2014-05-02T10:29:21-05:00 2013-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2013-01-01 820214435 IDAHO CREDIT UNION LEAGUE INC IDAH 2083434841 2770 VISTA AVENUE BOISE ID 83705 KATHY N THOMSON PRESIDENT/CEO 2083434841 2014-04-30 1 LEANN M SANNES P01258277 2083447150 2014-04-30 2013 2015-11-30 17:44:51Z KATHY N THOMSON 2770 VISTA AVENUE BOISE ID 83705 645282 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 3 74 -5259 -5259 0 11300 487704 548916 13412 3777 -4124 -197 496992 563796 3005 3198 0 0 291082 334171 0 0 0 149773 192565 443860 529934 53132 33862 1039271 1121719 216488 265426 822783 856293 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 44 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 10 0 1 3 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 2.00 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 PAT VAUGHN DIRECTOR 1.00 X 0 0 0 ALAN CAMERON PRESIDENT/CEO 40.00 X 49191 65206 9341 CHRISTOPHER JOHNSON CEO 40.00 X 29336 38887 7620 78527 104093 16961 0 0 0 0 0 11300 11300 MEMBERSHIP DUES 541900 548916 548916 548916 3777 3777 39000 44259 -5259 -5259 -5259 34194 34194 0 0 5703 3033 2670 2670 OTHER INCOME 541900 2040 2040 CREDIT UNION HOUSE PAS 541900 352 352 2392 563796 553978 -5259 3777 3198 85658 181588 8641 35850 22434 2118 11250 4311 28169 3239 11190 17287 16455 9356 3887 STATE TAX EXPENSE 30 DUES AND SUBSCRIPTIONS 29403 EQUIPMENT RENTAL & MAIN 18679 BAD DEBT EXPENSE 12894 24297 529934 93035 135581 597010 642193 3282 2325 8284 5251 5325 5835 525111 358657 141943 166454 144111 144111 46281 19969 1039271 1121719 16428 9984 8420 1577 191640 253865 216488 265426 X 822783 844993 11300 822783 856293 1039271 1121719 X 33862 -352 X X 0 1 X 0 0 0 0 0 0 IDAHO CREDIT UNION LEGISLATIVE ACTION COMMITTEE 2770 VISTA BOISE ID 83705 300053685 0 27452 1 1 0 32500 32500 227117 207422 19695 147715 90639 57076 58126 42428 15698 59653 18168 41485 166454 INVESTMENT IN LLC'S 50000 C CUNA STRATEGIC SERVICES STOCK 5790 C INVESTMENT IN SUBSIDIARY 88321 C 144111 ACCRUED TRUST FUNDS 238028 INTERCOMPANY ACCOUNTS PAYABLE 15837 253865 X 610736 0 610736 -46940 -46940 563796 577226 0 577226 -47292 -47292 529934 PART X, LINE 2: THE LEAGUE HAS ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION TOPIC ASC 740-10. AS OF DECEMBER 31, 2013 AND 2012, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. MANAGEMENT PERFORMS AN ANNUAL ANALYSIS OF THE CORPORATION'S VARIOUS TAX POSITIONS, ASSESSING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UPON EXAMINATION BY RELEVANT TAX AUTHORITIES. THE CORPORATION BELIEVES IT HAS TAKEN NO MATERIAL UNCERTAIN POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2010. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -3,033. CREDIT UNION HOUSE PASSTHROUGH 352. RENTAL EXPENSES -44,259. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -3,033. RENTAL EXPENSES -44,259. 1 X X X 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 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 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 VI, SECTION A, LINE 1A: THE GOVERNING BODY OF THE ORGANIZATION DELEGATES BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE OF THE ORGANIZATION IS COMPRISED OF THE BOARD CHAIR, VICE CHAIR, TREASURER AND SECRETARY POSITIONS. FORM 990, PART XI, LINE 9: CREDIT UNION HOUSE PASSTHROUGH -352. 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 0 LEAGUE SERVICES INC 2770 VISTA AVENUE BOISE ID 83705 820293325 CREDIT UNION SERVICES ID IDAHO CREDIT UNION LEAGUE INC C 22270 596786 1.00000 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 LEAGUE SERVICES INC A 39000 FAIR MARKET VALUE LEAGUE SERVICES INC J 39000 FAIR MARKET VALUE LEAGUE SERVICES INC O 51920 FAIR MARKET VALUE LEAGUE SERVICES INC P 97432 FAIR MARKET VALUE LEAGUE SERVICES INC Q 286492 FAIR MARKET VALUE