POINT WEST CREDIT UNION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: POINT WEST CREDIT UNION (EIN 93-0232289)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-07
IRS object ID: 202403129349303025
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 C
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-07T12:59:26-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	805 SW BROADWAY STE 1400	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97205	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	930232289	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	POINT WEST CREDIT UNION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	POIN	BusinessNameControlTxt
Phone	5035465000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5257 NE MLK JR BLVD SUITE 301	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SARAH FERGASON	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	5035465000	PhoneNum
Signature	2024-11-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WENDY CAMPOS	PreparerPersonNm
PTIN	P00448102	PTIN
Phone	5032421447	PhoneNum
Preparation	2024-11-05	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	SARAH FERGASON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5257 NE MLK JR BLVD SUITE 301	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,329,547	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.POINTWESTCU.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1933	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	TO PERFORM CREDIT UNION ACTIVITIES TO BENEFIT THE MEMBERS OF THE CREDIT UNION AND MAINTAIN THE FINANCIAL INTEGRITY OF THE CREDIT UNION.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	25	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$7,194	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,400,000	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$4,068,567	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,826,419	CYProgramServiceRevenueAmt
PY Investment Income	$502,389	PYInvestmentIncomeAmt
CY Investment Income	$503,128	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,970,956	PYTotalRevenueAmt
CY Total Revenue	$6,329,547	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,099,914	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,251,817	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,841,556	PYOtherExpensesAmt
CY Other Expenses	$3,641,768	CYOtherExpensesAmt
PY Total Expenses	$4,941,470	PYTotalExpensesAmt
CY Total Expenses	$5,893,585	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,029,486	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$435,962	CYRevenuesLessExpensesAmt
Total Assets BOY	$107,931,239	TotalAssetsBOYAmt
Total Assets EOY	$109,968,841	TotalAssetsEOYAmt
Total Liabilities BOY	$97,503,417	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$99,117,527	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,427,822	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,851,314	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROMOTE THRIFT AMONG MEMBERS BY AFFORDING THEM THE OPPORTUNITY FOR ACCUMULATING THEIR SAVINGS, TO CREATE FOR THEM A SOURCE OF CREDIT AT A FAIR AND REASONABLE RATE OF INTEREST AND TO PROVIDE THE OPPORTUNITY FOR THE MEMBERS TO USE AND CONTROL THEIR MONEY IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	NORMAL CREDIT UNION OPERATIONS, INCLUDING LENDING, DEPOSIT PRODUCTS AND FEE SERVICES FOR THE CREDIT UNION'S MEMBERS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	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	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	Yes (1)	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	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1916	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	25	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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SARAH FERGASON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5035465000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5257 NE MLK JR BLVD SUITE 301	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
AMY NELSON
CEO, TREASURER	40.00	Yes (X)	$198,250	$0	$15,560
STEVE PAGENSTECHER
CHIEF OPERATING OFFICER	40.00	Yes (X)	$155,002	$0	$10,776
SARAH FERGASON
CHIEF FINANCIAL OFFICER	40.00	Yes (X)	$140,404	$0	$11,640
RAY CORNWELL
VP LENDING AND OPERATIONS	40.00		$117,301	$0	$8,950	Yes (X)
PETER HAND
CHAIR, BOARD MEMBER	1.00	Yes (X)	$0	$0	$0		Yes (X)
OSCAR PORRAS
VICE CHAIR, BOARD MEMBER	1.00	Yes (X)	$0	$0	$0		Yes (X)
ROBERTO FLORES
VICE CHAIR, BOARD MEMBER	1.00	Yes (X)	$0	$0	$0		Yes (X)
MARK OLIVER THRU 123
VICE CHAIR, BOARD MEMBER	1.00	Yes (X)	$0	$0	$0		Yes (X)
SONYA JUDD
SECRETARY, BOARD MEMBER	1.00	Yes (X)	$0	$0	$0		Yes (X)
KRISTY MAYER-MEJIA
BOARD MEMBER	1.00		$0	$0	$0		Yes (X)
CYNTHIA NOVELO
BOARD MEMBER	1.00		$0	$0	$0		Yes (X)
FERNANDO VELEZ
BOARD MEMBER	1.00		$0	$0	$0		Yes (X)
ROBIN TOMPKINS
BOARD MEMBER	1.00		$0	$0	$0		Yes (X)
LORI VAN DYKE THRU 123
BOARD MEMBER	1.00		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$610,957	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$46,926	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
FIS
PO BOX 4535	CAROL STREAM	IL	601974535	CARD PAYMENT SERVICES	$246,886
ZEST AI
3900 W ALAMEDA AVE FLOOR 16	BURBANK	CA	91505	LENDING AI TECHNOLOGY	$157,500
CUPRODIGY
420 E SOUTH TEMPLE STE 520	SALT LAKE CITY	UT	84111	CARD PAYMENT SERVICES	$128,384

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
INTEREST ON LOANS	522100	$4,785,076	$4,785,076
SERVICE CHARGES & FEES	522100	$942,268	$939,647	$2,621
OTHER NONINTEREST INC	522100	$99,075	$94,502	$4,573

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,826,419	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$477,649	TotalRevenueColumnAmt
Exclusion	$477,649	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$25,479	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	$25,479	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,479	TotalRevenueColumnAmt
Exclusion	$25,479	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,329,547	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,819,225	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$7,194	UnrelatedBusinessRevenueAmt
Exclusion	$503,128	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$531,632	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,375,226	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$27,778	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$171,290	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$145,891	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$19,487	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$58,690	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$517,922	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$230,567	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$190,733	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$104,078	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$247,597	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$105,329	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$547,940	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$88,129	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$46,746	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
MEMBER PRODUCT	$975,731
PROVISION FOR LOAN LOSS	$218,321
LOAN SERVICING	$194,014
DUES	$32,705

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$63,779	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,893,585	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,424,525	BOYAmt
EOY	$6,821,181	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$17,748,000	BOYAmt
EOY	$13,112,313	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$616,481	BOYAmt
EOY	$616,481	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$78,128,642	BOYAmt
EOY	$84,375,050	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,957,375	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,675,551	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,285,908	BOYAmt
EOY	$2,281,824	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$254,085	BOYAmt
EOY	$216,744	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$690,002	BOYAmt
EOY	$620,602	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,783,596	BOYAmt
EOY	$1,924,646	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$107,931,239	BOYAmt
EOY	$109,968,841	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$752,754	BOYAmt
EOY	$1,067,234	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$3,039,115	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,700,000	BOYAmt
EOY	$1,211,710	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$94,050,663	BOYAmt
EOY	$93,799,468	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$97,503,417	BOYAmt
EOY	$99,117,527	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	$10,427,822	BOYAmt
EOY	$10,851,314	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,427,822	BOYAmt
EOY	$10,851,314	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$107,931,239	BOYAmt
EOY	$109,968,841	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$435,962	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$12,470	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$2,000	PoliticalExpendituresAmt
Volunteer Hours	0	VolunteerHoursCnt
Expended527 Activities	$0	Expended527ActivitiesAmt
Internal Funds Contributed	$2,000	InternalFundsContributedAmt
Total Exempt Function Expend	$2,000	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CREDIT UNION LEGISLATIVE ACTION FUND	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13221 SW 68TH PARKWAY SUITE 400	AddressLine1Txt
City	TIGARD	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97223	ZIPCd

Field	Value	IRS element (for citing)
EIN	800043051	EIN
Paid Internal Funds	$2,000	PaidInternalFundsAmt
Contributions Rcvd Dlvr	$0	ContributionsRcvdDlvrAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	THE CREDIT UNION'S ONLY POLITICAL ACTIVITY IS CONTRIBUTIONS TO THE CREDIT UNION LEGISLATIVE ACTION FUND.	ExplanationTxt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,318,195	OtherCostOrOtherBasisAmt
Depreciation	$337,546	DepreciationAmt
Book Value	$1,980,649	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$583,245	OtherCostOrOtherBasisAmt
Depreciation	$395,487	DepreciationAmt
Book Value	$187,758	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$851,677	OtherCostOrOtherBasisAmt
Depreciation	$845,549	DepreciationAmt
Book Value	$6,128	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,204,258	OtherCostOrOtherBasisAmt
Depreciation	$2,096,969	DepreciationAmt
Book Value	$107,289	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,281,824	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBERS' SHARE AND SAVINGS ACCOUNTS	Desc
Amt	$93,799,468	Amt

Field	Value	IRS element (for citing)
Total Liability	$93,799,468	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,148,892	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$6,148,892	RevenueSubtotalAmt
Other Revenues Not Included	$180,655	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$180,655	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,329,547	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,494,606	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,494,606	ExpensesSubtotalAmt
Other Expenses Not Included	$398,979	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$398,979	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,893,585	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	FIN 48 (ASC 740) UNCERTAIN TAX POSITIONS FOOTNOTE - THE CREDIT UNION HAD NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2023 AND 2022. INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ARE RECOGNIZED BY THE CREDIT UNION AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE CREDIT UNION PAID NO INTEREST AND PENALTIES.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	ASC 606 CONTRA-REVENUE 180,655.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	ASC 606 CONTRA-REVENUE 180,655. PROVISION FOR CREDIT LOSSES 218,324.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
AMY NELSON
CEO, TREASURER	$192,250	$0	$6,000	$0	$0	$0	$5,768	$0	$9,792	$0	$213,810	$0	$0	$0
STEVE PAGENSTECHER
CHIEF OPERATING OFFICER	$150,002	$0	$5,000	$0	$0	$0	$4,500	$0	$6,276	$0	$165,778	$0	$0	$0
SARAH FERGASON
CHIEF FINANCIAL OFFICER	$135,404	$0	$5,000	$0	$0	$0	$4,062	$0	$7,578	$0	$152,044	$0	$0	$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	AMY NELSON	PersonNm
Relationship With Org	CEO	RelationshipWithOrgTxt
Loan Purpose	SPLIT DOLLAR LIFE INSURANCE	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$616,481	OriginalPrincipalAmt
Balance Due	$616,481	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$616,481	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE CREDIT UNION HAS ONE CLASS OF MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE CREDIT UNION MEMBERSHIP ELECTS THE BOARD OF DIRECTORS FROM AMONG THE CREDIT UNION MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7B	THE DECISION TO MERGE WITH ANOTHER ENTITY IS RESERVED FOR THE CREDIT UNION'S MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE CEO AND CFO PERFORM A COMPREHENSIVE REVIEW OF THE FORM 990 BEFORE FILING, INCLUDING ANALYSIS OF INCOME AND EXPENSE SOURCE AND USE.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST DISCLOSURE IS DISSEMINATED ANNUALLY AT A MINIMUM BY THE EXECUTIVE ASSISTANT; AND AUDITED BY EXTERNAL EXAMINERS.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS RESEARCHES COMPARABLE JOB DUTIES AND SIMILARLY SITUATED FINANCIAL INSTITUTIONS. COMPENSATION DATA IS COLLECTED FROM INDUSTRY SURVEYS, USUALLY PERFORMED BY CUNA OR MILLIMAN. THE CEO'S PERFORMANCE IS EVALUATED AND CONSIDERED WITH THE COMPENSATION RESEARCH. THE EXECUTIVE COMMITTEE DECIDES ON CHANGES TO THE CEO'S COMPENSATION IN THE EXECUTIVE SESSION. PRIOR TO 12/31/2023, THE LAST TIME THE EXECUTIVE COMMITTEE MET TO DECIDE CEO COMPENSATION WAS JUNE 2023.
FORM 990, PART VI, SECTION C, LINE 19	THE CREDIT UNION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, FINANCIAL STATEMENTS ARE POSTED IN THE LOBBY OF EACH BRANCH.