2023-11-08T11:07:03-06:00 2022-12-31 381357951 PLANTE & MORAN PLLC 2601 CAMBRIDGE CT STE 300 AUBURN HILLS MI 48326 990 2022-01-01 840470451 ENT CREDIT UNION ENTC 7195741100 11550 ENT PARKWAY COLORADO SPRINGS CO 80921 CHAD GRAVES PRESIDENT/CEO 7195741100 2023-10-31 1 CHAD GRAVES 999009999 0 TINA PETERS P00904574 2483757100 2023-10-31 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHAD GRAVES 11550 ENT PARKWAY COLORADO SPRINGS CO 80921 569700361 0 X ENT.COM X 1991 CO THE MISSION OF ENT CREDIT UNION IS TO HELP MEMBERS IMPROVE THEIR FINANCIAL QUALITY OF LIFE. 9 9 1790 2 1245284 0 0 0 299126883 374507524 6644107 17632405 20854930 13970739 326625920 406110668 1880066 2098550 0 0 141112108 172903932 0 0 0 130880625 159114836 273872799 334117318 52753121 71993350 8749547485 9803426888 7873866091 8911339209 875681394 892087679 THE MISSION OF ENT CREDIT UNION IS TO IMPROVE MEMBERS' FINANCIAL QUALITY OF LIFE. 0 0 ENT CREDIT UNION SERVES 21 COUNTIES THROUGHOUT COLORADO, ALONG THE FRONT RANGE. THE CREDIT UNION IMPROVES OUR MEMBERS' FINANCIAL QUALITY OF LIFE BY OFFERING A FULL ARRAY OF PRODUCTS AND SERVICES, INCLUDING DEPOSITORY AND LOAN PRODUCTS, ATM/DEBIT PROGRAM, FINANCIAL EDUCATION, INSURANCE, AND INVESTMENT SALES. WE ENDED THE YEAR WITH 501,424 MEMBERS. THERE WERE 100,219 LOANS GRANTED TOTALING $4,815,970,169. ENT CREDIT UNION CURRENTLY OFFERS 50 BRANCH LOCATIONS WITH A WIDE ARRAY OF REMOTE OPTIONS THROUGH OUR COOPERATION WITH THE COOP ATM NETWORK, SHARED BRANCH NETWORK, AND ONLINE MOBILE BANKING SOLUTIONS. 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 151757 0 1 1790 1 1 1 0 0 0 0 0 1 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X CHAD GRAVES 7195741100 11550 ENT PARKWAY COLORADO SPRINGS CO 80921 AYEN WILLIAM CHAIRMAN 1.00 0.00 X 66739 0 0 CHANDLER DEBBIE TREASURER 1.00 0.00 X 62388 0 0 DRUMMER TIM DIRECTOR 1.00 0.00 X 57095 0 0 GLOVER WALTER DIRECTOR 1.00 0.00 X 55000 0 0 HENZ KAY DIRECTOR 1.00 0.00 X 40000 0 0 KALLETTA RICHARD DIRECTOR 1.00 0.00 X 56498 0 0 MARTINEZ RON DIRECTOR 1.00 0.00 X 59295 0 0 NICHOLSON PAM VICE CHAIRMAN 1.00 0.00 X 63500 0 0 VADALA CHRIS SECRETARY 1.00 0.00 X 61000 0 0 GRAVES CHAD M PRESIDENT/CEO 40.00 0.00 X 2803272 0 45352 COON MARY J CHIEF FINANCIAL OFFICER 40.00 0.00 X 779486 0 36088 GENDRON MATTHEW J CHIEF ENGAGEMENT OFFICER 40.00 0.00 X 981785 0 40686 SCHOLES RICHARD A CHIEF EXPERIENCE OFFICER 40.00 0.00 X 980374 0 44122 BELL MOLLIE B CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 835431 0 35642 KELLNER ROBERT C CHIEF RISK OFFICER 40.00 0.00 X 775977 0 44122 MARSHALL CHRISTOPHER J CHIEF TECHNOLOGY OFFICER 40.00 0.00 X 764671 0 33930 VOGENEY WILLIAM D CHIEF REVENUE OFFICER 40.00 0.00 X 763622 0 40686 SUSSMAN JENNIFER S CHIEF MARKETING OFFICER 40.00 0.00 X 753472 0 45352 PAUKOVICH JON A CHIEF LENDING OFFICER 40.00 0.00 X 723487 0 45352 DOMBROWSKI STEPHANIE S MGR-PRODUCING MLO 40.00 0.00 X 1278877 0 44370 FLANAGAN SHARIE K SVP HUMAN RESOURCES 40.00 0.00 X 671789 0 36041 STANGE SHIRLEY D MORT LOAN OFFICER-EXT 40.00 0.00 X 657295 0 39449 ALLMAN GINA L MORT LOAN OFFICER-EXT 40.00 0.00 X 627936 0 44427 BECHTEL THOMAS MORT LOAN OFFICER-EXT 40.00 0.00 X 511102 0 29303 14430091 0 604922 320 0 1 0 KEYS & LAURER ARCHITECTS 11681 VOYAGER PKWY SUITE 200 COLORADO SPRINGS CO 80921 ARCHITECTURAL PLANNING AND DESIGN 986429 ALM FIRST FINANCIAL ADVISORS 3800 MAPLE AVE SUITE 600 DALLAS TX 75219 FINANCIAL ADVISORY & CONSULTING 642389 IDEO LP 780 HIGH STREET PALO ALTO CA 94301 CONSULTING 260000 ELEVATION CORPORATE HEALTH LLC 861 SOUTHPARK DRIVE SUITE 100 LITTLETON CO 80120 FITNESS CENTER MANAGEMENT 207550 ORRIANT LLC 9980 S 300 WEST SUITE 100 SANDY UT 84070 CONSULTING & WELLNESS SERVICES 196695 12 INTEREST ON LOANS 522100 295355656 295355656 FEES/CHARGES/OTHER 522100 77909733 77909733 FEES/CHARGES/OTHER-NON 522100 1242135 1242135 374507524 15506730 15506730 541362 541362 63808 0 63808 63808 63808 154746641 10968727 156018699 7570994 -1272058 3397733 2125675 2125675 GAIN ON SALE OF LOANS 522100 9660456 9660456 BROKERAGE COMMISSIONS 900099 2978080 2978080 NON-OPERATING INCOME 900099 723884 723884 3149 3149 13365569 406110668 388753484 1245284 16111900 1946550 152000 11094426 118712437 12227872 21088235 9780962 272913 540903 132694 8264427 11972844 15208809 13743623 12513859 826229 31454536 16622289 861188 PROVISION FOR LOAN LOSS 19544339 DEBIT CARD SERVICES 11884008 LOAN SERVICING EXPENSE 8895453 MEMBER CHECK ORDER EXPE 377341 5999381 334117318 41478489 41631601 494701707 149528585 7808272 9673066 6665886900 8325270423 11100280 12349764 378682568 54165644 313053287 324516924 854913597 676099368 4790300 50190000 8666667 8333333 347147986 205833824 8749547485 9803426888 134082118 148893835 39861256 42798144 148525585 955223481 7551397132 7764423749 7873866091 8911339209 X 0 0 0 0 875681394 892087679 875681394 892087679 8749547485 9803426888 X 71993350 -56154450 567385 X 0 1 X 1 0 1 39861256 63841108 60904220 42798144 1 X 49430034 49430034 236629535 23576779 213052756 14185429 4973091 9212338 78437570 25615774 52821796 324516924 CHECKING ACCOUNTS 1916454992 SHARE SAVINGS ACCOUNTS 2253313319 MONEY MARKET ACCOUNTS 2585253506 HSA ACCOUNTS 15917550 IRA SHARE SAVINGS 71188055 SHARE AND IRA CERTIFICATES 869293064 LEASE LIABILITIES 53003263 7764423749 X PART IV, LINE 1B: ENT CREDIT UNION SERVICES LOANS FOR THIRD-PARTY ENTITIES THAT ARE NOT SHOWN ON FORM 990, PART X. THE LOANS ARE SERVICED FOR THE FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA); THE FEDERAL HOME LOAN BANK (FHLB); AND THE GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA). PART IV, LINE 2B: ESCROW ACCOUNTS ARE MAINTAINED FOR THE TAXES AND INSURANCE PAYABLE ON THE REAL ESTATE SECURING THE CREDIT UNION'S MORTGAGE LOANS. THE ESCROWS MAINTAINED AT THE CREDIT UNION FOR TAXES AND INSURANCE PAYABLE INCLUDE LOANS TO THE FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA), THE FEDERAL HOME LOAN BANK (FHLB), AND THE GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA) FOR WHICH ENT CREDIT UNION RETAINS SERVICING. PART X, LINE 2: THE CREDIT UNION IS EXEMPT, BY STATUTE, FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, THE CREDIT UNION MAY BE SUBJECT TO UNRELATED BUSINESS INCOME TAX. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CREDIT UNION AND RECOGNIZE A TAX LIABILITY IF THE CREDIT UNION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CREDIT UNION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CREDIT UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS AND IS CURRENTLY UNDERGOING A CITY OF COLORADO SPRINGS SALES AND TAX AUDIT. 1 A PRECIOUS CHILD 7051 W 118TH AVENUE BROOMFIELD CO 80020 263349334 501(C)3 7100 0 N/A N/A ANNUAL GALA, EARLY DECISION PROGRAM, HERO'S LUNCHEON ARAPAHOE COMMUNITY COLLEGE 5900 S SANTA FE DRIVE LITTLETON CO 801609002 237093127 501(C)3 25000 0 N/A N/A SCHOLARSHIPS CARE & SHARE INC 2605 PREAMBLE PT COLORADO SPRINGS CO 80915 840731930 501(C)3 105300 0 N/A N/A HOPE SPONSORSHIP, SEND HUNGER PACKING, EMPLOYER MATCHING GENERAL CONTRIBUTIONS CHILDREN'S HOSPITAL COLORADO FOUNDATION 13123 E 16TH AVENUE BOX 045 AURORA CO 80045 840813462 501(C)3 202750 0 N/A N/A PARTNERSHIP AGREEMENT COLORADO SPRINGS UTILITIES FOUNDATION PO BOX 1103 MC 950 COLORADO SPRINGS CO 809470950 208643063 501(C)3 10000 0 N/A N/A PROJECT COPE COLORADO YOUTH FOR A CHANGE 2490 WEST 26TH AVE BUILDING A SUITE 110 DENVER CO 80211 202501002 501(C)3 10000 0 N/A N/A EDUCATIONAL RECOVERY PROGRAM FORT COLLINS HABITAT FOR HUMANITY OF TELLER COUNTY 4001 S TAFT HILL ROAD FORT COLLINS CO 80526 841217901 501(C)3 50000 0 N/A N/A BUILD THE CHANGE SPONSORSHIP FRONT RANGE COMMUNITY COLLEGE FOUNDATION 3645 W 112TH AVE WESTMINSTER CO 80031 841311148 501(C)3 100000 0 N/A N/A PROGRAM AND SCHOLARSHIP FUND SUPPORT GOODWILL OF COLORADO 1460 GARDEN OF THE GODS ROAD COLORADO SPRINGS CO 80907 840513404 501(C)3 20000 0 N/A N/A ENCHANTED WEEKEND PRESENTING SPONSOR HOMEWARD PIKES PEAK 2010 E BIJOU ST COLORADO SPRINGS CO 80909 134242773 501(C)3 25100 0 N/A N/A BLOOM HOUSE RESIDENTIAL TREATMENT CENTER HOPE AND HOME 4945 N 30TH STREET COLORADO SPRINGS CO 80919 841467476 501(C)3 5100 0 N/A N/A EMPLOYER-MATCHING CONTRIBUTIONS HUMANE SOCIETY OF THE PIKES PEAK REGION 610 ABBOTT LANE COLORADO SPRINGS CO 80905 840410111 501(C)3 10000 0 N/A N/A CLINIC LOBBY INNOVATIONS IN AGING COLLABORATIVE 1625 S MURRAY BLVD COLORADO SPRINGS CO 80916 460968566 501(C)3 10000 0 N/A N/A ATTAINABLE HOUSING FOR ALL ADVOCACY, COMMUNICATION PROJECT LOVELAND HABITAT FOR HUMANITY INC 108 W 29TH STREET UNIT D LOVELAND CO 80538 841066816 501(C)3 7500 0 N/A N/A CAMERA FOR BUILD SITE, BUILDER'S BALL MILE HIGH UNITED WAY PO BOX 5547 DENVER CO 80217 840404235 501(C)3 13188 0 N/A N/A ANNUAL GIVE CAMPAIGN MOUNTAIN WEST CREDIT UNION FOUNDATION 2020 N CENTRAL AVENUE SUITE 530 PHOENIX AZ 85004 742232424 501(C)3 90000 0 N/A N/A LEGISLATIVE SUPPORT, GALA SPONSOR MOVEMENT 5280 3485 SOUTH BROADWAY ENGLEWOOD CO 80113 823968137 501(C)3 7500 0 N/A N/A YES GRANT NATIONAL CREDIT UNION FOUNDATION PO BOX 78880 MILWAUKEE WI 53278 391383650 501(C)3 25000 0 N/A N/A CORPORATE SUPPORTER PENROSE-ST FRANCIS FOUNDATION 2222 N NEVADA AVE COLORADO SPRINGS CO 80907 840902211 501(C)3 100000 0 N/A N/A GUEST HOUSE SUPPORT PIKES PEAK COMMUNITY FOUNDATION CATCHAFIRE CO-FUNDING INITIATIVE 315 E PIKES PEAK AVE 120 COLORADO SPRINGS CO 80903 841339670 501(C)3 11500 0 N/A N/A GENERAL CONTRIBUTION PIKES PEAK HABITAT FOR HUMANITY 2802 N PROSPECT ST COLORADO SPRINGS CO 80907 351640064 501(C)3 6000 0 N/A N/A HOMEOWNERSHIP PROGRAM PIKES PEAK UNITED WAY 518 NORTH NEVADA AVENUE COLORADO SPRINGS CO 80903 840511799 501(C)3 170010 0 N/A N/A ANNUAL GIVE CAMPAIGN, 2-1-1 PROGRAM, CORNERSTONE PROGRAM POLICE FOUNDATION OF COLORADO SPRINGS 10 LAKE CIRCLE COLORADO SPRINGS CO 80906 270926740 501(C)3 12500 0 N/A N/A MEDAL OF VALOR DINNER SPONSOR POSADA 827 E 4TH ST PUEBLO CO 81001 742473501 501(C)3 5500 0 N/A N/A YES GRANT, TRANSITIONAL HOUSING PROGRAM POUDRE LANDMARKS FOUNDATION INCORPORATED 108 N MELDRUM ST FORT COLLINS CO 805212654 846112148 501(C)3 10000 0 N/A N/A PROGRAM SUPPORT PUEBLO POLICE DEPARTMENT 200 SOUTH MAIN STREET PUEBLO CO 81003 846000615 SECTION 115 7500 0 N/A N/A ANNUAL AWARDS CEREMONY SPONSOR SAFE PASSAGE 2335 ROBINSON ST COLORADO SPRINGS CO 80904 841241767 501(C)3 100500 0 N/A N/A CHILDREN'S ADVOCACY CENTER SECORCARES 17151 PINE LANE PARKER CO 80134 204226894 501(C)3 12000 0 N/A N/A MSU MOBILE SUPPORT SHIELD 616 13395 VOYAGER PARKWAY COLORADO SPRINGS CO 80921 474347589 501(C)3 7000 0 N/A N/A EQUIPMENT, BACK THE BLUE MOTORCYCLE RALLY SOUTHERN COLORADO WOMEN'S CHAMBER OF COMMERCE 2424 GARDEN OF THE GODS ROAD BUILDING C STE 250 COLORADO SPRINGS CO 80919 841235063 501(C)6 6000 0 N/A N/A ACCOLADES LEADERSHIP AWARDS SPRINGS RESCUE MISSION 5 W LAS VEGAS ST COLORADO SPRINGS CO 80903 841340824 501(C)3 11000 0 N/A N/A SAMARITAN'S KITCHEN TESSA 435 GOLD PASS HEIGHTS COLORADO SPRINGS CO 80906 840746803 501(C)3 6300 0 N/A N/A ANNUAL PASTA IN THE PARK SPONSOR UNITED WAY OF LARIMER COUNTY 525 WEST OAK ST STE 101 FORT COLLINS CO 805212654 846031503 501(C)3 18188 0 N/A N/A ANNUAL CAMPAIGN UNITED WAY OF PUEBLO COUNTY INC 310 E ABRIENDO AVE STE 300 PUEBLO CO 81004 840404917 501(C)3 8394 0 N/A N/A ANNUAL CAMPAIGN UNIVERSITY OF COLORADO COLORADO SPRINGS 1420 AUSTIN BLUFFS PARKWAY COLORADO SPRINGS CO 80918 846049811 501(C)3 140000 0 N/A N/A ANNUAL SCHOLARSHIP PROGRAM URBAN PEAK DENVER 2100 STOUT STREET DENVER CO 80205 841212246 501(C)3 9500 0 N/A N/A YES GRANT, PROGRAM SUPPORT WORLDWIDE FOUNDATION FOR CREDIT UNIONS 5710 MINERAL POINT ROAD MADISON WI 53705 396093210 501(C)3 10000 0 N/A N/A FOUNDATION PRIORITY FUND YMCA OF NORTHERN COLORADO 2800 DAGNY WAY LAFAYETTE CO 80026 840459944 501(C)3 10000 0 N/A N/A YES GRANT YMCA OF THE ROCKIES PO BOX 20800 ESTES PARK CO 80511 840404913 501(C)3 6250 0 N/A N/A CAMP CHIEF OURAY SCHOLARSHIPS 38 1 COMMUNITY AWARDS 2 100000 N/A COMMUNITY HERO AWARD TEACHER AWARDS 8 52000 N/A TEACHER OF THE MONTH PART I, LINE 2: ENT TRACKS ALL GRANTS VIA AN EXCEL SPREADSHEET MANAGED BY OUR COMMUNITY ADVOCACY DEPARTMENT. THIS IS UPDATED MONTHLY. ENT MAKES CONTRIBUTIONS TO ORGANIZATIONS, AGENCIES AND ACTIVITIES SERVING THE FOLLOWING PURPOSES: EDUCATION, HEALTH, HUMAN SERVICES, COMMUNITY (INCLUDING CULTURAL) DEVELOPMENT, ECONOMIC DEVELOPMENT AND MILITARY RECOGNITION AND MORALE. ALL CONTRIBUTIONS ARE TO ORGANIZATIONS IN THE COMMUNITIES WE SERVE. X X 1 1 X X X X 0 1 0 GRAVES CHAD M PRESIDENT/CEO 829983 0 480118 0 1493171 0 27450 0 17902 0 2848624 0 0 0 DOMBROWSKI STEPHANIE S MGR-PRODUCING MLO 49982 0 1223596 0 5299 0 27450 0 16920 0 1323247 0 0 0 SCHOLES RICHARD A CHIEF EXPERIENCE OFFICER 458541 0 171549 0 350284 0 27450 0 16672 0 1024496 0 0 0 GENDRON MATTHEW J CHIEF ENGAGEMENT OFFICER 458541 0 171549 0 351695 0 27450 0 13236 0 1022471 0 0 0 BELL MOLLIE B CHIEF DEVELOPMENT OFFICER 450024 0 168363 0 217044 0 27450 0 8192 0 871073 0 0 0 KELLNER ROBERT C CHIEF RISK OFFICER 418700 0 156644 0 200633 0 27450 0 16672 0 820099 0 0 0 COON MARY J CHIEF FINANCIAL OFFICER 426893 0 159709 0 192884 0 27450 0 8638 0 815574 0 0 0 VOGENEY WILLIAM D CHIEF REVENUE OFFICER 427223 0 159833 0 176566 0 27450 0 13236 0 804308 0 0 0 SUSSMAN JENNIFER S CHIEF MARKETING OFFICER 381740 0 142817 0 228915 0 27450 0 17902 0 798824 0 0 0 MARSHALL CHRISTOPHER J CHIEF TECHNOLOGY OFFICER 372701 0 139435 0 252535 0 27450 0 6480 0 798601 0 0 0 PAUKOVICH JON A CHIEF LENDING OFFICER 324377 0 121356 0 277754 0 27450 0 17902 0 768839 0 0 0 FLANAGAN SHARIE K SVP HUMAN RESOURCES 336981 0 126071 0 208737 0 27450 0 8591 0 707830 0 0 0 STANGE SHIRLEY D MORT LOAN OFFICER-EXT 29994 0 606185 0 21116 0 22350 0 17099 0 696744 0 0 0 ALLMAN GINA L MORT LOAN OFFICER-EXT 29994 0 583847 0 14095 0 27450 0 16977 0 672363 0 0 0 BECHTEL THOMAS MORT LOAN OFFICER-EXT 29994 0 463642 0 17466 0 24385 0 4918 0 540405 0 0 0 PART 1, LINE 1A: BOARD MEMBERS ARE PROVIDED A TRAVEL AND TRAINING BUDGET. THESE FUNDS ARE USED AS EACH BOARD MEMBER DECIDED WHICH TRAINING TO ATTEND. SPOUSE/GUEST TRAVEL EXPENSES COME OUT OF THIS BUDGET. EACH YEAR, SPOUSE/GUEST TRAVEL IS REPORTED AS INCOME ON FORM 1099-NEC. PART 1, LINE 4B: THE CREDIT UNION MAINTAINS THREE DEFERRED COMPENSATION PLANS COVERING CERTAIN MEMBERS OF MANAGEMENT. DURING 2022, THE FOLLOWING BENEFITS WERE ACCRUED: CHAD M. GRAVES - 457(F): $487,500 JON A. PAUKOVICH - 457(F): $64,000 RICHARD A. SCHOLES - 457(F): $42,000 MOLLIE B. BELL - 457(F): $40,625 JENNIFER S. SUSSMAN - 457(F): $91,667 ROBERT C. KELLNER - 457(F): $100,000 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS AND THE FIELD OF MEMBERSHIP OF THIS CREDIT UNION SHALL BE LIMITED TO THOSE HAVING THE FOLLOWING COMMON BOND: A. PERSONS WHO LIVE, WORK, WORSHIP OR ATTEND SCHOOL WITHIN ADAMS, ALAMOSA, ARAPAHOE, BOULDER, BROOMFIELD, COSTILLA, CROWLEY, CUSTER, DENVER, DOUGLAS, ELBERT, EL PASO, FREMONT, HUERFANO, JEFFERSON, LARIMER, LAS ANIMAS, OTERO, PUEBLO, TELLER AND WELD COUNTIES, COLORADO; B. MEMBERS OF RECORD OF THIS CREDIT UNION AS OF THE DATE OF ITS CONVERSION TO A COMMUNITY CHARTER; C. EMPLOYEES OF THIS CREDIT UNION; D. MEMBERS OF THEIR IMMEDIATE FAMILIES OR HOUSEHOLDS; AND E. ORGANIZATIONS OF SUCH PERSONS. F. AS A RESULT OF MERGERS: FORMER MEMBERS OF MOUNTAIN BELL CREDIT UNION, BUCKLEY FEDERAL CREDIT UNION, FIRST CHARTER FEDERAL CREDIT UNION, DECIBEL COMMUNITY CREDIT UNION, AND US ALLIANCE FEDERAL CREDIT UNION. G. ANYONE WHO IS A MEMBER OF THE AMERICAN CONSUMER COUNCIL (ACC) FORM 990, PART VI, SECTION A, LINE 7A OUR 501,424 MEMBERS EACH ARE ALLOWED ONE VOTE DURING EACH BOARD ELECTION. 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, SUCH AS CERTAIN MERGER OPPORTUNITIES AND POTENTIAL CHARTER CONVERSIONS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM HIRED FOR SUCH PURPOSE. DATA AND OTHER INFORMATION IS SUPPLIED TO THAT FIRM TO USE IN PREPARATION OF THE DOCUMENT. A COPY OF FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE INTERNAL AUDIT DEPARTMENT PERFORMS ANNUAL TESTING ON EMPLOYEE AND OFFICIAL ACCOUNTS FOR RATES, TERMS & CONDITIONS CONSISTENT WITH WHAT WOULD BE OFFERED TO THE GENERAL MEMBERSHIP OUTSIDE OF THE ALLOWED EMPLOYEE DISCOUNT. ANNUALLY A BOARD MONITORING REPORT IS COMPLETED TO ATTEST FOR PURCHASES WHERE NORMALLY PRUDENT PROTECTIONS HAVE BEEN GIVEN AGAINST CONFLICT OF INTEREST. THIS WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION B, LINE 15 ENT CREDIT UNION PARTICIPATES IN MULTIPLE, PERIODIC (TYPICALLY ANNUAL) INDUSTRY SALARY SURVEYS, FOR ALL LEVELS OF THE ORGANIZATION, IN ORDER TO ASSESS MARKET PAY PRACTICES AND PROVIDE SUPPORTING DATA FOR INTERNAL RECOMMENDATIONS AND DECISIONS REGARDING PAY STRUCTURES AND INCREASES BASED ON STRATEGIC GOALS AND INITIATIVES. THE LAST COMPENSATION REVIEW WAS DONE IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE CREDIT UNION'S GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. THE CREDIT UNION'S CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. THE CREDIT UNION'S FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC VIEWING ON NCUA.GOV VIA THE QUARTERLY 5300 FILING. FORM 990, PART XI, LINE 9: RECLASSIFICATION ADJUSTMENT FOR NET HEDGING LOSSES -1,146,003. NET CHANGE IN POST RETIREMENT BENEFITS 1,713,388. ENTERPRISE FIRST FINANCIAL SERVICES LLC 11550 ENT PARKWAY COLORADO SPRINGS CO 80921 841514066 INSURANCE PRODUCTS CO 0 50000 ENT CREDIT UNION