2025-10-31T07:39:58-05:00 2024-12-31 420714325 RSM US LLP 4650 EAST 53RD STREET DAVENPORT IA 528073479 990 2024-01-01 946061277 PACIFIC SERVICE CREDIT UNION PACI 9256095000 1355 WILLOW WAY 200 CONCORD CA 94520 PANSY FONG VP AND CONTROLLER 9256095000 2025-10-27 1 0 JENIFER L CHASE P01306883 5638884000 2025-10-27 2024 2025-03-06 01:10:19Z VIRGINIA LAMPSON 1355 WILLOW WAY 200 CONCORD CA 94520 80615147 0 X WWW.PACIFICSERVICE.ORG X 1936 CA TO PROVIDE A BROAD RANGE OF LOAN AND DEPOSIT PRODUCTS AND OTHER FINANCIAL SERVICES TO ITS MEMBERS. 9 9 183 18 14322 0 0 0 57890054 64813141 5297002 10144903 57611 113701 63244667 75071745 222100 198300 0 0 23082225 24388685 0 0 0 38997691 44569417 62302016 69156402 942651 5915343 1457039539 1377851593 1296660790 1206954754 160378749 170896839 X PACIFIC SERVICE CREDIT UNION IS A FULL SERVICE STATE-CHARTERED CREDIT UNION THAT PROVIDES A BROAD RANGE OF LOAN AND DEPOSIT PRODUCTS AND OTHER FINANCIAL SERVICES TO ITS MEMBERS USING VARIOUS CHANNELS INCLUDING BRANCHES, A CALL CENTER, MOBILE APPLICATIONS, AND THE INTERNET. 0 0 PACIFIC SERVICE CREDIT UNION (THE CREDIT UNION) WAS FOUNDED IN 1936 TO SERVE EMPLOYEES OF PG&E IN THE SAN FRANCISCO BAY AREA. THE CREDIT UNION NOW SERVES MORE THAN 69,000 MEMBERS WHO LIVE, WORK, WORSHIP OR ATTEND SCHOOL IN ALAMEDA, CONTRA COSTA, FRESNO, MARIN, NAPA, PLACER, SACRAMENTO, SAN FRANCISCO, SAN MATEO, SANTA CLARA, SOLANO AND SONOMA COUNTIES. MEMBERS CAN TRANSACT IN ANY OF OUR SIX BRANCHES, AT ANY OF OVER 5,000 SHARED BRANCH LOCATIONS AVAILABLE THROUGH CO-OP SHARED BRANCH NETWORK, USING ATMS, ONLINE VIA OUR INTERNET HOME BANKING OR MOBILE SITES, USING POINT OF SALE WITH THEIR VISA DEBIT OR CREDIT CARD OR BY CALLING OUR TELEPHONE SERVICE CENTER OR TOLL-FREE AUTOMATED TELEPHONE BANKING SYSTEM. PACIFIC SERVICE CREDIT UNION (THE CREDIT UNION) OFFERS A VARIETY OF DEPOSIT PRODUCTS INCLUDING SAVINGS, CHECKING, MONEY MARKET, CERTIFICATE, IRA, COVERDELL EDUCATION SAVINGS AND YOUTH ACCOUNTS. THE CREDIT UNION'S CHECKING PRODUCT OPTIONS CAN EARN INTEREST, ARE FREE FROM MONTHLY SERVICE CHARGES, ALLOW THE MEMBER TO OBTAIN RATE DISCOUNTS ON AUTO LOANS OR HELP A YOUNG MEMBER OPEN THEIR FIRST CHECKING ACCOUNT. THE CREDIT UNION'S DEPOSIT RATES ARE COMPETITIVE WITH THE MARKET AND ARE TYPICALLY HIGHER THAN BANKS. TOTAL MEMBER SHARE BALANCE AT DECEMBER 31, 2024 WAS $1,130,929,473. PACIFIC SERVICE CREDIT UNION (THE CREDIT UNION) OFFERS A VARIETY OF COMPETITIVELY PRICED MORTGAGE LOAN OPTIONS AVAILABLE FOR A PRIMARY RESIDENCE OR SECOND HOME. THE CREDIT UNION'S HOME EQUITY LOAN OPTIONS RANGE FROM 5 TO 30 YEARS, AND MEMBERS MAY ALSO OBTAIN HOME EQUITY LINES OF CREDIT. THE CREDIT UNION OFFERS VEHICLE LOANS FOR NEW AND USED CARS, NEW AND USED BOATS, AS WELL AS NEW AND USED RVS. VISA CREDIT CARD LOANS INCLUDE A NO ANNUAL FEE OPTION AS WELL AS A CARD EARNING REWARDS POINTS. THE CREDIT UNION OFFERS OTHER CONSUMER LOANS FOR MEMBERS SUCH AS PERSONAL SIGNATURE LOANS, AS WELL AS SHARE AND CERTIFICATE SECURED LOANS. FOR OUR MEMBERS WHO ARE STARTING TO BUILD THEIR CREDIT, THE CREDIT UNION OFFERS A STARTER VISA AND A FIRST-TIME AUTO LOAN PROGRAM. TOTAL MEMBER LOAN BALANCE AT DECEMBER 31, 2024 WAS $986,417,136. 0 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18656 0 1 183 1 1 1 0 0 0 0 0 1 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X PANSY FONG VP AND CONTROLLER 9256095000 1355 WILLOW WAY 200 CONCORD CA 94520 JOHN CADWALADER DIRECTOR 1.00 X X 0 0 0 WILLIAM CHEN SECRETARY/TREASURER 1.00 X X 0 0 0 MARIA DE MARTINI CHAIR 1.00 X 0 0 0 ARLENE MOTTER DIRECTOR 1.00 X 0 0 0 AMAR PANCHAL VICE CHAIRMAN 2.00 X X 0 0 0 JIM PETERSON DIRECTOR 1.00 X 0 0 0 DAVID SENA DIRECTOR 1.00 X 0 0 0 KATHLEEN TAPPERO DIRECTOR 1.00 X 0 0 0 BETTY VINEYARD DIRECTOR 1.00 X 0 0 0 VIRGINIA LAMPSON PRESIDENT & CEO 40.00 X 1043537 0 197937 DAVID KATO EVP & CFO 40.00 X 502112 0 66132 KRISTIN DOVE SVP & CMO 40.00 X 394702 0 61249 BARBARA SMITH SVP & CAO 40.00 X 393054 0 60550 JEFFREY BELL SVP & CSO 40.00 X 396417 0 21382 MICHELLE SHELOR SVP & COO 40.00 X 342017 0 44306 HEMLATA PATEL SVP & CLO 40.00 X 344979 0 45990 PANSY FONG VP & CONTROLLER 40.00 X 322889 0 28400 MARIAN MALLORY-WALL SVP & CRO 40.00 X 350088 0 47277 KEVIN ALSUP SVP & CTO 40.00 X 336494 0 24350 MAYRA DOMINGUEZ VP 40.00 X 247938 0 24806 ANGELITO CRISTOBAL VP 40.00 X 211369 0 41507 ROBERT MORAN AVP 40.00 X 207123 0 36603 AARON DYE-INOUYE AVP 40.00 X 213658 0 46229 TYLER KASTORFF AVP 40.00 X 191038 0 49754 5497415 0 796472 66 0 1 0 INSIGHT DIRECT USA INC PO BOX 731069 DALLAS TX 753731069 IT/OPERATIONS 907545 LUMIN DIGITAL 3001 BISHOP DRIVE SUITE 110 SAN RAMON CA 94583 DIGITAL BANKING 722230 JACK HENRY & ASSOCIATES PO BOX 609 MONETT MO 65708 IT/OPERATIONS 561922 LOTUS 10532 E LOMITA AVE MESA AZ 85209 PROJECT MANAGEMENT 440998 FISERV PO BOX 208457 DALLAS TX 753208457 IT/OPERATIONS 404174 25 INTEREST ON LOANS 522100 55737738 55737738 INTERCHANGE INCOME 522100 5724820 5722511 2309 SERVICE CHARGES & FEES 522100 2003016 1992699 10317 OTHER NON-INTEREST INCOME 522100 1347567 1345871 1696 64813141 10058096 10058096 1232612 1118911 113701 113701 113701 4511298 4424491 86807 86807 86807 75071745 64798819 14322 10258604 198300 5023860 13685855 1032043 3423119 1223808 878913 140603 263693 1863 2929557 976028 3181790 3433566 1161725 378556 272982 4825966 1907960 MEMBERS' SHARE ACCOUNTS 17277676 PROVISION FOR LOAN LOSS 3546004 MEMBER LOAN SERVICES 3392535 69156402 1558454 1281937 88707308 111780646 8608800 1084898 0 0 1022872883 976109783 2031588 2326098 46861087 12659953 34535304 34201134 275283728 220423956 8616900 8523150 14824574 22119991 1457039539 1377851593 25092742 24775281 139500000 51250000 1132068048 1130929473 1296660790 1206954754 X 0 0 0 0 160378749 170896839 160378749 170896839 1457039539 1377851593 X 5915343 3886364 716383 X X 0 1 X 1 0 17650 17650 17650 1 CCUL - PAC 1201 W K STREET SACRAMENTO CA 95814 940329967 16650 0 ROBERT RIVAS GRR PAC DONATION 1017 L STREET PMB 292 SACRAMENTO CA 95814 1000 0 PART I-A, LINE 1: PACIFIC SERVICE CREDIT UNION MADE A CONTRIBUTION TO CCUL - PAC AND ROBERT RIVAS GRR - PAC DURING 2024 TO SUPPORT STATE LEVEL CANDIDATES WHO ARE FRIENDS OF CREDIT UNIONS. 1 17264 24690 24716 17238 0 10777850 10777850 25643374 5593888 20049486 1048926 289617 759309 9278575 6776448 2502127 112362 112362 34201134 MEMBER SHARE ACCOUNTS 255433790 MEMBER CHECKING ACCOUNTS 177073309 MEMBER MONEY MARKET ACCOUNTS 354500576 MEMBER REGULAR CERTIFICATE ACCOUNTS 343921798 1130929473 X 76190656 1118911 1118911 75071745 0 75071745 70275313 1118911 1118911 69156402 0 69156402 PART IV, LINE 1B: PACIFIC SERVICE CREDIT UNION (THE CREDIT UNION) IS THE ADMINISTRATOR OF PSEA, PSEVA, PSFCU, AND SJPECU RETIREE MEDICAL BENEFIT TRUST (THE TRUST). ADMINISTRATIVE ACTIVITIES INCLUDE DISBURSING PAYMENTS FOR MEDICAL INSURANCE PREMIUMS, COLLECTING PARTICIPANT CONTRIBUTIONS, MANAGING CASH FLOWS, INVESTING NET ASSETS, PREPARING FINANCIAL STATEMENTS, AND PREPARING TAX RETURNS. AMOUNTS DUE BETWEEN THE CREDIT UNION AND THE TRUST ARE REIMBURSED SEMIANNUALLY. PART X, LINE 2: PACIFIC SERVICE CREDIT UNION (THE CREDIT UNION) IS A STATE-CHARTERED CREDIT UNION AS DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(14) AND, AS SUCH, 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. FASB ASC 740-10-65, INCOME TAXES, PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CREDIT UNION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE LIKELY THAN NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS DEEMED TO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD SHOULD BE RECORDED AS A TAX EXPENSE AND LIABILITY IN THE CURRENT PERIOD. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, THE CREDIT UNION HAS NOT RECORDED A LIABILITY FOR THE PAYMENT OF INTEREST OR PENALTIES. STATE TAXES, HOWEVER, ARE PAID ON INCOME EARNED BY THE CREDIT UNION IN CALIFORNIA. THE CREDIT UNION IS SUBJECT TO AND PAYS ALL STATE AND CITY TAXES ON GOODS AND SERVICES PURCHASED BY THE CREDIT UNION. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES, RECLASSED FROM FUNCTIONAL EXPENSE 1,118,911. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES, RECLASSED TO STATEMENT OF REVENUE 1,118,911. 1 FOOD BANK - CONTRA COSTA COUNTY AND SOLANO 4010 NELSON AVE CONCORD CA 94520 942418054 501(C)(3) 45000 0 GENERAL PROGRAM SUPPORT CHILDREN'S MIRACLE NETWORK HOSPITALS 2191 KIRKER PASS ROAD CONCORD CA 94521 946050466 501(C)(3) 10000 0 GENERAL PROGRAM SUPPORT LEUKEMIA & LYMPHOMA SOCIETY 221 MAIN STREET STE 1650 SAN FRANCISCO CA 94105 135644916 501(C)(3) 10000 0 GENERAL PROGRAM SUPPORT MARJAREE MASON CENTER OF FRESNO 1600 M STREET FRESNO CA 93721 941156639 501(C)(3) 10000 0 GENERAL PROGRAM SUPPORT NPOWER INC 55 WASHINGTON STREET SUITE 560 BROOKLYN NY 11201 134145441 501(C)(3) 10000 0 GENERAL PROGRAM SUPPORT AMERICAN RED CROSS 1663 MARKET STREET SAN FRANCISCO CA 94103 530196605 501(C)(3) 20000 0 GENERAL PROGRAM SUPPORT LOAVES & FISHES 1985 BONIFACIO STREET STE 100 CONCORD CA 94521 680018077 501(C)(3) 10000 0 GENERAL PROGRAM SUPPORT MONUMENT CRISIS CENTER PO BOX 23973 PLEASANT HILL CA 94520 412111171 501(C)(3) 10000 0 GENERAL PROGRAM SUPPORT VALLEY CHILDREN'S HOSPITAL FOUNDATION 9300 VALLEY CHILDRENS PLACE PC 17 MADERA CA 93636 942797447 501(C)(3) 7500 0 GENERAL PROGRAM SUPPORT 9 0 PART I, LINE 2: THE CHARITABLE CONTRIBUTIONS AMOUNT IN TOTAL IS APPROVED BY THE BOARD IN THE ANNUAL BUDGETING PROCESS. PACIFIC SERVICE CREDIT UNION HAS EMPLOYEE VOLUNTEERS THAT MAKE UP ITS COMMUNITY INVOLVEMENTS COMMITTEE ("CIC"). CIC MEMBERS MEET MONTHLY TO DISCUSS AND VOTE ON HOW THE BUDGETED FUNDS ARE TO BE SPENT. UPON BOARD APPROVAL DURING THE MONTHLY BOARD MEETING THE FUNDS ARE ISSUED TO THE VARIOUS CHARITABLE ORGANIZATIONS. CONTRIBUTIONS ARE MADE THROUGHOUT THE YEAR. ADDITIONAL CHARITABLE CONTRIBUTIONS MAY OCCUR, AS AUTHORIZED BY THE CHIEF EXECUTIVE OFFICER. PACIFIC SERVICE CREDIT UNION WORKS WITH THE NON-PROFIT ORGANIZATIONS TO REVIEW AND DISCUSS HOW GRANTS FUNDS WILL BE USED. X X 0 1 0 VIRGINIA LAMPSON PRESIDENT & CEO 665518 0 168887 0 209132 0 162284 0 35653 0 1241474 0 200000 0 DAVID KATO EVP & CFO 396851 0 104217 0 1044 0 20736 0 45396 0 568244 0 0 0 KRISTIN DOVE SVP & CMO 304376 0 73682 0 16644 0 19709 0 41540 0 455951 0 0 0 BARBARA SMITH SVP & CAO 317597 0 73976 0 1481 0 18994 0 41556 0 453604 0 0 0 JEFFREY BELL SVP & CSO 319037 0 74160 0 3220 0 18999 0 2383 0 417799 0 0 0 MARIAN MALLORY-WALL SVP & CRO 290671 0 57424 0 1993 0 15323 0 31954 0 397365 0 0 0 HEMLATA PATEL SVP & CLO 271479 0 63525 0 9975 0 13338 0 32652 0 390969 0 0 0 MICHELLE SHELOR SVP & COO 277426 0 63885 0 706 0 18886 0 25420 0 386323 0 0 0 KEVIN ALSUP SVP & CTO 284625 0 51144 0 725 0 11995 0 12355 0 360844 0 0 0 PANSY FONG VP & CONTROLLER 251808 0 51333 0 19748 0 12947 0 15453 0 351289 0 0 0 MAYRA DOMINGUEZ VP 206643 0 40409 0 886 0 12720 0 12086 0 272744 0 0 0 AARON DYE-INOUYE AVP 179504 0 23181 0 10973 0 13463 0 32766 0 259887 0 0 0 ANGELITO CRISTOBAL VP 176877 0 34262 0 230 0 5306 0 36201 0 252876 0 0 0 ROBERT MORAN AVP 182505 0 23923 0 695 0 8325 0 28278 0 243726 0 0 0 TYLER KASTORFF AVP 177101 0 13722 0 215 0 9298 0 40456 0 240792 0 0 0 PART I, LINE 4B VIRGINIA LAMPSON, PRESIDENT AND CEO, BEGAN PARTICIPATING IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN IN AUGUST 2020. THE TOTAL 2024 EMPLOYER CONTRIBUTIONS INTO THE PLAN ON BEHALF OF THE INDIVIDUAL IN THE AMOUNT OF $141,070 IS REPORTED AS DEFERRED COMPENSATION ON FORM 990, PART VII AND SCHEDULE J, PART II. THERE WAS ONE DISTRIBUTION FROM THE PLAN IN 2024 IN THE AMOUNT OF $200,000. THIS AMOUNT IS REPORTED AS OTHER REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J, PART II. THE DISTRIBUTION AMOUNT WAS ALSO PREVIOUSLY INCLUDED IN DEFERRED COMPENSATION ON A PRIOR FORM 990. FORM 990, PART VI, SECTION A, LINE 6 PACIFIC SERVICE CREDIT UNION HAS MEMBERS AS SPECIFIED IN ITS BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A PACIFIC SERVICE CREDIT UNION MEMBERS HAVE THE POWER TO ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B PACIFIC SERVICE CREDIT UNION MEMBERS HAVE THE POWER TO APPOINT AND REMOVE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B PACIFIC SERVICE CREDIT UNION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY PACIFIC SERVICE CREDIT UNION'S (THE CREDIT UNION) CONTROLLER. THE CHIEF FINANCIAL OFFICER REVIEWS FORM 990 FOR COMPLETENESS AND CONSISTENCY WITH CREDIT UNION POLICIES AND PROCEDURES. THE CHIEF EXECUTIVE OFFICER AND BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IT IS PACIFIC SERVICE CREDIT UNION'S (THE CREDIT UNION) POLICY THAT TRANSACTIONS SHALL BE CARRIED OUT BY DIRECTORS, COMMITTEE MEMBERS, OFFICERS, AGENTS, AND EMPLOYEES OF THE CREDIT UNION IN THE BEST INTERESTS OF THE CREDIT UNION. NO DIRECTOR, COMMITTEE MEMBER, OFFICER, AGENT, OR EMPLOYEE OF THIS CREDIT UNION SHALL IN ANY MANNER, DIRECTLY OR INDIRECTLY, PARTICIPATE IN THE DELIBERATION UPON, OR THE DETERMINATION OF, ANY CREDIT UNION BUSINESS AFFECTING THEIR PECUNIARY INTEREST OR THE PECUNIARY INTEREST OF ANY CORPORATION, PARTNERSHIP, OR ASSOCIATION IN WHICH HE OR SHE IS DIRECTLY OR INDIRECTLY INTERESTED. BEYOND THIS PROHIBITION ON PARTICIPATION AND DETERMINATION, IT IS THE POLICY OF THE CREDIT UNION THAT EACH DIRECTOR, COMMITTEE MEMBER, OFFICER, AGENT, AND EMPLOYEE SHALL INFORM THE APPROPRIATE LEVEL OF CREDIT UNION AUTHORITY (THAT IS, THE BOARD OF DIRECTORS, SUPERVISORY COMMITTEE, OR PRESIDENT/CEO), OF ANY PERSONAL INTEREST, PECUNIARY OR OTHERWISE, THAT HE OR SHE MAY HAVE IN BUSINESS AFFECTING THE CREDIT UNION. SUCH DIRECTOR, COMMITTEE MEMBER, OFFICER, AGENT, OR EMPLOYEE SHALL BE DISQUALIFIED FROM FURTHER CREDIT UNION DELIBERATION AND/OR DETERMINATION ON THE MATTER IN QUESTION UNLESS FURTHER PARTICIPATION IS PERMITTED BY THE BOARD, SUBJECT TO THE LIMITATIONS OF FEDERAL AND STATE LAW AND REGULATION. FAILURE TO PROPERLY DISCLOSE A PERSONAL INTEREST (PECUNIARY OR NOT) IN A CREDIT UNION TRANSACTION SHALL BE CONSTRUED AS A BREACH OF THIS POLICY AND MAY SUBJECT THE INDIVIDUAL TO DISCIPLINE, UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE CHIEF EXECUTIVE OFFICER'S (CEO) COMPENSATION AGAINST THIRD-PARTY, INDEPENDENT COMPENSATION SURVEYS ANNUALLY. IN ADDITION, ANNUAL ADJUSTMENTS TO THE CEO'S SALARY ARE BASED ON INDIVIDUAL PERFORMANCE AND BUDGET CONSTRAINTS. THE PROCESS AND FINAL DECISION ARE DOCUMENTED IN THE BOARD MINUTES, AND THIS PROCESS WAS LAST COMPLETED IN FEBRUARY 2024, RETROACTIVE TO JANUARY 1, 2024. FORM 990, PART VI, SECTION C, LINE 19 PACIFIC SERVICE CREDIT UNION MAKES ITS GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN THE SAME TIME AND MANNER AS OTHER DISCLOSURES REQUIRED UNDER INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART XI, LINE 9: POSTRETIREMENT EMPLOYEE BENEFIT PLANS - ACTUARIAL GAIN 798,658. POSTRETIREMENT EMPLOYEE BENEFIT PLANS - AMORTIZATION OF ACTUARIAL GAIN -82,275. FORM 990, PART XII, LINE 2C: PACIFIC SERVICE CREDIT UNION'S OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR TAX YEAR.