Number of Credit Union Members

I would be interested to know what methodology is used at your credit union to count the number of members.   As I'm sure you know, this is information that is requred on the Call Report.   Are members with negative balances or balances less than the minimum share in their membership savings counted?  What about business accounts with a TIN that is unique from the member/owner?  Who provides the data for the count and does Internal Audit validate the count?   Thank you.Kathy Drummey, Internal AuditorSeattle Metropolitan Credit Union206-398-5817