Nonprofit · EIN 31-1225765
1368 CODE CREDIT UNION
Tax-exempt · DAYTON, OH 45402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $10,970,873 | $9,905,993 | $1,064,880 | $174,996,566 | $154,641,700 | $20,354,866 |
| December 31, 2024 | 990 | $9,752,309 | $8,883,132 | $869,177 | $163,375,004 | $144,488,554 | $18,886,450 |
| December 31, 2023 | 990 | $8,913,808 | $7,407,654 | $1,506,154 | $160,715,683 | $143,007,326 | $17,708,357 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $9,586,308
- Investment income
- $1,384,565
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,188,851
- Compensation of officers, directors and key employees
- $746,413
- Other salaries and wages
- $1,328,266
- Salaries, compensation and benefits (total)
- $2,513,633
- Professional fundraising fees
- $0
- Legal fees
- $26,626
- Accounting fees
- $42,000
- Occupancy
- $270,958
- Travel
- $9,988
- Depreciation
- $279,552
Balance sheet and other
- Total assets, start of year
- $163,375,004
- Total assets, end of year
- $174,996,566
- Total liabilities, end of year
- $154,641,700
- Net assets, end of year
- $20,354,866
- Land, buildings and equipment
- $4,802,735
- Publicly traded securities
- $27,273,175
- Gross unrelated business income
- $4,200
- Gross receipts
- $10,970,873
- Employees
- 39
- Volunteers
- 8
- Year formed
- 1940
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID S RUTHERFORD | PRESIDENT/CEO/TREASURER Trustee or director, Officer | 40 | $357,648 | $48,426 |
| CRAIG M BALLANTINE | SVP OPERATIONS/IT Officer | 40 | $140,410 | $33,714 |
| MADISON Y MESSINGER | SVP FINANCE/ADMINISTRATION Officer | 40 | $138,806 | $27,409 |
| A DOYLE BURKE | BOARD CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| DAVID SEAGRAVES | BOARD VICE CHAIR Trustee or director, Officer | 0.25 | $0 | $0 |
| MICHAEL DE BORDE | BOARD SECRETARY Trustee or director, Officer | 0.25 | $0 | $0 |
| J CHRIS KRUG | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| STEPHEN FINKE | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| ERIC HENDERSON | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID S RUTHERFORD | PRESIDENT/CEO/TREASURER Trustee or director, Officer | 40 | $267,989 | $69,185 |
| CRAIG M BALLANTINE | SVP OPERATIONS/IT Officer | 40 | $158,884 | $50,731 |
| MADISON Y MESSINGER | SVP FINANCE/ADMINISTRATION Officer | 40 | $144,424 | $36,858 |
| A DOYLE BURKE | BOARD CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| DAVID SEAGRAVES | BOARD VICE CHAIR Trustee or director | 0.25 | $0 | $0 |
| MICHAEL DE BORDE | BOARD SECRETARY Trustee or director, Officer | 0.25 | $0 | $0 |
| J CHRIS KRUG | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| STEPHEN FINKE | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| ERIC HENDERSON | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID SCOTT RUTHERFORD | PRESIDENT/CEO/TREASURER Trustee or director, Officer | 40 | $246,651 | $64,786 |
| CRAIG BALLANTINE | VICE PRESIDENT Officer | 40 | $123,374 | $46,557 |
| MADISON Y MESSINGER | VICE PRESIDENT Officer | 40 | $115,507 | $33,837 |
| A DOYLE BURKE | BOARD CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| J CHRIS KRUG | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| WILLIAM GILLISPIE | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| DAVID SEAGRAVES | BOARD VICE CHAIR Trustee or director | 0.25 | $0 | $0 |
| MICHAEL DEBORDE | BOARD SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| STEPHEN FINKE | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 355 W MONUMENT AVE, DAYTON, OH 45402-3016
- Mailing address (990-N for 2019)
- 355 W MONUMENT AVE, DAYTON OH 454023016
- Principal officer (990 for 2025)
- DAVID S RUTHERFORD, 355 W MONUMENT, DAYTON, OH 45402
- Principal officer (990-N for 2019)
- Linda Hennie, 4101 Honeybrook Ave, Dayton OH 45415
- Signed the 990
- DAVID S RUTHERFORD, PRESIDENT/CEO/TREASURER
- Phone
- (937) 222-8971
- Website
- WWW.CODECU.ORG
- Return prepared by
- GBQ PARTNERS LLC
Mission
TO PASSIONATELY DELIVER A COMPREHENSIVE RANGE OF EXCEPTIONAL SERVICES TO OUR MEMBERS AND TO IMPROVE OUR MEMBERS' FINANCIAL LIVES.
Program accomplishments
- PROVIDE FINANCIAL SERVICES TO ITS MEMBERS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1225765
- Tax-exempt status
- 501(c)(14): State-chartered credit union
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1990: OHIO CHARTERED CREDIT UNIONS
- Assets (IRS master file)
- $174,996,566
- Income (IRS master file)
- $10,970,873
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $10,970,873 | $9,905,993 | $174,996,566 | XML |
| 990 | December 2024 | $9,752,309 | $8,883,132 | $163,375,004 | XML |
| 990 | December 2023 | $8,913,808 | $7,407,654 | $160,715,683 | XML |
| 990 | December 2022 | $7,461,336 | $6,419,905 | $163,817,752 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Linda Hennie | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1225765).
Questions about 1368 CODE CREDIT UNION
- What is the EIN of 1368 CODE CREDIT UNION?
- The employer identification number (EIN) of 1368 CODE CREDIT UNION is 31-1225765.
- Is 1368 CODE CREDIT UNION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(14) since 1969.
- Are donations to 1368 CODE CREDIT UNION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does 1368 CODE CREDIT UNION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of 1368 CODE CREDIT UNION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did 1368 CODE CREDIT UNION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of 1368 CODE CREDIT UNION?
- The 990 for the year ended December 31, 2025 names DAVID S RUTHERFORD.
- Who are the officers and directors of 1368 CODE CREDIT UNION?
- The 990 for the year ended December 31, 2025 lists 9 people; 3 received compensation from the organization, the highest $357,648 (DAVID S RUTHERFORD, PRESIDENT/CEO/TREASURER).
- How much revenue does 1368 CODE CREDIT UNION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $10,970,873, expenses of $9,905,993 and total assets of $174,996,566 at year end.
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