Civic Intelligence

State Chartered Credit Unions in Ms E P a Credit Union

EIN 64-0477204 • 501(c)14 • Ridgeland, MS

Profile

To operate a state chartered credit union providing members with the best financial services at the most reasonalble rates and providing a fair return to the members/shareholders.

PO Box 3300Ridgeland, MS 39158-3300

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.88x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)14 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

28.39x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)14 • $10M-$25M nonprofits • Source year 2015

Net Margin

81st percentile

21%

Higher net margin than 81% of similar nonprofits.

501(c)14 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

87th percentile

7.1%

Faster asset growth than 87% of similar nonprofits.

501(c)14 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

8.6%

Faster revenue growth than 53% of similar nonprofits.

501(c)14 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$20,445,689

Up $1,348,822 (+7.1%) from 2014

Liabilities

Up

$17,947,293

Up $1,218,269 (+7.3%) from 2014

Net Assets

Up

$2,498,396

Up $130,553 (+5.5%) from 2014

Operations
Liabilities / Revenue87th percentileNet Margin81st percentile

Revenue

Up

$632,250

Up $49,943 (+8.6%) from 2014

Expenses

Down

$501,697

Down $29,581 (-5.6%) from 2014

Net Income

Up

$130,553

Up $79,524 (+156%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$30M$20M$10M$0Assets 2010: $14,930,108Liabilities 2010: $13,006,169Net Assets 2010: $1,923,9392010Assets 2011: $17,122,597Liabilities 2011: $15,059,983Net Assets 2011: $2,062,6142011Assets 2012: $18,161,610Liabilities 2012: $15,915,490Net Assets 2012: $2,246,1202012Assets 2013: $19,068,200Liabilities 2013: $16,751,386Net Assets 2013: $2,316,8142013Assets 2014: $19,096,867Liabilities 2014: $16,729,024Net Assets 2014: $2,367,8432014Assets 2015: $20,445,689Liabilities 2015: $17,947,293Net Assets 2015: $2,498,3962015

Highlighted filing

2015

Assets$20,445,689
Liabilities$17,947,293
Net Assets$2,498,396
Open 2015 Filing

Operations Trend

Revenue Growth53rd percentile

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

$800K$600K$400K$200K$0Expenses 2010: $608,1552010Expenses 2011: $508,9252011Expenses 2012: $476,0002012Revenue 2013: $621,657Expenses 2013: $550,963Net Income 2013: $70,6942013Revenue 2014: $582,307Expenses 2014: $531,278Net Income 2014: $51,0292014Revenue 2015: $632,250Expenses 2015: $501,697Net Income 2015: $130,5532015

Highlighted filing

2015

Revenue$632,250
Expenses$501,697
Net Income$130,553
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,445,689
Liabilities
$17,947,293
Net assets
$2,498,396
Revenue
$632,250
Expenses
$501,697
Net income
$130,553
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$20.4$17.9$2.50$0.63$0.50$0.13
2014Detailed filing. Detailed filing data is available for this year.$19.1$16.7$2.37$0.58$0.53$0.05
2013Detailed filing. Detailed filing data is available for this year.$19.1$16.8$2.32$0.62$0.55$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$15.9$2.25$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.1$15.1$2.06$0.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$13.0$1.92$0.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 1, 2016
Return Version
2015v2.1
Gross Receipts
$632,250
Mission and Program Overview

Mission

To operate a state chartered credit union providing members with the best financial services at the most reasonalble rates and providing a fair return to the members/shareholders.

To operate a state chartered credit union

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,915,416$11,049,191▲ $1,133,775
Accounts Receivable$6,728,834$7,426,839▲ $698,005
Rtn Earn Endowment Incm Other Fnds$2,124,527$2,255,080▲ $130,553
Investments Other Securities$2,151,723$1,724,683▼ $427,040
Pd in Cap Srpls Land Bldg Eqp Fund$243,316$243,316→ $0
Prepaid Expenses and Deferred Charges$47,329$51,203▲ $3,874
Cash and Non-Interest-Bearing Accounts$72,208$26,319▼ $45,889
Receivables From Officers Etc$14,917$1,095▼ $13,822
Land, Buildings, and Equipment, Net$5$5→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$19,096,867$20,445,689▲ $1,348,822
Other Assets Total$166,435$166,354▼ $81
Liabilities
Other Liabilities$16,635,435$17,838,345▲ $1,202,910
Accounts Payable and Accrued Expenses$93,589$108,948▲ $15,359
Total Liabilities$16,729,024$17,947,293▲ $1,218,269
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,367,843$2,498,396▲ $130,553
Total Liabilities and Net Assets / Fund Balance$19,096,867$20,445,689▲ $1,348,822

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5$14,240$14,245
Other Securities$1,724,683--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jean RainerManagerFT$87,490$27,147$114,637

Board Members and Trustees

NameTitle
Randy WallacePresident
Norma KilgoreVice President
Keith HaywardDirector
Keith HurtDirector
Kevin DoddridgeDirector
Michael D CallahanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$456,118
Investment Income
$138,424
Other Revenue
$37,708
Change in Net Assets
$130,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,683
Salaries, Compensation, and Employee Benefits$217,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$128,542
Current Officers, Directors, Trustees, and Key Employees---$87,490
Other Salaries and Wages---$58,822
Fees for Services Management---$56,908
Pension Plan Contributions---$43,765
Occupancy---$28,539
Other Employee Benefits---$17,015
Office Expenses---$13,185
Insurance---$12,442
Payroll Taxes---$10,789
Information Technology---$10,326
Fees for Service Investment Mgmnt Fees---$6,039
Fees for Services Accounting---$5,270
Benefits to Members---$5,133
Fees for Services Legal---$1,200
Fees for Services Other---$833
Advertising---$500
All Other Expenses---$50
Travel---$7
Other Expenses---$-6,625
Total Functional Expenses$0$0$0$501,697
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 Officers, Directors, Trustees, and Key Employees$14,917$1,095▼ $13,822
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Shares of Members$17,838,345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

“The credit union treats the liabilities for member deposits as shares of members. The members do not have any equity interest other than the value of their account balance.”

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

“The members elect the board of directors.”

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

“Some decisions of the governing body are subject to approval by members.”

Form 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the manager and treasurer before filing.”

Form 990, Part VI, Section B, Line 15

“Salary surveys provided by the credit union league and electric utility salary surveys are utilized in determining appropriate compensation.”

Form 990, Part VI, Section C, Line 18

“The organization makes its governing documents and financial statements available to the public upon request.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request. The organization makes this information available to members at the annual members meeting.”

Filing and Contact Details

Filer

Filer Name
State Chartered Credit Unions in Ms
EIN
64-0477204
Phone
6016058600
Address
PO BOX 3300, RIDGELAND, MS 39158-3300

Signing Officer

Name
Michael D Callahan
Title
Treasurer
Phone
6016058600
Signed
2016-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael D Callahan
Formed
1966
Legal Domicile
Ms
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
13

Preparer

Firm
Haddox Reid Eubank Betts Pllc
Address
188 EAST CAPITOL STREET STE 500, JACKSON, MS 39201
Preparer
George W Hammack CPA
Phone
6019482924
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 1

“The organization uses the modified cash method of accounting which is common for credit unions of this size. The main difference between the method used and accrual basis is that accounts payable are generally not recorded.”

Form 990, Part V, Lines 2A & 2B

“The organization has two employees. Their salaries are paid through the electric power associations of miss. Epa credit union reimburses the association for their compensation and benefits. Therefore, line 2a shows two employees even though forms w-2 and w-3 are not filed under the name of the credit union.”

Financial Statement Notes

PART X, LINE 2:

“The organization does not produce financial statements with footnotes”

Raw XML Appendix375 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/SavingsAndTempCashInvstGrp/BOYAmt09915416
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011049191
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt05
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014240
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014245
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017838345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SHARES OF MEMBERS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01724683
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PUBLICLY TRADED SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT PRODUCE FINANCIAL STATEMENTS WITH FOOTNOTES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05
IRS990ScheduleD/TotalBookValueSecuritiesAmt01724683
IRS990ScheduleD/TotalLiabilityAmt017838345
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0MANAGER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CREDIT UNION TREATS THE LIABILITIES FOR MEMBER DEPOSITS AS SHARES OF MEMBERS. THE MEMBERS DO NOT HAVE ANY EQUITY INTEREST OTHER THAN THE VALUE OF THEIR ACCOUNT BALANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE MANAGER AND TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARY SURVEYS PROVIDED BY THE CREDIT UNION LEAGUE AND ELECTRIC UTILITY SALARY SURVEYS ARE UTILIZED IN DETERMINING APPROPRIATE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION MAKES THIS INFORMATION AVAILABLE TO MEMBERS AT THE ANNUAL MEMBERS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION USES THE MODIFIED CASH METHOD OF ACCOUNTING WHICH IS COMMON FOR CREDIT UNIONS OF THIS SIZE. THE MAIN DIFFERENCE BETWEEN THE METHOD USED AND ACCRUAL BASIS IS THAT ACCOUNTS PAYABLE ARE GENERALLY NOT RECORDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION HAS TWO EMPLOYEES. THEIR SALARIES ARE PAID THROUGH THE ELECTRIC POWER ASSOCIATIONS OF MISS. EPA CREDIT UNION REIMBURSES THE ASSOCIATION FOR THEIR COMPENSATION AND BENEFITS. THEREFORE, LINE 2A SHOWS TWO EMPLOYEES EVEN THOUGH FORMS W-2 AND W-3 ARE NOT FILED UNDER THE NAME OF THE CREDIT UNION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART V, LINES 2A & 2B
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IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalLiabilitiesGrp/EOYAmt017947293
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IRS990/TotalOtherCompensationAmt027147
IRS990/TotalProgramServiceRevenueAmt0456118
IRS990/TotalReportableCompFromOrgAmt087490
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0632250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0632250
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019096867
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020445689
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3300
IRS990/USAddress/CityNm0RIDGELAND
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd0391583300
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL D CALLAHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06016058600
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STATE CHARTERED CREDIT UNIONS IN MS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0E P A CREDIT UNION
ReturnHeader/Filer/BusinessNameControlTxt0STAT
ReturnHeader/Filer/EIN0640477204
ReturnHeader/Filer/PhoneNum06016058600
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3300
ReturnHeader/Filer/USAddress/CityNm0RIDGELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd0391583300
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640414329
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HADDOX REID EUBANK BETTS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0188 EAST CAPITOL STREET STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JACKSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039201
ReturnHeader/PreparerPersonGrp/PhoneNum06019482924
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE W HAMMACK CPA
ReturnHeader/ReturnTs02016-08-08T12:15:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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