    $30,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $164,500
  • Brandi Gleason

    OPERATING OFFICER

    Total calculated
    $174,674
    From this org
    $158,874
    From related orgs
    $0
    Other
    $15,800
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,874
    Bonus
    $4,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,800
    Filer's total
    $174,674

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $2,122,731
    Expenses
    $1,849,631
    Contributions
    $60,518
    Grants paid
    $50,950
  • 2023
    Revenue
    $1,888,641
    Expenses
    $1,587,635
    Contributions
    $54,891
    Grants paid
    $54,950
  • 2022
    Revenue
    $1,365,694
    Expenses
    $1,491,341
    Contributions
    $83,195
    Grants paid
    $33,575

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $945,578
    Expenses
    $771,900
    Assets (EOY)
    $1,197,289
  • 2020 · 990

    Revenue
    $18,191
    Expenses
    $566,275
    Assets (EOY)
    $1,300,591
  • 2019 · 990

    Revenue
    $1,530,698
    Expenses
    $1,365,165
    Assets (EOY)
    $1,577,905
  • 2018 · 990

    Revenue
    $1,449,961
    Expenses
    $1,373,289
    Assets (EOY)
    $1,419,185
  • 2017 · 990

    Revenue
    $1,281,766
    Expenses
    $1,172,129
    Assets (EOY)
    $1,351,195
  • 2016 · 990

    Revenue
    $1,296,731
    Expenses
    $1,148,767
    Assets (EOY)
    $1,228,256
  • 2015 · 990

    Revenue
    $1,159,040
    Expenses
    $1,154,747
    Assets (EOY)
    $1,018,316
  • 2014 · 990

    Revenue
    $1,143,460
    Expenses
    $1,048,464
    Assets (EOY)
    $1,013,424
  • 2013 · 990

    Revenue
    $1,132,706
    Expenses
    $1,061,182
    Assets (EOY)
    $918,625
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $993,962
    Assets (EOY)
    $864,307

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.