Nonprofit · EIN 95-1820763
FRONTWAVE CREDIT UNION
Tax-exempt · OCEANSIDE, CA 92056
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $93,343,572 | $86,086,523 | $7,257,049 | $1,408,445,733 | $1,297,085,017 | $111,360,716 |
| December 31, 2023 | 990 | $81,717,886 | $77,477,619 | $4,240,267 | $1,429,880,746 | $1,332,023,409 | $97,857,337 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $79,256,111
- Investment income
- $13,961,238
- Net gain from sales of assets
- $1,180,081
- Other revenue
- $126,223
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,102,913
- Other salaries and wages
- $18,320,662
- Salaries, compensation and benefits (total)
- $25,800,534
- Professional fundraising fees
- $0
- Legal fees
- $132,882
- Accounting fees
- $30,124
- Occupancy
- $3,418,184
- Travel
- $54,577
- Depreciation
- $1,960,584
Balance sheet and other
- Total assets, start of year
- $1,429,880,746
- Total assets, end of year
- $1,408,445,733
- Total liabilities, end of year
- $1,297,085,017
- Net assets, end of year
- $111,360,716
- Land, buildings and equipment
- $25,389,464
- Publicly traded securities
- $17,163,869
- Gross unrelated business income
- $126,223
- Gross receipts
- $114,924,491
- Employees
- 316
- Volunteers
- 9
- Year formed
- 1952
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM BIRNIE | PRESIDENT/CEO Officer | 40 | $374,329 | $36,954 |
| TODD KERN | CHIEF EXPERIENCE OFFICER Officer | 40 | $313,269 | $28,640 |
| SARAI RODGERS | CHIEF HUMAN RESOURCES OFFI Officer | 40 | $293,710 | $46,952 |
| PAUL LEONHARDT | CHIEF LENDING OFFICER Officer | 40 | $286,040 | $45,464 |
| DENNIS KINGERY | CHIEF FINANCIAL OFFICER Officer | 40 | $273,167 | $42,934 |
| KENDALL SCHORR | CHIEF RISK OFFICER Officer | 40 | $257,393 | $34,609 |
| ROGELIO ESTRADA | VP OF PROCESS EXCELLENCE Highest-paid employee | 40 | $200,811 | $39,800 |
| DANIEL KITCHEN | VP OF BUSINESS BANKING Highest-paid employee | 40 | $189,183 | $39,302 |
| NATHAN FRICHTEL | VICE PRESIDENT, INFORMATION TECHNOLOGY Highest-paid employee | 40 | $186,064 | $41,000 |
| KIRSTEN HANSON | VP OF REAL ESTATE LENDING Highest-paid employee | 40 | $197,941 | $22,858 |
| RICHARD CADENA | VICE PRESIDENT OF MEMBER EXPERIENCE Highest-paid employee | 40 | $183,585 | $31,512 |
| RYAN HUFF | CHIEF INFORMATION OFFICER Officer | 40 | $186,869 | $11,761 |
| WILLIAM WELLS | CHIEF INFORMATION OFFICER (UNTIL 1/12/24) Officer | 40 | $68,963 | $490 |
| AMANDA COOK | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| BRIAN SUTTON | CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY GREVING | SECRETARY Trustee or director, Officer | 3 | $0 |
| GERALD POLYASCKO | DIRECTOR Trustee or director | 3 | $0 |
| MICHAEL BRIGAGLIANO | VICE CHAIRMAN Trustee or director, Officer | 3 | $0 |
| ANN REGAN | DIRECTOR Trustee or director | 3 | $0 |
| SALLY ARNETT | DIRECTOR Trustee or director | 3 | $0 |
| JOSEP MITILIERI | DIRECTOR Trustee or director | 3 | $0 |
| KELLEY MAYER | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM BIRNIE | PRESIDENT/CEO Officer | 40 | $404,534 | $34,815 |
| TODD KERN | CHIEF EXPERIENCE OFFICER Officer | 40 | $314,848 | $25,418 |
| PAUL LEONHARDT | CHIEF LENDING OFFICER Officer | 40 | $297,786 | $39,933 |
| SARAI RODGERS | CHIEF HUMAN RESOURCES OFFI Officer | 40 | $295,223 | $41,484 |
| WILLIAM WELLS | CHIEF INFORMATION OFFICER Officer | 40 | $302,886 | $490 |
| JENNIFER TOPZAND | VP OF MARKETING Highest-paid employee | 40 | $230,255 | $32,884 |
| JENNIFER WILLIAMS | CHIEF RISK OFFICER Highest-paid employee | 40 | $213,940 | $24,184 |
| ROGELIO ESTRADA | VP OF PROCESS EXCELLENCE Highest-paid employee | 40 | $201,816 | $32,591 |
| KIRSTEN HANSON | VP OF REAL ESTATE LENDING Highest-paid employee | 40 | $202,421 | $21,207 |
| DANIEL KITCHEN | VP OF BUSINESS BANKING Highest-paid employee | 40 | $187,316 | $36,037 |
| DENNIS KINGERY | CHIEF FINANCIAL OFFICER Officer | 40 | $147,807 | $18,928 |
| SHILPA EDLABADKAR | CFO (UNTIL 2/1/23) Officer | 40 | $65,537 | $6,949 |
| KENDALL SCHORR | CHIEF RISK OFFICER Officer | 40 | $65,709 | $4,865 |
| AMANDA COOK | TREASURER Trustee or director | 3 | $0 | $0 |
| BRIAN SUTTON | CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
| GARY GREVING | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| GERALD POLYASCKO | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MICHAEL BRIGAGLIANO | VICE CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
| RICHARD ROTHWELL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| SALLY ARNETT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOSEP MITILIERI | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KELLEY MAYER | DIRECTOR Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1278 ROCKY POINT DR, OCEANSIDE, CA 92056-5867
- Principal officer (990 for 2024)
- DENNIS KINGERY, 1278 ROCKY POINT DRIVE, OCEANSIDE, CA 92056
- Signed the 990
- DENNIS KINGERY, CFO
- Phone
- (760) 631-8767
- Website
- WWW.FRONTWAVECU.COM
- Return prepared by
- SINGERLEWAK LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-1820763 or by the name FRONTWAVE CREDIT UNION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
FRONTWAVE CREDIT UNION IS A COOPERATIVE, ORGANIZED FOR THE PURPOSE OF PROMOTING THRIFT AND SAVINGS AMONG ITS MEMBERS, CREATING A SOURCE OF CREDIT FOR THEM AT RATES OF INTEREST SET BY THE BOARD OF DIRECTORS, AND PROVIDING AN OPPORTUNITY FOR THEM TO USE AND CONTROL THEIR OWN MONEY ON A DEMOCRATIC BASIS IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITIONS. AS A COOPERATIVE, FRONTWAVE CREDIT UNION CONDUCTS ITS BUSINESS FOR THE MUTUAL BENEFIT AND GENERAL WELFARE OF ITS MEMBERS WITH THE EARNINGS, SAVINGS, BENEFITS, OR SERVICES OF THE CREDIT UNION BEING DISTRIBUTED TO ITS MEMBERS AS PATRONS.
Program accomplishments
- FRONTWAVE CREDIT UNION PROVIDES A WIDE RANGE OF MEMBER SERVICES INCLUDING EDUCATING MEMBERS ON AVAILABLE PRODUCTS AND SERVICES, FEES INVOLVED, AND OPENING AND SERVICING DEPOSIT AND LOAN PRODUCTS.
- FRONTWAVE CREDIT UNION USED CUTTING-EDGE TECHNOLOGY BY PROVIDING ITS MEMBERS WITH DIGITAL BANKING. THE MEMBERS CAN USE THE ONLINE AND MOBILE BANKING TOOLS TO MANAGE THEIR ACCOUNTS 24/7.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 95-1820763
- Tax-exempt status
- 501(c)(14): State-chartered credit union
- Donations deductible
- No
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1526: CREDIT UNIONS IN THE STATE OF CALIFORNIA
- Assets (IRS master file)
- $1,408,445,733
- Income (IRS master file)
- $114,924,491
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $93,343,572 | $86,086,523 | $1,408,445,733 | XML |
| 990 | December 2023 | $81,717,886 | $77,477,619 | $1,429,880,746 | XML |
| 990 | December 2022 | $64,162,592 | $58,586,804 | $1,358,956,009 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990 | December 2016 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 95-1820763).
Questions about FRONTWAVE CREDIT UNION
- What is the EIN of FRONTWAVE CREDIT UNION?
- The employer identification number (EIN) of FRONTWAVE CREDIT UNION is 95-1820763.
- Is FRONTWAVE CREDIT UNION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(14) since 1979.
- Are donations to FRONTWAVE CREDIT UNION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FRONTWAVE CREDIT UNION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRONTWAVE CREDIT UNION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRONTWAVE CREDIT UNION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRONTWAVE CREDIT UNION?
- The 990 for the year ended December 31, 2024 names DENNIS KINGERY.
- Who are the officers and directors of FRONTWAVE CREDIT UNION?
- The 990 for the year ended December 31, 2024 lists 22 people; 13 received compensation from the organization, the highest $374,329 (WILLIAM BIRNIE, PRESIDENT/CEO).
- How much revenue does FRONTWAVE CREDIT UNION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $93,343,572, expenses of $86,086,523 and total assets of $1,408,445,733 at year end.
Other nonprofits in OCEANSIDE
- T E R I INC EIN 95-3532129 · last filed 990 for 2025
- SIATECH INC EIN 20-0898502 · last filed 990 for 2025
- BROTHER BENNO FOUNDATION INC EIN 33-0051575 · last filed 990 for 2025
- BEFORE AFTER SCHOOL ENRICHMENT INC EIN 46-0573996 · last filed 990 for 2025
- TRI-CITY HOSPITAL FOUNDATION EIN 95-6131483 · last filed 990 for 2025
- VISIT OCEANSIDE INC EIN 27-2596227 · last filed 990 for 2025
- NORTH COUNTY LESBIAN GAY BISEXUAL TRANSGENDER QUESTIONING RESOURCE EIN 39-2069596 · last filed 990 for 2025
- MAIN STREET OCEANSIDE INC EIN 33-0923965 · last filed 990 for 2025