BOULDER DAM CREDIT UNION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: BOULDER DAM CREDIT UNION (EIN 88-0059939)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-15
IRS object ID: 201933199349319608
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 J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-15T13:48:07-06:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	801 NICOLLET MALL WEST TOWER STE	AddressLine1Txt
Address Line2	1100	AddressLine2Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554022526	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	880059939	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOULDER DAM CREDIT UNION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BOUL	BusinessNameControlTxt
Phone	7022937777	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 61530	AddressLine1Txt
City	BOULDER CITY	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	890061530	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ERIC ESTES	PersonNm
Person Title	CEO/PRESIDENT	PersonTitleTxt
Phone	7022937777	PhoneNum
Signature	2019-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KACIE MCEWEN	PreparerPersonNm
PTIN	P01599614	PTIN
Phone	6123324300	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	66.98.98.3	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-15	IPDt
IP Tm	08:05:53	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	B56786F7D21A8F39D00ED83C272556B8DDCB8C36	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-04-17 16:48:07Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ERIC ESTES	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 61530	AddressLine1Txt
City	BOULDER CITY	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	890061530	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$23,127,811	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.BOULDERDAMCU.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1940	FormationYr
Legal Domicile State	NV	LegalDomicileStateCd
Activity Or Mission	WE ARE PEOPLE HELPING PEOPLE BUILD THEIR FUTURES AND REALIZE THEIR DREAMS BY PROVIDING SHARE AND LOAN ACCOUNTS AND OTHER FINANCIAL SERVICES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	48	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$10,118	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$6,122	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$14,637,577	PYProgramServiceRevenueAmt
CY Program Service Revenue	$15,139,941	CYProgramServiceRevenueAmt
PY Investment Income	$6,736,565	PYInvestmentIncomeAmt
CY Investment Income	$7,553,247	CYInvestmentIncomeAmt
PY Other Revenue	$12,565	PYOtherRevenueAmt
CY Other Revenue	$20,623	CYOtherRevenueAmt
PY Total Revenue	$21,386,707	PYTotalRevenueAmt
CY Total Revenue	$22,713,811	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$5,996,133	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$5,798,962	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,152,756	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,665,732	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,226,974	PYOtherExpensesAmt
CY Other Expenses	$4,817,653	CYOtherExpensesAmt
PY Total Expenses	$15,375,863	PYTotalExpensesAmt
CY Total Expenses	$16,282,347	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,010,844	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$6,431,464	CYRevenuesLessExpensesAmt
Total Assets BOY	$603,174,654	TotalAssetsBOYAmt
Total Assets EOY	$628,904,759	TotalAssetsEOYAmt
Total Liabilities BOY	$535,923,390	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$558,143,614	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$67,251,264	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$70,761,145	NetAssetsOrFundBalancesEOYAmt
Mission	WE ARE PEOPLE HELPING PEOPLE BUILD THEIR FUTURES AND REALIZE THEIR DREAMS BY PROVIDING SHARE AND LOAN ACCOUNTS AND OTHER FINANCIAL SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	ONE OF THE CREDIT UNION'S TWO PRIMARY PURPOSES IS TO PROVIDE CREDIT TO ITS MEMBERS AT A COMPETITIVE RATE. THE CREDIT UNION PROVIDES REAL ESTATE, AUTO, BOAT, RV, AND SIGNATURE AND VISA LOANS TO ELIGIBLE MEMBERS. AT 12/31/2018, THE CREDIT UNION HAD 6,230 LOANS WITH A BALANCE OF APPROXIMATELY $226.424 MILLION AND 2,737 VISA CARDS WITH A BALANCE OF APPROXIMATELY $2.553 MILLION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	THE SECOND MAIN SERVICE THAT THE CREDIT UNION OFFERS IS DEPOSIT SERVICES TO ELIGIBLE MEMBERS. THE CREDIT UNION OFFERS SAVINGS ACCOUNTS, CHECKING ACCOUNTS, AND INDIVIDUAL RETIREMENT ACCOUNTS TO ALL MEMBERS. IN ORDER TO MAINTAIN A SHARE ACCOUNT AN INDIVIDUAL MUST BE ELIGIBLE FOR MEMBERSHIP. ELIGIBILITY REQUIRES THAT A PERSON LIVE OR WORK IN BOULDER CITY, NEVADA. DUE TO THE EXCEPTIONAL SERVICE LEVEL PROVIDED BY THE CREDIT UNION, APPROXIMATELY 90% OF ELIGIBLE MEMBERS ARE MEMBER OF THE CREDIT UNION. ONCE AGAIN, THE CREDIT UNION DOES NOT CHARGE FEES FOR DEPOSIT ACCOUNTS; OTHER THAN PUNITIVE FEES FOR OVERDRAFTS AND INSUFFICIENT FUND ITEMS. AT 12/31/2018 THE CREDIT UNION HAD 20,844 MEMBERS WITH 38,049 ACCOUNTS TOTALING $557,381,549 IN SHARE DEPOSITS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	AN ANCILLARY PRODUCT OFFERED BY THE CREDIT UNION IS THE ELECTRONIC DELIVERY OF SERVICES. THE CREDIT UNION OFFERS DEBIT CARDS, VISA CREDIT CARDS, ATM ACCESS, PHONE ACCOUNT ACCESS AND INTERNET ACCOUNT ACCESS. ALL SERVICES ARE OFFERED AT NO COST TO ELIGIBLE MEMBERS. ADDITIONALLY, THE CREDIT UNION BELONGS TO THE CO-OP ATM NETWORK, WHICH ENABLES MEMBER TO USE NETWORK RELATED ATMS NATIONWIDE WITH NO SURCHARGE. APPROXIMATELY 60% OF OUR MEMBERS UTILIZE SOME TYPE OF ELECTRONIC DELIVERY SERVICE.	Desc

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	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	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 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	10594	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	48	EmployeeCnt
Employment Tax Returns Filed	0	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	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	ERIC ESTES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7022937777	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 61530 530 AVENUE G	AddressLine1Txt
City	BOULDER CITY	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	890061530	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 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
DALE IMLAY
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
DOUG SCHEPPMANN
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHARMAINE FERRARI
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
ROBERT MERRELL
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
HELENA BROADBENT
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MILO HURST
DIRECTOR (LEFT JAN 2018)	2.00	Yes (X)		$0	$0	$0
FRANK DISANZA
DIRECTOR	2.00	Yes (X)		$0	$0	$0
CINDY ANDERSON
DIRECTOR (FEB 2018)	2.00	Yes (X)		$0	$0	$0
ERIC ESTES
PRESIDENT/CEO	40.00		Yes (X)	$393,382	$0	$84,417
IE-CHEN CHENG
CFO	40.00		Yes (X)	$196,142	$0	$49,664
STEELE HENDRIX
EXEC VP	40.00		Yes (X)	$224,703	$0	$27,373
PATRICIA KLINGER
OPERATIONS ASSISTANT	40.00			$245,426	$0	$61,398	Yes (X)
MARY BETH CLIFT
TELLER SUPERVISOR	40.00			$132,426	$0	$35,183		Yes (X)
LINDA EUGSTER
CARDS SERVICES SUPERVISOR	40.00			$111,913	$0	$37,809		Yes (X)
BARBARA BENNETT
LOAN SUPERVISOR	40.00			$108,115	$0	$39,417		Yes (X)
PATRICIA BUTLER
COLLECTIONS SUPERVISOR	40.00			$100,643	$0	$34,119		Yes (X)
KYLE JOHNSON
COMPLIANCE OFFICER	40.00			$107,017	$0	$65,905		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,619,767	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$435,285	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	9	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
FISERV
2601 NETWORK BLVD SUITE 600	FRISCO	TX	75034	DATA PROCESSING	$765,396
URBANJUNGLE CONTRACTORS
PO BOX 60609	BOULDER CITY	NV	89006	ATM SITE CONSTRUCTION	$245,001

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
LOAN INTEREST	522100	$13,662,783	$13,662,783
SERVICE CHARGES & OTHER FEES	522100	$1,118,582	$1,108,464	$10,118
OTHER NONINTEREST INCOME	522100	$358,576	$358,576

Field	Value	IRS element (for citing)
Total Program Service Revenue	$15,139,941	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,525,110	TotalRevenueColumnAmt
Exclusion	$7,525,110	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$20,623	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	$20,623	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$20,623	TotalRevenueColumnAmt
Exclusion	$20,623	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$442,137	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$414,000	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$28,137	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$28,137	TotalRevenueColumnAmt
Exclusion	$28,137	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,713,811	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,129,823	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$10,118	UnrelatedBusinessRevenueAmt
Exclusion	$7,573,870	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$5,798,962	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$987,370	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,263,324	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$615,063	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$502,534	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$297,441	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$59,009	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,196,480	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$164,673	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$483,133	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$495,476	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$270,840	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$26,457	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$200,868	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$202,447	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
ATM/DEBIT CARD/NSF CHEC	$952,566
LOAN SERVICING EXPENSES	$371,402
OREO & MH REPO/WRITE DO	$110,748
ASSOCIATION DUES	$67,128

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$216,426	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,282,347	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,752,018	BOYAmt
EOY	$11,382,542	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$480	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$2,215,471	BOYAmt
EOY	$2,272,630	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$204,090,911	BOYAmt
EOY	$227,950,191	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$58	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,258,061	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,159,399	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$789,307	BOYAmt
EOY	$1,098,662	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$375,339,863	BOYAmt
EOY	$382,333,566	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,987,084	BOYAmt
EOY	$3,866,630	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$603,174,654	BOYAmt
EOY	$628,904,759	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,699,911	BOYAmt
EOY	$762,064	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$534,223,479	BOYAmt
EOY	$557,381,550	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$535,923,390	BOYAmt
EOY	$558,143,614	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	$67,251,264	BOYAmt
EOY	$70,761,145	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$67,251,264	BOYAmt
EOY	$70,761,145	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$603,174,654	BOYAmt
EOY	$628,904,759	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$6,431,464	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$2,921,583	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	$22,505	PoliticalExpendituresAmt
Volunteer Hours	150	VolunteerHoursCnt
Internal Funds Contributed	$7,500	InternalFundsContributedAmt
Total Exempt Function Expend	$7,500	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6475 W SAHARA AVENUE	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	891463036	ZIPCd

Field	Value	IRS element (for citing)
EIN	880270264	EIN
Paid Internal Funds	$7,500	PaidInternalFundsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	BOULDER DAM CREDIT UNION MAKES AN ANNUAL CONTRIBUTION TO THE NEVADA CREDIT UNION LEAGUE POLITICAL ACTION COMMITTEE (PAC). THIS PAC MAKES CONTRIBUTIONS TO STATE LEVEL CANDIDATES WHO ARE FRIENDS OF CREDIT UNIONS.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,098,662	OtherCostOrOtherBasisAmt
Book Value	$1,098,662	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,159,399	OtherCostOrOtherBasisAmt
Depreciation	$3,159,399	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,098,662	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (8 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
ACCRUED INTEREST/INCOME	$2,222,058	C
SHARE INSURANCE DEPOSIT	$7,395,011	C
AVAILABLE FOR SALE	$231,027,005	F
US GOV'T OBLIGATIONS & FED AGENCY SECURITIES	$16,005,348	C
FED AGENCY SEC/RESIDENTIAL MTG-BACKED SEC/SBA POOLS/COLLATERALIZED MTG	$116,270,750	C
CERT. AT BANKS & OTHER FINANCIAL INSTITUTIONS	$1,235,000	C
CU COOPERATIVE SYSTEMS STOCK	$20,000	C
FHLB DEPOSIT / CAPITAL ACCOUNT	$8,158,394	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$382,333,566	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBER SHARES AND DEPOSITS	Desc
Amt	$557,381,550	Amt

Field	Value	IRS element (for citing)
Total Liability	$557,381,550	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$19,878,203	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	-$2,835,607	OtherRevenueAmt
Revenue Not Reported	-$2,835,607	RevenueNotReportedAmt
Revenue Subtotal	$22,713,810	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$22,713,810	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$13,446,739	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$13,446,739	ExpensesSubtotalAmt
Other Expenses Not Included	$2,835,607	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$2,835,607	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$16,282,346	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017 MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	OREO WRITE DOWN & MH REPO EXPENSE RECLASSIFIED TO FUNCTIONAL EXPENSE -110,748. INTEREST REFUND TO MEMBERS RECLASSIFIED TO FUNCTIONAL EXPENSE -2,724,859.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RENTAL EXPENSES RECLASSED AS REVENUE ON FORM 990
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES RECLASSED AS REVENUE ON FORM 990
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INTEREST REFUND TO MEMBERS RECLASSIFIED TO FUNCTIONAL EXPENSE 2,724,859. OREO WRITE DOWN & MH REPO EXPENSE RECLASSIFIED TO FUNCTIONAL EXPENSE 110,748.

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 (7 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
ERIC ESTES
PRESIDENT/CEO	$360,562	$0	$32,130	$0	$690	$0	$55,000	$0	$34,113	$0	$482,495	$0	$0	$0
IE-CHEN CHENG
CFO	$195,692	$0	$0	$0	$450	$0	$40,394	$0	$12,524	$0	$249,060	$0	$0	$0
STEELE HENDRIX
EXEC VP	$223,979	$0	$0	$0	$724	$0	$0	$0	$31,113	$0	$255,816	$0	$0	$0
PATRICIA KLINGER
OPERATIONS ASSISTANT	$240,428	$0	$0	$0	$4,998	$0	$48,068	$0	$16,429	$0	$309,923	$0	$0	$0
MARY BETH CLIFT
TELLER SUPERVISOR	$129,378	$0	$0	$0	$3,048	$0	$26,970	$0	$10,540	$0	$169,936	$0	$0	$0
LINDA EUGSTER
CARDS SERVICES SUPERVISOR	$109,657	$0	$0	$0	$2,256	$0	$23,180	$0	$16,723	$0	$151,816	$0	$0	$0
KYLE JOHNSON
COMPLIANCE OFFICER	$106,736	$0	$0	$0	$281	$0	$23,651	$0	$44,202	$0	$174,870	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 1A

TRAVEL FOR COMPANIONS - TRAVEL EXPENSES FOR COMPANIONS ARE ALLOWED ONLY WITH APPROVAL OF MANAGEMENT AND DOES NOT ALLOW FOR EXPENSES ABOVE AND BEYOND WHAT IS USUAL AND CUSTOMARY FOR THE LOCATION IN QUESTION. ADDITIONALLY, COMPANION TRAVEL SHOULD NOT BE ALLOWED MORE THAN ONE TIME DURING ANY CALENDAR YEAR AND FOR A PERIOD NOT TO EXCEED ONE WEEK. FORM 1099 IS ISSUED IF THE $600 REPORTING THRESHOLD IS MET. IN 2018 NO SPOUSAL TRAVEL EXCEEDED THE $600 THRESHOLD.

PART I, LINE 4B

ERIC ESTES, CEO/PRESIDENT, PARTICIPATED IN A SPLIT-DOLLAR LIFE INSURANCE PLAN. THERE WERE NO DISBURSEMENTS IN 2018.

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	ERIC ESTES	PersonNm
Relationship With Org	OFFICER OF CREDIT UNION	RelationshipWithOrgTxt
Loan Purpose	FUND PURCHASE OF CASH VALUE LIFE INSURANCE POLICY	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$2,100,000	OriginalPrincipalAmt
Balance Due	$2,272,630	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	$2,272,630	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 6, VOLUNTEERS:	THE 9 VOLUNTEERS REPORTED IN PART I, LINE 6 CONSISTS OF 7 BOARD MEMBERS AND 2 SUPERVISORY COMMITTEE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 6	THE CREDIT UNION'S MEMBERS HAVE RIGHTS TO ELECT THE MEMBERS OF THE GOVERNING BODY. THE CREDIT UNION'S MEMBERS ALSO RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS IN THE FORM OF CASH DIVIDENDS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE CREDIT UNION HAVE THE RIGHT TO ELECT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, WHETHER PERIODICALLY, OR AS VACANCIES ARISE, OR OTHERWISE.
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.
FORM 990, PART VI, SECTION B, LINE 11B	THE COMPLETED 990 IS REVIEWED BY THE CEO/PRESIDENT, CFO AND OPERATIONS ASSISTANT.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF DIRECTORS AND SUPERVISORY COMMITTEE MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15	THE CEO'S COMPENSATION IS ESTABLISHED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS. SENIOR MANAGEMENT SALARIES ARE SUBJECT TO GENERAL INDEX INCREASES APPLIED TO ALL STAFF AND RECOMMENDED BY THE CEO TO THE BOARD OF DIRECTORS FOR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	QUARTERLY FINANCIAL STATEMENTS ARE POSTED IN THE LOBBY OF THE CREDIT UNION'S OFFICE. GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
"SPLIT DOLLAR NONRECOURSE LOAN REPRESENTATION"	THE 2018 FORM 990 DOES NOT ALLOW PDF ATTACHMENTS TO BE INCLUDED WITH THE ELECTRONICALLY FILED FORM 990, WITH THE EXCEPTION OF SPECIFIC ATTACHMENTS REQUIRED BY THE IRS. BOULDER DAM CREDIT UNION HAS AN E-FILE REQUIREMENT AND CANNOT PAPER FILE UNLESS REQUIRED TO DO SO BY THE IRS. IF A PAPER COPY OF THE RETURN IS FILED WHEN IT IS NOT REQUIRED THE IRS MAY CONSIDER THE RETURN AS NOT TIMELY FILED; THEREFORE THE "SPLIT DOLLAR NONRECOURSE LOAN REPRESENTATION" IS AVAILABLE UPON REQUEST TO THE IRS.