COPOCO COMMUNITY CREDIT UNION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: COPOCO COMMUNITY CREDIT UNION (EIN 38-1435020)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-13
IRS object ID: 202413189349309286
Schema version: 2023v5.0
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-13T16:25:36-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	383133790	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ANDREWS HOOPER PAVLIK PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5300 GRATIOT RD	AddressLine1Txt
City	SAGINAW	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	486386035	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	381435020	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COPOCO COMMUNITY CREDIT UNION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COPO	BusinessNameControlTxt
Phone	9896841873	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1520	AddressLine1Txt
City	BAY CITY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	487060520	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID BRANDT	PersonNm
Person Title	INTERIM CEO	PersonTitleTxt
Phone	9896841873	PhoneNum
Signature	2024-11-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KEVIN B HUNT	PreparerPersonNm
PTIN	P01830636	PTIN
Phone	9894975300	PhoneNum
Preparation	2024-11-11	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	DAVID BRANDT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1520	AddressLine1Txt
City	BAY CITY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	487060520	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,560,622	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.COPOCO.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1951	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	MEMBER OWNERS WITH A COMMON BOND	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	46	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$20,522	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$3,907,924	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,649,994	CYProgramServiceRevenueAmt
PY Investment Income	$926,246	PYInvestmentIncomeAmt
CY Investment Income	$888,278	CYInvestmentIncomeAmt
PY Other Revenue	$34,650	PYOtherRevenueAmt
CY Other Revenue	$22,350	CYOtherRevenueAmt
PY Total Revenue	$4,868,820	PYTotalRevenueAmt
CY Total Revenue	$4,560,622	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,019,755	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,701,228	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,366,169	PYOtherExpensesAmt
CY Other Expenses	$4,702,086	CYOtherExpensesAmt
PY Total Expenses	$4,385,924	PYTotalExpensesAmt
CY Total Expenses	$6,403,314	CYTotalExpensesAmt
PY Revenues Less Expenses	$482,896	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,842,692	CYRevenuesLessExpensesAmt
Total Assets BOY	$116,275,135	TotalAssetsBOYAmt
Total Assets EOY	$107,996,151	TotalAssetsEOYAmt
Total Liabilities BOY	$112,031,226	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$104,234,234	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,243,909	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,761,917	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE EXCELLENCE IN SERVICE, HELPING EACH MEMBER REALIZE THEIR FINANCIAL GOALS AND DREAMS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE CREDIT UNION PROVIDES SEVERAL DEPOSIT ACCOUNT TYPES TO MEMBERS INCLUDING SAVINGS, CHECKING, CERTIFICATES AND OTHER. THE TOTAL NUMBER OF MEMBERS AT 12/31/2023 WAS 9,164.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	THE CREDIT UNION PROVIDES A VARIETY OF LOANS TO MEMBERS INCLUDING REAL ESTATE, CREDIT CARD, VEHICLE AND OTHER. THE TOTAL NUMBER OF LOANS OUTSTANDING AT 12/31/2023 WAS 5,694.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	THE CREDIT UNION OFFERS ATM SERVICES, CHECK CASHING, WIRE TRANSFERS, INSURANCE/INVESTMENT SALES, BILL PAY, OVERDRAFT/COURTSEY PAY, FINANCIAL EDUCATION, GIFT CARDS, MONEY ORDERS, AND ELECTRONIC FUND TRANSFERS TO ALL ELIGIBLE MEMBERS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	783	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	46	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	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	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KENDRA CHRISTENSEN	PersonNm
Phone	9896841873	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1520	AddressLine1Txt
City	BAY CITY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	487060520	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
DOREEN SMITH
CEO/TREASURE	40.00	Yes (X)	Yes (X)	$121,530	$0	$26,013
KENDRA CHRISTENSEN
COO	40.00		Yes (X)	$83,521	$0	$8,322
MERI SUE ENGERS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SEAN KELLY
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
TREVOR KEYES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HAROLD MILLER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ALAN SHURKEY
CHAIRPERSON	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN TIPPMAN
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$205,051	TotalReportableCompFromOrgAmt
Total Other Compensation	$34,335	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	FISERV	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 934057	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	311934057	ZIPCd

Field	Value	IRS element (for citing)
Services	DATA PROCESSING	ServicesDesc
Compensation	$377,025	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
LOAN INTEREST INCOME	522100	$2,877,900	$2,877,900
FEE INCOME	524298	$751,572	$751,572
INSURANCE REIMBURSEMENTS	524298	$10,674		$10,674
NON MEMBER ATM FEES	525990	$9,848		$9,848

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,649,994	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$888,278	TotalRevenueColumnAmt
Exclusion	$888,278	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$22,350	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$22,350	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,350	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,350	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,560,622	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,651,822	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$20,522	UnrelatedBusinessRevenueAmt
Exclusion	$888,278	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$239,386	TotalAmt
Program Services	$239,386	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$961,906	TotalAmt
Program Services	$961,906	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$199,799	TotalAmt
Program Services	$199,799	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$215,634	TotalAmt
Program Services	$215,634	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$84,503	TotalAmt
Program Services	$84,503	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$62,910	TotalAmt
Program Services	$62,910	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$81,123	TotalAmt
Program Services	$81,123	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$14,773	TotalAmt
Program Services	$14,773	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$475,972	TotalAmt
Program Services	$475,972	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$115,295	TotalAmt
Program Services	$115,295	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$206,259	TotalAmt
Program Services	$206,259	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$388,728	TotalAmt
Program Services	$388,728	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$323,882	TotalAmt
Program Services	$323,882	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$24,329	TotalAmt
Program Services	$24,329	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$516,015	TotalAmt
Program Services	$516,015	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$128,029	TotalAmt
Program Services	$128,029	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$36,772	TotalAmt
Program Services	$36,772	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
COLLECTIONS OVER/SHORT	$1,175,824	$1,175,824
PROVISION FOR LOAN LOSSES	$411,819	$411,819
LOAN SERVICING	$342,341	$342,341
ATM FEES	$151,371	$151,371

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$246,644	TotalAmt
Program Services	$246,644	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,403,314	TotalAmt
Program Services	$6,403,314	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$301,595	BOYAmt
EOY	$1,756,384	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$8,038,344	BOYAmt
EOY	$377,788	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$827,849	BOYAmt
EOY	$331,178	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$55,778,648	BOYAmt
EOY	$55,108,515	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$197,549	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,803,703	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,371,446	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,483,437	BOYAmt
EOY	$3,432,257	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,690,410	BOYAmt
EOY	$42,498,688	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$43,693,771	BOYAmt
EOY	$2,876,602	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,263,532	BOYAmt
EOY	$1,614,739	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$116,275,135	BOYAmt
EOY	$107,996,151	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,827,020	BOYAmt
EOY	$1,258,760	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$108,204,206	BOYAmt
EOY	$102,975,474	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$112,031,226	BOYAmt
EOY	$104,234,234	EOYAmt

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$4,243,909	BOYAmt
EOY	$3,761,917	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,243,909	BOYAmt
EOY	$3,761,917	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$116,275,135	BOYAmt
EOY	$107,996,151	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$1,842,692	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$694,502	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$666,198	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$527,204	OtherCostOrOtherBasisAmt
Book Value	$527,204	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,239,006	OtherCostOrOtherBasisAmt
Depreciation	$1,503,288	DepreciationAmt
Book Value	$2,735,718	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,037,493	OtherCostOrOtherBasisAmt
Depreciation	$1,868,158	DepreciationAmt
Book Value	$169,335	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,432,257	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBER SHARES & DEPOSITS	Desc
Amt	$102,975,474	Amt

Field	Value	IRS element (for citing)
Total Liability	$102,975,474	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,560,622	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$4,560,622	RevenueSubtotalAmt
Total Revenue Per Form990	$4,560,622	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,403,314	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$6,403,314	ExpensesSubtotalAmt
Total Expenses Per Form990	$6,403,314	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE D, PAGE 3, PART X

THE CREDIT UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(C)14 OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CREDIT UNIONS TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME (UBI). SINCE THE CREDIT UNION IS EXEMPT FROM FEDERAL INCOME TAXES AND UBI ACTIVITY IS NOT SIGNIFICANT, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL TAX YEARS FROM 2020 REMAIN OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CREDIT UNION DOES NOT BELIEVE THAT THE RESULTS FROM ANY EXAMINATION OF THESE OPEN YEARS WOULD HAVE A MATERIAL ADVERSE EFFECT ON THE CREDIT UNION.

SCHEDULE D, PAGE 4, PART XIII

THE CREDIT UNION WAS AUDITED FOR THE 18-MONTH PERIOD ENDED DECEMBER 31, 2023; THEREFORE, THE RECONCILIATION OF REVENUE AND EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH REVENUE AND EXPENSES PER RETURN (SCHEDULE D PARTS XI AND XII) WERE NOT PREPARED.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6	SECTION 501(C)(14) CREDIT UNION IS COMPOSED OF MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS VOTE ON BYLAW AND CHARTER CHANGES. MEMBERS VOTE AND ELECT BOARD MEMBERS AT ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 7B	BOARD OF DIRECTOR DECISIONS THAT ARE SUBJECT TO MEMBERSHIP APPROVAL ARE MERGERS, CHARTER CHANGES, BY-LAW CHANGES AND FIELD OF MEMBERSHIP CHANGES.
FORM 990, PAGE 6, PART VI, LINE 11B	MANAGEMENT AND THE BOARD REVIEWS FORM 990 PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	EMPLOYEE LOANS ARE MANAGEMENT APPROVED. MANAGEMENT LOANS ARE BOARD APPROVED. LOANS TO BOARD MEMBERS ARE APPROVED BY THE CREDIT COMMITTEE.
FORM 990, PAGE 6, PART VI, LINE 15B	EXECUTIVE AND EMPLOYEE SALARIES ARE BOARD REVIEWED AND APPROVED. BOARD OF DIRECTORS ARE NOT COMPENSATED.
FORM 990, PAGE 6, PART VI, LINE 19	CREDIT UNION BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT THE CREDIT UNION'S MAIN OFFICE. QUARTERLY FINANCIAL STATEMENTS ARE DISPLAYED IN THE LOBBY WHICH IS ACCESSIBLE TO THE GENERAL PUBLIC. QUARTERLY FINANCIAL PERFORMANCE (CALL) REPORTS ARE ALSO AVAILABLE AT WWW.NCUA.GOV FOR ALL FEDERALLY INSURED CREDIT UNIONS.
FORM 990, PART XI, LINE 9	PRIOR PERIOD ADJUSTMENT 748,645 ADOPTION OF NEW ACCOUNTING STANDARD -82,447 TOTAL 666,198 PRIOR PERIOD ADJUSTMENT THE CREDIT UNION WAS FORMERLY AUDITED ON A FISCAL YEAR BASIS FOR THE PERIOD ENDED JUNE 30 WHILE THE CREDIT UNION FILED FORM 990 ON THE CALENDAR YEAR BASIS FOR THE PERIOD ENDED DECEMBER 31. IN 2023, THE CREDIT UNION WAS AUDITED FOR THE 18-MONTH PERIOD ENDED DECEMBER 31, 2023. THIS RESULTED IN A DIFFERENCE BETWEEN RETAINED EARNINGS REPORTED ON THE PRIOR YEAR FORM 990 AND THE FINAL RETAINED EARNINGS PER THE AUDITED FINANCIAL STATEMENTS. FORM 990 WAS CORRECTED TO AGREE WITH THE AUDITED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2023. ADOPTION OF NEW ACCOUNTING STANDARD THE CREDIT UNION ADOPTED ASC 326 USING THE MODIFIED RETROSPECTIVE METHOD FOR ALL FINANCIAL ASSETS MEASURED AT AMORTIZED COST AND OFF-BALANCE SHEET CREDIT EXPOSURES. THE DESCRIPTIONS OF ACCOUNTING POLICIES WITHIN THE NOTES TO THE FINANCIAL STATEMENTS REFLECT THE ACCOUNTING POLICIES AFTER THE DATE OF ADOPTION OF ASC 326. THE CREDIT UNION RECORDED A DECREASE TO UNDIVIDED EARNINGS OF 82,447 AND AN INCREASE TO THE ALLOWANCE TO CREDIT LOSSES OF THE SAME AMOUNT AS OF JANUARY 1, 2023, FOR THE CUMULATIVE EFFECT OF ADOPTING ASC 326. ALLOWANCES FOR CREDIT LOSSES ON HELD-TO-MATURITY INVESTMENTS AND OFF-BALANCE SHEET CREDIT EXPOSURES WERE DETERMINED TO BE IMMATERIAL AND NOT RECORDED.