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        <BusinessNameLine1Txt>FINANCIAL STANDARDS GROUP INC</BusinessNameLine1Txt>
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        <CityNm>CRESTWOOD</CityNm>
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        <BusinessNameLine1Txt>CHAMPION CREDIT UNION INC</BusinessNameLine1Txt>
      </BusinessName>
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      <PreparerPersonNm>Donald E Lingerfelt</PreparerPersonNm>
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    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
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      <CYTotalExpensesAmt>2810767</CYTotalExpensesAmt>
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      <CYRevenuesLessExpensesAmt>134051</CYRevenuesLessExpensesAmt>
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      <Desc>THE CREDIT UNION PROVIDES SEVERAL DEPOSIT ACCOUNT TYPES TO MEMBERS INCLUDING SAVINGS, CHECKING, CERTIFICATES AND OTHER. THE TOTAL NUMBER OF MEMBERS AT 12/31/2023 WAS 5,851.</Desc>
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        <Desc>THE CREDIT UNION PROVIDES A VARIETY OF LOANS TO MEMBERS INCLUDING REAL ESTATE, CREDIT CARD, VEHICLE AND OTHER. THE TOTAL NUMBER OF LOANS OUTSTANDING AT 12/31/2023 WAS 2,498.</Desc>
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          <BusinessName>
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      <BenefitsToMembersGrp>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <BookValueAmt>661810</BookValueAmt>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
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        <PersonNm>STEVEN GRINDLE</PersonNm>
        <TitleTxt>CEO</TitleTxt>
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        <PersonNm>STEVEN GRINDLE</PersonNm>
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        <ExplanationTxt>SECTION 501C(14) CREDIT UNION IS COMPOSED OF MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE ON BYLAW AND CHARTER CHANGES. MEMBERS VOTE AND ELECT BOARD MEMBERS AT ANNUAL MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>MERGERS ARE VOTED ON BY ENTIRE MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>ANAGEMENT REVIEWS TAX RETURNS AND FORWARDS US FORM 8879-EO TO TAX PREPARER. BOARD REVIEWS FILED TAX RETURNS AT NEXT SCHEDULED MEETING</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPLOYEE LOANS ARE MANAGEMENT APPROVED. MANAGEMENT LOANS ARE BOARD APPROVED. LOANS TO BOARD MEMBERS ARE APPROVED BY THE BOARD MINUS THE LENDEE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE AND EMPLOYEE SALARIES ARE BOARD REVIEWED AND APPROVED. BOARD OF DIRECTORS ARE NOT COMPENSATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE AND EMPLOYEE SALARIES ARE BOARD REVIEWED AND APPROVED. BOARD OF DIRECTORS ARE NOT COMPENSATED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ONE TIME CECL ADJUSTMENT = -$125456</ExplanationTxt>
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</Return>
