POINT WEST CREDIT UNION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: POINT WEST CREDIT UNION (EIN 93-0232289)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-14
IRS object ID: 202233189349315973
Schema version: 2021v4.2
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 B
Schedule C
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-14T16:16:07-06:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOSS ADAMS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	805 SW BROADWAY STE 1200	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97205	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	930232289	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	POIN	BusinessNameControlTxt
Phone	5035465000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5257 NE MLK JR BLVD SUITE 301	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SARAH FERGASON	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	5035465000	PhoneNum
Signature	2022-11-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SARAH	PersonFirstNm
Person Last	FERGASON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WENDY CAMPOS	PreparerPersonNm
PTIN	P00448102	PTIN
Phone	5032421447	PhoneNum
Preparation	2022-11-10	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SARAH FERGASON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5257 NE MLK JR BLVD SUITE 301	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,029,583	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.POINTWESTCU.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1933	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	TO PERFORM CREDIT UNION ACTIVITIES TO BENEFIT THE MEMBERS OF THE CREDIT UNION AND MAINTAIN THE FINANCIAL INTEGRITY OF THE CREDIT UNION.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	25	TotalEmployeeCnt
Total Volunteers	11	TotalVolunteersCnt
Total Gross UBI	$5,576	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$426,265	CYContributionsGrantsAmt
PY Program Service Revenue	$4,887,274	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,462,130	CYProgramServiceRevenueAmt
PY Investment Income	$158,378	PYInvestmentIncomeAmt
CY Investment Income	$141,188	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,045,652	PYTotalRevenueAmt
CY Total Revenue	$5,029,583	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,764,312	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,894,484	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,561,481	PYOtherExpensesAmt
CY Other Expenses	$2,707,450	CYOtherExpensesAmt
PY Total Expenses	$4,329,793	PYTotalExpensesAmt
CY Total Expenses	$4,601,934	CYTotalExpensesAmt
PY Revenues Less Expenses	$715,859	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$427,649	CYRevenuesLessExpensesAmt
Total Assets BOY	$105,048,611	TotalAssetsBOYAmt
Total Assets EOY	$111,617,221	TotalAssetsEOYAmt
Total Liabilities BOY	$96,069,021	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$102,211,878	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,979,590	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,405,343	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROMOTE THRIFT AMONG MEMBERS BY AFFORDING THEM THE OPPORTUNITY FOR ACCUMULATING THEIR SAVINGS, TO CREATE FOR THEM A SOURCE OF CREDIT AT A FAIR AND REASONABLE RATE OF INTEREST AND TO PROVIDE THE OPPORTUNITY FOR THE MEMBERS TO USE AND CONTROL THEIR MONEY IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	NORMAL CREDIT UNION OPERATIONS, INCLUDING LENDING, DEPOSIT PRODUCTS AND FEE SERVICES FOR THE CREDIT UNION'S MEMBERS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	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	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	2065	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	25	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	Yes (1)	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	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMY NELSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5035465000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5257 NE MLK JR BLVD SUITE 301	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PETER HAND
CHAIR, BOARD MEMBER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARK OLIVER
VICE CHAIR, BOARD MEMBER	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROBERTO FLORES
SECRETARY, BOARD MEMBER	1.00	Yes (X)	Yes (X)	$0	$0	$0
KRISTY MAYER-MEJIA
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
OSCAR PORRAS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ROBIN TOMPKINS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
LORI VAN DYKE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
AMY NELSON
CHIEF EXECUTIVE OFFICER, TREASURER	40.00		Yes (X)	$179,252	$0	$13,316
STEVE PAGENSTECHER
CHIEF OPERATING OFFICER	40.00		Yes (X)	$139,822	$0	$9,483
SARAH FERGASON
CHIEF FINANCIAL OFFICER	40.00		Yes (X)	$126,173	$0	$9,799

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$445,247	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$32,598	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

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

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 4535	AddressLine1Txt
City	CAROL STREAM	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	601974535	ZIPCd

Field	Value	IRS element (for citing)
Services	CARD PAYMENT SERVICES	ServicesDesc
Compensation	$192,333	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$426,265	GovernmentGrantsAmt
Total Contributions	$426,265	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
INTEREST ON LOANS	522100	$2,709,965	$2,709,965
SERVICE CHARGES & FEES	522100	$999,073	$996,347	$2,726
OTHER NONINTEREST INC	522100	$753,092	$750,242	$2,850

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,462,130	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$110,280	TotalRevenueColumnAmt
Exclusion	$110,280	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$30,908	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	$30,908	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,908	TotalRevenueColumnAmt
Exclusion	$30,908	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,029,583	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,456,554	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$5,576	UnrelatedBusinessRevenueAmt
Exclusion	$141,188	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$477,845	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,135,988	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,135	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$153,741	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$119,775	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,962	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$61,936	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$444,598	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$135,316	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$198,741	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$48,159	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$226,278	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$39,739	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$302,026	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$122,722	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$47,853	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
MEMBER PRODUCT	$818,853
LOAN SERVICING	$164,143
DUES	$35,847

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$54,277	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,601,934	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$38,370,253	BOYAmt
EOY	$43,720,798	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,786,000	BOYAmt
EOY	$7,948,000	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$616,481	BOYAmt
EOY	$616,481	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$57,209,262	BOYAmt
EOY	$54,456,719	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,770,288	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,389,239	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,555,652	BOYAmt
EOY	$2,381,049	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$423,416	BOYAmt
EOY	$346,558	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$668,801	BOYAmt
EOY	$682,901	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,418,746	BOYAmt
EOY	$1,464,715	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$105,048,611	BOYAmt
EOY	$111,617,221	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$917,457	BOYAmt
EOY	$591,389	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,400,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$600,000	BOYAmt
EOY	$1,400,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$94,551,564	BOYAmt
EOY	$98,820,489	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$96,069,021	BOYAmt
EOY	$102,211,878	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	$8,979,590	BOYAmt
EOY	$9,405,343	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,979,590	BOYAmt
EOY	$9,405,343	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$105,048,611	BOYAmt
EOY	$111,617,221	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$427,649	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$1,896	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$2,000	PoliticalExpendituresAmt
Volunteer Hours	0	VolunteerHoursCnt
Expended527 Activities	$0	Expended527ActivitiesAmt
Internal Funds Contributed	$2,000	InternalFundsContributedAmt
Total Exempt Function Expend	$2,000	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CREDIT UNION LEGISLATIVE ACTION FUND	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13221 SW 68TH PKWY SUITE 400	AddressLine1Txt
City	TIGARD	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97223	ZIPCd

Field	Value	IRS element (for citing)
EIN	800043051	EIN
Paid Internal Funds	$2,000	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	THE CREDIT UNION'S ONLY POLITICAL ACTIVITY IS CONTRIBUTIONS TO THE CREDIT UNION LEGISLATIVE ACTION FUND.	ExplanationTxt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,223,060	OtherCostOrOtherBasisAmt
Depreciation	$224,031	DepreciationAmt
Book Value	$1,999,029	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$580,613	OtherCostOrOtherBasisAmt
Depreciation	$278,020	DepreciationAmt
Book Value	$302,593	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$848,148	OtherCostOrOtherBasisAmt
Depreciation	$819,661	DepreciationAmt
Book Value	$28,487	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,118,467	OtherCostOrOtherBasisAmt
Depreciation	$2,067,527	DepreciationAmt
Book Value	$50,940	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,381,049	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBERS' SHARE AND SAVINGS ACCOUNTS	Desc
Amt	$98,820,489	Amt

Field	Value	IRS element (for citing)
Total Liability	$98,820,489	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,863,695	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$4,863,695	RevenueSubtotalAmt
Other Revenues Not Included	$165,888	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$165,888	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,029,583	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,436,046	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,436,046	ExpensesSubtotalAmt
Other Expenses Not Included	$165,888	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$165,888	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,601,934	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	FIN 48 (ASC 740) UNCERTAIN TAX POSITIONS FOOTNOTE - THE CREDIT UNION HAD NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2021 AND 2020. INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ARE RECOGNIZED BY THE CREDIT UNION AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED DECEMBER 31, 2021 AND 2020, THE CREDIT UNION PAID NO INTEREST AND PENALTIES.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	ASC 606 CONTRA-REVENUE 165,888.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	ASC 606 CONTRA-REVENUE 165,888.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
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

Field	Value	IRS element (for citing)
Person	AMY NELSON	PersonNm
Title	CHIEF EXECUTIVE OFFICER, TREASURER	TitleTxt
Base Compensation Filing Org	$173,252	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$6,000	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$3,585	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$9,731	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$192,568	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	AMY NELSON	PersonNm
Relationship With Org	CEO	RelationshipWithOrgTxt
Loan Purpose	TO FUND A SPLIT-DOLLAR LIFE INSURANCE POLICY	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$616,481	OriginalPrincipalAmt
Balance Due	$616,481	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$616,481	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE CREDIT UNION HAS ONE CLASS OF MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE CREDIT UNION MEMBERSHIP ELECTS THE BOARD OF DIRECTORS FROM AMONG THE CREDIT UNION MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7B	THE DECISION TO MERGE WITH ANOTHER ENTITY IS RESERVED FOR THE CREDIT UNION'S MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE CEO AND CFO PERFORM A COMPREHENSIVE REVIEW OF THE FORM 990 BEFORE FILING, INCLUDING ANALYSIS OF INCOME AND EXPENSE SOURCE AND USE.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST DISCLOSURE IS DISSEMINATED ANNUALLY AT A MINIMUM BY THE EXECUTIVE ASSISTANT; AND AUDITED BY EXTERNAL EXAMINERS.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS RESEARCHES COMPARABLE JOB DUTIES AND SIMILARLY SITUATED FINANCIAL INSTITUTIONS. COMPENSATION DATA IS COLLECTED FROM INDUSTRY SURVEYS, USUALLY PERFORMED BY CUNA OR MILLIMAN. THE CEO'S PERFORMANCE IS EVALUATED AND CONSIDERED WITH THE COMPENSATION RESEARCH. THE EXECUTIVE COMMITTEE DECIDES ON CHANGES TO THE CEO'S COMPENSATION IN THE EXECUTIVE SESSION. PRIOR TO 12/31/2021, THE LAST TIME THE EXECUTIVE COMMITTEE MET TO DECIDE CEO COMPENSATION WAS JUNE 2021.
FORM 990, PART VI, SECTION C, LINE 19	THE CREDIT UNION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, FINANCIAL STATEMENTS ARE POSTED IN THE LOBBY OF EACH BRANCH.