TUCSON OLD PUEBLO CREDIT UNION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- TUCSON OLD PUEBLO CREDIT UNION (EIN 86-0098341)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-06-20
- IRS object ID
- 201341719349300724
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-06-20T15:20:41-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 E THOMAS RD STE 2300 | AddressLine1 |
| City | PHOENIX | City |
| State | AZ | State |
| ZIP Code | 85012 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860098341 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TUCSON OLD PUEBLO CREDIT UNION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | TUCS | NameControl |
| Phone | 5208816262 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 E 22ND STREET | AddressLine1 |
| City | TUCSON | City |
| State | AZ | State |
| ZIP Code | 85713 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | VERN BABILON | Name |
| Title | CEO | Title |
| Phone | 5208816262 | Phone |
| Date Signed | 2013-06-18 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JANIS ISAACSON | Name |
| PTIN | P00089104 | PTIN |
| Phone | 6022662248 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | VERN BABILON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 E 22ND STREET | AddressLine1 |
| City | TUCSON | City |
| State | AZ | State |
| ZIP Code | 85713 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6593679 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.TOPCU.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1935 | YearFormation |
| State Legal Domicile | AZ | StateLegalDomicile |
| Activity Or Mission Description | PROVIDING FINANCIAL SERVICES THAT MEET THE UNIQUE NEEDS OF THOSE WHO SERVE OUR COMMUNITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 71 | TotalNbrEmployees |
| Total Nbr Volunteers | 13 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6594836 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 5587449 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 660504 | InvestmentIncomePriorYear |
| Investment Income Current Year | 563753 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7255340 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6151202 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2999658 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3005816 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2901481 | OtherExpensePriorYear |
| Other Expenses Current Year | 4201274 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5901139 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7207090 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1354201 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1055888 | RevenuesLessExpensesCY |
| Total Assets BOY | 133515527 | TotalAssetsBOY |
| Total Assets EOY | 133283106 | TotalAssetsEOY |
| Total Liabilities BOY | 123545447 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 124380494 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9970080 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 8902612 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WE PROVIDE FINANCIAL SERVICES THAT MEET THE UNIQUE NEEDS OF THOSE WHO SERVE OUR COMMUNITY. WE SEEK TO: BE THE PRIMARY FINANCIAL INSTITUTION FOR CITY OF TUCSON EMPLOYEES AND SELECT GROUPS, BE A MUTUALLY PROFITABLE AND GROWING INSTITUTION TO BETTER SERVE THE FINANCIAL NEEDS OF OUR MEMBERS, AND ATTRACT AND RETAIN HIGH-QUALITY EMPLOYEES WHO DELIVER EXCEPTIONAL SERVICE TO OUR MEMBERS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROVIDING LOANS AND SERVICES TO MEMBERS OF TUCSON OLD PUEBLO CREDIT UNION. AT THE END OF 2012, THERE WERE 12,354 MEMBERS. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2842 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 71 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JESSICA GAMBOA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5209180345 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 E 22ND STREET | AddressLine1 |
| City | TUCSON | City |
| State | AZ | State |
| ZIP Code | 85713 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| 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 | |
| GAIL CAREY | ||||||
| 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 | |
| JOE MIRACHI | ||||||
| FORMER PRESIDENT/CEO | 40.00 | 106857 | 0 | 4353 | X | |
| JAMES KNOFF | ||||||
| PRESIDENT/CEO - INTERIM | 40.00 | 59463 | 0 | 0 | X | |
| FLORRAINE FIRTH | ||||||
| VP CFO - INTERIM | 40.00 | 25829 | 0 | 0 | X | |
| RUSS HANSON | ||||||
| VP CFO | 40.00 | 45463 | 0 | 3789 | X | |
| ROBYN GAMBOA | ||||||
| VP MBR SERVICE | 40.00 | 89127 | 0 | 715 | X | |
| WILLIAM FOY | ||||||
| DIR OF IA | 40.00 | 76930 | 0 | 3575 | X | |
| APRIL GABRIEL | ||||||
| VP LENDING | 40.00 | 80902 | 0 | 4413 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 484571 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 16845 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEMBER INTEREST | 522100 | 4041317 | 4041317 |
| FEES & CHARGES | 522100 | 1546132 | 1546132 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 5587449 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 667547 | TotalRevenueColumn |
| Related Or Exempt Function Income | 667547 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 338683 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 442477 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -103794 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -103794 | TotalRevenueColumn |
| Related Or Exempt Function Income | -103794 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6151202 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6151202 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 501416 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2058257 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 277202 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168941 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84147 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29368 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 780082 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98985 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68848 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 295392 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16725 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79046 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 377488 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 273335 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54915 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| ALLOWANCE FOR LOAN LOSS | 1331733 |
| OTHER OPERATING EXPENSE | 412685 |
| LOAN SERVICING EXPENSE | 148360 |
| TELEPHONE | 59476 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90689 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7207090 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1278490 | BOY |
| EOY | 1536949 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3776572 | BOY |
| EOY | 9729875 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75094873 | BOY |
| EOY | 66190213 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133904 | BOY |
| EOY | 172569 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8608223 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4005788 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4557963 | BOY |
| EOY | 4602435 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46524031 | BOY |
| EOY | 48722813 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2149694 | BOY |
| EOY | 2328252 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133515527 | BOY |
| EOY | 133283106 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 657338 | BOY |
| EOY | 769274 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2100000 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 120788109 | BOY |
| EOY | 123611220 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 123545447 | BOY |
| EOY | 124380494 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9970080 | BOY |
| EOY | 8902612 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9970080 | BOY |
| EOY | 8902612 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133515527 | BOY |
| EOY | 133283106 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1055888 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -11580 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1227372 | OtherCostOrOtherBasis |
| Book Value | 1227372 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4516142 | OtherCostOrOtherBasis |
| Depreciation | 1573384 | Depreciation |
| Book Value | 2942758 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2558852 | OtherCostOrOtherBasis |
| Depreciation | 2173023 | Depreciation |
| Book Value | 385829 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 305857 | OtherCostOrOtherBasis |
| Depreciation | 259381 | Depreciation |
| Book Value | 46476 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4602435 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| SECURITIES AND OTHER INVESTMENTS | 12577839 | C |
| SECURITIES - HELD TO MATURITY | 2988420 | C |
| SECURITIES - AVAILABLE FOR SALE | 33156554 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 48722813 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMBER SHARE AND SAVINGS ACCOUNTS | Description |
| Amount | $123,611,220 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 123611220 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 6163702 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 12500 | OtherRevenues |
| Revenue Not Rptd F990 | 12500 | RevenueNotRptdF990 |
| Revenue Subtotal | 6151202 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 6151202 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7219590 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 12500 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 12500 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7207090 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7207090 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | FASB ASC 740-10-65, INCOME TAXES, PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CREDIT UNION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE LIKELY THAN NOT" OF BEING SUSTAINED "WHEN CHALLENGED" OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS DEEMED TO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX EXPENSE AND LIABILITY IN THE CURRENT YEAR. FOR THE YEAR ENDED DECEMBER 31, 2012, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. THE CREDIT UNION IS GENERALLY NOT SUBJECT TO EXAMINATION BY U.S. FEDERAL AUTHORITIES FOR TAX YEARS BEFORE 2008 AND BY STATE TAX AUTHORITIES BEFORE 2007. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES CLASSIFIED UNDER INCOME FOR FINANCIAL REPORTING 12,500. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES CLASSIFIED UNDER INCOME FOR FINANCIAL REPORTING 12,500. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TUCSON FIRE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | JOE MIRACHI (TOPCU'S CEO) IS A TRUSTEE OF TUCSON FIRE FOUNDATION | Relationship |
| Amount Of Transaction | 10000 | AmountOfTransaction |
| Description Of Transaction | CHARITABLE CONTRIBUTION | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: | Identifier |
| Return Reference | (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: | ReturnReference |
| Explanation | ADDITIONALLY, MIKE MCKENDRICK (TOPCU BOARD MEMBER) IS THE CHAIR OF THE TUCSON FIRE FOUNDATION. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 VIA ELECTRONIC BALLOT. | |
| 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 SENIOR MANAGEMENT TEAM 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 : TOTAL EXPENSES 4,098. ATM/VISA DR CARD SUPPORT : TOTAL EXPENSES 278,988. BILL PAYER EXPENSE : TOTAL EXPENSES 55,320. DATA PROCESSING SERVICE : TOTAL EXPENSES 220,786. HR SERVICING : TOTAL EXPENSES 58,656. COIN/CURRENCY COSTS : TOTAL EXPENSES 19,803. SHARED BRANCHING NETWORK : TOTAL EXPENSES 65,202. BALANCE CREDIT COUNSELING : TOTAL EXPENSES 5,810. IRA CUNA FEES : TOTAL EXPENSES 8,596. OTHER PROF & OUTSIDE : TOTAL EXPENSES 62,823. | OTHER FEES |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN/LOSS -11,580. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PAGE 12, PART XII, LINE 2C: | THE SUPERVISORY COMMITTEE IS IN RESPONSIBLE FOR THE OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS. |
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