2013-04-29T15:39:22-05:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2012-01-01 391405036 DEFENSE CREDIT UNION COUNCIL INC DEFE 2025086773 601 PENNSYLVANIA AVE NW NO 600 WASHINGTON DC 200042601 ROLAND A ARTEAGA 2025086773 2013-04-08 1 KIMBERLY ANDERSON CPA P00188889 6086628600 2013-03-27 2012 2016-03-07 17:11:31Z ROLAND A ARTEAGA 601 PENNSYLVANIA AVE NW NO 600 WASHINGTON DC 200042601 2997207 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 3 7 2126368 1421054 0 0 703972 636447 118539 94531 1936484 2266229 2758995 2997207 0 0 0 0 451338 510844 0 0 0 1507003 1640715 1958341 2151559 800654 845648 5166221 5994832 375114 362351 4791107 5632481 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 BETTER BUSINESS BUREAU MILITARY LINE. 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 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 27 0 1 3 1 1 1 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 X BRIAN NELSON 6082314898 5710 MINERAL POINT ROAD MADISON WI 53705 X PATRICIA KIMMEL 4.00 X 0 0 0 DENISE FLOYD 4.00 X 0 0 0 GORDON SIMMONS 4.00 X 0 0 0 FRANK PADAK 4.00 X 0 0 0 DAVID DAVIS 4.00 X 0 0 0 MICHAEL KLOIBER 4.00 X 0 0 0 BARBARA GERAGHTY 4.00 X 0 0 0 ROLAND A ARTEAGA 40.00 X 330520 0 14933 330520 0 14933 1 0 1 0 0 MEMBER DUES 900099 291001 291001 CONFERENCES 900099 264806 264806 EUROPE SUB-COUNCIL MEETING 900099 72050 72050 DEFENSE ISSUES 900099 7200 7200 SUBSCRIPTION INCOME 900099 1390 1390 636447 94531 94531 114881 114881 INCOME FROM LLC 900099 2126368 2126368 MISCELLANEOUS INCOME 900099 24980 24980 2151348 2997207 317371 2126368 553468 345453 98176 67215 49275 16514 17214 111955 56211 37236 8084 124075 221750 154 5200 UBI TAX PROVISON 564849 SPONSORSHIPS 257768 EUROPE SUB-COUNCIL MEET 72601 DONATIONS 64670 33159 2151559 59988 123713 4796845 5674210 23775 16405 7460 11136 17533 17533 154 0 277999 169368 5166221 5994832 166998 185309 208116 177042 375114 362351 X 4791107 5632481 4791107 5632481 5166221 5994832 X 845648 -4274 X 0 1 X 1 0 1 0 0 17533 17533 0 0 X 3024773 31840 2122094 2153934 870839 2126368 2126368 2997207 2183399 31840 31840 2151559 0 2151559 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE DEFENSE COUNCIL HAS BEEN GRANTED EXEMPTION BY THE INTERNAL REVENUE SERVICE (IRS) FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE DEFENSE COUNCIL IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE INTERNAL REVENUE SERVICE, FLORIDA, AND THE DISTRICT OF COLUMBIA. THE DEFENSE COUNCIL EARNS UNRELATED BUSINESS INCOME ON ITS INVESTMENT IN ARMED FORCES FINANCIAL NETWORK, LLC. MANAGEMENT HAS CONCLUDED THAT THE DEFENSE COUNCIL HAS PROPERLY MAINTAINED THEIR EXEMPT STATUS. IN ADDITION, ALL REVENUE WITHIN THE STATEMENT OF ACTIVITIES HAS BEEN PROPERLY CLASSIFIED AS EITHER EXEMPT OR UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, AND THERE ARE NO UNCERTAIN TAX POSITIONS THROUGH DECEMBER 31, 2012. THE FEDERAL AND STATE INCOME TAX RETURNS OF THE DEFENSE COUNCIL FOR 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED, HOWEVER, THERE ARE CURRENTLY NO EXAMINATIONS BEING CONDUCTED. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME FROM LLC - BOOK BASIS 2,122,094. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCOME FROM LLC - TAX BASIS 2,126,368. EUROPE 0 0 PROGRAM SERVICES EUROPE SUB-COUNCIL MEETING 83500 0 0 0 0 0 0 83500 0 83500 0 0 0 0 0 0 X X 1 1 X X X 0 0 0 ROLAND A ARTEAGA 275000 0 55000 0 520 0 14506 0 427 0 345453 0 0 0 PART I, LINE 1A PART 1, LINE 1A: THE CEO IS PERMITTED AND RECEIVED TRAVEL FOR COMPANIONS, WHICH WAS TAXABLE. 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 OF DCUC. FORM 990, PART VI, SECTION B, LINE 11 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 DISCUSSING AND/OR REVIEWING COMPARABLE COMPENSATION. 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. OFFICER/EMPLOYEE COMPENSATION FORM 990, PART VII, COLUMN A THE DEFENSE CREDIT UNION COUNCIL PAYS THE SALARIES OF THE PRESIDENT/CEO. THROUGH A MANAGEMENT SERVICES AGREEMENT WITH THE CREDIT UNION NATIONAL ASSOCIATION, DCUC PERSONELL ARE DEEMED CREDIT UNION NATIONAL ASSOCIATION EMPLOYEES FOR PAYROLL AND BENEFIT PURPOSES ONLY; AS SUCH, FORM W-2S ARE ISSUED BY THE CREDIT UNION NATIONAL ASSOCIATION UNDER THEIR RESPECTIVE TAX IDENTIFICATION NUMBER. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: INCOME FROM LLC - BOOK TO TAX BASIS ADJUSTMENT -4,274. ARMED FORCES FINANCIAL NETWORK LLC 11601 ROOSEVELT BLVD TA-94 ST PETERSBURG FL 33716 010621169 FINANCIAL SERVICES FL UNRELATED 0 2126368 169371 0 0 0.25000