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 311582415 OHIO CREDIT UNION FOUNDATION OHIO 8004862917 10 WEST BROAD STREET 1100 COLUMBUS OH 43215 PAUL MERCER PRESIDENT 8004862917 2025-11-10 1 1 NATALIE HULL CPA P00089332 8189549700 2024 2025-03-06 01:10:19Z KIM CONNOR 10 WEST BROAD STREET 1100 COLUMBUS OH 43215 499884 0 X WWW.OHIOCREDITUNIONS.ORG/FOUNDATION/ X 1997 OH THE OHIO CREDIT UNION FOUNDATIONIS ACTIVE IN AND DEDICATED TO 1) PROMOTING FINANCIAL EDUCATION TO BENEFIT CREDIT UNION MEMBERS, OHIO STUDENTS, AND THE PUBLIC AT LARGE,2) HELPING CREDIT UNIONS IMPLEMENT PROGRAMS WITHIN THEIR COMMUNITIESTHAT FULFILL THEIR SOCIAL RESPONSIBILITY TO MAKE FINANCIAL SERVICESAFFORDABLE AND ACCESSIBLE TO ALL MEMBERS, INCLUDING THOSE OF MODESTMEANS OR TO AREAS IN FINANCIAL DISTRESS, 3) PROVIDING PROFESSIONALDEVELOPMENT GRANTS TO ASSIST CREDIT UNION EMPLOYEES AND VOLUNTEERLEADERS WITH TRAINING TO ACHIEVE PROFESSIONAL EXCELLENCE, 4) OFFERINGFINANCIAL RELIEF TO CREDIT UNIONS, THEIR EMPLOYEES, MEMBERS, AND THEIRCOMMUNITIES IN THE WAKE OF DISASTERS SUCH AS FLOODS, EARTHQUAKES,TORNADOS, OR FIRES, AND 5) EMPOWERING PEOPLE TO IMPROVE THEIR FINANCIALWELL-BEING BASED ON THE VALUES OF SELF-HELP, SELF-RESPONSIBILITY,DEMOCRACY, EQUALITY, AND EQUITY. 7 7 0 7 0 0 264134 277862 0 0 56578 61291 77613 97987 398325 437140 276889 114048 0 0 0 0 0 0 0 85049 122508 361938 236556 36387 200584 1957683 1973008 397852 212593 1559831 1760415 THE OHIO CREDIT UNION FOUNDATION SUPPORTS EDUCATIONAL AND OUTREACHINITIATIVES THAT PROMOTE FINANCIAL INDEPENDENCE THROUGH CREDIT UNIONS. 0 0 236556 114048 282862 SCHOLARSHIPS FOR PROFESSIONAL DEVELOPMENT AND SECONDARY EDUCATION,GRANTS FOR OUTREACH AND FINANCIAL EDUCATION PROGRAMMING, AND DONATIONSFOR DISASTER RELIEF. 236556 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X X LAUREN LAY CONTROLLER AT PLEXCITY 9092126028 2855 E GUASTI ROAD SUITE 202 ONTARIO CA 91761 JEANNIE FYE CHAIR 0.50 X X 0 0 0 JOSH REAMS VICE CHAIR 0.50 X X 0 0 0 TAMMY CANTRELL SEC/TREASURER 0.50 X X 0 0 0 JACKIE MOORE DIRECTOR 0.50 X 0 0 0 MIRANDA MCCONOUGHEY DIRECTOR 0.50 1.00 X 0 0 0 DEAN PIELEMEIER DIRECTOR 0.50 1.00 X 0 0 0 LIONEL HARRIS DIRECTOR 0.50 1.00 X 0 0 0 PAUL MERCER PRESIDENT 0.50 39.50 X 0 592780 10969 KIMBERLY CONNER VP MEMBER EXPERIENCE 0.50 39.50 X 0 131788 12582 0 724568 23551 0 0 1 0 0 277862 277862 61291 61291 160731 62744 97987 97987 437140 0 0 159278 100548 100548 13500 13500 122508 122508 236556 236556 0 0 285106 881113 1592000 1044000 73763 41063 32 50 6782 6782 1957683 1973008 3395 1517 359957 200026 34500 11050 397852 212593 X 1559831 1760415 1559831 1760415 1957683 1973008 200584 0 X X 1 X 0 1 0 X 262950 186587 265072 269134 282862 1266605 262950 186587 265072 269134 282862 1266605 1266605 15158 3665 9081 56578 61291 145773 1412378 0.89680 0.92380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 531386 94246 94246 437140 0 437140 330802 94246 94246 236556 0 236556 PART X, LINE 2: THE FOUNDATION FOLLOWS THE ACCOUNTING 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 FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION 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 FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE 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. OCUF GOLF CLASSIC 80534 80534 28519 1162 7226 CLAY CLASSIC 55115 55115 18233 984 2969 3 25082 25082 3651 160731 160731 46752 2146 13846 62744 97987 1 CENTURY FEDERAL CREDIT UNION 1540 LEMAY FERRY ROAD SAINT LOUIS MO 63125 430704245 501(C)(14) 20595 0 FMV ZOGO APP AND TO SUPPORT LENDING SOLUTIONS LOAN DECISIONING BOOT CAMP COMMUNITY STAR CREDIT UNION 832 CLEVELAND STREET ELYRIA OH 44035 340728231 501(C)(14) 8941 0 FMV TO SUPPORT TRAINING IN COMPLIANCE, MANAGEMENT, DIGITAL MARKETING, AND BUSINESS LENDING. EDUCATIONAL COMMUNITY ALLIANCE CREDIT UNION 3845 ANGOLA ROAD TOLEDO OH 43615 344376330 501(C)(14) 9185 0 FMV TO SUPPORT TRAINING IN MARKETING & BUSINESS DEVELOPMENT IN THE CREDIT UNION FIELD. CUNA MANAGEMENT SCHOOL. TRUECORE FEDERAL CREDIT UNION 215 DEO DR NEWARK OH 43055 314407749 501(C)(1) 23245 0 FMV TO SUPPORT MANAGEMENT AND BUSINESS DEVELOPMENT FOR CREDIT UNION EMPLOYEES, AND ZOGO APP. GREATER WAYNE COMMUNITY FCU 328 N MAIN ST RITTMAN OH 44270 340746696 501(C)(1) 7190 0 FMV TO SUPPORT MANAGEMENT AND BUSINESS DEVELOPMENT FOR CREDIT UNION EMPLOYEES, NUEVA ESPERANZA COMMUNITY CREDIT UNION 1638 BROADWAY ST LOWER LEVEL TOLEDO OH 43609 272873365 501(C)(14) 10000 0 FMV TO PROVIDE CONSULTING SUPPORT FOR GROWTH IN THE HISPANIC COMMUNITY. TOPMARK FEDERAL CREDIT UNION 609 E MAIN ST CRIDERSVILLE OH 45806 340963285 501(C)(1) 7406 0 FMV TO PROVIDE TRAINING AND RESOURCES IN GOVERNMENTAL AFFAIRS, LOAN DECISIONING, REGULATORY COMPLIANCE, AND PROFESSIONAL DEVELOPMENT. 0 7 VIDEO SCHOLARSHIP 3 8500 FMV BECKY HART STUDENT INTERNSHIP 1 5000 FMV PART I, LINE 2 ALL GRANT REQUESTS ARE REVIEWED AND EVALUATED AGAINST POLICIES TO ENSURE EQUITABLE TREATMENT. THOSE RECEIVING GRANTS ARE REQUIRED TO SUBMIT WRITTEN REPORTS DOCUMENTING HOW THE FUNDS AWARDED WERE USED. ALL SUPPORTING DOCUMENTATION IS RETAINED AS REQUIRED BY POLICY; AN INDEPENDENT CPA AUDIT OR REVIEW OF THE BOOKS AND RECORDS, INCLUDING A SAMPLING OF THE GRANT DOCUMENTS IN THE AUDITS. 0 1 0 0 0 0 0 0 0 PAUL MERCER PRESIDENT 0 423019 0 166989 0 2772 0 10605 0 364 0 603749 0 0 PART I, LINE 4B THE ORGANIZATION'S RELATED ORGANIZATION (OHIO CREDIT UNION LEAGUE) HAS A CEO SUPPLEMENTAL RETIREMENT PLAN IN THE FORM OF A SECTION 162 BONUS PLAN. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS SEVEN VOTING MEMBERS OF THE BOARD OF DIRECTORS. THE DIRECTORS ARE COMPOSED OF TWO OHIO CREDIT UNION LEAGUE (OCUL) DIRECTORS ELECTED BY THE OCUL BOARD AND FOUR AT-LARGE DIRECTORS ELECTED BY THE OCUL BOARD. THE CHAIR OF THE OCUL BOARD SERVES AS AN EX-OFFICIO MEMBER WITH NO VOTE ON THE FOUNDATION BOARD. FORM 990, PART VI, SECTION A, LINE 7B LIMITED GOVERNANCE AUTHORITIES ARE RESERVED TO THE SPONSORING ORGANIZATION, INCLUDING: ELECTING REPRESENTATIVES TO THE BOARD OF DIRECTORS AND AMENDING THE CODE OF REGULATIONS IN SUCH A WAY THAT RESTRICTS OR REMOVES THE SPONSORING ORGANIZATION'S MINORITY REPRESENTATION ON THE BOARD OF DIRECTORS. 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 BOARD IS VERBALLY REMINDED OF OUR CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH BOARD MEETING. THIS IS THE FIRST ITEM ON THE AGENDA. BOARD MEMBERS ARE REQUIRED TO NOTE WHETHER THEY HAVE A CONFLICT WITH ANY MEETING ITEM THEN RECUSE THEMSELVES AND LEAVE THE MEETING UNTIL THE ITEM HAS BEEN RESOLVED. FORM 990, PART VI, SECTION C, LINE 19 AUDITED/REVIEWED FINANCIALS AND IRS FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN INTERNAL REVENUE CODE SECTION 6104(D). THAT INFORMATION WOULD BE SHARED HARD COPY OR DIGITALLY IN A PDF FORMAT DEPENDING ON THE REQUEST RECEIVED. OTHER MATERIALS ARE SHARED WITH THE PUBLIC AS REQUIRED BY LAW. FORM 990, PART XII, LINE 2C OHIO CREDIT UNION FOUNDATION 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 LEAGUE 10 W BROAD ST SUITE 1100 COLUMBUS OH 43215 314359680 TRADE ASSOCIATION OH 501 (C)(6) N/A 0 OHIO CREDIT UNION DEFENSE COALITION 10 W BROAD ST SUITE 1100 COLUMBUS OH 43215 300277911 TRADE ASSOCIATION OH 501 (C)(6) OHIO CREDIT UNION LEAGUE 0 OHIO CREDIT UNION LEGISLATIVE ACTION COMMITTEE 10 W BROAD ST SUITE 1100 COLUMBUS OH 43215 310972975 POLITICAL ACTION COMMITTEE OH 527 OHIO CREDIT UNION LEAGUE 0 OHIO CREDIT UNION LEAGUE POLITICAL ACTION COMMITTEE 10 W BROAD ST SUITE 1100 COLUMBUS OH 43215 311700720 POLITICAL ACTION COMMITTEE OH 527 OHIO CREDIT UNION LEAGUE 0 NAVATROS INC (FKA OCUL SERVICES CORPORATION) 10 W BROAD ST SUITE 1100 COLUMBUS OH 43215 310725246 SERVICE PROVIDER OH OHIO CREDIT UNION LEAGUE C 2679501 5566974 1.00000 0 OCUL INSURANCE AGENCY 10 W BROAD ST SUITE 1100 COLUMBUS OH 43215 310818842 INSURANCE AGENCY OH OCUL SERVICE CORPORATION C 543112 171430 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 OHIO CREDIT UNION LEAGUE O 175097 PAYROLL ALLOCATION OHIO CREDIT UNION LEAGUE M COST OHIO CREDIT UNION LEAGUE N COST