Civic Intelligence

Lewis Clark Credit Union

990 • Fiscal year 2018 • EIN 82-0215955

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 24, 2019

1626 17th StreetLewiston, ID 83501

(208) 746-7233

Siviq Scores

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

Liabilities / Assets

86th percentile

0.92x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • 501(c)14 • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

28th percentile

14.60x

Higher debt load relative to revenue than 28% of similar nonprofits.

2018 filings • 501(c)14 • $100M-$250M nonprofits • Source year 2018

Net Margin

60th percentile

15%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)14 • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

47th percentile

$202,890

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2018 filings • 501(c)14 • $100M-$250M nonprofits • Source year 2018

Asset Growth

89th percentile

12%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)14 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

92nd percentile

20%

Faster revenue growth than 92% of similar nonprofits.

2018 filings • 501(c)14 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Assets

Up

$109,897,147

Up $11,445,673 (+12%) from 2017

Net Assets

Down

$9,203,770

Down $89,059,870 (-91%) from 2017

Liabilities

Up

$100,693,377

Up $100,505,543 (+53508%) from 2017

Revenue

Up

$6,898,768

Up $1,135,179 (+20%) from 2017

Expenses

Up

$5,856,165

Up $614,035 (+12%) from 2017

Net Income

Up

$1,042,603

Up $521,144 (+100%) from 2017

Historical Trend

Balance Sheet Trend

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

$300M$200M$100M$0Assets 2010: $49,105,112Liabilities 2010: $184,975Net Assets 2010: $48,920,1372010Assets 2011: $46,665,308Liabilities 2011: $121,938Net Assets 2011: $46,543,3702011Assets 2012: $47,020,008Liabilities 2012: $117,084Net Assets 2012: $46,902,9242012Assets 2013: $46,644,982Liabilities 2013: $129,387Net Assets 2013: $46,515,5952013Assets 2014: $51,624,292Liabilities 2014: $149,170Net Assets 2014: $51,475,1222014Assets 2015: $57,110,785Liabilities 2015: $156,869Net Assets 2015: $56,953,9162015Assets 2016: $91,961,335Liabilities 2016: $566,914Net Assets 2016: $91,394,4212016Assets 2017: $98,451,474Liabilities 2017: $187,834Net Assets 2017: $98,263,6402017Assets 2018: $109,897,147Liabilities 2018: $100,693,377Net Assets 2018: $9,203,7702018Assets 2019: $127,504,319Liabilities 2019: $117,325,208Net Assets 2019: $10,179,1112019Assets 2020: $158,442,360Liabilities 2020: $145,919,678Net Assets 2020: $12,522,6822020Assets 2021: $194,671,372Liabilities 2021: $177,452,507Net Assets 2021: $17,218,8652021Assets 2022: $214,796,100Liabilities 2022: $195,813,882Net Assets 2022: $18,982,2182022Assets 2023: $240,536,303Liabilities 2023: $218,985,338Net Assets 2023: $21,550,9652023Assets 2024: $249,581,624Liabilities 2024: $225,473,862Net Assets 2024: $24,107,7622024

Highlighted filing

2018

Assets$109,897,147
Liabilities$100,693,377
Net Assets$9,203,770

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2010: $3,111,4702010Expenses 2011: $3,003,8382011Expenses 2012: $2,880,8402012Revenue 2013: $3,133,440Expenses 2013: $2,953,763Net Income 2013: $179,6772013Revenue 2014: $3,350,896Expenses 2014: $2,781,370Net Income 2014: $569,5262014Revenue 2015: $3,634,379Expenses 2015: $3,237,216Net Income 2015: $397,1632015Revenue 2016: $5,016,060Expenses 2016: $4,831,849Net Income 2016: $184,2112016Revenue 2017: $5,763,589Expenses 2017: $5,242,130Net Income 2017: $521,4592017Revenue 2018: $6,898,768Expenses 2018: $5,856,165Net Income 2018: $1,042,6032018Revenue 2019: $8,154,663Expenses 2019: $6,761,699Net Income 2019: $1,392,9642019Revenue 2020: $9,635,253Expenses 2020: $7,407,819Net Income 2020: $2,227,4342020Revenue 2021: $12,854,570Expenses 2021: $8,661,632Net Income 2021: $4,192,9382021Revenue 2022: $12,473,369Expenses 2022: $10,523,506Net Income 2022: $1,949,8632022Revenue 2023: $15,089,420Expenses 2023: $13,178,824Net Income 2023: $1,910,5962023Revenue 2024: $17,597,559Expenses 2024: $15,587,977Net Income 2024: $2,009,5822024

Highlighted filing

2018

Revenue$6,898,768
Expenses$5,856,165
Net Income$1,042,603
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 24, 2019
Return Version
2018v3.1
Gross Receipts
$6,898,768
Mission and Program Overview

Mission

To be our members favorite financial institution, to build long term member relationships, to exercise sound and ethical business practices, to help our members achieve fiancial success.

To be our Member's favorite financial institution by helping them achieve financial success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$73,917,164$87,389,104▲ $13,471,940
Savings and Temporary Cash Investments$15,640,867$14,398,770▼ $1,242,097
Rtn Earn Endowment Incm Other Fnds$8,180,098$9,203,770▲ $1,023,672
Land, Buildings, and Equipment, Net$2,042,303$2,032,946▼ $9,357
Cash and Non-Interest-Bearing Accounts$2,576,854$1,569,271▼ $1,007,583
Receivables From Officers Etc-$1,556,595-
Prepaid Expenses and Deferred Charges$1,285,610$1,501,709▲ $216,099
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$98,451,474$109,897,147▲ $11,445,673
Other Assets Total$2,988,676$1,448,752▼ $1,539,924
Liabilities
Other Liabilities$90,083,542$99,950,683▲ $9,867,141
Accounts Payable and Accrued Expenses$187,834$742,694▲ $554,860
Total Liabilities$90,271,376$100,693,377▲ $10,422,001
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,180,098$9,203,770▲ $1,023,672
Total Liabilities and Net Assets / Fund Balance$98,451,474$109,897,147▲ $11,445,673

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$911,396$466,957$1,378,353
Equipment$283,001$508,282$791,283
Other Land Buildings$295,855$424,678$720,533
Land$542,694-$542,694
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trisha BakerCEOFT$157,920$44,970$202,890
Chad SmithCFOFT$80,703$19,934$100,637

Board Members and Trustees

NameTitle
Cheri KummBoard Chair
Katy MillerVice Chair
Mike MoehrleDirector
Rebecca SarmientoDirector
Roberta SamuelsDirector
Mitch KellerDirector (From Mid-Year)
Jim JenkinsDirector (Left Mid-Year)
Mike McCallisterSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,669,119
Investment Income
$229,649
Other Revenue
$0
Change in Net Assets
$1,042,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,853,176
Salaries, Compensation, and Employee Benefits$1,991,492
Grants and Similar Amounts Paid$11,497
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,230,100
Office Expenses---$1,060,285
Interest---$631,841
Fees for Services Other---$577,370
Advertising---$323,214
Current Officers, Directors, Trustees, and Key Employees---$304,424
Other Employee Benefits---$302,320
Depreciation Depletion---$184,511
All Other Expenses---$159,228
Payroll Taxes---$111,247
Occupancy---$108,490
Travel---$102,910
Information Technology---$49,120
Fees for Services Legal---$46,260
Insurance---$43,407
Pension Plan Contributions---$43,401
Fees for Services Accounting---$9,000
Grants to Domestic Orgs---$8,997
Conferences and Meetings---$6,273
Grants to Domestic Individuals---$2,500
Other Expenses---$727
Total Functional Expenses$0$0$0$5,856,165
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-$1,556,595-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Shares of Members$99,950,683
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 4

The bylaws were amended to include the entire state of Washington in the Credit Union's field of membership. Previously, the bylaws only included two Washington counties.

Form 990, Part VI, Section A, line 6

The Credit Union is a member owned financial institution. There is one class of members having equal votes.

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

The membership elects the Board of Directors during the Credit Union's annual meeting.

Form 990, Part VI, Section A, line 8B

There are no committees with authority to act on behalf of the governing body.

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

A copy of the Form 990 is provided to the full Board of Directors prior to filing.

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

Annually, the Directors are required to review the current conflict of interest policy. The Board of Directors for LCCU, officers and staff are covered by the code of ethics policy. A conflict is determined by the immediate supervisor for all staff and the Board of Directors for the board. Management reviews conflicts of interest for staff, the Board of Directors reviews conflicts of interest for LCCU senior management, and supervisory committee reviews if there is a conflict of interest for the Board of Directors. If a conflict exists management will deal with the issue as confidentially as possible to resolve the conflict and the supervisory committee will do the same for the Board of Directors. If a conflict exists in a voting position, the board member must abstain from voting at the board meeting.

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

The Board of Directors set the CEO salary using comparability information compiled through Compease. Compensation was last reviewed in January of 2018. The staff and other officer wages are set by the CEO based on merit and market demands.

Form 990, Part VI, Section C, line 19

Governing Documents and Conflict of Interest Policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Lewis Clark Credit Union
EIN
82-0215955
Phone
2087467233
Address
1626 17th Street, Lewiston, ID 83501

Signing Officer

Name
Chad Smith
Title
CFO
Phone
2087467233
Signed
2019-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chad Smith
Formed
1939
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
42
Volunteers
8

Preparer

Firm
Eide Bailly Llp
Address
877 W MAIN ST STE 800, BOISE, ID 83702
Preparer
Lisa Chaffee
Phone
2083447150
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Unrealized loss on Pension Plan -18,931.

Form 990, Part XII, Line 2:

The Credit Union is governed by the National Credit Union Administration. As such, regulators review the financial transactions of the Credit Union on a consistent basis. In addition, the Credit Union maintains a supervisory committee to oversee the performance of agreed upon procedures with regard to credit union financial information.

Form 990, Part XI, Line 4

Beginning of year net assets have been restated to reflect the actual balance of $8,180,098. Shares of Members totaling $90,083,542 in 2017 have instead been reported as other liabilities on Form 990, Part X, Line 25, Column A.

Raw XML AppendixShowing 400 of 426 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/Desc0Lewis Clark Credit Union is a non-profit financial institution located in North Idaho providing financial services including: savings accounts, checking accounts, money market accounts, certificates of deposit, and affordable credit loans to its members. LCCU serves 13,934 members in North Idaho and Eastern Washington. LCCU is a CDFI certified institution focused on making affordable credit loans to the underserved low income tracts in the communities it serves. Besides financials services, LCCU has awarded teacher grants, scholarships, and sponsorships to help better the future of its members and the communities it serves.
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt043401
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01285610
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01501709
IRS990/PrincipalOfficerNm0Chad Smith
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0522100
IRS990/ProgramServiceRevenueGrp/BusinessCd1522100
IRS990/ProgramServiceRevenueGrp/BusinessCd2522100
IRS990/ProgramServiceRevenueGrp/BusinessCd3522100
IRS990/ProgramServiceRevenueGrp/Desc0Member Loan Interest I
IRS990/ProgramServiceRevenueGrp/Desc1Other Account Fees and
IRS990/ProgramServiceRevenueGrp/Desc2Program Fees
IRS990/ProgramServiceRevenueGrp/Desc3Investement in CU Prod
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04489139
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11292446
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2881758
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04489139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11298200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2881758
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt05754
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt122
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0206623
IRS990/PYOtherExpensesAmt03295511
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05556966
IRS990/PYRevenuesLessExpensesAmt0521459
IRS990/PYSalariesCompEmpBnftPaidAmt01946619
IRS990/PYTotalExpensesAmt05242130
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05763589
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt01556595
IRS990/ReconcilationRevenueExpnssAmt01042603
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08180098
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09203770
IRS990/SavingsAndTempCashInvstGrp/BOYAmt015640867
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014398770
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0911396
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0466957
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01378353
IRS990ScheduleD/EquipmentGrp/BookValueAmt0283001
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0508282
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0791283
IRS990ScheduleD/LandGrp/BookValueAmt0542694
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0542694
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0295855
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0424678
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0720533
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt099950683
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Shares of Members
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02032946
IRS990ScheduleD/TotalLiabilityAmt099950683
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157920
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt025628
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt019342
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Trisha Baker
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0202890
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The Organization deposited funds into a life insurance policy on the participants life. During life, and subject to the policy generating sufficient values, the participant can borrow from the policy. At death, the organization recovers its premiums plus additional key-person insurance proceeds. There were no related amounts included as compensation for Trisha Baker during 2018.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 4b
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01556595
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Fund Purchase Split Dollar Life Insurance
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt01550000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Trisha Baker
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The Exempt Organization (EO) provides supplemental retirement benefits through an arrangement the IRS refers to as "Collateral Assignment Split Dollar" (CASD). Although the IRS requires reporting in Part II, above, for loans to interested persons, CASD is not an actual loan. There is neither a transfer of funds to the participant nor an obligation for the participant to pay those funds back. Instead, the EO recovers its outlays plus interest from the underlying policy. The recovery right is a key advantage of CASD. With traditional deferred compensation, the EO pays the benefit from corporate assets, never to recover those dollars. With CASD, the EO recovers not only its outlays but also interest that takes into account the time value of money. In CASD, the EO deposits dollars directly into a life insurance policy, with the EO Holding a lien on the policy to ensure repayment. At specified times and subject to vesting requirements, the participant may borrow from the cash value of the policy to supplement retirement income (provided there are sufficient policy values). Borrowing is carefully monitored and limited to assure that the policy will remain in effect until the participants death and will pay a death benefit at least sufficient to repay the EO's outlays plus interest. Any remaining death proceeds are divided between the EO and the Executive Beneficiary as agreed upon by the parties.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part II
IRS990ScheduleL/TotalBalanceDueAmt01556595
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The bylaws were amended to include the entire state of Washington in the Credit Union's field of membership. Previously, the bylaws only included two Washington counties.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Credit Union is a member owned financial institution. There is one class of members having equal votes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The membership elects the Board of Directors during the Credit Union's annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There are no committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A copy of the Form 990 is provided to the full Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Annually, the Directors are required to review the current conflict of interest policy. The Board of Directors for LCCU, officers and staff are covered by the code of ethics policy. A conflict is determined by the immediate supervisor for all staff and the Board of Directors for the board. Management reviews conflicts of interest for staff, the Board of Directors reviews conflicts of interest for LCCU senior management, and supervisory committee reviews if there is a conflict of interest for the Board of Directors. If a conflict exists management will deal with the issue as confidentially as possible to resolve the conflict and the supervisory committee will do the same for the Board of Directors. If a conflict exists in a voting position, the board member must abstain from voting at the board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Board of Directors set the CEO salary using comparability information compiled through Compease. Compensation was last reviewed in January of 2018. The staff and other officer wages are set by the CEO based on merit and market demands.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing Documents and Conflict of Interest Policy are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Unrealized loss on Pension Plan -18,931.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The Credit Union is governed by the National Credit Union Administration. As such, regulators review the financial transactions of the Credit Union on a consistent basis. In addition, the Credit Union maintains a supervisory committee to oversee the performance of agreed upon procedures with regard to credit union financial information.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Beginning of year net assets have been restated to reflect the actual balance of $8,180,098. Shares of Members totaling $90,083,542 in 2017 have instead been reported as other liabilities on Form 990, Part X, Line 25, Column A.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part XII, Line 2:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XI, Line 4
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt098451474
IRS990/TotalAssetsEOYAmt0109897147
IRS990/TotalAssetsGrp/BOYAmt098451474
IRS990/TotalAssetsGrp/EOYAmt0109897147
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/TotalAmt05856165
IRS990/TotalGrossUBIAmt05776
IRS990/TotalLiabilitiesBOYAmt090271376
IRS990/TotalLiabilitiesEOYAmt0100693377
IRS990/TotalLiabilitiesGrp/BOYAmt090271376
IRS990/TotalLiabilitiesGrp/EOYAmt0100693377
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08180098
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09203770
IRS990/TotalOtherCompensationAmt064904
IRS990/TotalProgramServiceRevenueAmt06669119
IRS990/TotalReportableCompFromOrgAmt0238623
IRS990/TotalRevenueGrp/ExclusionAmt0229649
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06663343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06898768
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05776
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt098451474
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109897147
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0102910
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01626 17th Street
IRS990/USAddress/CityNm0Lewiston
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083501
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.lewisclarkcu.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Chad Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum02087467233
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lewis Clark Credit Union
ReturnHeader/Filer/BusinessNameControlTxt0LEWI
ReturnHeader/Filer/EIN0820215955

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$250$225$24.1$17.6$15.6$2.01
2023Detailed filing. Detailed filing data is available for this year.$241$219$21.6$15.1$13.2$1.91
2022Detailed filing. Detailed filing data is available for this year.$215$196$19.0$12.5$10.5$1.95
2021Detailed filing. Detailed filing data is available for this year.$195$177$17.2$12.9$8.66$4.19
2020Detailed filing. Detailed filing data is available for this year.$158$146$12.5$9.64$7.41$2.23
2019Detailed filing. Detailed filing data is available for this year.$128$117$10.2$8.15$6.76$1.39
2018Detailed filing. Detailed filing data is available for this year.$110$101$9.20$6.90$5.86$1.04
2017Detailed filing. Detailed filing data is available for this year.$98.5$0.19$98.3$5.76$5.24$0.52
2016Detailed filing. Detailed filing data is available for this year.$92.0$0.57$91.4$5.02$4.83$0.18
2015Detailed filing. Detailed filing data is available for this year.$57.1$0.16$57.0$3.63$3.24$0.40
2014Detailed filing. Detailed filing data is available for this year.$51.6$0.15$51.5$3.35$2.78$0.57
2013Detailed filing. Detailed filing data is available for this year.$46.6$0.13$46.5$3.13$2.95$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.0$0.12$46.9$2.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.7$0.12$46.5$3.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.1$0.18$48.9$3.11