CREDIT UNIONS IN THE STATE OF ARIZONIA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CREDIT UNIONS IN THE STATE OF ARIZONIA (EIN 86-0189823)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-22
IRS object ID: 202402969349301465
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-22T13:06:50-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	20 EAST THOMAS ROAD SUITE 2300	AddressLine1Txt
City	PHOENIX	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85012	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	860189823	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST AMERICAN CREDIT UNION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FIRS	BusinessNameControlTxt
Phone	5208368848	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1001 N PINAL AVENUE	AddressLine1Txt
City	CASA GRANDE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85122	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PHIL PETERS	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	5208368848	PhoneNum
Signature	2024-10-19	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MELISSA HANGSLEBEN	PreparerPersonNm
PTIN	P02087031	PTIN
Phone	6022662248	PhoneNum
Preparation	2024-10-19	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PHIL PETERS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1001 N PINAL AVENUE	AddressLine1Txt
City	CASA GRANDE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85122	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,319,811	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.FIRSTAMERICAN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1962	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	A NON-PROFIT COOPERATIVE THAT PROVIDES BANKING PRODUCTS AND SERVICE TO ITS MEMBERSHIP.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	37	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$58,295	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$1,236	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$5,336,077	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,112,397	CYProgramServiceRevenueAmt
PY Investment Income	$706,691	PYInvestmentIncomeAmt
CY Investment Income	$1,207,414	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$6,042,768	PYTotalRevenueAmt
CY Total Revenue	$7,319,811	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$93,454	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$381,638	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,933,923	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,194,610	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,542,502	PYOtherExpensesAmt
CY Other Expenses	$2,843,775	CYOtherExpensesAmt
PY Total Expenses	$4,569,879	PYTotalExpensesAmt
CY Total Expenses	$5,420,023	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,472,889	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,899,788	CYRevenuesLessExpensesAmt
Total Assets BOY	$109,153,033	TotalAssetsBOYAmt
Total Assets EOY	$117,540,744	TotalAssetsEOYAmt
Total Liabilities BOY	$101,748,055	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$108,260,181	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,404,978	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,280,563	NetAssetsOrFundBalancesEOYAmt
Mission	FIRST AMERICAN CREDIT UNION IS A NON-PROFIT COOPERATIVE THAT PROVIDES BANKING PRODUCTS AND SERVICES TO ITS MEMBERSHIP. OUR MISSION IS TO CREATE FINANCIAL INDEPENDENCE, PROMOTE DIVERSITY AND SERVE HARD-WORKING FAMILIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	FIRST AMERICAN CREDIT UNION IS A NON-PROFIT COOPERATIVE FULLY OWNED BY 13,531 MEMBERS. THE CREDIT UNION PROVIDES A VARIETY OF BANKING SERVICES, SUCH AS CONSUMER LENDING, BILL PAYMENT, MOBILE/HOME BANKING, DEPOSIT/TRANSACTIONAL ACCOUNTS, IRA ACCOUNTS, DEBIT/CREDIT CARD SERVICES, ATM AND OTHER FINANCIAL SERVICES.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1046	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	37	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TONYA KRUSE	PersonNm
Phone	5208368848	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1001 N PINAL AVENUE	AddressLine1Txt
City	CASA GRANDE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85122	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PHIL PETERS
PRESIDENT & CEO/DIRECTOR	40.00	Yes (X)	Yes (X)	$129,345	$0	$12,903
FRANK MESQUITA
CFO (THRU 8/31/23)	40.00		Yes (X)	$63,940	$0	$10,438
JR MCEVOY
CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
CLIFF KINSER
VICE-CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
SYLVIA MEJIA
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
STEVE HUDSON
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOSEPH HARDY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DUANE WALLACE
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$193,285	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$23,341	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PSCU
560 CARILLON PARKWAY	ST PETERSBUG	FL	33716	DEBIT AND CREDIT CARD PROCESSING	$283,012
PRODIGY LLC
420 E SOUTH TEMPLE SUITE 520	SALT LAKE	UT	84111	CORE DATA PROCESSOR	$262,800

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
LOAN INCOME	522100	$3,517,310	$3,517,310
FEE INCOME	522100	$2,595,087	$2,536,792	$58,295

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,112,397	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,206,057	TotalRevenueColumnAmt
Exclusion	$1,206,057	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$1,357	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$1,357	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,357	TotalRevenueColumnAmt
Exclusion	$1,357	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,319,811	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,054,102	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$58,295	UnrelatedBusinessRevenueAmt
Exclusion	$1,207,414	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$381,638	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$216,626	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,544,313	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$146,260	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$154,179	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$133,232	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$19,178	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$26,165	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$133,257	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,487	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$321,749	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$353,891	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$394,414	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,805	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$787	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$196	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$68,467	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$48,808	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BANK AND CREDIT CARD FE	$760,981
PROVISION FOR LOAN LOSS	$329,232
OTHER EXPENSES	$168,177
LOAN FEES	$112,245

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$94,936	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,420,023	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$15,443,719	BOYAmt
EOY	$14,965,227	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$7,691,420	BOYAmt
EOY	$18,136,576	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$69,651,114	BOYAmt
EOY	$73,084,615	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$400,033	BOYAmt
EOY	$421,818	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,012,179	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,092,871	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$875,029	BOYAmt
EOY	$919,308	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,850,123	BOYAmt
EOY	$5,430,969	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$7,841,756	BOYAmt
EOY	$3,154,643	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,399,839	BOYAmt
EOY	$1,427,588	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$109,153,033	BOYAmt
EOY	$117,540,744	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,881,069	BOYAmt
EOY	$2,134,507	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,383,000	BOYAmt
EOY	$1,383,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$98,483,986	BOYAmt
EOY	$104,742,674	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$101,748,055	BOYAmt
EOY	$108,260,181	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$7,404,978	BOYAmt
EOY	$9,280,563	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,404,978	BOYAmt
EOY	$9,280,563	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$109,153,033	BOYAmt
EOY	$117,540,744	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,899,788	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$139,158	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$163,361	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$390,114	OtherCostOrOtherBasisAmt
Book Value	$390,114	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,095,061	OtherCostOrOtherBasisAmt
Depreciation	$789,969	DepreciationAmt
Book Value	$305,092	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,879	OtherCostOrOtherBasisAmt
Depreciation	$24,879	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,493,013	OtherCostOrOtherBasisAmt
Depreciation	$1,278,023	DepreciationAmt
Book Value	$214,990	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,112	OtherCostOrOtherBasisAmt
Book Value	$9,112	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$919,308	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBERS' SHARE AND SAVINGS ACCOUNT	Desc
Amt	$104,742,674	Amt

Field	Value	IRS element (for citing)
Total Liability	$104,742,674	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE CREDIT UNION IS EXEMPT FROM MOST FEDERAL, STATE, AND LOCAL TAXES UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE AND STATE TAX LAWS. HOWEVER, THE CREDIT UNION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE INCOME TAXES TOPIC OF THE FASB ASC CLARIFIES ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES REPORTED IN THE FINANCIAL STATEMENTS. THE INTERPRETATION PROVIDES CRITERIA FOR ASSESSMENT OF INDIVIDUAL TAX POSITIONS AND A PROCESS FOR RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. TAX POSITIONS ARE EVALUATED ON WHETHER THEY MEET THE "MORE LIKELY THAN NOT" STANDARD FOR SUSTAINABILITY ON EXAMINATION BY TAX AUTHORITIES. MANAGEMENT HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	PARTICIPATION IN THIS CREDIT UNION IS LIMITED TO THOSE WHO QUALIFY FOR MEMBERSHIP AS DEFINED IN THE CREDIT UNION'S CHARTER AND BYLAWS. THIS GENERALLY CONSISTS OF MEMBERS OF BOTH THE NAVAJO AND TOHONO O'ODHAM NATIONS, AND OF THOSE WHO LIVE, WORK, WORSHIP, OR GO TO SCHOOL IN PINAL COUNTY, ARIZONA. IN ADDITION TO A REGULARLY QUALIFIED MEMBER, THE SPOUSE OF A MEMBER, THE BLOOD OR ADOPTIVE RELATIVES OF EITHER OF THEM AND THEIR SPOUSES MAY BE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL BOARD MEETING.
FORM 990, PART VI, SECTION A, LINE 7B	BYLAW AMENDMENTS MUST BE RATIFIED BY MEMBERS AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE CREDIT UNION HAS AN ETHICS AND WHISTLEBLOWER POLICY WHICH MANDATES THAT EACH OFFICIAL AND EMPLOYEE OF THE CREDIT UNION MUST SIGN UPON WORKING WITH THE CREDIT UNION. EACH BOARD MEMBER AND EMPLOYEE MUST SIGN AN UPDATED STATEMENT ANNUALLY. THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY AND DISCUSSED IN AWARENESS MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION OF THE CEO. THE BOARD REVIEWS AN ANALYSIS OF 990'S FROM STATE CHARTERED CREDIT UNIONS TO DETERMINE THE CEO'S COMPENSATION. THE BOARD CHAIR DOCUMENTS THE COMPENSATION AMOUNTS. THE CEO REVIEWS AND APPROVES ALL OTHER COMPENSATION IN ACCORDANCE WITH THE BOARD APPROVED BUDGET. OTHER OFFICER AND KEY EMPLOYEE'S COMPENSATION IS BASED ON A FORMAL REVIEW THAT IS COMPLETED BY THE CEO. THERE IS A REVIEW OF INDUSTRY SPECIFIC SALARY SURVEY INFORMATION AND IS PERFORMED BY THE CEO WITH THE DECISION DOCUMENTED IN THE EMPLOYEE FILE AND PAYROLL SYSTEM. THIS PROCESS WAS LAST COMPLETED DURING 2023.
FORM 990, PART VI, SECTION C, LINE 19	THE CREDIT UNION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	CECL CUMULATIVE EFFECT ADJUSTMENT -163,361.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST AMERICAN ASSURANCE AGENCY LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1001 N PINAL AVENUE	AddressLine1Txt
City	CASA GRANDE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85122	ZIPCd

Field	Value	IRS element (for citing)
EIN	471089501	EIN
Primary Activities	INSURANCE	PrimaryActivitiesTxt
Legal Domicile State	AZ	LegalDomicileStateCd
Total Income	$8,707	TotalIncomeAmt
End Of Year Assets	$14,538	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST AMERICAN CREDIT UNION	BusinessNameLine1Txt