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COMMUNITY FIRST CREDIT UNION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY FIRST CREDIT UNION (EIN 39-6264347)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-15
IRS object ID
202611359349311366
Schema version
2025v4.1
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)
Return2026-05-15T14:25:05-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1109 N MAIN STREET SUITE 200AddressLine1Txt
CityAUSTINCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55912ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN396264347EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY FIRST CREDIT UNIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone9208307200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1487AddressLine1Txt
CityAPPLETONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP54912ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCATHERINE J TIERNEYPersonNm
Person TitleCEO/PRESIDENTPersonTitleTxt
Phone9208307200PhoneNum
Signature2026-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTANYA MEDGAARDENPreparerPersonNm
PTINP01717240PTIN
Phone5074347000PhoneNum
Preparation2026-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCATHERINE J TIERNEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1487AddressLine1Txt
CityAPPLETONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP54912ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$353,754,056GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.COMMUNITYFIRSTCU.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1975FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionOUR MISSION IS TO BE OUR MEMBERS' PRIMARY FINANCIAL SERVICES PROVIDERActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee712TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$54,262TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$225,126,989PYProgramServiceRevenueAmt
CY Program Service Revenue$264,259,347CYProgramServiceRevenueAmt
PY Investment Income$105,613,340PYInvestmentIncomeAmt
CY Investment Income$86,126,798CYInvestmentIncomeAmt
PY Other Revenue$5,263,928PYOtherRevenueAmt
CY Other Revenue$3,277,475CYOtherRevenueAmt
PY Total Revenue$336,004,257PYTotalRevenueAmt
CY Total Revenue$353,663,620CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$147,868,941PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$144,507,946CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$53,179,493PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$56,670,332CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$68,644,434PYOtherExpensesAmt
CY Other Expenses$70,959,156CYOtherExpensesAmt
PY Total Expenses$269,692,868PYTotalExpensesAmt
CY Total Expenses$272,137,434CYTotalExpensesAmt
PY Revenues Less Expenses$66,311,389PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$81,526,186CYRevenuesLessExpensesAmt
Total Assets BOY$6,031,707,524TotalAssetsBOYAmt
Total Assets EOY$6,370,358,954TotalAssetsEOYAmt
Total Liabilities BOY$5,308,262,145TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,560,778,828TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$723,445,379NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$809,580,126NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCOMMUNITY FIRST CREDIT UNION WILL PROVIDE HIGH QUALITY, COMPETITIVE FINANCIAL PRODUCTS AND SERVICES WHICH ANTICIPATE AND EXCEED OUR MEMBERS' NEEDS. WE INTEND TO BE THE PRIMARY FINANCIAL ORGANIZATION FOR OUR MEMBERS BY EARNING AND MAINTAINING THEIR TRUST, BY MAINTAINING A BALANCE BETWEEN SOUND GROWTH, EARNINGS AND RESERVES, BY PROVIDING A CHALLENGING AND REWARDING ENVIRONMENT FOR OUR EMPLOYEES AND BY CONTRIBUTING TO THE SOCIAL AND ECONOMIC WELL-BEING OF THE COMMUNITIES WE SERVE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED FINANCIAL SERVICES TO 164,558 MEMBER OWNERS IN 2025. FUNDED 39,308 LOANS TO THESE MEMBERS IN 2025 FOR $1,694,582,159.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related InvstYes (1)ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document100857IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee712EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtYes (1)SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CATHERINE J TIERNEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9208307200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11575 DRESANG WAYAddressLine1Txt
CityNEENAHCityNm
State AbbreviationWIStateAbbreviationCd
ZIP54956ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
CATHERINE TIERNEY
CEO/PRESIDENT / BOD - TREASURER40.00Yes (X)Yes (X)$1,652,164$0$26,838
KATHRYN SIEMAN
BOARD MEMBER1.00Yes (X)$0$0$0
SARA MICHELETTI
BOARD MEMBER1.00Yes (X)$0$0$0
JAY FULKERSON
BOARD MEMBER - EMERITUS1.00Yes (X)$0$0$0
DANIEL FERRIS
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL MOORE
VICE CHAIRPERSON1.00Yes (X)Yes (X)$0$0$0
PETER MARIAHAZY
CHAIRPERSON1.00Yes (X)Yes (X)$0$0$0
PAUL SCHWARTZ
BOARD MEMBER1.00Yes (X)$0$0$0
AMY FRICKE-WEIGEL
BOARD MEMBER1.00Yes (X)$0$0$0
MATTHEW BINGHAM
SECRETARY1.00Yes (X)Yes (X)$0$0$0
ADAM SWOVERLAND
BOARD MEMBER1.00Yes (X)$0$0$0
SARAH HUTCHINSON
BOARD MEMBER1.00Yes (X)$0$0$0
CHARLES BOSTICK
CHIEF FINANCIAL OFFICER40.00Yes (X)$538,411$0$24,019
SCOTT STEINFORT
CHIEF TECHNOLOGY OFFICER40.00Yes (X)$482,057$0$80,887
KRISTY HESSE
CHIEF HR OFFICER40.00Yes (X)$390,385$0$41,209
AMANDA SECOR
CHIEF OF STAFF40.00Yes (X)$399,685$0$109,279
KARRIE DROBNICK
CHIEF STRATEGY AND EXPERIENCE OFFICER40.00Yes (X)$392,619$0$43,515
TIMOTHY HOFF
CHIEF LENDING OFFICER40.00Yes (X)$250,012$0$79,950
SHAWN MULHANEY
CHIEF MEMBER SERVICE OFFICER40.00Yes (X)$230,229$0$25,319
JENNIFER DILORETO
CHIEF RISK OFFICER40.00Yes (X)$142,986$0$1,337
CARRIE O'CONNOR
CHIEF LENDING OFFICER40.00Yes (X)$104,554$0$0
JEFFREY GARRETT
CFFA PROGRAM MANAGER40.00$556,784$0$88,005Yes (X)
JAKE BUMAN
FINANCIAL ADVISOR40.00$380,764$0$25,238Yes (X)
MARY SULLIVAN
SVP SPECIAL PROJECTS40.00$376,283$0$98,154Yes (X)
MARY LORNSON
SVP LENDING40.00$350,436$0$66,408Yes (X)
CHAD SCHROEDER
FINANCIAL ADVISOR40.00$287,547$0$98,403Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$6,534,916TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$808,561TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K66IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
VELERA
4950 AMON CARTER BLVDFORT WORTHTX76155DEBIT & CREDIT CARD PROCESSING$6,883,086
BURTON KARSTEDT INC
2336 HIGHPOINT DRLINDENHURSTIL60046ADVERTISING$3,180,038
HEARTLAND BUSINESS SYSTEMS INC
1700 STEPHEN STLITTLE CHUTEWI54140DATA PROCESSING$3,021,447
FISERV
PO BOX 934057ATLANTAGA31193DATA PROCESSING$2,348,081
LUMIN DIGITAL
3001 BISHOP DRSAN RAMONCA94583DIGITAL BANKING SERVICES$1,610,361
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K62CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
LOAN INTEREST522100$223,293,118$223,293,118
OTHER OPERATING INCOME522100$28,672,268$28,672,268
FEES AND SERVICE CHARGES522100$12,293,961$12,239,699$54,262
FieldValueIRS element (for citing)
Total Program Service Revenue$264,259,347TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$86,148,506TotalRevenueColumnAmt
Exclusion$86,148,506ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$68,728OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$90,436OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$21,708OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$21,708TotalRevenueColumnAmt
Exclusion-$21,708ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER NON-INTEREST INCOMEDesc
Business522100BusinessCd
Total Revenue Column$3,277,475TotalRevenueColumnAmt
Related Or Exempt Func Income$3,277,475RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,277,475OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$353,663,620TotalRevenueColumnAmt
Related Or Exempt Func Income$267,482,560RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$54,262UnrelatedBusinessRevenueAmt
Exclusion$86,126,798ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$144,507,946TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$5,015,455TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$40,223,984TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,634,302TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$5,459,480TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,337,111TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$319,858TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$378,075TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$473,688TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,409,818TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,500,873TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,999,027TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,914,248TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$459,417TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$232,986TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$23,874,295TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,988,875TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$431,081TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PROVISION FOR CREDIT LO$6,555,443
LOAN SERVICING EXPENSES$5,601,558
MISC. NON-INTEREST EXPE$1,524,838
OPERATING FEES$295,076

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$272,137,434TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$11,939,932BOYAmt
EOY$13,672,309EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,433BOYAmt
EOY$55,292EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$14,249,616EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$4,219,055,780BOYAmt
EOY$4,784,855,199EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$71,174,394BOYAmt
EOY$73,540,421EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$116,620,760LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$47,588,597LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$69,243,463BOYAmt
EOY$69,032,163EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$1,580,750,196BOYAmt
EOY$1,336,842,855EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$79,533,326BOYAmt
EOY$78,111,099EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,031,707,524BOYAmt
EOY$6,370,358,954EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$47,245,749BOYAmt
EOY$52,290,320EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,393,000BOYAmt
EOY$2,393,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,258,623,396BOYAmt
EOY$5,506,095,508EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,308,262,145BOYAmt
EOY$5,560,778,828EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$723,445,379BOYAmt
EOY$809,580,126EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$723,445,379BOYAmt
EOY$809,580,126EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,031,707,524BOYAmt
EOY$6,370,358,954EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$81,526,186ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$4,608,561OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,710,349OtherCostOrOtherBasisAmt
Book Value$19,710,349BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$64,814,029OtherCostOrOtherBasisAmt
Depreciation$22,141,910DepreciationAmt
Book Value$42,672,119BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$674,892OtherCostOrOtherBasisAmt
Depreciation$621,255DepreciationAmt
Book Value$53,637BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$30,903,038OtherCostOrOtherBasisAmt
Depreciation$24,592,003DepreciationAmt
Book Value$6,311,035BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$518,452OtherCostOrOtherBasisAmt
Depreciation$233,429DepreciationAmt
Book Value$285,023BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$69,032,163TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescINVESTMENTS - PROGRAM RELATEDDesc
Book Value$1,336,842,855BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$1,336,842,855TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescMEMBER ACCOUNTSDesc
Amt$5,506,095,508Amt
FieldValueIRS element (for citing)
Total Liability$5,506,095,508TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CREDIT UNION IS EXEMPT, UNDER INTERNAL REVENUE CODE (IRC) 501(C)(14), FROM FEDERAL AND STATE INCOME TAXES. THE CREDIT UNION HAS FILED TAX RETURNS IN THE PAST FOR ACTIVITIES IT HAS DEEMED TAXABLE AS UNRELATED BUSINESS INCOME. THE CREDIT UNION EVALUATED ITS TAX POSITIONS AND DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF SEPTEMBER 30, 2025 AND 2024. THE CREDIT UNION'S 2022 THROUGH 2024 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CATHERINE TIERNEY
CEO/PRESIDENT / BOD - TREASURER$1,146,612$0$463,340$0$42,212$0$23,500$0$3,338$0$1,679,002$0$0$0
JEFFREY GARRETT
CFFA PROGRAM MANAGER$533,796$0$16,750$0$6,238$0$74,405$0$13,600$0$644,789$0$0$0
SCOTT STEINFORT
CHIEF TECHNOLOGY OFFICER$384,923$0$83,285$0$13,849$0$67,287$0$13,600$0$562,944$0$0$0
CHARLES BOSTICK
CHIEF FINANCIAL OFFICER$440,424$0$92,019$0$5,968$0$24,019$0$0$0$562,430$0$0$0
AMANDA SECOR
CHIEF OF STAFF$322,308$0$66,933$0$10,444$0$100,364$0$8,915$0$508,964$0$0$0
MARY SULLIVAN
SVP SPECIAL PROJECTS$298,098$0$65,809$0$12,376$0$94,816$0$3,338$0$474,437$0$0$0
KARRIE DROBNICK
CHIEF STRATEGY AND EXPERIENCE OFFICE$335,000$0$51,270$0$6,349$0$34,600$0$8,915$0$436,134$0$0$0
KRISTY HESSE
CHIEF HR OFFICER$315,404$0$68,906$0$6,075$0$41,209$0$0$0$431,594$0$0$0
MARY LORNSON
SVP LENDING$228,034$0$33,734$0$88,668$0$64,996$0$1,412$0$416,844$0$0$0
JAKE BUMAN
FINANCIAL ADVISOR$377,205$0$0$0$3,559$0$15,823$0$9,415$0$406,002$0$0$0
CHAD SCHROEDER
FINANCIAL ADVISOR$280,124$0$3,000$0$4,423$0$91,874$0$6,529$0$385,950$0$0$0
TIMOTHY HOFF
CHIEF LENDING OFFICER$123,087$0$78,680$0$48,245$0$78,795$0$1,155$0$329,962$0$0$0
SHAWN MULHANEY
CHIEF MEMBER SERVICE OFFICER$215,385$0$7,424$0$7,420$0$12,080$0$13,239$0$255,548$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationCATHERINE J. TIERNEY - PARTICIPATED IN 457(B) DEFERRED COMPENSATION PLAN - NO PAYOUT IN 2025ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonCATHERINE TIERNEYPersonNm
Relationship With OrgPRESIDENT/CEORelationshipWithOrgTxt
Loan PurposeSPLIT DOLLAR LOANLoanPurposeTxt
Loan From OrganizationYes (X)LoanFromOrganizationInd
Original Principal$14,264,645OriginalPrincipalAmt
Balance Due$14,249,616BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$14,249,616TotalBalanceDueAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART IIFormAndLineReferenceDesc
ExplanationNOTED THESE TO BE NON-RECOURSE PLANS THAT ARE RECORDED ON THE BALANCE SHEET AT THE LOWER OF LOAN BALANCE OR CASH SURRENDER VALUE. WE REPORTED THE LOWER OF THE FOLLOWING AMOUNTS.CATHERINE TIERNEY - BALANCE: $17,902,492 CASH SURRENDER VALUE: $14,249,616ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS OF THE CREDIT UNION.
FORM 990, PART VI, SECTION A, LINE 7AEACH MEMBER OWNER HAS ONE VOTE TO ELECT ONE OR MORE DIRECTORS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BEACH MEMBER HAS ONE VOTE TO UTILIZE IN RATIFYING SIGNIFICANT DECISIONS BEYOND THE AUTHORITY OF THE BOARD AS OUTLINED BY THE ORGANIZATION'S BYLAWS. ANY DECISION TO DISSOLVE OR MERGE THE ORGANIZATION REQUIRES APPROVAL OF MEMBERSHIP, UNLESS MANDATED BY REGULATORY AGENCY (I.E. NCUA, WISCONSIN OFFICE OF CREDIT UNIONS).
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY CEO AND PRESENTED TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION COMMITTEE USED AN OUTSIDE COMPENSATION CONSULTANT FOR CEO AND KEY EMPLOYEE COMPENSATION. THE COMPENSATION CONSULTANT WORKS DIRECTLY WITH THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025.
FORM 990, PART VI, SECTION C, LINE 19FINANCIAL STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS MONTHLY AND AN ANNUAL REPORT IS AVAILABLE TO MEMBERSHIP EACH YEAR.
FORM 990, PART XI, LINE 9:OTHER COMPREHENSIVE INCOME 6,247,353. EQUITY ACQUIRED IN MERGER -1,638,792.
FORM 990, PART XII, LINE 2C:A FINANCIAL AUDIT IS PERFORMED ANNUALLY ALONG WITH INTERNAL AUDITS WHICH ARE PERFORMED THROUGHOUT THE YEAR. THE AUDIT PLAN AND ACTUAL AUDIT REPORTS ARE REVIEWED WITH THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY FIRST SERVICES INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1487AddressLine1Txt
CityAPPLETONCityNm
State AbbreviationWIStateAbbreviationCd
ZIP54912ZIPCd
FieldValueIRS element (for citing)
EIN391604353EIN
Primary ActivitiesRENTAL PROPERTYPrimaryActivitiesTxt
Legal Domicile StateWILegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY FIRST CREDIT UNIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NO TRANSACTIONS OVER 50K IN 2025BusinessNameLine1Txt