2013-06-20T15:20:41-05:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 20 E THOMAS RD STE 2300 PHOENIX AZ 85012 990 2012-01-01 860098341 TUCSON OLD PUEBLO CREDIT UNION TUCS 5208816262 2500 E 22ND STREET TUCSON AZ 85713 VERN BABILON 5208816262 2013-06-18 1 JANIS ISAACSON P00089104 6022662248 2012 2016-02-24 21:20:13Z VERN BABILON 2500 E 22ND STREET TUCSON AZ 85713 6593679 0 X WWW.TOPCU.ORG X 1935 AZ PROVIDING FINANCIAL SERVICES THAT MEET THE UNIQUE NEEDS OF THOSE WHO SERVE OUR COMMUNITY. 7 7 71 13 0 0 0 0 6594836 5587449 660504 563753 0 0 7255340 6151202 0 0 0 0 2999658 3005816 0 0 0 2901481 4201274 5901139 7207090 1354201 -1055888 133515527 133283106 123545447 124380494 9970080 8902612 X 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. 0 0 PROVIDING LOANS AND SERVICES TO MEMBERS OF TUCSON OLD PUEBLO CREDIT UNION. AT THE END OF 2012, THERE WERE 12,354 MEMBERS. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 2842 0 1 71 1 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AZ X JESSICA GAMBOA 5209180345 2500 E 22ND STREET TUCSON AZ 85713 RICHARD PRATER 2.00 X 0 0 0 FRED CUSHMAN 2.00 X 0 0 0 JOHN BRADY 2.00 X 0 0 0 GAIL CAREY 2.00 X 0 0 0 CALVIN DACUS 2.00 X 0 0 0 WILLIAM TILDEN 2.00 X 0 0 0 WILLIAM RICHARDS 2.00 X 0 0 0 MIKE MCKENDRICK 2.00 X 0 0 0 JOE MIRACHI 40.00 X 106857 0 4353 JAMES KNOFF 40.00 X 59463 0 0 FLORRAINE FIRTH 40.00 X 25829 0 0 RUSS HANSON 40.00 X 45463 0 3789 ROBYN GAMBOA 40.00 X 89127 0 715 WILLIAM FOY 40.00 X 76930 0 3575 APRIL GABRIEL 40.00 X 80902 0 4413 484571 0 16845 1 0 0 0 0 MEMBER INTEREST 522100 4041317 4041317 FEES & CHARGES 522100 1546132 1546132 5587449 667547 667547 338683 442477 -103794 -103794 -103794 6151202 6151202 0 0 X 501416 2058257 277202 168941 84147 29368 780082 98985 68848 295392 16725 79046 377488 273335 54915 ALLOWANCE FOR LOAN LOSS 1331733 OTHER OPERATING EXPENSE 412685 LOAN SERVICING EXPENSE 148360 TELEPHONE 59476 90689 7207090 1278490 1536949 3776572 9729875 75094873 66190213 133904 172569 8608223 4005788 4557963 4602435 46524031 48722813 2149694 2328252 133515527 133283106 657338 769274 2100000 0 120788109 123611220 123545447 124380494 X 0 0 0 0 9970080 8902612 9970080 8902612 133515527 133283106 X -1055888 -11580 X X 0 1 X 1 0 1227372 1227372 4516142 1573384 2942758 2558852 2173023 385829 305857 259381 46476 4602435 SECURITIES AND OTHER INVESTMENTS 12577839 C SECURITIES - HELD TO MATURITY 2988420 C SECURITIES - AVAILABLE FOR SALE 33156554 F 48722813 MEMBER SHARE AND SAVINGS ACCOUNTS 123611220 123611220 X 6163702 12500 12500 6151202 0 6151202 7219590 12500 12500 7207090 0 7207090 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. TUCSON FIRE FOUNDATION JOE MIRACHI (TOPCU'S CEO) IS A TRUSTEE OF TUCSON FIRE FOUNDATION 10000 CHARITABLE CONTRIBUTION 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ADDITIONALLY, MIKE MCKENDRICK (TOPCU BOARD MEMBER) IS THE CHAIR OF THE TUCSON FIRE FOUNDATION. 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. OTHER FEES 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: UNREALIZED GAIN/LOSS -11,580. FORM 990, PAGE 12, PART XII, LINE 2C: THE SUPERVISORY COMMITTEE IS IN RESPONSIBLE FOR THE OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS.