Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Lowland Credit Union
EIN 62-0671754 • 501(c)14 • Morristown, TN
Profile
State chartered credit union mutually owned by our 10,413 members, to promote thrift, issue shares and maintain accounts, and make loans to our members. Funds not needed for liquidity or for loans are temporarily invested.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $136,967,195 (-100%) from 2023
Liabilities
Down$0
Down $129,736,282 (-100%) from 2023
Net Assets
Down$0
Down $7,230,913 (-100%) from 2023
Revenue
Down$2,505,631
Down $4,796,473 (-66%) from 2023
Expenses
Down$3,100,414
Down $4,508,522 (-59%) from 2023
Net Income
Down-$594,783
Down $287,951 (-94%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $2,505,631
- Expenses
- $3,100,414
- Net income
- -$594,783
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jan 8, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $2,505,631
Mission and Program Overview
Mission
State chartered credit union mutually owned by our 12,030 members, to promote thrift, issue shares and maintain accounts, and make loans to our members. Funds not needed for liquidity or for loans are temporarily invested.
State chartered credit union mutually owned by our 10,217 members, to promote thrift, issue shares and maintain accounts, and make loans to our members. Funds not needed for liquidity or for loans are temporarily invested.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Other Notes and Loans Receivable, Net | $66,999,909 | - | - |
| Investments Program Related | $45,205,977 | - | - |
| Savings and Temporary Cash Investments | $13,403,238 | - | - |
| Rtn Earn Endowment Incm Other Fnds | $7,230,913 | - | - |
| Land, Buildings, and Equipment, Net | $6,763,964 | - | - |
| Cash and Non-Interest-Bearing Accounts | $2,900,070 | - | - |
| Prepaid Expenses and Deferred Charges | $527,707 | - | - |
| Total Assets | $136,967,195 | $0 | ▼ $136,967,195 |
| Other Assets Total | $1,166,330 | - | - |
| Liabilities | |||
| Other Liabilities | $129,134,996 | - | - |
| Accounts Payable and Accrued Expenses | $601,286 | - | - |
| Total Liabilities | $129,736,282 | $0 | ▼ $129,736,282 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $7,230,913 | $0 | ▼ $7,230,913 |
| Total Liabilities and Net Assets / Fund Balance | $136,967,195 | $0 | ▼ $136,967,195 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Investment Program Related Org | $1,092,879 | - | - |
| Buildings | $5,114,675 | $869,094 | - |
| Land | $695,719 | - | - |
| Equipment | $840,609 | $1,226,292 | - |
| Other Assets Org | $87,720 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| William J Mckinney | CFO | FT | $200,918 | $24,251 | $225,169 |
| Mark Creech | Presidentceo | FT | $82,347 | $10,940 | $93,287 |
| Heather N Moore | COO | FT | $78,517 | $11,494 | $90,011 |
| Sonya M Antrican | CLO | FT | $66,506 | $11,891 | $78,397 |
| Charles V Fine | It Manager | FT | $33,259 | $7,240 | $40,499 |
Board Members and Trustees
| Name | Title |
|---|---|
| Tommy a Musser | Board Chairman |
| Anthony L Cagle | Board Member |
| Edward L Gilbert | Board Member |
| Joann Jenkins | Board Member |
| John T Walker | Board Member |
| Paul R Greene | Board Member |
| Roy C Arnwine | Board Member |
| Todd L Marshall | Board Secretary |
| Ronnie J Moore | Board Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,505,631
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-594,783
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,012,316 |
| Salaries, Compensation, and Employee Benefits | $1,088,098 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $681,573 | - | - | $681,573 |
| Other Expenses | $469,024 | - | - | $469,024 |
| Current Officers, Directors, Trustees, and Key Employees | $461,548 | - | - | $461,548 |
| Other Salaries and Wages | $429,885 | - | - | $429,885 |
| All Other Expenses | $152,937 | - | - | $152,937 |
| Occupancy | $87,561 | - | - | $87,561 |
| Other Employee Benefits | $76,628 | - | - | $76,628 |
| Payroll Taxes | $68,084 | - | - | $68,084 |
| Pension Plan Contributions | $51,953 | - | - | $51,953 |
| Advertising | $27,312 | - | - | $27,312 |
| Conferences and Meetings | $9,066 | - | - | $9,066 |
| Total Functional Expenses | $3,100,414 | $0 | $0 | $3,100,414 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Regular Shares | $51,504,206 |
| Share Certificates | $49,195,634 |
| Share Drafts | $23,705,801 |
| Irakeogh Accounts | $11,123,099 |
| Money Market Shares | $3,478,451 |
| All Other Shares | $199,808 |
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
Members or stockholder classes and rights Part VI line 6
“The charter and bylaws call for an annual election of directors by the members. Each member is entitled to one vote irrespective of the number of shares/deposits.”
Member election for additional members Part VI line 7A
“The charter and bylaws call for an annual election of directors by the members. Each member is entitled to one vote irrespective of the number of shares/deposits. The candidates for directors are nominated by a nominating committee appointed by the board of directors. The directors are elected at an annual meeting called for in the bylaws.”
Governing body decisions Part VI line 7B
“The charter and bylaws call for an annual election of directors by the members. Each member is entitled to one vote irrespective of the number of shares/deposits. The candidates for directors are nominated by a nominating committee appointed by the board of directors. The directors are elected at an annual meeting called for in the bylaws.”
Governing body meeting documentation Part VI line 8A
“Under the bylaws, the directors meet monthly to review the operations of the credit union. Their actions are documented in written monthly minutes. The board of directors approve the operating policies that direct management in the day-to-day operations of the credit union.”
Committee meeting documentation Part VI line 8B
“The board of directors appoint committees to oversee specific operations of the credit union including an audit committee, which hires an independent auditor to perform an annual audit of the credit union, and a personnel committee which recommends an overall compensation plan for the credit union as a whole. Committee minutes are maintained. Committee recommendations are voted on/approved by the full board of directors.”
Form 990 governing body review Part VI line 11
“The form 990 will be made available to all board members at their next board meeting following receipt of completed return.”
Conflict of interest policy compliance Part VI line 12C
“The credit union has a written conflict of interest policy. All officers, directors, and key employees are required to disclose annually any interest that could give rise to conflicts. All material contracts are approved by the board of directors.”
CEO executive director top management comp Part VI line 15A
“The personnel committee recommends compensation for the ceo, management, and staff based on an annual survey of compensation of credit unions of comparable size and job classifications and other factors. The overall compensation plan, including ceo and management compensation, is reviewed/approved by the board of directors. For staff, the ceo and/or department managers complete annual employee evaluations and are authorized to set staff compensation within the range approved by the personnel committee and board of directors.”
Other officer or key employee compensation Part VI line 15B
“The personnel committee recommends compensation for the ceo, management and staff based on an annual survey of compensation of credit unions of comparable size and job classifications and other factors. The overall compensation plan, including ceo and management compensation, is reviewed/approved by the board of directors. For staff, the ceo and/or department managers complete annual employee evaluations and are authorized to set staff compensation within the range approved by the personnel committee and board of directors.”
Form 990 availability to public Part VI line 18
“Upon request, copies of the credit unions annual form 990 are provided to any member or non-member that requests a copy.”
Governing documents etc available to public Part VI line 19
“Written copies of policies and procedures are provided to members upon request. Monthly financial reports are posted in the lobby for members review.”
Filing and Contact Details
Filer
- Filer Name
- Lowland Credit Union
- EIN
- 62-0671754
- In Care Of
- % MARK CREECH
- Phone
- 4235818345
- Address
- 1216 E MAIN STREET, MORRISTOWN, TN 37814-4544
Signing Officer
- Name
- Mark Creech
- Title
- Evpcfo
- Phone
- 4235818345
- Signed
- 2026-01-08
- Discuss with paid preparer
- No
Organization Details
- Principal Officer
- Mark Creech
- Formed
- 1953
- Legal Domicile
- Tn
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 33
- Volunteers
- 9
Preparer
- Firm
- Peters and Associates
- Address
- 9724 Kingston Pike Suite 405, Knoxville, TN 37922
- Preparer
- Craig Peters
- Phone
- 8656947128
Supplemental Narrative
Additional Explanations
Cessation of or significant change to any program service Part III line 3
“Lowland credit union merged with ornl federal credit union effective may 1, 2024.”
Explanation of other changes in net assets or fund balances Part XI line 9
“Lowland credit union merged with ornl federal credit union effective may 1, 2024.”
General explanation attachment
“The credit union has a written whistleblower policy. The policy is reviewed annually by the board of directors.”
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1953 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2505631 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 681573 |
| IRS990/InterestGrp/TotalAmt | 0 | 681573 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 45205977 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6763964 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | STATE CHARTERED CREDIT UNION MUTUALLY OWNED BY OUR 10,217 MEMBERS, TO PROMOTE THRIFT, ISSUE SHARES AND MAINTAIN ACCOUNTS, AND MAKE LOANS TO OUR MEMBERS. FUNDS NOT NEEDED FOR LIQUIDITY OR FOR LOANS ARE TEMPORARILY INVESTED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7230913 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 87561 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 87561 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1166330 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -6636130 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 76628 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 76628 |
| IRS990/OtherExpensesGrp/Desc | 0 | OFFICE OPERATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | PROVISION FOR LOAN LOSSES |
| IRS990/OtherExpensesGrp/Desc | 2 | LOAN SERVICING |
| IRS990/OtherExpensesGrp/Desc | 3 | PROFESSIONAL & OUTSIDE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 333510 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 173000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 78333 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 469024 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 333510 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 173000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 78333 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 469024 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 129134996 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 429885 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 429885 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 66999909 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 68084 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 68084 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 51953 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 51953 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 527707 |
| IRS990/PrincipalOfficerNm | 0 | MARK CREECH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 522100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 522100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 522100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 522100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LOAN INTEREST |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INVESTMENT INTEREST |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FEE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1213403 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 787508 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 437846 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 66874 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1213403 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 787508 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 437846 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 66874 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 4835022 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7302104 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -306832 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2773914 |
| IRS990/PYTotalExpensesAmt | 0 | 7608936 |
| IRS990/PYTotalRevenueAmt | 0 | 7302104 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -594783 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | true |
| IRS990/RevenueAmt | 0 | 2505631 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 7230913 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 13403238 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5114675 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 869094 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 5983769 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 840609 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1226292 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 2066901 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 29808282 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 7339000 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 515466 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 1229631 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 4 | 1092879 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | AVAILABLE FOR SALE SECURITIES |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | SLS MUTUAL SAVINGS BANK |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | PERPETUAL CONTRIBUTED CAPITAL |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | NCUSIF DEPOSIT |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 4 | ALL OTHER INVESTMENTS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 2 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 3 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 4 | C |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 695719 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 695719 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 173891 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 244674 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 1133944 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 87720 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ACCRUED INTEREST ON LOANS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ACCRUED INTEREST ON INVESTMENTS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | ALL OTHER ASSETS LESS PREPAIDS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | FORECLOSED AND REPOSSESSED ASSETS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 23705801 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 51504206 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 3478451 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 49195634 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 11123099 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 199808 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SHARE DRAFTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | REGULAR SHARES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | MONEY MARKET SHARES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | SHARE CERTIFICATES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | IRAKEOGH ACCOUNTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | ALL OTHER SHARES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6651003 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1640229 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 39985258 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 139206999 |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 200918 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 24251 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | WILLIAM J MCKINNEY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CFO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 225169 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | false |
| IRS990ScheduleN/BondLiabilitiesDischargedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | false |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | MERGER WITH ORNL FEDERAL CREDIT UNION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | ORNL FEDERAL CREDIT UNION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2024-05-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 620476738 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 145671756 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501C1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK VALUES PER FINANCIALS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 221 S RUTGERS AVE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | OAK RIDGE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 37830 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | MERGER WITH ORNL FEDERAL CREDIT UNION APRIL 30, 2024; THEREAFTER, LOWLAND CREDIT UNIONCEASED TO EXIST. ALL ASSETS, LIABILITIES, AND EQUITY MERGED INTO ORNL FEDERAL CREDITUNION. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | General Explanation Attachment |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CHARTER AND BYLAWS CALL FOR AN ANNUAL ELECTION OF DIRECTORS BY THE MEMBERS. EACH MEMBER IS ENTITLED TO ONE VOTE IRRESPECTIVE OF THE NUMBER OF SHARES/DEPOSITS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CHARTER AND BYLAWS CALL FOR AN ANNUAL ELECTION OF DIRECTORS BY THE MEMBERS. EACH MEMBER IS ENTITLED TO ONE VOTE IRRESPECTIVE OF THE NUMBER OF SHARES/DEPOSITS. THE CANDIDATES FOR DIRECTORS ARE NOMINATED BY A NOMINATING COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. THE DIRECTORS ARE ELECTED AT AN ANNUAL MEETING CALLED FOR IN THE BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CHARTER AND BYLAWS CALL FOR AN ANNUAL ELECTION OF DIRECTORS BY THE MEMBERS. EACH MEMBER IS ENTITLED TO ONE VOTE IRRESPECTIVE OF THE NUMBER OF SHARES/DEPOSITS. THE CANDIDATES FOR DIRECTORS ARE NOMINATED BY A NOMINATING COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. THE DIRECTORS ARE ELECTED AT AN ANNUAL MEETING CALLED FOR IN THE BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UNDER THE BYLAWS, THE DIRECTORS MEET MONTHLY TO REVIEW THE OPERATIONS OF THE CREDIT UNION. THEIR ACTIONS ARE DOCUMENTED IN WRITTEN MONTHLY MINUTES. THE BOARD OF DIRECTORS APPROVE THE OPERATING POLICIES THAT DIRECT MANAGEMENT IN THE DAY-TO-DAY OPERATIONS OF THE CREDIT UNION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS APPOINT COMMITTEES TO OVERSEE SPECIFIC OPERATIONS OF THE CREDIT UNION INCLUDING AN AUDIT COMMITTEE, WHICH HIRES AN INDEPENDENT AUDITOR TO PERFORM AN ANNUAL AUDIT OF THE CREDIT UNION, AND A PERSONNEL COMMITTEE WHICH RECOMMENDS AN OVERALL COMPENSATION PLAN FOR THE CREDIT UNION AS A WHOLE. COMMITTEE MINUTES ARE MAINTAINED. COMMITTEE RECOMMENDATIONS ARE VOTED ON/APPROVED BY THE FULL BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 WILL BE MADE AVAILABLE TO ALL BOARD MEMBERS AT THEIR NEXT BOARD MEETING FOLLOWING RECEIPT OF COMPLETED RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE CREDIT UNION HAS A WRITTEN CONFLICT OF INTEREST POLICY. ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS. ALL MATERIAL CONTRACTS ARE APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE PERSONNEL COMMITTEE RECOMMENDS COMPENSATION FOR THE CEO, MANAGEMENT, AND STAFF BASED ON AN ANNUAL SURVEY OF COMPENSATION OF CREDIT UNIONS OF COMPARABLE SIZE AND JOB CLASSIFICATIONS AND OTHER FACTORS. THE OVERALL COMPENSATION PLAN, INCLUDING CEO AND MANAGEMENT COMPENSATION, IS REVIEWED/APPROVED BY THE BOARD OF DIRECTORS. FOR STAFF, THE CEO AND/OR DEPARTMENT MANAGERS COMPLETE ANNUAL EMPLOYEE EVALUATIONS AND ARE AUTHORIZED TO SET STAFF COMPENSATION WITHIN THE RANGE APPROVED BY THE PERSONNEL COMMITTEE AND BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE PERSONNEL COMMITTEE RECOMMENDS COMPENSATION FOR THE CEO, MANAGEMENT AND STAFF BASED ON AN ANNUAL SURVEY OF COMPENSATION OF CREDIT UNIONS OF COMPARABLE SIZE AND JOB CLASSIFICATIONS AND OTHER FACTORS. THE OVERALL COMPENSATION PLAN, INCLUDING CEO AND MANAGEMENT COMPENSATION, IS REVIEWED/APPROVED BY THE BOARD OF DIRECTORS. FOR STAFF, THE CEO AND/OR DEPARTMENT MANAGERS COMPLETE ANNUAL EMPLOYEE EVALUATIONS AND ARE AUTHORIZED TO SET STAFF COMPENSATION WITHIN THE RANGE APPROVED BY THE PERSONNEL COMMITTEE AND BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | UPON REQUEST, COPIES OF THE CREDIT UNIONS ANNUAL FORM 990 ARE PROVIDED TO ANY MEMBER OR NON-MEMBER THAT REQUESTS A COPY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | WRITTEN COPIES OF POLICIES AND PROCEDURES ARE PROVIDED TO MEMBERS UPON REQUEST. MONTHLY FINANCIAL REPORTS ARE POSTED IN THE LOBBY FOR MEMBERS REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | LOWLAND CREDIT UNION MERGED WITH ORNL FEDERAL CREDIT UNION EFFECTIVE MAY 1, 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | LOWLAND CREDIT UNION MERGED WITH ORNL FEDERAL CREDIT UNION EFFECTIVE MAY 1, 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | THE CREDIT UNION HAS A WRITTEN WHISTLEBLOWER POLICY. THE POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing body meeting documentation Part VI line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990 availability to public Part VI line 18 |
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