2014-11-04T14:15:48-06:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2013-01-01 860098341 TUCSON OLD PUEBLO CREDIT UNION TUCS 5208816262 2500 E 22ND STREET TUCSON AZ 85713 G VERNON BABILON CEO 5208816262 2014-10-29 1 JANIS ISAACSON P00089104 6022662248 2013 2015-11-30 17:44:51Z G VERNON BABILON 2500 E 22ND STREET TUCSON AZ 85713 6043345 0 X WWW.TOPCU.ORG X 1935 AZ PROVIDING FINANCIAL SERVICES THAT MEET THE UNIQUE NEEDS OF THOSE WHO SERVE OUR COMMUNITY. 6 6 76 12 0 0 0 0 5587449 5107964 563753 519088 0 0 6151202 5627052 0 0 0 0 3005816 2799855 0 0 0 4201274 2696092 7207090 5495947 -1055888 131105 133283106 134163413 124380494 125286541 8902612 8876872 WE PROVIDE FINANCIAL SERVICES THAT MEET THE UNIQUE NEEDS OF THOSE WHO SERVE OUR COMMUNITY. 0 0 PROVIDING LOANS AND SERVICES TO MEMBERS OF TUCSON OLD PUEBLO CREDIT UNION. AT THE END OF 2013, THERE WERE 11,703 MEMBERS. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1916 0 1 76 1 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AZ X G VERNON BABILON 5209180376 2500 E 22ND STREET TUCSON AZ 85713 RICHARD PRATER DIRECTOR/CHAIRMAN 2.00 X 0 0 0 FRED CUSHMAN DIRECTOR 2.00 X 0 0 0 JOHN BRADY DIRECTOR 2.00 X 0 0 0 CALVIN DACUS DIRECTOR 2.00 X 0 0 0 WILLIAM TILDEN DIRECTOR 2.00 X 0 0 0 WILLIAM RICHARDS DIRECTOR 2.00 X 0 0 0 MIKE MCKENDRICK DIRECTOR 2.00 X 0 0 0 DAVID FREGONESE DIRECTOR 2.00 X 0 0 0 JAMES KNOFF PRESIDENT/CEO - INTERIM 40.00 X 6539 0 0 F LORRAINE FIRTH VP CFO - INTERIM 40.00 X 18309 0 0 ROBYN GAMBOA VP MBR SERVICE/MARKETING 40.00 X 57725 0 300 APRIL GABRIEL VP LENDING 40.00 X 81217 0 4514 CHRISTOPHER LEWIS VP CFO 40.00 X 67515 0 3287 JESSICA GAMBOA VP MBR SERVICE 40.00 X 53286 0 4745 G VERNON BABILON PRESIDENT/CEO 40.00 X 126585 0 5941 411176 0 18787 1 0 0 0 0 MEMBER INTEREST 522100 3410836 3410836 FEES & CHARGES 522100 1697128 1697128 5107964 593535 593535 341846 416293 -74447 -74447 -74447 5627052 5627052 0 0 X 429963 1929781 258555 181556 136838 26599 852237 70903 48829 309044 5084 27170 233818 278015 51233 OTHER OPERATING EXPENSE 389476 LOAN SERVICING EXPENSE 160066 TELEPHONE 60291 POSTAGE & SHIPPING 49464 -2975 5495947 1536949 1965370 9729875 11845002 66190213 60877635 172569 196223 8620230 4261344 4602435 4358886 48722813 52767411 2328252 2152886 133283106 134163413 769274 1697790 123611220 123588751 124380494 125286541 X 0 0 0 0 8902612 8876872 8902612 8876872 133283106 134163413 131105 -156845 0 X X 0 1 X 1 0 1227372 1227372 4526124 1702138 2823986 2560877 2284466 276411 305857 274740 31117 4358886 SECURITIES AND OTHER INVESTMENTS 20509169 C SECURITIES - AVAILABLE FOR SALE 32258242 F 52767411 MEMBER SHARE AND SAVINGS ACCOUNTS 123588751 123588751 X PART X, LINE 2: THE CREDIT UNION IS EXEMPT, BY STATUTE, FROM FEDERAL AND STATE INCOME TAXES. THE INTERNAL REVENUE SERVICE (IRS) AND CERTAIN STATE TAXING AUTHORITIES ARE CURRENTLY REVISITING WHAT, IF ANY, PRODUCTS AND SERVICES PROVIDED BY STATE-CHARTERED CREDIT UNIONS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THERE IS CURRENTLY VERY LITTLE GUIDANCE IN THE IRS CODE ON WHAT ACTIVITIES SHOULD BE SUBJECT TO UBIT. THE IRS HAS INDICATED THAT THEY ARE STUDYING THE ISSUE AND MAY ISSUE ADDITIONAL GUIDANCE. AS A RESULT, AT THIS TIME THERE IS UNCERTAINTY REGARDING WHETHER STATE-CHARTERED CREDIT UNIONS SHOULD PAY INCOME TAX ON CERTAIN TYPES OF NET TAXABLE INCOME FROM ACTIVITIES THAT MAY BE CONSIDERED BY TAXING AUTHORITIES AS UNRELATED TO THE PURPOSE FOR WHICH THE CREDIT UNION WAS GRANTED NONTAXABLE STATUS. THE TAXING AUTHORITIES HAVE THE ABILITY TO ASSESS TAXES, PENALTIES AND INTEREST FOR ANY YEARS FOR WHICH NO TAX RETURN WAS FILED. IN THE OPINION OF MANAGEMENT, ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES ON THE NET TAXABLE INCOME FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE CREDIT UNION'S NONTAXABLE STATUS IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE CREDIT UNION'S FINANCIAL CONDITION OR RESULTS OF OPERATION. THE CREDIT UNION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL AND STATE OF ARIZONA JURISDICTIONS. THE CREDIT UNION FOLLOWS GUIDANCE ON ACCOUNTING AND DISCLOSURE FOR UNCERTAIN TAX POSITIONS AND HAS ANALYZED FILING POSITIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS FOR THESE JURISDICTIONS. THE CREDIT UNION IDENTIFIED ITS FEDERAL TAX RETURN AND STATE OF ARIZONA AS ITS "MAJOR" TAX JURISDICTIONS, AS DEFINED. THE PERIODS SUBJECT TO EXAMINATION FOR THE CREDIT UNION'S FEDERAL AND STATE TAX RETURNS ARE 2009 AND 2008. THE CREDIT UNION BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE TO ITS FINANCIAL CONDITION. THEREFORE, NO RESERVES FOR UNCERTAIN INCOME TAX POSITIONS HAVE BEEN RECORDED PURSUANT TO APPLICABLE GUIDANCE. IN ADDITION, THE CREDIT UNION DID NOT RECORD A CUMULATIVE EFFECT ADJUSTMENT RELATED TO THE ADOPTION OF THIS AMENDED GUIDANCE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. EACH DEPOSITOR IS A CREDIT UNION MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS MUST BE APPROVED BY THE MEMBERSHIP. BYLAW CHANGES ENACTED BY THE BOARD AND APPROVED BY THE STATE MUST BE RATIFIED BY THE MEMBERS AT THE SUBSEQUENT ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS WILL REVIEW THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING CONFLICT OF INTEREST POLICY 915 - CODE OF CONDUCT FOR EMPLOYEES AND VOLUNTEERS: BOARD ANNUALLY REVIEWS POLICY 915 - THIS IS ON THE COMPLIANCE COMMITTEE CALENDAR AND THE BOARD'S RECURRING CALENDAR. VOLUNTEERS INDIVIDUALLY REVIEW AND SIGN DECLARATION OF ETHICAL CONDUCT ANNUALLY. THIS IS KEPT IN THE EXECUTIVE ASSISTANT'S CARE. EMPLOYEES INDIVIDUALLY REVIEW AND SIGN DECLARATION OF ETHICAL CONDUCT ANNUALLY, THIS IS KEPT IN HR DEPARTMENT. FORM 990, PART VI, SECTION B, LINE 15 THE CEO IS HIRED BY THE BOARD, WHO DETERMINES THE CEO'S COMPENSATION. THE HR DEPARTMENT UTILIZES A COMPENSATION SOFTWARE CALLED COMPEASE. THIS SOFTWARE ENABLES THE CREDIT UNION TO EVALUATE, TRACK AND MODIFY COMPENSATION BASED ON MARKET DATA, INTERNAL COMPARABLES AND JOB FAMILIES TO ENSURE THAT WE ARE COMPETITIVE, FOLLOWING ALL LEGAL GUIDELINES AND APPLYING THE PRINCIPLES OF FAIRNESS TO OUR COMPENSATION REVIEW PROCESS AND PRACTICES. OTHER OFFICERS AND EMPLOYEES HAVE THEIR JOB CLASSIFICATION RATED ANNUALLY BY COMPEASE. THIS SOFTWARE HELPS TO DETERMINE THE APPROPRIATE PLACING WITHIN THE EMPLOYMENT FRAMEWORK AND CLASSIFICATION OF SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE POSTED ON ITS WEBSITE. ALL OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ACHA FEES 3,439. ATM/VISA DR CARD SUPPORT 301,167. BILL PAYER EXPENSE 59,188. DATA PROCESSING SERVICE 282,662. HR SERVICING 39,548. COIN/CURRENCY COSTS 15,708. SHARED BRANCHING NETWORK 46,959. IRA CUNA FEES 7,606. OTHER PROF & OUTSIDE 95,960. FORM 990, PAGE 12, PART XII, LINE 2C: THE SUPERVISORY COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS.