2026-09-11T16:34:00+00:00 2025-12-31 331498605 PLANTE & MORAN PLLC 750 TRADE CENTER WAY SUITE 300 PORTAGE MI 49002 990 2025-01-01 386060726 CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN CRED 2699689251 PO BOX 140 BATTLE CREEK MI 490160140 TRACY MILLER CEO 2026-09-11 true DAVID LOWENTHAL CPA P00378651 2695674500 2026-09-09 2025 KELLOGG COMMUNITY CREDIT UNION TRACY MILLER PO BOX 140 BATTLE CREEK MI 490160140 62515464 false X WWW.KELLOGGCCU.ORG X 1941 MI KCCU IS A FULL-SERVICE FINANCIAL INSTITUTION SERVING FAMILIES FOR DECADES. YOUR CREDIT UNION PROVIDES MORE OPPORTUNITY THAN OTHER FINANCIAL INSTITUTIONS BECAUSE IT IS OWNED AND GOVERNED BY THE PEOPLE WHO UTILIZE ITS PRODUCTS AND SERVICES. EVERY MEMBER OWNS A SHARE OF THE CREDIT UNION AND THE CREDIT UNION OPERATES TO PROMOTE THE FINANCIAL WELL-BEING OF ALL ITS MEMBERS. 9 9 194 12 140163 0 0 46669894 54524860 10224083 7760929 72941 15963 56966918 62301752 16000 16000 0 12829768 14308148 0 0 30006133 34469996 42851901 48794144 14115017 13507608 907537397 961622499 766026096 803585617 141511301 158036882 KCCU IS A FULL-SERVICE FINANCIAL INSTITUTION SERVING FAMILIES FOR DECADES. YOUR CREDIT UNION PROVIDES MORE OPPORTUNITY THAN OTHER FINANCIAL INSTITUTIONS BECAUSE IT IS OWNED AND GOVERNED BY THE PEOPLE WHO UTILIZE ITS PRODUCTS AND SERVICES. EVERY MEMBER OWNS A SHARE OF THE CREDIT UNION, AND THE CREDIT UNION OPERATES TO PROMOTE THE FINANCIAL WELL-BEING OF ALL ITS MEMBERS. false false INCOME FROM THE CREDIT UNION MEMBERSHIP AND INVESTMENT OF MEMBERS' FUNDS PROVIDE THE FOUNDATION FROM WHICH THE ORGANIZATION CAN FUNCTION AND PROVIDE SERVICES TO ITS RESTRICTED MEMBERSHIP. 0 false false false false false false false false false false true false false false true true true false false false false false false false false false false false true true false false false false false true false false false false false false false false false false false false false false true 16089 0 true 194 true true true false false false false false false false X 9 9 false false false false true true true true true false false false false true true false false true true true false false X TRACY MILLER 8008545421 PO BOX 140 BATTLE CREEK MI 490160140 CAROL CASEY DIRECTOR 1.0 0.0 X 0 0 0 CHIRSTOPHER DEMAREST DIRECTOR 1.0 0.0 X 0 0 0 E PAUL CHAMBERS DIRECTOR 1.0 0.0 X 0 0 0 HENRY PAT ROLFE CHAIRPERSON 1.0 0.0 X 0 0 0 MARIE SMITH VICE CHAIRPESON 1.0 0.0 X 0 0 0 MELISSA MILLER SECRETARY 1.0 0.0 X 0 0 0 ROGER E PITZER TREASURER 1.0 0.0 X 0 0 0 SEPH DABROWSKI DIRECTOR 1.0 0.0 X 0 0 0 TREY JUNKINS DIRECTOR 1.0 0.0 X 0 0 0 AMBER MALLERNEE CCO 38.0 0.0 X 194130 0 36135 CHRIS HARRIS CFO 38.0 0.0 X 159260 0 22613 JASON CAIN CHIEF TECHNOLOGY OFFICER - PART YEAR 38.0 0.0 X 87732 0 6027 KATE PRATLEY CHIEF RISK OFFICER 38.0 0.0 X 164843 0 37590 LINDSEY R LAW CLO 38.0 0.0 X 240877 0 26159 TRACY MILLER CEO 38.0 0.0 X 503350 0 59615 BECKY SCHUTZ MORTGAGE LOAN ORIGINATOR 37.5 0.0 X 170645 0 23471 CHRIS KASPER SENIOR INFORMATION TECHNOLOGY MANAGER 37.5 0.0 X 125420 0 30482 JERALD PAWLOWICZ FINANCIAL ADVISOR 37.5 0.0 X 194652 0 33033 JESSICA BISSENDEN VP OF HR 37.5 0.0 X 133952 0 13008 TARA STEELE BUSINESS LENDING MANAGER 37.5 0.0 X 150642 0 22253 2125503 0 310386 10 false true false TRACE3 PO BOX 603915 CHARLOTTE NC 28260 IT EQUIPMENT AND SERVICE PROVIDER 1154932 CU ANSWERS 6000 28TH ST SE GRAND RAPIDS MI 49546 CORE PROCESSOR 1127011 FISERV SOLUTIONS INC PO BOX 934057 ATLANTA GA 93405 CARD PROCESSOR 1104140 VISA USA PO BOX 742233 LOS ANGELES CA 90074 DEBIT/CREDIT CARD PROCESSOR 886283 EDGE ONE 161 BUSINESS PARK CIRCLE STOUGHTON WI 53589 BANKING EQUIMENT 524143 27 0 INCOME ON LOANS 522100 42925228 42925228 FEES/CHARGES/OTHER 522100 4845643 4845643 SALES OF MORTGAGES 522100 134069 134069 MORTGAGE PRODUCTION FEES 522100 127749 127749 6492171 6492171 0 0 54524860 7759156 7759156 27822 152022 -124200 0 -124200 -124200 63463 61690 0 1773 1773 1773 0 FINANCE & INSURANCE 520000 140163 140163 0 0 0 0 140163 62301752 62161589 140163 0 16000 1538330 9742035 750605 1452298 824880 4832 216000 109035 275535 1214569 814517 61479 1072704 60973 65644 17138963 1453066 176917 LOAN SERVICING 2910794 MAINTENANCE 1150452 ATM EXPENSES 2657052 PROVISION FOR LOAN LOSS 2220120 2867344 48794144 7473797 8723252 99123526 116545957 225895 276857 750000 750000 0 0 672060143 707953353 969927 854616 26636133 14075574 12822021 12560559 88121267 88915385 8663900 6564258 0 17326921 18478262 907537397 961622499 9436825 10733503 0 0 756589271 792852114 766026096 803585617 0 0 141511301 158036882 141511301 158036882 907537397 961622499 X 13507608 3016995 978 X X false true true false 2141838 2141838 11494920 4903260 6591660 3945660 2118602 1827058 9053715 7053712 2000003 12560559 FEDERAL INCOME TAXES MEMBER SHARES 792852114 792852114 X 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART XIII THERE WAS AN AUDIT FOR THE TWELVE MONTHS ENDED ON 9/30. THERE IS NO AUDIT PERFORMED FOR THE FILLING PERIOD OF THE 990. SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE CREDIT UNION IS EXEMPT, BY STATUTE (IRC SECTION 501(C)(14)), FROM FEDERAL AND STATE INCOME TAXES. true SCHOLARSHIP 5 10000 0 TEACHER GRANTS 15 6000 0 SCHEDULE I, PART III KCCU AWARDS A ONE-TIME $2,000 SCHOLARSHIP TO 5 KCCU MEMBERS. ALL KCCU MEMEBERS WHO ARE PLANNING TO ATTEND OR CURRENTLY ATTEND AN ACCREDITED MICHIGAN COLLEGE OR UNIVERSITY OR ARE WORKING TOWARDS A CERTIFICATION OR DEGREE PROGRAM IN THE TRADES AT STATE SUPPORTED COMMUNITY COLLEGES ARE ELIGIBLE FOR THE SCHOLARSHIP. SCHEDULE I, PART III KCCU TEACHER GRANT PROGRAM IS A $400 AWARD GIVEN TO 15 TEACHERS TO BE USED FOR EQUIPMENT, EDUCATIONAL SOFTWARE, BOOKS, SPECIAL MATERIALS, OR ANY OTHER TOOLS TO HELP WITH THE EDUCATION OF OUR FUTURE GENERATION OF LEADERS! ALL APPLICANTS MUST BE PROFESSIONALLY CERTIFIED EDUCATORS TEACHING PRE-K THROUGH 12TH GRADE, AND PLAN TO CONTINUE TEACHING IN THE PROCEEDING SCHOOL YEAR. ONE APPLICATION IS ALLOWED PER TEACHER, PER SCHOOL YEAR. TEACHERS ARE THE ONLY INDIVIDUALS THAT CAN APPLY/NOMINATE THEMSELVES. STUDENTS, PARENTS, COMMUNITY MEMBERS, ADMINISTRATORS, ETC. CANNOT NOMINATE THEIR FAVORITE EDUCATORS. TEACHERS MUST BE AN EDUCATOR AT A SCHOOL THAT IS WITHIN KCCU'S FIELD OF MEMBERSHIP. APPLICANTS DO NOT NEED TO BE A MEMBER OF KCCU TO APPLY AND KCCU EMPLOYEES, IMMEDIATE FAMILY MEMBERS OF KCCU EMPLOYEES, DIRECTORS, OR OFFICERS ARE NOT ELIGIBLE. X true true X X false true false TRACY MILLER CEO 432446 0 70904 0 0 0 37795 0 21820 0 562965 0 0 0 LINDSEY R LAW CLO 207807 0 33070 0 0 0 23747 0 2412 0 267036 0 0 0 AMBER MALLERNEE CCO 166278 0 27852 0 0 0 16115 0 20020 0 230265 0 0 0 KATE PRATLEY CHIEF RISK OFFICER 148593 0 16250 0 0 0 17467 0 20123 0 202433 0 0 0 CHRIS HARRIS CFO 159260 0 0 0 0 0 16328 0 6285 0 181873 0 0 0 JERALD PAWLOWICZ FINANCIAL ADVISOR 25872 0 2870 0 165910 0 13881 0 19152 0 227685 0 0 0 BECKY SCHUTZ MORTGAGE LOAN ORIGINATOR 37576 0 20350 0 112719 0 17241 0 6230 0 194116 0 0 0 TARA STEELE BUSINESS LENDING MANAGER 126080 0 24562 0 0 0 14924 0 7329 0 172895 0 0 0 CHRIS KASPER SENIOR INFORMATION TECHNOLOGY MANAGER 114484 0 10936 0 0 0 10526 0 19956 0 155902 0 0 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS THE ORGANIZATION OCCASIONALLY PROVIDES OPPORTUNITIES FOR SPOUSES AND OTHER FAMILY PARTNERS TO TRAVEL WITH BOARD MEMBERS TO CONFERENCES. THE FAMILY MEMBERS SHARE ACCOMMODATIONS PROVIDED BY THE ORGANIZATION WITH THE BOARD MEMBER. THE BOARD MEMBER IS NOT REIMBURSED FOR ANY ADDITIONAL TRAVEL EXPENSES RELATED TO COMPANION TRAVEL. SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TRACY MILLER PARTICIPATES IN A SPLIT DOLLAR COLLATERAL INSURANCE SUPPLEMENTAL RETIREMENT PLAN. THE LOAN RELATED TO THIS PLAN IS REPAID TO THE CREDIT UNION THROUGH THE RECOVERY OF ANY OUTLAYS, PLUS INTEREST, FROM THE UNDERLYING POLICY. AT SPECIFIED TIMES, THE PARTICIPANT RECEIVES BENEFIT PAYOUTS FROM THE CASH SURRENDER VALUE OF THE POLICY TO SUPPLEMENT RETIREMENT INCOME. THE BORROWINGS ARE MONITORED TO ENSURE THE POLICY WILL PAY A DEATH BENEFIT AT LEAST SUFFICIENT TO COVER THE CREDIT UNION'S OUTLAYS PLUS INTEREST. ANY REMAINING DEATH BENEFITS ARE DIVIDED BETWEEN THE CREDIT UNION AND THE PARTICIPANT'S BENEFICIARIES AS AGREED UPON. TRACY MILLER CEO SPLIT DOLLAR COLLATERAL INSURANCE SUPPLEMENTAL RETIREMENT PLAN X 750000 837690 false true true 837690 SCHEDULE L, PART II SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: (A) NAME OF PERSON: TRACY MILLER (B) RELATIONSHIP WITH ORGANIZATION: CEO (C) PURPOSE OF LOAN: SPLIT DOLLAR COLLATERAL ASSIGNMENT - RETIREMENT (D) LOAN TO OR FROM ORGANIZATION = FROM (E) ORIGINAL PRINCIPAL AMOUNT $ 750,000. (F) BALANCE DUE $ 837,690. (G) LOAN IN DEFAULT = NO (H) APPROVED BY BOARD OR COMMITTEE = YES (I) WRITTEN AGREEMENT = YES FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE CREDIT UNION HAS MEMBERS. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY BOARD MEMBERS ARE ELECTED BY CREDIT UNION MEMBERSHIP IF ELECTION IS NEEDED. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS MEMBERS OF THE CREDIT UNION HAVE THE RIGHT TO APPROVE THE GOVERNING BODY'S ELECTION AND REMOVAL OF MEMBERS OF THE GOVERNING BODY, AS WELL AS OTHER MATTERS THAT ARE SUBJECT TO THE APPROVAL OF MEMBERS OF THE CREDIT UNION AS THEY OCCUR. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE CFO AND CEO ARE RESPONSIBLE FOR OVERSEEING THE COMPLETION AND REVIEW OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE APPLICABLE INDIVIDUALS ARE SUBJECT TO AN ANNUAL PERFORMANCE REVIEW AND GIVEN THE RESULTS, WILL BE COMPARED WITH PEER DATA TO ENSURE A COMPETITIVE AND COMMENSURATE PACKAGE IS PROVIDED. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE CREDIT UNION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE CREDIT UNION'S CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART VIII, LINE 2F OTHER PROGRAM SERVICE REVENUE - TOTAL REVENUE: 6492171, RELATED OR EXEMPT FUNCTION REVENUE: 6492171, UNRELATED BUSINESS REVENUE: , REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: ; FORM 990, PART IX, LINE 11G OTHER FEES: OTHER PROFESSIONAL FEES 207,535. TOTAL OTHER FEES ON FORM 990, PART IX, LINE 11G, COL A 275,535. FORM 990, PART IX, LINE 24E ALL OTHER FUNCTIONAL EXPENSES: MISCELLANEOUS 2,816,921. VISA EXPENSES 50,423. TOTAL OTHER EXPENSES ON FORM 990, PART IX, LINE 24E, COL A 2,867,344. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES NET CHANGE IN UNREALIZED GAINS/(LOSSES) ON POST RETIREMENT BENEFIT PLAN - 978; TOTAL - 978; FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS WE HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. OUR PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PART VI GOVERNANCE, MANAGEMENT, AND DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 12: IF CONFLICTS OF INTEREST ARISE AT THE BOARD OR EMPLOYEE LEVEL, THE IMPLICATED INDIVIDUAL WILL REMOVE HIM/HERSELF FROM THE DECISION MAKING PROCESS. IF APPROVED, THE INDIVIDUAL WILL NOT BE ABLE TO MANAGE THE RELATIONSHIP.