CREDIT UNIONS IN THE STATE OF CALIFORNIA: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: CREDIT UNIONS IN THE STATE OF CALIFORNIA (EIN 94-1484851)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-17
IRS object ID: 201403219349303335
Schema version: 2013v3.0
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
Form 990
Schedule C
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-17T15:21:02-06:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	420714325	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MCGLADREY LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	801 NICOLLET MALL SUITE 1100	AddressLine1
City	MINNEAPOLIS	City
State	MN	State
ZIP Code	55402	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	941484851	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CREDIT UNIONS IN THE STATE OF CALIFORNIA	BusinessNameLine1
Business Name Line2	SIERRA CENTRAL CREDIT UNION	BusinessNameLine2

Field	Value	IRS element (for citing)
Business Name Control	CRED	BusinessNameControlTxt
Phone	8002227228	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	820 PLAZA WAY	AddressLine1
City	YUBA CITY	City
State	CA	State
ZIP Code	95991	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN CASSIDY	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	8002227228	PhoneNum
Signature	2014-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GERALD B KISSELL	PreparerPersonNm
PTIN	P00092658	PTIN
Phone	6123324300	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	SIERRA CENTRAL CREDIT UNION	BusinessNameLine1

Field	Value	IRS element (for citing)
Principal Officer	JOHN CASSIDY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	820 PLAZA WAY	AddressLine1
City	YUBA CITY	City
State	CA	State
ZIP Code	95991	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$37,330,915	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
All Affiliates Included	Yes (1)	AllAffiliatesIncludedInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SIERRACENTRAL.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1955	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	AS YOUR FINANCIAL INSTITUTION: WE PLEDGE TO SERVE YOU AND OUR COMMUNITY FAITHFULLY; WE WILL BE FRIENDLY, HELPFUL AND PROFESSIONAL. WE WILL PROVIDE GREAT PRODUCTS AND COMPETITIVE RATES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	225	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$112,871	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$93,648	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$28,719,239	PYProgramServiceRevenueAmt
CY Program Service Revenue	$26,917,448	CYProgramServiceRevenueAmt
PY Investment Income	$1,625,308	PYInvestmentIncomeAmt
CY Investment Income	$919,573	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$30,344,547	PYTotalRevenueAmt
CY Total Revenue	$27,837,021	CYTotalRevenueAmt
PY Grants And Similar Paid	$10,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$10,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$3,663,394	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$2,121,139	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$9,950,705	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$10,463,939	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,940,679	PYOtherExpensesAmt
CY Other Expenses	$9,690,289	CYOtherExpensesAmt
PY Total Expenses	$22,564,778	PYTotalExpensesAmt
CY Total Expenses	$22,285,367	CYTotalExpensesAmt
PY Revenues Less Expenses	$7,779,769	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$5,551,654	CYRevenuesLessExpensesAmt
Total Assets BOY	$654,647,686	TotalAssetsBOYAmt
Total Assets EOY	$671,363,952	TotalAssetsEOYAmt
Total Liabilities BOY	$588,390,622	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$599,555,234	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$66,257,064	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$71,808,718	NetAssetsOrFundBalancesEOYAmt
Mission	AS YOUR FINANCIAL INSTITUTION: WE PLEDGE TO SERVE YOU AND OUR COMMUNITY FAITHFULLY; WE WILL BE FRIENDLY, HELPFUL AND PROFESSIONAL. WE WILL PROVIDE GREAT PRODUCTS AND COMPETITIVE RATES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	SIERRA CENTRAL CREDIT UNION PROVIDES FINANCIAL SERVICES, INCLUDING ACCESS TO OVER 30,000 ATMS AND ONLINE BANKING AND DEBIT CARDS TO MEMBER OWNERS. DURING 2013 THE CREDIT UNION PROVIDED SAVINGS AND LOAN ACCOUNTS TO 57,680 MEMBERS AND FUNDED $166M IN REAL ESTATE, AUTO LOANS, CREDIT CARDS AND UNSECURED LOANS TO MEMBER OWNERS. THE CREDIT UNION ALSO PROVIDS SAVINGS, CHECKING, MONEY MARKET AND IRA SAVINGS ACCOUNTS ALONG WITH REGULAR AND IRA CDS TO MEMBERS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	13124	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	225	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
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	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	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	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEPHANIE DICKINSON	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	6512876406	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	820 PLAZA WAY	AddressLine1
City	YUBA CITY	City
State	CA	State
ZIP Code	95991	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
TIB BELZA
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
RON BARTOLI
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
DIANE MEYERS
SECRETARY/TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
JAMES KENNEDY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DAN MIERZWA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
BALDEV JOHAL
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DAVID MACHOWIAK
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JOHN CASSIDY
CEO	40.00		Yes (X)	$485,974	$0	$56,179
RON SWEENEY
COO/EVP	40.00		Yes (X)	$379,064	$0	$69,374
STEPHANIE DICKINSON
CFO/SVP FINANCE	40.00		Yes (X)	$189,834	$0	$44,273
STEVE HENDERSON
SVP ISIT & FACILITIES	40.00			$202,721	$0	$32,837	Yes (X)
DAVID KELSAY
SVP LENDING	40.00			$189,436	$0	$23,822	Yes (X)
BOB CARMAN
DEVELOPMENT MANAGER	40.00			$117,826	$0	$20,655		Yes (X)
DESIREE MANES
SVP RETAIL BANKING	40.00			$137,704	$0	$29,101		Yes (X)
CORINNE DAVIS
VP OF HR	40.00			$112,130	$0	$13,698		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,814,689	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$289,939	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	8	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/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
FISERV INC
75 REMITTANCE DR 6962	CHICAGO	IL	60675	IT SERVICES	$1,309,403
PG&E
PO BOX 997340	SACRAMENTO	CA	95899	UTILITY SERVICES	$715,033
DEWITT BROS
3243 INDUSTRIAL DR	YUBA CITY	CA	95993	CONSTRUCTION	$599,368
DIEBOLD INC
PO BOX 643543	PITTSBURGH	PA	15264	ATM SERVICES	$476,768
RENGEL & CO
333 EL CAMINO REAL	TUSTIN	CA	92780	ARCHITECT	$392,767

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	13	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
LOAN INTEREST INCOME	522130	$19,868,627	$19,868,627
SERVICE CHARGES & OTHER FEES	522130	$6,249,618	$6,143,540	$106,078
OTHER NONINTEREST INCOME	522130	$787,833	$781,040	$6,793
BENEFIT FOR LOAN LOSSES	522130	$11,370	$11,370

Field	Value	IRS element (for citing)
Total Program Service Revenue	$26,917,448	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$795,094	TotalRevenueColumnAmt
Exclusion	$795,094	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$9,618,373	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$9,493,894	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$124,479	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$124,479	TotalRevenueColumnAmt
Exclusion	$124,479	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,837,021	TotalRevenueColumnAmt
Related Or Exempt Func Income	$26,804,577	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$112,871	UnrelatedBusinessRevenueAmt
Exclusion	$919,573	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$2,121,139	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,673,514	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,531,001	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$456,059	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,090,000	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$713,365	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$226,410	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$110,000	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$27,373	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$248,958	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,593,334	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$798,076	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,298,467	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$196,034	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$824	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,297,966	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$152,362	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PLASTIC CARD OPERATIONS	$1,150,113
LOAN SERVICING	$479,378
NCUA PREMIUM EXPENSE	$469,404
COMMUNITY RELATIONS	$92,209

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$549,381	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,285,367	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,563,261	BOYAmt
EOY	$8,810,340	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$248,609,858	BOYAmt
EOY	$228,285,701	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$368,627,467	BOYAmt
EOY	$404,422,196	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$504,967	BOYAmt
EOY	$604,109	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$35,193,475	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,467,411	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$15,330,627	BOYAmt
EOY	$18,726,064	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,621,600	BOYAmt
EOY	$1,352,100	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$10,389,906	BOYAmt
EOY	$9,163,442	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$654,647,686	BOYAmt
EOY	$671,363,952	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,122,563	BOYAmt
EOY	$6,149,970	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$255,617	BOYAmt
EOY	$373,377	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$581,012,442	BOYAmt
EOY	$593,031,887	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$588,390,622	BOYAmt
EOY	$599,555,234	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

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	$66,257,064	BOYAmt
EOY	$71,808,718	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$66,257,064	BOYAmt
EOY	$71,808,718	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$654,647,686	BOYAmt
EOY	$671,363,952	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$5,551,654	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$17,000	PoliticalExpendituresAmt
Internal Funds Contributed	$17,000	InternalFundsContributedAmt
Total Exempt Function Expend	$17,000	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CA CREDIT UNION LEAGUE PAC	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1201 K ST	AddressLine1
City	SACRAMENTO	City
State	CA	State
ZIP Code	95814	ZIPCode

Field	Value	IRS element (for citing)
EIN	942329967	EIN
Paid Internal Funds	$17,000	PaidInternalFundsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	SIERRA CENTRAL CREDIT UNION CONTRIBUTED FINANCIALLY TO THE CALIFORNIA CREDIT UNION LEAGUE'S POLITIAL ACTION COMMITTEE TO SUPPORT CREDIT UNION ISSUES.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$299,303	BeginningBalanceAmt
Additions During Year	$904,457	AdditionsDuringYearAmt
Distributions During Year	$883,112	DistributionsDuringYearAmt
Ending Balance	$320,648	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,430,732	OtherCostOrOtherBasisAmt
Book Value	$8,430,732	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,852,846	OtherCostOrOtherBasisAmt
Depreciation	$5,133,690	DepreciationAmt
Book Value	$7,719,156	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,502,965	OtherCostOrOtherBasisAmt
Depreciation	$1,297,808	DepreciationAmt
Book Value	$205,157	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,592,644	OtherCostOrOtherBasisAmt
Depreciation	$6,130,997	DepreciationAmt
Book Value	$1,461,647	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,814,288	OtherCostOrOtherBasisAmt
Depreciation	$3,904,916	DepreciationAmt
Book Value	$909,372	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$18,726,064	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBER SHARES	Desc
Amt	$593,031,887	Amt

Field	Value	IRS element (for citing)
Total Liability	$593,031,887	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$27,837,021	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$27,837,021	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$27,837,021	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$22,285,367	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$22,285,367	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$22,285,367	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 1B:	THE CREDIT UNION HOLDS ESCROW ACCOUNTS FOR LOANS THAT ARE NOT OWNED BY THE CREDIT UNION, BUT ARE SERVICED BY THE CREDIT UNION.
PART IV, LINE 2B:	THE CREDIT UNION HOLDS FUNDS IN ESCROW TO PAY TAXES AND INSURANCE ON BEHALF OF ITS MORTGAGE LOAN MEMBERS.
PART X, LINE 2:	FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS FOR STUDENTS ATTENDING COLLEGE	GrantTypeTxt
Recipient	20	RecipientCnt
Cash Grant	$10,000	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	FUNDS FOR COLLEGE SCHOLARSHIPS ARE SENT DIRECLTY TO THE RECIPIENTS AND THE CREDIT UNION DOES NOT MONITOR THE USE OF THE FUNDS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
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 (6 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
JOHN CASSIDY
CEO	$368,067	$0	$62,057	$0	$55,850	$0	$31,713	$0	$24,466	$0	$542,153	$0	$54,608	$0
RON SWEENEY
COO/EVP	$318,534	$0	$0	$0	$60,530	$0	$29,908	$0	$39,466	$0	$448,438	$0	$49,288	$0
STEPHANIE DICKINSON
CFO/SVP FINANCE	$174,538	$0	$15,000	$0	$296	$0	$11,927	$0	$32,346	$0	$234,107	$0	$0	$0
STEVE HENDERSON
SVP ISIT & FACILITIES	$186,940	$0	$15,000	$0	$781	$0	$12,671	$0	$20,166	$0	$235,558	$0	$0	$0
DAVID KELSAY
SVP LENDING	$173,057	$0	$15,000	$0	$1,379	$0	$11,498	$0	$12,324	$0	$213,258	$0	$0	$0
DESIREE MANES
SVP RETAIL BANKING	$126,569	$0	$10,000	$0	$1,135	$0	$8,278	$0	$20,823	$0	$166,805	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 1A

TRAVEL FOR COMPANIONS - TRAVEL FOR COMPANIONS IS ONLY PROVIDED FOR BOARD AND SUPERVISORY COMMITTEE MEMBERS. EXPENSES ARE TRACKED DURING THE YEAR AND FORM 1099 IS FILED IF THE $600 REPORTING THRESHOLD IS MET. GROSS-UP PAYMENTS - THE CEO AND COO RECEIVED GROSS-UP PAYMENTS TO PAY TAXES ON THE VESTED PORTION OF THEIR DEFERRED COMPENSATION. SOCIAL CLUB DUES - GOLF CLUB DUES ARE PROVIDED TO SVPS AND ABOVE TO COVER THE COST OF THEIR DUES AT THE LOCAL GOLF CLUB. THIS AMOUNT IS INCLUDED IN THEIR W-2.

PART I, LINE 4B

THE FOLLOWING INDIVIDUALS PARTICIPATED IN A NON-QUALIFIED RETIREMENT PLAN. THERE WERE NO DISBURSEMENTS IN 2013. JOHN CASSIDY RON SWEENEY

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	INDIVIDUALS MAY JOIN THE CREDIT UNION IF THEY QUALIFY FOR MEMBERSHIP UNDER THE FIELD OF MEMBERSHIP REQUIREMENTS, AS SET FORTH IN THE ORGANIZATION BYLAWS. THE CREDIT UNION'S MEMBERS OWN SHARE(S) IN THE ORGANIZATION IN THE FORM OF A DEPOSIT TO A SHARE ACCOUNT(S). THE CREDIT UNION'S MEMBER HAVE RIGHTS TO ELECT THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE CREDIT UNION HAVE THE RIGHT TO ELECT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, WHETHER PERIODICALLY, OR AS VACANCIES ARISE, OR OTHERWISE.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERS OF THE CREDIT UNION HAVE THE RIGHT TO APPROVE THE GOVERNING BODY'S ELECTION AND REMOVAL OF MEMBERS OF THE GOVERNING BODY, AS WELL AS OTHER MATTERS THAT ARE SUBJECT TO THE APPROVAL OF MEMBERS OF THE CREDIT UNION AS THEY OCCUR.
FORM 990, PART VI, SECTION B, LINE 11	A COPY OF FORM 990 WILL BE PROVIDED ELECTRONICALLY TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12	EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS THAT ARISE; HOWEVER THERE IS NO OFFICIAL MONITORING PROCESS IN PLACE.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS CONTRACT WITH AN EXTERNAL CONSULTING COMPANY TO PROVIDE COMPARABLE COMPENSATION DATA FOR LIKE POSITIONS. AFTER DISCUSSION AMONGST BOARD MEMBERS CONDUCTED IN CLOSED SESSION FORMAT THE COMPENSATION PACKAGE, IN CONJUNCTION WITH THE EMPLOYEE CONTRACTS, WERE PRESENTED TO AND ACCEPTED BY THE CEO IN 2007. THE COO'S SALARY IS A PERCENTAGE OF THE CEO'S SALARY. THE PERCENTAGE IS DETERMINED BY THE BOARD AND IS UP TO THEIR DISCRETION. ALL OTHER OFFICERS AND KEY EMPLOYEE SALARIES WERE DETERMINED BY GATHERING COMPARABLE DATA FROM MULTIPLE SOURCES AND ANALYZING IT TO DETERMINE A SALARY. THIS INFORMAION WAS THEN PRESENTED TO JOHN CASSIDY, CEO AND RON SWEENEY, COO AND THEY BOTH APPROVED IT.
FORM 990, PART VI, SECTION C, LINE 19	THE FINANCIAL STATEMENTS ARE POSTED IN THE LOBBY OF EACH BRANCH. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).