2023-11-10T16:56:34-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-01-01 941209440 SAN FRANCISCO FIRE CREDIT UNION SANF 4156744800 3201 CALIFORNIA STREET SAN FRANCISCO CA 94118 THU NGUYEN VP CONTROLLER 4156744800 2023-11-08 1 THU NGUYEN XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATHERINE DUVALL 3201 CALIFORNIA STREET SAN FRANCISCO CA 94118 112392207 0 X WWW.SFFIRECU.ORG X 1951 CA BUILT BY SAN FRANCISCO FIREFIGHTERS AND COMMITTED TO THE FINANCIAL SAFETY AND SECURITY OF OUR COMMUNITY. 7 7 226 8 198058 41554 0 0 53995309 54077770 1407249 8579155 0 0 55402558 62656925 0 20000 2344191 2159454 25362716 26066788 0 0 0 21250086 27682468 48956993 55928710 6445565 6728215 1733829261 1827357226 1604738600 1751714329 129090661 75642897 BUILT BY SAN FRANCISCO FIREFIGHTERS AND COMMITTED TO THE FINANCIAL SAFETY AND SECURITY OF OUR COMMUNITY. 0 0 MORTGAGE LENDING:PROGRAM BENEFITS CREDIT UNION MEMBERS AND THE REGIONAL COMMUNITIES LOCATED WITHIN OUR FIELD OF MEMBERSHIP INCLUDING SAN FRANCISCO, SAN MATEO, AND COUNTY. THE CREDIT UNION HAS MADE HOME OWNERSHIP MORE AFFORDABLE BY OFFERING LOW DOWN PAYMENT LOAN PROGRAMS, PARTICIPATING IN FIRST TIME HOMEBUYER PROGRAMS, AND OFFERING COMPETITIVE RATES, LOAN FEES, AND TERMS. ADDITIONALLY, THE CREDIT UNION SUPPORTS SAN FRANCISCO FIREFIGHTERS THROUGH PROGRAMS DEVELOPED TO ASSIST THEIR FINANCIAL NEEDS. VEHICLE LENDING:PROGRAM BENEFITS CREDIT UNION MEMBERS AND THE REGIONAL COMMUNITIES LOCATED WITHIN OUR FIELD OF MEMBERSHIP INCLUDING SAN FRANCISCO, SAN MATEO, AND COUNTY. THROUGH DIRECT AND INDIRECT VEHICLE LENDING CHANNELS, THE CREDIT UNION ASSISTS MEMBERS AND NON-MEMBERS LOCATED IN THE CREDIT UNION'S FIELD OF MEMBERSHIP BY PROVIDING A SAFE, EFFICIENT, SECURE PROCESS TO ORIGINATE NEW AND USED VEHICLE LOANS, PROVIDING COMPETITIVE RATES AND TERMS. SOLAR/STUDENT LOANS:PROGRAM BENEFITS TO CREDIT UNION MEMBERS AND THE REGIONAL COMMUNITIES LOCATED WITHIN OUR FIELD OF MEMBERSHIP INCLUDING SAN FRANCISCO, SAN MATEO, AND COUNTY. THE CREDIT UNION ASSISTS STUDENTS BY PROVIDING THEM WITH FINANCING OPTIONS TO HELP THEM REACH THEIR EDUCATIONAL GOALS. THE CREDIT UNION PROVIDES SOLAR FINANCING TO MEMBERS AND NON-MEMBERS TO ACQUIRE AND INSTALL HOME SOLAR SYSTEMS TO ASSIST HOMEOWNERS WITH THEIR SOLAR NEEDS, PROVIDING COMPETITIVE RATES AND TERMS. 0 0 1 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 14665 0 1 226 1 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 CA X THU NGUYEN 4156744800 3201 CALIFORNIA STREET SAN FRANCISCO CA 94118 KATHERINE DUVALL PRESIDENT & CEO 50.00 X 782152 0 1548682 GRADY WINN MORTGAGE LOAN OFFICER 40.00 X 416474 0 22613 ANTHONY VITALE CHIEF INFORMATION OFFICER 50.00 X 351907 0 57061 BRYDEN CAIRNEY CHIEF LENDING OFFICER 50.00 X 298152 0 45274 CHRISTOPHER HOLDAN SENIOR COMMERCIAL LOAN OFFICER 40.00 X 261653 0 44328 DAWN CHUTE CHIEF PEOPLE OFFICER 50.00 X 245630 0 56428 AARON SATO CHIEF FINANCIAL OFFICER (THRU 7/22) 50.00 X 205000 0 39883 JOHN BASALLA CHIEF RISK OFFICER 50.00 X 197142 0 45777 CAROL FRIEND DIRECTOR OF LENDING OPEARTIONS & ADMIN 40.00 X 215907 0 22155 JOHN MIX VP COMMERCIAL LENDING 40.00 X 201509 0 31039 IICHOO CHEW CHIEF MARKETING OFFICER 50.00 X 215353 0 6309 THU NGUYEN VP CONTROLLER 40.00 X 198514 0 21015 NEIL CONROY VP OPERATIONS & MEMBER EXPERIENCE 40.00 X 196389 0 20784 NANCY KOCH VP RISK MANAGEMENT (THRU 12/22) 40.00 X 183785 0 21831 WINSLOW CROCKWELL AVP APPLICATIONS & DEVELOPMENT 40.00 X 180730 0 24858 ROBYN GAENZ AVP FINANCIAL REPORTING & ACCOUNTING 40.00 X 158692 0 28045 EMILY BOROWSKI VP COMPLIANCE 40.00 X 158058 0 25777 MECHELL KEITH AVP PMO 40.00 X 164679 0 18852 JON SHIMADA MORTGAGE LOAN CONSULTANT 40.00 X 143588 0 39282 MANUELA FRANCO AVP OPERATIONS 40.00 X 150114 0 29148 DEANNE MIRANDA VP CONSUMER LENDING 40.00 X 156676 0 14801 RASHMI IYENGAR AVP BUSINESS INTELLIGENCE 40.00 X 148064 0 13572 ROBERT KASSAB CHIEF FINANCIAL OFFICER 50.00 X 139682 0 10914 ERIK WELCH CHIEF EXPERIENCE OFFICER 50.00 X 76591 0 3124 GLENN GORTNEY CHIEF EXPERIENCE OFFICER (THRU 1/22) 50.00 X 30364 0 23353 JOHN E SWEENEY CHAIRMAN 4.00 X X 0 0 0 ROBERT OLSON VICE CHAIR 4.00 X X 0 0 0 BROOK BAKER SECRETARY 2.00 X X 0 0 0 ROBERT CAPPA DIRECTOR 2.00 X 0 0 0 ANTHONY DILUZIO DIRECTOR 2.00 X 0 0 0 ETTORE LEALE DIRECTOR 2.00 X 0 0 0 KIM WEISS DIRECTOR 2.00 X 0 0 0 5476805 0 2214905 63 0 1 0 XTERRA SOLUTIONS INC 311 CALIFORNIA ST SUITE 300 SAN FRANCISCO CA 94104 SOFTWARE AND CONSULTING 2122523 CO-OP FINANCIAL SERVICES 9692 HAVEN AVE SUITE 300 RANCHO CUCAMONGA CA 91730 CREDIT/DEBIT/ATM/DIGITAL PAYMENT SERVICE 1192809 ALKAMI TECHNOLOGY INC 5601 GRANITE PKWY 120 PLANO TX 75024 ONLINE BANKING 1131783 DBSI INC 6950 W MORELOS PL STE 1 CHANDLER AZ 85226 BUILD AND SPACE DESIGN SERVICES 756976 VISA USA INC PO BOX 742233 LOS ANGELES CA 90074 CREDIT CARD/DEBIT CARD SERVICES 596715 54 INTEREST ON LOANS 522100 42777551 42777551 INTERCHANGE INCOME 522100 5750665 5750665 FEE INCOME 522100 4285933 4273361 12572 OTHER OPERATING INCOME 522100 1031601 1029940 1661 INVESTMENT ADVISORY INCOME 523000 157163 157163 74857 48195 26662 54077770 8632009 8632009 49682428 49735282 -52854 -52854 -52854 62656925 53879712 198058 8579155 20000 2159454 6396520 15291136 475482 2486149 1417501 95780 400257 7410 2084260 473503 2571652 4669596 2388894 74966 1914156 1593192 477372 UBI TAXES 11614 CREDIT CARD EXPENSES 3567871 PROVISION FOR LOAN LOSS 2412669 LOAN SERVICING 1540313 3398963 55928710 1948028 1824373 134451518 69650481 703802 1414660 8679154 15696599 978303953 1224541095 2920514 3766183 22939672 11218689 12498563 11720983 522837549 414460925 11612541 13744090 59873639 70537837 1733829261 1827357226 13584016 17058544 1698961 2162938 168000000 1589455623 1564492847 1604738600 1751714329 X 0 0 0 0 129090661 75642897 129090661 75642897 1733829261 1827357226 6728215 -60175979 0 X 0 0 0 7410 0 0 7410 7410 1 CALIFORNIA CREDIT UNION LEAGUE 2855 E GUASTI ROAD SUITE 202 ONTARIO CA 91761 952626042 7410 PART I-A, LINE 1: PAC PAYMENT TO CALIFORNIA CREDIT UNION LEAGUE 0 1 X 2479464 2479464 5639479 2350353 3289126 4198428 2902697 1295731 7642224 5177262 2464962 2980077 788377 2191700 11720983 MEMBERS' SHARE AND SAVINGS ACCOUNTS 1556654769 LEASE LIABILITY 7838078 1564492847 PART IV, LINE 2B: THESE ARE CASH DEPOSITS MADE BY MORTGAGE LOAN BORROWERS FOR THE PAYMENT OF PROPERTY TAXES AND INSURANCE PAYMENTS. 1 SCHOLARSHIPS 8 20000 N/A N/A X X 1 1 X X X 1 1 0 KATHERINE DUVALL PRESIDENT & CEO 610451 0 76469 0 95232 0 1512200 0 36482 0 2330834 0 0 0 GRADY WINN MORTGAGE LOAN OFFICER 40930 0 375544 0 0 0 11250 0 11363 0 439087 0 0 0 ANTHONY VITALE CHIEF INFORMATION OFFICER 327532 0 24375 0 0 0 32700 0 24361 0 408968 0 0 0 BRYDEN CAIRNEY CHIEF LENDING OFFICER 273427 0 20250 0 4475 0 32295 0 12979 0 343426 0 0 0 CHRISTOPHER HOLDAN SENIOR COMMERCIAL LOAN OFFICER 110617 0 151036 0 0 0 10788 0 33540 0 305981 0 0 0 DAWN CHUTE CHIEF PEOPLE OFFICER 228835 0 16795 0 0 0 29700 0 26728 0 302058 0 0 0 AARON SATO CHIEF FINANCIAL OFFICER (THRU 7/22) 181777 0 23223 0 0 0 28835 0 11048 0 244883 0 0 0 JOHN BASALLA CHIEF RISK OFFICER 184025 0 12422 0 695 0 28436 0 17341 0 242919 0 0 0 CAROL FRIEND DIRECTOR OF LENDING OPEARTIONS & ADM 202233 0 13674 0 0 0 8683 0 13472 0 238062 0 0 0 JOHN MIX VP COMMERCIAL LENDING 188550 0 12959 0 0 0 25778 0 5261 0 232548 0 0 0 IICHOO CHEW CHIEF MARKETING OFFICER 213462 0 0 0 1891 0 5097 0 1212 0 221662 0 0 0 THU NGUYEN VP CONTROLLER 186430 0 12084 0 0 0 7559 0 13456 0 219529 0 0 0 NEIL CONROY VP OPERATIONS & MEMBER EXPERIENCE 186577 0 9812 0 0 0 7993 0 12791 0 217173 0 0 0 NANCY KOCH VP RISK MANAGEMENT (THRU 12/22) 157602 0 9625 0 16558 0 6664 0 15167 0 205616 0 0 0 WINSLOW CROCKWELL AVP APPLICATIONS & DEVELOPMENT 169844 0 10886 0 0 0 7240 0 17618 0 205588 0 0 0 ROBYN GAENZ AVP FINANCIAL REPORTING & ACCOUNTING 148062 0 10630 0 0 0 2820 0 25225 0 186737 0 0 0 EMILY BOROWSKI VP COMPLIANCE 148777 0 9281 0 0 0 6390 0 19387 0 183835 0 0 0 MECHELL KEITH AVP PMO 154118 0 10561 0 0 0 5731 0 13121 0 183531 0 0 0 JON SHIMADA MORTGAGE LOAN CONSULTANT 79388 0 64200 0 0 0 5805 0 33477 0 182870 0 0 0 MANUELA FRANCO AVP OPERATIONS 141927 0 8187 0 0 0 6215 0 22933 0 179262 0 0 0 DEANNE MIRANDA VP CONSUMER LENDING 146910 0 9766 0 0 0 5562 0 9239 0 171477 0 0 0 RASHMI IYENGAR AVP BUSINESS INTELLIGENCE 136376 0 2824 0 8864 0 5634 0 7938 0 161636 0 0 0 ROBERT KASSAB CHIEF FINANCIAL OFFICER 112308 0 0 0 27374 0 2808 0 8106 0 150596 0 0 0 PART I, LINE 1A THE CREDIT UNION REIMBURSES TRAVEL EXPENSES FOR COMPANIONS TRAVELING TO THE BOARD OFF-SITE ANNUAL PLANNING CONFERENCES. PART I, LINES 4A-B DEFERRED COMPENSATION PLAN [SECTION 457(F)] THE CREDIT UNION HAS A NONQUALIFIED DEFERRED COMPENSATION PLAN FOR THE PRESIDENT/CEO. UNDER THE TERMS OF THE PLAN, THE PARTICIPANT IS ENTITLED TO A SPECIFIED AMOUNT IF THEY REMAIN EMPLOYED BY THE CREDIT UNION UNTIL A PREDETERMINED TIME. IF THE PARTICIPANT BECOMES FULLY DISABLED AS DEFINED IN THE AGREEMENT, ACCRUED BENEFITS ARE IMMEDIATELY PAYABLE. THE BENEFITS ARE SUBJECT TO FORFEITURE IF EMPLOYMENT IS TERMINATED FOR CAUSE AS DEFINED IN THE AGREEMENT. THE FOLLOWING ARE CONTRIBUTIONS THE CREDIT UNION MADE TO THE 457(F) PLAN AS OF DECEMBER 31, 2022. THERE WERE NO DISTRIBUTIONS MADE FROM THIS PLAN AS OF DECEMBER 31, 2022. KATHY DUVALL - $1,500,000 NACY KOCH RECEIVED A SERVERANCE PAYMENT OF $16,558 DURING 2022. SPLIT DOLLAR LOAN INSURANCE: DURING 2022, THE CREDIT UNION HAS MADE LOANS FOR LIFE INSURANCE PREMIUM PAYMENTS TO MEMBERS OF MANAGEMENT. THE LOANS ARE COLLATERALIZED BY THE ASSIGNMENT OF THE POLICY DEATH BENEFITS AND CASH SURRENDER VALUES OF EACH RESPECTIVE LIFE INSURANCE POLICY. THE POLICIES ARE OWNED BY THE EXECUTIVES AND THE EXECUTIVES HAVE THE RIGHT TO NAME THE BENEFICIARIES FOR AMOUNTS NOT SECURED BY THE ASSIGNMENTS. THE LOAN ARRANGEMENTS INCLUDE A RECOURSE PROVISION WHEREBY THE CREDIT UNION HAS THE INTENT TO SEEK COLLECTION OUTSIDE THE LIFE INSURANCE POLICY IF THE EXECUTIVE WERE TO BE TERMINATED WITH OR WITHOUT CAUSE AND THE EXECUTIVES HAVE THE FINANCIAL ABILITY TO REPAY THE LOAN. AARON SATO CHIEF FINANCIAL OFFICER MORTGAGE X 1000000 988047 0 1 1 AARON SATO CHIEF FINANCIAL OFFICER AUTO X 40789 28454 0 0 1 AARON SATO CHIEF FINANCIAL OFFICER SPLIT DOLLAR LOAN X 2729008 2729008 0 1 1 ANTHONY DILUZIO BOARD MEMBER MORTGAGE X 730000 681353 0 0 1 ANTHONY VITALE CHIEF INFORMATION OFFICER MORTGAGE X 1160000 1097830 0 1 1 ANTHONY VITALE CHIEF INFORMATION OFFICER SPLIT DOLLAR LOAN X 2871369 2871369 0 1 1 DAWN CHUTE CHIEF PEOPLE OFFICER MORTGAGE X 656500 614764 0 1 1 DAWN CHUTE CHIEF PEOPLE OFFICER AUTO X 20000 16100 0 0 1 DEANNE MIRANDA VP CONSUMER LENDING VISA X 25000 14615 0 0 1 DEANNE MIRANDA VP CONSUMER LENDING AUTO X 10000 1548 0 0 1 EMILY BOROWSKI VP COMPLIANCE VISA PLATINUM X 15000 3792 0 0 1 GLENN GORTNEY CHIEF EXPERIENCE OFFICER MORTGAGE X 560000 515000 0 1 1 JOHN E SWEENEY BOARD MEMBER VISA GOLD X 30000 5937 0 0 1 JOHN E SWEENEY BOARD MEMBER PRIME HELOC X 140000 13000 0 0 1 JOHN E SWEENEY BOARD MEMBER MORTGAGE X 320000 272385 0 0 1 KATHERINE DUVALL PRESIDENT & CEO DIRECT NEW AUTO LOAN X 90407 85642 0 0 1 KATHERINE DUVALL PRESIDENT & CEO PRIME HELOC X 400000 400000 0 0 1 KATHERINE DUVALL PRESIDENT & CEO MORTGAGE X 1815500 1691585 0 1 1 KATHERINE DUVALL PRESIDENT & CEO SPLIT DOLLAR LOAN X 2884854 2884854 0 1 1 NEIL CONROY VP OPERATIONS & MEMBER EXPERIENCE VISA PLATINUM X 25000 10 0 0 1 NEIL CONROY VP OPERATIONS & MEMBER EXPERIENCE AUTO X 71189 62703 0 0 1 ROBERT CAPPA JR BOARD MEMBER VISA PLATINUM X 10000 371 0 0 1 ROBERT OLSON BOARD MEMBER VISA PLATINUM X 15000 9100 0 0 1 ROBERT OLSON BOARD MEMBER VISA PLATINUM X 25000 13723 0 0 1 THU NGUYEN VP CONTROLLER AUTO X 52901 28915 0 0 1 THU NGUYEN VP CONTROLLER HELOC X 40950 30490 0 0 1 THU NGUYEN VP CONTROLLER MORTGAGE X 655200 628704 0 0 1 WINSLOW CROCKWELL AVP APPLICATIONS & DEVELOPMENT AUTO X 23457 7300 0 0 1 15696599 FORM 990, PART VI, SECTION A, LINE 6 PARTICIPATION IN THE CREDIT UNION IS LIMITED TO THOSE WHO QUALIFY FOR MEMBERSHIP AS DEFINED IN THE CREDIT UNION'S CHARTER AND BYLAWS. THIS GENERALLY CONSISTS OF FIREFIGHTERS, FAMILY MEMBERS OF FIREFIGHTERS, SAN FRANCISCO FIRE DEPARTMENT HISTORICAL MEMBERS, AND THOSE WHO SUPPORT FIREFIGHTERS AND LIVE, WORK, OR ATTEND SCHOOL IN THE CITY OR COUNTY OF SAN FRANCISCO, SAN MATEO COUNTY, AND MARIN COUNTY. FORM 990, PART VI, SECTION A, LINE 7A SAN FRANCISCO FIRE CREDIT UNION IS OWNED BY ITS MEMBERS. EACH MEMBER CAN CAST ONE VOTE IN THE ANNUAL ELECTION OF MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE PERSONS COVERED UNDER THE CONFLICT OF INTEREST POLICY INCLUDES EMPLOYEES, OFFICERS, DIRECTORS, COMMITTEE MEMBERS, AGENTS AND ATTORNEYS OF THE SF FIRE CREDIT UNION ARE HEREIN REFERRED TO AS "OFFICIALS" FOR THE PURPOSE OF THE CODE OF CONDUCT POLICY. THE EMPLOYEE HANDBOOK STATES EMPLOYEES ARE EXPECTED TO NOTIFY THE CREDIT UNION IF A CONFLICT OF INTEREST EXISTS AND AN EMPLOYEE MAY BE DISMISSED UNDER CERTAIN CIRCUMSTANCES SURROUNDING A CONFLICT OF INTEREST. THE EMPLOYEE HANDBOOK IS REVIEWED BY EMPLOYEES ANNUALLY AND ACKNOWLEDGED. HUMAN RESOURCES OBTAINS THE ANNUAL ACKNOWLEDGMENT. THE BOARD ANNUAL POLICY ADDRESSES THIS FOR BOARD MEMBERS AND EACH BOARD MEMBER IS TO ANNUALLY ACKNOWLEDGE THE CONFLICT OF INTEREST POLICY AS WELL. THE BOARD OF DIRECTORS REGULATES THE ETHICAL AS WELL AS MORAL CONDUCT OF THIS CREDIT UNION'S OFFICIALS AS THAT CONDUCT RELATES TO ANY BUSINESS OR TRANSACTION OF THE CREDIT UNION. IN THE EVENT THERE IS ANY QUESTION AS TO THE PROPRIETY OF ANY ACTION OR CONDUCT BY A CREDIT UNION OFFICIAL, THAT OFFICIAL SHALL HAVE THE DUTY TO REPORT SUCH ACTIVITY TO THE BOARD, OR INQUIRE WHETHER SUCH ACTIVITY IS PERMISSIBLE. EACH CREDIT UNION OFFICIAL HAS A DUTY TO NOTIFY AND INQUIRE OF THE BOARD OF DIRECTORS IN WRITING UNDER SUCH CIRCUMSTANCES. MINISTERIAL MATTERS MAY BE VERBALLY ADDRESSED TO THE PRESIDENT/CEO OF THE CREDIT UNION, UNLESS OTHERWISE DIRECTED TO BE IN WRITING. THE PRESIDENT/CEO OR HIS/HER DESIGNEE MAINTAINS ACCURATE FILES AND RECORDS OF ALL REPORTS AND DISCLOSURES REQUIRED BY THIS CODE OF CONDUCT. IN ADDITION, THE PRESIDENT/CEO IS RESPONSIBLE FOR MAINTAINING COMPLIANCE WITH THIS CODE. SHOULD THERE BE A CONFLICT, THE PERSON(S) WILL BE EXCLUDED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY MEMBERS OF THE BOARD OF DIRECTORS THROUGH REVIEW OF COMPENSATION SURVEYS AND OTHER APPLICABLE DATA SPECIFIC TO CREDIT UNIONS. EMPLOYMENT CONTRACTS AND COMPENSATION REVIEW AND APPROVAL PROCESS ARE DOCUMENTED IN HUMAN RESOURCES IN THE EMPLOYEE'S PERSONNEL FILES. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CEO AND IS BASED ON APPLICABLE COMPENSATION SURVEYS AND MARKET DATA. EMPLOYMENT CONTRACTS AND COMPENSATION REVIEW AND APPROVAL PROCESS ARE DOCUMENTED IN HUMAN RESOURCES IN THE EMPLOYEE'S PERSONNEL FILES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022 FORM 990, PART VI, SECTION C, LINE 19 THE CREDIT UNION MAKES ITS CONFLICT OF INTEREST POLICY AND GOVERNMING DOCUMENT'S AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC.