2013-11-06T14:08:28-07:00 2012-12-31 990 2012-01-01 930465543 MARION AND POLK SCHOOLS CREDIT UNION MARI 5035880181 PO BOX 12398 SALEM OR 97309 SHANNON KAMMERMAN 5035880181 2013-11-04 2012 2016-02-24 21:20:13Z Mark Zook PO Box 12398 Salem OR 97309 22997860 0 X WWW.MAPSCU.COM X NON-PROFIT 1935 OR Credit Union 7 7 187 12 0 0 0 0 18566106 19246407 3016945 2999982 276416 599871 21859467 22846260 0 0 0 0 7482612 8501975 0 0 0 11694417 11418268 19177029 19920243 2682438 2926017 410005552 445383776 381888026 413688001 28117526 31695775 Credit Union 0 0 19920243 0 22846260 COOPERATIVE BASED FINANCIAL INSTITUTION, PROMOTES THRIFT AND AFFORDABLE FINANCIAL SERVICES. 0 0 0 19920243 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 187 1 1 1 0 0 0 0 0 X 7 7 1 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 X X Shannon Kammerman 5035880181 451 Division Str NE Salem OR 97301 Phil Frey 0 0 X 0 0 0 Joe Phillippay 0 0 X 0 0 0 Gordon Sawser 0 0 X 0 0 0 Judy Beebe 0 0 X 0 0 0 Brant Wolf 0 0 X 0 0 0 Jeff Antrican 0 0 X 0 0 0 Tom Marks 0 0 X 0 0 0 Mark Zook 50 0 X X X 267800 0 7500 Kevin Cole 50 0 X X 140005 0 3900 Charles Daiker 50 0 X 104499 0 3900 Patty Walker 50 0 X 101525 0 3900 Toni Silbernagel 50 0 X 100526 0 3900 David Deckelmann 50 0 X 92602 0 0 Jill Nowacki 50 0 X 108826 0 3900 Traci Kendall 50 0 X 96491 0 3900 1012274 0 30900 7 0 1 0 Open Solutions PO Box 416564 Boston MA 02241 Software provider 812839 Cook Security 5841 SE International Way Milwaukie OR 97222 ATM Services 481083 FIDELITY PO BOX 4535 CAROL STREAM IL 60197 CARD PROCESSING 463498 CDW DIRECT PO BOX 75723 CHICAGO IL 60675 COMPUTER SUPPLIES 210659 CHEMEKETA COMMUNITY COLLEGE PO BOX 14007 SALEM OR 97309 COPIER SERVICES 160150 12 0 Interest and Fee Income 522130 19213961 19213961 0 0 Membership Dues 522130 32446 32446 0 0 0 0 0 0 19246407 2162942 2162942 0 0 0 0 0 0 0 0 0 0 298669 0 0 0 298669 0 298669 298669 0 0 0 988640 0 151600 0 837040 837040 837040 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Commissions 522130 226202 226202 0 0 Network Incentive 522130 75000 75000 0 0 0 0 0 0 301202 22846260 22846260 0 0 0 0 0 0 0 0 6538583 366698 851366 745328 0 10014 431297 0 0 0 0 386630 1611435 337356 0 1930021 0 0 183772 1529929 0 811443 165484 Provision for Loan Loss 1040760 ATM Network Services 674681 Billpayer Services 475562 Loan and Lease Expenses 549316 1280568 19920243 0 0 0 55178562 48629886 0 0 0 0 1094069 755484 714132 1271046 0 0 227622274 254111772 1129735 999650 869372 712449 12262546 6769908 4593359 5492638 0 105539936 124633413 0 0 13264113 8777438 410005552 445383776 6012907 6408325 0 0 0 0 0 0 0 0 0 0 0 0 0 0 375875119 407279676 381888026 413688001 X 0 0 0 0 28117526 31695775 28117526 31695775 410005552 445383776 2926017 652232 0 0 0 0 X 1 X 1 X 1 0 0 135000 135000 0 602518 69315 533203 0 2455468 756019 1699449 0 8317034 5541801 2775233 0 752526 402773 349753 5492638 115441150 F Equity in FHLB 1036900 F CU owed Life Insurance 7833336 F Investment in 457 Annuity 322027 F 124633413 0 Member Deposits and Share Accounts 407279676 407279676 X 22846260 0 0 0 0 0 22846260 0 0 0 22846260 19920243 0 0 0 0 0 19920243 0 0 0 19920243 SchD_P10_S00_L02 Schedule D, Part X, Line 2 Beginning in March 2008, the Internal Revenue Service (IRS) released Technical Advice Memorandums (TAMs) to specific state-chartered credit unions specifying the revenue sources subject to unrelated business income tax (UBIT). UBI may also be subject to tax in certain states. Management has assessed the Credit Union's activities and any potential federal or state income tax liability and determined that the Credit Union has no uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. Additionally, no interest and penalties have been recorded in the accompanying consolidated financial statements related to uncertain tax positions. Currently, the 2011, 2010 and 2009 federal income tax returns are open for examination by the IRS. The filing years open for examination by the state, if applicable, may be equal to, greater than or less than the years open for examination by the IRS X 1 1 X X 0 0 0 Joe Phillippay 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Gordon Sawser 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Judy Beebe 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Brant Wolf 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jeff Antrican 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Tom Marks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Phil Frey 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Mark Zook 267800 0 3900 0 0 0 0 0 3600 0 275300 0 323808 0 Kevin Cole 140005 0 3900 0 0 0 0 0 0 0 143905 0 168704 0 Charles Daiker 104499 0 3900 0 0 0 0 0 0 0 108399 0 0 0 Patty Walker 101525 0 3900 0 0 0 0 0 0 0 105425 0 0 0 Toni Silbernagel 100526 0 3900 0 0 0 0 0 0 0 104426 0 0 0 David Deckelmann 92602 0 0 0 0 0 0 0 0 0 92602 0 0 0 Jill Nowacki 108826 0 3900 0 0 0 0 0 0 0 112726 0 0 0 Traci Kendall 96491 0 3900 0 0 0 0 0 0 0 100391 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a Club Membership SchJ_P01_S00_L03 Schedule J, Part I, Line 3 Board of Directors reviews and approves CEO compensation. Charles Daiker Executive Employee VISA X 6000 5486 0 1 1 Charles Daiker Executive Employee Used Auto X 22186 10862 0 1 1 Charles Daiker Executive Employee New RV X 19300 12750 0 1 1 David Deckelmann Executive Employee Home Equity LOC X 67700 7170 0 1 1 David Deckelmann Executive Employee Mortgage X 132000 132000 0 1 1 Jill Nowacki Executive Employee Home Equity X 62180 60213 0 1 1 Jill Nowacki Executive Employee Mortgage X 248720 244689 0 1 1 Jill Nowacki Executive Employee Home Equity X 24000 20229 0 1 1 Jill Nowacki Executive Employee VISA X 20000 14593 0 1 1 Kevin Cole Executive Employee New Auto X 19833 17348 0 1 1 Mark Zook Executive Employee Mortgage X 595000 570000 0 1 1 Mark Zook Executive Employee Home Equity X 158000 145455 0 1 1 Mark Zook Executive Employee VISA X 10500 4508 0 1 1 Patricia Walker Executive Employee VISA X 11000 109 0 1 1 Toni Silbernagel Executive Employee VISA X 6200 4505 0 1 1 Toni Silbernagel Executive Employee Personal Secured X 3700 2810 0 1 1 Toni Silbernagel Executive Employee Personal X 20000 425 0 1 1 Judy Beebe Board Member VISA X 7750 5687 0 1 1 Gordon Sawser Board Member VISA X 10800 3886 0 1 1 Gordon Sawser Board Member Home Equity X 60000 2488 0 1 1 Brant Wolf Board Member Personal X 7150 3624 0 1 1 Joe Phillippay Board Member VISA X 25000 2209 0 1 1 1271046 F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 Tom Marks, a Board Member, acts as a realtor to Mark Zook, CEO. Tom Marks, Board Member & Mark Zook, CEO along with others are partial owners of a piece of property. F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 Credit Union Members F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a Credit union members elect board of directors. F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b 990 reviewed by Chief Financial Officer. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Annual review of interests and involvements. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Annual compensation reviews are completed. Independent board reviews and negotiates CEO and CFO compensation. CEO and CFO review executive employee compensation. Executive team reviews compensation for all other positions. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Financial Statements and policies are available for member review. MAPS SERVICE AGENCY PO BOX 12398 SALEM OR 97309 930575675 INSURANCE, CELL PHONES AND CREDIT REPORTS OR MARION AND POLK SCHOOLS CREDIT UNION C -94950 411326 1 MAPS BUSINESS SERVICES PO BOX 12398 SALEM OR 97309 550897117 COMMERCIAL LOAN SERVICING OR N/A C 48474 1048501 0.4764 MEMBER BUILDING PARTNERS PO BOX 12398 SALEM OR 97309 271530928 PROPERTY MANAGMENT OR N/A C 14022 335934 0.499 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 MAPS SERVICE AGENCY d 2800000 Credit line to owned CUSO determined by CU Board of Directors. MEMBER BUILDING PARTNERS k 892370 Lease of Admin building at market rate. Sent in a request for a 2nd extension. Have not heard back. A 2012 core system and accounting platform conversion has required a lot of member account and GL maintenance. We have been rebuilding our procedures and will be able to file on time for 2013.