CREDIT UNIONS IN THE STATE OF CALIFORNIA: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CREDIT UNIONS IN THE STATE OF CALIFORNIA (EIN 94-1484851)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202313199349302686
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 I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T08:04:56-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	420714325	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RSM US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4650 EAST 53RD STREET	AddressLine1Txt
City	DAVENPORT	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	528073479	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	941484851	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CREDIT UNIONS IN THE STATE OF CALIFORNIA	BusinessNameLine1Txt
Business Name Line2	SIERRA CENTRAL CREDIT UNION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CRED	BusinessNameControlTxt
Phone	8002227228	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1351 HARTER PKWY	AddressLine1Txt
City	YUBA CITY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95993	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEPHANIE DICKINSON	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	8002227228	PhoneNum
Signature	2023-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	STEPHANIE	PersonFirstNm
Person Last	DICKINSON	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	JENIFER L CHASE	PreparerPersonNm
PTIN	P01306883	PTIN
Phone	5638884000	PhoneNum
Preparation	2023-11-14	PreparationDt

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

Doing Business As Name DoingBusinessAsName

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

Field	Value	IRS element (for citing)
Principal Officer	RONALD SWEENEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1351 HARTER PKWY	AddressLine1Txt
City	YUBA CITY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95993	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$53,335,034	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SIERRACENTRAL.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1955	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	AS YOUR FINANCIAL INSTITUTION, WE PLEDGE TO SERVE YOU AND OUR COMMUNITY FAITHFULLY. WE WILL BE FRIENDLY, HELPFUL, AND PROFESSIONAL, AND WE WILL PROVIDE GREAT PRODUCTS AND COMPETITIVE RATES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	331	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$214,536	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$49,512,915	PYProgramServiceRevenueAmt
CY Program Service Revenue	$47,304,703	CYProgramServiceRevenueAmt
PY Investment Income	$2,271,221	PYInvestmentIncomeAmt
CY Investment Income	$6,030,331	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$51,784,136	PYTotalRevenueAmt
CY Total Revenue	$53,335,034	CYTotalRevenueAmt
PY Grants And Similar Paid	$20,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$20,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$18,277,773	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$20,546,017	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$22,790,444	PYOtherExpensesAmt
CY Other Expenses	$30,649,345	CYOtherExpensesAmt
PY Total Expenses	$41,088,217	PYTotalExpensesAmt
CY Total Expenses	$51,215,362	CYTotalExpensesAmt
PY Revenues Less Expenses	$10,695,919	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,119,672	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,450,440,549	TotalAssetsBOYAmt
Total Assets EOY	$1,505,152,952	TotalAssetsEOYAmt
Total Liabilities BOY	$1,304,985,885	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,357,578,616	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$145,454,664	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$147,574,336	NetAssetsOrFundBalancesEOYAmt
Mission	AS YOUR FINANCIAL INSTITUTION, WE PLEDGE TO SERVE YOU AND OUR COMMUNITY FAITHFULLY. WE WILL BE FRIENDLY, HELPFUL, AND PROFESSIONAL, AND WE WILL PROVIDE GREAT PRODUCTS AND COMPETITIVE RATES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	SIERRA CENTRAL CREDIT UNION (THE CREDIT UNION) PROVIDES FINANCIAL SERVICES, INCLUDING SAVINGS, CHECKING, MONEY MARKET, IRA SAVINGS ACCOUNTS AND REGULAR AND IRA CDS TO MEMBER OWNERS. MEMBERS HAVE ACCESS TO OVER 30,000 ATMS, ONLINE BANKING AND DEBIT CARDS. IN 2022, THE CREDIT UNION PROVIDED FINANCIAL SERVICES, SAVINGS AND LOAN ACCOUNTS TO 74,410 MEMBERS, AND FUNDED $372.8M IN LOANS.	Desc
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	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	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	26939	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	331	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
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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEPHANIE DICKINSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8002227228	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1351 HARTER PKWY	AddressLine1Txt
City	YUBA CITY	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95993	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DEVIN BARBER
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
TIB BELZA
VICE CHAIR/SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
TONY GAYLEAN
DIRECTOR	2.00	Yes (X)		$0	$0	$0
BALDEV JOHAL
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DIANA LANGLEY
FORMER DIRECTOR	2.00	Yes (X)		$0	$0	$0
DIANE MEYERS
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
DAN MIERZWA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SEAN MINARD
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JOHN CASSIDY
FORMER CEO	40.00		Yes (X)	$174,065	$0	$42,696
STEPHANIE DICKINSON
CFO	40.00		Yes (X)	$302,983	$0	$38,877
RON SWEENEY
CEO	40.00		Yes (X)	$658,182	$0	$37,076
MICHAEL CARTOSCELLI
CRO, SVP RETAIL BANKING	40.00			$272,114	$0	$36,004	Yes (X)
STEVE HENDERSON
CIO, SVP ISIT & FACILITIES	40.00			$320,228	$0	$34,685	Yes (X)
DAVID KELSAY
CLO, SVP LENDING	40.00			$297,202	$0	$36,669	Yes (X)
BARBARA MENEFEE
SVP ADMINISTRATION	40.00			$288,469	$0	$34,264	Yes (X)
DAVID BUMPUS
BUSINESS DEVELOPMENT MANAGER	40.00			$174,448	$0	$26,011		Yes (X)
SARA HODGE
VP CONTROLLER	40.00			$163,910	$0	$23,118		Yes (X)
TODD MCGREGOR
VP DIGITAL CHANNELS	40.00			$181,822	$0	$9,732		Yes (X)
WALTER MEYER
VP COMMERCIAL LENDING	40.00			$176,753	$0	$15,995		Yes (X)
KATHLEEN STEINER
VP ISIT	40.00			$189,109	$0	$17,631		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,199,285	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$352,758	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	40	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
FISERV INC
75 REMITTANCE DR 6962	CHICAGO	IL	60675	IT SERVICES	$5,185,585
TPX COMMUNICATIONS
PO BOX 509013	SAN DIEGO	CA	92150	COMMUNICATION SERVICES	$656,549
DEIBOLD
PO BOX 643543	PITTSBURGH	PA	15264	ATM SERVICING	$642,676
INFOIMAGE INC
175 SOUTH HILL DR	BRISBANE	CA	94005	STATEMENT PROCESSING	$521,320
EXPERIAN
PO BOX 881971	LOS ANGELES	CA	90088	CREDIT SERVICING	$454,491

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	25	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
LOAN INTEREST INCOME	522110	$35,796,252	$35,796,252
INTERCHANGE INCOME	522110	$5,782,449	$5,782,449
SERVICE CHARGES & OTHER FEES	522110	$4,323,287	$4,108,751	$214,536
INSURANCE INCOME	522110	$744,493	$744,493
OTHER NONINTEREST INCOME	522110	$658,222	$658,222

Field	Value	IRS element (for citing)
Total Program Service Revenue	$47,304,703	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,991,639	TotalRevenueColumnAmt
Exclusion	$5,991,639	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$38,692	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$38,692	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$38,692	TotalRevenueColumnAmt
Exclusion	$38,692	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$53,335,034	TotalRevenueColumnAmt
Related Or Exempt Func Income	$47,090,167	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$214,536	UnrelatedBusinessRevenueAmt
Exclusion	$6,030,331	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$20,000	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,573,514	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$14,204,584	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$650,169	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,816,604	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,301,146	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$191,171	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$167,880	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$17,000	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$34,760	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$141,196	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$501,369	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,095,408	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,048,161	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,243,309	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$262,773	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$16,387	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$7,065	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,434,673	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$218,374	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PROVISON FOR LOAN LOSS	$4,751,773
DIVIDENDS PAID TO MEMBE	$4,593,221
PLASTIC CARD OPERATIONS	$3,495,370
LOAN SERVICING	$1,808,131

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,621,324	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$51,215,362	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$15,903,856	BOYAmt
EOY	$16,708,213	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$218,962,835	BOYAmt
EOY	$59,637,260	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$12,951,322	BOYAmt
EOY	$13,120,991	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$813,874,412	BOYAmt
EOY	$915,389,184	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,293,131	BOYAmt
EOY	$1,725,550	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$70,213,088	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$28,855,428	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$41,033,646	BOYAmt
EOY	$41,357,660	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$329,923,535	BOYAmt
EOY	$435,806,551	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$16,497,812	BOYAmt
EOY	$21,407,543	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,450,440,549	BOYAmt
EOY	$1,505,152,952	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$10,548,114	BOYAmt
EOY	$13,765,419	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$1,239,322	BOYAmt
EOY	$1,240,480	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$30,000,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,293,198,449	BOYAmt
EOY	$1,312,572,717	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,304,985,885	BOYAmt
EOY	$1,357,578,616	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	$145,454,664	BOYAmt
EOY	$147,574,336	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$145,454,664	BOYAmt
EOY	$147,574,336	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,450,440,549	BOYAmt
EOY	$1,505,152,952	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,119,672	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	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	$17,000	PoliticalExpendituresAmt
Internal Funds Contributed	$17,000	InternalFundsContributedAmt
Total Exempt Function Expend	$17,000	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CA CREDIT UNION LEAGUE PAC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 51476	AddressLine1Txt
City	ONTARIO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	917610076	ZIPCd

Field	Value	IRS element (for citing)
EIN	942329967	EIN
Paid Internal Funds	$17,000	PaidInternalFundsAmt
Contributions Rcvd Dlvr	$0	ContributionsRcvdDlvrAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	SIERRA CENTRAL CREDIT UNION CONTRIBUTED FINANCIALLY TO THE CALIFORNIA CREDIT UNION LEAGUE'S POLITICAL ACTION COMMITTEE TO SUPPORT LOBBYING ISSUES.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$347,127	BeginningBalanceAmt
Additions During Year	$733,821	AdditionsDuringYearAmt
Distributions During Year	$730,071	DistributionsDuringYearAmt
Ending Balance	$350,877	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,649,861	OtherCostOrOtherBasisAmt
Book Value	$12,649,861	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$30,563,707	OtherCostOrOtherBasisAmt
Depreciation	$9,437,118	DepreciationAmt
Book Value	$21,126,589	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,224,032	OtherCostOrOtherBasisAmt
Depreciation	$1,161,234	DepreciationAmt
Book Value	$62,798	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,294,503	OtherCostOrOtherBasisAmt
Depreciation	$17,795,100	DepreciationAmt
Book Value	$6,499,403	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,480,985	OtherCostOrOtherBasisAmt
Depreciation	$461,976	DepreciationAmt
Book Value	$1,019,009	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$41,357,660	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (5 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
FHLB STOCK	$5,269,000	C
CO-OP STOCK	$20,000	C
CUDL STOCK	$500,000	C
FEDERAL AGENCY SECURITIES	$52,281,546	F
US TREASURIES	$377,736,005	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$435,806,551	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBER SHARES	Desc
Amt	$1,312,572,717	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,312,572,717	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$53,335,034	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$53,335,034	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$53,335,034	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$51,215,362	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$51,215,362	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$51,215,362	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 1B:	SIERRA CENTRAL CREDIT UNION (THE CREDIT UNION) HOLDS ESCROW ACCOUNTS FOR LOANS THAT ARE NOT OWNED BY THE CREDIT UNION, BUT ARE SERVICED BY THE CREDIT UNION.
PART IV, LINE 2B:	SIERRA CENTRAL CREDIT UNION HOLD FUNDS IN ESCROW TO PAY TAXES AND INSURANCE ON BEHALF OF ITS MORTGAGE LOAN MEMBERS.
PART X, LINE 2:	SIERRA CENTRAL CREDIT UNION (THE CREDIT UNION) IS A STATE-CHARTERED CREDIT UNION AS DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(14) AND, AS SUCH, IS EXEMPT FROM FEDERAL TAXATION OF INCOME DERIVED FROM THE PERFORMANCE OF ACTIVITIES THAT ARE IN FURTHERANCE OF ITS EXEMPT PURPOSES. HOWEVER, IRC SECTION 511 IMPOSES A TAX ON THE UNRELATED BUSINESS INCOME (AS DEFINED IN SECTION 512) DERIVED BY STATE-CHARTERED CREDIT UNIONS. MANY STATES HAVE SIMILAR LAWS. FASB ASC TOPIC 740, 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-THANNOT 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, AND ACCORDINGLY, SIERRA CENTRAL CREDIT UNION HAS NOT RECORDED A LIABILITY FOR THE PAYMENT OF INTEREST OR PENALTIES. STATE TAXES, HOWEVER, ARE PAID ON INCOME EARNED BY THE CREDIT UNION IN CALIFORNIA. THE CREDIT UNION IS SUBJECT TO AND PAYS ALL STATE AND CITY TAXES ON GOODS AND SERVICES PURCHASED BY THE CREDIT UNION.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS TO STUDENTS ATTENDING COLLEGE	GrantTypeTxt
Recipient	20	RecipientCnt
Cash Grant	$20,000	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	FUNDS FOR COLLEGE SCHOLARSHIPS ARE SENT DIRECTLY TO THE RECIPIENTS AND SIERRA CENTRAL CREDIT UNION DOES NOT MONITOR THE USE OF THE FUNDS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 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
RON SWEENEY
CEO	$562,116	$0	$93,744	$0	$2,322	$0	$15,250	$0	$21,826	$0	$695,258	$0	$0	$0
STEVE HENDERSON
CIO, SVP ISIT & FACILITIES	$287,964	$0	$0	$0	$32,264	$0	$15,250	$0	$19,435	$0	$354,913	$0	$0	$0
STEPHANIE DICKINSON
CFO	$273,426	$0	$0	$0	$29,557	$0	$14,275	$0	$24,602	$0	$341,860	$0	$0	$0
DAVID KELSAY
CLO, SVP LENDING	$261,533	$0	$0	$0	$35,669	$0	$15,234	$0	$21,435	$0	$333,871	$0	$0	$0
BARBARA MENEFEE
SVP ADMINISTRATION	$257,454	$0	$0	$0	$31,015	$0	$14,829	$0	$19,435	$0	$322,733	$0	$0	$0
MICHAEL CARTOSCELLI
CRO, SVP RETAIL BANKING	$241,215	$0	$0	$0	$30,899	$0	$10,802	$0	$25,202	$0	$308,118	$0	$0	$0
JOHN CASSIDY
FORMER CEO	$100,188	$0	$73,877	$0	$0	$0	$5,236	$0	$37,460	$0	$216,761	$0	$0	$0
KATHLEEN STEINER
VP ISIT	$181,326	$0	$0	$0	$7,783	$0	$9,664	$0	$7,967	$0	$206,740	$0	$0	$0
DAVID BUMPUS
BUSINESS DEVELOPMENT MANAGER	$170,170	$0	$0	$0	$4,278	$0	$8,993	$0	$17,018	$0	$200,459	$0	$0	$0
WALTER MEYER
VP COMMERCIAL LENDING	$170,241	$0	$0	$0	$6,512	$0	$8,028	$0	$7,967	$0	$192,748	$0	$0	$0
TODD MCGREGOR
VP DIGITAL CHANNELS	$174,844	$0	$0	$0	$6,978	$0	$9,099	$0	$633	$0	$191,554	$0	$0	$0
SARA HODGE
VP CONTROLLER	$157,447	$0	$0	$0	$6,463	$0	$8,561	$0	$14,557	$0	$187,028	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 1A	FormAndLineReferenceDesc
Explanation	SOCIAL CLUB DUES - GOLF CLUB DUES WERE PROVIDED TO RON SWEENEY, STEVE HENDERSON, STEPHANIE DICKINSON, DAVID KELSAY, BARBARA MENEFEE, AND MICHAEL CARTOSCELLI. THIS BENEFIT AMOUNT IS INCLUDED IN REPORTABLE COMPENSATION ON PART VII AND SCHEDULE J.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan From OrganizationLoanFromOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
JOHN CASSIDY
OFFICER	COLLATERAL ASSIGNED SPLIT DOLLAR LIFE INSURANCE POLICY	Yes (X)	$6,275,594	$7,103,152	0	Yes (1)	Yes (1)
RON SWEENEY
OFFICER	COLLATERAL ASSIGNED SPLIT DOLLAR LIFE INSURANCE POLICY	Yes (X)	$5,316,725	$6,017,839	0	Yes (1)	Yes (1)

Field	Value	IRS element (for citing)
Total Balance Due	$13,120,991	TotalBalanceDueAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE L, PART II - LOANS TO INTERESTED PERSONS	FormAndLineReferenceDesc
Explanation	SPLIT-DOLLAR PLAN: THE CREDIT UNION ENTERED INTO AGREEMENTS WITH SENIOR EXECUTIVES, JOHN CASSIDY AND RON SWEENEY, WHEREBY THE CREDIT UNION MADE A FULLY SECURED LOAN TO THE EXECUTIVES TO MAKE THE PAYMENTS FOR PREMIUMS ON LIFE INSURANCE POLICIES. THE LOAN IS SECURED BY A PORTION OF THE POLICIES BENEFITS. THE EXECUTIVES ARE THE OWNERS AND BENEFICIARIES OF THE POLICIES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	SIERRA CENTRAL CREDIT UNION HAS MEMBERS AS SPECIFIED IN ITS BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7A	SIERRA CENTRAL CREDIT UNION MEMBERS HAVE THE POWER TO ELECT MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF FORM 990 WILL BE PROVIDED ELECTRONICALLY TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS CONTRACT WITH AN EXTERNAL CONSULTING COMPANY TO PROVIDE COMPARABLE COMPENSATION DATA FOR LIKE POSITIONS. IN A CLOSED SESSION FORMAT, THE BOARD MEMBERS REVIEWED AND APPROVED ON THE THE COMPENSATION PACKAGE. THIS APPROVAL, IN CONJUNCTION WITH THE EMPLOYEE CONTRACTS, WERE PRESENTED TO AND ACCEPTED BY THE CHIEF EXECUTIVE OFFICER. THE DECISION WAS CONTEMPORANEOUSLY DOCUMENTED IN THE BOARD MINUTES. THE LAST TIME THIS PROCESS OCCURRED WAS IN 2021.
FORM 990, PART VI, SECTION C, LINE 19	SIERRA CENTRAL CREDIT UNION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN THE SAME TIME AND MANNER AS OTHER DISCLOSURES REQUIRED UNDER INTERNAL REVENUE CODE SECTION 6104.
FORM 990, PART XII, LINE 2C:	THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
FORM 990, PART I, LINES 14 & 17:	IN 2022, SIERRA CENTRAL CREDIT UNION DETERMINED THAT IT WAS MORE APPROPRIATE TO INCLUDE IN THE PRIOR YEAR COLUMN FOR LINE 17 (OTHER EXPENSES) CERTAIN ITEMS INCLUDED IN PRIOR YEAR FORMS 990, PART IX, IN LINE 4 (BENEFITS PAID TO OR FOR MEMBERS). CONFORMING ADJUSTMENTS HAVE BEEN MADE TO THE CURRENT YEAR AMOUNTS LISTED IN THE CURRENT YEAR COLUMN OF PART I AND PART IX.