POTLATCH NO 1 FEDERAL CREDIT UNION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- POTLATCH NO 1 FEDERAL CREDIT UNION (EIN 82-0201645)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-07
- IRS object ID
- 202343119349303574
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-07T15:18:26-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 EAST THOMAS ROAD SUITE 2300 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85012 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820201645 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POTLACH NO 1 FINANCIAL CREDIT UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | POTL | BusinessNameControlTxt |
| Phone | 2087468900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1025 WARNER AVENUE | AddressLine1Txt |
| City | LEWISTON | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER LOSETH | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 2087468900 | PhoneNum |
| Signature | 2023-11-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHRISTOPHER | PersonFirstNm |
| Person Last | LOSETH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELISSA HANGSLEBEN | PreparerPersonNm |
| PTIN | P02087031 | PTIN |
| Phone | 6022662248 | PhoneNum |
| Preparation | 2023-10-30 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTOPHER LOSETH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1025 WARNER AVENUE | AddressLine1Txt |
| City | LEWISTON | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $101,274,849 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.P1FCU.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | WE PLEDGE TO SERVE EVERY MEMBER WITH THE HIGHEST LEVELS OF SINCERITY, FAIRNESS, COURTESY, RESPECT, AND GRATITUDE, DELIVERED WITH UNPARALLELED RESPONSIVENESS, EXPERTISE, EFFICIENCY AND ACCURACY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 483 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $121,341 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $87,218,086 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $92,340,767 | CYProgramServiceRevenueAmt |
| PY Investment Income | $274,844 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,892,353 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$70,331 | PYOtherRevenueAmt |
| CY Other Revenue | -$113,184 | CYOtherRevenueAmt |
| PY Total Revenue | $87,422,599 | PYTotalRevenueAmt |
| CY Total Revenue | $101,119,936 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $535,802 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,048,841 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,586,049 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $8,500,246 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $33,867,038 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $42,223,977 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,410,365 | PYOtherExpensesAmt |
| CY Other Expenses | $37,159,873 | CYOtherExpensesAmt |
| PY Total Expenses | $72,399,254 | PYTotalExpensesAmt |
| CY Total Expenses | $88,932,937 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $15,023,345 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $12,186,999 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,982,476,028 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,025,490,365 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,854,312,245 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,905,319,019 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $128,163,783 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $120,171,346 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WE PLEDGE TO SERVE EVERY MEMBER WITH THE HIGHEST LEVELS OF SINCERITY, FAIRNESS, COURTESY, RESPECT, AND GRATITUDE, DELIVERED WITH UNPARALLELED RESPONSIVENESS, EXPERTISE, EFFICIENCY AND ACCURACY. WE ARE IN BUSINESS TO CREATE LASTING RELATIONSHIPS, AND WE WILL TREAT OUR MEMBERS LIKE WE WANT TO BE TREATED. WE WILL OFFER THE FINEST PERSONAL SERVICE AND PRODUCTS DELIVERED BY CARING TEAM MEMBERS WHO TAKE 100 PERCENT RESPONSIBILITY FOR MEETING THE NEEDS OF EACH MEMBER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDE FINANCIAL SERVICES TO 118,889 MEMBERS. THESE SERVICES INCLUDE, BUT ARE NOT LIMITED TO, CONSUMER AUTO LENDING, CONSUMER MORTGAGE LENDING, COMMERCIAL LENDING, DEPOSIT ACCOUNTS, SAVINGS, CHECKING, MONEY MARKETS AND CD'S. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | 21812 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 483 | 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 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL MCCALL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2087468900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1025 WARNER AVE | AddressLine1Txt |
| City | LEWISTON | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83501 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 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 |
|---|---|---|---|---|---|---|---|
| CHRISTOPHER LOSETH | |||||||
| PRESIDENT/CEO | 60.00 | Yes (X) | $2,140,116 | $0 | $604,435 | ||
| CRAIG EMERSON | |||||||
| CHIEF FINANCIAL OFFICER | 60.00 | Yes (X) | $891,165 | $0 | $514,708 | ||
| BETTY BARNES | |||||||
| SENIOR VP OF CREDIT ADMINISTRATION | 60.00 | Yes (X) | $230,177 | $0 | $326,353 | ||
| TROY SANDVICK | |||||||
| CHIEF DATA OFFICER | 60.00 | Yes (X) | $415,930 | $0 | $102,708 | ||
| PATTI MESHISHNEK | |||||||
| EVP/CLO (THRU 8/22) | 60.00 | $427,319 | $0 | $22,454 | Yes (X) | ||
| MICHAEL VOGELER | |||||||
| CHIEF OPERATIONS OFFICER | 60.00 | Yes (X) | $322,213 | $0 | $86,992 | ||
| CLINTON JOHNSON | |||||||
| VICE PRESIDENT OF DATA & ANALYTICS | 40.00 | $236,615 | $0 | $144,053 | Yes (X) | ||
| BRENT GIFFORD | |||||||
| CHIEF INFORMATION OFFICER | 60.00 | Yes (X) | $326,741 | $0 | $43,916 | ||
| NATHANAEL NORMAN | |||||||
| VP OF INFORMATION TECHNOLOGY | 40.00 | $200,790 | $0 | $104,347 | Yes (X) | ||
| JANA ERNY | |||||||
| CHIEF EXPERIENCE OFFICER | 60.00 | Yes (X) | $286,178 | $0 | $2,181 | ||
| PAUL MCCALL | |||||||
| CONTROLLER | 40.00 | $173,046 | $0 | $107,817 | Yes (X) | ||
| RICHARD PAIGE | |||||||
| CHIEF STRATEGY & LENDING OFFICER | 60.00 | Yes (X) | $241,339 | $0 | $14,345 | ||
| DENNIS JANIKOWSKI | |||||||
| SENIOR VICE PRESIDENT OF LENDING | 60.00 | Yes (X) | $232,337 | $0 | $17,374 | ||
| DAVID LUMLEY | |||||||
| BUSINESS SALES REPRESENTATIVE | 40.00 | $174,079 | $0 | $50,736 | Yes (X) | ||
| DOUGLAS MUSHLITZ | |||||||
| CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TARA LEER | |||||||
| VICE CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TOM PFLIGER | |||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MICHELLE BLY | |||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JERRY CUMMINS | |||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| KYLE MORSCHEK | |||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| TOD DICKESON | |||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| WANDA KEEFER | |||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| BRETT KINZER | |||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| GORDON LAURIE | |||||||
| DIRECTOR (THRU 8/22) | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $6,298,045 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,142,419 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 56 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | 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 |
|---|---|---|---|---|---|
| COOK SECURITY GROUP | |||||
| 9225 NE CASCADES PARKWAY | PORTLAND | OR | 97220 | ATM/ITM/BRANCH SECURITY | $2,866,442 |
| KENASTON CORP | |||||
| PO BOX 245 | LEWISTON | ID | 83501 | CONSTRUCTION LABOR | $2,717,115 |
| JACK HENRY & ASSOCIATES INC | |||||
| 663 US-60 | MONETT | MO | 65708 | CORE PROCESSOR | $2,624,283 |
| Q2 SOFTWARE INC | |||||
| 10355 PECAN PARK BLVD STE 100 | AUSTIN | TX | 78729 | ONLINE BANKING PROVIDER | $1,018,447 |
| VELOCITY SOLUTIONS | |||||
| 501 SE 12TH ST | FORT LAUDERDALE | FL | 33316 | TECHNOLOGY SOLUTIONS | $963,692 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 48 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| LOAN INTEREST | 522100 | $66,450,815 | $66,450,815 | |
| INTERCHANGE INCOME | 522100 | $8,596,407 | $8,596,407 | |
| DEPOSIT SERVICE CHARGES AND FEES | 522100 | $7,264,154 | $7,142,813 | $121,341 |
| LOAN SERVICING INCOME | 522100 | $4,305,950 | $4,305,950 | |
| OTHER NONOPERATING | 522100 | $3,760,069 | $3,760,069 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,963,372 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,963,372 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $92,340,767 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,856,375 | TotalRevenueColumnAmt |
| Exclusion | $8,856,375 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $40,855 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $154,039 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$113,184 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$113,184 | TotalRevenueColumnAmt |
| Exclusion | -$113,184 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $36,852 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $874 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $35,978 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,978 | TotalRevenueColumnAmt |
| Exclusion | $35,978 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,119,936 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,219,426 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $121,341 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,779,169 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,033,341 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,500 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,500,246 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,799,208 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,597,858 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,169,900 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,424,233 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,232,778 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,624 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,272,612 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,976,971 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,785,179 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,193,297 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,916,572 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,390 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,836 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,440,983 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,809,266 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,440 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DEBIT CARD EXPENSES | $3,470,211 |
| OTHER EXPENSES | $2,992,920 |
| LOAN SERVICING | $2,654,288 |
| PROVISION FOR LOAN LOSS | $1,335,217 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,123,067 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,932,937 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,304,165 | BOYAmt |
| EOY | $24,653,130 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,870,004 | BOYAmt |
| EOY | $40,103,775 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,000,000 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,407,602 | BOYAmt |
| EOY | $50,762,617 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,525,578,869 | BOYAmt |
| EOY | $1,687,571,357 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,973,503 | BOYAmt |
| EOY | $19,054,149 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $54,805,119 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,271,925 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,175,753 | BOYAmt |
| EOY | $37,533,194 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $83,178,763 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,405,173 | BOYAmt |
| EOY | $6,789,397 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,760,959 | BOYAmt |
| EOY | $74,843,983 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,982,476,028 | BOYAmt |
| EOY | $2,025,490,365 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,182,206 | BOYAmt |
| EOY | $14,138,133 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,532,551 | BOYAmt |
| EOY | $19,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,820,597,488 | BOYAmt |
| EOY | $1,872,180,886 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,854,312,245 | BOYAmt |
| EOY | $1,905,319,019 | 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 | $128,163,783 | BOYAmt |
| EOY | $120,171,346 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,163,783 | BOYAmt |
| EOY | $120,171,346 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,982,476,028 | BOYAmt |
| EOY | $2,025,490,365 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $12,186,999 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$13,815,626 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$6,363,810 | 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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,185,688 | OtherCostOrOtherBasisAmt |
| Book Value | $7,185,688 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,612,985 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,216,670 | DepreciationAmt |
| Book Value | $18,396,315 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,393,637 | OtherCostOrOtherBasisAmt |
| Depreciation | $575,389 | DepreciationAmt |
| Book Value | $1,818,248 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,765,309 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,479,866 | DepreciationAmt |
| Book Value | $5,285,443 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,847,500 | OtherCostOrOtherBasisAmt |
| Book Value | $4,847,500 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $37,533,194 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| 457(F) LIABILITIES | $4,469,781 |
| MEMBERS' SHARES AND SAVINGS ACCOUNTS | $1,865,567,167 |
| LEASE LIABILITIES | $2,143,938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,872,180,886 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $101,273,975 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $101,273,975 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$154,039 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$154,039 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $101,119,936 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $89,086,976 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $154,039 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $154,039 | ExpensesNotReportedAmt |
| Expenses Subtotal | $88,932,937 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $88,932,937 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CREDIT UNION IS EXEMPT, UNDER IRC 501(C)(14), FROM FEDERAL AND STATE INCOME TAXES. THE CREDIT UNION HAS FILED TAX RETURNS IN THE PAST FOR ACTIVITIES IT HAS DEEMED TAXABLE AND HAS A MINIMAL NET OPERATING LOSS CARRYFORWARD AS OF THE 2022 CALENDAR YEAR. THE TAXING AUTHORITIES HAVE THE ABILITY TO ASSESS TAXES, PENALTIES AND INTEREST FOR ANY YEARS FOR WHICH NO TAX RETURN WAS FILED. IN THE OPINION OF MANAGEMENT, ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES ON THE NET TAXABLE INCOME FROM ACTIVITIES POTENTIALLY DEEMED TO BE UNRELATED TO THE CREDIT UNION'S EXEMPT PURPOSE IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE CREDIT UNION'S FINANCIAL POSITION OR RESULTS OF OPERATIONS. THE CREDIT UNION EVALUATED ITS TAX POSITIONS AND DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2022. THE CREDIT UNION'S 2019 THROUGH 2021 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES MOVED FROM EXPENSES -154,039. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES MOVED FROM EXPENSES 154,039. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (20 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| LATAH COUNTY 4H AND FFA MARKET ANIMAL SALE INC | ||||||||
| 200 S ALMON ST SUITE 201 | MOSCOW | ID | 83843 | 820505357 | 501(C)(3) | $5,450 | $0 | COMMUNITY HELP |
| INDEPENDENT SCHOOL DISTRICT #1 | ||||||||
| 3317 12TH ST | LEWISTON | ID | 93501 | 826000549 | CITY OF LEWISTON | $114,167 | $0 | COMMUNITY HELP |
| BOYS AND GIRLS CLUB OF LEWISTON | ||||||||
| 1021 BURRELL AVE | LEWISTON | ID | 83501 | 826001432 | 501(C)(3) | $130,083 | $0 | COMMUNITY HELP |
| CHILDREN'S VILLAGE FOUNDATION | ||||||||
| 1350 W HANLEY | COEUR DALENE | ID | 83815 | 820385109 | 501(C)(3) | $10,000 | $0 | COMMUNITY HELP |
| CITY OF LEWISTON PARKS AND REC | ||||||||
| PO BOX 617 | LEWISTON | ID | 83501 | 016000300 | CITY OF LEWISTON | $18,924 | $0 | COMMUNITY HELP |
| IDAHO FOOD BANK | ||||||||
| 3331 10TH ST | LEWISTON | ID | 83501 | 820425400 | 501(C)(3) | $7,500 | $0 | COMMUNITY HELP |
| LEWIS-CLARK STATE COLLEGE (LCSC ATHLETIC DEPARTMENT) | ||||||||
| 500 8TH AVE | LEWISTON | ID | 83501 | 826000935 | CITY OF LEWISTON | $212,165 | $0 | COMMUNITY HELP |
| TRI-STATE HOSPITAL FOUNDATION | ||||||||
| PO BOX 636 | CLARKSTON | WA | 99403 | 911307818 | 501(C)(3) | $72,250 | $0 | COMMUNITY HELP |
| TWIN COUNTY UNITED WAY | ||||||||
| PO BOX 1660 | LEWISTON | ID | 83501 | 820261086 | 501(C)(3) | $21,500 | $0 | COMMUNITY HELP |
| WREATHS ACROSS AMERICA | ||||||||
| PO BOX 249 | COLUMBIA FALLS | ME | 04623 | 208362270 | 501(C)(3) | $8,333 | $0 | COMMUNITY HELP |
| GOWEST CREDIT UNION FOUNDATION | ||||||||
| 18000 INTERNATIONAL BLVD STE 1102 | SEA TAC | WA | 98188 | 911649328 | 501(C)(3) | $48,481 | $0 | COMMUNITY HELP |
| FRONTIER DAYS FOUNDATION | ||||||||
| PO BOX 2224 | WALLA WALLA | WA | 99362 | 911705239 | 501(C)(3) | $7,215 | $0 | COMMUNITY HELP |
| NEZ PERCE COUNTY FAIR 4HFFA ANIMAL SALE | ||||||||
| 1229 BURRELL AVE | LEWISTON | ID | 83501 | 300496690 | CITY OF LEWISTON | $7,925 | $0 | COMMUNITY HELP |
| WALLA WALLA COUNTY | ||||||||
| 363 ORCHARD ST | WALLA WALLA | WA | 99362 | 916001381 | WALLA WALLA COUNTY | $33,333 | $0 | COMMUNITY HELP |
| NORTH IDAHO STATE FAIR | ||||||||
| 0456 N GOVERNMENT WAY | COEUR DALENE | ID | 83815 | 830391799 | 501(C)(3) | $7,500 | $0 | COMMUNITY HELP |
| ASOTIN COUNTY LIVESTOCK SALE | ||||||||
| PO BOX 392 | ASOTIN | WA | 99402 | 453917169 | CITY OF ASOTIN | $13,750 | $0 | COMMUNITY HELP |
| OROFINO HIGH SCHOOL | ||||||||
| PO BOX 1223 | OROFINO | ID | 83544 | 826000734 | 501(C)(3) | $7,000 | $0 | COMMUNITY HELP |
| WALLA WALLA CATTLEMEN'S YOUTH MARKET | ||||||||
| 6731 OLD HWY 12 | WALLA WALLA | WA | 99362 | 800032278 | 501(C)(3) | $7,018 | $0 | COMMUNITY HELP |
| THE COLLEGE OF IDAHO | ||||||||
| 2112 CLEVELAND BLVD | CALDWELL | ID | 83605 | 820200906 | 501(C)(3) | $8,000 | $0 | COMMUNITY HELP |
| CLARKSTON HIGH SCHOOL | ||||||||
| 401 CHESTNUT ST | CLARKSTON | WA | 99403 | 910784433 | CITY OF CLARKSTON | $11,472 | $0 | COMMUNITY HELP |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 20 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 15 | RecipientCnt |
| Cash Grant | $15,500 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE GRANTS ARE DONATIONS TO LOCAL REPUTABLE ORGANIZATIONS, THEREFORE NONE OF THE FUNDS ARE USED OUTSIDE THE US. P1FCU HAS A SCHOLARSHIP COMMITTEE THAT INCLUDES EXECUTIVE MANAGEMENT, SENIOR LEADERSHIP AND BOARD MEMBERS. THEY DETERMINE WHICH STUDENT GETS A SCHOLARSHIP BASED ON THE APPLICATION INFORMATION RECEIVED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| 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 (14 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER LOSETH | ||||||||||||||
| PRESIDENT/CEO | $1,503,784 | $0 | $0 | $0 | $636,332 | $0 | $562,874 | $0 | $41,561 | $0 | $2,744,551 | $0 | $636,332 | $0 |
| CRAIG EMERSON | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $466,922 | $0 | $0 | $0 | $424,243 | $0 | $500,075 | $0 | $14,633 | $0 | $1,405,873 | $0 | $424,243 | $0 |
| BETTY BARNES | ||||||||||||||
| SENIOR VP OF CREDIT ADMINISTRATION | $223,710 | $0 | $6,467 | $0 | $0 | $0 | $314,554 | $0 | $11,799 | $0 | $556,530 | $0 | $0 | $0 |
| TROY SANDVICK | ||||||||||||||
| CHIEF DATA OFFICER | $415,930 | $0 | $0 | $0 | $0 | $0 | $87,265 | $0 | $15,443 | $0 | $518,638 | $0 | $0 | $0 |
| PATTI MESHISHNEK | ||||||||||||||
| EVP/CLO (THRU 8/22) | $427,319 | $0 | $0 | $0 | $0 | $0 | $15,250 | $0 | $7,204 | $0 | $449,773 | $0 | $0 | $0 |
| MICHAEL VOGELER | ||||||||||||||
| CHIEF OPERATIONS OFFICER | $322,213 | $0 | $0 | $0 | $0 | $0 | $79,500 | $0 | $7,492 | $0 | $409,205 | $0 | $0 | $0 |
| CLINTON JOHNSON | ||||||||||||||
| VICE PRESIDENT OF DATA & ANALYTICS | $229,860 | $0 | $6,755 | $0 | $0 | $0 | $130,884 | $0 | $13,169 | $0 | $380,668 | $0 | $0 | $0 |
| BRENT GIFFORD | ||||||||||||||
| CHIEF INFORMATION OFFICER | $326,741 | $0 | $0 | $0 | $0 | $0 | $30,747 | $0 | $13,169 | $0 | $370,657 | $0 | $0 | $0 |
| NATHANAEL NORMAN | ||||||||||||||
| VP OF INFORMATION TECHNOLOGY | $195,145 | $0 | $5,645 | $0 | $0 | $0 | $95,757 | $0 | $8,590 | $0 | $305,137 | $0 | $0 | $0 |
| JANA ERNY | ||||||||||||||
| CHIEF EXPERIENCE OFFICER | $286,178 | $0 | $0 | $0 | $0 | $0 | $2,181 | $0 | $0 | $0 | $288,359 | $0 | $0 | $0 |
| PAUL MCCALL | ||||||||||||||
| CONTROLLER | $168,299 | $0 | $4,747 | $0 | $0 | $0 | $94,632 | $0 | $13,185 | $0 | $280,863 | $0 | $0 | $0 |
| RICHARD PAIGE | ||||||||||||||
| CHIEF STRATEGY & LENDING OFFICER | $241,339 | $0 | $0 | $0 | $0 | $0 | $9,158 | $0 | $5,187 | $0 | $255,684 | $0 | $0 | $0 |
| DENNIS JANIKOWSKI | ||||||||||||||
| SENIOR VICE PRESIDENT OF LENDING | $225,577 | $0 | $6,760 | $0 | $0 | $0 | $8,257 | $0 | $9,117 | $0 | $249,711 | $0 | $0 | $0 |
| DAVID LUMLEY | ||||||||||||||
| BUSINESS SALES REPRESENTATIVE | $169,178 | $0 | $4,901 | $0 | $0 | $0 | $39,736 | $0 | $11,000 | $0 | $224,815 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | SPLIT DOLLAR LIFE INSURANCE: 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 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 EXECUTIVE, THEIR ESTATE, HEIRS, OR BENEFICIARIES SHALL PAY ANY REMAINING OUTSTANDING BALANCE ON THESE PLANS IF THE EXECUTIVE WERE TO BE TERMINATED WITH OR WITHOUT CAUSE. 457(F) PLAN: THE CREDIT UNION HAS A NONQUALIFIED DEFERRED COMPENSATION PLAN (457(F) PLAN) FOR SELECT MEMBERS OF MANAGEMENT. UNDER THE TERMS OF THE PLANS, THE PARTICIPANTS ARE ENTITLED PRE-DETERMINED AMOUNTS BASED ON YEARS OF SERVICE ACHIEVEMENTS. THE FOLLOWING EMPLOYEES RECEIVED CONTRIBUTIONS TO THE 457(F) PLAN DURING 2022: CHRISTOPHER LOSETH - $506,624 CRAIG EMERSON - $341,084 CLINTON JOHNSON - $62,651 NATHANAEL NORMAN - $49,896 BETTY BARNES - $60,033 PAUL MCCALL - $45,226 THE FOLLOWING EMPLOYEES RECEIVED DISTRIBUTIONS FROM THE 457(F) PLAN DURING 2022: CHRISTOPHER LOSETH - $636,332 CRAIG EMERSON - $424,243 | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (7 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| CHRIS LOSETH | |||||||
| PRESIDENT/CEO | SPLIT DOLLAR LOAN | Yes (X) | $22,843,867 | $24,307,699 | 0 | Yes (1) | Yes (1) |
| PATTI MESHISHNEK | |||||||
| EVP/CLO | SPLIT DOLLAR LOAN | Yes (X) | $9,450,000 | $10,489,892 | 0 | Yes (1) | Yes (1) |
| TROY SANDVICK | |||||||
| CHIEF DATA OFFICER | SPLIT DOLLAR LOAN | Yes (X) | $3,475,000 | $3,852,075 | 0 | Yes (1) | Yes (1) |
| MICHAEL VOGELER | |||||||
| CHIEF OPERATIONS OFFICER | SPLIT DOLLAR LOAN | Yes (X) | $1,550,000 | $1,703,998 | 0 | Yes (1) | Yes (1) |
| BRENT GIFFORD | |||||||
| CHIEF INFORMATION OFFICER | SPLIT DOLLAR LOAN | Yes (X) | $8,000,000 | $7,366,737 | 0 | Yes (1) | Yes (1) |
| ANDREW HEIMGARTNER | |||||||
| CHIEF LENDING OFFICER | SPLIT DOLLAR LOAN | Yes (X) | $2,350,000 | $515,701 | 0 | Yes (1) | Yes (1) |
| CHERI SCHAAFS | |||||||
| BRANCH MANAGER | SPLIT DOLLAR LOAN | Yes (X) | $2,475,000 | $2,526,515 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $50,762,617 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE BOARD MAY APPOINT AN EXECUTIVE COMMITTEE OF NOT FEWER THAN THREE DIRECTORS TO SERVE AT ITS PLEASURE, TO ACT FOR IT WITH RESPECT TO SPECIFICALLY DELEGATED FUNCTIONS AUTHORIZED BY THE ACT AND REGULATIONS. THE BOARD MAY ALSO AUTHORIZE SUCH EXECUTIVE COMMITTEE OR A MEMBERSHIP OFFICER(S) APPOINTED BY THE BOARD FROM THE MEMBERSHIP OTHER THAN A BOARD MEMBER PAID AS AN OFFICER, THE TREASURER, ANY ASSISTANT TO THE PAID OFFICER OF THE BOARD OR TO THE TREASURER OR ANY LOAN OFFICER, TO SERVE AT ITS PLEASURE TO APPROVE APPLICATIONS FOR MEMBERSHIP UNDER SUCH CONDITIONS AS THE BOARD AND THESE BYLAWS MAY PRESCRIBE. NO EXECUTIVE COMMITTEE MEMBER OR MEMBERSHIP OFFICER MAY BE COMPENSATED AS SUCH. |
| FORM 990, PART VI, SECTION A, LINE 6 | PARTICIPATION IN THIS CREDIT UNION IS LIMITED TO THOSE WHO QUALIFY FOR MEMBERSHIP AS DEFINED IN THE CREDIT UNION'S ARTICLES OF INCORPORATION, CHARTER, AND BYLAWS. THIS GENERALLY CONSISTS OF THE FOLLOWING: IDAHO MEMBERSHIP ALL EMPLOYEES, EMPLOYERS, STUDENTS, AND RETIREES OF AGRICULTURE, FORESTRY, FISHING AND HUNTING, MINING, UTILITIES, CONSTRUCTION, MANUFACTURING, WHOLESALE TRADE, RETAIL TRADE, TRANSPORTATION AND WAREHOUSING, INFORMATION, FINANCE AND INSURANCE, REAL ESTATE AND RENTAL AND LEASING, PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES, MANAGEMENT OF COMPANIES AND ENTERPRISES, ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES, EDUCATIONAL SERVICES, HEALTH CARE AND SOCIAL ASSISTANCE, ARTS, ENTERTAINMENT, AND RECREATION, ACCOMMODATIONS AND FOOD SERVICES, OTHER SERVICES, AND PUBLIC ADMINISTRATION AS DEFINED IN THE NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM WHO RESIDE IN, WORK IN, ARE HEADQUARTERED IN OR ARE PAID FROM ADA, ADAMS, BENEWAH, BONNER, BOUNDARY, CLEARWATER, GEM, IDAHO, KOOTENAI, LATAH, LEWIS, NEZ PERCE, PAYETTE, SHOSHONE, WASHINGTON, AND VALLEY COUNTIES. OREGON MEMBERSHIP PERSONS WHO LIVE OR WORK IN OR ORGANIZATIONS LOCATED WITHIN THE COMMUNITY IN OREGON CONSISTING OF BAKER, GRANT, HARNEY, MALHEUR, MORROW, UMATILLA, UNION AND WALLOWA COUNTIES, OREGON. WASHINGTON MEMBERSHIP NATURAL PERSONS WHO LIVE, WORK, WORSHIP, OR GO TO SCHOOL IN THE STATE OF WASHINGTON. IN ADDITION TO A REGULARLY QUALIFIED MEMBER, THE SPOUSE OF A MEMBER, THE BLOOD OR ADOPTIVE RELATIVES OF EITHER OF THEM AND THEIR SPOUSES MAY BE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS OF P1FCU DOES AN ANNUAL VOTE TO ELECT BOARD MEMBERS TO THE BOARD. THOSE BOARD CANDIDATES ARE SELECTED BY THE CURRENT BOARD OR BY VOLUNTEERS VIA NEWSLETTER. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS OF P1FCU ARE REQUIRED TO VOTE ON MATTERS SUCH AS A CHARTER CHANGE OR A POSSIBLE MERGER. |
| 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. THE BOARD OF DIRECTORS DO NOT RECEIVE A COPY OF THE RETURN PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CREDIT UNION HAS AN EMPLOYEE HANDBOOK THAT INCLUDES THE CONFLICT OF INTEREST POLICY THAT IS REQUIRED TO BE SIGNED ANNUALLY BY ALL EMPLOYEES. THE CONFLICT OF INTEREST POLICY IS ALSO APPLICABLE TO BOARD MEMBERS. THE CEO MONITORS THE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS AND HR MONITORS THE POLICY FOR EMPLOYEES. THE BOARD MEMBER WOULD ABSTAIN FROM THE VOTE IF THERE WAS A CONFLICT OF INTEREST IDENTIFIED. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS REVIEWED ANNUALLY BASED ON A PERFORMANCE EVALUATION ON THE ANNIVERSARY DATE OF THE OFFICER OR EMPLOYEE. THE CEO'S COMPENSATION IS DETERMINED BASED UPON A COMPENSATION COMMITTEE THAT USES A COMPENSATION SURVEY OR STUDY BY AN INDEPENDENT COMPENSATION CONSULTANT. THE CEO'S COMPENSATION DISCUSSIONS ARE DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS WAS LAST COMPLETED IN 2022. THE COMPENSATION FOR EMPLOYEES AND OTHER OFFICERS BESIDES THE CEO IS REVIEWED AND BASED ON COMPARABLE DATA AND CUNA'S CREDIT UNION COMPENSATION STUDY. THIS PROCESS IS OVERSEEN BY HR AND IS DOCUMENTED IN THE EMPLOYEES PERSONNEL FILE. THIS PROCESS WAS LAST COMPLETED IN 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CREDIT UNION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE AT ITS ANNUAL MEETING AND UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN DEFINED BENFIT PLAN -6,363,810. |