Civic Intelligence

Credit Unions Chartered in the St of Michigan DBA Up St Credit Union

EIN 38-1735283 • 501(c)14 • Escanaba, MI

Profile

Provide financial services and products to members.

123 S Lincoln RdEscanaba, MI 49829

www.upscu.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.88x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

14.29x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Source year 2024

Net Margin

94th percentile

28%

Higher net margin than 94% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$255,907

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)14 • $100M-$250M nonprofits • Source year 2024

Asset Growth

100th percentile

46%

Faster asset growth than 100% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

63%

Faster revenue growth than 99% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$196,875,590

Up $62,171,304 (+46%) from 2023

Liabilities

Up

$173,689,664

Up $52,376,554 (+43%) from 2023

Net Assets

Up

$23,185,926

Up $9,794,750 (+73%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin94th percentile

Revenue

Up

$12,156,007

Up $4,684,698 (+63%) from 2023

Expenses

Up

$8,764,670

Up $3,284,154 (+60%) from 2023

Net Income

Up

$3,391,337

Up $1,400,544 (+70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200M$150M$100M$50M$0Assets 2010: $37,339,862Liabilities 2010: $34,244,184Net Assets 2010: $3,095,6782010Assets 2011: $41,975,826Liabilities 2011: $38,343,610Net Assets 2011: $3,632,2162011Assets 2012: $43,771,112Liabilities 2012: $39,817,057Net Assets 2012: $3,954,0552012Assets 2013: $45,065,263Liabilities 2013: $41,092,453Net Assets 2013: $3,972,8102013Assets 2014: $50,254,569Liabilities 2014: $46,015,253Net Assets 2014: $4,239,3162014Assets 2015: $64,952,057Liabilities 2015: $59,553,472Net Assets 2015: $5,398,5852015Assets 2016: $72,014,713Liabilities 2016: $66,154,349Net Assets 2016: $5,860,3642016Assets 2017: $75,245,315Liabilities 2017: $68,941,328Net Assets 2017: $6,303,9872017Assets 2018: $76,899,842Liabilities 2018: $70,311,249Net Assets 2018: $6,588,5932018Assets 2019: $80,134,152Liabilities 2019: $73,119,100Net Assets 2019: $7,015,0522019Assets 2020: $97,970,751Liabilities 2020: $90,626,333Net Assets 2020: $7,344,4182020Assets 2021: $113,384,334Liabilities 2021: $105,479,843Net Assets 2021: $7,904,4912021Assets 2022: $144,827,843Liabilities 2022: $133,445,363Net Assets 2022: $11,382,4802022Assets 2023: $134,704,286Liabilities 2023: $121,313,110Net Assets 2023: $13,391,1762023Assets 2024: $196,875,590Liabilities 2024: $173,689,664Net Assets 2024: $23,185,9262024

Highlighted filing

2024

Assets$196,875,590
Liabilities$173,689,664
Net Assets$23,185,926
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0Expenses 2010: $2,476,2802010Expenses 2011: $2,372,8712011Expenses 2012: $2,247,4672012Revenue 2013: $2,637,992Expenses 2013: $2,635,195Net Income 2013: $2,7972013Revenue 2014: $2,708,391Expenses 2014: $2,459,950Net Income 2014: $248,4412014Revenue 2015: $3,344,460Expenses 2015: $2,987,924Net Income 2015: $356,5362015Revenue 2016: $3,942,926Expenses 2016: $3,441,094Net Income 2016: $501,8322016Revenue 2017: $4,090,280Expenses 2017: $3,701,518Net Income 2017: $388,7622017Revenue 2018: $4,246,725Expenses 2018: $3,845,229Net Income 2018: $401,4962018Revenue 2019: $4,353,833Expenses 2019: $3,942,796Net Income 2019: $411,0372019Revenue 2020: $4,360,132Expenses 2020: $4,030,766Net Income 2020: $329,3662020Revenue 2021: $4,511,446Expenses 2021: $3,951,373Net Income 2021: $560,0732021Revenue 2022: $5,710,994Expenses 2022: $4,590,742Net Income 2022: $1,120,2522022Revenue 2023: $7,471,309Expenses 2023: $5,480,516Net Income 2023: $1,990,7932023Revenue 2024: $12,156,007Expenses 2024: $8,764,670Net Income 2024: $3,391,3372024

Highlighted filing

2024

Revenue$12,156,007
Expenses$8,764,670
Net Income$3,391,337
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$196,875,590
Liabilities
$173,689,664
Net assets
$23,185,926
Revenue
$12,156,007
Expenses
$8,764,670
Net income
$3,391,337
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$197$174$23.2$12.2$8.76$3.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$135$121$13.4$7.47$5.48$1.99
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$145$133$11.4$5.71$4.59$1.12
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$113$105$7.90$4.51$3.95$0.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$98.0$90.6$7.34$4.36$4.03$0.33
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.1$73.1$7.02$4.35$3.94$0.41
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$76.9$70.3$6.59$4.25$3.85$0.40
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$75.2$68.9$6.30$4.09$3.70$0.39
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.0$66.2$5.86$3.94$3.44$0.50
2015Detailed filing. Detailed filing data is available for this year.$65.0$59.6$5.40$3.34$2.99$0.36
2014Detailed filing. Detailed filing data is available for this year.$50.3$46.0$4.24$2.71$2.46$0.25
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.1$41.1$3.97$2.64$2.64$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.8$39.8$3.95$2.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.0$38.3$3.63$2.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.3$34.2$3.10$2.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$12,179,507
Mission and Program Overview

Mission

U.P. State Credit Union is committed to excellance in providing progressive financial services to its membership, member-owned, member-driven, we will be trusted and chosen as the preferred financial institution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$80,158,770$109,590,991▲ $29,432,221
Savings and Temporary Cash Investments$18,810,547$48,154,338▲ $29,343,791
Investments Other Securities$26,949,658$25,520,630▼ $1,429,028
Rtn Earn Endowment Incm Other Fnds$13,391,176$23,185,926▲ $9,794,750
Land, Buildings, and Equipment, Net$4,119,797$5,263,821▲ $1,144,024
Cash and Non-Interest-Bearing Accounts$1,879,796$2,995,175▲ $1,115,379
Intangible Assets$261,921$2,376,030▲ $2,114,109
Accounts Receivable-$307,676-
Prepaid Expenses and Deferred Charges$177,356$191,516▲ $14,160
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$134,704,286$196,875,590▲ $62,171,304
Other Assets Total$2,346,441$2,475,413▲ $128,972
Liabilities
Other Liabilities$119,812,825$172,159,071▲ $52,346,246
Accounts Payable and Accrued Expenses$1,500,285$1,530,593▲ $30,308
Total Liabilities$121,313,110$173,689,664▲ $52,376,554
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,391,176$23,185,926▲ $9,794,750
Total Liabilities and Net Assets / Fund Balance$134,704,286$196,875,590▲ $62,171,304

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,044,368$475,808$3,520,176
Other Land Buildings$1,268,150$1,182,554$2,450,704
Land$808,180-$808,180
Equipment$143,123$21,780$164,903
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond J TheoretCEOFT$181,126$74,781$255,907
Darcy McleanCOOFT$143,104$49,519$192,623
Dan LitznerVice PresidentFT$119,015$23,251$142,266

Board Members and Trustees

NameTitle
Howard HaulotteChairman
Donald CharlevoixDirector
Gary TitusDirector
Judith WalshDirector
Judy SchroederDirector
Kali PerronDirector
Michael LilliquistDirector
Suzette OlsonDirector
Tamie CunninghamDirector
Cheryl BoucheSecretary
Joe NolanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
FiservData Processing75 REMITTANCE DR STE 6974, Chicago, IL 60675$529,013
Salus GroupHealth Insurance38233 MOUND ROAD, Sterling Heights, MI 48310$446,848
Ds TechIt Services1431 N 26TH ST 101, Escanaba, MI 49829$282,612
CuanswersData Processing6000 28TH STREET SE, Grand Rapids, MI 49546$158,296
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,477,890
Investment Income
$3,053,315
Other Revenue
$624,802
Change in Net Assets
$3,391,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,871,997
Salaries, Compensation, and Employee Benefits$3,892,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,545,478
Office Expenses---$1,148,523
Interest---$1,043,487
Information Technology---$882,933
Current Officers, Directors, Trustees, and Key Employees---$590,796
Other Employee Benefits---$302,787
Depreciation Depletion---$252,011
Payroll Taxes---$235,333
Occupancy---$225,836
Pension Plan Contributions---$218,279
Advertising---$214,840
Insurance---$83,128
Travel---$72,746
Other Expenses---$31,175
Payments to Affiliates---$17,202
All Other Expenses---$16,513
Fees for Services Legal---$7,457
Total Functional Expenses$0$0$0$8,764,670
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Shares$172,159,071
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Section 501(c)(14) credit union is composed of members.”

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

“Members vote on bylaw and charter changes. Members vote and elect board members at annual meeting.”

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

“Mergers are voted on by entire membership.”

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

“Management reviews tax returns and forwards us form 8879-te to tax preparer. Board reviews filed tax returns at next scheduled meeting.”

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

“Employee loans are management approved. Management loans are board approved. Loans to board members are approved by the board minus the lendee.”

Form 990, Part VI, Section B, Line 15A

“Executive and employee salaries are board reviewed and approved. Board of directors are not compensated”

Form 990, Part VI, Section C, Line 19

“Credit union bylaws and conflict of interest policy are available upon request at the credit union's main office. Quarterly financial statements are displayed in the lobby which is accessible to the general public. Quarterly financial performance call reports are also available at www.ncua.gov for all federally insured credit unions.”

Form 990, Part VI, Line 11B - Form 990 Review Process

“Management reviews tax returns and forwards us form 8879-eo to tax preparer. Board reviews filed tax returns at next scheduled meeting.”

Form 990, Part VI, Line 12C - Monitoring and Enforcement of Conflicts

“Employee loans are management approved. Management loans are board approved. Loans to board members are approved by the board minus the lendee.”

Form 990, Part VI, Line 15B - Compensation Review & Approval Process

“Executive and employee salaries are board reviewed and approved. Board of directors are not compensated.”

Form 990, Part VI, Line 19 - Other Organization Documents Available

“Credit union bylaws and conflict of interest policy are available upon request at the credit union's main office. Quarterly financial statements are displayed in the lobby which is accessible to the general public. Quarterly financial performance call reports are also available at www.ncua.gov for all federally insured credit unions.”

Form 990, Part VI, Line 6 - Explanation of Classes of Members

“Section 501c14 credit union is composed of members.”

Form 990, Part VI, Line 7A - How Members Elect Governing Body

“Members vote on bylaw and charter changes. Members vote and elect board members at annual meeting.”

Form 990, Part VI, Line 7B - Decisions of Governing Body Approval

“Mergers are voted on by entire membership.”

Filing and Contact Details

Filer

Filer Name
Credit Unions Chartered in the
EIN
38-1735283
Phone
9067861146
Address
123 S LINCOLN RD, ESCANABA, MI 49829

Signing Officer

Name
Raymond J Theoret
Title
CEO
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raymond J Theoret
Formed
1955
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
67
Volunteers
16

Preparer

Firm
Financial Standards Group Inc
Address
6447 W HIGHWAY 146, CRESTWOOD, KY 40014
Preparer
Donald E Lingerfelt
Phone
8005225820
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“One time merger adjustment = $6403413”

Raw XML AppendixShowing 400 of 505 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01500285
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01530593
IRS990/AccountsReceivableGrp/EOYAmt0307676
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0U.P. STATE CREDIT UNION IS COMMITTED TO EXCELLANCE IN PROVIDING PROGRESSIVE FINANCIAL SERVICES TO ITS MEMBERSHIP, MEMBER-OWNED, MEMBER-DRIVEN, WE WILL BE TRUSTED AND CHOSEN AS THE PREFERRED FINANCIAL INSTITUTION.
IRS990/AdvertisingGrp/TotalAmt0214840
IRS990/AllOtherExpensesGrp/TotalAmt016513
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Raymond Theoret
IRS990/BooksInCareOfDetail/PhoneNum09067861146
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0123 S LINCOLN RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ESCANABA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049829
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01879796
IRS990/CashNonInterestBearingGrp/EOYAmt02995175
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0590796
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0529013
IRS990/ContractorCompensationGrp/CompensationAmt1158296
IRS990/ContractorCompensationGrp/CompensationAmt2282612
IRS990/ContractorCompensationGrp/CompensationAmt3446848
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt075 REMITTANCE DR STE 6974
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt16000 28TH STREET SE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt21431 N 26TH ST 101
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt338233 MOUND ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0CHICAGO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1GRAND RAPIDS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2ESCANABA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3STERLING HEIGHTS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0IL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd060675
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd149546
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd249829
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd348310
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0FISERV
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1CUANSWERS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2DS TECH
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3SALUS GROUP
IRS990/ContractorCompensationGrp/ServicesDesc0DATA PROCESSING
IRS990/ContractorCompensationGrp/ServicesDesc1DATA PROCESSING
IRS990/ContractorCompensationGrp/ServicesDesc2IT SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc3HEALTH INSURANCE
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03053315
IRS990/CYOtherExpensesAmt04871997
IRS990/CYOtherRevenueAmt0624802
IRS990/CYProgramServiceRevenueAmt08477890
IRS990/CYRevenuesLessExpensesAmt03391337
IRS990/CYSalariesCompEmpBnftPaidAmt03892673
IRS990/CYTotalExpensesAmt08764670
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt012156007
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0252011
IRS990/Desc0THE CREDIT UNION PROVIDES SEVERAL DEPOSIT ACCOUNT TYPES TO MEMBERS INCLUDING SAVINGS, CHECKING, CERTIFICATES AND OTHER. THE TOTAL NUMBER OF MEMBERS AT 12/31/2024 WAS 15,259.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt067
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt07457
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt054525
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt132572
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt223251
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0RAYMOND J THEORET
IRS990/Form990PartVIISectionAGrp/PersonNm1DARCY MCLEAN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAN LITZNER
IRS990/Form990PartVIISectionAGrp/PersonNm3HOWARD HAULOTTE
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL LILLIQUIST
IRS990/Form990PartVIISectionAGrp/PersonNm5JOE NOLAN
IRS990/Form990PartVIISectionAGrp/PersonNm6SUZETTE OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm7GARY TITUS
IRS990/Form990PartVIISectionAGrp/PersonNm8JUDY SCHROEDER
IRS990/Form990PartVIISectionAGrp/PersonNm9TAMIE CUNNINGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm10CHERYL BOUCHE
IRS990/Form990PartVIISectionAGrp/PersonNm11DONALD CHARLEVOIX
IRS990/Form990PartVIISectionAGrp/PersonNm12KALI PERRON
IRS990/Form990PartVIISectionAGrp/PersonNm13JUDITH WALSH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0201382
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1160051
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2119015
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1COO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01955
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-23500
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt012179507
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0882933
IRS990/InsuranceGrp/TotalAmt083128
IRS990/IntangibleAssetsGrp/BOYAmt0261921
IRS990/IntangibleAssetsGrp/EOYAmt02376030
IRS990/InterestGrp/TotalAmt01043487
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03076815
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03076815
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt026949658
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt025520630
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04845
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01680142
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04119797
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05263821
IRS990/LandBldgEquipCostOrOtherBssAmt06943963
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt023500
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0U.P. STATE CREDIT UNION IS COMMITTED TO EXCELLANCE IN PROVIDING PROGRESSIVE FINANCIAL SERVICES TO ITS MEMBERSHIP, MEMBER-OWNED, MEMBER-DRIVEN, WE WILL BE TRUSTED AND CHOSEN AS THE PREFERRED FINANCIAL INSTITUTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt013391176
IRS990/NetAssetsOrFundBalancesEOYAmt023185926
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-23500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-23500
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0225836
IRS990/OfficeExpensesGrp/TotalAmt01148523
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02346441
IRS990/OtherAssetsTotalGrp/EOYAmt02475413
IRS990/OtherChangesInNetAssetsAmt06403413
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0302787
IRS990/OtherExpensesGrp/Desc0LOAN SERVICING EXPENSE
IRS990/OtherExpensesGrp/Desc1MISC
IRS990/OtherExpensesGrp/Desc2OPERATING FEES
IRS990/OtherExpensesGrp/Desc3PROF& OUTSIDE SERVICES
IRS990/OtherExpensesGrp/TotalAmt0767545
IRS990/OtherExpensesGrp/TotalAmt155584
IRS990/OtherExpensesGrp/TotalAmt253017
IRS990/OtherExpensesGrp/TotalAmt331175
IRS990/OtherLiabilitiesGrp/BOYAmt0119812825
IRS990/OtherLiabilitiesGrp/EOYAmt0172159071
IRS990/OtherRevenueMiscGrp/Desc0BARGAIN PURCHASE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0624802
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0624802
IRS990/OtherRevenueTotalAmt0624802
IRS990/OtherSalariesAndWagesGrp/TotalAmt02545478
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt080158770
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0109590991
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt017202
IRS990/PayrollTaxesGrp/TotalAmt0235333
IRS990/PensionPlanContributionsGrp/TotalAmt0218279
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0177356
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0191516
IRS990/PrincipalOfficerNm0RAYMOND J THEORET
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0522100
IRS990/ProgramServiceRevenueGrp/BusinessCd1524298
IRS990/ProgramServiceRevenueGrp/BusinessCd2522100
IRS990/ProgramServiceRevenueGrp/BusinessCd3525990
IRS990/ProgramServiceRevenueGrp/Desc0FEES & OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc1INSURANCE INCOME
IRS990/ProgramServiceRevenueGrp/Desc2INTEREST ON LOANS
IRS990/ProgramServiceRevenueGrp/Desc3SHARED BRANCHING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02078369
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16348412
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02100260
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26348412
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38903
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt021891
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt120315
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt28903
IRS990/ProgSrvcAccomActy2Grp/Desc0THE CREDIT UNION PROVIDES A VARIETY OF LOANS TO MEMBERS INCLUDING REAL ESTATE, CREDIT CARD, VEHICLE AND OTHER. THE TOTAL NUMBER OF LOANS OUTSTANDING AT 12/31/2024 WAS 9,235.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01892747
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02897141
IRS990/PYProgramServiceRevenueAmt05578562
IRS990/PYRevenuesLessExpensesAmt01990793
IRS990/PYSalariesCompEmpBnftPaidAmt02583375
IRS990/PYTotalExpensesAmt05480516
IRS990/PYTotalRevenueAmt07471309
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03391337
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt013391176
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt023185926
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018810547
IRS990/SavingsAndTempCashInvstGrp/EOYAmt048154338
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03044368
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0475808
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03520176
IRS990ScheduleD/EquipmentGrp/BookValueAmt0143123
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021780
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0164903
IRS990ScheduleD/LandGrp/BookValueAmt0808180
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0808180
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01268150
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01182554
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02450704
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0172159071
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SHARES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05263821
IRS990ScheduleD/TotalBookValueSecuritiesAmt025520630
IRS990ScheduleD/TotalLiabilityAmt0172159071
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0143104
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1181126
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount010575
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount112256
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016005
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt120138
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt016567
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt134387
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt06372
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt18000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DARCY MCLEAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RAYMOND J THEORET
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0192623
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1255907
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECTION 501(C)(14) CREDIT UNION IS COMPOSED OF MEMBERS.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.