2015-11-02T12:10:28-06:00 2014-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2014-01-01 820214435 IDAHO CREDIT UNION LEAGUE INC IDAH 2083434841 2770 VISTA AVENUE BOISE ID 83705 KATHY THOMSON PRESIDENT/CEO 2083434841 2015-11-02 1 KIM HUNWARDSEN CPA P00484560 2083447150 2015-11-02 2014 2016-03-07 17:11:31Z KATHY THOMSON 2770 VISTA AVENUE BOISE ID 83705 597801 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 67 9631 0 11300 0 548916 537122 3777 3816 -197 16828 563796 557766 3198 6500 0 0 334171 260451 0 0 0 192565 231187 529934 498138 33862 59628 1121719 1543814 265426 629048 856293 914766 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 35 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 6 0 1 2 1 1 1 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2083434841 2770 VISTA AVENUE BOISE ID 83705 SHANE BERGER CHAIR 2.00 X X 0 0 0 VAL GUENTHER VICE CHAIR 1.00 X X 0 0 0 TODD ERICKSON SECRETARY/TREASURER 1.00 X X 0 0 0 LINDA CHATFIELD DIRECTOR 1.00 X 0 0 0 CHRIS LOSETH DIRECTOR 1.00 X 0 0 0 BRENT NEIBAUR DIRECTOR 1.00 X 0 0 0 PAULA REEDY DIRECTOR 1.00 X 0 0 0 ROBERT TAYLOR DIRECTOR 1.00 X 0 0 0 BRIAN OSBERG DIRECTOR 1.00 X 0 0 0 KATHY THOMSON PRESIDENT/CEO 50.00 X 113890 14789 23398 113890 14789 23398 1 0 1 0 0 MEMBERSHIP DUES 541900 522122 522122 ID YOUNG PROFESSIONALS 541900 15000 15000 537122 3766 3766 49200 39569 9631 9631 9631 50 0 50 50 50 635 466 169 169 OTHER INCOME 541900 5873 5873 CREDIT UNION HOUSE PAS 541900 1155 1155 7028 557766 544319 9631 3816 6500 138372 81156 24036 16887 7438 11200 51445 12238 3545 10896 15590 11706 13351 4462 STATE TAX EXPENSE 30 DUES AND SUBSCRIPTIONS 34872 POLICY WORKS 21563 EQUIPMENT RENTAL & MAIN 13004 19847 498138 135581 128611 642193 1053699 2325 1000 5251 4785 5835 4858 524460 372382 166454 152078 144111 144111 19969 54672 1121719 1543814 9984 100759 1577 189337 253865 338952 265426 629048 X 844993 907066 11300 7700 856293 914766 1121719 1543814 X 59628 -1155 X X 0 1 X 1 0 0 0 0 0 IDAHO CREDIT UNION LEGISLATIVE ACTION COMMITTEE 2770 VISTA BOISE ID 83705 300053685 29310 1 1 0 32500 32500 227117 208672 18445 147715 92582 55133 58126 45792 12334 59002 25336 33666 152078 INVESTMENT IN LLC'S 50000 C CUNA STRATEGIC SERVICES STOCK 5790 C INVESTMENT IN SUBSIDIARY 88321 C 144111 ACCRUED TRUST FUNDS 335796 INTERCOMPANY ACCOUNTS PAYABLE 3156 338952 X 596646 0 596646 -38880 -38880 557766 538173 0 538173 -40035 -40035 498138 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. 1 SCHOLARSHIP 13 6500 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 103525 14789 10000 0 365 0 11540 1500 12911 0 138341 16289 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 INTERESTS 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 B, LINE 11 THE 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 12C IN 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 15 THE 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 19 THE 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. 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 65654 693407 1.00000 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 LEAGUE SERVICES INC A 49200 FAIR MARKET VALUE LEAGUE SERVICES INC J 49200 FAIR MARKET VALUE LEAGUE SERVICES INC O 16289 FAIR MARKET VALUE