Civic Intelligence

National J a C L Credit Union

EIN 87-0223814 • 501(c)14 • Salt Lake City, UT

Profile

Financial Services

3776 South Highland DriveSalt Lake City, UT 84106

www.jaclcu.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.90x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)14 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

22.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)14 • $25M-$50M nonprofits • Source year 2024

Net Margin

18th percentile

-3.7%

Higher net margin than 18% of similar nonprofits.

501(c)14 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

93rd percentile

9.5%

Faster asset growth than 93% of similar nonprofits.

501(c)14 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

501(c)14 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$39,689,929

Up $3,435,877 (+9.5%) from 2023

Liabilities

Up

$35,917,710

Up $3,495,881 (+11%) from 2023

Net Assets

Down

$3,772,219

Down $60,004 (-1.6%) from 2023

Revenue

Up

$1,630,163

Up $235,439 (+17%) from 2023

Expenses

Up

$1,690,167

Up $361,323 (+27%) from 2023

Net Income

Down

-$60,004

Down $125,884 (-191%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $32,630,367Liabilities 2010: $29,108,126Net Assets 2010: $3,522,2412010Assets 2011: $31,841,715Liabilities 2011: $28,240,498Net Assets 2011: $3,601,2172011Assets 2012: $31,579,434Liabilities 2012: $28,103,245Net Assets 2012: $3,476,1892012Assets 2013: $31,839,202Liabilities 2013: $28,181,082Net Assets 2013: $3,658,1202013Assets 2014: $30,035,549Liabilities 2014: $26,468,942Net Assets 2014: $3,566,6072014Assets 2015: $30,087,204Liabilities 2015: $26,600,334Net Assets 2015: $3,486,8702015Assets 2016: $30,626,166Liabilities 2016: $27,206,647Net Assets 2016: $3,419,5192016Assets 2017: $31,392,206Liabilities 2017: $28,017,199Net Assets 2017: $3,375,0072017Assets 2018: $31,920,280Liabilities 2018: $28,477,385Net Assets 2018: $3,442,8952018Assets 2019: $30,018,576Liabilities 2019: $26,426,392Net Assets 2019: $3,592,1842019Assets 2020: $34,860,967Liabilities 2020: $31,234,725Net Assets 2020: $3,626,2422020Assets 2021: $38,407,241Liabilities 2021: $34,751,523Net Assets 2021: $3,655,7182021Assets 2022: $38,958,025Liabilities 2022: $35,191,682Net Assets 2022: $3,766,3432022Assets 2023: $36,254,052Liabilities 2023: $32,421,829Net Assets 2023: $3,832,2232023Assets 2024: $39,689,929Liabilities 2024: $35,917,710Net Assets 2024: $3,772,2192024

Highlighted filing

2024

Assets$39,689,929
Liabilities$35,917,710
Net Assets$3,772,219

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,375,7562010Expenses 2011: $1,270,0682011Expenses 2012: $1,070,0552012Revenue 2013: $1,023,280Expenses 2013: $986,626Net Income 2013: $36,6542013Revenue 2014: $922,668Expenses 2014: $1,067,926Net Income 2014: -$145,2582014Revenue 2015: $878,615Expenses 2015: $958,351Net Income 2015: -$79,7362015Revenue 2016: $888,830Expenses 2016: $956,181Net Income 2016: -$67,3512016Revenue 2017: $964,084Expenses 2017: $1,008,596Net Income 2017: -$44,5122017Revenue 2018: $1,100,560Expenses 2018: $1,032,672Net Income 2018: $67,8882018Revenue 2019: $1,239,420Expenses 2019: $1,090,131Net Income 2019: $149,2892019Revenue 2020: $1,142,430Expenses 2020: $1,108,372Net Income 2020: $34,0582020Revenue 2021: $1,208,958Expenses 2021: $1,179,482Net Income 2021: $29,4762021Revenue 2022: $1,263,737Expenses 2022: $1,153,112Net Income 2022: $110,6252022Revenue 2023: $1,394,724Expenses 2023: $1,328,844Net Income 2023: $65,8802023Revenue 2024: $1,630,163Expenses 2024: $1,690,167Net Income 2024: -$60,0042024

Highlighted filing

2024

Revenue$1,630,163
Expenses$1,690,167
Net Income-$60,004

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$39.7$35.9$3.77$1.63$1.69$0.06
2023Detailed filing. Detailed filing data is available for this year.$36.3$32.4$3.83$1.39$1.33$0.07
2022Detailed filing. Detailed filing data is available for this year.$39.0$35.2$3.77$1.26$1.15$0.11
2021Detailed filing. Detailed filing data is available for this year.$38.4$34.8$3.66$1.21$1.18$0.03
2020Detailed filing. Detailed filing data is available for this year.$34.9$31.2$3.63$1.14$1.11$0.03
2019Detailed filing. Detailed filing data is available for this year.$30.0$26.4$3.59$1.24$1.09$0.15
2018Detailed filing. Detailed filing data is available for this year.$31.9$28.5$3.44$1.10$1.03$0.07
2017Detailed filing. Detailed filing data is available for this year.$31.4$28.0$3.38$0.96$1.01$0.04
2016Detailed filing. Detailed filing data is available for this year.$30.6$27.2$3.42$0.89$0.96$0.07
2015Detailed filing. Detailed filing data is available for this year.$30.1$26.6$3.49$0.88$0.96$0.08
2014Detailed filing. Detailed filing data is available for this year.$30.0$26.5$3.57$0.92$1.07$0.15
2013Detailed filing. Detailed filing data is available for this year.$31.8$28.2$3.66$1.02$0.99$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.6$28.1$3.48$1.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.8$28.2$3.60$1.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.6$29.1$3.52$1.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$1,630,163
Mission and Program Overview

Mission

FINANCIAL SERVICES.

Financial Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$20,813,330$22,323,270▲ $1,509,940
Savings and Temporary Cash Investments$12,862,914$14,716,050▲ $1,853,136
Rtn Earn Endowment Incm Other Fnds$3,832,223$3,772,219▼ $60,004
Land, Buildings, and Equipment, Net$995,949$949,195▼ $46,754
Cash and Non-Interest-Bearing Accounts$54,421$79,908▲ $25,487
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$36,254,052$39,689,929▲ $3,435,877
Other Assets Total$1,527,438$1,621,506▲ $94,068
Liabilities
Other Liabilities$31,133,654$34,665,566▲ $3,531,912
Accounts Payable and Accrued Expenses$1,288,175$1,252,144▼ $36,031
Total Liabilities$32,421,829$35,917,710▲ $3,495,881
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,832,223$3,772,219▼ $60,004
Total Liabilities and Net Assets / Fund Balance$36,254,052$39,689,929▲ $3,435,877

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$772,036$689,054$1,461,090
Equipment$41,159$367,856$409,015
Land$136,000-$136,000
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlie BrownDirector
Karen OkawaDirector
Kevin MukaiDirector
Larry GrantDirector
Nathan ImamuraDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,239,188
Investment Income
$380,470
Other Revenue
$10,505
All Other Contributions
$0
Change in Net Assets
$-60,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,285,070
Salaries, Compensation, and Employee Benefits$405,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$405,097-$405,097
Office Expenses-$204,123-$204,123
Occupancy-$85,804-$85,804
All Other Expenses$0$84,343-$84,343
Interest-$36,686-$36,686
Travel-$23,440-$23,440
Other Expenses$0$17,980$0$17,980
Total Functional Expenses$0$1,690,167$0$1,690,167
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
All Certificates$13,098,371
Regular Shares$10,486,169
Share Draft Accounts$4,563,027
Money Market Account$4,123,471
IRA Accounts$2,394,528
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Explanation of classes of members or shareholders-members of the credit union are required to maintain at least $50 in a share account at all times to qualify for membership

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

How members or shareholders elect governing body-members vote at the annual meeting for board members. Board members serve 3 years terms

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

Form 990 review process-The president of the credit union, Dean Hirabayashi, performed a review of the form 990 before it was filed with the internal revenue service

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

Policy reviews-The board of directors review the policy annually and committee monitors

Form 990, Part VI, Section B, Line 15

Compensation review & approval process-officers and key employees: The board of directors reviews a report that details statistics of compensation from similar sized credit unions and considers other factors in determining

Form 990, Part VI, Section C, Line 19

Other organization documents publicly available -the organization posts financial information in its office and on NCUA.Gov

Filing and Contact Details

Filer

Filer Name
National J a C L Credit Union
EIN
87-0223814
Phone
8014245225
Address
3776 SOUTH HIGHLAND DRIVE, SALT LAKE CITY, UT 84106

Signing Officer

Name
Dean Hirabayashi
Title
President/CEO
Phone
8014245225
Signed
2025-11-06

Organization Details

Principal Officer
Dean Hirabayashi
Formed
1943
Legal Domicile
Ut
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
9
Raw XML AppendixShowing 400 of 403 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/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0264925
IRS990/PYOtherExpensesAmt0930867
IRS990/PYOtherRevenueAmt010615
IRS990/PYProgramServiceRevenueAmt01119184
IRS990/PYRevenuesLessExpensesAmt065880
IRS990/PYSalariesCompEmpBnftPaidAmt0397977
IRS990/PYTotalExpensesAmt01328844
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01394724
IRS990/ReconcilationRevenueExpnssAmt0-60004
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt010505
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03832223
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03772219
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012862914
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014716050
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0772036
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0689054
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01461090
IRS990ScheduleD/EquipmentGrp/BookValueAmt041159
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0367856
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0409015
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/LandGrp/BookValueAmt0136000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0136000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013098371
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12394528
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24123471
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt310486169
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt44563027
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0All Certificates
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1IRA Accounts
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Money Market Account
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Regular Shares
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Share Draft Accounts
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0949195
IRS990ScheduleD/TotalLiabilityAmt034665566
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Explanation of classes of members or shareholders-members of the credit union are required to maintain at least $50 in a share account at all times to qualify for membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1How members or shareholders elect governing body-members vote at the annual meeting for board members. Board members serve 3 years terms
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 review process-The president of the credit union, Dean Hirabayashi, performed a review of the form 990 before it was filed with the internal revenue service
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Policy reviews-The board of directors review the policy annually and committee monitors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation review & approval process-officers and key employees: The board of directors reviews a report that details statistics of compensation from similar sized credit unions and considers other factors in determining
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other organization documents publicly available -the organization posts financial information in its office and on NCUA.Gov
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 B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt036254052
IRS990/TotalAssetsEOYAmt039689929
IRS990/TotalAssetsGrp/BOYAmt036254052
IRS990/TotalAssetsGrp/EOYAmt039689929
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01690167
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01690167
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032421829
IRS990/TotalLiabilitiesEOYAmt035917710
IRS990/TotalLiabilitiesGrp/BOYAmt032421829
IRS990/TotalLiabilitiesGrp/EOYAmt035917710
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03832223
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03772219
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt01239188
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0390975
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01239188
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01630163
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt036254052
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039689929
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt023440
IRS990/TravelGrp/TotalAmt023440
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04892 Wallace Lane
IRS990/USAddress/CityNm0Holladay
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084117
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.jaclcu.com
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0We submitted extension for accurate 2024 tax return filing and got accepted
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dean Hirabayashi
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08014245225
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL J A C L CREDIT UNION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0870223814
ReturnHeader/Filer/PhoneNum08014245225
ReturnHeader/Filer/USAddress/AddressLine1Txt03776 SOUTH HIGHLAND DRIVE
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-11-06T18:32:49-07:00
ReturnHeader/ReturnTypeCd0990

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