Civic Intelligence

City Employees Credit Union

EIN 62-0160633 • 501(c)14 • Knoxville, TN

Profile

Credit union - to provide services for approximately 8,467 members in the form of loans, savings, and other financial services.

1720 Western AvenueKnoxville, TN 37921

www.cecuknox.com

Siviq Scores

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

Liabilities / Assets

9th percentile

0.78x

Higher debt load relative to assets than 9% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

15.54x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Source year 2025

Net Margin

97th percentile

35%

Higher net margin than 97% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

13th percentile

$151,845

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)14 • $100M-$250M nonprofits • Source year 2025

Asset Growth

64th percentile

4.2%

Faster asset growth than 64% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

7th percentile

-1.2%

Faster revenue growth than 7% of similar nonprofits.

501(c)14 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Assets

Up

$119,098,303

Up $4,780,001 (+4.2%) from 2024

Liabilities

Up

$93,338,845

Up $2,670,414 (+2.9%) from 2024

Net Assets

Up

$25,759,458

Up $2,109,587 (+8.9%) from 2024

Revenue

Down

$6,007,920

Down $70,678 (-1.2%) from 2024

Expenses

Up

$3,898,332

Up $209,739 (+5.7%) from 2024

Net Income

Down

$2,109,588

Down $280,417 (-12%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $60,376,761Liabilities 2010: $49,328,937Net Assets 2010: $11,047,8242010Assets 2011: $63,674,981Liabilities 2011: $51,944,945Net Assets 2011: $11,730,0362011Assets 2012: $65,935,978Liabilities 2012: $53,515,106Net Assets 2012: $12,420,8722012Assets 2013: $66,648,446Liabilities 2013: $53,605,966Net Assets 2013: $13,042,4802013Assets 2014: $67,712,832Liabilities 2014: $54,079,405Net Assets 2014: $13,633,4272014Assets 2015: $72,347,939Liabilities 2015: $58,116,280Net Assets 2015: $14,231,6592015Assets 2016: $75,631,150Liabilities 2016: $60,769,443Net Assets 2016: $14,861,7072016Assets 2017: $78,572,570Liabilities 2017: $63,092,150Net Assets 2017: $15,480,4202017Assets 2018: $81,049,260Liabilities 2018: $64,847,573Net Assets 2018: $16,201,6872018Assets 2019: $82,216,414Liabilities 2019: $65,215,431Net Assets 2019: $17,000,9832019Assets 2020: $95,389,073Liabilities 2020: $77,699,082Net Assets 2020: $17,689,9912020Assets 2021: $108,210,538Liabilities 2021: $89,692,346Net Assets 2021: $18,518,1922021Assets 2022: $115,184,262Liabilities 2022: $95,689,862Net Assets 2022: $19,494,4002022Assets 2023: $111,499,745Liabilities 2023: $90,239,880Net Assets 2023: $21,259,8652023Assets 2024: $114,318,302Liabilities 2024: $90,668,431Net Assets 2024: $23,649,8712024Assets 2025: $119,098,303Liabilities 2025: $93,338,845Net Assets 2025: $25,759,4582025

Highlighted filing

2025

Assets$119,098,303
Liabilities$93,338,845
Net Assets$25,759,458

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2010: $2,906,3492010Revenue 2011: $3,325,810Expenses 2011: $2,643,598Net Income 2011: $682,2122011Expenses 2012: $2,432,4762012Revenue 2013: $2,936,301Expenses 2013: $2,237,108Net Income 2013: $699,1932013Revenue 2014: $2,880,598Expenses 2014: $2,289,651Net Income 2014: $590,9472014Revenue 2015: $2,831,408Expenses 2015: $2,233,176Net Income 2015: $598,2322015Revenue 2016: $2,988,822Expenses 2016: $2,358,775Net Income 2016: $630,0472016Revenue 2017: $3,012,933Expenses 2017: $2,394,220Net Income 2017: $618,7132017Revenue 2018: $3,357,794Expenses 2018: $2,636,527Net Income 2018: $721,2672018Revenue 2019: $3,701,046Expenses 2019: $2,901,750Net Income 2019: $799,2962019Revenue 2020: $3,506,358Expenses 2020: $2,817,350Net Income 2020: $689,0082020Revenue 2021: $3,450,486Expenses 2021: $2,622,286Net Income 2021: $828,2002021Revenue 2022: $3,764,602Expenses 2022: $2,788,394Net Income 2022: $976,2082022Revenue 2023: $5,291,421Expenses 2023: $3,525,955Net Income 2023: $1,765,4662023Revenue 2024: $6,078,598Expenses 2024: $3,688,593Net Income 2024: $2,390,0052024Revenue 2025: $6,007,920Expenses 2025: $3,898,332Net Income 2025: $2,109,5882025

Highlighted filing

2025

Revenue$6,007,920
Expenses$3,898,332
Net Income$2,109,588

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$119$93.3$25.8$6.01$3.90$2.11
2024Detailed filing. Detailed filing data is available for this year.$114$90.7$23.6$6.08$3.69$2.39
2023Detailed filing. Detailed filing data is available for this year.$111$90.2$21.3$5.29$3.53$1.77
2022Detailed filing. Detailed filing data is available for this year.$115$95.7$19.5$3.76$2.79$0.98
2021Detailed filing. Detailed filing data is available for this year.$108$89.7$18.5$3.45$2.62$0.83
2020Detailed filing. Detailed filing data is available for this year.$95.4$77.7$17.7$3.51$2.82$0.69
2019Detailed filing. Detailed filing data is available for this year.$82.2$65.2$17.0$3.70$2.90$0.80
2018Detailed filing. Detailed filing data is available for this year.$81.0$64.8$16.2$3.36$2.64$0.72
2017Detailed filing. Detailed filing data is available for this year.$78.6$63.1$15.5$3.01$2.39$0.62
2016Detailed filing. Detailed filing data is available for this year.$75.6$60.8$14.9$2.99$2.36$0.63
2015Detailed filing. Detailed filing data is available for this year.$72.3$58.1$14.2$2.83$2.23$0.60
2014Detailed filing. Detailed filing data is available for this year.$67.7$54.1$13.6$2.88$2.29$0.59
2013Detailed filing. Detailed filing data is available for this year.$66.6$53.6$13.0$2.94$2.24$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.9$53.5$12.4$2.43
2011Summary only. Only limited summary data is available for this year.$63.7$51.9$11.7$3.33$2.64$0.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.4$49.3$11.0$2.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 20, 2026
Return Version
2025v4.0
Gross Receipts
$6,007,920
Mission and Program Overview

Mission

Credit union - to provide services for approximately 8,467 members in the form of loans, savings, and other financial services.

Credit union - to provide services for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$65,688,009$63,731,752▼ $1,956,257
Savings and Temporary Cash Investments$30,138,000$31,852,000▲ $1,714,000
Rtn Earn Endowment Incm Other Fnds$23,649,871$25,759,458▲ $2,109,587
Cash and Non-Interest-Bearing Accounts$16,253,667$20,528,939▲ $4,275,272
Prepaid Expenses and Deferred Charges$320,226$1,068,017▲ $747,791
Investments Other Securities$537,677$549,144▲ $11,467
Land, Buildings, and Equipment, Net$364,562$364,562→ $0
Total Assets$114,318,302$119,098,303▲ $4,780,001
Other Assets Total$1,016,161$1,003,889▼ $12,272
Liabilities
Other Liabilities$89,162,880$91,803,708▲ $2,640,828
Accounts Payable and Accrued Expenses$1,505,551$1,535,137▲ $29,586
Total Liabilities$90,668,431$93,338,845▲ $2,670,414
Net Assets / Fund Balance
Total Net Assets Fund Balance$23,649,871$25,759,458▲ $2,109,587
Total Liabilities and Net Assets / Fund Balance$114,318,302$119,098,303▲ $4,780,001

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$782,394$782,394
Buildings-$752,888$752,888
Land$364,562-$364,562
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James CarrollPresident/ceFT$129,688$22,157$151,845
James CarrollPresident/CEO-$125,000$26,845$151,845
Dotty ChurchVP OperationFT$79,312$18,313$97,625

Board Members and Trustees

NameTitle
Chris CunninghamBoard Chair
Dale MaddoxBoard Member
Darrin RhinesBoard Member
Kendall StilesBoard Member
Mark ParkerBoard Member
Robin SheltonBoard Member
Carol C MahlerBoard Secret
Wayne G RoachBoard Treasu
Cheville C LewisBoard Vice C
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,662,513
Investment Income
$1,998,697
Other Revenue
$346,710
Change in Net Assets
$2,109,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,308,410
Salaries, Compensation, and Employee Benefits$1,589,922
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$1,240,064-$1,240,064
Interest-$1,006,774-$1,006,774
Occupancy-$196,460-$196,460
Other Employee Benefits-$161,504-$161,504
Office Expenses-$159,060-$159,060
Payroll Taxes-$94,937-$94,937
Pension Plan Contributions-$93,417-$93,417
Other Expenses-$50,228-$50,228
All Other Expenses-$36,758-$36,758
Conferences and Meetings-$16,229-$16,229
Total Functional Expenses$0$3,898,332$0$3,898,332
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Regular Shares$51,155,287
All Other Shares$24,401,736
Share Drafts$16,246,685
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Carol mahler chris cunningham secretary treasurer siblings

Form 990, Page 6, Part VI, Line 6

The credit union is owned by the members.

Form 990, Page 6, Part VI, Line 7A

The board of directors is elected by the membership (one member, one vote). All duties, powers, and responsibilities are controlled by the board of directors. The members elect the board of directors at the annual meeting every year.

Form 990, Page 6, Part VI, Line 7B

Some decisions made by the board of directros are affirmed by the members.

Form 990, Page 6, Part VI, Line 11B

The manager reviews the form 990. The form 990 is available for review by the board of directors upon request.

Form 990, Page 6, Part VI, Line 15A

The board of directors use a comparison of credit union compensation.

Form 990, Page 6, Part VI, Line 15B

The board of directros use a comparison of credit union compensation.

Form 990, Page 6, Part VI, Line 19

Financial documents are posted in the credit union lobby by the 15th of the subsequent month.

Filing and Contact Details

Filer

Filer Name
City Employees Credit Union
EIN
62-0160633
Phone
8658247200
Address
1720 WESTERN AVENUE, KNOXVILLE, TN 37921

Signing Officer

Name
James Carroll
Title
President/CEO
Phone
8658247200
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Carroll
Formed
1932
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
24
Volunteers
9

Preparer

Firm
Credit Union Audit Group
Address
1709 HERMITAGE BLVD SUITE 200, TALLAHASSEE, FL 32308
Preparer
Marcus King
Phone
2054372176
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Hours of service are related to duties of the board of directors and nominating committee without compensation.

Form 990, Page 5, Part V, Line 3B

No unrelated business income

Form 990, Part XI, Line 9

Due to rounding 0 due to rounding -1 total -1

Raw XML Appendix386 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ALL OTHER SHARES
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES CARROLL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOURS OF SERVICE ARE RELATED TO DUTIES OF THE BOARD OF DIRECTORS AND NOMINATING COMMITTEE WITHOUT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO UNRELATED BUSINESS INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAROL MAHLER CHRIS CUNNINGHAM SECRETARY TREASURER SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CREDIT UNION IS OWNED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERSHIP (ONE MEMBER, ONE VOTE). ALL DUTIES, POWERS, AND RESPONSIBILITIES ARE CONTROLLED BY THE BOARD OF DIRECTORS. THE MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SOME DECISIONS MADE BY THE BOARD OF DIRECTROS ARE AFFIRMED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE MANAGER REVIEWS THE FORM 990. THE FORM 990 IS AVAILABLE FOR REVIEW BY THE BOARD OF DIRECTORS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD OF DIRECTORS USE A COMPARISON OF CREDIT UNION COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF DIRECTROS USE A COMPARISON OF CREDIT UNION COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FINANCIAL DOCUMENTS ARE POSTED IN THE CREDIT UNION LOBBY BY THE 15TH OF THE SUBSEQUENT MONTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DUE TO ROUNDING 0 DUE TO ROUNDING -1 TOTAL -1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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IRS990/USAddress/ZIPCd0379216739
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IRS990/WebsiteAddressTxt0WWW.CECUKNOX.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES CARROLL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08658247200
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CITY EMPLOYEES CREDIT UNION
ReturnHeader/Filer/BusinessNameControlTxt0CITY
ReturnHeader/Filer/EIN0620160633
ReturnHeader/Filer/PhoneNum08658247200
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202711127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CREDIT UNION AUDIT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01709 HERMITAGE BLVD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TALLAHASSEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032308
ReturnHeader/PreparerPersonGrp/PhoneNum02054372176
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARCUS KING
ReturnHeader/ReturnTs02026-03-23T08:45:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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