Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: LOAN INTEREST

  total $223,293,118 · related or exempt $223,293,118

• 2b · Program service revenue: OTHER OPERATING INCOME

  total $28,672,268 · related or exempt $28,672,268

• 2c · Program service revenue: FEES AND SERVICE CHARGES

  total $12,293,961 · related or exempt $12,239,699 · unrelated business $54,262

• 3 · Investment income

  total $86,148,506 · excluded $86,148,506

• 7a · Gross sales of assets other than inventory

  other assets $68,728

• 7b · Less cost or other basis and sales expenses

  other assets $90,436

• 7c · Gain or loss

  other assets -$21,708

• 7d · Net gain or loss

  total -$21,708 · excluded -$21,708

• 11a · Other revenue: OTHER NON-INTEREST INCOME

  total $3,277,475 · related or exempt $3,277,475

• 11e · Other revenue, total

  $3,277,475

Functional expenses

Part IX, the statement of functional expenses.

• 4 · Benefits paid to or for members

  total $144,507,946

• 5 · Compensation of officers, directors and key employees

  total $5,015,455

• 7 · Other salaries and wages

  total $40,223,984

• 8 · Pension plan contributions

  total $2,634,302

• 9 · Other employee benefits

  total $5,459,480

• 10 · Payroll taxes

  total $3,337,111

• 11b · Fees: legal

  total $319,858

• 11c · Fees: accounting

  total $378,075

• 11g · Fees: other

  total $473,688

• 12 · Advertising and promotion

  total $6,409,818

• 13 · Office expenses

  total $11,500,873

• 14 · Information technology

  total $5,999,027

• 16 · Occupancy

  total $2,914,248

• 17 · Travel

  total $459,417

• 19 · Conferences, conventions and meetings

  total $232,986

• 20 · Interest

  total $23,874,295

• 22 · Depreciation, depletion and amortization

  total $3,988,875

• 23 · Insurance

  total $431,081

• 24a · Other expenses: PROVISION FOR CREDIT LO

  total $6,555,443

• 24b · Other expenses: LOAN SERVICING EXPENSES

  total $5,601,558

• 24c · Other expenses: MISC. NON-INTEREST EXPE

  total $1,524,838

• 24d · Other expenses: OPERATING FEES

  total $295,076

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $11,939,932 · end of year $13,672,309

• 4 · Accounts receivable

  beginning of year $10,433 · end of year $55,292

• 5 · Loans and receivables from officers and key people

  end of year $14,249,616

• 7 · Other notes and loans receivable

  beginning of year $4,219,055,780 · end of year $4,784,855,199

• 9 · Prepaid expenses and deferred charges

  beginning of year $71,174,394 · end of year $73,540,421

• 10a · Land, buildings and equipment: cost or other basis

  $116,620,760

• 10b · Land, buildings and equipment: accumulated depreciation

  $47,588,597

• 10c · Land, buildings and equipment, net

  beginning of year $69,243,463 · end of year $69,032,163

• 13 · Investments: program-related

  beginning of year $1,580,750,196 · end of year $1,336,842,855

• 15 · Other assets

  beginning of year $79,533,326 · end of year $78,111,099

• 17 · Accounts payable and accrued expenses

  beginning of year $47,245,749 · end of year $52,290,320

• 23 · Secured mortgages and notes payable

  beginning of year $2,393,000 · end of year $2,393,000

• 25 · Other liabilities

  beginning of year $5,258,623,396 · end of year $5,506,095,508

• 29 · Capital stock, trust principal or current funds

  beginning of year $0 · end of year $0

• 30 · Paid-in or capital surplus, or land, building or equipment fund

  beginning of year $0 · end of year $0

• 31 · Retained earnings, endowment or other funds

  beginning of year $723,445,379 · end of year $809,580,126

The filer's explanations (Part III)

PART I, LINE 4B

CATHERINE J. TIERNEY - PARTICIPATED IN 457(B) DEFERRED COMPENSATION PLAN - NO PAYOUT IN 2025

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• COMMUNITY FIRST SERVICES INC

  C · RENTAL PROPERTY · WI · 100% owned · controlled entity

  Directly controlled by COMMUNITY FIRST CREDIT UNION