2017-11-15T16:28:13-06:00 2016-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2016-01-01 820214435 IDAHO CREDIT UNION LEAGUE INC IDAH 8009959064 2710 SUNRISE RIM RD STE 100 BOISE ID 83705 TROY STANG PRESIDENT/CEO 8009959064 2017-11-15 1 KIM HUNWARDSEN CPA P00484560 2083447150 2017-11-07 199.116.169.43 2017-11-15 13:40:01 MS P 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 A51064DAB4014962BF1222C01DA9D25F79EA77EA 2016 2017-02-10 21:41:12Z X TROY STANG 2710 SUNRISE RIM RD STE 100 BOISE ID 83705 1828006 0 X WWW.IDAHOCUL.ORG X 1956 ID TO PROVIDE CONSULTING AND OTHER SERVICES TO MEMBER CREDIT UNIONS IN THE STATE OF IDAHO. 9 9 2 65 12418 9080 0 0 496706 517800 5304 1157794 6812 15673 508822 1691267 7370 7648 0 0 147464 238033 0 0 0 254015 633399 408849 879080 99973 812187 1634782 2613033 620043 786107 1014739 1826926 TO PROVIDE CONSULTING AND OTHER SERVICES TO MEMBER CREDIT UNIONS IN THE STATE OF IDAHO. 0 0 PROVIDE PUBLICATIONS, EDUCATION, SCHOLARSHIPS, AND PUBLIC RELATIONS SUPPORT TO PARTICIPATING CREDIT UNIONS. PROVIDE SUPPORTING ADMINISTRATIVE SERVICES TO 33 MEMBER CREDIT UNIONS INCLUDING CONSULTING, COMPLIANCE ASSISTANCE, AND COMPLIANCE RESOURCE SUPPORT. SERVE AS AN EFFECTIVE ADVOCATE FOR IDAHO'S CREDIT UNIONS. 0 0 1 1 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 2 0 1 2 1 1 1 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 0 X JENNIFER HUGGARD 2083404842 2710 SUNRISE RIM RD STE 100 BOISE ID 83705 KENT OREM FROM 052016 CHAIR 1.00 X X 0 0 0 PAULA REEDY UNTIL 052016 VICE CHAIR 1.00 X X 0 0 0 TODD ERICKSON SEC/TREAS(UNTIL 5/16)/VICE CHAIR 1.00 X X 0 0 0 BRAD SWARTZENTRUBER FROM 0516 SECRETARY/TREASURER 1.00 X X 0 0 0 SHANE BERGER CHAIR (UNTIL 05/16)/DIRECTOR 1.00 X X 0 0 0 CHRIS LOSETH DIRECTOR 1.00 X 0 0 0 GREG SONNEN DIRECTOR 1.00 X 0 0 0 SUZIE SNEAD UNTIL 022016 DIRECTOR 1.00 X 0 0 0 ROBERT TAYLOR UNTIL 052016 DIRECTOR 1.00 X 0 0 0 BRENT NEIBAUR DIRECTOR 1.00 X 0 0 0 BRIAN OSBERG DIRECTOR 1.00 X 0 0 0 VAL BROOKS FROM 052016 DIRECTOR 1.00 X 0 0 0 KATHY THOMSON PRESIDENT/CEO 17.00 23.00 X 127963 0 19810 WILLIAM HALL VICE PRESIDENT 17.00 23.00 X 83876 0 12375 211839 0 32185 1 0 0 0 0 MEMBERSHIP DUES 541900 517800 517800 517800 7751 7751 49200 36782 12418 12418 12418 1250000 99957 1150043 1150043 1150043 OTHER INCOME 541900 3255 3255 3255 1691267 521055 12418 1157794 7648 221694 16339 12331 12327 391425 9779 1950 12926 10250 20651 13143 5006 POLICY WORKS 57613 DUES AND SUBSCRIPTIONS 38643 EDUCATION 11932 STATE TAX EXPENSE 30 35393 879080 100 1299445 2260964 2968 4759 117128 93491 137704 23637 144111 144111 50454 179562 1634782 2613033 72999 154475 148062 167516 398982 464116 620043 786107 X 1012039 1819226 2700 7700 1014739 1826926 1634782 2613033 812187 0 X X 0 1 X 1 0 0 0 0 0 0 0 IDAHO CREDIT UNION LEGISLATIVE ACTION COMMITTEE 2770 VISTA BOISE ID 83705 300053685 0 33693 1 1 0 58126 52519 5607 59002 40972 18030 23637 CREDIT UNION HOUSE LLC 50000 C CUNA STRATEGIC SERVICES STOCK 5790 C INVESTMENT IN SUBSIDIARY 88321 C 144111 INTERCOMPANY ACCOUNTS RECEIVABLE 179562 179562 ACCRUED TRUST FUNDS 452332 INTERCOMPANY ACCOUNTS PAYABLE 151 IDAHO YOUNG PROFESSIONALS 11633 464116 X 1728049 0 1728049 -36782 -36782 1691267 915862 36782 36782 879080 0 879080 PART X, LINE 2: IDAHO CREDIT UNION LEAGUE IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(6), BUSINESS LEAGUES AND MEMBER ORGANIZATIONS. THE LEAGUE IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE LEAGUE IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE LEAGUE FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. THE LEAGUE BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE LEAGUE WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES IN REVENUE FOR TAX REPORTING -36,782. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES IN REVENUE FOR TAX REPORTING 36,782. 1 SCHOLARSHIP 9 7648 FMV PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF SCHOLARSHIPS AWARDED DURING THE YEAR AND THE SELECTION CRITERIA USED. THE LEAGUE'S SCHOLARSHIP COMMITTEE EVALUATES EACH APPLICATION INDIVIDUALLY, BASED STRICTLY ON CONTENT. FORM 990, PART VI, SECTION A, LINE 6 ANY CREDIT UNION ORGANIZED UNDER STATE OR FEDERAL LAW IN THE STATE OF IDAHO SHALL BE ELIGIBLE FOR MEMBERSHIP. THE RIGHTS AND INTEREST OF ALL MEMBERS ARE EQUAL. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS CONSISTS OF MEMBERS CHOSEN BY AND FROM REGULAR MEMBER CREDIT UNIONS OF THE LEAGUE. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS MUST BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE 990 AND THEN INFORMS THE BOARD MEMBERS THAT THE FORM HAS BEEN COMPLETED, FILED AND IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND STAFF ARE COVERED BY THE CONFLICT OF INTEREST POLICY. BOARD AND MANAGEMENT DETERMINE IF A CONFLICT EXISTS. BOARD AND MANAGEMENT REVIEW ACTUAL CONFLICTS. ANY BOARD OR STAFF MEMBER WITH A CONFLICT IS ASKED TO RECUSE THEMSELVES FROM VOTES AND/OR PARTICIPATION IN AFFECTED ACTIVITY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPENSATION MANAGEMENT SOFTWARE CALLED COMPEASE WHICH IS BASED ON INDUSTRY AND OTHER SALARY SURVEYS. THE BOARD APPROVES CEO COMPENSATION ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. IDAHO CREDIT UNION LEGISLATIVE ACTION COMMITTEE 2770 VISTA AVENUE BOISE ID 83705 300053685 POLITICAL ACTION COMMITTEE (PAC) ID 527 IDAHO CREDIT UNION LEAGUE INC 1 LEAGUE SERVICES INC 2770 VISTA AVENUE BOISE ID 83705 820293325 CREDIT UNION SERVICES ID IDAHO CREDIT UNION LEAGUE INC C 463946 856496 1.00000 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 1 0 LEAGUE SERVICES INC A 49200 FAIR MARKET VALUE