2013-08-10T12:26:42-07:00 2012-12-31 Tinucci Jones & Company PC 31207 Keats Way Suite 201 Evergreen CO 80439 990 2012-01-01 840375111 MOUNTAIN WEST CREDIT UNION ASSOCIATION MOUN 8004771697 1009 GRANT ST DENVER CO 80203 Shaun Ongstad 2013-08-07 true Eric L Jones P00634170 3034809090 2012 2016-02-25 16:41:14Z 3682465 false false X www.colocu.com X 1969 CO To Protect, Promote and Perpetuate the Credit Union Movement in Arizona, Colorado and Wyoming. 11 11 0 39 0 0 2438827 3091090 33263 329640 129023 0 2601113 3420730 0 0 1812682 1725933 0 0 1177502 1509236 2990184 3235169 -389071 185561 16311417 16495804 637519 426212 15673898 16069592 To Protect, Promote and Perpetuate the Credit Union Movement in Arizona, Colorado and Wyoming. false false The Association provides education and training programs and conferences for member credit unions. Such programs and conferences help credit union staff, management and volunteers develop the skills they need to grow their credit union. The Association's Advocacy Department provides Arizona, Colorado and Wyoming Credit Unions with legislative, political, grassroots, legal and regulatory support. The function of the Advocacy team is to create a positive regulatory and legislative environment for state and federally chartered credit unions. The Association also provides compliance advice and weekly communication to its credit union members. false false false false true false false false false false false true false false true true false true false false false false false false false false false false false true false false false false false false false false false false true false false false false false true true true false false true 37 0 true 0 false false false false false false false false false false false false false X 11 11 false false false false true true true true true false true true true true true true true true true true false X Mountain West CU Association 8004771697 1009 GRANT ST DENVER CO 80203 MARSHA TYNSKY 2.00 0.00 X 0 0 0 DAN DESMOND 2.00 0.00 X 0 0 0 COLLEEN CURTIS 2.00 0.00 X 0 0 0 SUNDIE SEEFRIED 2.00 0.00 X 0 0 0 JOHN UCHIDA 2.00 0.00 X 0 0 0 WALT MARX 2.00 0.00 X 0 0 0 STEVE HIGGINSON 2.00 0.00 X 0 0 0 DAVE MAUS 2.00 0.00 X 0 0 0 KEITH COWLING 2.00 0.00 X 0 0 0 JIM YATES 2.00 0.00 X 0 0 0 SUSAN FRANK 2.00 0.00 X 0 0 0 BOB RAMIREZ 2.00 0.00 X 0 0 0 MICHAEL WILLIAMS 4.00 0.00 X 0 0 0 SHAUN ONGSTAD 10.00 30.00 X 0 92799 9936 MARK ROBEY 24.00 16.00 X 0 124519 21294 DAN SANTANGELO 32.00 8.00 X 0 139334 12380 PAT BODNAR 20.00 20.00 X 0 121542 10760 TIM DORE 40.00 0.00 X 0 151788 20589 SCOTT EARL 20.00 20.00 X 0 374477 30910 1004459 105869 0 false true false The Broadmoor 1 Lake Ave Colorado Springs CO 80906 Hotel & Convention 244536 1 0 Other Income 35080 35080 Membership Dues & Assessments 900099 2300975 2300975 Education Programs 611430 466043 466043 Annual Meeting 611430 288992 288992 3091090 343465 343465 0 0 0 247910 261735 -13825 -13825 -13825 0 0 0 0 3420730 3056010 364720 0 0 0 0 0 0 1725933 0 0 0 0 13372 0 165301 0 12201 16266 77498 18406 1876 0 129638 0 0 0 0 0 0 20386 Dues & Subscriptions 44445 Professional Development 46858 Travel & Conference 268996 Cost of Education Programs 643446 50547 3235169 0 0 0 0 627586 719272 0 792026 30166 0 0 0 0 78092 111151 2910 2910 164565 0 2359159 2910048 12279679 12714857 0 0 10310 10310 16311417 16495804 425057 163147 212462 263065 637519 426212 X 15612469 16008163 61429 61429 15673898 16069592 16311417 16495804 185561 210133 X false true X true false false true false false 2910 2910 11662141 C 12714857 Deferred Revenue 136120 Accrued Postretirement Benefit Cost 15947 Accrued Compensated Absences 110998 263065 X Part X Part X : FIN48 Footnote Tax exempt status:The Association qualifies for and has received exemption as a tax exempt organization under Section 501(c)(6) of the Internal Revenue Code. However, the Association's subsidiaries are taxable entity, and therefore, federal and state income taxes have been provided for on Subsidiaries income. The Companys accounting policy under FASB ASC 740-10 Accounting for Uncertainty in Income Taxes) is to recognize in its financial statements only those tax benefits (reported or to be reported in its tax returns) when it is more likely than not that the tax position will be sustained on examination by the relevant taxing authority. Management currently believes that it is more likely than not that all of its significant tax positions (including positions related to the unrelated business income tax) would be sustained on examination by relevant taxing authorities. Additionally, no interest and penalties have been recorded in the accompanying consolidated financial statements related to uncertain tax positions. Currently the 2010, 2009, and 2008 federal income tax returns are open for examination by the IRS. X true true X X X X X false true false TIM DORE 144919 528 6341 4216 16373 172377 SCOTT EARL 358150 1080 15247 10455 20455 405387 DAN SANTANGELO 131595 526 7213 6208 6172 151714 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. The benefits of spousal travel were included in the President/CEO's W-2 wages. See Schedule O See Schedule O 91406 Rent paid false FORM 990, SCHEDULE C, PART III-A, LINE 1 DUES ARE PAID BY MEMBER CREDIT UNIONS. THE MEMBER CREDIT UNIONS ARE TAX EXEMPT. THUS, THERE WOULD NOT BE A TAX DEDUCTION OR BENEFIT FOR ANY DUES PAYMENT. FORM 990, SCHDULE L, PART IV, LINE (1), BUSINESS TRANSACTIONS AS NOTED IN SCHEDULE R, PART IV, THE ASSOCIATION HAS A WHOLLY OWNED SUBSIDIARY, CREDIT UNION STRATEGIC PARTNERS,INC. (CUSP). THE OFFICERS OF THE ASSOCIATION ARE ALSO OFFICERS OF CUSP. CUSP OWNS THE HEADQUARTERS FACILITY OF THE ASSOCIATION AND RENT PAID BY THE ASSOCIATION TO CUSP FOR 2011 WAS $91,406. FORM 990, PART 1,LINE 5 &PART V, LINE 2a NUMBER OF EMPLOYEES IS REPORTED AS ZERO AS THE ORGANIZATION DOES NOT FILE FORM W-3. ADP TOTAL SOURCE FILES FORM W-3 TO REPORT THE COMPENSATION OF ALL EMPLOYEES. FORM 990 PARTS VII AND IX - COMPENSATION THE ASSOCIATION'S OFFICERS AND OTHER EMPLOYEES ARE COMPENSATED BY THE ASSOCIATION'S WHOLLY OWNED SUBSIDIARY, CREDIT UNION STRATEGIC PARTNERS, INC. (CUSP)84-0620601 (AND ON THE PAYROLL OF ADP TOTAL SOURCE). THE TOTAL AMOUNTS FOR COMPENSATION REPORTED IN PART VII ARE THE TOTAL COMPENSATION AND BENEFITS PAID TO THE OFFICERS BY CUSP AND ARE REPORTED IN COLUMN E SINCE THE AMOUNTS ARE PAID BY A COMMON PAYMASTER (ADP TOTAL SOURCE). THE AMOUNT REPORTED IN PART IX, LINE 7 IS THE TOTAL AMOUNT OF COMPENSATION EXPENSE, PAYROLL TAXES AND BENEFITS FOR ALL EMPLOYEES (INCLUDING OFFICERS) ALLOCATED TO THE ASSOCIATION BY CUSP. SUCH AMOUNTS ARE DETERMINED BASED ON TIME STUDIES AND ARE APPROVED IN THE BUDGET PROCESS FOR BOTH ORGANIZATIONS. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available NO DOCUMENTS AVAILABLE TO THE PUBLIC EXCEPT UPON REQUEST AND APPROVAL BY KEY MANAGEMENT. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees OTHER OFFICERS AND KEY EMPLOYEES - DIRECT SUPERVISOR REVIEWS ANNUALLY AND PREPARES A WRITTEN EVALUATION THAT IS REVIEWED BY THE EMPLOYEE AND SIGNED, THE KGA COMPEASE PROGRAM IS USED TO DETERMINE SALARIES BASED ON THE COMPETENCIES AND REQUIRED SKILL LEVELS Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management CEO - THE REVIEW IS DONE ANNUALLY BY KGA (OUTSIDE CONSULTING FIRM) WITH THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. KGA PREPARES COMPARABLE DATA AND MONITORS THE REVIEW PROCESS. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts EACH BOARD MEMBER SIGNS A WRITTEN CONFLICT OF INTEREST DOCUMENT ANNUALLY. MEMBERS OF MANAGEMENT AND THE BOARD ARE AWARE OF BOARD MEMBERS WHO MAY SERVE ON OTHER BOARDS OR COMMITTEES OF OTHER ORGANIZATIONS AND WILL REMIND BOARD MEMBERS WITH POTENTIAL CONFLICTS TO RECUSE THEMSELVES FROM A VOTE (WITH A CONFLICT OF INTEREST) IF THEY HAVE NOT ALREADY DONE SO Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS PREPARED BY THE ASSOCIATION'S CPA FIRM AND THEN REVIEWED THOROUGHLY BY THE ASSOCIATION'S SENIOR VP/CONTROLLER. THE FORM 990 IS THEN PROVIDED TO THE BOARD FOR THEIR REVIEW BEFORE IT IS FILED. Form 990, Part VI, Line 7b Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders DECISIONS OF GOVERNING BODY REQUIRING APPROVAL BY THE MEMBERSHIP INCLUDE:EXPULSION OF A MEMBER (2/3 VOTE), AMEND THE BYLAWS (MAJORITY VOTE), AND AMEND THE CERTIFICATE OF INCORPORATION (2/3 VOTE).IN THE EVENT OF DISSOLUTION OF THE ASSOCIATION, ALL ASSETS WILL BE LIQUIDATED, AND ALL CREDITORS WILL BE PAID IN FULL, AFTER WHICH DISTRIBUTION WILL BE MADE TO THE MEMBER CREDITS UNIONS IN PROPORTION TO THE DUES PAID BY THEM IN THAT YEAR IN WHICH LIQUIDATION COMMENCED. ASSOCIATE MEMBERS SHALL NOT BE ENTITLED TO ANY DISTRIBUTION OF MONEY OR PROPERTY UPON LIQUIDATION OR OTHERWISE. Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body MEMBERS HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS THROUGH AN ELECTION PROCESS AS OUTLINED IN THE BYLAWS. THE TERMS OF DIRECTORS ARE GENERALLY THREE YEARS AND ARE STAGGERED WITHIN EACH CLASS. EACH MEMBER HAS ONE VOTE FOR EACH DIRECTORSHIP IN THEIR STATE ONLY. ALL ELECTIONS FOR DIRECTORS SHALL BE DETERMINED BY PLURALITY VOTE, AND CONCLUDE ANNUALLY AT THE ANNUAL MEETING. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder MEMBERS OF THE ASSOCIATION CONSIST OF STATE AND FEDERAL CREDIT UNIONS HAVING THEIR PRINCIPAL OFFICE LOCATED IN THE STATES OF ARIZONA, COLORADO, OR WYOMING. A CREDIT UNION HAVING ITS PRINCIPAL OFFICE OUTSIDE THE STATE OF ARIZONA, COLORADO OR WYOMING MAY BE AN ASSOCIATE CREDIT UNION MEMBER FOR THE ASSOCIATION PROVIDED THE CREDIT UNION MAINTAINS A PHYSICAL OFFICE WITHIN THE STATES OF ARIZONA, COLORADO, OR WYOMING AND MEETS CERTAIN OTHER CONDITIONS. SUCH ASSOCIATE CREDIT UNION MEMBER SHALL HAVE THE SAME VOTING RIGHTS AS MEMBER CREDIT UNIONS. Mountain West CU Foundation Inc 1009 Grant St Denver CO 80203 742232424 501(c)(3) CO 501(c)(3) 509(a)(2) N/A false Credit Union Strategic Partners Inc 1009 Grant Street Denver CO 80203 840620601 Credit Union Services CO N/A C Corp 3428932 12896639 1.00000 true false false false false false false false false false false true false false false true false false true false Credit Union Strategic Partners Inc r 909196 book value Credit Union Strategic Partners Inc o 1725933 annual budget Credit Union Strategic Partners Inc k 91406 market rent