2016-06-02T09:24:38-05:00 2015-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2015-01-01 820214435 IDAHO CREDIT UNION LEAGUE INC IDAH 2083434841 2770 S VISTA AVENUE BOISE ID 83705 KATHY THOMSON PRESIDENT/CEO 2083434841 2016-05-24 1 KIM HUNWARDSEN CPA P00484560 2083447150 2016-05-23 2015 2016-09-27 15:27:22Z KATHY THOMSON 2770 S VISTA AVENUE BOISE ID 83705 553787 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 9020 0 0 0 537122 496706 3816 5304 16828 6812 557766 508822 6500 7370 0 0 260451 147464 0 0 0 231187 254015 498138 408849 59628 99973 1543814 1634782 629048 620043 914766 1014739 TO PROVIDE CONSULTING AND OTHER SERVICES TO MEMBER CREDIT UNIONS IN THE STATE OF IDAHO. 0 0 PROVIDE DIRECT MEMBER SERVICES TO PARTICIPATING CREDIT UNIONS INCLUDING PUBLICATIONS, EDUCATION, SCHOLARSHIPS, AND PUBLIC RELATIONS. 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 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 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 1 1 1 1 1 1 1 1 1 0 X KATHY THOMSON 2083434841 2770 S VISTA AVENUE BOISE ID 83705 SHANE BERGER CHAIR 1.00 X X 0 0 0 PAULA REEDY VICE CHAIR 1.00 X X 0 0 0 TODD ERICKSON SECRETARY/TREASURER 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 DIRECTOR 1.00 X 0 0 0 ROBERT TAYLOR 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 KATHY THOMSON PRESIDENT/CEO 40.00 X 122311 0 26360 WILLIAM HALL VICE PRESIDENT 40.00 X 77819 0 16866 200130 0 43226 1 0 1 0 0 MEMBERSHIP DUES 541900 496706 496706 496706 5304 5304 49200 40180 9020 9020 9020 4785 -4785 -4785 OTHER INCOME 541900 2577 2577 2577 508822 494498 9020 5304 7370 105125 30336 2143 9860 1381 11500 16905 7442 2139 11148 15224 19348 13322 3057 STATE TAX EXPENSE 30 POLICY WORKS 51750 DUES AND SUBSCRIPTIONS 43189 ADVOCACY 23784 33796 408849 128611 100 1053699 1299445 1000 4785 4858 2968 524460 386756 152078 137704 144111 144111 54672 50454 1543814 1634782 100759 72999 189337 148062 338952 398982 629048 620043 X 907066 1012039 7700 2700 914766 1014739 1543814 1634782 99973 0 X X 0 1 X 1 0 0 0 0 0 IDAHO CREDIT UNION LEGISLATIVE ACTION COMMITTEE 2770 VISTA BOISE ID 83705 300053685 0 31395 1 1 0 32500 32500 227117 209922 17195 147715 94525 53190 58126 49155 8971 59002 33154 25848 137704 INVESTMENT IN LLC'S 50000 C CUNA STRATEGIC SERVICES STOCK 5790 C INVESTMENT IN SUBSIDIARY 88321 C 144111 ACCRUED TRUST FUNDS 398818 INTERCOMPANY ACCOUNTS PAYABLE 164 398982 X 553787 0 553787 -44965 -44965 508822 453814 44965 44965 408849 0 408849 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 AS A TRADE ASSOCIATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE ENTITY 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. THE ENTITIES' FORMS 990-T AND OTHER INCOME TAX FILINGS REQUIRED BY STATE, LOCAL, OR NON-U.S. TAX AUTHORITIES ARE NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS BEFORE 2012. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD IN REVENUE FOR TAX REPORTING -4,785. RENTAL EXPENSES IN REVENUE FOR TAX REPORTING -40,180. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD IN REVENUE FOR TAX REPORTING 4,785. RENTAL EXPENSES IN REVENUE FOR TAX REPORTING 40,180. 1 SCHOLARSHIP 11 7370 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. X X X X 0 0 0 KATHY THOMSON PRESIDENT/CEO 121915 0 0 0 396 0 12400 0 16204 0 150915 0 0 0 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 11 THE ORGANIZATION PROVIDES A DRAFT COPY OF THE FORM 990 VIA E-MAIL TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING THE RETURN. THE DRAFT COPY OF THE FORM 990 IS ALSO REVIEWED BY THE ORGANIZATION'S PRESIDENT AND VICE PRESIDENT PRIOR TO FILING. 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 700516 761474 1.00000 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 LEAGUE SERVICES INC A 49200 FAIR MARKET VALUE