POINT WEST CREDIT UNION: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: POINT WEST CREDIT UNION (EIN 93-0232289)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-11-13
IRS object ID: 201723179349308402
Schema version: 2016v3.0
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	2017-11-13T17:28:06-06:00	ReturnTs
Tax Period End	2016-12-31	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	2016-01-01	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	PO Box 11999	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	AMY NELSON	PersonNm
Person Title	President & CEO	PersonTitleTxt
Phone	5035465000	PhoneNum
Signature	2017-11-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Wendy Campos	PreparerPersonNm
PTIN	P00448102	PTIN
Phone	5032421447	PhoneNum
Preparation	2017-11-06	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	12.129.7.100	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-11-06	IPDt
IP Tm	13:27:10	IPTm
IP Timezone	PS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	59F1A538AFF16333F506100D938A7F96F3A5584C	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	AMY NELSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 11999	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,102,635	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	28	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$27,096	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$15,237	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$4,200,694	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,526,430	CYProgramServiceRevenueAmt
PY Investment Income	$332,350	PYInvestmentIncomeAmt
CY Investment Income	$2,502,174	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$4,533,044	PYTotalRevenueAmt
CY Total Revenue	$7,028,604	CYTotalRevenueAmt
PY Grants And Similar Paid	$10,263	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$11,300	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,689,546	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,738,365	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,574,225	PYOtherExpensesAmt
CY Other Expenses	$2,644,663	CYOtherExpensesAmt
PY Total Expenses	$4,274,034	PYTotalExpensesAmt
CY Total Expenses	$4,394,328	CYTotalExpensesAmt
PY Revenues Less Expenses	$259,010	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,634,276	CYRevenuesLessExpensesAmt
Total Assets BOY	$92,717,647	TotalAssetsBOYAmt
Total Assets EOY	$98,884,895	TotalAssetsEOYAmt
Total Liabilities BOY	$86,117,519	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$89,606,516	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,600,128	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,278,379	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	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	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 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	2051	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	28	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
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
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	PO Box 11999	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97211	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Susan Brown
Chair	1.00	Yes (X)	Yes (X)	$0	$0	$0
George Hager
Vice Chair	1.00	Yes (X)	Yes (X)	$0	$0	$0
Karen Schilling
Secretary	1.00	Yes (X)	Yes (X)	$0	$0	$0
Josh Kirby
Board member	1.00	Yes (X)		$0	$0	$0
Mark Oliver
Board member	1.00	Yes (X)		$0	$0	$0
Peri Tharp
Board member	1.00	Yes (X)		$0	$0	$0
Graham Eichman
Board member	1.00	Yes (X)		$0	$0	$0
Amy Nelson
CEO, TREASURER	40.00		Yes (X)	$157,624	$0	$9,669
BRIAN GRIFFIS
VP FINANCE & ADMINISTRATIO	40.00		Yes (X)	$95,325	$0	$292

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$252,949	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$9,961	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	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
Visa USA Inc
PO Box 742233	Los Angeles	CA	900742233	Card Payment Services	$225,477
Fiserv
PO Box 99924	Grapevine	TX	76099	Core Information Processor	$172,659

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
INTEREST ON LOANS	522100	$3,317,739	$3,317,739
SERVICE CHARGES & FEES	522100	$1,074,529	$1,067,481	$7,048
OTHER NONINTEREST INC	522100	$134,162	$114,114	$20,048

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,526,430	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$261,649	TotalRevenueColumnAmt
Exclusion	$261,649	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$5,314,556	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$3,074,031	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$2,240,525	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,240,525	TotalRevenueColumnAmt
Exclusion	$2,240,525	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,028,604	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,499,334	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$27,096	UnrelatedBusinessRevenueAmt
Exclusion	$2,502,174	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$11,300	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$262,910	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,197,590	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$9,443	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$148,559	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$119,863	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$24,108	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$44,545	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$340,769	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$128,811	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$163,466	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$47,192	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$151,101	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$75,042	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$207,368	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$92,062	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$66,544	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
MEMBER PRODUCT	$987,955
LOAN SERVICING	$180,846
LOAN LOSS PROVISION	$46,149
DUES	$36,360

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$52,345	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,394,328	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$10,748,890	BOYAmt
EOY	$4,240,551	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,955,741	BOYAmt
EOY	$10,191,684	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	$65,359,923	BOYAmt
EOY	$80,077,819	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,883,517	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,413,940	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,315,812	BOYAmt
EOY	$469,577	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,121,326	BOYAmt
EOY	$1,644,013	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$355,929	BOYAmt
EOY	$339,229	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,243,545	BOYAmt
EOY	$1,305,541	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$92,717,647	BOYAmt
EOY	$98,884,895	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$788,904	BOYAmt
EOY	$894,047	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$250,000	BOYAmt
EOY	$250,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$85,078,615	BOYAmt
EOY	$88,462,469	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$86,117,519	BOYAmt
EOY	$89,606,516	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	$6,600,128	BOYAmt
EOY	$9,278,379	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,600,128	BOYAmt
EOY	$9,278,379	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$92,717,647	BOYAmt
EOY	$98,884,895	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,634,276	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$43,975	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	$2,500	PoliticalExpendituresAmt
Volunteer Hours	0	VolunteerHoursCnt
Expended527 Activities	$0	Expended527ActivitiesAmt
Internal Funds Contributed	$2,500	InternalFundsContributedAmt
Total Exempt Function Expend	$2,500	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	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	$2,500	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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$236,070	OtherCostOrOtherBasisAmt
Book Value	$236,070	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,680	OtherCostOrOtherBasisAmt
Depreciation	$7,680	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$625,830	OtherCostOrOtherBasisAmt
Depreciation	$618,832	DepreciationAmt
Book Value	$6,998	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,013,937	OtherCostOrOtherBasisAmt
Depreciation	$1,787,428	DepreciationAmt
Book Value	$226,509	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$469,577	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MEMBERS' SHARE AND SAVINGS ACCOUNTS	Desc
Amt	$88,462,469	Amt

Field	Value	IRS element (for citing)
Total Liability	$88,462,469	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,028,604	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$7,028,604	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,028,604	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,394,328	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,394,328	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,394,328	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X, Line 2:	FormAndLineReferenceDesc
Explanation	FIN 48 (ASC 740) Uncertain Tax Positions FOOTNOTE - THE CREDIT UNION HAD NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2016 AND 2015. INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ARE RECOGNIZED BY THE CREDIT UNION AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED DECEMBER 31, 2016 AND 2015, THE CREDIT UNION RECOGNIZED NO INTEREST AND PENALTIES.	ExplanationTxt

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	Yes (1)	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	CEO, TREASURER	TitleTxt
Base Compensation Filing Org	$153,824	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$3,800	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$9,669	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$167,293	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 4b	FormAndLineReferenceDesc
Explanation	THE CEO HAS A COLLATERAL ASSIGNED SPLIT DOLLAR ARRANGEMENT. NO ADDITIONAL PAYMENTS, DISBURSEMENTS, PURCHASES OR LOANS WERE MADE IN 2016. THE LIFE INSURANCE WAS PURCHASED IN 2012.	ExplanationTxt

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 VP OF FINANCE & ADMINISTRATION 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 the Internal Auditor and 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 AN EXECUTIVE SESSION. PRIOR TO 12/31/2016 THE LAST TIME THE EXECUTIVE COMMITTEE MET TO DECIDE CEO COMPENSATION WAS 6/21/2016.
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.