Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
990 • Fiscal year 2018 • EIN 31-4359680
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 14.3% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Assets
Up$4,421,431
Up $773,655 (+21%) from 2017
Net Assets
Up$2,866,889
Up $233,087 (+8.8%) from 2017
Liabilities
Up$1,554,542
Up $540,568 (+53%) from 2017
Revenue
Up$3,631,465
Up $177,812 (+5.1%) from 2017
Expenses
Up$3,397,096
Up $174,776 (+5.4%) from 2017
Net Income
Up$234,369
Up $3,036 (+1.3%) from 2017
The ohio credit union league is a catalyst for credit union success.
The ohio credit union league ("ocul") is the state-level trade association for credit unions domiciled in ohio. Member benefits include compliance support, professional development, legislative and regulatory advocacy, media and public relations, networking opportunities, and preferential pricing on certain products.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $1,446,738 | $1,846,738 | ▲ $400,000 |
| Cash and Non-Interest-Bearing Accounts | $929,601 | $1,270,189 | ▲ $340,588 |
| Savings and Temporary Cash Investments | $600,000 | $600,000 | → $0 |
| Accounts Receivable | $180,384 | $220,794 | ▲ $40,410 |
| Investments in Publicly Traded Securities | $200,000 | $198,718 | ▼ $1,282 |
| Prepaid Expenses and Deferred Charges | $139,151 | $149,180 | ▲ $10,029 |
| Land, Buildings, and Equipment, Net | $61,239 | $45,149 | ▼ $16,090 |
| Total Assets | $3,647,776 | $4,421,431 | ▲ $773,655 |
| Other Assets Total | $90,663 | $90,663 | → $0 |
| Liabilities | |||
| Deferred Revenue | $497,105 | $811,740 | ▲ $314,635 |
| Accounts Payable and Accrued Expenses | $516,869 | $742,802 | ▲ $225,933 |
| Total Liabilities | $1,013,974 | $1,554,542 | ▲ $540,568 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,633,802 | $2,866,889 | ▲ $233,087 |
| Total Net Assets Fund Balance | $2,633,802 | $2,866,889 | ▲ $233,087 |
| Total Liabilities and Net Assets / Fund Balance | $3,647,776 | $4,421,431 | ▲ $773,655 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $45,149 | $83,004 | $128,153 |
| Leasehold Improvements | $0 | $2,211 | $2,211 |
| Other Securities | $1,000,000 | - | - |
| Closely Held Equity Interests | $846,738 | - | - |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Emily Leite | VP Advocacy | FT | $141,556 | $141,556 |
| Name | Title |
|---|---|
| Scott Hicks | Chair |
| Paul Mercer | President |
| Dan Sutton | Vice Chair |
| Barry Shaner | Director |
| Karen Reams | Director |
| Miranda Mcconoughey | Director |
| Robin Thomas | Director |
| Stan Barnes | Director |
| Steve Shore | Director |
| Bill Burke | Secretary/treasurer |
| Laura Auxter | SVP Member Experience |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Plexcity | Back Office Services Including It, Hr, A | 2855 E GUASTI RD SUITE 206, Ontario, OH 91761 | $189,065 |
| Policyworks | Compliance Support Services To Membershi | 1500 NW 118TH STREET, Des Moines, IA 50325 | $168,633 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,884,578 |
| Other Expenses | $1,512,518 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $718,515 |
| Other Salaries and Wages | - | - | - | $669,781 |
| Conferences and Meetings | - | - | - | $388,555 |
| Fees for Services Other | - | - | - | $365,090 |
| Other Employee Benefits | - | - | - | $287,216 |
| Advertising | - | - | - | $113,700 |
| Pension Plan Contributions | - | - | - | $112,597 |
| Payroll Taxes | - | - | - | $96,469 |
| Information Technology | - | - | - | $54,043 |
| Occupancy | - | - | - | $52,231 |
| Depreciation Depletion | - | - | - | $52,181 |
| Travel | - | - | - | $51,985 |
| Office Expenses | - | - | - | $50,817 |
| Insurance | - | - | - | $43,769 |
| Other Expenses | - | - | - | $28,228 |
| Fees for Services Accounting | - | - | - | $20,897 |
| All Other Expenses | - | - | - | $17,906 |
| Fees for Services Legal | - | - | - | $17,651 |
| Interest | - | - | - | $4,511 |
| Total Functional Expenses | $0 | $0 | $0 | $3,397,096 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization has members.”
“Once the term of a board member ends, all interested parties declare for the opening. If more than one party is interested, the members vote.”
“Policy requires the finance committee to review the 990 in detail with the preparer and approve the report for presentation to the board. The report is made available to the board prior to filing. The president signs the report on behalf of the organization once it has been approved by the finance committee.”
“The executive committee, in collaboration with the ceo, and with the advice of outside legal counsel, as necessary, is responsible for overseeing and implementing the organization's conflict of interest policy. The employees are required to notify the organization of any financial interest they or their immediate family have in a firm that competes with or does business with the organization or any affiliate.”
“The board of directors retains an independent consultant to conduct an executive compensation and benefits review every three years. The consultant provides a written summary of their findings to the board who may take action based on the report.”
“Available to the public upon request, for the same period of time as set forth in the internal revenue code section 6104(d).”
“The organization's employees are paid through collaborative office solutions, llc (ein 27-1415599), a professional employer organization.”
“Non-deductible contributions may be included in the dues paid by the members of the organization. Because all of the members are not for profit credit unions, these contributions are not deductible by them. Because of this, no statement is required.”
“Other professional fees 364,722. Personnel acquisition 368.”
“The organization has a committee that assumes responsibility for the oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant. The process has not changed from the prior year.”
“The league and its subsidiary follow financial accounting standards board (fasb) guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the league and its subsidiary may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the league and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also address de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At december 31, 2018 and 2017, there were no unrecognized tax benefits identified or recorded as liabilities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 516869 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 742802 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 180384 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 220794 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE OHIO CREDIT UNION LEAGUE ("OCUL") IS THE STATE-LEVEL TRADE ASSOCIATION FOR CREDIT UNIONS DOMICILED IN OHIO. MEMBER BENEFITS INCLUDE COMPLIANCE SUPPORT, PROFESSIONAL DEVELOPMENT, LEGISLATIVE AND REGULATORY ADVOCACY, MEDIA AND PUBLIC RELATIONS, NETWORKING OPPORTUNITIES, AND PREFERENTIAL PRICING ON CERTAIN PRODUCTS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 113700 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 17906 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LAUREN LAY CONTROLLER PLEXCITY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9092126028 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2855 E GUASTI ROAD SUITE 206 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ONTARIO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91761 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 929601 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1270189 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 718515 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 388555 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 189065 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 168633 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2855 E GUASTI RD SUITE 206 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 1500 NW 118TH STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ONTARIO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | DES MOINES |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | IA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 91761 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 50325 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | PLEXCITY |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | POLICYWORKS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | BACK OFFICE SERVICES INCLUDING IT, HR, A |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | COMPLIANCE SUPPORT SERVICES TO MEMBERSHI |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 76296 |
| IRS990/CYOtherExpensesAmt | 0 | 1512518 |
| IRS990/CYOtherRevenueAmt | 0 | 329289 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3225880 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 234369 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1884578 |
| IRS990/CYTotalExpensesAmt | 0 | 3397096 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3631465 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 497105 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 811740 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 52181 |
| IRS990/Desc | 0 | LEGISLATIVE & REGULATORY ADVOCACY - THE LEGISLATIVE AND REGULATORY INTERESTS OF OHIO'S CREDIT UNIONS ARE PROTECTED, REPRESENTED, AND ADVANCED BY OCUL AT THE STATE AND FEDERAL LEVELS. WE CONDUCT RELATIONSHIP BUILDING ACTIVITIES SUCH AS CU TOURS, LEGISLATIVE EVENTS, HIKE THE HILL, STATEHOUSE & CAPITOL HILL LOBBYING, AND INTRODUCTION OF LEGISLATION. WE SPONSOR TWO PACS TO SUPPORT THOSE ELECTED OFFICIALS THAT VISIBLY SUPPORT CREDIT UNIONS AND OUR ISSUES. GRASSROOTS ACTIVISM IS COORDINATED AS NEEDED. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 20897 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17651 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 365090 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 59672 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 22036 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 19612 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STAN BARNES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SCOTT HICKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BILL BURKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KAREN REAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BARRY SHANER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAN SUTTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROBIN THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MIRANDA MCCONOUGHEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEVE SHORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PAUL MERCER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LAURA AUXTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | EMILY LEITE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 460253 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 136318 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 121944 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SVP MEMBER EXPERIENCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VP ADVOCACY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1934 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3829089 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 49550 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 54043 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 43769 |
| IRS990/InterestGrp/TotalAmt | 0 | 4511 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 76296 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 76296 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1446738 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1846738 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 200000 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 198718 |
| IRS990/IRPDocumentCnt | 0 | 21 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 85215 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 61239 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 45149 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 130364 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 197624 |
| IRS990/LoanOutstandingInd | 0 | 0 |
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| IRS990/MissionDesc | 0 | THE OHIO CREDIT UNION LEAGUE IS A CATALYST FOR CREDIT UNION SUCCESS. |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 33477 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 149180 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OSC MANAGEMENT AGREEMENT |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | COMMUNICATIONS & STRATEGIC RESOURCES - OHIO CREDIT UNIONS RECEIVE THE INFORMATION AND TOOLS THEY NEED TO ENGAGE IMPORTANT AUDIENCES SUCH AS LEGISLATORS, MEDIA, MEMBERS AND THEIR COMMUNITIES FROM OCUL. THERE ARE SEVERAL VEHICLES FOR THIS INFORMATION, ALL DEDICATED TO THE ADVANCEMENT OF THE OHIO CREDIT UNION MOVEMENT. INCLUDED ARE MEMBER COMMUNICATIONS, MEDIA RELATIONS, AND STRATEGIC RESOURCES SUCH AS CUANALYZER, CU QUARTERLY PERFORMANCE REPORTS, FINDACREDITUNION.COM, AND CURRENT CONSUMER DATA. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | COMPLIANCE SUPPORT - OHIO MEMBER CREDIT UNIONS RECEIVE ACCESS TO TOOLS AND OTHER RESOURCES REQUIRED TO ENSURE COMPLIANCE WITH APPLICABLE LAWS AND RULES. VEHICLES USED TO PROVIDE THE SUPPORT INCLUDE STAFF EXPERTS, OUR WEB-BASED MANUAL, INFOSIGHT, WEEKLY E-NEWSLETTERS, PERIODIC NEWS RELEASES, WEBINARS, SEMINARS, DISTANCE LEARNING TOOLS, AND FULL ACCESS TO THE MATERIALS PROVIDED BY OUR NATIONAL AFFILIATE, CUNA. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE LEAGUE AND ITS SUBSIDIARY FOLLOW FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE LEAGUE AND ITS SUBSIDIARY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LEAGUE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESS DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2018 AND 2017, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S EMPLOYEES ARE PAID THROUGH COLLABORATIVE OFFICE SOLUTIONS, LLC (EIN 27-1415599), A PROFESSIONAL EMPLOYER ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NON-DEDUCTIBLE CONTRIBUTIONS MAY BE INCLUDED IN THE DUES PAID BY THE MEMBERS OF THE ORGANIZATION. BECAUSE ALL OF THE MEMBERS ARE NOT FOR PROFIT CREDIT UNIONS, THESE CONTRIBUTIONS ARE NOT DEDUCTIBLE BY THEM. BECAUSE OF THIS, NO STATEMENT IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ONCE THE TERM OF A BOARD MEMBER ENDS, ALL INTERESTED PARTIES DECLARE FOR THE OPENING. IF MORE THAN ONE PARTY IS INTERESTED, THE MEMBERS VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | POLICY REQUIRES THE FINANCE COMMITTEE TO REVIEW THE 990 IN DETAIL WITH THE PREPARER AND APPROVE THE REPORT FOR PRESENTATION TO THE BOARD. THE REPORT IS MADE AVAILABLE TO THE BOARD PRIOR TO FILING. THE PRESIDENT SIGNS THE REPORT ON BEHALF OF THE ORGANIZATION ONCE IT HAS BEEN APPROVED BY THE FINANCE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE EXECUTIVE COMMITTEE, IN COLLABORATION WITH THE CEO, AND WITH THE ADVICE OF OUTSIDE LEGAL COUNSEL, AS NECESSARY, IS RESPONSIBLE FOR OVERSEEING AND IMPLEMENTING THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE EMPLOYEES ARE REQUIRED TO NOTIFY THE ORGANIZATION OF ANY FINANCIAL INTEREST THEY OR THEIR IMMEDIATE FAMILY HAVE IN A FIRM THAT COMPETES WITH OR DOES BUSINESS WITH THE ORGANIZATION OR ANY AFFILIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF DIRECTORS RETAINS AN INDEPENDENT CONSULTANT TO CONDUCT AN EXECUTIVE COMPENSATION AND BENEFITS REVIEW EVERY THREE YEARS. THE CONSULTANT PROVIDES A WRITTEN SUMMARY OF THEIR FINDINGS TO THE BOARD WHO MAY TAKE ACTION BASED ON THE REPORT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | AVAILABLE TO THE PUBLIC UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | OTHER PROFESSIONAL FEES 364,722. PERSONNEL ACQUISITION 368. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 2A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART V, LINE 6A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.