2024-09-09T11:23:38-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2023-01-01 391405036 DEFENSE CREDIT UNION COUNCIL INC DEFE 2027345007 1627 EYE STREET NW 935 WASHINGTON DC 20006 ANTHONY HERNANDEZ PRESIDENT/CEO 2027345007 2024-09-03 1 1 LAURA SCHWEITZER CPA P01760010 6086628600 2024-09-03 2023 2024-08-08 14:25:15Z ANTHONY HERNANDEZ 1627 EYE STREET NW 935 WASHINGTON DC 20006 4111367 0 X WWW.DCUC.ORG X 1981 WI TO ASSIST MEMBER CREDIT UNIONS OPERATING ON DEPARTMENT OF DEFENSE (DOD) INSTALLATIONS, WHOSE FIELD OF MEMBERSHIP INCLUDES A SEGMENT OF MILITARY AND/OR CIVILIAN PERSONNEL OF THE U.S. DEFENSE ESTABLISHMENT. 7 7 6 7 1352517 706180 0 0 1065494 1403946 149503 132247 1542341 1475584 2757338 3011777 141929 158754 0 0 1018788 1143741 0 0 0 1608845 2216846 2769562 3519341 -12224 -507564 9557028 9392673 1140733 1095781 8416295 8296892 X DCUC'S PRIMARY PURPOSE IS TO ASSIST MEMBER CREDIT UNIONS WHOSE FIELD OF MEMBERSHIP INCLUDES A SEGMENT OF MILITARY AND/OR CIVILIAN PERSONNEL OF THE U.S. DEFENSE ESTABLISHMENT. 0 0 ASSIST MEMBER CREDIT UNIONS IN: THE UNIQUE PROBLEMS OF A MOBILE MEMBERSHIP, THE PROBLEMS CREATED BY MAJOR PERSONNEL CHANGES, INSTALLATION MISSION CHANGES, INSTALLATION BASE CLOSURES AND REALIGNMENTS BOTH STATESIDE AND OVERSEAS, INTERCOMMUNICATION DEVELOPMENT, FINANCIAL READINESS REQUIREMENTS, AND SUPPORTING AND ASSISTING MEMBER CREDIT UNIONS IN FULFILLING THEIR ROLE ON DOD INSTALLATIONS, I.E. ENHANCING THE MORALE AND WELFARE OF MILITARY PERSONNEL. THE DEFENSE COUNCIL PROVIDES OTHER ACTIVITIES OR BENEFITS TO REPRESENTED CREDIT UNIONS WITH PARTICULAR EMPHASIS ON THE DEVELOPMENT AND COORDINATION OF UNIFORM DOD SUPPORT POLICIES, PROCEDURES, DIRECTIVES, INSTRUCTIONS, AND REGULATIONS AS THEY PERTAIN TO MEMBER CREDIT UNIONS' OPERATIONS, FACILITIES AND SERVICES ON DEPARTMENT OF DEFENSE INSTALLATIONS WORLDWIDE. THE DEFENSE COUNCIL PROVIDES LIAISON WITH THE DEPARTMENT OF DEFENSE AND THE NATIONAL CREDIT UNION ADMINISTRATION ON PROBLEMS UNIQUE TO DEFENSE CREDIT UNIONS. THE DEFENSE COUNCIL ALSO PROVIDES LIAISON TO OTHER FEDERAL AGENCIES, SUCH AS FINANCIAL MANAGEMENT SERVICES, U.S. TREASURY AND OTHER NON-PROFIT ORGANIZATIONS SUCH AS THE MILITARY CHILD EDUCATION COALITION AND MILITARY SPOUSE ADVOCACY NETWORK. ADDITIONALLY, THE COUNCIL LIAISONS WITH THE CREDIT UNION NATIONAL ASSOCIATION, NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS AND OTHER CREDIT UNION ORGANIZATIONS. THE DEFENSE CREDIT UNION COUNCIL (DCUC) CONDUCTS AN ANNUAL EDUCATIONAL CONFERENCE, AN ANNUAL ROUNDTABLE FORUM AND AN ANNUAL OVERSEAS SUBCOUNCIL MEETING FOR ITS MEMBERSHIP. THE DCUC SPONSORS A PUBLICATION AND MEMBERSHIP INFORMATION EXCHANGE, AND IS A CHARTERED AND ACTIVE PARTNER OF THE DOD FINANCIAL READINESS AND MILITARY SAVES CAMPAIGNS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 20 0 6 1 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X LAURA HAPKE 9092126004 2100 E ROUTE 66 SUITE 101 GLENDORA CA 91740 X BILL BIRNIE CHAIRMAN (THROUGH AUG)/DIRECTOR 3.50 X X 0 0 0 JACK FALLIS CHAIRMAN 3.50 X X 0 0 0 MAGGIE SAYER 1ST VICE CHAIRMAN 2.00 X X 0 0 0 FRANK PADAK 2ND VICE CHAIRMAN 2.00 X X 0 0 0 RON AOKI TREASURER 2.00 X X 0 0 0 ROBIN LARSEN DIRECTOR 2.00 X 0 0 0 RYAN ROSS SECRETARY 3.00 X X 0 0 0 ANTHONY HERNANDEZ CEO/PRESIDENT 40.00 X 423824 0 41868 ELIZABETH MERLO VICE PRESIDENT 40.00 X 158038 0 14038 SUZANNE LOW DIR. OF CONFERENCES AND EVENTS 40.00 X 111061 0 22911 692923 0 78817 3 0 1 0 REISEBURO GESELLSCHAFT MBH GLUCKGASSE 1 VIENNA AU 1010 CONFERENCE SERVICES 142488 1 CONFERENCES - ANNUAL & MIDWEST 900099 748741 748741 MEMBER DUES 900099 396655 396655 EUROPE SUB-COUNCIL MEETING 900099 233600 233600 DEFENSE MATTERS 900099 24450 24450 SUBSCRIPTION INCOME 900099 500 500 1403946 190397 190397 97873 97873 1041440 1099590 -58150 -58150 -58150 INCOME FROM LLC 900099 1347388 1352517 -5129 MISCELLANEOUS INCOME 900099 30323 30323 1377711 3011777 1434269 1352517 224991 158754 637768 350010 48040 52065 55858 822 66223 37476 56174 171086 16065 110242 289509 1159968 4548 11863 UBI TAX PROVISON 213149 SUBSCRIPTIONS 30701 PROCESSING FEES 19280 DUES & MEMBERSHIPS 10882 18858 3519341 165643 788366 1973416 927008 118014 49770 836542 842208 341565 373257 23034 19151 8432 3883 5269099 5656536 164774 170066 679543 581579 9557028 9392673 210057 267444 263844 237451 666832 590886 1140733 1095781 X 8416295 8296892 8416295 8296892 9557028 9392673 -507564 388161 0 X 0 1 X 1 0 1 0 0 23034 19151 3883 3883 SECURITY DEPOSIT 19766 RIGHT OF USE ASSET - LEASE 561813 581579 LEASE LIABILITY 590886 590886 X 3362462 388161 388161 2974301 37476 37476 3011777 3481865 0 3481865 37476 37476 3519341 PART X, LINE 2: THE DEFENSE CREDIT UNION COUNCIL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE DEFENSE CREDIT UNION COUNCIL IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE INTERNAL REVENUE SERVICE (IRS), FLORIDA, AND THE DISTRICT OF COLUMBIA. THE DEFENSE CREDIT UNION COUNCIL EARNS UNRELATED BUSINESS INCOME ON ITS INVESTMENT IN ARMED FORCES FINANCIAL NETWORK, LLC. MANAGEMENT HAS CONCLUDED THAT THE DEFENSE CREDIT UNION COUNCIL HAS PROPERLY MAINTAINED THEIR EXEMPT STATUS, ALL REVENUE WITHIN THE STATEMENT OF ACTIVITIES HAS BEEN PROPERLY CLASSIFIED AS EITHER EXEMPT OR UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND THERE ARE NO UNCERTAIN TAX POSITIONS THROUGH DECEMBER 31, 2023. EUROPE 0 0 PROGRAM SERVICES OVERSEAS SUB-COUNCIL CONFERENCE 226000 NORTH AMERICA 0 0 PROGRAM SERVICES OVERSEAS SUB-COUNCIL CONFERENCE 38000 0 0 0 0 0 0 264000 0 264000 0 0 0 0 0 0 1 NATIONAL CREDIT UNION FOUNDATION 5710 MINERAL POINT RD MADISON WI 53705 391383650 501(C)(3) 7500 0 GEM FUND DONATION ROBERT IRVINE FOUNDATION INC 1227 N FRANKLIN STREET TAMPA FL 33602 465420676 501(C)(3) 9568 0 CONFERENCE WITH A PURPOSE FUNDRAISER CONTRIBUTION MILITARY CHILD EDUCATION COALITION 909 MOUNTAIN LION CIR HARKER HEIGHTS TX 76548 742889416 501(C)(3) 25000 0 GTD SPONSORSHIP MILITARY SPOUSE ADVOCACY NETWORK PO BOX 769908 SAN ANTONIO TX 78245 472265233 501(C)(3) 35000 0 MSLDP SPONSORSHIP FILENE RESEARCH INSTITUTE 1010 E WASHINGTON AVE STE 306 MADISON WI 53703 391645910 501(C)(3) 50000 0 2023 INCUBATION LAB SPONSORSHIP 5 0 PART I, LINE 2: THE PROCESS OF MONITORING THE GRANT DEPENDS ON THE GRANT ITSELF. THE TYPICAL FOLLOW UPS INCLUDE SPECIAL SUPPORTER MEETINGS, INVITATIONS TO VISIT SPONSORED EVENTS, AND PROOF OF FOLLOW THROUGH VIA PHOTOS OR COPIES OF THE SPONSORED SWAG. EVENT WEBSITES ARE MONITORED TO MAKE SURE PROPER SPONSORSHIPS APPEAR APPROPRIATELY. X X 1 1 X X X 0 0 0 ANTHONY HERNANDEZ CEO/PRESIDENT 338388 0 75836 0 9600 0 16500 0 25368 0 465692 0 0 0 ELIZABETH MERLO VICE PRESIDENT 144388 0 13650 0 0 0 7501 0 6537 0 172076 0 0 0 PART I, LINE 1A THE CEO IS PERMITTED AND RECEIVED TRAVEL FOR COMPANIONS, WHICH WAS TAXABLE. THE CEO'S DELTA CLUB ANNUAL FEE AND ARMY NAVY CLUB MEMBERSHIP IS PAID FOR BY THE ORGANIZATION. BOTH DUES ARE INCLUDED ON THE CEO'S W-2. ANTHONY HERNANDEZ PRESIDENT/CEO LOAN FROM SPLIT-DOLLAR LIFE INSURANCE X 868414 842208 0 1 1 842208 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF DCUC ARE CREDIT UNIONS OPERATING ON DEPARTMENT OF DEFENSE INSTALLATIONS, AND INCLUDE ACTIVE AND ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS OF DCUC ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B PRESIDENT/CEO REVIEWED FORM 990 AND COPIES WERE PROVIDED TO THE COUNCIL'S BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AS A WHOLE HAS ULTIMATE AUTHORITY FOR DETERMINING BUSINESS ENDORSEMENTS AND MAJOR TRANSACTIONS INTO WHICH THE DEFENSE COUNCIL ENTERS AND IN DOING SO, ASSESSES AND MONITORS SUCH PROPOSED AND ONGOING BUSINESS ENDORSEMENTS AND MAJOR TRANSACTIONS FOR CONFLICTS OF INTEREST WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURED. ALL BOARD MEMBERS, MANAGEMENT AND STAFF OF DCUC ARE COVERED UNDER THE POLICY AND AS A MATTER OF PRACTICE, MAJOR TRANSACTIONS ARE GENERALLY NOT ENTERED INTO WHERE THE BOARD DETERMINES A CONFLICT WOULD EXIST. FORM 990, PART VI, SECTION B, LINE 15A THE DCUC BOARD OF DIRECTORS (BOD) DETERMINES THE COMPENSATION OF DCUC'S PRESIDENT/CEO ANNUALLY. THE BOD BASES ITS DECISION ON THE CEO'S AND THE COUNCIL'S PERFORMANCE, AND DETERMINES THE COMPENSATION BY CONDUCTING INDEPENDENT SURVEYS OF COMPENSATION. THE RESULTS OF THE SURVEY ARE THEN DISCUSSED AND REVIEWED. FORM 990, PART VI, SECTION C, LINE 19 DCUC COPIES AND MAILS NON-PRIVILEGED OR CONFIDENTIAL CORPORATE DOCUMENTS TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART VII, COLUMN A THE DEFENSE CREDIT UNION COUNCIL PAYS THE SALARIES OF THE PRESIDENT/CEO THROUGH A MANAGEMENT SERVICES AGREEMENT, WHICH WAS WITH COLLABORATIVE OFFICE SOLUTIONS DBA PLEXCITY. DCUC PERSONNEL ARE DEEMED COLLABORATIVE OFFICE SOLUTIONS EMPLOYEES FOR PAYROLL AND BENEFIT PURPOSES ONLY; AS SUCH, FORM W-2S ARE ISSUED BY THE COLLABORATIVE OFFICE SOLUTIONS UNDER THEIR RESPECTIVE TAX IDENTIFICATION NUMBER. ARMED FORCES FINANCIAL NETWORK LLC 11601 ROOSEVELT BLVD TA-94 ST PETERSBURG FL 33716 010621169 FINANCIAL SERVICES FL UNRELATED 0 1352517 170066 0 0 0.25000