ROGUE CREDIT UNION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ROGUE CREDIT UNION (EIN 93-0491115)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202433189349311168
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T17:51:02-06:00 | 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 | 930491115 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROGU | BusinessNameControlTxt |
| Phone | 8008567328 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATT STEPHENSON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 8008567328 | PhoneNum |
| Signature | 2024-11-13 | 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 | 2024-11-13 | 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 | MATT STEPHENSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $229,219,401 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ROGUECU.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1956 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | A MEMBER-OWNED, NOT-FOR-PROFIT FINANCIAL COOPERATIVE FOR THE PURPOSE OF ENCOURAGING THRIFT AMONG ITS MEMBERS, CREATING A SOURCE OF CREDIT AT A FAIR AND REASONABLE RATE OF INTEREST, AND PROVIDING AN OPPORTUNITY FOR ITS MEMBERS TO USE AND CONTROL THEIR OWN MONEY IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITION AND TO CONDUCT SUCH ACTIVITIES AS PERMITTED UNDER THE OREGON CREDIT UNION ACT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 807 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $82,988 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $22,242 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $126,503,177 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $152,996,061 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14,657,593 | PYInvestmentIncomeAmt |
| CY Investment Income | $37,100,539 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $141,160,770 | PYTotalRevenueAmt |
| CY Total Revenue | $190,096,600 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $311,771 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $362,193 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $51,038,384 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $57,961,295 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $54,595,680 | PYOtherExpensesAmt |
| CY Other Expenses | $103,881,526 | CYOtherExpensesAmt |
| PY Total Expenses | $105,945,835 | PYTotalExpensesAmt |
| CY Total Expenses | $162,205,014 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $35,214,935 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $27,891,586 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,958,047,425 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,362,829,205 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,770,759,270 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,123,419,626 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $187,288,155 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $239,409,579 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CREATE THE MOST LOYAL MEMBERS IN THE NATION BY PROVIDING EXCEPTIONAL EXPERIENCES THAT BUILD MUTUALLY BENEFICIAL RELATIONSHIPS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CREATED A SOURCE OF CREDIT AT A FAIR AND REASONABLE RATE OF INTEREST AND PROVIDED AN OPPORTUNITY FOR MEMBERS TO USE AND CONTROL THEIR OWN MONEY IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITION. PROFITS ARE RETURNED TO MEMBERS IN THE FORM OF BETTER RATES AND LOWER FEES. MEMBERS ARE REWARDED THROUGH ROGUE REWARDS FOR PARTICIPATION THROUGH LOANS, DEPOSITS AND TRANSACTIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 147467 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 807 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | 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 | 7 | 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 | 0 | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATT STEPHENSON | PersonNm |
| Phone | 8008567328 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SMITH PHILIP | ||||||||||
| BOARD CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $25,000 | $0 | $0 | |||
| JOHNSON HEATHER | ||||||||||
| BOARD VICE CHAIR | 1.00 | 1.00 | Yes (X) | Yes (X) | $21,000 | $0 | $0 | |||
| ANGSTADT PETER | ||||||||||
| BOARD SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $21,000 | $0 | $0 | |||
| PALM ALEX M | ||||||||||
| BOARD TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $21,000 | $0 | $0 | |||
| ITZEN NEIL | ||||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $21,000 | $0 | $0 | ||||
| HUTCHINSON KATIE M | ||||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $19,571 | $0 | $0 | ||||
| YASUDA ROGER | ||||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $18,000 | $0 | $0 | ||||
| HAUCK GERALD | ||||||||||
| BOARD MEMBER THRU 01/23 | 1.00 | 1.00 | Yes (X) | $1,750 | $0 | $0 | ||||
| STEPHENSON MATTHEW C | ||||||||||
| CHIEF EXECUTIVE OFFICER | 50.00 | 1.00 | Yes (X) | $1,020,745 | $0 | $316,257 | ||||
| THURMAN BLAKE | ||||||||||
| CHIEF FINANCIAL OFFICER | 50.00 | 0.00 | Yes (X) | $379,375 | $0 | $142,396 | ||||
| HEESE CHAD RICHARD | ||||||||||
| CHIEF LENDING AND STRATEGY OFFICER | 50.00 | 0.00 | $590,450 | $0 | $110,109 | Yes (X) | ||||
| PICKENS JEANNE M | ||||||||||
| CHIEF OPERATIONS OFFICER | 50.00 | 1.00 | $371,648 | $0 | $145,743 | Yes (X) | ||||
| ROBERSON JEFFRY DEE | ||||||||||
| CHIEF INFORMATION OFFICER | 50.00 | 0.00 | $366,521 | $0 | $116,432 | Yes (X) | ||||
| ENGLAND KELLIE L | ||||||||||
| SVP OF MEMBER EXPERIENCE | 50.00 | 1.00 | $283,645 | $0 | $95,487 | Yes (X) | ||||
| JOHNS TIMOTHY CHARLES | ||||||||||
| SVP OF INFORMATION TECHOLOGY SERVICES | 50.00 | 0.00 | $268,717 | $0 | $93,883 | Yes (X) | ||||
| OVERTON TROY R | ||||||||||
| SVP OF CONSUMER AND MORTGAGE LENDING | 50.00 | 0.00 | $278,076 | $0 | $84,151 | Yes (X) | ||||
| MULKINS SCOTT HAROLD | ||||||||||
| SVP OF ANALYTICS AND ENTERPRISE RISK | 50.00 | 0.00 | $255,804 | $0 | $72,879 | Yes (X) | ||||
| DEBEIKES CHRISTOPHER JAMES | ||||||||||
| FINANCIAL ADVISOR | 50.00 | 0.00 | $279,308 | $0 | $48,631 | Yes (X) | ||||
| PELHAM EUGENE L | ||||||||||
| FORMER CEO | 0.00 | 1.00 | $1,358,663 | $0 | $22,400 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,601,273 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,248,368 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 102 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FISERV INC | |||||
| PO BOX 208457 | DALLAS | TX | 75320 | CORE PROCESSOR | $6,184,788 |
| VISA USA INC | |||||
| PO BOX 742233 | LOS ANGELES | CA | 90074 | CREDIT CARD PROCESSING | $3,692,434 |
| NCR VOYIX CORPORATION | |||||
| 3095 SATELLITE BLVD | DULUTH | GA | 30096 | ONLINE/MOBILE BANKING | $2,791,950 |
| S&B JAMES CONSTRUCTION MANAGEMENT CO | |||||
| 8425 AGATE RD | WHITE CITY | OR | 97503 | CONSTRUCTION | $2,646,233 |
| COOK SOLUTIONS GROUP INC | |||||
| 9225 NE CASCADES PKWY | PORTLAND | OR | 97220 | SECURITY/ATM MAINTENANCE | $1,956,137 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 73 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| INTEREST ON LOANS | 522100 | $112,595,748 | $112,595,748 | |
| OTHER OPERATING INCOME | 522100 | $36,430,095 | $36,638,542 | -$208,447 |
| SERVICE CHARGES & FEES | 522100 | $3,970,218 | $3,678,783 | $291,435 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $152,996,061 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,702,805 | TotalRevenueColumnAmt |
| Exclusion | $41,702,805 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,540,619 | SecuritiesAmt |
| Other | $4,979,916 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $34,052,825 | SecuritiesAmt |
| Other | $5,069,976 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,512,206 | SecuritiesAmt |
| Other | -$90,060 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,602,266 | TotalRevenueColumnAmt |
| Exclusion | -$4,602,266 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $190,096,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $152,913,073 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $82,988 | UnrelatedBusinessRevenueAmt |
| Exclusion | $37,100,539 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $362,193 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,707,997 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,381,063 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,811,083 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,214,134 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,085,898 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,761,120 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,478 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,478 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,775,954 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,141,408 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,517,669 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,073,053 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,690,062 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,657 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,762,042 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,803,182 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $471,059 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROVISION FOR LOAN LOSS | $17,963,033 |
| LOAN SERVICING | $7,639,194 |
| ATM MAINTENANCE | $1,055,900 |
| UBIT TAXES PAID | $10,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,100,357 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,205,014 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,208,070 | BOYAmt |
| EOY | $20,476,815 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,511,362 | BOYAmt |
| EOY | $107,228,659 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,467,041 | BOYAmt |
| EOY | $10,645,321 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,922,627,285 | BOYAmt |
| EOY | $1,933,053,035 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $148,293,334 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,885,726 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,905,651 | BOYAmt |
| EOY | $106,407,608 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $767,718,724 | BOYAmt |
| EOY | $898,502,110 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,072,797 | BOYAmt |
| EOY | $150,358,424 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,536,495 | BOYAmt |
| EOY | $136,157,233 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,958,047,425 | BOYAmt |
| EOY | $3,362,829,205 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,512,168 | BOYAmt |
| EOY | $63,381,618 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $953,949 | BOYAmt |
| EOY | $1,252,573 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,449,651 | BOYAmt |
| EOY | $10,672,933 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000,000 | BOYAmt |
| EOY | $149,652,341 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,679,843,502 | BOYAmt |
| EOY | $2,898,460,161 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,770,759,270 | BOYAmt |
| EOY | $3,123,419,626 | 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 | $187,288,155 | BOYAmt |
| EOY | $239,409,579 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,288,155 | BOYAmt |
| EOY | $239,409,579 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,958,047,425 | BOYAmt |
| EOY | $3,362,829,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $27,891,586 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $24,229,838 | 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) |
|---|---|---|
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $15,550 | PoliticalExpendituresAmt |
| Internal Funds Contributed | $15,550 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $15,550 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (1) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Paid Internal FundsPaidInternalFundsAmt |
|---|---|---|---|---|---|
| GOWEST CREDIT UNION ASSOCIATION | |||||
| 18000 INTL BLVD 1102 | SEATAC | WA | 98188 | 910460483 | $15,000 |
| OREGON BUSINESS & INDUSTRY | |||||
| 1149 COURT ST NE | SALEM | OR | 97301 | 930470826 | $50 |
| OBI POLITICAL ACTION COMMITTEE | |||||
| 1149 COURT ST NE | SALEM | OR | 97301 | 930859556 | $500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | ANNUAL CONTRIBUTIONS TO THE CREDIT UNION LEGISLATIVE ACTION FUND, OREGON BUSINESS & INDUSTRY, AND THE OREGON BUSINESS & INDUSTRY PAC, WHICH ENHANCES CREDIT UNION VISIBILITY AMONG LAWMAKERS AND BUILDS STRONG POLITICAL RELATIONSHIPS. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,276,857 | OtherCostOrOtherBasisAmt |
| Book Value | $26,276,857 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $84,271,969 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,784,005 | DepreciationAmt |
| Book Value | $71,487,964 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $314,450 | OtherCostOrOtherBasisAmt |
| Depreciation | $254,273 | DepreciationAmt |
| Book Value | $60,177 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,347,971 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,847,448 | DepreciationAmt |
| Book Value | $8,500,523 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,087 | OtherCostOrOtherBasisAmt |
| Book Value | $82,087 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $106,407,608 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBER SHARES | Desc |
| Amt | $2,898,460,161 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,898,460,161 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE CREDIT UNION MAINTAINS ESCROW ACCOUNTS FOR TAXES AND INSURANCE AS PART OF THE LOAN PROGRAM. |
| PART X, LINE 2: | THE CREDIT UNION IS STATE-CHARTERED AND FEDERALLY TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(14), EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME. AN EXEMPT ORGANIZATION RETURN AND UNRELATED BUSINESS INCOME TAX RETURNS ARE FILED ANNUALLY WITH THE APPLICABLE FEDERAL AND STATE TAX JURISDICTIONS. UNRELATED BUSINESS INCOME TAX IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE CREDIT UNION HAS TWO WHOLLY-OWNED SUBSIDIARIES, ONE IS A DISREGARDED ENTITY FOR TAX PURPOSES AND IS THEREFORE NOT SUBJECT TO FEDERAL INCOME TAX, THE OTHER IS A 503(C) NONPROFIT ORGANIZATION THAT IS SUBJECT TO 990 INFORMATION REPORTING. ADDITIONALLY, THE CREDIT UNION HAD NO UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2023 AND 2022. THE CREDIT UNION RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO THE UNRECOGNIZED TAX BENEFITS AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE CREDIT UNION RECOGNIZED AN IMMATERIAL AMOUNT OF INTEREST AND PENALTIES. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ROGUE CREDIT UNION FOUNDATION INC | ||||||||
| PO BOX 4450 | MEDFORD | OR | 97501 | 464522157 | 501(C)(3) | $0 | $254,621 | GENERAL SUPPORT OF FULLY CONTROLLED ENTITY |
| GOWEST FOUNDATION | ||||||||
| 18000 INTERNATIONAL BLVD | SEATAC | WA | 98188 | 910460483 | 501(C)(3) | $0 | $20,000 | CU FOR KIDS AUCTION |
| MAUI COUNTY FEDERAL CREDIT UNION | ||||||||
| 224 KEHALANI VILLAGE DR | WAILUKU | HI | 93793 | 990073467 | 501(C)(14) | $0 | $10,000 | MAUI WILDFIRE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE MARKETING DEPARTMENT DETERMINES THE AMOUNTS TO BE PAID AND PAYMENTS ARE PROCESSED THROUGH THE ACCOUNTS PAYABLE SYSTEM. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PELHAM EUGENE L | ||||||||||||||
| FORMER CEO | $182,063 | $0 | $1,176,600 | $0 | $0 | $0 | $22,400 | $0 | $0 | $0 | $1,381,063 | $0 | $1,076,601 | $0 |
| STEPHENSON MATTHEW C | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $763,942 | $0 | $249,167 | $0 | $7,636 | $0 | $290,519 | $0 | $25,738 | $0 | $1,337,002 | $0 | $0 | $0 |
| HEESE CHAD RICHARD | ||||||||||||||
| CHIEF LENDING AND STRATEGY OFFICER | $315,224 | $0 | $269,650 | $0 | $5,576 | $0 | $82,936 | $0 | $27,173 | $0 | $700,559 | $0 | $216,276 | $0 |
| THURMAN BLAKE | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $315,034 | $0 | $55,209 | $0 | $9,132 | $0 | $115,309 | $0 | $27,087 | $0 | $521,771 | $0 | $0 | $0 |
| PICKENS JEANNE M | ||||||||||||||
| CHIEF OPERATIONS OFFICER | $310,027 | $0 | $57,030 | $0 | $4,591 | $0 | $120,000 | $0 | $25,743 | $0 | $517,391 | $0 | $0 | $0 |
| ROBERSON JEFFRY DEE | ||||||||||||||
| CHIEF INFORMATION OFFICER | $302,906 | $0 | $55,598 | $0 | $8,017 | $0 | $94,754 | $0 | $21,678 | $0 | $482,953 | $0 | $0 | $0 |
| ENGLAND KELLIE L | ||||||||||||||
| SVP OF MEMBER EXPERIENCE | $238,574 | $0 | $42,080 | $0 | $2,991 | $0 | $68,363 | $0 | $27,124 | $0 | $379,132 | $0 | $0 | $0 |
| JOHNS TIMOTHY CHARLES | ||||||||||||||
| SVP OF INFORMATION TECHOLOGY SERVICE | $227,108 | $0 | $41,609 | $0 | $0 | $0 | $71,141 | $0 | $22,742 | $0 | $362,600 | $0 | $0 | $0 |
| OVERTON TROY R | ||||||||||||||
| SVP OF CONSUMER AND MORTGAGE LENDING | $236,152 | $0 | $41,924 | $0 | $0 | $0 | $63,232 | $0 | $20,919 | $0 | $362,227 | $0 | $0 | $0 |
| MULKINS SCOTT HAROLD | ||||||||||||||
| SVP OF ANALYTICS AND ENTERPRISE RISK | $216,024 | $0 | $39,780 | $0 | $0 | $0 | $45,751 | $0 | $27,128 | $0 | $328,683 | $0 | $0 | $0 |
| DEBEIKES CHRISTOPHER JAMES | ||||||||||||||
| FINANCIAL ADVISOR | $2,699 | $0 | $276,609 | $0 | $0 | $0 | $22,344 | $0 | $26,287 | $0 | $327,939 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE CEO RECEIVED REIMBURSED COMPANION TRAVEL EXPENSES NOT TREATED AS TAXABLE COMPENSATION SINCE ALL EXPENSES WERE DEEMED TO BE FOR A BONA FIDE BUSINESS PURPOSE FOR COMPANION VOLUNTEER ATTENDANCE AT CREDIT UNION SOCIAL EVENTS. THE CEO RECEIVED REIMBURSED DUES FOR COUNTRY CLUB SOCIAL MEMBERSHIP NOT TREATED AS TAXABLE COMPENSATION SINCE THE EXPENSES WERE DEEMED TO BE FOR A BONA FIDE BUSINESS PURPOSE. |
| PART I, LINE 4B | GENE PELHAM, RETIRED CEO, PARTICIPATED IN A SERP AND DISTRIBUTIONS OF $1,076,601 WERE MADE DURING THE YEAR. GENE PELHAM PARTICIPATED IN A 457(F) PLAN. CHAD HEESE, CHIEF LENDING AND STRATEGY OFFICER, PARTICIPATED IN A SERP AND DISTRIBUTIONS OF $216,276 WERE MADE DURING THE YEAR. CHAD HEESE PARTICIPATED IN A 457(F) PLAN. |
| STATEMENT FOR COMPLIANCE WITH TREAS. REG. SECTION 1.7872-15(D)(2): | THE CREDIT UNION (THE LENDER) ENTERED INTO SPLIT DOLLAR LIFE INSURANCE PLANS WITH VARIOUS EXECUTIVES. THESE AGREEMENTS INCLUDE NONRECOURSE LOANS TO THE EXECUTIVES (THE BORROWERS). IT IS EXPECTED THAT ALL PAYMENTS UNDER THE LOANS WILL BE MADE IN FULL INCLUDING INTEREST AT THE AFR APPLICABLE TO EACH LOAN. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (6 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| MATT STEPHENSON | |||||||
| CHIEF EXECUTIVE OFFICER | SPLIT DOLLAR LIFE INSURANCE PLAN | Yes (X) | $1,350,000 | $1,505,206 | 0 | Yes (1) | Yes (1) |
| BLAKE THURMAN | |||||||
| CHIEF FINANCIAL OFFICER | SPLIT DOLLAR LIFE INSURANCE PLAN | Yes (X) | $1,800,000 | $1,864,273 | 0 | Yes (1) | Yes (1) |
| MATT STEPHENSON 2 | |||||||
| CHIEF EXECUTIVE OFFICER | SPLIT DOLLAR LIFE INSURANCE PLAN | Yes (X) | $2,000,000 | $2,071,414 | 0 | Yes (1) | Yes (1) |
| JEFFRY ROBERSON | |||||||
| CHIEF INFORMATION OFFICER | SPLIT DOLLAR LIFE INSURANCE PLAN | Yes (X) | $2,100,000 | $2,174,985 | 0 | Yes (1) | Yes (1) |
| JEANNE PICKENS | |||||||
| CHIEF OPERATIONS OFFICER | SPLIT DOLLAR LIFE INSURANCE PLAN | Yes (X) | $1,525,000 | $1,579,453 | 0 | Yes (1) | Yes (1) |
| CHAD HEESE | |||||||
| CHIEF LENDING & STRATEGY OFFICER | SPLIT DOLLAR LIFE INSURANCE PLAN | Yes (X) | $1,400,000 | $1,449,990 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $10,645,321 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CREDIT UNION IS A FINANCIAL COOPERATIVE THAT IS MEMBER OWNED. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS THAT HAVE REACHED SIXTEEN YEARS OF AGE EACH HAVE ONE VOTE ON MATTERS BROUGHT TO VOTE AT MEMBER MEETINGS, INCLUDING ELECTION OF BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE CEO, CFO AND CONTROLLER BEFORE BEING FILED. THE FORM IS AVAILABLE TO THE BOARD OF DIRECTORS UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN 2022, A FORMAL OUTSIDE SERVICE WAS UTILIZED, AS WELL AS TWO OTHER PURCHASED SALARY SURVEYS AND REVIEW OF PUBLISHED FORMS 990, FOR ALL VP AND HIGHER POSITIONS, INCLUDING CEO THE BOARD OF DIRECTORS APPROVED THE CEO'S COMPENSATION, AND THE CEO APPROVED THE COMPENSATION FOR ALL VP AND HIGHER POSITIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | MONTHLY FINANCIAL STATEMENTS ARE POSTED IN BRANCHES FOR MEMBERS TO VIEW. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE FEDERAL MEMBER FINANCIAL SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 931261851 | EIN |
| Primary Activities | INSURANCE & FINANCIAL ADVISORY SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Total Income | $12,237 | TotalIncomeAmt |
| End Of Year Assets | $1,378,253 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4550 | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464522157 | EIN |
| Primary Activities | CHARITABLE GIVING TO LOCAL PROGRAMS | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $254,621 | InvolvedAmt |
| Method Of Amount Determination | CASH VALUE | MethodOfAmountDeterminationTxt |