2017-08-28T13:11:24-07:00 2016-12-31 Jones Mertsching CPAs PC 32186 Castle Ct Suite 220 Evergreen CO 80439 990 2016-01-01 840375111 MOUNTAIN WEST CREDIT UNION ASSOCIATION MOUN 8004771697 1009 GRANT ST DENVER CO 80203 Shaun Ongstad Senior VP/Controller 2017-08-24 true Eric L Jones P00634170 3034809090 2016 2021-01-29 14:40:06Z SCOTT EARL 1009 GRANT ST DENVER CO 80203 5646667 false false X www.mwcua.com X 1969 CO To Protect, Promote and Perpetuate the Credit Union Movement in Arizona, Colorado and Wyoming. 11 11 0 39 0 1687 26146 3209436 3371979 237541 186165 0 3448664 3584290 0 0 1770795 1815625 0 0 1498887 2007904 3269682 3823529 178982 -239239 17662950 17516360 569409 591412 17093541 16924948 To Protect, Promote and Perpetuate the Credit Union Movement in Arizona, Colorado and Wyoming. false false The Association provides education and training programs and conferences for member credit unions. Such programs and conferences help credit union staff, management and volunteers develop the skills they need to grow their credit union. The Association's Advocacy Department provides Arizona, Colorado and Wyoming Credit Unions with legislative, political, grassroots, legal and regulatory support. The function of the Advocacy team is to create a positive regulatory and legislative environment for state and federally chartered credit unions. The Association also provides compliance advice and weekly communication to its credit union members. false false false false true false false false false false true true false false true true false true false false false false false false false false false false false true false false false false false false false false false false true false false false false false true true true false false true 0 0 false 0 false false false false false false false false false false false false false X 11 11 false false false false true true true true true false true true false true true false false true true true false X Mountain West CU Association 8004771697 1009 GRANT ST DENVER CO 80203 BOB RAMIREZ Director 2.00 0.00 X 0 0 0 SUSAN FRANK Director 2.00 0.00 X 0 0 0 JOHN UCHIDA Chairman 4.00 0.00 X 0 0 0 JIM YATES Vice Chair 2.00 0.00 X 0 0 0 COLLEEN CURTIS Treasurer 2.00 0.00 X 0 0 0 JAY CURTIS Secretary 2.00 0.00 X 0 0 0 STEVE HIGGINSON Director 2.00 0.00 X 0 0 0 KERRY SPRADLING Director 2.00 0.00 X 0 0 0 RANDY BERNSTEIN Director 2.00 0.00 X 0 0 0 GREG MILLS Director 2.00 0.00 X 0 0 0 SANDY NEVES Director 2.00 0.00 X 0 0 0 SCOTT EARL President/CEO 20.00 20.00 X 0 457864 142729 TIM DORE Senior VP 40.00 0.00 X 0 172770 26643 DAN SANTANGELO Senior VP 26.00 14.00 X 0 171077 13007 MARK ROBEY Senior VP 20.00 20.00 X 0 153519 22938 SHAUN ONGSTAD Senior VP 10.00 30.00 X 0 141727 17065 1096957 222382 0 false true false THE BROADMOOR 1 LAKE AVENUE COLORADO SPRINGS CO 80906 Hotel & Convention 326499 1 26146 26146 Annual Meeting 611430 394133 394133 Education Programs 611430 551870 551870 Membership Dues & Assessments 900099 2425976 2425976 3371979 69546 69546 0 0 0 2178996 2062377 116619 116619 116619 0 0 0 0 3584290 3488598 69546 0 0 0 0 0 0 1435887 74964 196262 108512 0 15825 0 261788 0 25918 82615 107763 6779 14104 0 174099 178887 0 0 0 0 0 22242 Cost of Education Programs 755457 Advanced Strategies 264680 Dues & Subscriptions 48077 Telephone 37834 11836 3823529 0 0 0 0 448726 326454 0 23071 63008 0 0 0 0 114022 78893 2910 2910 0 5049741 4597544 12017080 11940151 0 0 10310 510310 17662950 17516360 409485 354509 39325 98402 120599 138501 569409 591412 X 16978868 16924948 114673 17093541 16924948 17662950 17516360 -239239 70646 X false true X true false false true false false 2910 2910 11773055 C 11940151 Accrued Compensated Absences 122554 Accrued Postretirement Benefit Cost 15947 138501 X Part X : FIN48 Footnote Tax exempt status:The Association qualifies for and has received exemption as a tax exempt organization under Section 501(c)(6) of the Internal Revenue Code. However, the Association's subsidiaries are taxable entity, and therefore, federal and state income taxes have been provided for on Subsidiaries income. The Companys accounting policy under FASB ASC 740-10 Accounting for Uncertainty in Income Taxes is to recognize in its financial statements only those tax benefits (reported or to be reported in its tax returns) when it is more likely than not that the tax position will be sustained on examination by the relevant taxing authority. Management currently believes that it is more likely than not that all of its significant tax positions (including positions related to the unrelated business income tax) would be sustained on examination by relevant taxing authorities. Additionally, no interest and penalties have been recorded in the accompanying consolidated financial statements related to uncertain tax positions. Currently the 2015, 2014, and 2013 Federal Form 990 Information Returns are open for examination by the IRS. Federal income tax returns related to UBIT have not been filed as Management currently believes that none of the Associations activities are unrelated to its exempt purpose. X true true X X X X X false true false DAN SANTANGELO Senior VP 161938 9139 10782 2225 184084 MARK ROBEY Senior VP 145088 8431 4225 18713 176457 SCOTT EARL President/CEO 417358 40506 128550 14179 600593 SHAUN ONGSTAD Senior VP 134057 7670 9583 7482 158792 TIM DORE Senior VP 165140 7630 7867 18776 199413 Part I, Line 1a: Relevant information in regards to selections on 1a. The benefits of spousal travel were included in the President/CEO's W-2 wages. See Schedule O See Schedule O 62781 Rent paid false Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder MEMBERS OF THE ASSOCIATION CONSIST OF STATE AND FEDERAL CREDIT UNIONS HAVING THEIR PRINCIPAL OFFICE LOCATED IN THE STATES OF ARIZONA, COLORADO, OR WYOMING. A CREDIT UNION HAVING ITS PRINCIPAL OFFICE OUTSIDE THE STATE OF ARIZONA, COLORADO OR WYOMING MAY BE AN ASSOCIATE CREDIT UNION MEMBER FOR THE ASSOCIATION PROVIDED THE CREDIT UNION MAINTAINS A PHYSICAL OFFICE WITHIN THE STATES OF ARIZONA, COLORADO, OR WYOMING AND MEETS CERTAIN OTHER CONDITIONS. SUCH ASSOCIATE CREDIT UNION MEMBER SHALL HAVE THE SAME VOTING RIGHTS AS MEMBER CREDIT UNIONS. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body MEMBERS HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS THROUGH AN ELECTION PROCESS AS OUTLINED IN THE BYLAWS. THE TERMS OF DIRECTORS ARE GENERALLY THREE YEARS AND ARE STAGGERED WITHIN EACH CLASS. EACH MEMBER HAS ONE VOTE FOR EACH DIRECTORSHIP IN THEIR STATE ONLY. ALL ELECTIONS FOR DIRECTORS SHALL BE DETERMINED BY PLURALITY VOTE, AND CONCLUDE ANNUALLY AT THE ANNUAL MEETING. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders DECISIONS OF GOVERNING BODY REQUIRING APPROVAL BY THE MEMBERSHIP INCLUDE:EXPULSION OF A MEMBER (2/3 VOTE), AMEND THE BYLAWS (MAJORITY VOTE), AND AMEND THE CERTIFICATE OF INCORPORATION (2/3 VOTE).IN THE EVENT OF DISSOLUTION OF THE ASSOCIATION, ALL ASSETS WILL BE LIQUIDATED, AND ALL CREDITORS WILL BE PAID IN FULL, AFTER WHICH DISTRIBUTION WILL BE MADE TO THE MEMBER CREDITS UNIONS IN PROPORTION TO THE DUES PAID BY THEM IN THAT YEAR IN WHICH LIQUIDATION COMMENCED. ASSOCIATE MEMBERS SHALL NOT BE ENTITLED TO ANY DISTRIBUTION OF MONEY OR PROPERTY UPON LIQUIDATION OR OTHERWISE. Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS PREPARED BY THE ASSOCIATION'S CPA FIRM AND THEN REVIEWED THOROUGHLY BY THE ASSOCIATION'S SENIOR VP/CONTROLLER BEFORE THE FORM 990 IS FILED. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management CEO - THE REVIEW IS DONE ANNUALLY BY KGA (OUTSIDE CONSULTING FIRM) WITH THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. KGA PREPARES COMPARABLE DATA AND MONITORS THE REVIEW PROCESS. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees OTHER OFFICERS AND KEY EMPLOYEES - DIRECT SUPERVISOR REVIEWS ANNUALLY AND PREPARES A WRITTEN EVALUATION THAT IS REVIEWED BY THE EMPLOYEE AND SIGNED, THE KGA COMPEASE PROGRAM IS USED TO DETERMINE SALARIES BASED ON THE COMPETENCIES AND REQUIRED SKILL LEVELS Form 990, Part VI, Line 19: Other Organization Documents Publicly Available NO DOCUMENTS AVAILABLE TO THE PUBLIC EXCEPT UPON REQUEST AND APPROVAL BY KEY MANAGEMENT. FORM 990 PARTS VII AND IX - COMPENSATION THE ASSOCIATION'S OFFICERS AND OTHER EMPLOYEES ARE COMPENSATED BY THE ASSOCIATION'S WHOLLY OWNED SUBSIDIARY, CREDIT UNION STRATEGIC PARTNERS, INC. (CUSP)84-0620601 (AND ON THE PAYROLL OF CO-ADVANTAGE). THE TOTAL AMOUNTS FOR COMPENSATION REPORTED IN PART VII ARE THE TOTAL COMPENSATION AND BENEFITS PAID TO THE OFFICERS BY CUSP AND ARE REPORTED IN COLUMN E SINCE THE AMOUNTS ARE PAID BY A COMMON PAYMASTER (CO-ADVANTAGE). THE AMOUNT REPORTED IN PART IX, LINES 7-11 ARE THE TOTAL AMOUNT OF COMPENSATION EXPENSE, PAYROLL TAXES AND BENEFITS FOR ALL EMPLOYEES (INCLUDING OFFICERS) ALLOCATED TO THE ASSOCIATION BY CUSP. SUCH AMOUNTS ARE DETERMINED BASED ON TIME STUDIES AND ARE APPROVED IN THE BUDGET PROCESS FOR BOTH ORGANIZATIONS. FORM 990, PART 1,LINE 5 &PART V, LINE 2a NUMBER OF EMPLOYEES IS REPORTED AS ZERO AS THE ORGANIZATION DOES NOT FILE FORM W-3. CO-ADVANTAGE FILES FORM W-3 TO REPORT THE COMPENSATION OF ALL EMPLOYEES. FORM 990, SCHDULE L, PART IV, LINE (1), BUSINESS TRANSACTIONS AS NOTED IN SCHEDULE R, PART IV, THE ASSOCIATION HAS A WHOLLY OWNED SUBSIDIARY, CREDIT UNION STRATEGIC PARTNERS,INC. (CUSP). THE OFFICERS OF THE ASSOCIATION ARE ALSO OFFICERS OF CUSP. CUSP OWNS THE HEADQUARTERS FACILITY OF THE ASSOCIATION AND RENT PAID BY THE ASSOCIATION TO CUSP FOR 2016 WAS $62,781. FORM 990, SCHEDULE C, PART III-A, LINE 1 DUES ARE PAID BY MEMBER CREDIT UNIONS. THE MEMBER CREDIT UNIONS ARE TAX EXEMPT. THUS, THERE WOULD NOT BE A TAX DEDUCTION OR BENEFIT FOR ANY DUES PAYMENT. Mountain West CU Foundation Inc 1009 Grant St Denver CO 80203 742232424 501(c)(3) CO 501(c)(3) 509(a)(2) N/A false Credit Union Strategic Partners Inc 1009 Grant Street Denver CO 80203 840620601 Credit Union Services CO N/A C Corp 3044029 13728390 1.00000 true false false false false false false false false false true false false false false true true false false false Credit Union Strategic Partners Inc j 62781 market rent Credit Union Strategic Partners Inc o 1802760 annual budget Credit Union Strategic Partners Inc p 1932070 actual paid