NORTHERN FEDERAL CREDIT UNION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- NORTHERN FEDERAL CREDIT UNION (EIN 15-0580359)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202033219349307428
- Schema version
- 2019v5.1
- 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 | 2020-11-16T11:04:33-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161148763 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRLEY MORAN FREER & EASSA CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 EAST JEFFERSON STREET SUITE 920 | AddressLine1Txt |
| City | SYRACUSE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 150580359 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN CREDIT UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 3157793133 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 FACTORY STREET | AddressLine1Txt |
| City | WATERTOWN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 136011900 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATHAN HUNTER CPACFE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 3157793133 | PhoneNum |
| Signature | 2020-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEAN R COLE | PreparerPersonNm |
| PTIN | P00542413 | PTIN |
| Phone | 3154727045 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.217.216.242 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-13 | IPDt |
| IP Tm | 16:48:45 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 6D2452CB2D7C745F10CD831D495B8F0C54B98A04 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DANIEL W ST HILAIRE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 FACTORY STREET | AddressLine1Txt |
| City | WATERTOWN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 136011900 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,047,659 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MYNORTHERN.COM | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | STATE CHARTERED CREDIT UNION | OtherOrganizationDsc |
| Formation | 1955 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO CREATE MUTUAL VALUE BY PROVIDING PERSONALIZED SERVICE AND BANKING SOLUTIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 152 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $82,963 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,966,467 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,372,959 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,259 | PYInvestmentIncomeAmt |
| CY Investment Income | $108,438 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,866,585 | PYOtherRevenueAmt |
| CY Other Revenue | $8,317,747 | CYOtherRevenueAmt |
| PY Total Revenue | $4,846,311 | PYTotalRevenueAmt |
| CY Total Revenue | $21,799,144 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,895,179 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,560,910 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,702,723 | PYOtherExpensesAmt |
| CY Other Expenses | $12,579,224 | CYOtherExpensesAmt |
| PY Total Expenses | $4,597,902 | PYTotalExpensesAmt |
| CY Total Expenses | $20,140,134 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $248,409 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,659,010 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $253,329,740 | TotalAssetsBOYAmt |
| Total Assets EOY | $283,063,179 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,407,008 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,410,266 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $244,922,732 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $280,652,913 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CREATE MUTUAL VALUE BY PROVIDING PERSONALIZED SERVICE AND BANKING SOLUTIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | NORTHERN CREDIT UNION PROVIDES LOW-COST FINANCIAL PRODUCTS AND SERVICES INCLUDING ONLINE AND MOBILE BANKING, ACCESS TO OVER 30,000 FEE-FREE ATM'S AND 5,000+ SHARED BRANCH LOCATIONS. NORTHERN ALSO OFFERS LOW-INTEREST RATE LOANS AND COMPETITIVE DIVIDEND RATES ON CHECKING AND INVESTMENT ACCOUNTS AS WELL AS A WIDE VARIETY OF FINANCIAL PRODUCTS AND SERVICES DESIGNED TO HELP MEMBERS LIVE THEIR BEST FINANCIAL LIVES. | 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 | 0 | 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 | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 152 | 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 | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | 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 |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATHAN P HUNTER CFO | PersonNm |
| Phone | 3157793133 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 FACTORY STREET | AddressLine1Txt |
| City | WATERTOWN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 136011900 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| GARY ROWE | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY BAKER | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $4,800 | |
| BRIAN ROBBINS | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICOLE DONALDSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAUREN MCCARTHY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL ST HILAIRE | ||||||
| CEO | 50.00 | $313,042 | $0 | $44,908 | Yes (X) | |
| NATHAN HUNTER | ||||||
| CFO | 50.00 | $154,542 | $0 | $29,005 | Yes (X) | |
| JESSICA RIDSDALE | ||||||
| SVP OF HR/COMPLIANCE | 50.00 | $0 | $0 | $0 | Yes (X) | |
| DANIEL ESTAL | ||||||
| VP LENDING | 50.00 | $0 | $0 | $0 | Yes (X) | |
| CHRISTINE BOOTH | ||||||
| VP OF MEMBER RELATIONS | 50.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL WOODS | ||||||
| AVP OF FINANCE | 50.00 | $0 | $0 | $0 | Yes (X) | |
| BONNIE BELFIELD | ||||||
| VP OF OPERATIONS | 50.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $467,584 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,713 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | 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 |
|---|---|---|---|---|---|
| HUEBER-BREUER CONSTRUCTION CO INC | |||||
| PO BOX 515 | SYRACUSE | NY | 13205 | CONSTRUCTION SERVICES | $2,638,424 |
| SYNERGENT | |||||
| PO BOX 1236 | PORTLAND | ME | 04104 | ATM/VCC PROCESSING SERVICES | $1,602,659 |
| RED HAWK FIRE & SECURITY LLC | |||||
| 7020 FLY ROAD E | SYRACUSE | NY | 13057 | SECURITY SERVICES | $1,359,055 |
| MERIDIAN IT INC | |||||
| 509 ERIE BLVD W | SYRACUSE | NY | 13204 | IT CONSULTING/NETWORK MONITORING | $401,338 |
| STAT COMMUNICATIONS INC | |||||
| 121 FRANKLIN ST | WATERTOWN | NY | 13601 | BUILDING SECURITY | $357,930 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 21 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOAN INTEREST RECEIVED | Desc |
| Business | 522100 | BusinessCd |
| Total Revenue Column | $13,372,959 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,372,959 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,372,959 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,470 | TotalRevenueColumnAmt |
| Exclusion | $76,470 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $280,483 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $248,515 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $31,968 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,968 | TotalRevenueColumnAmt |
| Exclusion | $31,968 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| FEE INCOME | 522100 | $7,829,248 | $7,829,248 | |
| OTHER OPERATING INCOME | 522100 | $405,536 | $405,536 | |
| NON-MEMBER FEES AND COMMISSIONS | 522100 | $44,299 | $44,299 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,664 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $38,664 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,317,747 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,799,144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,607,743 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $82,963 | UnrelatedBusinessRevenueAmt |
| Exclusion | $108,438 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $541,497 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,185,933 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $426,754 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $951,844 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,882 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,377 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,387 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $549,410 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,087 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,219,159 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,255,539 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,530 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,578 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,263,854 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $960,961 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,308 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| OFFICE OPERATIONS | $4,387,521 |
| PROVISION FOR LEASE/LOA | $893,040 |
| PROFESSIONAL & OUTSIDE | $504,387 |
| OTHER | $350,517 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,569 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,140,134 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,019,165 | BOYAmt |
| EOY | $7,065,863 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,921 | BOYAmt |
| EOY | $244,376 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $229,809,525 | BOYAmt |
| EOY | $248,972,721 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,472,415 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $762,148 | BOYAmt |
| EOY | $762,148 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,278,836 | BOYAmt |
| EOY | $5,896,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,132,668 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,389,253 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,480,416 | BOYAmt |
| EOY | $12,743,415 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,753,729 | BOYAmt |
| EOY | $3,905,461 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,329,740 | BOYAmt |
| EOY | $283,063,179 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,345,008 | BOYAmt |
| EOY | $2,410,266 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,062,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,407,008 | BOYAmt |
| EOY | $2,410,266 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,695,435 | BOYAmt |
| EOY | $275,425,616 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,227,297 | BOYAmt |
| EOY | $5,227,297 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,922,732 | BOYAmt |
| EOY | $280,652,913 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,329,740 | BOYAmt |
| EOY | $283,063,179 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,659,010 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $34,071,171 | 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 | $1,374,082 | OtherCostOrOtherBasisAmt |
| Book Value | $1,374,082 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,773,149 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,879,591 | DepreciationAmt |
| Book Value | $6,893,558 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,514,041 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,066,282 | DepreciationAmt |
| Book Value | $447,759 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,003,476 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,443,380 | DepreciationAmt |
| Book Value | $2,560,096 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,467,920 | OtherCostOrOtherBasisAmt |
| Book Value | $1,467,920 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,743,415 | TotalBookValueLandBuildingsAmt |
| 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 COMPLIES WITH FASB ASC TOPIC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THERE WAS NO IMPACT TO THE ACCOMPANYING FINANCIAL STATEMENTS ATTRIBUTABLE TO THIS FASB ASC FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL ST HILAIRE | ||||||||||||||
| CEO | $243,787 | $0 | $11,550 | $0 | $57,705 | $0 | $28,667 | $0 | $16,241 | $0 | $357,950 | $0 | $0 | $0 |
| NATHAN HUNTER | ||||||||||||||
| CFO | $133,250 | $0 | $0 | $0 | $21,292 | $0 | $13,255 | $0 | $15,750 | $0 | $183,547 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART I, 4B | FormAndLineReferenceDesc |
| Explanation | ON APRIL 1, 2019 NORTHERN CREDIT UNION ENTERED INTO A SPLIT DOLLAR AGREEMENT WITH DANIEL WALTER ST. HILAIRE, CEO. THE FUNDING AMOUNT WAS $3,400,000 AND THE INTEREST ACCRUES AT AN ANNUAL RATE OF 2.89%. A SIGNED REPRESENTATION UNDER 26 C.F.R SEC. 1.7872-15(D)(2) REGARDING NONRECOURSE SPLIT DOLLAR LOAN IS ATTACHED TO THIS FORM 990. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL ST HILAIRE | PersonNm |
| Relationship With Org | CEO | RelationshipWithOrgTxt |
| Loan Purpose | SPLIT DOLLAR LIFE INSURANCE | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $3,400,000 | OriginalPrincipalAmt |
| Balance Due | $3,472,415 | 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 | $3,472,415 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DANIEL ST. HILAIRE, CEO HAS A FAMILY RELATIONSHIP WITH DAN ESTAL, VP OF LENDING. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS ARE THOSE WHO USE THE SERVICES OF THE CREDIT UNION. |
| FORM 990, PART VI, SECTION A, LINE 7A | ANY VACANCY ON THE BOARD, CREDIT COMMITTEE, IF APPLICABLE, OR SUPERVISORY COMMITTEE WILL BE FILLED WITHIN A REASONABLE TIME BY VOTE OF A MAJORITY OF THE DIRECTORS THEN HOLDING OFFICE. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. THE BOARD OF DIRECTORS ELECTS BOARD OFFICERS AT ITS FIRST MEETING WHICH HAS TO TAKE PLACE NO LATER THAN 7 DAYS AFTER THE ANNUAL MEETING OF THE MEMBERS. A SPECIAL MEETING OF THE BOARD MAY BE CALLED AT ANY TIME AND MUST BE DONE SO UPON WRITTEN REQUEST OF A MAJORITY OF THE DIRECTORS THEN HOLDING OFFICE. SPECIAL MEETINGS MAY BE CONDUCTED USING AUDIO OR VIDEO TELECONFERENCE METHODS. |
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO FILING, THE 990 WILL BE REVIEWED BY CEO AND CFO. |
| FORM 990, PART VI, SECTION B, LINE 15 | CEO HAS AN ANNUAL EXECUTIVE COMPENSATION REVIEW DONE ANNUALLY BY BOARD CONTRACTED CONSULTANT. OFFICERS AND ALL OTHER EMPLOYEES UTILIZE A MARKET RESEARCH TOOL "BALANCED COMP". |
| FORM 990, PART VI, SECTION C, LINE 18 | NCU WILL MAKE ITS 990 AVAILABLE UPON REQUEST AND IT WILL BE PUBLISHED ON GUIDESTAR.ORG |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS ARE POSTED IN EACH OF THE BRANCH LOBBY'S MONTHLY. CONFLICT OF INTEREST STATEMENT AND GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. |
| FORM 990, PAGE 7, PART VII. COMPENSATION TO OFFICERS | COMPENSATION DETAIL FOR JESSICA RIDSDALE, DANIEL ESTAL, CHRISTINE BOOTH, MICHAEL WOODS, AND BONNIE BELFIELD ARE AVAILABLE UPON REQUEST. |
| PART XII LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| PART XI, LINE 9, CHANGES IN NET ASSETS: | THE ADJUSTMENT IN NET ASSET BALANCE REPRESENTS 2019 INCREASE IN SHARE ACCOUNTS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| NORTHERN FINANCIAL SERVICES LLC | |||||||||
| 120 FACTORY STREET | WATERTOWN | NY | 13601 | 460647487 | WEALTH MANAGEMENT | NY | -$59,377 | $32,877 | NORTHERN CREDIT UNION |
| PERSONALIZED REAL ESTATE SOLUTIONS LLC | |||||||||
| 120 FACTORY STREET | WATERTOWN | NY | 13601 | 842113523 | REAL ESTATE BROKERAGE COMPANY | NY | -$74,724 | $39,612 | NORTHERN CREDIT UNION |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN SERVICE ORGANIZATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 FACTORY STREET | AddressLine1Txt |
| City | WATERTOWN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | REAL ESTATE HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN CREDIT UNION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | -$61,714 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $1,886,782 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (16 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NORTHERN SERVICE ORGANIZATION | ||
| A | $48,244 | INTEREST ON LOC AND MORTGAGE |
| NORTHERN FINANCIAL SERVICES LLC | ||
| B | $100 | CAPITAL INVESTMENT |
| PERSONALIZED REAL ESTATE SOLUTIONS LLC | ||
| B | $100,000 | CAPITAL INVESTMENT |
| NORTHERN SERVICE ORGANIZATION | ||
| B | $1,461,030 | CAPITAL INVESTMENT |
| NORTHERN FINANCIAL SERVICES LLC | ||
| D | $104,770 | LOAN |
| NORTHERN SERVICE ORGANIZATION | ||
| D | $762,148 | LOAN |
| NORTHERN SERVICE ORGANIZATION | ||
| K | $106,692 | NCU LEASES FROM NSO |
| NORTHERN SERVICE ORGANIZATION | ||
| L | $18,445 | PAYROLL, MANAGEMENT & ACCOUNTING |
| NORTHERN SERVICE ORGANIZATION | ||
| M | $50,500 | FACILITIES FOR NCU |
| NORTHERN SERVICE ORGANIZATION | ||
| P | $27,253 | PROPERTY TAXES |
| NORTHERN FINANCIAL SERVICES LLC | ||
| Q | $3,976 | INSURANCE BENEFITS |
| NORTHERN SERVICE ORGANIZATION | ||
| Q | $8,370 | INSURANCE BENEFITS |
| NORTHERN FINANCIAL SERVICES LLC | ||
| A | $3,232 | INTEREST ON LOC AND MORTGAGE |
| PERSONALIZED REAL ESTATE SOLUTIONS LLC | ||
| L | $6,218 | PAYROLL, MANAGEMENT & ACCOUNTING |
| NORTHERN FINANCIAL SERVICES LLC | ||
| L | $2,311 | PAYROLL, MANAGEMENT & ACCOUNTING |
| PERSONALIZED REAL ESTATE SOLUTIONS LLC | ||
| Q | $840 | INSURANCE BENEFITS |