2025-10-31T11:18:52-05:00 2024-12-31 202122306 GBQ PARTNERS LLC 4030 SMITH ROAD SUITE 400 CINCINNATI OH 45209 990 2024-01-01 310733646 1134 CREDIT UNION OF OHIO 1134 6144876650 5500 BRITTON PARKWAY HILLIARD OH 43026 RICHARD CAPUANO JR CEO 6144876650 2025-10-31 1 1 KATHLEEN M MOSELEY P00116760 5138713033 2025-10-31 2024 2025-03-06 01:10:19Z RICHARD CAPUANO JR 5500 BRITTON PARKWAY HILLIARD OH 43026 11896184 0 X WWW.CUOFOHIO.ORG X 1967 OH PROMOTE THRIFT AND CREDIT TO ITS MEMBERSHIP 7 7 58 7 66286 0 0 0 8703931 9453102 2298024 2443082 0 0 11001955 11896184 0 0 0 0 4293291 4575036 0 0 0 6329831 7222757 10623122 11797793 378833 98391 209339957 206289903 188121611 184877610 21218346 21412293 PROMOTE THRIFT AND CREDIT TO ITS MEMBERSHIP 0 0 PROVIDE FINANCIAL SERVICES TO ITS MEMBERS 0 0 0 0 0 0 0 1 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2727 0 1 58 1 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X ASHLEY CASSIDY CFO 6144876650 5500 BRITTON PARKWAY HILLIARD OH 43026 SYLVESTER PATTON BOARD TREASURER 1.00 X X 0 0 0 ELIZABETH CHASE BOARD SECRETARY 1.00 X X 0 0 0 DANNY BAILEY DIRECTOR 1.00 X 0 0 0 DEBRA LAWVER BOARD VICE CHAIR 1.00 X X 0 0 0 ARISTOTLE HUTRAS BOARD CHAIR 1.00 X X 0 0 0 JONNA SAUL-ANDERSON DIRECTOR 1.00 X 0 0 0 TAHSIN HASAN DIRECTOR 1.00 X 0 0 0 RICHARD CAPUANO CEO 40.00 X 379969 0 79243 KAREN ROSE SVP FINANCE 40.00 X 164651 0 39598 TONYA KEATON EXECUTIVE VICE PRESIDENT 40.00 X 191369 0 42055 JILL GERSCHUTZ SENIOR VICE PRESIDENT 40.00 X 155408 0 52328 891397 0 213224 4 0 1 0 0 INTEREST ON LOANS 522100 5466290 5466290 COMMISSIONS & INTERCHANGE INCOME 522100 3986812 3920526 66286 9453102 2443082 2443082 11896184 9386816 66286 2443082 1104621 2247515 147521 858417 216962 12133 98385 141997 408955 627060 1942710 1906870 484056 103955 PROCESSING FEES 785961 PROVISION FOR LOAN LOSS 445485 OTHER 206032 DUES AND SUBSCRIPTIONS 59158 11797793 1346238 1269551 12986273 10290976 83149477 85085327 12379404 5593712 6343314 6785692 86836063 89130452 18678592 13727905 209339957 206289903 1493739 2005391 186627872 182872219 188121611 184877610 X 0 0 0 0 21218346 21412293 21218346 21412293 209339957 206289903 98391 95556 0 X X 0 1 X 1 0 0 0 1712908 1712908 4937844 1254867 3682977 4708865 4142059 566806 1019787 196786 823001 6785692 U.S. GOVERNMENT AGENCY BONDS 16850000 C CERTIFICATES OF DEPOSITS 63204000 C CORPORATE CREDIT UNIONS 1402723 C FHLB STOCK 192300 C AFS 1721340 C SERP LIFENOTES FUND I 5760089 C 89130452 ACCRUED INTEREST RECEIVABLE ON INVESTMENTS 311010 ACCRIED INTEREST RECEIVABLE ON LOANS TO MEMBERS 471972 SHARE INSURANCE DEPOSIT 1855682 ANNUITY INVESTMENTS - BENEFIT PLANS 4760322 PREPAID EXPENSES AND OTHER ASSETS 6328919 13727905 MEMBERS' SHARES & DEPOSITS 182872219 182872219 X 11896184 0 11896184 0 11896184 11797793 0 11797793 0 11797793 PART X, LINE 2: THE CREDIT UNION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ITS FINANCIAL STATEMENTS AS REQUIRED UNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION ACCOUNTING. MANAGEMENT DETERMINED THERE WERE NO MATERIAL UNCERTAIN POSITIONS TAKEN BY THE CREDIT UNION IN ITS TAX RETURNS. FORM 990, PART IV, LINE 9 THE ORGANIZATION PROVIDES CREDIT COUNSELING TO ITS MEMBERS UPON REQUEST. THERE ARE NO AMOUNTS RELATED TO THIS SERVICE LISTED ON FORM 990, PART X. 1 X X X 0 1 0 RICHARD CAPUANO CEO 300913 0 14544 0 64512 0 67278 0 11965 0 459212 0 0 0 TONYA KEATON EXECUTIVE VICE PRESIDENT 175000 0 5976 0 10393 0 29868 0 12187 0 233424 0 0 0 JILL GERSCHUTZ SENIOR VICE PRESIDENT 143000 0 4896 0 7512 0 24205 0 28123 0 207736 0 0 0 KAREN ROSE SVP FINANCE 150000 0 5220 0 9431 0 27828 0 11770 0 204249 0 0 0 PART I, LINE 4B THE ORGANIZATION HAS A SERP PLAN THAT IS FULLY FUNDED BY CUO. THERE WERE NO CONTRIBUTIONS BY EMPLOYEES IN 2024. TOTAL PAYOUTS TO EMPLOYEES IN 2024 WAS $50,124.47. THE 2024 PAYOUT WAS AS FOLLOWS: R. CAPUANO: $42,738.47 T. KEATON: $ 2,462 K. ROSE: $ 2,462 J. GERSCHUTZ: $ 2,462 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS REQUIRED FOR THE CREDIT UNION THROUGH SELECT GROUP QUALIFICATIONS. FORM 990, PART VI, SECTION A, LINE 7A BOARD OF DIRECTORS ELECTED BY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN TRANSACTIONS AND CHANGES TO CODE OF REGULATIONS REQUIRE MEMBER APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE FORM 990 PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR ALL DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THIRD PARTY CONSULTANT USED TO REVIEW COMPARABLES AND APPROVED BY THE BOARD OF DIRECTORS. THE CEO USES THIRD PARTY COMPARABLES FROM CONSULTANT AND SETS SALARIES WITHIN BUDGET LEVELS SET BY BOARD OF DIRECTORS FOR THE OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XIII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.