2025-09-12T11:18:51-05:00 2025-01-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2025-01-01 860098341 TUCSON OLD PUEBLO CREDIT UNION TUCS 5208816262 2500 E 22ND STREET TUCSON AZ 85713 G VERNON BABILON CEO 5208816262 2025-09-10 1 1 LISA N RYSSEL CPA P00643670 7149781300 2025-09-09 2024 2025-03-06 01:10:19Z X G VERNON BABILON 2500 E 22ND STREET TUCSON AZ 85713 989154 0 X WWW.TOPCU.ORG X 1935 AZ PROVIDING LOANS AND SERVICES TO MEMBERS OF TUCSON OLD PUEBLO CREDIT UNION. X 7 7 0 7 255 0 0 0 10580233 851045 1269756 -187190 0 0 11849989 663855 0 0 2238067 178506 4293357 367486 0 0 0 5058643 2042270 11590067 2588262 259922 -1924407 211161127 0 203448410 0 7712717 0 TO CULTIVATE A RESILIENT AND SUSTAINABLE COMMUNITY BY PROVIDING AFFORDABLE LOANS AND FINANCIAL GUIDANCE FOR ALL INCOME LEVELS. 0 0 PROVIDING LOANS AND SERVICES TO MEMBERS OF TUCSON OLD PUEBLO CREDIT UNION. AS OF FEBRUARY 1ST, 2025, TUCSON OLD PUEBLO CREDIT UNION MERGED WITH IDAHO CENTRAL CREDIT UNION. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 1 0 X LESLIE FREED 5208816262 2500 E 22ND STREET TUCSON AZ 85713 G VERNON BABILON PRESIDENT/CEO 40.00 X 16603 0 740 KENT HALL CHIEF FINANCIAL OFFICER 40.00 X 11989 0 866 SCOTT BELL CHIEF OPERATING OFFICER 40.00 X 0 0 0 WILLIAM RICHARDS CHAIR 2.00 X X 0 0 0 RICHARD PRATER VICE CHAIR 2.00 X X 0 0 0 BRITTON SIMMONS TREASURER 2.00 X X 0 0 0 MIKE MCKENDRICK SECRETARY 2.00 X X 0 0 0 DAVID FREGONESE DIRECTOR 2.00 X 0 0 0 ERIC KAZMIERCZAK DIRECTOR 2.00 X 0 0 0 ROSS UNDERWOOD DIRECTOR 2.00 X 0 0 0 28592 0 1606 0 0 0 0 PSCU 560 CARILLON PARKWAY ST PETERSBURG FL 33716 DEBIT AND CREDIT CARD SERVICES 129488 1 INTEREST ON LOANS 522100 693629 693629 FEES & CHARGES 522100 157416 157161 255 851045 138109 138109 325299 -325299 -325299 -325299 663855 850790 255 -187190 178506 30198 258665 6489 21030 51104 5277 192 240186 2736 29829 39444 13835 7863 12933 29338 MISCELLANEOUS 1626753 LOAN SERVICING EXPENSE 33884 2588262 70851 0 24265259 0 0 0 0 0 138329032 0 0 431204 0 0 0 3291655 0 37096485 0 1180786 0 0 0 6495855 0 211161127 0 983979 202464431 0 203448410 0 X 0 0 0 0 7712717 0 7712717 0 211161127 0 X -1924407 61523 -5849833 X 0 0 0 LOANS AND ALLOWANCE FOR LOAN LOSS 2025-02-01 137281355 BOOK VALUE 820217065 IDAHO CENTRAL CREDIT UNION 4400 CENTRAL WAY CHUBBUCK ID 83202 501(C)(14) CASH AND CASH EQUIVALENTS 2025-02-01 26299392 BOOK VALUE 820217065 IDAHO CENTRAL CREDIT UNION 4400 CENTRAL WAY CHUBBUCK ID 83202 501(C)(14) INVESTMENTS 2025-02-01 38096120 BOOK VALUE 820217065 IDAHO CENTRAL CREDIT UNION 4400 CENTRAL WAY CHUBBUCK ID 83202 501(C)(14) PROPERTY AND EQUIPMENT (NET) 2025-02-01 2953423 BOOK VALUE 820217065 IDAHO CENTRAL CREDIT UNION 4400 CENTRAL WAY CHUBBUCK ID 83202 501(C)(14) ACCRUED INTEREST RECEIVABLES 2025-02-01 512394 BOOK VALUE 820217065 IDAHO CENTRAL CREDIT UNION 4400 CENTRAL WAY CHUBBUCK ID 83202 501(C)(14) OTHER ASSETS 2025-02-01 5950655 BOOK VALUE 820217065 IDAHO CENTRAL CREDIT UNION 4400 CENTRAL WAY CHUBBUCK ID 83202 501(C)(14) 0 1 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: KENTON HALLG. VERNON BABILON PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: KENTON HALL AND G. VERNON BABILON WERE RETAINED UNDER CONTRACT BY IDAHO CENTRAL CREDIT UNION EFFECTIVE 2/1/2025 TO CONTINUE THEIR TOPCU RESPONSIBILITIES AND ASSIST WITH MERGER-RELATED LEGAL, OPERATIONAL, AND TECHNICAL MATTERS. THE TERMS OF THEIR CONTRACTS END 9/12/25. 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 CHARTER AND BYLAWS. THIS GENERALLY CONSISTS OF THOSE WHO LIVE, WORK, WORSHIP, OR GO TO SCHOOL IN TUCSON, ARIZONA, AND OTHER SELECT EMPLOYEE GROUPS WHO HAVE PETITIONED FOR MEMBERSHIP. 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 THE MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS MUST BE APPROVED BY THE MEMBERSHIP. BYLAW CHANGES ENACTED BY THE BOARD AND APPROVED BY THE STATE MUST BE RATIFIED BY THE MEMBERS AT THE SUBSEQUENT ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 8B THE CREDIT UNION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CODE OF CONDUCT FOR EMPLOYEES AND VOLUNTEERS IS REVIEWED ANNUALLY BY THE BOARD AS IS ON THE COMPLIANCE COMMITTEE AND BOARD RECURRING CALENDARS. VOLUNTEERS INDIVIDUALLY REVIEW AND SIGN DECLARATION OF ETHICAL CONDUCT ANNUALLY AND THEY ARE KEPT IN THE EXECUTIVE ASSISTANT'S CARE. EMPLOYEES INDIVIDUALLY REVIEW AND SIGN DECLARATION OF ETHICAL CONDUCT ANNUALLY AND THIS IS KEPT IN THE HR DEPARTMENT. THIS POLICY COVERS ALL CREDIT UNION EMPLOYEES AND VOLUNTEERS. GIFTS OF $100 OR MORE ARE CONSIDERED CONFLICTS OF INTEREST. VIOLATIONS OF THIS POLICY MAY RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION OF SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO IS HIRED BY THE BOARD WHO DETERMINES THE CEO'S COMPENSATION. THE HR DEPARTMENT USES COMPENSATION DATA FROM OUR PROFESSIONAL EMPLOYER ORGANIZATION, PAYLOCITY. THE COMPENSATION DATA ENABLES THE CREDIT UNION TO EVALUATE, TRACK, AND MODIFY COMPENSATION BASED ON MARKET DATA, INTERNAL COMPARABLES AND JOB FAMILIES TO ENSURE THAT WE ARE COMPETITIVE, FOLLOWING ALL LEGAL GUIDELINES AND APPLYING THE PRINCIPLE OF FAIRNESS TO OUR COMPENSATION REVIEW PROCESS AND PRACTICES. THE FINAL DECISION FOR THE CEO'S COMPENSATION IS DOCUMENTED IN HR PERSONNEL RECORDS. OTHER OFFICERS AND EMPLOYEES ALSO HAVE THEIR JOB CLASSIFICATION RATED ANNUALLY BY COMPENSATION DATA FROM PAYLOCITY. THE DATA HELPS TO DETERMINE THE APPROPRIATE PLACING WITHIN THE EMPLOYMENT FRAMEWORK AND CLASSIFICATION OF SALARY. THE CEO REVIEWS AND APPROVES COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES AND THE DECISION IS DOCUMENTED BY HR. THESE PROCESSES WERE LAST PERFORMED DURING CALENDAR 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE POSTED ON ITS WEBSITE. THE FINANCIAL STATEMENTS ARE ALSO POSTED IN THE LOBBY OF THE MAIN BRANCH. ALL OTHER GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO IDAHO CENTRAL CREDIT UNION -5,849,833.