CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN (EIN 38-1524350)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-07
IRS object ID: 202243119349304159
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-07T16:17:46-06:00	ReturnTs
Tax Period End	2021-12-31	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	109 N MAIN STREET SUITE 200	AddressLine1Txt
City	AUSTIN	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55912	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	381524350	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	4FRONT CREDIT UNION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	4FRO	BusinessNameControlTxt
Phone	2319292000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 795	AddressLine1Txt
City	TRAVERSE CITY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49685	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KARL PAGEL	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	2319292000	PhoneNum
Signature	2022-11-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KARL	PersonFirstNm
Person Last	PAGEL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TANYA MEDGAARDEN	PreparerPersonNm
PTIN	P01717240	PTIN
Phone	5074347000	PhoneNum
Preparation	2022-11-04	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ANDREW KEMPF	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 795	AddressLine1Txt
City	TRAVERSE CITY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49685	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$51,897,395	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.4FRONTCU.COM	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	CREDIT UNION	OtherOrganizationDsc
Formation	1954	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE FINANCIAL SERVICES TO MEMBERS WITH A COMMON BOND.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	319	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$257,387	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$98,503	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$41,860,466	PYProgramServiceRevenueAmt
CY Program Service Revenue	$48,450,192	CYProgramServiceRevenueAmt
PY Investment Income	$1,346,392	PYInvestmentIncomeAmt
CY Investment Income	$1,831,994	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$1,571,883	CYOtherRevenueAmt
PY Total Revenue	$43,206,858	PYTotalRevenueAmt
CY Total Revenue	$51,854,069	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$3,338,529	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$3,292,876	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$13,030,479	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$14,063,656	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$20,332,623	PYOtherExpensesAmt
CY Other Expenses	$25,078,725	CYOtherExpensesAmt
PY Total Expenses	$36,701,631	PYTotalExpensesAmt
CY Total Expenses	$42,435,257	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,505,227	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,418,812	CYRevenuesLessExpensesAmt
Total Assets BOY	$742,406,934	TotalAssetsBOYAmt
Total Assets EOY	$896,646,295	TotalAssetsEOYAmt
Total Liabilities BOY	$669,025,695	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$816,500,069	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$73,381,239	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$80,146,226	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE FINANCIAL SERVICES TO MEMBERS WITH A COMMON BOND.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE CREDIT UNION PROVIDES SEVERAL DEPOSIT ACCOUNT TYPES TO MEMBERS INCLUDING SAVINGS,CHECKING, CERTIFICATES OF DEPOSITS AND OTHERS. THE TOTAL NUMBER OF MEMBERS AT 12/31/21 WAS 95,314.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	THE CREDIT UNION PROVIDES A VARIETY OF LOANS TO MEMBERS INCLUDING REAL ESTATE, CREDIT CARDS, VEHICLE AND OTHERS. THE TOTAL NUMBER OF LOANS OUTSTANDING AT 12/31/21 WAS 48,046.	Desc

Field	Value	IRS element (for citing)
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	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1525	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	319	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
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	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	0	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

Field	Value	IRS element (for citing)
Person	KARL PAGEL	PersonNm
Phone	2319325296	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 795	AddressLine1Txt
City	TRAVERSE CITY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49685	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
TODD ROHRBACK
CHAIRMAN OF THE BOARD	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRYAN LINDFORS
VICE CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHARLES HAGUE
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN JACK HODGE
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MATILYN MATTIE MEADOWS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JULIE KOSLOSKEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRIAN AUSDEMORE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIKE SLATER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL SKYLER FORT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANDREW KEMPF
CEO	40.00		Yes (X)	$395,548	$0	$79,510
BRENT SIMONS
MORTGAGE LOAN ORIGINATOR	40.00			$194,978	$0	$42,496	Yes (X)
DARRIN VAN LOO
MORTGAGE CONSULTANT	40.00			$186,232	$0	$41,409	Yes (X)
GEOFF STREIT
VP COMMERCIAL LENDING	40.00			$175,005	$0	$40,307	Yes (X)
KARL PAGEL
SVP FINANCE	40.00			$161,704	$0	$80,861	Yes (X)
ZACH EYCHANER
SVP IT/INNOVATION	40.00			$158,833	$0	$29,314	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,272,300	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$313,897	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	12	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
PINE STREET DEVELOPMENT ONE LLC
11123 BUGAI RD	TRAVERSE CITY	MI	49684	ADMIN CENTER CONSTRUCTION	$3,994,092
Q2 SOFTWARE
PO BOX 205970	DALLAS	TX	753205970	ONLINE BANKING	$988,463
INTERPHASE INTERIORS
35 OAKES ST SW 5TH FLOOR	GRAND RAPIDS	MI	49503	FURNITURE FOR NEW ADMIN BUILDING	$585,946
INFORMA BUSINESS SYSTEMS INC
5170 HARTSHORN DRIVE	FLUSHING	MI	48433	ITMS, SERVICE AGREEMENTS, RECEIPT PAPER	$530,364
JACK HENRY AND ASSOCIATES
PO BOX 609	MONETT	MO	65708	EMPLOYEE/MEMBER SERVICES	$438,169

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	19	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
INTEREST ON LOANS	522100	$32,600,379	$32,600,379
OTHER PROGRAM SERVICE REVENUE	522100	$9,933,855	$9,933,855
FEES & CHARGES	522100	$5,915,958	$5,658,571	$257,387

Field	Value	IRS element (for citing)
Total Program Service Revenue	$48,450,192	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,844,015	TotalRevenueColumnAmt
Exclusion	$1,844,015	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$31,305	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$43,326	SecuritiesAmt
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$43,326	SecuritiesAmt
Other	$31,305	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$12,021	TotalRevenueColumnAmt
Exclusion	-$12,021	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER NON-INTEREST INCOME	Desc
Business	522100	BusinessCd
Total Revenue Column	$1,571,883	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,571,883	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,571,883	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$51,854,069	TotalRevenueColumnAmt
Related Or Exempt Func Income	$49,764,688	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$257,387	UnrelatedBusinessRevenueAmt
Exclusion	$1,831,994	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$3,292,876	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$475,058	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$10,690,380	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$838,891	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,234,582	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$824,745	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$37,188	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,669,443	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,025,961	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,082,418	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,067,248	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$10,846	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$220,940	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,193	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,186,455	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PROVISION FOR LOAN LOSS	$3,938,975
LOAN SERVICING EXPENSE	$3,773,910
OPERATING FEES	$146,280
MISC OPERATING EXPENSES	-$83,132

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,435,257	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$15,631,712	BOYAmt
EOY	$14,530,076	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$28,098,227	BOYAmt
EOY	$39,813,011	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,320,295	BOYAmt
EOY	$3,333,929	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$6,194,364	BOYAmt
EOY	$6,338,692	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$513,826,472	BOYAmt
EOY	$597,964,102	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$856,400	BOYAmt
EOY	$969,029	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$40,805,856	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,186,456	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$35,440,269	BOYAmt
EOY	$38,619,400	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$108,270,343	BOYAmt
EOY	$152,934,018	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$9,838,937	BOYAmt
EOY	$21,899,103	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,335,856	BOYAmt
EOY	$1,001,891	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$20,594,059	BOYAmt
EOY	$19,243,044	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$742,406,934	BOYAmt
EOY	$896,646,295	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$6,479,262	BOYAmt
EOY	$5,923,813	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$662,546,433	BOYAmt
EOY	$810,576,256	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$669,025,695	BOYAmt
EOY	$816,500,069	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	$73,381,239	BOYAmt
EOY	$80,146,226	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$73,381,239	BOYAmt
EOY	$80,146,226	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$742,406,934	BOYAmt
EOY	$896,646,295	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$9,418,812	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$2,653,824	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$1	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,565,693	OtherCostOrOtherBasisAmt
Book Value	$4,565,693	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$29,037,499	OtherCostOrOtherBasisAmt
Depreciation	$727,758	DepreciationAmt
Book Value	$28,309,741	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,096	OtherCostOrOtherBasisAmt
Depreciation	$8,208	DepreciationAmt
Book Value	$28,888	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,863,128	OtherCostOrOtherBasisAmt
Depreciation	$1,436,734	DepreciationAmt
Book Value	$5,426,394	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$302,440	OtherCostOrOtherBasisAmt
Depreciation	$13,756	DepreciationAmt
Book Value	$288,684	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$38,619,400	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
SHARE DRAFTS	$265,293,066
REGULAR SHARES	$292,142,190
MONEY MARKET SHARES	$160,454,057
SHARE CERTIFICATES	$63,419,918
IRA CERTIFICATES	$25,416,221
ALL OTHER SHARES	$3,850,804

Field	Value	IRS element (for citing)
Total Liability	$810,576,256	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE CREDIT UNION IS EXEMPT, BY STATUTE, FROM FEDERAL TAXES ON INCOME RELATED TO THE EXEMPT PURPOSE OF THE CREDIT UNION. THE CREDIT UNION IS A STATE-CHARTERED CREDIT UNION DESCRIBED IN INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(14). AS SUCH, THE CREDIT UNION IS EXEMPT FROM FEDERAL TAXATION OF INCOME DERIVED FROM THE PERFORMANCE OF ACTIVITIES THAT ARE IN FURTHERANCE OF ITS EXEMPT PURPOSES. HOWEVER, IRC SECTION 511 IMPOSES A TAX ON THE UNRELATED BUSINESS INCOME (AS DEFINED IN SECTION 512) DERIVED BY STATE-CHARTERED CREDIT UNIONS. MANY STATES HAVE SIMILAR LAWS. THE SPECIFIC APPLICATION OF SECTION 512 TO THE VARIOUS ACTIVITIES CONDUCTED BY STATE-CHARTERED CREDIT UNIONS HAS BEEN AN ISSUE FOR MANY YEARS. THE INTERNAL REVENUE SERVICE ("IRS") ISSUED A SERIES OF TECHNICAL ADVICE MEMORANDA ("TAM") TO A NUMBER OF STATE-CHARTERED CREDIT UNIONS LOCATED THROUGHOUT THE COUNTRY. IN THESE TAMS, THE IRS RULED CERTAIN PRODUCTS AND SERVICES TO BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN LIGHT OF THE TAMS, THE CREDIT UNION HAS ASSESSED ITS ACTIVITIES AND ANY POTENTIAL FEDERAL OR STATE INCOME TAX LIABILITY. IN THE OPINION OF MANAGEMENT, ANY LIABILITY ARISING FROM FEDERAL OR STATE TAXATION OF ACTIVITIES DEEMED TO BE UNRELATED TO ITS EXEMPT PURPOSE IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE CREDIT UNION'S FINANCIAL CONDITION OR RESULTS OF OPERATIONS. THE CREDIT UNION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES AND OPEN TAX PERIODS INCLUDE 2017 AND BEYOND.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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
ANDREW KEMPF
CEO	$363,167	$0	$28,846	$0	$3,535	$0	$53,353	$0	$26,157	$0	$475,058	$0	$0	$0
KARL PAGEL
SVP FINANCE	$145,409	$0	$16,000	$0	$295	$0	$58,901	$0	$21,960	$0	$242,565	$0	$0	$0
BRENT SIMONS
MORTGAGE LOAN ORIGINATOR	$35,302	$0	$159,610	$0	$66	$0	$22,073	$0	$20,423	$0	$237,474	$0	$0	$0
DARRIN VAN LOO
MORTGAGE CONSULTANT	$37,717	$0	$148,209	$0	$306	$0	$20,979	$0	$20,430	$0	$227,641	$0	$0	$0
GEOFF STREIT
VP COMMERCIAL LENDING	$86,217	$0	$88,637	$0	$151	$0	$19,382	$0	$20,925	$0	$215,312	$0	$0	$0
ZACH EYCHANER
SVP IT/INNOVATION	$142,526	$0	$16,000	$0	$307	$0	$7,651	$0	$21,663	$0	$188,147	$0	$0	$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan From OrganizationLoanFromOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
DAVID LEUSINK
FORMER CEO	SPLIT DOLLAR LOAN	Yes (X)	$3,700,000	$4,225,084	0	Yes (1)	Yes (1)
ANDREW KEMPF
CEO	SPLIT DOLLAR LOAN	Yes (X)	$1,850,000	$2,113,608	0	Yes (1)	Yes (1)

Field	Value	IRS element (for citing)
Total Balance Due	$6,338,692	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE CREDIT UNION HAS A SINGLE CLASS OF MEMBERS WITH EQUAL RIGHTS OF OWNERSHIP, GOVERNANCE, AND VOTING.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS VOTE AND ELECT BOARD MEMBERS AT ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERS OF THE CREDIT UNION HAVE THE RIGHT TO APPROVE GOVERNING BODY'S ELECTION AND REMOVAL OF MEMBERS OF THE GOVERNING BODY, AS WELL AS OTHER MATTERS THAT ARE SUBJECT TO THE APPROVAL OF MEMBERS OF THE CREDIT UNION AS THEY OCCUR.
FORM 990, PART VI, SECTION B, LINE 11B	MANAGEMENT REVIEWS THE TAX RETURN PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION'S OFFICER, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICT'S THEY MAY HAVE WITH THE ORGANIZATION. IF A CONFLICT ARISES, THE RESPECTIVE BOARD MEMBER WILL ABSTAIN FROM ANY RELATED DISCUSSION, VOTE, OR SIMILAR ACTION ON THE MATTER. MANAGEMENT RESERVES THE RIGHT TO DETERMINE WHEN AN EMPLOYEE'S ACTIVITIES REPRESENT A CONFLICT OF INTEREST AND TO TAKE WHATEVER ACTION IS APPROPRIATE TO RESOLVE THE SITUATION.
FORM 990, PART VI, SECTION B, LINE 15	PART VI, LINE 15A: THE CEO RECEIVES A PERFORMANCE APPRAISAL FROM THE ENTIRE BOARD AND THEN THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION TO THE BOARD FOR COMPENSATION BASED ON THE RESULTS OF THE APPRAISAL. WAGE RANGES ARE SET BASED ON COMPENSABLE FACTORS USING COMPEASE (A COMPANY THAT LOOKS AT NATIONAL, REGIONAL, STATE AND AREA COMPENSATION SURVEYS). THIS PROCESS TAKES PLACE ANNUALLY, AND IS DOCUMENTED IN COMPENSATION COMMITTEE MINUTES. RESULTS ARE REPORTED TO THE BOARD, BUT THE DETAILS ARE IN THE COMPENSATION COMMITTEE MINUTES. IN ADDITION TO COMPEASE, COPARABILITY DATA WAS PROVIDED TO THE COMPENSATION COMMITTEEE/BOARD FROM GALLAGHER EXECUTIVE COMPENSATION ANALYSIS. PART VI, LINE 15B THE BOARD RECEIVES A SALARY AND WAGE BUDGET FOR REVIEW/APPROVAL, THE DATA IS NOT EMPLOYEE SPECIFIC.
FORM 990, PART VI, SECTION C, LINE 19	MONTHLY FINANCIALS AND OTHER GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST AT THE CREDIT UNIONS MAIN OFFICES AT 101 N. PARK ST., TRAVERSE CITY, MI
FORM 990, PART XI, LINE 9:	ROUNDING -1.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	4FRONT CAPITAL LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 795	AddressLine1Txt
City	TRAVERSE CITY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49685	ZIPCd

Field	Value	IRS element (for citing)
EIN	841913699	EIN
Primary Activities	INVESTMENTS	PrimaryActivitiesTxt
Legal Domicile State	MI	LegalDomicileStateCd
Total Income	$0	TotalIncomeAmt
End Of Year Assets	$0	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	4FRONT CREDIT UNION	BusinessNameLine1Txt