WESTSTAR CREDIT UNION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: WESTSTAR CREDIT UNION (EIN 88-0132649)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-03
IRS object ID: 202303079349302645
Schema version: 2022v5.0
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 J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-03T15:42:49-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	954083485	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TURNER WARREN HWANG & CONRAD ACCTCY	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 NORTH FIRST ST STE 202	AddressLine1Txt
City	BURBANK	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91502	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	880132649	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WESTSTAR CREDIT UNION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	7027914777	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 94138	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89113	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN BAGENTS	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	7027914777	PhoneNum
Signature	2023-10-30	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOHN	PersonFirstNm
Person Last	BAGENTS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	VALENTINO CREUS CPA	PreparerPersonNm
PTIN	P01054153	PTIN
Phone	8189549700	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 94138	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89113	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,923,066	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WESTSTAR.ORG	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	CREDIT UNION	OtherOrganizationDsc
Formation	1975	FormationYr
Legal Domicile State	NV	LegalDomicileStateCd
Activity Or Mission	A COOPERATIVE, ORGANIZED FOR THE PURPOSE OF PROMOTING THRIFT AND SAVINGS AMONG ITS MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	91	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$26,206	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$8,584,219	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,010,803	CYProgramServiceRevenueAmt
PY Investment Income	$1,004,396	PYInvestmentIncomeAmt
CY Investment Income	$1,892,764	CYInvestmentIncomeAmt
PY Other Revenue	$786,277	PYOtherRevenueAmt
CY Other Revenue	$19,499	CYOtherRevenueAmt
PY Total Revenue	$10,374,892	PYTotalRevenueAmt
CY Total Revenue	$10,923,066	CYTotalRevenueAmt
PY Grants And Similar Paid	$5,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$7,500	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,749,224	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,854,076	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,588,631	PYOtherExpensesAmt
CY Other Expenses	$5,170,326	CYOtherExpensesAmt
PY Total Expenses	$9,342,855	PYTotalExpensesAmt
CY Total Expenses	$10,031,902	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,032,037	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$891,164	CYRevenuesLessExpensesAmt
Total Assets BOY	$257,379,875	TotalAssetsBOYAmt
Total Assets EOY	$255,839,937	TotalAssetsEOYAmt
Total Liabilities BOY	$234,506,956	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$242,522,071	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$22,872,919	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$13,317,866	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	A COOPERATIVE, ORGANIZED FOR THE PURPOSE OF PROMOTING THRIFT AND SAVINGS AMONG ITS MEMBERS, CREATING A SOURCE OF CREDIT FOR THEM AT RATES OF INTEREST SET BY THE BOARD OF DIRECTORS, AND PROVIDING AN OPPORTUNITY FOR THEM TO USE AND CONTROL THEIR OWN MONEY ON A DEMOCRATIC BASIS IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITIONS. AS A COOPERATIVE, WESTSTAR CREDIT UNION CONDUCTS ITS BUSINESS FOR THE MUTUAL BENEFIT AND GENERAL WELFARE OF ITS MEMBERS WITH THE EARNINGS, SAVINGS, BENEFITS, OR SERVICES OF THE CREDIT UNION BEING DISTRIBUTED TO ITS MEMBERS AS PATRONS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	WESTSTAR CREDIT UNION PROVIDES VARIOUS LOAN PRODUCTS INCLUDING RESIDENTIAL MORTGAGES, AUTO LOANS, CREDIT CARDS, AND OTHER CONSUMER LOANS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	WESTSTAR CREDIT UNION PROVIDES A VARIETY OF CHECKING AND SAVINGS ACCOUNTS TO MEET ITS MEMBERS' NEEDS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	WESTSTAR CREDIT UNION PROVIDES MEMBERS FREE ACCESS TO THEIR ACCOUNT INFORMATION VIA THE INTERNET AND MOBILE DEVICES. THE CREDIT UNION ALSO PROVIDES AN EXTENSIVE ATM NETWORK WITH OVER 28,000 SURCHARGE FREE ATMS VIA A CO-OP NETWORK.	Desc

Field	Value	IRS element (for citing)
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	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (1)	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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	3044	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	91	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
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOHN BAGENTS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7027615501	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2775 S RAINBOW BLVD	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89146	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
CRAIG HAWKINS
BOARD CHAIRMAN	3.00	Yes (X)	$0	$0	$0
CURTIS CHING
VICE CHAIRMAN	3.00	Yes (X)	$0	$0	$0
JEFF PERO
SECRETARY, AUDIT CMTE MEMB	3.00	Yes (X)	$0	$0	$0
KEVIN ORROCK
TREASURER	3.00	Yes (X)	$0	$0	$0
DOUG MICHAEL
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
MERV GUPTON
AUDIT CMTE. CHAIRMAN	3.00	Yes (X)	$0	$0	$0
JAMES HANISCH
AUDIT CMTE. MEMBER	3.00	Yes (X)	$0	$0	$0
JOAN SCRIVNER
AUDIT CMTE. MEMBER	3.00	Yes (X)	$0	$0	$0
WILLIAM BARBEE
AUDIT CMTE. MEMBER	3.00	Yes (X)	$0	$0	$0
JOHN BAGENTS
PRESIDENT & CEO	40.00		$49,754	$0	$1,980	Yes (X)
RICK SCHMIDT
FORMER CEO	40.00		$333,377	$0	$34,830	Yes (X)
DION KOOP
SVP & CFO	40.00		$179,082	$0	$24,263	Yes (X)
LORRAINE VALLONE
VP HR	40.00		$115,512	$0	$13,993	Yes (X)
JOHN HOLLER
VP LENDING	40.00		$105,235	$0	$1,163		Yes (X)
SCOTT MANCHEE
VP IT	40.00		$103,503	$0	$4,780		Yes (X)
NINA LEYVA
VP SALES SERVICE	40.00		$102,449	$0	$13,192		Yes (X)
DONNA RUMPH
VP INTERNAL CONTROLS	40.00		$101,295	$0	$12,145		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,090,207	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$106,346	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	7	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/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CO-OP
9692 HAVEN AVE	RANCHO CUCAMONGA	CA	91730	ATM/DEBIT CARD SERVICING	$634,828
DIEBOLD
PO BOX 944399	PITTSBURGH	PA	15264	ATM MACHINE SERVICER	$325,475
JACK HENRY AND ASSOCIATES INC
PO BOX 609	MONETT	MO	91730	CORE SYSTEM/ONLINE BANKING	$324,183
CO-OP - TMG
9692 HAVEN AVE	RANCHO CUCAMONGA	CA	91730	CREDIT CARD SERVICING	$123,562
BUSINESS DATA INC
PO BOX 6081	INGLEWOOD	CA	90312	STATEMENTS/NOTICES	$109,130

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	7	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
INTEREST INCOME	522100	$4,639,142	$4,639,142
FEE INCOME	522100	$2,379,683	$2,353,477	$26,206
OTHER OPERATING INCOME	522100	$1,991,978	$1,991,978

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,010,803	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,892,764	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,892,764	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SALE OF REPO AUTOS	Desc
Business	522100	BusinessCd
Total Revenue Column	$19,499	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,499	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$19,499	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,923,066	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,896,860	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$26,206	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$7,500	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,090,207	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,904,388	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$106,021	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$434,317	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$319,143	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$62,431	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$78,110	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$116,001	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$218,646	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,988,214	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$633,249	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$563,044	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$27,725	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$250,492	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$447,485	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
LOAN SERVICING	$480,190
MISC. OPERATING EXPENSE	$178,146
PROVISION FOR LOAN LOSS	$88,300
OPERATING FEES	$38,293

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,031,902	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,133,498	BOYAmt
EOY	$2,755,916	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$38,374,738	BOYAmt
EOY	$22,465,752	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$801,518	BOYAmt
EOY	$1,746,273	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$463,499	BOYAmt
EOY	$472,904	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$11,613,741	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$7,398,012	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,339,670	BOYAmt
EOY	$4,215,729	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$102,178,316	BOYAmt
EOY	$98,937,692	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$105,053,089	BOYAmt
EOY	$122,175,581	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,035,547	BOYAmt
EOY	$3,070,090	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$257,379,875	BOYAmt
EOY	$255,839,937	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,654,402	BOYAmt
EOY	$3,283,253	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$232,852,554	BOYAmt
EOY	$239,238,818	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$234,506,956	BOYAmt
EOY	$242,522,071	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

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	$22,872,919	BOYAmt
EOY	$13,317,866	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,872,919	BOYAmt
EOY	$13,317,866	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$257,379,875	BOYAmt
EOY	$255,839,937	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$891,164	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$11,266,766	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$820,549	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$5,000	PoliticalExpendituresAmt
Internal Funds Contributed	$5,000	InternalFundsContributedAmt
Total Exempt Function Expend	$5,000	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALIFORNIA-NEVADA CREDIT UNION LEAGUE	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2855 EAST GUASTI RD SUITE 202	AddressLine1Txt
City	ONTARIO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91761	ZIPCd

Field	Value	IRS element (for citing)
EIN	940357265	EIN
Paid Internal Funds	$5,000	PaidInternalFundsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$863,430	OtherCostOrOtherBasisAmt
Book Value	$863,430	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,808,948	OtherCostOrOtherBasisAmt
Depreciation	$2,977,652	DepreciationAmt
Book Value	$2,831,296	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$362,840	OtherCostOrOtherBasisAmt
Depreciation	$317,686	DepreciationAmt
Book Value	$45,154	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,578,523	OtherCostOrOtherBasisAmt
Depreciation	$4,102,674	DepreciationAmt
Book Value	$475,849	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,215,729	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
DEPOSITS IN COMMERCIAL BANKS	$2,739,000	C
PAID-IN CAPITAL AT CORP.	$340,817	C
ALL OTHER INVESTMENTS	$1,359,000	F
LOANS AND LEASES	$115,347,038	F
NCUA SHARE INSURANCE	$2,389,726	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$122,175,581	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	SHARES AND DEPOSITS	Desc
Amt	$239,238,818	Amt

Field	Value	IRS element (for citing)
Total Liability	$239,238,818	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	FASB ASC 740-10-65, INCOME TAXES, PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CREDIT UNION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE LIKELY THAN NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS DEEMED TO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD SHOULD BE RECORDED AS A TAX EXPENSE AND LIABILITY IN THE CURRENT PERIOD. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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 (2 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
RICK SCHMIDT
FORMER CEO	$306,189	$0	$20,000	$0	$7,188	$0	$10,123	$0	$24,707	$0	$368,207	$0	$0	$0
DION KOOP
SVP & CFO	$165,673	$0	$12,950	$0	$459	$0	$15,009	$0	$9,254	$0	$203,345	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 4B	FormAndLineReferenceDesc
Explanation	THE CREDIT UNION OFFERS A NONQUALIFIED RETIREMENT, 457(F) PLAN. THE CREDIT UNION HAS A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR CERTAIN MEMBERS OF MANAGEMENT. UNDER THE TERMS OF THE PLAN, THE PARTICIPANTS ARE ENTITLED TO THE PRINCIPAL, EARNINGS AND APPRECIATION ON THE DEFERRED COMPENSATION PLAN INVESTMENTS, SUBJECT TO VESTING IF PLAN CONDITIONS ARE MET. THE DEFERRED COMPENSATION INVESTMENTS ARE SHOWN AS AN ASSET ON THE CREDIT UNION'S STATEMENTS OF FINANCIAL CONDITION. RICK SCHMIDT AND DION KOOP ARE PARTICIPANTS OF THE PLAN.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (12 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan From OrganizationLoanFromOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
RICK SCHMIDT
OFFICER	MORTGAGE	Yes (X)	$292,000	$211,892	0	Yes (1)	Yes (1)
RICK SCHMIDT
OFFICER	CREDIT CARD	Yes (X)	$1,000	$1,167	0	Yes (1)	Yes (1)
DION KOOP
OFFICER	MORTGAGE	Yes (X)	$364,000	$345,982	0	Yes (1)	Yes (1)
DION KOOP
OFFICER	HELOC	Yes (X)	$60,000	$9,301	0	Yes (1)	Yes (1)
DION KOOP
OFFICER	AUTO	Yes (X)	$15,642	$1,349	0	Yes (1)	Yes (1)
LORRAINE VALLONE
OFFICER	MORTGAGE	Yes (X)	$220,000	$202,986	0	Yes (1)	Yes (1)
JOHN HOLLER
HCE	MORTGAGE	Yes (X)	$594,000	$589,692	0	Yes (1)	Yes (1)
JOHN HOLLER
HCE	AUTO	Yes (X)	$40,000	$37,231	0	Yes (1)	Yes (1)
NINA LEYVA
HCE	AUTO	Yes (X)	$51,286	$51,286	0	Yes (1)	Yes (1)
NINA LEYVA
HCE	CREDIT CARD	Yes (X)	$10,000	$5,660	0	Yes (1)	Yes (1)
DONNA RUMPH
HCE	MORTGAGE	Yes (X)	$313,800	$289,706	0	Yes (1)	Yes (1)
DONNA RUMPH
HCE	CREDIT CARD	Yes (X)	$20,000	$21	0	Yes (1)	Yes (1)

Field	Value	IRS element (for citing)
Total Balance Due	$1,746,273	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	WESTSTAR CREDIT UNION IS A COOPERATIVE FINANCIAL INSTITUTION THAT IS OWNED AND CONTROLLED BY ITS MEMBERS, AND OPERATED FOR THE PURPOSE OF PROMOTING THRIFT AND SAVINGS TO ITS MEMBERS. WESTSTAR CREDIT UNION DOES NOT HAVE STOCKHOLDERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE GOVERNING BOARD OF WESTSTAR CREDIT UNION IS COMPRISED OF VOLUNTEER MEMBERS; 5 BOARD MEMBERS WHO ARE DIRECTLY ELECTED BY ITS MEMBERS AND 5 AUDIT COMMITTEE MEMBERS WHO ARE APPOINTED BY THE BOARD. EACH MEMBER OF THE GOVERNING BOARD SERVES FOR A PERIOD AS PRESCRIBED BY OUR BY-LAWS.
FORM 990, PART VI, SECTION A, LINE 7B	AT THE END OF EACH TERM OF THE BOARD MEMBERS, ELECTIONS ARE HELD AND BOARD MEMBERS ARE VOTED BY THE MEMBERS OF THE CREDIT UNION PURSUANT TO ITS BY-LAWS. MEMBER VOTES ARE ALSO REQUIRED TO RATIFY DECISIONS DEALING WITH REORGANIZATIONS AS IN THE CASE OF MERGER OR DISSOLUTIONS.
FORM 990, PART VI, SECTION B, LINE 11B	DATA SUBMITTED TO ACCOUNTING FIRM FOR TAX RETURN PREPARATION; FORM 990 REVIEWED BY MANAGEMENT AND THE BOARD
FORM 990, PART VI, SECTION B, LINE 12C	ALL POLICIES ARE REVIEWED BY MANAGEMENT AND APPROVED BY THE BOARD ANNUALLY AND DISTRIBUTED TO ALL EMPLOYEES ELECTRONICALLY WITH REQUEST FOR READ RECEIPT. THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE EMPLOYEEE HANDBOOK. ALL CONFLICTS OF INTEREST SITUATIONS MUST BE DISCLOSED
FORM 990, PART VI, SECTION B, LINE 15	IN NORMAL CIRCUMSTANCES COMPENSATION OF EMPLOYEES (INCLUDING CEO) IS REVIEWED BY VP HR AND COMPARED WITH THIRD PARTY DATA RELATED TO INDUSTRY AND REGIONAL COMP. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION FOR THE CEO
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:	EQUITY AQUIRED IN MERGER 820,549.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION DID NOT CHANGE EITHER ITS SELECTION PROCESS OR OVERSIGHT PROCESS DURING THE TAX YEAR. THE CREDIT UNION COMPLETED A MERGER WITH LVUP FCU EFFECTIVE DECEMBER 1, 2022. LVUP FCU TERMINATED ITS CHARTER.