ROGUE CREDIT UNION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- ROGUE CREDIT UNION (EIN 93-0491115)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-09
- IRS object ID
- 202113139349304336
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-09T15:12:56-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 805 SW BROADWAY STE 1200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930491115 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROGU | BusinessNameControlTxt |
| Phone | 8008567328 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GENE PELHAM | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 8008567328 | PhoneNum |
| Signature | 2021-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GENE | PersonFirstNm |
| Person Last | PELHAM | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WENDY CAMPOS | PreparerPersonNm |
| PTIN | P00448102 | PTIN |
| Phone | 5032421447 | PhoneNum |
| Preparation | 2021-11-05 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GENE PELHAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $123,198,203 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ROGUECU.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1956 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | A MEMBER-OWNED, NOT-FOR-PROFIT FINANCIAL COOPERATIVE FOR THE PURPOSE OF ENCOURAGING THRIFT AMONG ITS MEMBERS, CREATING A SOURCE OF CREDIT AT A FAIR AND REASONABLE RATE OF INTEREST, AND PROVIDING AN OPPORTUNITY FOR ITS MEMBERS TO USE AND CONTROL THEIR OWN MONEY IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITION AND TO CONDUCT SUCH ACTIVITIES AS PERMITTED UNDER THE OREGON CREDIT UNION ACT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 613 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $283,492 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $126,537 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $94,577,491 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $107,813,375 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,106,527 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,316,800 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $101,684,018 | PYTotalRevenueAmt |
| CY Total Revenue | $118,130,175 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $498,765 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $201,741 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $35,458,805 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $41,514,476 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $41,752,621 | PYOtherExpensesAmt |
| CY Other Expenses | $44,064,264 | CYOtherExpensesAmt |
| PY Total Expenses | $77,710,191 | PYTotalExpensesAmt |
| CY Total Expenses | $85,780,481 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $23,973,827 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $32,349,694 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,697,279,358 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,489,533,338 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,514,229,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,247,594,270 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $183,050,358 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $241,939,068 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CREATE THE MOST LOYAL MEMBERS IN THE NATION BY PROVIDING EXCEPTIONAL EXPERIENCES THAT BUILD MUTUALLY BENEFICIAL RELATIONSHIPS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CREATED A SOURCE OF CREDIT AT A FAIR AND REASONABLE RATE OF INTEREST AND PROVIDED AN OPPORTUNITY FOR MEMBERS TO USE AND CONTROL THEIR OWN MONEY IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITION. PROFITS ARE RETURNED TO MEMBERS IN THE FORM OF BETTER RATES AND LOWER FEES. MEMBERS ARE REWARDED THROUGH ROGUE REWARDS FOR PARTICIPATION THROUGH LOANS, DEPOSITS AND TRANSACTIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 99417 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 613 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GENE PELHAM | PersonNm |
| Phone | 8008567328 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| EUGENE L PELHAM | |||||||||
| CHIEF EXECUTIVE OFFICER | 50.00 | 1.00 | Yes (X) | Yes (X) | $1,364,380 | $0 | $271,338 | ||
| MATT STEPHENSON | |||||||||
| EXECUTIVE VICE PRESIDENT | 50.00 | 1.00 | Yes (X) | Yes (X) | $919,592 | $0 | $187,926 | ||
| BLAKE THURMAN | |||||||||
| CHIEF FINANCIAL OFFICER | 50.00 | Yes (X) | Yes (X) | $292,529 | $0 | $100,976 | |||
| PHILIP SMITH | |||||||||
| BOARD VICE CHAIR | 1.00 | Yes (X) | $23,865 | $0 | $0 | ||||
| GERALD HAUCK | |||||||||
| BOARD CHAIR | 1.00 | 1.00 | Yes (X) | $22,209 | $0 | $0 | |||
| HEATHER JOHNSON | |||||||||
| SUPERVISORY COMMITTEE MEMB | 1.00 | Yes (X) | $21,000 | $0 | $0 | ||||
| PETER ANGSTADT | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $21,000 | $0 | $0 | ||||
| ALEX PALM | |||||||||
| BOARD TREASURER | 1.00 | Yes (X) | $20,750 | $0 | $0 | ||||
| CHERYL MCMAHAN | |||||||||
| BOARD SECRETARY | 1.00 | Yes (X) | $18,910 | $0 | $0 | ||||
| NEIL ITZEN | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $17,125 | $0 | $0 | ||||
| JEFFRY ROBERSON | |||||||||
| CHIEF INFORMATION OFFICER | 50.00 | $407,317 | $0 | $91,609 | Yes (X) | ||||
| CHAD HEESE | |||||||||
| CHIEF LENDING AND STRATEGY | 50.00 | $277,332 | $0 | $89,504 | Yes (X) | ||||
| JEANNE PICKENS | |||||||||
| CHIEF OPERATIONS OFFICER | 50.00 | 1.00 | $274,536 | $0 | $120,344 | Yes (X) | |||
| KAREN ZERGER | |||||||||
| CHIEF ADMINISTRATION OFFIC | 50.00 | 1.00 | $272,909 | $0 | $93,146 | Yes (X) | |||
| VIRGINIA LEWIS | |||||||||
| MORTGAGE DELIVERY MANAGER | 50.00 | $266,950 | $0 | $21,783 | Yes (X) | ||||
| GEOFFREY FRIDEN | |||||||||
| MORTGAGE LOAN OFFICER | 50.00 | $263,664 | $0 | $25,556 | Yes (X) | ||||
| MIRANDA TRIPLETT | |||||||||
| MORTGAGE LOAN OFFICER | 50.00 | $256,745 | $0 | $13,646 | Yes (X) | ||||
| JESSICA HICKMAN | |||||||||
| MORTGAGE LOAN OFFICER | 50.00 | $216,844 | $0 | $15,350 | Yes (X) | ||||
| PAMELA LANDIS | |||||||||
| MORTGAGE LOAN OFFICER | 50.00 | $216,918 | $0 | $11,894 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,174,575 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,043,072 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 59 | 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 |
|---|---|---|---|---|---|
| FISERV SOLUTIONS | |||||
| PO BOX 208457 | DALLAS | TX | 753208457 | CORE PROCESSOR | $4,363,082 |
| NATIONAL CREDIT UNION ADMINISTRATION | |||||
| 1775 DUKE STREET | ALEXANDRIA | VA | 223143428 | REGULATORY REVIEW | $2,851,880 |
| VISA USA INC | |||||
| PO BOX 742233 | LOS ANGELES | CA | 900742233 | CREDIT CARD PROCESSING | $2,182,761 |
| NCR CORPORATION | |||||
| 3095 SATELLITE BLVD | DULUTH | GA | 30096 | ONLINE/MOBILE BANKING | $1,920,784 |
| COOK SECURITY | |||||
| 5841 SE INTERNATIONAL WAY | MILWAUKIE | OR | 97222 | SECURITY | $1,138,560 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 56 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| INTEREST ON LOANS | 522100 | $74,948,837 | $74,948,837 | |
| OTHER OPERATING INCOME | 522100 | $28,446,442 | $28,394,599 | $51,843 |
| SERVICE CHARGES & FEES | 522100 | $4,418,096 | $4,186,447 | $231,649 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $107,813,375 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,504,793 | TotalRevenueColumnAmt |
| Exclusion | $8,504,793 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,519,750 | SecuritiesAmt |
| Other | $3,360,285 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,097,812 | SecuritiesAmt |
| Other | $1,970,216 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $421,938 | SecuritiesAmt |
| Other | $1,390,069 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,812,007 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,390,069 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $421,938 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,130,175 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $108,919,952 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $283,492 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,926,731 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,741 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,908,297 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,086,077 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,512,963 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,518,713 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,488,426 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,938 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,371 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,023,093 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,951,465 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,894,164 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,197,842 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,553,030 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,870 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,130,427 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,534,672 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,739 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROVISION FOR LOAN LOSS | $12,480,799 |
| LOAN SERVICING | $3,755,779 |
| ATM MAINTENANCE | $658,586 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,165,489 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,780,481 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,955,030 | BOYAmt |
| EOY | $22,407,594 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,354,171 | BOYAmt |
| EOY | $188,175,418 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,437,880 | BOYAmt |
| EOY | $1,460,936 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,354,164,916 | BOYAmt |
| EOY | $1,508,663,516 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $105,321,844 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,040,026 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,815,591 | BOYAmt |
| EOY | $73,281,818 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,343,309 | BOYAmt |
| EOY | $637,441,253 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,941,531 | BOYAmt |
| EOY | $11,741,473 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,266,930 | BOYAmt |
| EOY | $46,361,330 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,697,279,358 | BOYAmt |
| EOY | $2,489,533,338 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,654,294 | BOYAmt |
| EOY | $30,759,187 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,766,884 | BOYAmt |
| EOY | $2,916,350 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,483,807,822 | BOYAmt |
| EOY | $2,213,918,733 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,514,229,000 | BOYAmt |
| EOY | $2,247,594,270 | 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 | $183,050,358 | BOYAmt |
| EOY | $241,939,068 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,050,358 | BOYAmt |
| EOY | $241,939,068 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,697,279,358 | BOYAmt |
| EOY | $2,489,533,338 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $32,349,694 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $26,539,016 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,300,785 | OtherCostOrOtherBasisAmt |
| Book Value | $22,300,785 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $51,414,206 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,262,034 | DepreciationAmt |
| Book Value | $42,152,172 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $745,201 | OtherCostOrOtherBasisAmt |
| Depreciation | $654,581 | DepreciationAmt |
| Book Value | $90,620 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,082,696 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,123,411 | DepreciationAmt |
| Book Value | $7,959,285 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $778,956 | OtherCostOrOtherBasisAmt |
| Book Value | $778,956 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $73,281,818 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBER SHARES | Desc |
| Amt | $2,213,918,733 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,213,918,733 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $118,130,175 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $118,130,175 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $118,130,175 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $85,780,481 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $85,780,481 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $85,780,481 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CREDIT UNION IS STATE-CHARTERED AND FEDERALLY TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(14), EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME. AN EXEMPT ORGANIZATION RETURN AND UNRELATED BUSINESS INCOME TAX RETURNS ARE FILED ANNUALLY WITH THE APPLICABLE FEDERAL AND STATE TAX JURISDICTIONS. UNRELATED BUSINESS INCOME TAX IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE CREDIT UNION'S WHOLLY-OWNED SUBSIDIARY IS A DISREGARDED ENTITY FOR TAX PURPOSES AND IS THEREFORE NOT SUBJECT TO FEDERAL INCOME TAX. ADDITIONALLY, THE CREDIT UNION HAD NO UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2020. THE CREDIT UNION RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO THE UNRECOGNIZED TAX BENEFITS AS AN ADMINISTRATIVE EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2020, THE CREDIT UNION RECOGNIZED AN IMMATERIAL AMOUNT OF INTEREST AND PENALTIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| ROGUE CREDIT UNION FOUNDATION INC | |||||||
| 1370 CENTER DRIVE | MEDFORD | OR | 97501 | 464522157 | 501(C)(3) | $34,674 | GENERAL SUPPORT OF FULLY CONTROLLED ENTITY |
| BROOKE COMMUNICATIONS | |||||||
| 345 NE WINCHESTER ST | ROSEBURG | OR | 97470 | 930992912 | N/A | $14,250 | WISH UPON A STAR |
| NORTHWEST CREDIT UNION ASSOCIATION | |||||||
| 18000 INTERNATIONAL BLVD | SEATAC | WA | 98188 | 910460483 | 501(C)(3) | $12,000 | CU FOR KIDS AUCTION |
| PEAR BLOSSOM ASSOCIATION | |||||||
| PO BOX 335 | MEDFORD | OR | 97501 | 936031411 | 501(C)(3) | $10,000 | PEAR BLOSSOM FESTIVAL SPONSORSHIP |
| UNITED WAY OF JACKSON COUNTY INC | |||||||
| 60 HAWTHORNE ST | MEDFORD | OR | 97504 | 930576632 | 501(C)(3) | $8,296 | CAPITAL CAMPAIGN, DAY OF CARING |
| BROOKINGS CITY OF | |||||||
| 898 ELK DRIVE | BROOKINGS | OR | 97415 | 936002703 | GOV | $7,293 | AALEA FESTIVAL |
| UMPQUA COMMUNITY COLLEGE | |||||||
| ATTN ACCOUNTING FINANCE | ROSEBURG | OR | 97470 | 930519151 | N/A | $7,040 | SCHOLARSHIPS |
| CHAMBER OF MEDFORD JACKSON COUNTY | |||||||
| 101 E 8TH STREET | MEDFORD | OR | 97501 | 930197580 | 501(C)(6) | $5,550 | TABLE SPONSORSHIP |
| MEDFORD ROGUES BASEBALL CLUB | |||||||
| PO BOX 699 | MEDFORD | OR | 97501 | 392079776 | N/A | $5,000 | SPONSORSHIP OF LOCAL AAA TEAM |
| NATIONAL CREDIT UNION FOUNDATION INC | |||||||
| 5710 MINERAL POINT RD | MADISON | WI | 53705 | 391383650 | 501(C)(3) | $5,000 | IMPACT CAMPAIGN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 6 | Total501c3OrgCnt |
| Total Other Org | 4 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE MARKETING DEPARTMENT DETERMINES THE AMOUNTS TO BE PAID AND PAYMENTS ARE PROCESSED THROUGH THE ACCOUNTS PAYABLE SYSTEM. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EUGENE L PELHAM | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $1,106,684 | $0 | $232,577 | $0 | $25,119 | $0 | $254,900 | $0 | $16,438 | $0 | $1,635,718 | $0 | $0 | $0 |
| MATT STEPHENSON | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $364,528 | $0 | $548,494 | $0 | $6,570 | $0 | $166,384 | $0 | $21,542 | $0 | $1,107,518 | $0 | $0 | $0 |
| BLAKE THURMAN | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $248,231 | $0 | $34,911 | $0 | $9,387 | $0 | $79,434 | $0 | $21,542 | $0 | $393,505 | $0 | $0 | $0 |
| JEFFRY ROBERSON | ||||||||||||||
| CHIEF INFORMATION OFFICER | $216,867 | $0 | $170,867 | $0 | $19,583 | $0 | $68,217 | $0 | $23,392 | $0 | $498,926 | $0 | $0 | $0 |
| CHAD HEESE | ||||||||||||||
| CHIEF LENDING AND STRATEGY | $237,400 | $0 | $33,968 | $0 | $5,964 | $0 | $67,931 | $0 | $21,573 | $0 | $366,836 | $0 | $0 | $0 |
| JEANNE PICKENS | ||||||||||||||
| CHIEF OPERATIONS OFFICER | $234,766 | $0 | $34,566 | $0 | $5,204 | $0 | $98,727 | $0 | $21,617 | $0 | $394,880 | $0 | $0 | $0 |
| KAREN ZERGER | ||||||||||||||
| CHIEF ADMINISTRATION OFFIC | $234,886 | $0 | $33,229 | $0 | $4,794 | $0 | $79,386 | $0 | $13,760 | $0 | $366,055 | $0 | $0 | $0 |
| VIRGINIA LEWIS | ||||||||||||||
| MORTGAGE DELIVERY MANAGER | $58,360 | $0 | $208,590 | $0 | $0 | $0 | $13,347 | $0 | $8,436 | $0 | $288,733 | $0 | $0 | $0 |
| GEOFFREY FRIDEN | ||||||||||||||
| MORTGAGE LOAN OFFICER | $36,822 | $0 | $226,842 | $0 | $0 | $0 | $9,729 | $0 | $15,827 | $0 | $289,220 | $0 | $0 | $0 |
| MIRANDA TRIPLETT | ||||||||||||||
| MORTGAGE LOAN OFFICER | $36,713 | $0 | $220,032 | $0 | $0 | $0 | $0 | $0 | $13,646 | $0 | $270,391 | $0 | $0 | $0 |
| JESSICA HICKMAN | ||||||||||||||
| MORTGAGE LOAN OFFICER | $41,138 | $0 | $175,706 | $0 | $0 | $0 | $6,776 | $0 | $8,574 | $0 | $232,194 | $0 | $0 | $0 |
| PAMELA LANDIS | ||||||||||||||
| MORTGAGE LOAN OFFICER | $36,303 | $0 | $180,615 | $0 | $0 | $0 | $0 | $0 | $11,894 | $0 | $228,812 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE CEO RECEIVED REIMBURSED COMPANION TRAVEL EXPENSES NOT TREATED AS TAXABLE COMPENSATION SINCE ALL EXPENSES WERE DEEMED TO BE FOR A BONA FIDE BUSINESS PURPOSE FOR COMPANION VOLUNTEER ATTENDANCE AT CREDIT UNION SOCIAL EVENTS. THE CEO RECEIVED REIMBURSED DUES FOR COUNTRY CLUB SOCIAL MEMBERSHIP NOT TREATED AS TAXABLE COMPENSATION SINCE THE EXPENSES WERE DEEMED TO BE FOR A BONA FIDE BUSINESS PURPOSE. |
| PART I, LINE 4B | THE CEO PARTICIPATED IN A SERP AND CONTRIBUTIONS OF $317,513 WERE MADE DURING THE YEAR. THE CEO PARTICIPATED IN A 457(F) PLAN AND VESTED $470,025 ON JANUARY 3, 2020. THE CEO, EVP, CFO AND OTHER LEADERSHIP TEAM MEMBERS PARTICIPATED IN A 457(B) PLAN; CONTRIBUTIONS OF $232,500, $124,484, $60,073, AND $229,381 RESPECTIVELY, WERE MADE DURING THE YEAR. |
| STATEMENT FOR COMPLIANCE WITH TREAS. REG. SECTION 1.7872-15(D)(2): | THE CREDIT UNION (THE LENDER) ENTERED INTO A SPLIT DOLLAR LIFE INSURANCE PLAN WITH THE EVP MATT STEPHENSON ON 8/25/2016. THIS AGREEMENT INCLUDES A NONRECOURSE LOAN TO MATT (THE BORROWER), ALL PARTIES EXPECT THAT ALL PAYMENTS UNDER THE LOAN WILL BE MADE IN FULL INCLUDING INTEREST AT A CURRENT AFR OF 1.90%. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATT STEPHENSON | PersonNm |
| Relationship With Org | EXECUTIVE VICE PRESIDENT | RelationshipWithOrgTxt |
| Loan Purpose | SPLIT DOLLAR LIFE INSURANCE PLAN | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $1,350,000 | OriginalPrincipalAmt |
| Balance Due | $1,460,936 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,460,936 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CREDIT UNION IS A FINANCIAL COOPERATIVE THAT IS MEMBER OWNED. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS THAT HAVE REACHED SIXTEEN YEARS OF AGE EACH HAVE ONE VOTE ON MATTERS BROUGHT TO VOTE AT MEMBER MEETINGS, INCLUDING ELECTION OF BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE CEO, EVP, CFO AS WELL AS BY THE BOARD OF DIRECTORS BEFORE BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN 2020, A FORMAL OUTSIDE SERVICE WAS UTILIZED, AS WELL AS TWO OTHER PURCHASED SALARY SURVEYS AND REVIEW OF PUBLISHED FORMS 990, FOR ALL VP AND HIGHER POSITIONS, INCLUDING CEO THE BOARD OF DIRECTORS APPROVED THE CEO'S COMPENSATION, AND THE CEO APPROVED THE COMPENSATION FOR ALL VP AND HIGHER POSITIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | MONTHLY FINANCIAL STATEMENTS ARE POSTED IN BRANCHES FOR MEMBERS TO VIEW. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XII, LINE 2C: | THE FINANCIAL STATEMENTS INCLUDE A 12 MONTH PERIOD CONSISTENT WITH THE TAX RETURN. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE FEDERAL MEMBER FINANCIAL SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 CENTER DRIVE | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 931261851 | EIN |
| Primary Activities | INSURANCE & FINANCIAL ADVISORY SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Total Income | $3,239 | TotalIncomeAmt |
| End Of Year Assets | $1,361,182 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4550 | AddressLine1Txt |
| City | MEDFORD | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464522157 | EIN |
| Primary Activities | CHARITABLE GIVING TO LOCAL PROGRAMS | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGUE CREDIT UNION FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $34,674 | InvolvedAmt |
| Method Of Amount Determination | CASH VALUE | MethodOfAmountDeterminationTxt |