WHATCOM EDUCATIONAL CREDIT UNION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: WHATCOM EDUCATIONAL CREDIT UNION (EIN 91-0712539)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-15
IRS object ID: 201923199349312907
Schema version: 2018v3.1
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	2019-11-15T14:35:29-06:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	20 E THOMAS RD STE 2300	AddressLine1Txt
City	PHOENIX	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85012	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	910712539	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	WHAT	BusinessNameControlTxt
Phone	3606761168	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	21 BELLWETHER WAY NO 111	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98225	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NICK HODSON	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	3607567716	PhoneNum
Signature	2019-11-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARY C GREEN	PreparerPersonNm
PTIN	P00447183	PTIN
Phone	6022662248	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	67.137.57.251	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-13	IPDt
IP Tm	14:40:53	IPTm
IP Timezone	US	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	CEE7F2914D07A6BA8302BBD3675CB8F99C28C625	AtSubmissionCreationDeviceId
At Submission Filing Device Id	6090138281F26C81E44F33703B5A75F6ECDC86D4	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JENNIFER KUTCHER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	21 BELLWETHER WAY NO 111	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98225	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$81,127,331	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WECU.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	OUR MISSION IS TO MAKE A MEANINGFUL DIFFERENCE IN THE LIVES OF OUR MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	466	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$3,617	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$66,366,378	PYProgramServiceRevenueAmt
CY Program Service Revenue	$75,315,415	CYProgramServiceRevenueAmt
PY Investment Income	$2,726,260	PYInvestmentIncomeAmt
CY Investment Income	$3,701,602	CYInvestmentIncomeAmt
PY Other Revenue	$1,079,761	PYOtherRevenueAmt
CY Other Revenue	$1,985,971	CYOtherRevenueAmt
PY Total Revenue	$70,172,399	PYTotalRevenueAmt
CY Total Revenue	$81,002,988	CYTotalRevenueAmt
PY Grants And Similar Paid	$150,806	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$233,095	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$4,058,259	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$7,451,477	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$25,722,752	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$31,333,682	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$21,615,445	PYOtherExpensesAmt
CY Other Expenses	$28,012,656	CYOtherExpensesAmt
PY Total Expenses	$51,547,262	PYTotalExpensesAmt
CY Total Expenses	$67,030,910	CYTotalExpensesAmt
PY Revenues Less Expenses	$18,625,137	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$13,972,078	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,482,247,013	TotalAssetsBOYAmt
Total Assets EOY	$1,608,031,120	TotalAssetsEOYAmt
Total Liabilities BOY	$1,251,443,616	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,363,703,611	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$230,803,397	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$244,327,509	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	WHATCOM EDUCATIONAL CREDIT UNION (WECU) IS A NOT-FOR-PROFIT FINANCIAL COOPERATIVE WHERE MEMBERS ARE ENCOURAGED TO SAVE AND BORROW RESPONSIBLY AT FAIR AND COMPETITIVE RATES, IMPROVING THEIR FINANCIAL WELL-BEING AND STANDARD OF LIVING. THIS STATE-CHARTERED CREDIT UNION IS A MEMBER OF THE NATIONAL CREDIT UNION ADMINISTRATION SHARE INSURANCE FUND, AND IS REGULATED BY THE NATIONAL CREDIT UNION ASSOCIATION, AND THE STATE OF WASHINGTON DEPARTMENT OF FINANCIAL INSTITUTIONS - DIVISION OF CREDIT UNIONS. WECU'S MAIN PRODUCTS ARE CONSUMER LOANS, REAL ESTATE LOANS AND COMMERCIAL LOANS TO MEMBERS, WHICH ARE PRIMARILY FUNDED BY DEPOSITS FROM MEMBERS. FINANCIAL EDUCATION AND COMMUNITY SERVICE ARE ALSO AN INTEGRAL PART OF WECU'S OPERATIONS AND SPIRIT OF SERVICE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	CONSUMER LOANS (CREDIT CARDS, AUTO, PERSONAL AND OTHER TYPES):WECU OFFERS SEVERAL TYPES OF CREDIT CARDS TO MEMBERS. EACH CARD INCLUDES BENEFITS SUCH AS CASH BACK ON PURCHASES, NO ANNUAL FEE, LOW FIXED INTEREST RATE, TRAVEL ACCIDENT INSURANCE AND OPTIONAL PAYMENT PROTECTION. AT THE END OF 2018, WECU HAD 27,525 CREDIT CARDS OUTSTANDING WITH OVER $145 MILLION IN CREDIT LIMITS.ALONG WITH CREDIT CARD LOANS, WECU OFFERS AUTO, BOAT, RV, TIMELINE AND OTHER CONSUMER LOANS. WECU ALSO OFFERS A CREDIT BUILDER LOAN SOLUTION FOR AUTO LOANS TO ASSIST MEMBERS WITH ESTABLISHING AND/OR BUILDING CREDIT ACTIVITY. WE HAVE VERY COMPETITIVE RATES AND OFTEN FUND VERY SMALL LOANS THAT OTHER FINANCIAL INSTITUTIONS WOULD NOT. IN THIS CAPACITY, WECU FILLS A CRITICAL ROLE IN THE MICRO-LENDING ECONOMY. IN 2018, WE GRANTED 11,420 CONSUMER LOANS (EXCLUDING CREDIT CARDS) TO OUR MEMBERS, TOTALING OVER $346 MILLION. WECU ALSO PROVIDES ACCESS TO FINANCIAL COUNSELING FREE OF CHARGE TO MEMBERS. THIS SERVICE CAN PROVIDE DIRECTION AND SUPPORT TO ANY OF OUR MEMBERS WHO NEED HELP MANAGING THEIR DEBT AND GETTING THEIR PERSONAL FINANCES BACK ON TRACK.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	REAL ESTATE LOANS:WECU OFFERS RESIDENTIAL REAL ESTATE LOANS WITH VERY COMPETITIVE RATES AND LOW FEES. WECU ALSO OFFERS MEMBER EDUCATION SEMINARS RELATED TO BUYING A HOME. AT THE END OF 2018, WECU HAD 4,939 RESIDENTIAL MORTGAGE LOANS OUTSTANDING, TOTALING OVER $627 MILLION. WE WERE ALSO SERVICING AN ADDITIONAL 2,605 IN RESIDENTIAL MORTGAGES FOR OUR MEMBERS, TOTALING OVER $427 MILLION. THE AVERAGE BALANCE OF A RESIDENTIAL FIRST MORTGAGE LOANS BEING SERVICED BY WECU IS APPROXIMATELY $181,040. WECU ALSO PARTICIPATES IN THE HOME$TART PROGRAM THROUGH THE FEDERAL HOME LOAN BANK OF DES MOINES. THE PROGRAM HELPS FAMILIES EARNING UP TO 80% OF THE AREA'S MEDIAN INCOME PURCHASE A HOME BY PROVIDING GRANTS WHICH MAY BE USED FOR DOWN PAYMENTS, CLOSING COSTS, OR REHABILITATION OF AN OWNER-OCCUPIED HOUSING UNIT.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	BUSINESS LOANS: WECU OFFERS SEVERAL TYPES OF BUSINESS LOANS - COMMERCIAL REAL ESTATE, LINES OF CREDIT, COMMERCIAL TERM LOANS, LAND/LOT LOANS AND OTHERS. WECU ALSO FACILITATES BUSINESS LOANS THROUGH THE SBA 504 LOAN PROGRAM. AT THE END OF 2018, WECU'S MEMBER BUSINESS LOAN PORTFOLIO CONSISTED OF 708 LOANS FOR A TOTAL OF $269 MILLION. WECU HAS SEEN A STEADY GROWTH IN OUR MEMBER BUSINESS LOAN PORTFOLIO SINCE ITS INCEPTION IN MAY 2001. THIS GROWTH SERVES AS EVIDENCE OF THE NEED FOR A LOCAL FINANCIAL INSTITUTION OFFERING BUSINESS LOANS WITH LOW FEES AND COMPETITIVE RATES.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

DescDesc
CHECKING ACCOUNTS AND DEBIT CARDS:CHECKING ACCOUNTS AT WECU OFFER MAXIMUM CONVENIENCE WITH NO OR FEW FEES. WE HAVE A VARIETY OF CHECKING ACCOUNT OPTIONS, INCLUDING NO FEE ACCOUNTS AND INTEREST BEARING ACCOUNTS. CHECKING ACCOUNTS ARE MADE MORE CONVENIENT WITH MOBILE BANKING, MOBILE DEPOSIT CAPTURE, DEPOSIT TAKING ATMS, VISA DEBIT CARD, AROUND THE CLOCK ACCESS WITH ONLINE BANKING, DIRECT DEPOSIT AND AUTOMATIC PAYMENTS. OVERDRAFT PROTECTION IS ALSO AVAILABLE ON ALL CHECKING ACCOUNTS. WITH OUR VISA DEBIT CARD, MEMBERS HAVE ACCESS TO CHECKING ACCOUNT FUNDS ELECTRONICALLY AND CAN ALSO USE MORE THAN 25,000 SURCHARGE-FREE ATMS THROUGHOUT THE UNITED STATES AND CANADA. AT THE END OF 2018, THERE WERE 87,228 OPEN CHECKING ACCOUNTS AND 60,428 VISA DEBIT CARDS ISSUED. WECU TRULY STRIVES TO MEET THE NEEDS OF THE UNDERSERVED. OUR CREDIT UNION HAS BEEN DESIGNATED AS A "LOW INCOME CREDIT UNION" (LICU), RECOGNIZING THAT OVER 50% OF THE CREDIT UNION MEMBERSHIP ARE PART OF LOW-INCOME HOUSEHOLDS.
COMMUNITY INVOLVEMENT:WHILE TECHNICALLY NOT A CHARTERED SERVICE, WECU IS COMMITTED TO COMMUNITY SERVICE AND PROVIDES SUPPORT TO A LARGE NUMBER OF LOCAL EDUCATION, HEALTH AND COMMUNITY CONCERNS.WECU IS A MAJOR PARTNER WITH THE OPPORTUNITY COUNCIL, THE AREA'S COMMUNITY ACTION AGENCY. PROJECTS INCLUDE FREQUENT FREE FINANCIAL EDUCATION PRESENTATIONS, PRODUCTION OF FREE FINANCIAL EDUCATION POSTERS AND BROCHURES PROMOTING FREE TAX FILING ASSISTANCE IN PARTNERSHIP WITH AARP. WECU'S SOCIAL RESPONSIBILITY COORDINATOR IS A CUNA CERTIFIED CREDIT UNION FINANCIAL COUNSELOR AND PROVIDES FREE COMMUNITY PRESENTATIONS TO VARIOUS GROUPS.TEAM WECU, COMPRISED OF CREDIT UNION STAFF AND BOARD MEMBERS, WAS ESTABLISHED TO ENCOURAGE VOLUNTEERISM IN THE COMMUNITY. IN 2018, 130 EMPLOYEES AND BOARD MEMBERS VOLUNTEERED 270 TIMES AT 23 EVENTS IN WHATCOM COUNTY.

DescDesc

CHECKING ACCOUNTS AND DEBIT CARDS:CHECKING ACCOUNTS AT WECU OFFER MAXIMUM CONVENIENCE WITH NO OR FEW FEES. WE HAVE A VARIETY OF CHECKING ACCOUNT OPTIONS, INCLUDING NO FEE ACCOUNTS AND INTEREST BEARING ACCOUNTS. CHECKING ACCOUNTS ARE MADE MORE CONVENIENT WITH MOBILE BANKING, MOBILE DEPOSIT CAPTURE, DEPOSIT TAKING ATMS, VISA DEBIT CARD, AROUND THE CLOCK ACCESS WITH ONLINE BANKING, DIRECT DEPOSIT AND AUTOMATIC PAYMENTS. OVERDRAFT PROTECTION IS ALSO AVAILABLE ON ALL CHECKING ACCOUNTS. WITH OUR VISA DEBIT CARD, MEMBERS HAVE ACCESS TO CHECKING ACCOUNT FUNDS ELECTRONICALLY AND CAN ALSO USE MORE THAN 25,000 SURCHARGE-FREE ATMS THROUGHOUT THE UNITED STATES AND CANADA. AT THE END OF 2018, THERE WERE 87,228 OPEN CHECKING ACCOUNTS AND 60,428 VISA DEBIT CARDS ISSUED. WECU TRULY STRIVES TO MEET THE NEEDS OF THE UNDERSERVED. OUR CREDIT UNION HAS BEEN DESIGNATED AS A "LOW INCOME CREDIT UNION" (LICU), RECOGNIZING THAT OVER 50% OF THE CREDIT UNION MEMBERSHIP ARE PART OF LOW-INCOME HOUSEHOLDS.

COMMUNITY INVOLVEMENT:WHILE TECHNICALLY NOT A CHARTERED SERVICE, WECU IS COMMITTED TO COMMUNITY SERVICE AND PROVIDES SUPPORT TO A LARGE NUMBER OF LOCAL EDUCATION, HEALTH AND COMMUNITY CONCERNS.WECU IS A MAJOR PARTNER WITH THE OPPORTUNITY COUNCIL, THE AREA'S COMMUNITY ACTION AGENCY. PROJECTS INCLUDE FREQUENT FREE FINANCIAL EDUCATION PRESENTATIONS, PRODUCTION OF FREE FINANCIAL EDUCATION POSTERS AND BROCHURES PROMOTING FREE TAX FILING ASSISTANCE IN PARTNERSHIP WITH AARP. WECU'S SOCIAL RESPONSIBILITY COORDINATOR IS A CUNA CERTIFIED CREDIT UNION FINANCIAL COUNSELOR AND PROVIDES FREE COMMUNITY PRESENTATIONS TO VARIOUS GROUPS.TEAM WECU, COMPRISED OF CREDIT UNION STAFF AND BOARD MEMBERS, WAS ESTABLISHED TO ENCOURAGE VOLUNTEERISM IN THE COMMUNITY. IN 2018, 130 EMPLOYEES AND BOARD MEMBERS VOLUNTEERED 270 TIMES AT 23 EVENTS IN WHATCOM COUNTY.

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	48039	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	466	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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Phone	3606761168	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	21 BELLWETHER WAY SUITE 111	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98225	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 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
CAROL LAGER
CHAIR	4.00	Yes (X)	Yes (X)	$2,822	$0	$0
HARTE BRESSLER
VICE-CHAIR	4.00	Yes (X)	Yes (X)	$0	$0	$0
KRISTI LEWIS TYRAN
SECRETARY	4.00	Yes (X)	Yes (X)	$0	$0	$0
BRUCE BURPEE
DIRECTOR	4.00	Yes (X)		$1,240	$0	$0
ASHOK KHANNA
DIRECTOR	4.00	Yes (X)		$1,344	$0	$0
CATHIE OBERG
DIRECTOR	4.00	Yes (X)		$0	$0	$0
MARGO HAMMOND
DIRECTOR	4.00	Yes (X)		$0	$0	$0
DAVID WASCHKE
DIRECTOR	4.00	Yes (X)		$1,879	$0	$0
DALE ZENDER
DIRECTOR	4.00	Yes (X)		$0	$0	$0
JENNIFER E KUTCHER
PRESIDENT/CEO/TREASURER	50.00		Yes (X)	$568,056	$0	$75,382
NICHOLAS A HODSON
CHIEF FINANCIAL OFFICER	45.00		Yes (X)	$88,686	$0	$7,133
LESLEY FOX
CFO (LEFT 1/18)	40.00		Yes (X)	$42,518	$0	$764
JEFFREY R DYKSTRA
EVP	45.00			$283,066	$0	$59,998	Yes (X)
JACK INGRAM
CHIEF INFORMATION OFFICER	45.00			$241,148	$0	$28,298	Yes (X)
CYNTHIA CHASE KLEIN
CHIEF HUMAN RESOURCES OFFICER	45.00			$227,836	$0	$52,850	Yes (X)
DAVID PIERCE JONES
CHIEF MARKETING OFFICER	45.00			$196,480	$0	$9,001	Yes (X)
ERYNNE MARIA HALLOCK
VP, RETAIL DELIVERY	45.00			$198,585	$0	$28,298	Yes (X)
MATTHEW HENRY BERENDSEN
VP, LENDING	45.00			$176,808	$0	$45,795	Yes (X)
KENT D BOUMA
VP, BUSINESS BANKING	45.00			$175,400	$0	$47,617	Yes (X)
BRANDON JAMES HAHNEL
VP, FINANCE (LEFT 11/18)	45.00			$213,680	$0	$43,205	Yes (X)
GRANT DYKSTRA
BUSINESS BANKING SENIOR LOAN OFFICER	40.00			$134,449	$0	$44,185		Yes (X)
JANET MARIE MCGARY
DIRECTOR OF RETAIL OPERATIONS	40.00			$152,091	$0	$32,926		Yes (X)
PATTI A MOSER
SENIOR VENDOR RELATIONSHIP MANAGER	40.00			$159,340	$0	$29,001		Yes (X)
AARON HEATH WHITSON
BUSINESS BANKING CREDIT ADMINISTRATOR	40.00			$149,868	$0	$33,579		Yes (X)
MICHAEL PETER YEEND
CREDIT ANALYSIS TEAM LEADER	40.00			$161,443	$0	$46,284		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,176,739	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$584,316	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	31	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
75 REMITTANCE DR STE 1698	CHICAGO	IL	60675	CORE SYSTEM VENDOR	$2,977,641
JACK HENRY & ASSOCIATES (JHA)
663 W HWY 60 PO BOX 609	MONETT	MO	65708	VISA CARD PROCESSOR	$1,065,905
NCUA
1775 DUKE STREET	ALEXANDRIA	VA	223143428	MEMBER INSURANCE SERVICES	$803,946
EXPERIAN
701 EXPERIAN PKWY	ALLEN	TX	75013	CREDIT REPORTS	$454,720
NEXT STEP INTERNATIONAL
6000 METROWEST BLVD STE 107	ORLANDO	FL	32835	PROFESSIONAL SERVICES	$379,019

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	35	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INTEREST ON LOANS TO MEMBERS	522100	$55,326,357	$55,326,357
SERVICE CHARGES AND FEES	522100	$9,356,850	$9,356,850
CREDIT CARD INCOME	522100	$8,524,588	$8,524,588
INTERCHANGE INCOME	522100	$1,838,531	$1,838,531
GAIN ON SALE OF LOANS	522100	$269,089	$269,089

Field	Value	IRS element (for citing)
Total Program Service Revenue	$75,315,415	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,582,369	TotalRevenueColumnAmt
Exclusion	$2,582,369	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$43,690	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$43,690	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$43,690	TotalRevenueColumnAmt
Exclusion	$43,690	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,134,825	SecuritiesAmt
Other	$108,751	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$124,343	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,134,825	SecuritiesAmt
Other	-$15,592	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,119,233	TotalRevenueColumnAmt
Exclusion	$1,119,233	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,942,281	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,942,281	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,942,281	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$81,002,988	TotalRevenueColumnAmt
Related Or Exempt Func Income	$77,257,696	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,745,292	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$160,095	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$73,000	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$7,451,477	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,817,891	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$20,488,807	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,207,844	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,009,992	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,809,148	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$97,434	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$160,065	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$22,284	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,950,810	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,003,278	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,250,200	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,140,795	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,957,783	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$90,298	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$234,137	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,778,333	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$10,849	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
PROVISION FOR LOAN LOSS	$5,162,864
CREDIT CARD EXPENSES	$3,541,206
ATM EXPENSES	$1,239,511

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,372,809	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$67,030,910	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$26,880,285	BOYAmt
EOY	$26,344,298	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$93,160,788	BOYAmt
EOY	$94,475,103	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$11,316,824	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,201,175,296	BOYAmt
EOY	$1,372,509,421	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,529,155	BOYAmt
EOY	$1,855,090	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$58,032,599	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$21,357,969	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$34,279,215	BOYAmt
EOY	$36,674,630	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,735,891	BOYAmt
EOY	$5,287,925	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$100,060,727	BOYAmt
EOY	$38,622,210	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$19,425,656	BOYAmt
EOY	$20,945,619	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,482,247,013	BOYAmt
EOY	$1,608,031,120	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$23,425,782	BOYAmt
EOY	$24,677,405	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$1,546,414	BOYAmt
EOY	$1,686,201	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,226,471,420	BOYAmt
EOY	$1,337,340,005	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,251,443,616	BOYAmt
EOY	$1,363,703,611	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

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	$230,803,397	BOYAmt
EOY	$244,327,509	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$230,803,397	BOYAmt
EOY	$244,327,509	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,482,247,013	BOYAmt
EOY	$1,608,031,120	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$13,972,078	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$447,966	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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$22,284	PoliticalExpendituresAmt
Expended527 Activities	$0	Expended527ActivitiesAmt
Internal Funds Contributed	$22,284	InternalFundsContributedAmt
Total Exempt Function Expend	$22,284	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	18000 INTERNATIONAL BLVD SUITE 35	AddressLine1Txt
City	SEATAC	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98188	ZIPCd

Field	Value	IRS element (for citing)
EIN	910460483	EIN
Paid Internal Funds	$22,284	PaidInternalFundsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	CONTRIBUTIONS ARE MADE TO POLITICAL ACTION COMMITTEE (PAC) AND OTHER LOBBYING EFFORTS THROUGH ANNUAL PAYMENTS TO THE NORTHWEST CREDIT UNION ASSOCIATION (NWCUA). NWCUA SUGGESTS A DONATION TO THESE EFFORTS THROUGH A VOLUNTARY "FAIR-SHARE" CONTRIBUTION FOR ALL STATE-CHARTERED CREDIT UNIONS.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
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	$12,289,071	OtherCostOrOtherBasisAmt
Book Value	$12,289,071	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$27,413,165	OtherCostOrOtherBasisAmt
Depreciation	$8,811,504	DepreciationAmt
Book Value	$18,601,661	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$540,111	OtherCostOrOtherBasisAmt
Depreciation	$518,838	DepreciationAmt
Book Value	$21,273	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,579,765	OtherCostOrOtherBasisAmt
Depreciation	$12,027,627	DepreciationAmt
Book Value	$3,552,138	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,210,487	OtherCostOrOtherBasisAmt
Book Value	$2,210,487	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$36,674,630	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
MEMBERS' SHARE AND SAVINGS ACCOUNT	$1,337,003,906
ACCRUED PENSIONS AND PROFIT SHARING	$336,099

Field	Value	IRS element (for citing)
Total Liability	$1,337,340,005	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$81,002,988	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$81,002,988	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$81,002,988	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$67,030,910	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$67,030,910	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$67,030,910	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	MONEY RECEIVED WITH MORTGAGE PAYMENTS THAT IS HELD IN ESCROW FOR REAL ESTATE TAXES.
PART X, LINE 2:	THE CREDIT UNION EVALUATED ITS TAX POSITIONS AND DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2018 AND 2017.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNITED WAY OF WHATCOM COUNTY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1500 CORNWALL AVENUE SUITE 203	AddressLine1Txt
City	BELLINGHAM	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98225	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	910570788	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$15,000	CashGrantAmt
Purpose Of Grant	ANNUAL GIVING DRIVE	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
SCHOLARSHIPS	21	$23,000
WWU ATHLETICS SCHOLARSHIPS	1	$50,000

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 2:	WHATCOM EDUCATIONAL CREDIT UNION PROVIDES GRANT FUNDING ONLY TO LOCAL, REPUTABLE ORGANIZATIONS WHO HAVE A VERIFIED PURPOSE AND PRESENCE IN THE COMMUNITY.
SCHEDULE I, PART III	WHATCOM EDUCATIONAL CREDIT UNION PROVIDES SCHOLARSHIP FUNDING TO LOCAL SECONDARY EDUCATION INSTITUTIONS. THE FUNDS ARE PROVIDED TO SCHOOL SCHOLARSHIP FOUNDATIONS WHO THEN DETERMINE THE MOST DESERVING RECIPIENTS.

Schedule J IRS990ScheduleJ

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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 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
JENNIFER E KUTCHER
PRESIDENT/CEO/TREASURER	$422,760	$0	$92,432	$0	$52,864	$0	$47,700	$0	$27,682	$0	$643,438	$0	$0	$0
JEFFREY R DYKSTRA
EVP	$247,305	$0	$33,044	$0	$2,717	$0	$31,700	$0	$28,298	$0	$343,064	$0	$0	$0
JACK INGRAM
CHIEF INFORMATION OFFICER	$229,600	$0	$11,400	$0	$148	$0	$0	$0	$28,298	$0	$269,446	$0	$0	$0
CYNTHIA CHASE KLEIN
CHIEF HUMAN RESOURCES OFFICER	$202,322	$0	$24,830	$0	$684	$0	$24,552	$0	$28,298	$0	$280,686	$0	$0	$0
DAVID PIERCE JONES
CHIEF MARKETING OFFICER	$171,864	$0	$23,662	$0	$954	$0	$0	$0	$9,001	$0	$205,481	$0	$0	$0
ERYNNE MARIA HALLOCK
VP, RETAIL DELIVERY	$174,063	$0	$24,241	$0	$281	$0	$0	$0	$28,298	$0	$226,883	$0	$0	$0
MATTHEW HENRY BERENDSEN
VP, LENDING	$157,288	$0	$19,277	$0	$243	$0	$17,497	$0	$28,298	$0	$222,603	$0	$0	$0
KENT D BOUMA
VP, BUSINESS BANKING	$154,388	$0	$20,601	$0	$411	$0	$19,319	$0	$28,298	$0	$223,017	$0	$0	$0
BRANDON JAMES HAHNEL
VP, FINANCE (LEFT 11/18)	$124,297	$0	$41,547	$0	$47,836	$0	$17,310	$0	$25,895	$0	$256,885	$0	$0	$0
GRANT DYKSTRA
BUSINESS BANKING SENIOR LOAN OFFICER	$121,217	$0	$12,489	$0	$743	$0	$15,887	$0	$28,298	$0	$178,634	$0	$0	$0
JANET MARIE MCGARY
DIRECTOR OF RETAIL OPERATIONS	$107,002	$0	$16,861	$0	$28,228	$0	$12,953	$0	$19,973	$0	$185,017	$0	$0	$0
PATTI A MOSER
SENIOR VENDOR RELATIONSHIP MANAGER	$95,984	$0	$20,225	$0	$43,131	$0	$11,904	$0	$17,097	$0	$188,341	$0	$0	$0
AARON HEATH WHITSON
BUSINESS BANKING CREDIT ADMINISTRATO	$130,104	$0	$19,218	$0	$546	$0	$15,814	$0	$17,765	$0	$183,447	$0	$0	$0
MICHAEL PETER YEEND
CREDIT ANALYSIS TEAM LEADER	$145,302	$0	$15,034	$0	$1,107	$0	$17,986	$0	$28,298	$0	$207,727	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 4B	FormAndLineReferenceDesc
Explanation	THE CREDIT UNION MADE NO CONTRIBUTIONS OR DISTRIBUTIONS TO/FROM A 457(F) PLAN DURING THE YEAR. IN 2018, THE CREDIT UNION GRANTED LOANS FOR LIFE INSURANCE PREMIUM PAYMENTS TO A KEY EMPLOYEE. THE LOANS ARE COLLATERALIZED BY THE ASSIGNMENT OF THE CASH SURRENDER VALUE OF THE RESPECTIVE LIFE INSURANCE POLICIES. THE POLICIES ARE OWNED BY THE EMPLOYEE AND THEY HAVE SOLE CONTROL OVER THE LISTED BENEFICIARIES. THE LOANS ACCRUE INTEREST AND ARE WITH FULL RECOURSE.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	JENNIFER KUTCHER	PersonNm
Relationship With Org	CEO	RelationshipWithOrgTxt
Loan Purpose	SPLIT DOLLAR LIFE INSURANCE LOAN	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$11,073,912	OriginalPrincipalAmt
Balance Due	$11,316,824	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	$11,316,824	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	MEMBERSHIP IS OPEN TO ANYONE WHO LIVES, WORKS, WORSHIPS OR ATTENDS SCHOOL IN WASHINGTON, AND RELATIVES OF ALL MEMBERS. THE CREDIT UNION'S MEMBERS RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR EXCESS DUES IN THE FORM OF CASH DIVIDENDS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE CREDIT UNION HAVE THE RIGHT TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. ELECTIONS ARE HELD ANNUALLY OR AS VACANCIES ARISE.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO OTHER COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	OUR FORM 990 TAX FILING IS REVIEWED BY WECU'S CONTROLLER AND CFO. IT IS COMPARED TO OUR PREVIOUS YEAR'S RETURN AND TIED BACK TO OUR FINANCIAL STATEMENTS AND GENERAL LEDGER RECORDS. A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	WECU'S CONFLICT OF INTEREST POLICY FOCUSES ON DEFINING AND PREVENTING CONFLICTS OF INTEREST. BEFORE ENGAGING IN ANY ACTIVITY, TRANSACTION, OR BEFORE ENTERING INTO ANY RELATIONSHIP THAT MIGHT GIVE RISE TO A CONFLICT OF INTEREST, EMPLOYEES MUST SEEK REVIEW FROM THEIR MANAGERS, THE INTERNAL AUDITOR, OR THE HUMAN RESOURCES DEPTARTMENT. WECU'S HUMAN RESOURCES DEPARTMENT, STAFF LIAISON, AND INTERNAL AUDITOR ARE RESPONSIBLE FOR ENSURING THAT NO CONFLICT OF INTERESTS OCCUR THAT COULD HAVE A NEGATIVE EFFECT ON WECU. IF ANYONE SUSPECTS A CONFLICT OF INTEREST, IT IS REPORTED TO MANAGEMENT, THE STAFF LIAISON, THE HUMAN RESOURCES DEPARTMENT, OR THE INTERNAL AUDITOR. WECU HAS VARIOUS ANNUAL REVIEWS AND CONTROLS IN PLACE TO MONITOR SITUATIONS IN WHICH A CONFLICT OF INTEREST MIGHT ARISE, WHICH ARE PERFORMED BY MANAGEMENT, OR OUR INTERNAL AUDITOR.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR THE PRESIDENT/CEO IS DETERMINED BY THE DETAILS OF THE EMPLOYMENT CONTRACT SET FORTH BETWEEN THE BOARD OF DIRECTORS AND THE PRESIDENT/CEO AND PROVIDED FOR IN THE ANNUAL WECU CEO COMPENSATION & PERFORMANCE PLAN. THE BOARD WORKS WITH AN INDEPENDENT CONSULTANT WHO UTILIZES NATIONAL SURVEYS AND OTHER DATA TO HELP INFORM THE COMPENSATION OUTLINED IN THE PLAN. THE CREDIT UNION HAS ENGAGED AN INDEPENDENT CONSULTANT TO ENSURE THAT PAY RATES FOR EMPLOYEES ARE COMPETITIVE WITHIN THE MARKETPLACE. THE CONSULTANT UTILIZES A NUMBER OF COMPENSATION SURVEYS TO HELP DETERMINE THE OVERALL SALARY STRUCTURE OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19	WECU HAS A MEMBER RIGHTS POLICY IN WHICH WE OUTLINE HOW OUR MEMBERS CAN REQUEST AND RECEIVE CREDIT UNION CORPORATE RECORDS, WHICH INCLUDE OUR ARTICLES AND BYLAWS, MINUTES OF OUR MEMBERSHIP MEETINGS, FINANCIAL REPORTS, CODE OF ETHICS AND BOARD GOVERNANCE POLICIES. A MEMBER REQUEST MUST BE SUBMITTED IN WRITING TO THE CREDIT UNION AND SPECIFICALLY IDENTIFY THE DISCLOSABLE RECORDS REQUESTED. THE CREDIT UNION MAY REQUIRE THE MEMBER TO SIGN A CONFIDENTIALITY AGREEMENT TO PROTECT THE CREDIT UNION FROM UNAUTHORIZED DISCLOSURE OF CERTAIN PROPRIETARY INFORMATION. IF ANY DOCUMENTS CONTAIN MEMBER INFORMATION, IT WILL BE EXPUNGED FROM THE DOCUMENT BEFORE BEING PROVIDED TO THE PUBLIC.