2025-11-12T11:05:16-06:00 2024-12-31 954083485 TURNER WARREN HWANG & CONRAD ACCTCY 100 NORTH FIRST ST STE 202 BURBANK CA 91502 990 2024-01-01 314359680 OHIO CREDIT UNION LEAGUE OHIO 6143362894 10 WEST BROAD STREET 1100 COLUMBUS OH 43215 PAUL MERCER PRESIDENT/CEO 6143362894 2025-11-10 1 1 NATALIE HULL P00089332 8189549700 2024 2025-03-06 01:10:19Z PAUL MERCER 10 WEST BROAD STREET 1100 COLUMBUS OH 43215 4458208 0 X WWW.OHIOCREDITUNIONS.ORG X 1934 OH THE OHIO CREDIT UNION LEAGUE("OCUL") IS THE STATE-LEVEL TRADE ASSOCIATION FOR CREDIT UNIONS DOMICILED IN OHIO. MEMBER BENEFITS INCLUDE COMPLIANCE SUPPORT, PROFESSIONAL DEVELOPMENT, LEGISLATIVE AND REGULATORY ADVOCACY, MEDIA AND PUBLIC RELATIONS, NETWORKING OPPORTUNITIES, AND PREFERENTIAL PRICING ON CERTAIN PRODUCTS. 8 8 19 8 445888 0 0 0 3713612 3604271 86365 118895 694906 735042 4494883 4458208 0 0 0 0 2227361 2498547 0 0 0 1755096 1748655 3982457 4247202 512426 211006 5268468 5453366 2223362 2282807 3045106 3170559 THE OHIO CREDIT UNION LEAGUE IS A CATALYST FOR CREDIT UNION SUCCESS. 0 0 LEGISLATIVE & REGULATORY ADVOCACY - THE LEGISLATIVE AND REGULATORYINTERESTS OF OHIO'S CREDIT UNIONS ARE PROTECTED, REPRESENTED, ANDADVANCED BY OCUL AT THE STATE AND FEDERAL LEVELS. WE CONDUCTRELATIONSHIP BUILDING ACTIVITIES SUCH AS CU TOURS, LEGISLATIVE EVENTS,HIKE THE HILL, STATEHOUSE & CAPITOL HILL LOBBYING, AND INTRODUCTION OFLEGISLATION. WE SPONSOR TWO PACS TO SUPPORT THOSE ELECTED OFFICIALSTHAT VISIBLY SUPPORT CREDIT UNIONS AND OUR ISSUES. GRASSROOTS ACTIVISMIS COORDINATED AS NEEDED. COMMUNICATIONS & STRATEGIC RESOURCES - OHIO CREDIT UNIONS RECEIVE THEINFORMATION AND TOOLS THEY NEED TO ENGAGE IMPORTANT AUDIENCES SUCH ASLEGISLATORS, MEDIA, MEMBERS AND THEIR COMMUNITIES FROM OCUL. THERE ARESEVERAL VEHICLES FOR THIS INFORMATION, ALL DEDICATED TO THE ADVANCEMENTOF THE OHIO CREDIT UNION MOVEMENT. INCLUDED ARE MEMBER COMMUNICATIONS,MEDIA RELATIONS, AND STRATEGIC RESOURCES SUCH AS CUANALYZER, CUQUARTERLY PERFORMANCE REPORTS, FINDACREDITUNION.COM, AND CURRENTCONSUMER DATA. COMPLIANCE SUPPORT - OHIO MEMBER CREDIT UNIONS RECEIVE ACCESS TO TOOLSAND OTHER RESOURCES REQUIRED TO ENSURE COMPLIANCE WITH APPLICABLE LAWSAND RULES. VEHICLES USED TO PROVIDE THE SUPPORT INCLUDE STAFF EXPERTS,OUR WEB-BASED MANUAL, INFOSIGHT, WEEKLY E-NEWSLETTERS, PERIODIC NEWSRELEASES, WEBINARS, SEMINARS, DISTANCE LEARNING TOOLS, AND FULL ACCESSTO THE MATERIALS PROVIDED BY OUR NATIONAL AFFILIATE, CUNA. 0 0 1 1 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 X 21 0 1 19 1 1 1 0 0 0 1 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X LAUREN LAY CONTROLLER AT PLEXCITY 9092126028 2855 E GUASTI ROAD SUITE 202 ONTARIO CA 91761 BILL BURKE CHAIR 0.50 X X 0 0 0 MIRANDA MCCONOUGHEY VICE CHAIR 0.50 X X 0 0 0 JESSICA JONES SEC/TREASURER 0.50 X X 0 0 0 JACQUELINE MOORE DIRECTOR 0.50 X 0 0 0 SCOTT HICKS DIRECTOR 0.50 X 0 0 0 BRIAN MCCUE DIRECTOR 0.50 X 0 0 0 SARIAH FLYNN DIRECTOR 0.50 X 0 0 0 MICHAEL SFERRO DIRECTOR 0.50 X 0 0 0 PAUL MERCER EXECUTIVE DIRECTOR 28.00 12.00 X 592780 0 10969 EMILY LEITE CHIEF ADVOCACY OFFICER 36.00 4.00 X 259752 0 58148 KIMBERLY CONNOR VP, MEMBER EXPERIENCE 36.00 4.00 X 131787 0 12583 SEAN BROWN GENERAL COUNSEL 38.00 2.00 X 126619 0 11382 AMY BONACUSE DIR, COMMUNICATIONS AND MARKETING 26.00 14.00 X 116431 0 0 KATHLEEN MATNEY DIR, DEVELOPMENT 36.00 4.00 X 107714 0 10448 ANDREW CANAN DIR, POLITICAL AFFAIRS 38.00 2.00 X 102946 0 12608 1438029 0 116138 9 0 1 0 VICLARITY 1500 NW 118TH STREET DES MOINES IA 50325 COMPLIANCE SUPPORT SERVICES TO MEMBERSHI 209757 PLEXCITY 2100 E ROUTE 66 SUITE 101 GLENDORA CA 91740 BACK OFFICE SERVICES INCLUDING IT, HR 202027 2 MEMBERSHIP DUES 522100 3106546 3106546 MANAGEMENT AGREEMENT 611710 497725 51837 445888 3604271 118895 118895 CONVENTION INCOME 611710 674723 674723 MARKETING REIMBURSEMEN 611710 58268 58268 GAIN ON VICLARITY INVE 522100 2051 2051 735042 4458208 3893425 445888 118895 X 1438029 492739 135395 316181 116203 9880 39426 488529 261228 28391 50864 153330 58232 483062 36005 31693 DUES & SUBSCRIPTIONS 37657 TRAINING AND MEETING 26645 BOARD & COMMITTEE MEETI 20726 TELEPHONE 12610 10377 4247202 1434096 1746619 992000 1240000 395471 288332 211874 185132 237486 198335 63605 39151 1298632 1213964 747022 479507 125768 260661 5268468 5453366 587223 662718 775931 903264 860208 716825 2223362 2282807 X 3045106 3170559 3045106 3170559 5268468 5453366 211006 -85553 0 X X 1 X 0 1 0 196613 1 0 0 PART I-A, LINE 1: THE ORGANIZATION IS NOT INVOLVED IN ANY DIRECT POLITICAL CAMPAIGN ACTIVITY. THE ORGANIZATION'S ONLY INDIRECT POLITICAL CAMPAIGN ACTIVITY IS THE PAYMENT OF CERTAIN ADMINISTRATIVE EXPENSES ON BEHALF OF THE PACS. 2211 2211 0 187619 171303 16316 47656 24821 22835 39151 CLOSELY-HELD EQUITY INTERESTS 1213964 C 1213964 LEASE LIABILITY-LONG TERM 556479 LEASE LIABILITY-SHORT TERM 160346 716825 X PART X, LINE 2: THE LEAGUE AND ITS SUBSIDIARY FOLLOW THE FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE LEAGUE AND ITS SUBSIDIARY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LEAGUE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AS WELL AS ACCOUNTING IN INTERIM PERIODS. AS OF DECEMBER 31, 2024 AND 2023, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. X X X X X 0 1 0 PAUL MERCER EXECUTIVE DIRECTOR 423019 0 166989 0 2772 0 10605 0 364 0 603749 0 0 0 EMILY LEITE CHIEF ADVOCACY OFFICER 204734 0 54640 0 378 0 23583 0 34565 0 317900 0 0 0 PART I, LINE 4B THE ORGANIZATION HAS A CEO SUPPLEMENTAL RETIREMENT PLAN IN THE FORM OF A SECTION 162 BONUS PLAN. FORM 990, PART V,LINE 2A THE ORGANIZATION'S EMPLOYEES ARE PAID THROUGH COLLABORATIVE OFFICE SOLUTIONS, LLC (EIN 27-1415599), A PROFESSIONAL EMPLOYER ORGANIZATION. FORM 990, PART V, LINE 6A NON-DEDUCTIBLE CONTRIBUTIONS MAY BE INCLUDED IN THE DUES PAID BY THE MEMBERS OF THE ORGANIZATION. BECAUSE ALL OF THE MEMBERS ARE NOT FOR PROFIT CREDIT UNIONS, THESE CONTRIBUTIONS ARE NOT DEDUCTIBLE BY THEM. BECAUSE OF THIS, NO STATEMENT IS REQUIRED. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE CODE OF REGULATIONS OF THE ORGANIZATION ESTABLISHES A 9-MEMBER BOARD OF DIRECTORS ELECTED BY THE ASSOCIATION MEMBERSHIP. THE BOARD ELECTION PROCESS IS CONDUCTED ANNUALLY AS 3-YEAR BOARD SEAT TERMS EXPIRE (THREE IN EACH ANNUAL ELECTION CYCLE). AS OF DECEMBER 31, 2024, THE ORGANIZATION HAD ONE VACANT SEAT. FORM 990, PART VI, SECTION A, LINE 7B LIMITED GOVERNANCE AUTHORITIES ARE RESERVED TO THE MEMBERSHIP OF THE ORGANIZATION, INCLUDING: ELECTING REPRESENTATIVES TO THE BOARD OF DIRECTORS, CALLING A SPECIAL MEETING OF THE MEMBERSHIP, AMENDING THE CODE OF REGULATIONS, AND DISSOLUTION OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY THE CPA FIRM RETAINED FOR AUDIT/REVIEW AND TAX REQUIREMENTS ANNUALLY. IN PREPARING THE 990 FILING, THE CPA FIRM WORKS WITH PLEXCITY STAFF AND OCUL MANAGEMENT. UPON COMPLETION THE FORM 990 IS MADE AVAILABLE FOR REVIEW BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS PRIOR TO FILING BY POSTING TO THE ORGANIZATION'S ONLINE GOVERNANCE PORTAL. IN ADDITION, THE 990 FILING IS INCORPORATED INTO THE NEXT SCHEDULED MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE, IN COLLABORATION WITH THE CEO, AND WITH THE ADVICE OF OUTSIDE LEGAL COUNSEL, AS NECESSARY, IS RESPONSIBLE FOR OVERSEEING AND IMPLEMENTING THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE EMPLOYEES ARE REQUIRED TO NOTIFY THE ORGANIZATION OF ANY FINANCIAL INTEREST THEY OR THEIR IMMEDIATE FAMILY HAVE IN A FIRM THAT COMPETES WITH OR DOES BUSINESS WITH THE ORGANIZATION OR ANY AFFILIATE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS RETAINS AN INDEPENDENT CONSULTANT TO CONDUCT AN EXECUTIVE COMPENSATION AND BENEFITS REVIEW EVERY THREE YEARS. THE CONSULTANT PROVIDES A WRITTEN SUMMARY OF THEIR FINDINGS TO THE BOARD WHO MAY TAKE ACTION BASED ON THE REPORT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE TO THE PUBLIC UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES 488,529. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. OHIO CREDIT UNION DEFENSE COALITION 10 WEST BROAD STREET SUITE 1100 COLUMBUS OH 43215 300277911 TRADE ASSOCIATION OH 501(C)(6) OHIO CREDIT UNION LEAGUE 0 OHIO CREDIT UNION FOUNDATION 10 WEST BROAD STREET SUITE 1100 COLUMBUS OH 43215 311582415 CHARITABLE ORGANIZATION OH 501(C)(3) OHIO CREDIT UNION LEAGUE 0 OHIO CREDIT UNION LEGISLATIVE ACTION COMMITTEE 10 WEST BROAD STREET SUITE 1100 COLUMBUS OH 43215 310972975 POLITICAL ACTION COMMITTEE OH 527 OHIO CREDIT UNION LEAGUE 0 OHIO CREDIT UNION POLITICAL ACTION COMMITTEE 10 WEST BROAD STREET SUITE 1100 COLUMBUS OH 43215 311700720 POLITICAL ACTION COMMITTEE OH 527 OHIO CREDIT UNION LEAGUE 0 NAVATROS INC FKA OCUL SERVICES CORPORATION 10 WEST BROAD STREET SUITE 1100 COLUMBUS OH 43215 310725246 SERVICE PROVIDER OH OHIO CREDIT UNION LEAGUE C 2679501 5566974 1.00000 1 OCUL INSURANCE AGENCY 10 WEST BROAD STREET SUITE 1100 COLUMBUS OH 43215 310818842 INSURANCE AGENCY OH OHIO SERVICES CORPORATION C 543112 171430 1.00000 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0 0 NAVATROS INC FKA OCUL SERVICES CORPORATION J 106581 RENT ALLOCATION NAVATROS INC FKA OCUL SERVICES CORPORATION L 445888 MANAGEMENT FEE OHIO CREDIT UNION FOUNDATION O 175097 PAYROLL ALLOCATION