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VIA CREDIT UNION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
VIA CREDIT UNION (EIN 35-0884006)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-09-02
IRS object ID
201402459349300920
Schema version
2013v3.1
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

FieldValueIRS element (for citing)
Return2014-09-02T19:00:09-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROWE HORWATH LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13815 RIVER CROSSING PARKWAYAddressLine1
Address Line2SUITE 300AddressLine2
CityINDIANAPOLISCity
StateINState
ZIP Code462400977ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN350884006EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VIA CREDIT UNIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlVIACBusinessNameControlTxt
Phone7656746631PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14505 S Adams StAddressLine1
CityMarionCity
StateINState
ZIP Code46953ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLORI FIENEPersonNm
Person TitleCFOPersonTitleTxt
Signature2014-09-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRachel SpurlockPreparerPersonNm
PTINP00520729PTIN
Phone3175698989PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

Principal Ofcr Business Address PrincipalOfcrBusinessAddress

FieldValueIRS element (for citing)
Business Name Line1JOHN MCINTYREBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line14505 S Adams StAddressLine1
CityMarionCity
StateINState
ZIP Code46953ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$12,358,097GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.VIACU.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1936FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO SERVE THE FINANCIALLY-RELATED NEEDS OF OUR DIVERSE MEMBERSHIP WHILE MAINTAINING A SOUND, MEMBER-OWNED ASSOCIATION.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee92TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$10,539,371PYProgramServiceRevenueAmt
CY Program Service Revenue$10,539,862CYProgramServiceRevenueAmt
PY Investment Income$2,135,478PYInvestmentIncomeAmt
CY Investment Income$1,784,230CYInvestmentIncomeAmt
PY Other Revenue$35,899PYOtherRevenueAmt
CY Other Revenue$34,005CYOtherRevenueAmt
PY Total Revenue$12,710,748PYTotalRevenueAmt
CY Total Revenue$12,358,097CYTotalRevenueAmt
PY Grants And Similar Paid$6,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,084,280PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,176,764CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,628,782PYOtherExpensesAmt
CY Other Expenses$6,356,418CYOtherExpensesAmt
PY Total Expenses$10,719,062PYTotalExpensesAmt
CY Total Expenses$10,539,182CYTotalExpensesAmt
PY Revenues Less Expenses$1,991,686PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,818,915CYRevenuesLessExpensesAmt
Total Assets BOY$286,587,795TotalAssetsBOYAmt
Total Assets EOY$298,327,172TotalAssetsEOYAmt
Total Liabilities BOY$254,182,943TotalLiabilitiesBOYAmt
Total Liabilities EOY$264,103,404TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$32,404,852NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$34,223,768NetAssetsOrFundBalancesEOYAmt
MissionTO SERVE THE FINANCIALLY-RELATED NEEDS OF OUR DIVERSE MEMBERSHIP WHILE MAINTAINING A SOUND, MEMBER-OWNED ASSOCIATION. THE CREDIT UNION RETURNS THE PROFITS TO ITS MEMBERS IN THE FORM OF LOWER LOAN RATES, HIGHER SAVINGS RATES AND FREE OR LOW COST SERVICES. THE CREDIT UNION BRINGS FINANCIAL SERVICES TO PEOPLE WHO ARE UNABLE TO OBTAIN THEM ELSEWHERE OR AS A VALUABLE ALTERNATIVE TO THE TRADITIONAL FOR-PROFIT BANKING SYSTEM. THE CREDIT UNION RECEIVES DEPOSITS FROM AND MAKES LOANS TO ITS MEMBERS PRIMARILY LOCATED IN THE INDIANA COUNTIES OF BLACKFORD, GRANT, MADISON, AND MIAMI. THE MAJORITY OF ITS LOANS ARE COLLATERALIZED BY SPECIFIC ITEMS, INCLUDING CONSUMER ASSETS, RESIDENTIAL REAL ESTATE, AND MEMBER SHARE BALANCES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescVIA CREDIT UNION OFFERS SEVERAL DIFFERENT SAVINGS ACCOUNTS. MEMBERSHIP SHARES ARE REQUIRED FOR MEMBERSHIP; SECONDARY SHARES CAN BE NAMED DIFFERENTLY FOR BUDGETING PURPOSES AND CHRISTMAS CLUB ACCOUNTS. VIA CREDIT UNION ALSO OFFERS MONEY MARKET AND PREMIER MONEY MARKET SHARE ACCOUNTS AND SEVERAL DIFFERENT TERMS OF SHARE CERTIFICATES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescVIA CREDIT UNION OFFERS FREE CHECKING, REQUIRES NO MINIMUM BALANCE AND OFFERS UNLIMITED CHECK WRITING. MEMBERS ARE ABLE TO MANAGE THE CHECKING ACCOUNT THROUGH "VIA CONNECT," OUR INTERNET BANKING, OR VIAVOICE OUR AUTOMATED TELEPHONE SERVICE. "VIA BILL PAY" ALLOWS YOU TO PAY YOUR BILLS ON LINE FOR FREE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTHE CREDIT UNION OFFERS NEW AND USED AUTO LOANS, HOME EQUITY LOANS, UNSECURED LOANS, MORTGAGES AND CREDIT CARD LOANS AT COMPETITIVE LOAN RATES, FLEXIBLE TERMS AND AUTOMATIC PAYMENT OPTIONS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTHE CREDIT UNION'S SUPPORTING ORGANIZATION, VIA FINANCIAL GROUP, SELLS NONDEPOSIT INVESTMENT AND INSURANCE PRODUCTS TO CREDIT UNION MEMBERS AND OTHERS FROM ITS MARION, INDIANA OFFICE.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document8874IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee92EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsYes (true)ChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Lori FieneBusinessNameLine1
FieldValueIRS element (for citing)
Phone7656746631PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14505 SOUTH ADAMS STAddressLine1
CityMarionCity
StateINState
ZIP Code46953ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CLYDE THORNELL
CHAIRMAN OF THE BOARD1.00Yes (X)Yes (X)$0$0$0
FRANCES PACK
SECRETARY OF THE BOARD1.00Yes (X)Yes (X)$0$0$0
JOHN MCINTYRE
CEO44.00Yes (X)Yes (X)$181,459$0$33,880
VERLIS SLUSHER
VICE CHAIRMAN OF THE BOARD1.00Yes (X)Yes (X)$0$0$0
DELEANE SOLOMAN
BOARD MEMBER1.00Yes (X)$0$0$0
GREG MAURER
BOARD MEMBER1.00Yes (X)$0$0$0
HERB MORGAN
BOARD MEMBER1.00Yes (X)$0$0$0
JACK SHAFFNER
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN LIGHTLE
BOARD MEMBER1.00Yes (X)$0$0$0
ROGER ROTH
BOARD MEMBER1.00Yes (X)$0$0$0
TIMOTHY MITCHENER
BOARD MEMBER1.00Yes (X)$0$0$0
LORI FIENE
CFO43.00Yes (X)$81,176$0$24,256
FieldValueIRS element (for citing)
Total Reportable Comp From Org$262,635TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$58,136TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
ANTHEM BLUE CROSS AND BLUE SHIELD
PO BOX 105113ATLANTAGA303485113INSURANCE$484,783
JACK HENRY & ASSOCIATES INC
PO BOX 609MONETTMO65708SYMITAR IN HOUSE COMPUTER SERVICE$322,660
APPRAISER VENDOR LLC
3195 W FAIRVIEW RD SUITE CGREENWOODIN46142LOAN APPRAISALS$119,805
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INTEREST ON LOANS522100$7,246,365$7,246,365
SERVICE CHARGES AND FEES522100$1,892,361$1,892,361
INTERCHANGE INCOME522100$1,024,139$1,024,139
INSURANCE AND INVESTMENT PRODUCTS INCOME524298$376,997$376,997
$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$10,539,862TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,784,230TotalRevenueColumnAmt
Exclusion$1,784,230ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$815RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$815RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$815TotalRevenueColumnAmt
Exclusion$815ExclusionAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

Total Revenue ColumnTotalRevenueColumnAmt
$0
$0
$0

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,190TotalRevenueColumnAmt
Related Or Exempt Func Income$33,190RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$33,190OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,358,097TotalRevenueColumnAmt
Related Or Exempt Func Income$10,573,052RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,785,045ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$6,000TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$320,771TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,912,019TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$234,559TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$477,401TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$232,014TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,598TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,600TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$45,771TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$354,776TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$561,985TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$228,155TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$500,638TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$69,698TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,824,907TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$528,731TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$97,231TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PROVISION FOR LOAN LOSS$530,544
NCUSIF PREMIUM ASSESSMENT$197,543
LOAN SERVICING & COLLECTION$626,479
NETWORK FEES$442,234

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$305,528TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,539,182TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,766,548BOYAmt
EOY$3,755,761EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$13,751,493BOYAmt
EOY$21,440,939EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$121,939,246BOYAmt
EOY$132,802,015EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$570,698BOYAmt
EOY$453,819EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,167,216LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,688,139LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,646,534BOYAmt
EOY$6,479,077EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$137,782,261BOYAmt
EOY$130,250,924EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$172,723BOYAmt
EOY$122,836EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,958,292BOYAmt
EOY$3,021,801EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$286,587,795BOYAmt
EOY$298,327,172EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,804,903BOYAmt
EOY$1,774,088EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$252,378,040BOYAmt
EOY$262,329,316EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$254,182,943BOYAmt
EOY$264,103,404EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$32,404,852BOYAmt
EOY$34,223,768EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,404,852BOYAmt
EOY$34,223,768EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$286,587,795BOYAmt
EOY$298,327,172EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,818,915ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,222,631OtherCostOrOtherBasisAmt
Book Value$1,222,631BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,874,826OtherCostOrOtherBasisAmt
Depreciation$2,423,841DepreciationAmt
Book Value$4,450,985BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,069,759OtherCostOrOtherBasisAmt
Depreciation$3,264,298DepreciationAmt
Book Value$805,461BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,479,077TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescMEMBERS' DEPOSITSDesc
Amt$262,329,316Amt
FieldValueIRS element (for citing)
Total Liability$262,329,316TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part X, Line 2, FIN 48 (ASC 740) footnoteFormAndLineReferenceDesc
ExplanationTHE CREDIT UNION IS STATE CHARTERED AND IS SUBJECT TO STATE FRANCHISE TAX. THE FRANCHISE TAX RATE IS 8.5% BASED ON NET INCOME LESS TRANSFERS TO RESTRICTED RETAINED EARNINGS FOR THE YEAR. THERE WAS $87,805 AND $180,954 OF TAX EXPENSE INCLUDED IN OTHER EXPENSE ON THE INCOME STATEMENT FOR THE PERIOD ENDED DECEMBER 31, 2013 AND 2012, RESPECTIVELY. THE CREDIT UNION IS EXEMPT FROM FEDERAL INCOME TAX, BUT IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ON CERTAIN TAXABLE INCOME FROM ACTIVITIES DEEMED UNRELATED TO THE CREDIT UNION'S NON-TAXABLE STATUS. UNRELATED BUSINESS INCOME TAX WAS $0 FOR THE PERIODS ENDED DECEMBER 31, 2013 AND 2012. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE EFFECT OF ADOPTING THIS NEW GUIDANCE WAS NOT SIGNIFICANT TO THE CREDIT UNION'S FINANCIAL STATEMENTS. THE CREDIT UNION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient6RecipientCnt
Cash Grant$6,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule I, Part I, Line 2, Procedures for monitoring use of grant fundsFormAndLineReferenceDesc
ExplanationTO BE ELIGIBLE FOR A SCHOLARSHIP, A STUDENT MUST BE A GRADUATING HIGH SCHOOL SENIOR, BEEN A MEMBER OF THE VIA CREDIT UNION FOR AT LEAST ONE YEAR AND HAVE A B AVERAGE. IN ORDER FOR A SCHOLARSHIP RECIPIENT TO RECEIVE THE FUNDS, HE/SHE MUST PROVIDE A CLASS SCHEDULE. A CHECK IS THEN MADE PAYABLE TO THE INDIVIDUAL AND THE UNIVERSITY THEY ARE ATTENDING. THE ORGANIZATION HAS A SCHOLARSHIP COMMITTEE MADE UP OF ONE MANAGEMENT TEAM MEMBER, ONE BOARD MEMBER AND THREE AT LARGE MEMBERS. THE COMMITTEE REVIEWED THE APPLICATIONS AND CHOSE THE 6 RECIPIENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJOHN MCINTYREPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$181,159BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$300BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$16,380DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$17,500NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$215,339TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Sec A, Line 4, Significant changes to organizational documentsADDED 7 NEW COUNTIES TO FIELD OF MEMBERSHIP
Form 990, Part VI, Sec A, Line 6, Classes of members or stockholdersVIA CREDIT UNION HAS ONE CLASS OF MEMBERS. ANYONE LIVING OR WORKING IN GRANT, BLACKFORD, MADISON, MIAMI,WELLS,TIPTON, HOWARD, WABASH, DELAWARE, HUNINGTON OR HAMILTON COUNTY IN INDIANA CAN JOIN VIA CREDIT UNION. FAMILY MEMBERS OF CURRENT MEMBERS AND ANYONE LIVING IN THE SAME HOUSEHOLD WITH A MEMBER ARE ELIGIBLE FOR MEMBERSHIP.
Form 990, Part VI, Sec A, Line 7a, Members or stockholders electing members of governing bodyVIA CREDIT UNION IS A MEMBER-OWNED CREDIT UNION WHERE EACH MEMBER HAS A VOTE. THE MEMBERS ELECT THE GOVERNING BODY OF THE ORGANIZATION EACH YEAR AT THE ANNUAL MEETING.
Form 990, Part VI, Sec A, Line 7b, Decisions requiring approval by members or stockholdersTHE MEMBERS MUST APPROVE ANY CHANGES TO THE ARTICLES OF INCORPORATION OR BYLAWS.
Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing bodyUPON COMPLETION OF THE FORM 990, THE RETURN IS REVIEWED IN DETAIL BY MANAGEMENT. IN ADDITION, EACH MEMBER OF THE GOVERNING BODY RECEIVES A COPY OF THE FINAL FORM 990 BEFORE IT IS FILED WITH THE IRS.
Form 990, Part VI, Sec B, Line 12c, Conflict of interest policyEACH OFFICER, KEY EMPLOYEE AND BOARD MEMBER SIGNS A CONFLICT OF INTEREST POLICY ANNUALLY. THE CEO RECEIVES AND REVIEWS ALL CONFLICT OF INTEREST FORMS. THE CEO'S CONFLICT OF INTEREST FORM IS REVIEWED BY THE BOARD PRESIDENT. IF ANY BOARD MEMBER DISCLOSES A CONFLICT, THAT PERSON WOULD BE EXCUSED FROM ANY DELIBERATIONS AND DECISIONS MADE.
Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management officialTHE PERSONNEL COMMITTEE, COMPRISED OF BOARD MEMBERS, DETERMINES THE COMPENSATION FOR OFFICERS. HUMAN RESOURCES RECEIVES A SURVEY FROM AN INDEPENDENT CONSULTANT AND THIS SURVEY IS USED TO DETERMINE COMPENSATION. DELIBERATION AND RECORD OF THE DISCUSSION IS IN THE COMMITTEE MINUTES AND THE PROCESS WAS LAST UNDERTAKEN IN 2013.
Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employeesTHE PERSONNEL COMMITTEE, COMPRISED OF BOARD MEMBERS, DETERMINES THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. HUMAN RESOURCES RECEIVES A SURVEY FROM AN INDEPENDENT CONSULTANT AND THIS SURVEY IS USED TO DETERMINE COMPENSATION. RECORD OF THE DISCUSSION IS IN THE COMMITTEE MINUTES AND THE PROCESS WAS LAST UNDERTAKEN IN 2013.
Form 990, Part VI, Sec C, Line 19, Required documents available to the publicTHE FINANCIAL STATEMENTS ARE POSTED EACH MONTH IN THE LOBBY OF EACH BRANCH. IN ADDITION, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1VIA FINANCIAL GROUP LLCBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line14505 S ADAMS STREETAddressLine1
CityMARIONCity
StateINState
ZIP Code46953ZIPCode
FieldValueIRS element (for citing)
EIN351722168EIN
Primary ActivitiesCREDIT UNIONPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Total Income$356,463TotalIncomeAmt
End Of Year Assets$186,816EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1VIA CREDIT UNIONBusinessNameLine1