2022-10-03T12:49:13-05:00 2021-12-31 910189318 MOSS ADAMS LLP 6565 AMERICAS PARKWAY NE STE 600 ALBUQUERQUE NM 87110 990 2021-01-01 840470451 ENT CREDIT UNION ENTC 7195741100 11550 ENT PARKWAY COLORADO SPRINGS CO 80921 CHAD GRAVES PRESIDENT/CEO 7195741100 2022-09-29 1 CHAD GRAVES 999009999 PAMELA ALEXANDERSON P01218925 5058787200 2022-09-29 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z CHAD GRAVES 11550 ENT PARKWAY COLORADO SPRINGS CO 80921 600442121 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 1667 2 1186186 0 0 0 262854803 299126883 6663401 6644107 16072268 20854930 285590472 326625920 1967442 1880066 0 0 112721570 141112108 0 0 0 139244661 130880625 253933673 273872799 31656799 52753121 7489436406 8749547485 6658854067 7873866091 830582339 875681394 THE MISSION OF ENT CREDIT UNION IS TO IMPROVE MEMBERS' QUALITY OF LIFE THROUGH EDUCATION, UNBIASED FINANCIAL ADVICE, AND ACCESS TO THE HIGHEST QUALITY FINANCIAL PRODUCTS AND SERVICES. 0 0 ENT CREDIT UNION SERVES ADAMS, ARAPAHOE, BOULDER, BROOMFIELD, DENVER, DOUGLAS, ELBERT, EL PASO, FREMONT, JEFFERSON, LARIMAR, PUEBLO, TELLER AND WELD COUNTIES. THE CREDIT UNION IMPROVES OUR MEMBERS' 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 449,298 MEMBERS. THERE WERE 97,483 LOANS GRANTED TOTALING $4,095,007,060. ENT CREDIT UNION CURRENTLY OFFERS 45 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 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 253676 0 1 1667 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 X 55881 0 0 NICHOLSON PAM VICE CHAIRMAN 1.00 X 55774 0 0 VADALA CHRIS SECRETARY 1.00 X 52341 0 0 CHANDLER DEBBIE TREASURER 1.00 X 50763 0 0 MARTINEZ RON DIRECTOR 1.00 X 56647 0 0 GLOVER WALTER DIRECTOR 1.00 X 47613 0 0 KALLETTA RICHARD DIRECTOR 1.00 X 47462 0 0 DRUMMER TIM DIRECTOR 1.00 X 46713 0 0 HENZE KAY DIRECTOR 1.00 X 4400 0 0 VAUGHAN MEREDITH DIRECTOR (THROUGH 5/21) 1.00 X 27500 0 0 GRAVES CHAD M PRESIDENT / CEO 40.00 X 1660618 0 56354 COON MARY J CHIEF FINANCIAL OFFICER 40.00 X 732877 0 48685 SCHOLES RICHARD A CHIEF EXPERIENCE OFFICER 40.00 X 895125 0 35638 VOGENEY WILLIAM D CHIEF REVENUE OFFICER 40.00 X 720077 0 50803 MARSHALL CHRISTOPHER J CHIEF TECHNOLOGY OFFICER 40.00 X 745163 0 52510 BELL MOLLIE B CHIEF DEVELOPMENT OFFICER 40.00 X 728293 0 35656 SUSSMAN JENNIFER S CHIEF MARKETING OFFICER 40.00 X 526710 0 54393 KELLNER ROBERT C CHIEF RISK OFFICER 40.00 X 642367 0 50068 FLANAGAN SHARIE K SVP HUMAN RESOURCES 40.00 X 632326 0 48861 PAUKOVICH JON A CHIEF LENDING OFFICER 40.00 X 531885 0 35602 GENDRON MATTHEW J CHIEF ENGAGEMENT OFFICER 40.00 X 978790 0 52800 DOMBROWSKI STEPHANIE S MGR-PRODUCING MLO 40.00 X 1536959 0 33238 GRADISAR SUZANNE MORT LOAN OFFICER-EXT 40.00 X 719265 0 31317 ALLMAN GINA L MORT LOAN OFFICER-EXT 40.00 X 916721 0 32818 STANGE SHIRLEY D MORT LOAN OFFICER-EXT 40.00 X 1033037 0 33238 BECHTEL THOMAS MORT LOAN OFFICER-EXT 40.00 X 568332 0 27272 14013639 0 679253 306 0 1 0 SYNERGY APPRAISAL SERVICES 6551 S REVERE PKWY SUITE 270 CENTENNIAL CO 80111 APPRAISALS FOR HOME EQUITY AND MORTGAGE 2255372 KEYS & LAURER ARCHITECTS 11681 VOYAGER PKWY SUITE 200 COLORADO SPRINGS CO 80921 ARCHITECTURAL PLANNING AND DESIGN 1583941 ALM FIRST FINANCIAL ADVISORS 3800 MAPLE AVE SUITE 600 DALLAS TX 75219 FINANCIAL ADVISORY & CONSULTING 979175 RIGHTPOINT CONSULTING LLC 29 N WACKER DRIVE 4TH FLOOR CHICAGO IL 60606 CONSULTING 333181 ORRIANT LLC 9980 S 300 WEST SUITE 100 SANDY UT 84070 CONSULTING & WELLNESS SERVICES 179300 8 INTEREST ON LOANS 522100 229009181 229009181 FEES/CHARGE/OTHER 522100 70117702 70117702 299126883 6332999 6332999 524926 524926 58784 0 58784 58784 58784 274127309 273679597 136604 447712 -136604 311108 311108 GAIN ON SALE OF LOANS 522100 17073994 17073994 NON-OPERATING INCOME 900099 2011040 2011040 NON-MEMBER ATM 900099 692781 692781 493405 493405 20271220 326625920 325439734 1186186 0 1880066 9760695 94730676 10812059 17688641 8120037 302404 372561 95073 8649884 13977962 15384895 12147249 10892292 548823 27126459 11539549 682576 DEBIT CARD SERVICES 10780254 LOAN SERVICING EXPENSE 10177205 PROVISION FOR LOAN LOSS 3139251 TRAINING 721830 4342358 273872799 35329046 41478489 411472427 494701707 5811536 7808272 5871958263 6665886900 7336319 11100280 358443683 45390396 228788139 313053287 512626261 854913597 10976500 4790300 9000000 8666667 396137915 347147986 7489436406 8749547485 178261524 134082118 33861089 39861256 77289968 148525585 6369441486 7551397132 6658854067 7873866091 X 0 0 0 0 830582339 875681394 830582339 875681394 7489436406 8749547485 X 52753121 -8721666 1067600 X 0 1 X 1 0 1 34841295 57768101 52486524 40122872 1 X 51086438 51086438 233927500 21825044 212102456 10119319 4529892 5589427 63310426 19035460 44274966 313053287 SHARE DRAFT 1807322357 SHARES 2188288925 MONEY MARKET 2583119005 IRA 68424224 CD 904242621 7551397132 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: AN ESCROW ACCOUNT IS 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 FROM MOST FEDERAL AND STATE INCOME TAXES; HOWEVER, THE CREDIT UNION'S WHOLLY OWNED CUSO IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) CLARIFIES ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE INTERPRETATION PROVIDES CRITERIA FOR ASSESSMENT OF INDIVIDUAL TAX POSITIONS AND A PROCESS FOR RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. TAX POSITIONS ARE EVALUATED ON WHETHER THEY MEET THE "MORE LIKELY THAN NOT" STANDARD FOR SUSTAINABILITY UPON EXAMINATION BY TAX AUTHORITIES. THE CREDIT UNION IS A STATE-CHARTERED CREDIT UNION AS DEFINED IN THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(14). AS SUCH, THE CREDIT UNION IS EXEMPT FROM FEDERAL TAXATION OF INCOME DERIVED FROM THE PERFORMANCE OF ACTIVITIES DIRECTLY RELATED TO ITS EXEMPT PURPOSES. HOWEVER, IRC SECTION 511 IMPOSES A TAX ON THE UNRELATED BUSINESS INCOME (UBI) DERIVED BY STATE-CHARTERED CREDIT UNIONS. UBI MAY ALSO BE SUBJECT TO TAX IN CERTAIN STATES. MANAGEMENT HAS ASSESSED THE CREDIT UNION'S ACTIVITIES AND ANY POTENTIAL FEDERAL OR STATE INCOME TAX LIABILITY AND DETERMINED THAT THE CREDIT UNION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. ADDITIONALLY, NO INTEREST AND PENALTIES HAVE BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS. 1 A PRECIOUS CHILD 7051 W 118TH AVENUE BROOMFIELD CO 80020 263349334 501(C)(3) 13500 0 DONATION PPCF FOR THE ESSENTIALS AND BASICS 4 BABIES PROGRAM, ANNUAL GALA, AND THE 2021 HEROES VIRTUAL LUNCHEON AMERICAN RED CROSS SOUTHEASTERN CHAPTER 1040 S 8TH STREET COLORADO SPRINGS CO 80905 530196605 501(C)(3) 15000 0 STATEWIDE HOMETOWN HEROES ARAPAHOE COMMUNITY COLLEGE 5900 S SANTA FE DR OR PO BOX 9002 LITTLETON CO 801609002 237093127 501(C)(3) 25000 0 SPECIAL EVENTS SPONSORSHIP CARE AND SHARE INC 2605 PREAMBLE POINT COLORADO SPRINGS CO 80915 840731930 501(C)(3) 15000 0 HOPE SPONSORSHIP COLORADO SPRINGS/PUEBLO CATHOLIC CHARITIES OF CENTRAL COLORADO 228 NORTH CASCADE AVENUE COLORADO SPRINGS CO 80903 840586169 501(C)(3) 7500 0 GENERAL PURPOSE GRANT CHILDREN'S HOSPITAL COLORADO FOUNDATION 111 S TEJON STREET COLORADO SPRINGS CO 80903 840813462 501(C)(3) 253500 0 PARTNERSHIP AGREEMENT, CHIP IN FOR CHILDREN COLORADO SPRINGS UTILITIES PROJECT COPE 121 S TEJON STREET 4TH FLOOR COLORADO SPRINGS CO 80903 208643063 501(C)(3) 10000 0 DONATION PPCF FOOD BANK OF LARIMER COUNTY 5706 WRIGHT DRIVE LOVELAND CO 80538 742336171 501(C)(3) 6000 0 YES GRANT 2021 AND DONOR FUND FORT COLLINS HABITAT FOR HUMANITY 4001 S TAFT HILL ROAD FORT COLLINS CO 80526 841217901 501(C)(3) 110000 0 THE HOUSE THAT ENT BUILT, DONATION PPCF, AND BUILDING A STRONG FOUNDATION SPONSORSHIP FOSTERING HOPE FOUNDATION 111 S TEJON ST SUITE 112 COLORADO SPRINGS CO 80903 261991807 501(C)(3) 6500 0 A NEW DAY, 2021 YES GRANT AWARD, DONOR FUND, AND COMMUNITY LUNCHEON A NEW DAY GOODWILL OF COLORADO 1460 GARDEN OF THE GODS ROAD COLORADO SPRINGS CO 80907 840513404 501(C)(3) 20000 0 ENCHANTED EVENING AND ANNUAL DINNER HABITAT FOR HUMANITY METRO DENVER 3245 ELIOT STREET DENVER CO 80211 742050021 501(C)(3) 100000 0 ARIA HOMES SPONSORSHIP HOME BUILDERS FOUNDATION (HBA) 88 INVERNESS CIRCLE ENGLEWOOD CO 80112 841263718 501(C)(3) 10000 0 YES GRANT 2021 HOPE KIDS INC PO BOX 7073 DENVER CO 80207 861042378 501(C)(3) 10000 0 YES GRANT 2021 KICKSTART INTERNATIONAL INC 1849 GEARY BLVD 15908 SAN FRANCISCO CA 94115 061613235 501(C)(3) 25000 0 GENERAL PURPOSE GRANT LEADERSHIP PIKES PEAK 6035 ERIN PARK DRIVE SUITE 101 COLORADO SPRINGS CO 80918 840719440 501(C)(3) 5850 0 INVESTMENT PACKAGE, TUITION FOR AARONGOETTEL LEADERSHIP NOW MI CASA RESOURCE CENTER 345 S GROVE STREET DENVER CO 80219 840867773 501(C)(3) 6500 0 YES GRANT 2021 MOUNTAIN WEST CREDIT UNION ASSOCIATION 2020 N CENTRAL AVE STE 530 PHOENIX AZ 85004 742232424 501(C)(3) 20000 0 VOLUNTARY CONTRIBUTION NEWBORN HOPE INC PO BOX 2515 COLORADO SPRINGS CO 80901 841093905 501(C)(3) 7500 0 YES GRANT 2021, NOVEMBER GALA PEAK EDUCATION 1645 S MURRAY BLVD COLORADO SPRINGS CO 80916 841467174 501(C)(3) 7500 0 YES GRANT 2021 PIKES PEAK COMMUNITY COLLEGE FOUNDATION 5675 S ACADEMY BLVD C68 COLORADO SPRINGS CO 80906 742182257 501(C)(3) 78250 0 FY 22 SCHOLARSHIP, SPONSORSHIP OF PRESIDENT'S DINNER, JROTC SCHOLARSHIPS FOR KATRINA EICKHOFF, BERNADETTE FELTER AND AYSHIYON WOODS, BRIAN SMITH MILITARY AIR FORCE PIKES PEAK UNITED WAY CAMPAIGN DONATION 518 NORTH NEVADA AVENUE COLORADO SPRINGS CO 80903 840511799 501(C)(3) 323575 0 GENERAL PURPOSE GRANT PROJECT ANGEL HEART 4950 WASHINGTON STREET DENVER CO 80216 841199481 501(C)(3) 6000 0 DONATION PPCF TO SUPPORT EL PASO/DENVER PUEBLO COMMUNITY COLLEGE FOUNDATION 900 W ORMAN AVENUE PUEBLO CO 81004 840834567 501(C)(3) 26500 0 SCHOLARSHIP AWARDS 4 FULL TIME, 2 PART TIME, ANNUAL AWARDS. RTE MATCHING FUNDS, 2021 FORE! GOLF TOURNAMENT PUEBLO POLICE DEPARTMENT 200 SOUTH MAIN STREET PUEBLO CO 81003 846000615 501(C)(3) 7500 0 AWARDS BANQUET REGENTS OF THE UNIVERSITY OF COLORADO 1800 N GRANT ST SUITE 200 DENVER CO 80203 846000555 501(C)(3) 151281 0 GENERAL PURPOSE GRANT SPRINGS RESCUE MISSION 5 W LAS VEGAS STREET COLORADO SPRINGS CO 80903 841340824 501(C)(3) 75450 0 CAPITAL CAMPAIGN FINAL PAYMENT BUILDING COMMUNITY OF HOPE, DONOR FUND THE NATIONAL CREDIT UNION FOUNDATION 5710 MINERAL POINT ROAD MADISON WI 537054454 391383650 501(C)(3) 25000 0 GOLD LEVEL THRIVING FAMILIES 1330 FOX STREET DENVER CO 80204 841993572 501(C)(3) 7500 0 YES GRANT 2021 UNITED WAY OF LARIMER COUNTY INC 525 W OAK STREET 101 FORT COLLINS CO 80521 846031503 501(C)(3) 10000 0 CORNERSTONE PARTNER WORLDWIDE FOUNDATION FOR CREDIT UNIONS PO BOX 2982 MADISON WI 53701 396093210 501(C)(3) 10000 0 PRIORITY FUND 31 PART I, LINE 2: ENT TRACKS ALL GRANTS VIA AN EXCEL SPREADSHEET MANAGED BY OUR ADMINISTRATIVE DEPARTMENT. THIS IS UPDATED BIMONTHLY. 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 HERE IN THE COMMUNITIES WE SERVE. X X 1 1 X X X X 0 1 0 GRAVES CHAD M PRESIDENT / CEO 770000 0 392641 0 497977 0 45600 0 10754 0 1716972 0 0 0 DOMBROWSKI STEPHANIE S MGR-PRODUCING MLO 48252 0 1482232 0 6475 0 26100 0 7138 0 1570197 0 0 0 STANGE SHIRLEY D MORT LOAN OFFICER-EXT 50565 0 976249 0 6223 0 26100 0 7138 0 1066275 0 0 0 GENDRON MATTHEW J CHIEF ENGAGEMENT OFFICER 438576 0 149705 0 390509 0 45600 0 7200 0 1031590 0 0 0 ALLMAN GINA L MORT LOAN OFFICER-EXT 37321 0 874797 0 4603 0 26100 0 6718 0 949539 0 0 0 SCHOLES RICHARD A CHIEF EXPERIENCE OFFICER 438576 0 149705 0 306844 0 26100 0 9538 0 930763 0 0 0 MARSHALL CHRISTOPHER J CHIEF TECHNOLOGY OFFICER 352573 0 122373 0 270217 0 45600 0 6910 0 797673 0 0 0 COON MARY J CHIEF FINANCIAL OFFICER 410069 0 140166 0 182642 0 45600 0 3085 0 781562 0 0 0 VOGENEY WILLIAM D CHIEF REVENUE OFFICER 415166 0 141822 0 163089 0 45600 0 5203 0 770880 0 0 0 BELL MOLLIE B CHIEF DEVELOPMENT OFFICER 427855 0 147761 0 152677 0 26100 0 9556 0 763949 0 0 0 GRADISAR SUZANNE MORT LOAN OFFICER-EXT 68347 0 644272 0 6646 0 26100 0 5217 0 750582 0 0 0 KELLNER ROBERT C CHIEF RISK OFFICER 411408 0 136698 0 94261 0 39314 0 10754 0 692435 0 0 0 FLANAGAN SHARIE K SVP HUMAN RESOURCES 316150 0 109410 0 206766 0 45600 0 3261 0 681187 0 0 0 BECHTEL THOMAS MORT LOAN OFFICER-EXT 39937 0 522230 0 6165 0 25595 0 1677 0 595604 0 0 0 SUSSMAN JENNIFER S CHIEF MARKETING OFFICER 326739 0 113075 0 86896 0 45255 0 9138 0 581103 0 0 0 PAUKOVICH JON A CHIEF LENDING OFFICER 317248 0 106912 0 107725 0 26588 0 9014 0 567487 0 0 0 PART I, 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-MISC. PART I, LINE 4B THE CREDIT UNION MAINTAINS THREE DEFERRED COMPENSATION PLANS COVERING CERTAIN MEMBERS OF MANAGEMENT. DURING 2021, 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 WITHIN ADAMS, ARAPAHOE, BOULDER, BROOMFIELD, DENVER, DOUGLAS, ELBERT, EL PASO, FREMONT, JEFFERSON, LARIMER, 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. FORM 990, PART VI, SECTION A, LINE 7A OUR 449,298 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 BEEN GIVEN AGAINST CONFLICT OF INTEREST. THIS WAS LAST COMPLETED IN 2021. 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 2021. 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 937,347. NET CHANGE IN POST RETIREMENT BENEFITS 130,253. ENTERPRISE FIRST FINANCIAL SERVICES LLC 11550 ENT PARKWAY COLORADO SPRINGS CO 80921 841514066 INSURANCE PRODUCTS CO 0 0 ENT CREDIT UNION