IDAHO CREDIT UNION LEAGUE INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
IDAHO CREDIT UNION LEAGUE INC (EIN 82-0214435)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-02
IRS object ID
201503069349301015
Schema version
2014v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-11-02T12:10:28-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1877 W MAIN ST STE 800AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN820214435EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IDAHO CREDIT UNION LEAGUE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIDAHBusinessNameControlTxt
Phone2083434841PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12770 VISTA AVENUEAddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83705ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHY THOMSONPersonNm
Person TitlePRESIDENT/CEOPersonTitleTxt
Phone2083434841PhoneNum
Signature2015-11-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIM HUNWARDSEN CPAPreparerPersonNm
PTINP00484560PTIN
Phone2083447150PhoneNum
Preparation2015-11-02PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHY THOMSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12770 VISTA AVENUEAddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83705ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$597,801GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IDAHOCUL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1956FormationYr
Legal Domicile StateIDLegalDomicileStateCd
Activity Or MissionTO PROVIDE CONSULTING AND OTHER SERVICES TO MEMBER CREDIT UNIONS IN THE STATE OF IDAHO.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers67TotalVolunteersCnt
Total Gross UBI$9,631TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$11,300PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$548,916PYProgramServiceRevenueAmt
CY Program Service Revenue$537,122CYProgramServiceRevenueAmt
PY Investment Income$3,777PYInvestmentIncomeAmt
CY Investment Income$3,816CYInvestmentIncomeAmt
PY Other Revenue-$197PYOtherRevenueAmt
CY Other Revenue$16,828CYOtherRevenueAmt
PY Total Revenue$563,796PYTotalRevenueAmt
CY Total Revenue$557,766CYTotalRevenueAmt
PY Grants And Similar Paid$3,198PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$334,171PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$260,451CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$192,565PYOtherExpensesAmt
CY Other Expenses$231,187CYOtherExpensesAmt
PY Total Expenses$529,934PYTotalExpensesAmt
CY Total Expenses$498,138CYTotalExpensesAmt
PY Revenues Less Expenses$33,862PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$59,628CYRevenuesLessExpensesAmt
Total Assets BOY$1,121,719TotalAssetsBOYAmt
Total Assets EOY$1,543,814TotalAssetsEOYAmt
Total Liabilities BOY$265,426TotalLiabilitiesBOYAmt
Total Liabilities EOY$629,048TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$856,293NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$914,766NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE CONSULTING AND OTHER SERVICES TO MEMBER CREDIT UNIONS IN THE STATE OF IDAHO.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDE DIRECT MEMBER SERVICES TO PARTICIPATING CREDIT UNIONS INCLUDING PUBLICATIONS, EDUCATION, SCHOLARSHIPS, AND PUBLIC RELATIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPROVIDE SUPPORTING ADMINISTRATIVE SERVICES TO 35 MEMBER CREDIT UNIONS INCLUDING CONSULTING, COMPLIANCE ASSISTANCE, AND COMPLIANCE RESOURCE SUPPORT.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescSERVE AS AN EFFECTIVE ADVOCATE FOR IDAHO'S CREDIT UNIONS.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint VentureYes (1)InvestmentInJointVentureInd
Written Policy Or Procedure0WrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2083434841PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12770 VISTA AVENUEAddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83705ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SHANE BERGER
CHAIR2.00Yes (X)Yes (X)$0$0$0
VAL GUENTHER
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
TODD ERICKSON
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$0
LINDA CHATFIELD
DIRECTOR1.00Yes (X)$0$0$0
CHRIS LOSETH
DIRECTOR1.00Yes (X)$0$0$0
BRENT NEIBAUR
DIRECTOR1.00Yes (X)$0$0$0
PAULA REEDY
DIRECTOR1.00Yes (X)$0$0$0
ROBERT TAYLOR
DIRECTOR1.00Yes (X)$0$0$0
BRIAN OSBERG
DIRECTOR1.00Yes (X)$0$0$0
KATHY THOMSON
PRESIDENT/CEO50.00Yes (X)$113,890$14,789$23,398
FieldValueIRS element (for citing)
Total Reportable Comp From Org$113,890TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$14,789TotReportableCompRltdOrgAmt
Total Other Compensation$23,398TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES541900$522,122$522,122
ID YOUNG PROFESSIONALS541900$15,000$15,000
FieldValueIRS element (for citing)
Total Program Service Revenue$537,122TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,766TotalRevenueColumnAmt
Exclusion$3,766ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$49,200RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$39,569RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$9,631RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,631TotalRevenueColumnAmt
Unrelated Business Revenue$9,631UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$50OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$50OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$50TotalRevenueColumnAmt
Exclusion$50ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$635GrossSalesOfInventoryAmt
Cost Of Goods Sold$466CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$169TotalRevenueColumnAmt
Related Or Exempt Func Income$169RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME541900$5,873$5,873
CREDIT UNION HOUSE PAS541900$1,155$1,155
FieldValueIRS element (for citing)
Other Revenue Total$7,028OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$557,766TotalRevenueColumnAmt
Related Or Exempt Func Income$544,319RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$9,631UnrelatedBusinessRevenueAmt
Exclusion$3,816ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$6,500TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$138,372TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$81,156TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$24,036TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,887TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,438TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,200TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$51,445TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,238TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,545TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$10,896TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,590TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,706TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,351TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,462TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
STATE TAX EXPENSE$30
DUES AND SUBSCRIPTIONS$34,872
POLICY WORKS$21,563
EQUIPMENT RENTAL & MAIN$13,004

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,847TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$498,138TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$135,581BOYAmt
EOY$128,611EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$642,193BOYAmt
EOY$1,053,699EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,325BOYAmt
EOY$1,000EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$5,251BOYAmt
EOY$4,785EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,835BOYAmt
EOY$4,858EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$524,460LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$372,382LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$166,454BOYAmt
EOY$152,078EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$144,111BOYAmt
EOY$144,111EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$19,969BOYAmt
EOY$54,672EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,121,719BOYAmt
EOY$1,543,814EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$9,984BOYAmt
EOY$100,759EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,577BOYAmt
EOY$189,337EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$253,865BOYAmt
EOY$338,952EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$265,426BOYAmt
EOY$629,048EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$844,993BOYAmt
EOY$907,066EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,300BOYAmt
EOY$7,700EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$856,293BOYAmt
EOY$914,766EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,121,719BOYAmt
EOY$1,543,814EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$59,628ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$1,155OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$0PoliticalExpendituresAmt
Volunteer Hours0VolunteerHoursCnt
Expended527 Activities$0Expended527ActivitiesAmt
Internal Funds Contributed$0InternalFundsContributedAmt

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1IDAHO CREDIT UNION LEGISLATIVE ACTION COMMITTEEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12770 VISTAAddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83705ZIPCd
FieldValueIRS element (for citing)
EIN300053685EIN
Contributions Rcvd Dlvr$29,310ContributionsRcvdDlvrAmt
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,500OtherCostOrOtherBasisAmt
Book Value$32,500BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$227,117OtherCostOrOtherBasisAmt
Depreciation$208,672DepreciationAmt
Book Value$18,445BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$147,715OtherCostOrOtherBasisAmt
Depreciation$92,582DepreciationAmt
Book Value$55,133BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$58,126OtherCostOrOtherBasisAmt
Depreciation$45,792DepreciationAmt
Book Value$12,334BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$59,002OtherCostOrOtherBasisAmt
Depreciation$25,336DepreciationAmt
Book Value$33,666BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$152,078TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INVESTMENT IN LLC'S$50,000C
CUNA STRATEGIC SERVICES STOCK$5,790C
INVESTMENT IN SUBSIDIARY$88,321C
FieldValueIRS element (for citing)
Total Book Value Securities$144,111TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCRUED TRUST FUNDS$335,796
INTERCOMPANY ACCOUNTS PAYABLE$3,156
FieldValueIRS element (for citing)
Total Liability$338,952TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$596,646TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$596,646RevenueSubtotalAmt
Other Revenues Not Included-$38,880OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$38,880RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$557,766TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$538,173TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$538,173ExpensesSubtotalAmt
Other Expenses Not Included-$40,035OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$40,035ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$498,138TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 2011.
PART XI, LINE 4B - OTHER ADJUSTMENTS:COST OF GOODS SOLD -466. CREDIT UNION HOUSE PASSTHROUGH 1,155. RENTAL EXPENSES -39,569.
PART XII, LINE 4B - OTHER ADJUSTMENTS:COST OF GOODS SOLD -466. RENTAL EXPENSES -39,569.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPGrantTypeTxt
Recipient13RecipientCnt
Cash Grant$6,500CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonKATHY THOMSONPersonNm
TitlePRESIDENT/CEOTitleTxt
Base Compensation Filing Org$103,525BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$14,789CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$10,000BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$365OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$11,540DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$1,500DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$12,911NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$138,341TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$16,289TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ANY CREDIT UNION ORGANIZED UNDER STATE OR FEDERAL LAW IN THE STATE OF IDAHO SHALL BE ELIGIBLE FOR MEMBERSHIP. THE RIGHTS AND INTERESTS OF ALL MEMBERS ARE EQUAL.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS CONSISTS OF MEMBERS CHOSEN BY AND FROM REGULAR MEMBER CREDIT UNIONS OF THE LEAGUE.
FORM 990, PART VI, SECTION B, LINE 11THE ORGANIZATION PROVIDES A DRAFT COPY OF THE FORM 990 VIA EMAIL 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 12CIN ADDITION TO THE ANNUAL CONFLICT OF INTEREST SURVEY AND DISCLOSURE, THE ORGANIZATION'S EXECUTIVE COMMITTEE MEETS TO REVIEW LEAGUE BUSINESS. IN THE EVENT THAT A CONFLICT OF INTEREST HAS OCCURED, ANY IMPACTED BOARD MEMBERS WOULD ABSTAIN FROM VOTING ON THE MATTER.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION USES OUTSIDE GUIDELINES SUCH AS THE CREDIT UNION SALARY SURVEY AND ASSOCIATION OF CREDIT UNION LEAGUES DATA. THE BOARD APPROVES CEO COMPENSATION ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:CREDIT UNION HOUSE PASSTHROUGH -1,155.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1IDAHO CREDIT UNION LEGISLATIVE ACTION COMMITTEEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12770 VISTA AVENUEAddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83705ZIPCd
FieldValueIRS element (for citing)
EIN300053685EIN
Primary ActivitiesPOLITICAL ACTION COMMITTEE (PAC)PrimaryActivitiesTxt
Legal Domicile StateIDLegalDomicileStateCd
Exempt Code Section527ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1IDAHO CREDIT UNION LEAGUE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1LEAGUE SERVICES INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12770 VISTA AVENUEAddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83705ZIPCd
FieldValueIRS element (for citing)
EIN820293325EIN
Primary ActivitiesCREDIT UNION SERVICESPrimaryActivitiesTxt
Legal Domicile StateIDLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1IDAHO CREDIT UNION LEAGUE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income$65,654ShareOfTotalIncomeAmt
Share Of EOY Assets$693,407ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
LEAGUE SERVICES INC
A$49,200FAIR MARKET VALUE
LEAGUE SERVICES INC
J$49,200FAIR MARKET VALUE
LEAGUE SERVICES INC
O$16,289FAIR MARKET VALUE

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