2019-05-15T15:35:09-05:00 2018-12-31 910189318 MOSS ADAMS LLP 805 SW BROADWAY STE 1200 PORTLAND OR 97205 990 2018-01-01 910617775 COLUMBIA COMMUNITY CREDIT UNION COLU 3608914000 PO BOX 324 VANCOUVER WA 98666 STEPHON KENNY PRESIDENT/CEO 3608914000 2019-05-14 1 WENDY CAMPOS P00448102 5032421447 2019-05-14 12.129.7.100 2019-05-14 15:34:46 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D054F4EF093A01A5BE70ECC55B3094991D2B5D96 2018 2019-02-21 02:37:17Z STEPHON KENNY PO BOX 324 VANCOUVER WA 98666 70741466 0 X WWW.COLUMBIACU.ORG X 1952 WA A STRONG MEMBER FINANCIAL COOPERATIVE PROVIDING VALUE THROUGH: MEETING MEMBERS' NEEDS WITH QUALITY SERVICES AND PRODUCTS; CARING FOR MEMBERS AT EVERY CONTACT; AND ENHANCING THE COMMUNITIES WE SERVE THROUGH VOLUNTEERISM AND LEADERSHIP. 9 9 370 0 1389083 0 0 0 55273376 67668623 2850028 2878930 0 0 58123404 70547553 312024 324856 0 0 20830201 22890058 0 0 0 26574310 31112965 47716535 54327879 10406869 16219674 1312192840 1512853805 1159871378 1344824427 152321462 168029378 BRINGING PEOPLE TOGETHER TO MAKE LIFE BETTER FOR THEMSELVES AND THEIR COMMUNITIES. 0 0 COLUMBIA COMMUNITY CREDIT UNION IS A WASHINGTON STATE-CHARTERED CREDIT UNION WITH A FIELD OF MEMBERSHIP IN WASHINGTON AND OREGON AND IS REGULATED BY THE WASHINGTON STATE DEPARTMENT OF FINANCIAL INSTITUTIONS, DIVISION OF CREDIT UNIONS WITH RECIPROCAL OVERSIGHT BY THE OREGON DEPARTMENT OF CONSUMER & BUSINESS SERVICES, DIVISION OF FINANCIAL REGULATION. MEMBERS' DEPOSITS ARE INSURED BY THE NATIONAL CREDIT UNION SHARE INSURANCE FUND. THE MAIN PURPOSE OF THE CREDIT UNION IS PROMOTING THRIFT AMOUNG ITS MEMBERS AND CREATING A SOURCE OF CREDIT FOR THEM AT FAIR AND REASONABLE RATES OF INTEREST. 0 0 1 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 16790 0 1 370 1 1 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X PENNY HARRIS 3606193300 200 SE PARK PLAZA DRIVE VANCOUVER WA 98684 ALFRED SCHAUER BOARD CHAIRMAN 2.30 X X 7333 0 0 ALISHIA TOPPER VICE CHAIR 2.30 X X 6667 0 0 KELLY LOVE SECRETARY 2.30 X X 6000 0 0 MARCI WHITE-STUMPF TREASURER 2.30 X X 6000 0 0 LARRY PAULSON DIRECTOR 2.30 X 6000 0 0 ROY JOHNSON DIRECTOR 2.30 X 6000 0 0 CAROL VAN NATTA DIRECTOR 2.30 X 6000 0 0 ERIC SAWYER DIRECTOR 2.30 X 6000 0 0 DICK THOMPSON COMMITTEE MEMBER & CHAIR 2.30 X 6000 0 0 TONY JACKSON COMMITTEE MEMBER & VICE CHAIR 2.30 X 6000 0 0 STEPHON D KENNY PRESIDENT/CEO 47.50 X 571392 0 30463 ALLAN R SIEGEL SVP CFO 40.00 X 267563 0 18766 LINDSEY R SALVESTRIN SVP CHIEF OPERATIONS MGR 40.00 X 261204 0 37147 COLLEEN BOCCIA SVP CHIEF MARKETING OFFICER 40.00 X 235982 0 26252 CAROL L MCCAULLEY SVP CHIEF HR OFFICER LEGAL COUNSEL 40.00 X 265279 0 31966 MICHAEL D FLOREA SVP CHIEF DATA OFFICER 40.00 X 217942 0 33617 MARC T TIMM SVP CHIEF LENDING OFFICER 40.00 X 260435 0 29152 JEFFREY W DAY HOME LOAN OFFICER 40.00 X 182208 0 16258 HOLLY MECALIS INDIRECT LOAN SALES REP 40.00 X 228087 0 20746 JOSEPH I STORM VP DIRECTOR COMMERICAL & BUSINESS 40.00 X 190228 0 21546 WENDY SMITH SVP CHIEF RISK OFFICER 40.00 X 182232 0 6908 JOHN P TROST VP CORE SERVICES 40.00 X 178830 0 16304 3103382 0 289125 33 0 1 0 TEAM CONSTRUCTION 4201 NE 66TH AVENUE SUITE 105 VANCOUVER WA 98661 CONSTRUCTION COMPANY 2221507 NCR CORPORATION 3095 SATALLITE BLVD BLDG 800 3RD DULUTH GA 30096 ATM MACHINES 1970792 FIS 11601 N ROOSEVELT BLVD ST PETERSBURG FL 33716 CREDIT CARD SERVICING 538514 VISA 780 3RD AVENUE 12 NEW YORK NY 10017 SERVICE FEES 489054 KAYE-SMITH PO BOX 956 RENTON WA 98057 STATEMENT PROCESSING 405548 18 INT & FEES ON LOANS 522100 49843789 49843789 ATM INCOME 522100 6641916 6564897 77019 FEES & SERVICE CHARGES 522100 4971846 4971846 MISC OPERATING INCOME 522100 2839479 2746012 93467 GAIN ON SALE OF LOANS 522100 2152996 2152996 1218597 1218597 67668623 3041339 3041339 31504 193913 -162409 -162409 -13496 -148913 70547553 66266044 1389083 2892426 324856 2367160 15818181 1005371 2138085 1561261 246519 234000 777079 1550961 1910815 6251331 1859343 27071 829614 3664452 3369556 434603 PROVISION FOR LOAN LOSS 5561569 LOAN SERVICING 2238084 STATEMENT PROCESSING 197208 DUES AND SUBSCRIPTIONS 123435 1837325 54327879 85645206 114711590 453139 267797 1071954666 1260741220 1810531 1794494 58107296 32934121 24487215 25173175 103473036 83845071 2727300 2969225 21641747 23351233 1312192840 1512853805 46696589 38114886 553801 546252 1112620988 1306163289 1159871378 1344824427 X 0 0 0 0 152321462 168029378 152321462 168029378 1312192840 1512853805 16219674 -511758 0 X 0 1 X 1 0 12609 0 0 12609 12609 1 NORTHWEST CREDIT UNION ASSOCIATION 18000 INTERNATIONAL BLVD SUITE 350 SEATAC WA 98188 910460483 12609 0 PART I-A, LINE 1: INDIRECT POLITICAL CAMPAIGN ACTIVITY THROUGH CONTRIBUTIONS TO OTHER ORGANIZATIONS; NORTHWEST CREDIT UNION ASSOCIATION 0 1 X 5413826 5413826 25779261 10096760 15682501 3868388 3187272 681116 22955228 19650089 3305139 90593 90593 25173175 MEMBERS' SHARE AND SAVINGS ACCOUNTS 1306163289 1306163289 X PART IV, LINE 2B: ESCROW ACCOUNTS ARE FOR MEMBER REAL ESTATE LOANS TO PAY REAL ESTATE TAXES. PART X, LINE 2: FIN 48 (ASC 740) UNCERTAIN TAX POSITIONS FINANCIAL STATEMENT FOOTNOTE - THE TAXING AUTHORITIES HAVE THE ABILITY TO ASSESS TAXES, PENALTIES AND INTEREST FOR ANY YEARS FOR WHICH NO TAX RETURN WAS FILED. IN THE OPINION OF MANAGEMENT, ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES ON THE NET TAXABLE INCOME FROM ACTIVITIES POTENTIALLY DEEMED TO BE UNRELATED TO THE CREDIT UNION'S EXEMPT PURPOSE IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE CREDIT UNION'S FINANCIAL POSITION OR RESULTS OF OPERATIONS. THE CREDIT UNION EVALUATED ITS TAX POSITIONS AND DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2018 AND 2017. THE CREDIT UNION'S 2015 THROUGH 2017 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. 1 YWCA OF CLARK COUNTY 3609 MAIN ST VANCOUVER WA 98663 910569882 501(C)(3) 7500 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP COLUMBIA RIVER ECONOMIC DEVELOPMENT COUNCIL 805 BROADWAY SUITE 412 VANCOUVER WA 98660 911186305 501(C)(4) 14400 ANNUAL PLEDGE TO BRING BUSINESS IMPROVEMENTS TO COMMUNITY FOUNDATION FOR VANCOUVER PUBLIC SCHOOLS 2901 FALK ROAD VANCOUVER WA 98661 916001540 501(C)(3) 20000 SUPPORT FOR EDUCATION PROGRAMS THROUGH EVENT SPONSORSHIP FORT VANCOUVER REGIONAL LIBRARY FOUNDATION PO BOX 2384 VANCOUVER WA 98668 911456753 501(C)(3) 12500 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP COLUMBIA SPRINGS ENVIRONMENTAL CENTER 12208 SE EVERGREEN HIGHWAY VANCOUVER WA 98683 912127405 501(C)(3) 10000 SUPPORT FOR ENVIRONMENTAL EDUCATION PROGRAMS SHARE 2306 NE ANDRESEN ROAD VANCOUVER WA 98661 911205119 501(C)(3) 8500 SUPPORT FOR PROGRAMS SERVING HOMELESS AND HUNGRY IN OUR COMMUNITY THROUGH EVENT SPONSORSHIP BOYS AND GIRLS CLUB OF SW WASHINGTON 1111 MAIN STREET SUITE 605 VANCOUVER WA 98660 911978646 501(C)(3) 25000 SUPPORT FOR UNDERSERVED YOUTH FORT VANCOUVER NATIONAL TRUST 750 ANDERSON STREET VANCOUVER WA 98661 911937645 501(C)(3) 30000 PRESERVATION FOR NATIONAL SITE AND SUPPORT FOR EDUCATION PROGRAMS THROUGH SPONSORSHIP SALMON CREEK LEGACY HOSPITAL FOUNDATION PO BOX 5245 VANCOUVER WA 98668 830433165 501(C)(3) 10000 SUPPORT FOR CANCER RESOURCES THROUGH EVENT SPONSORSHIP BUILDING INDUSTRY ASSOCIATION OF CLARK COUNTY 103 E 29TH STREET VANCOUVER WA 98663 910906923 501(C)(6) 5000 SUPPORT FOR LOCAL ECONOMY GROWTH AND EDUCATION PROGRAMS THROUGH EVENT SPONSORSHIPS GREATER VANCOUVER CHAMBER OF COMMERCE 1101 BROADWAY STREET SUITE 100 VANCOUVER WA 98660 910452260 501(C)(6) 7500 PROMOTE AND SUPPORT SMALL BUSINESS RESOURCES THROUGH EVENT SPONSORSHIP CHILDREN'S CENTER 13500 SE 7TH STREET VANCOUVER WA 98683 911459420 501(C)(3) 7000 SUPPPORT FOR MENTAL HEALTH SERVICES FOR CHILDREN THROUGH EVENT SPONSORSHIP INNOVATIVE SERVICES NW 9414 NE FOURTH PLAIN BOULEVARD VANCOUVER WA 98662 910782136 501(C)(3) 10000 SUPPORT FOR CHILDREN AND ADULTS WITH DISABILITIES WITH GRANT MEALS ON WHEELS PEOPLE 7710 SW 31ST AVE PORTLAND OR 97219 930584318 501(C)(3) 15000 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP PEACE HEALTH SW WASHINGTON FOUNDATION PO BOX 1600 VANCOUVER WA 98668 911231436 501(C)(3) 10800 SUPPORT FOR NICU FAMILY SERVICES THROUGH SPONSORSHIP CLARK COLLEGE FOUNDATION 1933 FORT VANCOUVER WAY VANCOUVER WA 98663 237315006 501(C)(3) 22500 SUPPORT FOR HIGHER EDUCATION PROGRAMS THROUGH PLEDGE HOME WITH HEROES PO BOX 821030 VANCOUVER WA 98686 462359112 501(C)(3) 7533 SUPPORT FOR VETERANS THROUGH EVENT SPONSORSHIP RETURNING VETERANS PROJECT 833 SE MAIN ST 122 PORTLAND OR 97214 204034255 501(C)(3) 7533 SUPPORT FOR VETERANS THROUGH EVENT SPONSORSHIP COMMUNITY MILITARY APPRECIATION COMMITTEE 8002 NE HWY 99 PMB 6 VANCOUVER WA 98665 452212671 501(C)(3) 7533 SUPPORT FOR VETERANS THROUGH EVENT SPONSORSHIP RIDGEFIELD PUBLIC SCHOOLS FOUNDATION PO BOX 1402 RIDGEFIELD WA 98642 264779477 501(C)(3) 10150 SUPPORT FOR TEACHER GRANT PROGRAM WITH GRANT EVERGREEN SCHOOL DISTRICT FOUNDATION 13501 NE 28TH AVE VANCOUVER WA 98682 911714854 501(C)(3) 14750 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP CLARK SKAMANIA FLYFISHERS PO BOX 644 VANCOUVER WA 98666 311602426 501(C)(3) 6000 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP AND GRANTS BATTLE GROUND EDUCATION FOUNDATION PO BOX 2574 BATTLE GROUND WA 98604 911725470 501(C)(3) 6000 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP AND GRANTS FIRST GROWTH CHILDREN AND FAMILIES CHARITIES 919 NE 19TH AVE SUITE 160N PORTLAND OR 97232 201260228 501(C)(3) 10000 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP LEADERSHIP CLARK COUNTY 400 E EVERGREEN BLVD SUITE 113 VANCOUVER WA 98660 911555372 501(C)(3) 7500 SUPPORT FOR PROGRAMS THROUGH EVENT SPONSORSHIP IDENTITY CLARK COUNTY 900 WASHINGTON ST VANCOUVER WA 98666 911623724 501(C)(3) 12500 SUPPORT FOR SPECIAL PROJECTS FOR STUDENTS 23 3 PART I, LINE 2: WHEN MONEY IS DONATED, ONGOING COMMUNICATION IS ESTABLISHED BETWEEN THE NON-PROFIT RECEIVING DONATIONS AND THE OUTREACH TEAM TO ENSURE IT IS DISTRIBUTED AS INTENDED. IN TURN, THE NON-PROFIT IS REQUESTED TO PROVIDE THE OUTREACH TEAM A RECAP OF HOW THE MONIES WERE USED AND HOW IT BENEFITED THE INTENDED PARTY. X 1 1 X X X X X 0 1 0 STEPHON D KENNY PRESIDENT/CEO 460000 0 98780 0 12612 0 16500 0 13963 0 601855 0 0 0 ALLAN R SIEGEL SVP CFO 228800 0 32833 0 5930 0 5720 0 13046 0 286329 0 0 0 LINDSEY R SALVESTRIN SVP CHIEF OPERATIONS MGR 219000 0 36445 0 5759 0 15327 0 21820 0 298351 0 0 0 COLLEEN BOCCIA SVP CHIEF MARKETING OFFICER 193000 0 35078 0 7904 0 13685 0 12567 0 262234 0 0 0 CAROL L MCCAULLEY SVP CHIEF HR OFFICER LEGAL COUNSEL 218000 0 37876 0 9403 0 15353 0 16613 0 297245 0 0 0 MICHAEL D FLOREA SVP CHIEF DATA OFFICER 180000 0 31214 0 6728 0 12673 0 20944 0 251559 0 0 0 MARC T TIMM SVP CHIEF LENDING OFFICER 226622 0 26431 0 7382 0 15189 0 13963 0 289587 0 0 0 JEFFREY W DAY HOME LOAN OFFICER 39099 0 142899 0 210 0 9249 0 7009 0 198466 0 0 0 HOLLY MECALIS INDIRECT LOAN SALES REP 74807 0 154488 0 -1208 0 13764 0 6982 0 248833 0 0 0 JOSEPH I STORM VP DIRECTOR COMMERICAL & BUSINESS 176459 0 24690 0 -10921 0 12069 0 9477 0 211774 0 0 0 WENDY SMITH SVP CHIEF RISK OFFICER 150000 0 25612 0 6620 0 3988 0 2920 0 189140 0 0 0 JOHN P TROST VP CORE SERVICES 156933 0 20998 0 899 0 9322 0 6982 0 195134 0 0 0 PART I, LINE 1A THE CEO'S EMPLOYMENT AGREEMENT ALLOWS FOR THE COST OF SPOUSE TRAVEL FOR 3 CONFERENCES A YEAR. BOARD POLICY ALLOWS FOR SPOUSE/DOMESTIC PARTNER ALLOWANCE OF $599 ANNUALLY WHILE ACCOMPANYING AN OFFICIAL ON CREDIT UNION-RELATED TRAINING. THESE ITEMS ARE NOT TREATED AS TAXABLE COMPENSATION. PART I, LINE 4B ALL EXECUTIVE MEMBERS PARTICIPATE IN A 457F PLAN THAT CONTRIBUTIONS WERE MADE TO IN 2018. NO PAYOUTS HAPPENED IN 2018. SERP RATE AND TERM FOR SVP'S: TENURE RATE OF YEARLY COMP TERM 6MO. TO 5 YRS 12% 5YR 6-10 YRS 14% 3YR 11-15 YRS 16% 3YR 16-20 YRS 18% 3YR 20YRS + 20% 3YR FORM 990, PART VI, SECTION A, LINE 6 MEMBERS VOTE TO ELECT THE GOVERNING BODY (BOARD OF DIRECTORS). FORM 990, PART VI, SECTION A, LINE 7A MEMBERSHIP WHO WAS IN ATTENDANCE AT THE ANNUAL MEETING APPROVED GOVERNING BODY'S ELECTION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 DATA IS COMPILED BY THE SR ACCOUNTANT AND SENT TO THE CPA FIRM TO COMPLETE THE 990. THE DRAFT OF THE 990 IS PROVIDED TO THE CONTROLLER, CFO AND CEO FOR INTERNAL REVIEW. ONCE THAT IS COMPLETED THE 990 AND 990T IS UPLOADED TO THE BOARD WEBSITE AND ALL THE MEMBERS OF THE BOARD ARE NOTIFIED THAT IS NOW AVAILABLE FOR REVIEW. THIS IS ALL COMPLETED PRIOR TO THE SUBMISSION OF THE RETURNS TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL STAFF ARE PRESENTED WITH THE WRITTEN CONFLICT OF INTEREST POLICY ANNUALLY AND ARE REQUIRED TO SUBMIT A SIGNED CONFIRMATION TO HUMAN RESOURCES THAT THEY HAVE READ THE POLICY. EMPLOYEES ALSO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE WHICH REQUIRES THE DISCLOSURE OF ANY POTENTIAL CONFLICTS. MEMBERS OF THE BOARD OF DIRECTORS ARE ALSO REQUIRED TO SIGN CONFIRMING THEY HAVE REVIEWED THE POLICY. POTENTIAL CONFLICTS ARE REPORTED TO AND REVIEWED BY THE ENTERPRISE RISK MANAGEMENT DEPARTMENT, WHICH THEN DETERMINES THE APPROPRIATE PARTY TO DELIBERATE AND RESOLVE THE CONFLICT (E.G. BOARD, SUPERVISORY BOARD, CEO). FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES DEPARTMENT COMPILED INFORMATION FROM PROFESSIONAL INDEPENDENT SALARY SURVEYS (PAYSCALE AND OTHER INDUSTRY SURVEYS AS AVAILABLE). THIS INFORMATION WAS USED TO EVALUATE AND ESTABLISH COMPENSATION RATES WITHIN COMMUNITY, INDUSTRY, AND ASSET SIZE NORMS. BASED ON THESE STUDIES, THE CEO REVIEWS AND SETS THE COMPENSATION RATES OF SENIOR MANAGEMENT. THE BOARD OF DIRECTORS INDEPENDENTLY REVIEWED MARKET NORMS AND DETERMINED THE CEO'S COMPENSATION AND BENEFIT PACKAGE. A REVIEW BY HUMAN RESOURCES, USING THE CUSTOMARY SALARY SURVEY STUDIES, CONFIRMED THAT THE CEO'S COMPENSATION RATE WAS WELL WITHIN THE COMPENSATION NORMS FOR SIMILAR POSITIONS WITHIN THE INDUSTRY, COMMUNITY, AND ASSET SIZE. THE LAST REVIEW OF COMPENSATION FOR THE CEO AND SENIOR MANAGEMENT WAS COMPLETED NOVEMBER 2017. FORM 990, PART VI, SECTION C, LINE 19 WEBSITE COLUMBIA COMMUNITY CORPORATION PO BOX 324 VANCOUVER WA 98666 910617775 INACTIVE - USED TO BE WEALTH MANAGEMENT FUNCTION; COMBINED INTO CU IN 2004 WA 0 5000 COLUMBIA COMMUNITY CREDIT UNION