2023-11-02T14:47:20-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2022-01-01 391405036 DEFENSE CREDIT UNION COUNCIL INC DEFE 2027345007 1627 EYE STREET NW 935 WASHINGTON DC 20006 ANTHONY HERNANDEZ PRESIDENT/CEO 2027345007 2023-09-26 1 ANTHONY HERNANDEZ 999009999 1 KIMBERLY ANDERSON CPA P00188889 6086628600 2023-09-26 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANTHONY HERNANDEZ 1627 EYE STREET NW 935 WASHINGTON DC 20006 3066180 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 7 7 1322509 663195 0 0 892679 1065494 614636 149503 1758703 1542341 3266018 2757338 223292 141929 0 0 882996 1018788 0 0 0 1389786 1608845 2496074 2769562 769944 -12224 9962978 9557028 652357 1140733 9310621 8416295 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 17 0 7 1 1 1 0 0 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 0 X LAURA HAPKE 9092126004 2100 E ROUTE 66 SUITE 101 GLENDORA CA 91740 X ANTHONY HERNANDEZ CEO/PRESIDENT 40.00 X 389316 0 36899 ELIZABETH MERLO VICE PRESIDENT 40.00 X 146243 0 13108 BILL BIRNIE CHAIRMAN 3.00 X X 0 0 0 JACK FALLIS 1ST VICE CHAIRMAN 3.00 X X 0 0 0 MAGGIE SAYER 2ND VICE CHAIRMAN 2.00 X X 0 0 0 FRANK PADAK TREASURER 2.00 X X 0 0 0 RON AOKI SECRETARY 2.00 X X 0 0 0 ROBIN LARSEN DIRECTOR 2.00 X 0 0 0 RYAN ROSS DIRECTOR 2.00 X 0 0 0 535559 0 50007 2 0 1 0 HOTEL IMPERIAL VIENNA KARNTNER RING 16 VIENNA AU 1010 CONFERENCE SERVICES 116003 1 CONFERENCES 900099 475330 475330 MEMBER DUES 900099 374919 374919 EUROPE SUB-COUNCIL MEETING 900099 195395 195395 DEFENSE ISSUES 900099 18850 18850 SUBSCRIPTION INCOME 900099 1000 1000 1065494 64175 64175 96604 96604 394170 308842 85328 85328 85328 INCOME FROM LLC 900099 1317747 1322509 -4762 LIQUIDATION PAYMENT 900099 126111 126111 MISCELLANEOUS INCOME 900099 1879 1879 1445737 2757338 377798 1322509 1057031 141929 585566 315191 44797 22866 50368 5395 63083 33858 108024 142803 25084 97137 245113 629922 4886 9474 UBI TAX PROVISON 172882 SUBSCRIPTIONS 20725 PROCESSING FEES 19863 SPONSORSHIPS 1425 29171 2769562 303114 165643 2318618 1973416 34059 118014 537656 836542 264592 341565 23034 14602 8283 8432 6299550 5269099 177340 164774 19766 679543 9962978 9557028 240310 210057 412047 263844 0 666832 652357 1140733 X 9310621 8416295 9310621 8416295 9962978 9557028 -12224 -882102 0 X 0 1 X 1 0 1 0 0 23034 14602 8432 8432 SECURITY DEPOSIT 19766 RIGHT OF USE ASSET - LEASE 659777 679543 LEASE LIABILITY 666832 666832 X 1841378 -882102 -882102 2723480 33858 33858 2757338 2735704 0 2735704 33858 33858 2769562 PART X, LINE 2: THE DEFENSE COUNCIL QUALIFIES AS A TAX-EXEMPT ORGANIZATION 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 (IRS), 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, ALL REVENUE WITHIN THE STATEMENT OF ACTIVITIES HAS BEEN PROPERLY CLASSIFIED AS EITHER EXEMPT OR UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, AND THERE ARE NO UNCERTAIN TAX POSITIONS THROUGH DECEMBER 31, 2022. EUROPE 0 0 PROGRAM SERVICES OVERSEAS SUB-COUNCIL CONFERENCE 199000 0 0 0 0 0 0 199000 0 199000 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 FILENE RESEARCH INSTITUTE 1010 E WASHINGTON AVE STE 306 MADISON WI 53703 391645910 501(C)(3) 50000 0 DONATION TO SUPPORT CENTER OF EXCELLENCE NATIONAL CREDIT UNION FOUNDATION 5710 MINERAL POINT RD MADISON WI 53705 391383650 501(C)(3) 7500 0 GENERAL PURPOSE MILITARY CHILD EDUCATION COALITION 909 MOUNTAIN LION CIR HARKER HEIGHTS TX 76548 742889416 501(C)(3) 25000 0 MGS SPONSORSHIP UNITED STATES ARMY THE PENTAGON WASHINGTON DC 22202 GOVERNMENT 10773 0 T-SHIRTS, RACE NUMBERS AND SAFETY PINS FOR KUWAIT FREEDOM RUN ARMED SERVICES YMCA OF THE USA 14040 CENTRAL LOOP NO B WOODBRIDGE VA 22193 911883466 501(C)(3) 11211 0 GENERAL PURPOSE COBALT CREDIT UNION 7148 TOWNE CENTER PARKWAY PAPILLION NE 68046 470376486 GOVERNMENT 15000 0 MIDWEST SUBCOUNCIL SPONSORSHIP 6 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 307491 0 72225 0 9600 0 14500 0 22399 0 426215 0 0 0 ELIZABETH MERLO VICE PRESIDENT 133243 0 13000 0 0 0 7142 0 5966 0 159351 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 836542 0 1 1 836542 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 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 1322511 164774 0 0 0.25000