Civic Intelligence

Ohio Credit Union League

990 • Fiscal year 2018 • EIN 31-4359680

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 23, 2019

10 West Broad Street No 1100Columbus, OH 43215

(614) 336-2894

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.35x

Higher debt load relative to assets than 72% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.43x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

61st percentile

6.5%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

98th percentile

$519,925

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

86th percentile

21%

Faster asset growth than 86% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

5.1%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $4,166,048Liabilities 2011: $1,458,677Net Assets 2011: $2,707,3712011Assets 2012: $3,848,507Liabilities 2012: $1,491,138Net Assets 2012: $2,357,3692012Assets 2013: $3,520,168Liabilities 2013: $1,366,411Net Assets 2013: $2,153,7572013Assets 2014: $3,502,040Liabilities 2014: $1,490,740Net Assets 2014: $2,011,3002014Assets 2015: $3,645,137Liabilities 2015: $1,494,122Net Assets 2015: $2,151,0152015Assets 2016: $3,456,127Liabilities 2016: $1,053,658Net Assets 2016: $2,402,4692016Assets 2017: $3,647,776Liabilities 2017: $1,013,974Net Assets 2017: $2,633,8022017Assets 2018: $4,421,431Liabilities 2018: $1,554,542Net Assets 2018: $2,866,8892018Assets 2019: $4,843,820Liabilities 2019: $1,481,888Net Assets 2019: $3,361,9322019Assets 2020: $4,957,373Liabilities 2020: $1,869,551Net Assets 2020: $3,087,8222020Assets 2021: $4,466,273Liabilities 2021: $1,623,923Net Assets 2021: $2,842,3502021Assets 2022: $5,343,010Liabilities 2022: $2,604,980Net Assets 2022: $2,738,0302022Assets 2023: $5,268,468Liabilities 2023: $2,223,362Net Assets 2023: $3,045,1062023Assets 2024: $5,453,366Liabilities 2024: $2,282,807Net Assets 2024: $3,170,5592024

Highlighted filing

2018

Assets$4,421,431
Liabilities$1,554,542
Net Assets$2,866,889

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,630,6302011Expenses 2012: $3,980,5692012Revenue 2013: $3,817,606Expenses 2013: $4,060,090Net Income 2013: -$242,4842013Revenue 2014: $3,423,793Expenses 2014: $3,583,151Net Income 2014: -$159,3582014Revenue 2015: $3,491,083Expenses 2015: $3,351,368Net Income 2015: $139,7152015Revenue 2016: $3,485,403Expenses 2016: $3,233,949Net Income 2016: $251,4542016Revenue 2017: $3,453,653Expenses 2017: $3,222,320Net Income 2017: $231,3332017Revenue 2018: $3,631,465Expenses 2018: $3,397,096Net Income 2018: $234,3692018Revenue 2019: $4,075,464Expenses 2019: $3,580,421Net Income 2019: $495,0432019Revenue 2020: $3,422,632Expenses 2020: $3,478,337Net Income 2020: -$55,7052020Revenue 2021: $3,411,547Expenses 2021: $3,331,969Net Income 2021: $79,5782021Revenue 2022: $4,219,949Expenses 2022: $3,891,849Net Income 2022: $328,1002022Revenue 2023: $4,494,883Expenses 2023: $3,982,457Net Income 2023: $512,4262023Revenue 2024: $4,458,208Expenses 2024: $4,247,202Net Income 2024: $211,0062024

Highlighted filing

2018

Revenue$3,631,465
Expenses$3,397,096
Net Income$234,369
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 23, 2019
Return Version
2018v3.1
Gross Receipts
$3,829,089
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Emily LeiteVP AdvocacyFT$141,556$141,556

Board Members and Trustees

NameTitle
Scott HicksChair
Paul MercerPresident
Dan SuttonVice Chair
Barry ShanerDirector
Karen ReamsDirector
Miranda McconougheyDirector
Robin ThomasDirector
Stan BarnesDirector
Steve ShoreDirector
Bill BurkeSecretary/treasurer
Laura AuxterSVP Member Experience

Highest Paid Contractors

ContractorServicesLocationCompensation
PlexcityBack Office Services Including It, Hr, A2855 E GUASTI RD SUITE 206, Ontario, OH 91761$189,065
PolicyworksCompliance Support Services To Membershi1500 NW 118TH STREET, Des Moines, IA 50325$168,633
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,225,880
Investment Income
$76,296
Other Revenue
$329,289
Change in Net Assets
$234,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members.

Form 990, Part VI, Section A, Line 7A

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.

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

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.

Form 990, Part VI, Section B, Line 15

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.

Form 990, Part VI, Section C, Line 19

Available to the public upon request, for the same period of time as set forth in the internal revenue code section 6104(d).

Filing and Contact Details

Filer

Filer Name
Ohio Credit Union League
EIN
31-4359680
Phone
6143362894
Address
10 WEST BROAD STREET NO 1100, COLUMBUS, OH 43215

Signing Officer

Name
Paul Mercer
Title
President/CEO
Phone
6143362894
Signed
2019-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Mercer
Formed
1934
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Cliftonlarsonallen Llp
Address
5255 EAST WILLIAMS CIRCLE STE 5000, TUCSON, AZ 85711
Preparer
Lisa Adams CPA
Phone
5207903500
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

The organization's employees are paid through collaborative office solutions, llc (ein 27-1415599), a professional employer organization.

Form 990, Part V, Line 6A

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.

Form 990, Part IX, Line 11G

Other professional fees 364,722. Personnel acquisition 368.

FORM 990, PART XII, LINE 2C:

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.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 591 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE 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.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10SVP MEMBER EXPERIENCE
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP ADVOCACY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01934
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossRentsGrp/RealAmt049550
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt054043
IRS990/InsuranceGrp/TotalAmt043769
IRS990/InterestGrp/TotalAmt04511
IRS990/InvestmentIncomeGrp/ExclusionAmt076296
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt076296
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01446738
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01846738
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0200000
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IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt061239
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE OHIO CREDIT UNION LEAGUE IS A CATALYST FOR CREDIT UNION SUCCESS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02633802
IRS990/NetAssetsOrFundBalancesEOYAmt02866889
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-148074
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-148074
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IRS990/NetUnrlzdGainsLossesInvstAmt0-1282
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd00
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IRS990/OfficeExpensesGrp/TotalAmt050817
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt090663
IRS990/OtherAssetsTotalGrp/EOYAmt090663
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0287216
IRS990/OtherExpensesGrp/Desc0LOBBYING
IRS990/OtherExpensesGrp/Desc1STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/TotalAmt0187130
IRS990/OtherExpensesGrp/TotalAmt133477
IRS990/OtherExpensesGrp/TotalAmt230347
IRS990/OtherExpensesGrp/TotalAmt328228
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/BusinessCd2611710
IRS990/OtherRevenueMiscGrp/Desc0CONVENTION INCOME
IRS990/OtherRevenueMiscGrp/Desc1MARKETING REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0395513
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt042156
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt139694
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0395513
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt142156
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt239694
IRS990/OtherRevenueTotalAmt0477363
IRS990/OtherSalariesAndWagesGrp/TotalAmt0669781
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt096469
IRS990/PensionPlanContributionsGrp/TotalAmt0112597
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0139151
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0149180
IRS990/PrincipalOfficerNm0PAUL MERCER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813930
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OSC MANAGEMENT AGREEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02757880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02757880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1468000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0468000
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNICATIONS & 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/Desc0COMPLIANCE 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.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt030763
IRS990/PYInvestmentIncomeAmt069612
IRS990/PYOtherExpensesAmt01445923
IRS990/PYOtherRevenueAmt0286719
IRS990/PYProgramServiceRevenueAmt03097322
IRS990/PYRevenuesLessExpensesAmt0231333
IRS990/PYSalariesCompEmpBnftPaidAmt01745634
IRS990/PYTotalExpensesAmt03222320
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03453653
IRS990/ReconcilationRevenueExpnssAmt0234369
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0-148074
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0600000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0600000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt0846738
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0C
IRS990ScheduleD/EquipmentGrp/BookValueAmt045149
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083004
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0128153
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02211
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02211
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01000000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt045149
IRS990ScheduleD/TotalBookValueSecuritiesAmt01846738
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0112647
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt130096
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0329320
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1105924
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt024750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt112336
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt034922
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt19700
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt018286
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt1298
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PAUL MERCER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LAURA AUXTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SVP MEMBER EXPERIENCE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0519925
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1158354
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S EMPLOYEES ARE PAID THROUGH COLLABORATIVE OFFICE SOLUTIONS, LLC (EIN 27-1415599), A PROFESSIONAL EMPLOYER ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NON-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/ExplanationTxt2THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONCE 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/ExplanationTxt4POLICY 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/ExplanationTxt5THE 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/ExplanationTxt6THE 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/ExplanationTxt7AVAILABLE TO THE PUBLIC UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER PROFESSIONAL FEES 364,722. PERSONNEL ACQUISITION 368.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE 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/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V, LINE 6A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.45$2.28$3.17$4.46$4.25$0.21
2023Detailed filing. Detailed filing data is available for this year.$5.27$2.22$3.05$4.49$3.98$0.51
2022Detailed filing. Detailed filing data is available for this year.$5.34$2.60$2.74$4.22$3.89$0.33
2021Detailed filing. Detailed filing data is available for this year.$4.47$1.62$2.84$3.41$3.33$0.08
2020Detailed filing. Detailed filing data is available for this year.$4.96$1.87$3.09$3.42$3.48$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.84$1.48$3.36$4.08$3.58$0.50
2018Detailed filing. Detailed filing data is available for this year.$4.42$1.55$2.87$3.63$3.40$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.65$1.01$2.63$3.45$3.22$0.23
2016Detailed filing. Detailed filing data is available for this year.$3.46$1.05$2.40$3.49$3.23$0.25
2015Detailed filing. Detailed filing data is available for this year.$3.65$1.49$2.15$3.49$3.35$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.50$1.49$2.01$3.42$3.58$0.16
2013Detailed filing. Detailed filing data is available for this year.$3.52$1.37$2.15$3.82$4.06$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$1.49$2.36$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$1.46$2.71$3.63