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WCU

EIN 63-0321814 DECATUR, AL

Browse the largest nonprofits in Alabama

Revenue 2025
$1,922,282
Expenses 2025
$1,751,452

As filed

Subsection
14
Classification
1000
Street
2505 HIGHWAY 31 S

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

A subordinate covered by the group exemption of ALABAMA CREDIT UNION ADMINISTRATION (EIN 63-1091725). matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

Mission and programs · 2025

Mission

THIS CREDIT UNION IS A VOLUNTARY, COOPERATIVE, NON-PROFIT FINANCIAL INSTITUTION, CHARTERED UNDER THE ALABAMA CREDIT UNION ACT (CODE OF ALABAMA, 1975, TITLE 5 CHAPTER 17). ITS PRIMARY PURPOSE IS THE ENCOURAGEMENT OF THRIFT, THE CREATION OF A SOURCE OF CREDIT AT FAIR AND REASONABLE RATES OF INTEREST, AND THE PROVISION OF OPPORTUNITIES FOR ITS MEMBERS TO CONTROL THEIR OWN MONEY IN ORDER TO IMPROVE THEIR ECONOMIC AND SOCIAL CONDITION.

Activities or mission (Part I)

COOPERATIVE CREDIT UNION

  • CODE OF ALABAMA, SEC 5-17-1, STATES THAT A CREDIT UNION IS A COOPERATIVE SOCIETY INCORPORATED FOR THE TWOFOLD PURPOSE OF PROMOTING THRIFT AMONG ITS MEMBERS AND CREATING A SOURCE OF CREDIT FOR THEM AT LEGITIMATE RATES OF INTEREST. WCU CREDIT UNION, AN ALABAMA STATE CHARTERED CREDIT UNION, WAS ESTABLISHED TO PROVIDE THESE SERVICES TO ITS MEMBERS WHO LIVE, WORK, OR WORSHIP IN MORGAN AND LAWRENCE COUNTIES, ALABAMA, THE IMMEDIATE FAMILIES OF CURRENT MEMBERS, AND OTHER SUCH GROUPS AS ARE APPROVED BY THE BOARD OF DIRECTORS AND THE ADMINISTRATOR OF THE ALABAMA CREDIT UNION ADMINISTRATION. AS OF DECEMBER 31, 2025, THE CREDIT UNION HAD MEMBERSHIP AND PROVIDED SERVICES TO APPROXIMATELY 3,386 MEMBERS.

    Expenses $1,751,452

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Luke Etheredge

    CHAIRMAN OF BOARD

    Total calculated
    $0
    Hours/week
    1
  • Mark Moody

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Aaron Bell

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Shawn Garth

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Bobby Speegle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gina Briscoe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jim Burleson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Crystal Spigle

    SUPERVISORY COMMITTEE CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1
  • Mike Briscoe

    SUPERVISORY COMMITTEE MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Bruce Young

    SUPERVISORY COMMITTEE CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1
  • Steven Determan

    CEO

    Total calculated
    $103,514
    From this org
    $102,381
    From related orgs
    $0
    Other
    $1,133
    Hours/week
    45

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $1,922,282
    Expenses
    $1,751,452
    Contributions
    $0
    Grants paid
    $0
  • 2024
    Revenue
    $1,959,860
    Expenses
    $1,813,567
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $1,811,705
    Expenses
    $1,558,795
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $1,433,001
    Expenses
    $1,407,633
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,252,585
    Expenses
    $1,320,400
    Assets (EOY)
    $35,434,621
  • 2020 · 990

    Revenue
    $1,321,478
    Expenses
    $1,379,422
    Assets (EOY)
    $31,658,558
  • 2019 · 990

    Revenue
    $1,473,487
    Expenses
    $1,390,065
    Assets (EOY)
    $26,633,904
  • 2018 · 990

    Revenue
    $1,455,128
    Expenses
    $1,343,337
    Assets (EOY)
    $25,115,151
  • 2017 · 990

    Revenue
    $1,389,160
    Expenses
    $1,271,473
    Assets (EOY)
    $24,694,610
  • 2016 · 990

    Revenue
    $1,276,175
    Expenses
    $1,145,153
    Assets (EOY)
    $24,070,193
  • 2015 · 990

    Revenue
    $1,149,411
    Expenses
    $1,152,412
    Assets (EOY)
    $23,536,446
  • 2013 · 990

    Revenue
    $1,338,044
    Expenses
    $1,209,557
    Assets (EOY)
    $22,162,903
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $1,245,168
    Assets (EOY)
    $22,564,785
  • 2011 · 990

    Revenue
    not reported
    Expenses
    $1,602,006
    Assets (EOY)
    $22,804,453

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.