Form 5300 March 2019 - National Credit Union Administration

NATIONAL CREDIT UNION ADMINISTRATION ALEXANDRIA, VA 22314-3428 OFFICIAL BUSINESS

TO THE BOARD OF DIRECTORS OF THE CREDIT UNION ADDRESSED:

This booklet contains the Call Report, Form 5300. This form is effective March 31, 2019 until superseded. Please complete the Call Report using accounting and statistical information from your credit union's records as of reporting cycle date. Instructions for completing the form are available for separate download on the NCUA website, . The NCUA website provides the quarterly filing date. In addition, credit union contacts of record receive quarterly email notifications of the cycle highlights.

If you have any non-technical questions, please contact your National Credit Union Administration Regional Office or your state credit union supervisor, as appropriate. Please call NCUA Customer Service at 1800-827-3255 with any technical questions.

NATIONAL CREDIT UNION ADMINISTRATION

CALL REPORT Form 5300

Effective March 31, 2019 Until Superseded

Credit Union Name:_____________________________

Federal Charter/Certificate Number:________________

INSTRUCTIONS FOR REPORTING REQUIREMENTS The Call Report contains three sections: a core section (pages 1 -11), PCA Net Worth Calculation Worksheet (Page 12) and supplementary schedules.

All credit unions must complete the core section every reporting period. The PCA Net Worth Calculation Worksheet requires no input unless you have early adopted Accounting Standards Codification Topic 326: Financial Instruments - Credit Losses, completed a merger or acquisition that qualifies for Business Combination Accounting or intend to use an optional Total Assets Election to compute your net worth ratio. In this case, you must input your financial information into the system.

The supplementary schedules A - E, pages 13 - 22, require your input only if applicable. The table below reflects the supplementary schedules and applicable reporting requirements for each schedule.

SCHEDULE

REPORTING REQUIREMENT

A - Specialized Lending

Complete this schedule if your credit union: has indirect loans outstanding, has real estate loans outstanding or real estate lending activity year to date, has purchased loans from, or sold loans to, other financial institutions year to date, has participation loans outstanding or participation lending activity year to date, has commercial/business loans outstanding or commercial lending activity year to date, or

has any Troubled Debt Restructured (TDR) loans outstanding or has approved TDR loans year-to-date or,

has credit impaired loans (PCILs) purchased or obtained in a merger, or has financial assets with credit deterioration (PCDs) purchased or obtained in a merger.

B - Investments, Supplemental Information

Complete this schedule if your credit union:

has investments classified as Trading, Available for Sale, or Held to Maturity, has non-security investments that meet the requirements of Section 703.10(a), has investments purchased under an investment pilot program as defined by Section 703.19, has investment repurchase agreements, has investments not authorized by the FCU Act or NCUA Rules and Regulations, or has investments in brokered certificates of deposit or brokered share certificates, or has assets purchased to fund employee benefit plans or deferred compensation plans that are not authorized under Part 703, or has assets purchased to fund Charitable Donation Accounts.

C - Credit Union Service Organization Complete this schedule if your credit union has investments, loans, or an aggregate

(CUSO) Information

cash outlay in CUSOs.

D - Derivative Transactions Report

Complete this schedule if your credit union uses derivative contracts.

E - Bank Secrecy Act/Anti-Money Laundering Information

Complete this schedule if Money Services Businesses hold accounts at your credit union.

INSTRUCTIONS FOR CORRECTING A SUBMITTED CALL REPORT

If a previously submitted Call Report contains errors, inaccurate information, or omissions, you must correct and resubmit it. Instructions for correcting and resubmitting Call Reports in CU Online can be found in the

Credit Union Online Instruction Guide for Natural Person Credit Unions

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Credit Union Name:_____________________________

Federal Charter/Certificate Number:________________

CERTIFICATION OF NCUA 5300 CALL REPORT AS OF: _______________________

By signing below, I hereby certify the information being submitted is complete and accurate to the best of my knowledge and has been certified by the person below. If submitted information is not accurate, I understand I am required to submit a corrected Call Report upon notification or the discovery of a need for correction. I understand false entries and reports or statements, including material omissions, with intent to injure or defraud the credit union, the National Credit Union Administration, its examiners, or other individuals or companies is punishable under 18 U.S.C. 1006.

Certifying Official:

Last Name: Please Print

First Name: Please Print

Last Name: (Signature )

First Name: (Signature )

Date:_________________________

Validation Date:_____________________

The instructions to prepare this form meet the requirement to provide guidance to small credit unions under Section 212 of the Small Business Regulatory Enforcement Fairness Act of 1996.

Paperwork Reduction Act Statement The estimated average public reporting burden associated with this information collection is 6 hours per response. Comments concerning the accuracy of this burden estimate and or any other aspect of this information collection, including suggestions for reducing this burden to should be addressed to the:

National Credit Union Administration Office of General Counsel Attn: PRA Clearance Officer 1775 Duke Street Alexandria, VA 22314-3428

An agency may not conduct or sponsor, and a person is not required to respond to, an information collection unless it displays a valid OMB control number.

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Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

ASSETS CASH:

STATEMENT OF FINANCIAL CONDITION AS OF: _______________

This page must be completed by all credit unions.

Have you early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)? Select yes or no. NOTE - Review the Call Report Instructions carefully if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

1. Cash on Hand (Coin and Currency)

2. Cash on Deposit (Amounts Deposited in Financial Institutions)

a. Cash on Deposit in Corporate Credit Unions

b. Cash on Deposit in a Federal Reserve Bank

c. Cash on Deposit in Other Financial Institutions

d. Total Cash on Deposit (Amounts Deposited in Financial Institutions)

3. Cash Equivalents (Investments with Original Maturities of Three Months or Less)

INVESTMENTS: If your credit union reports amounts for items 4 - 10 below, complete Schedule B - Investments, Supplemental Information.

A

B

C1

C2

D

AS0010

Amount E

Acct 730A 730B1 AS0003 730B2 730B 730C

1-3 Years

Acct

> 3-5 Years Acct > 5-10 Years Acct

> 10 Years

Acct TOTAL AMOUNT Acct

If you have adopted ASC Topic 320, Investments - Debt Securities and ASC Topic 321, Investments - Equity Securities skip to line 7 and complete lines 7 through 10.

4. Trading Securities 5. Available-for-Sale Securities 6. Held-to-Maturity Securities1

965A 797A 796A

965B 797B 796B

965C1 797C1 796C1

965C2 797C2 796C2

965D 797D 796D

965 797E 796E

7. Equity Securities

AS0050

AS0051

AS0052

AS0053

AS0054

AS0055

8. Trading Debt Securities 9. Available-for-Sale Debt Securities 10. Held-to-Maturity Debt Securities1

AS0056 AS0062 AS0068

AS0057 AS0063 AS0069

AS0058 AS0064 AS0070

AS0059 AS0065 AS0071

AS0060 AS0066 AS0072

AS0061 AS0067 AS0073

a. Allowance for Credit Losses on HTM Debt Securities - Enter an amount if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable

AS0041

b. Held-to-Maturity Securities, net of allowance for credit losses on HTM Debt Securities (Sum of 796E, AS0073, and AS0041)

11. Deposits in commercial banks, S&Ls, savings banks

744A

744B

744C1

12. Loans to and investments in natural person credit unions

672A

672B

672C1

13. Nonperpetual Capital Account

769A1

14. Perpetual Contributed Capital

769B1

15. All other investments in corporate credit unions

652A

652B

652C1

16. All other investments

766A

766B

766C1

17. TOTAL INVESTMENTS -

Sum of Accounts 965, 797E,

AS0055, AS0061, AS0067,

799A1

799B

799C1

AS0001, 744C, 672C, 769A, 769B,

652C, and 766E.

744C2 672C2

652C2 766C2 799C2

744D 672D

652D 766D 799D

AS0001 744C

672C 769A 769B 652C 766E

799I

1 Also complete Line 10 a. if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL).

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Page 1

Credit Union Name:_________________________________________ Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________

This page must be completed by all credit unions.

ASSETS -- CONTINUED

LOANS HELD FOR SALE: See Instructions. 18. Loans Held for Sale

Amount

Acct 003

LOANS AND LEASES:

Number of Loans Acct

19. TOTAL LOANS & LEASES

025A

20. Less: Allowance for Loan & Lease Losses - Skip to item 21 if you have early adopted ASC Topic 326: Financial Instruments -

Credit Losses (CECL)

21. Less: Allowance for Credit Losses on Loans & Leases - Enter an amount if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)

Amount

Acct 025B 719

AS0048

OTHER ASSETS:

22. Foreclosed and Repossessed Assets

Number of Loans Acct

a. Real Estate b. Automobiles c. Other d. Total Foreclosed and Repossessed Assets 23. Land and Building 24. Other Fixed Assets 25. NCUA Share Insurance Capitalization Deposit 26. Intangible Assets a. Identifiable Intangible Assets b. Goodwill c. Total Intangible Assets 27. Other Assets a. Accrued Interest on Loans b. Accrued Interest on Investments c. All Other Assets d. Non-Trading Derivative Assets e. Total Other Assets

798B1 798B2 798B3 798B

28. TOTAL ASSETS (Sum of items 1, 2d, 3, 17, 18, 19 less 20 and 21, 22d, 23, 24, 25, 26c, and 27e)

Amount

Amount Amount

Acct 798A1 798A2 798A3 798A

Acct 009D1 009D2

Acct 009A 009B 009C 009E

Amount

Acct 007 008 794

009D

009 010

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Credit Union Name:_________________________________________

Federal Charter/Certificate Number:________________

STATEMENT OF FINANCIAL CONDITION AS OF: _______________

This page must be completed by all credit unions.

LIABILITIES:

A. < 1 Year

Acct B1. 1 - 3 Years Acct B2. > 3 Years Acct

1. Draws Against Lines of Credit

883A

883B1

883B2

2. Other Notes, Promissory Notes and Interest Payable

011A

011B1

011B2

3. Borrowing Repurchase Transactions

058A

058B1

058B2

4. Subordinated Debt

867A

867B1

867B2

5. Subordinated Debt included in Net Worth

925A1

925A2

6. TOTALS (each column)

860A

860B1

860B2

7. Non-Trading Derivative Liabilities

8. Accrued Dividends & Interest Payable on Shares & Deposits

9. Accounts Payable and Other Liabilities

Enter an amount in Account LI0003 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL), as applicable.

10. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures

SHARES/DEPOSITS:

Dividend Rate Acct Number of Accounts

11. Share Drafts

553

12. Regular Shares

552

13. Money Market Shares

532

14. Share Certificates

547

15. IRA/KEOGH Accounts

554

16. All Other Shares

585

17. TOTAL SHARES

18. Nonmember Deposits

599

19. TOTAL SHARES AND DEPOSITS

Acct 452 454 458 451 453 455 966 457 460

A. < 1 Year

Acct 902A 657A 911A 908A 906A 630A 013A 880A 018A

B1. 1 - 3 Years Acct

908B1 906B1 630B1 013B1 880B1 018B1

B2. > 3 Years

Acct

908B2 906B2 630B2 013B2 880B2 018B2

20. TOTAL LIABILITIES - Sum Items 6, 7, 8, 9, 10, and 19

Additional information on Shares/ Deposits reported in items 11 - 18 above:

21. Accounts Held by Member Government Depositors 22. Accounts Held by Nonmember Government Depositors 23. Employee Benefit Member Shares 24. Employee Benefit Nonmember Shares 25. 529 Plan Member Deposits 26. Non-dollar denominated deposits 27. Health Savings Accounts 28. Dollar Amount of Share Certificates equal to or greater than $100,000 (Excluding brokered share certificates participated out by the broker in shares of less than $100,000) 29. Dollar Amount of IRA/Keogh Accounts equal to or greater than $100,000 30. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accts as part of Sweep Program 31. Dollar Amount of Commercial Share Accounts 32. Negative Shares Included in All Other Unsecured Loans/Lines of Credit on Page 6

C. Total Amount C. Total Amount

Amount

Acct 883C 011C 058C 867C 925A 860C 825A 820A 825

LI0003

Acct 902 657 911 908C 906C 630 013 880 018 LI0069 Acct 631 632 633 634 635 636 637 638 639 641 643 644

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Credit Union Name:_________________________________________ Federal Charter/Certificate Number:________________

EQUITY:

STATEMENT OF FINANCIAL CONDITION AS OF: _______________

This page must be completed by all credit unions.

33. Undivided Earnings 34. Regular Reserves 35. Appropriation for Non-Conforming Investments (State Credit Unions ONLY) 36. Other Reserves.(Appropriations of Undivided Earnings) 37. Equity Acquired in Merger 38. Miscellaneous Equity 39. Other Comprehensive Income (not already included in items 40 - 43) 40. Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges 41. Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities 42. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities - Skip to item 43 if you have

early adopted ASC Topic 326 Financial Instruments - Credit Losses (CECL) 43. Net Income (unless this amount is already included in Undivided Earnings)

Amount

Acct 940 931 668 658 658A 996 945B 945A EQ0009

945C

602

44. TOTAL LIABILITIES, SHARES, AND EQUITY (Sum items 20 and 33-43; must equal item 28, page 2.)

014

If the credit union has any unfunded commitments or loans sold or swapped with recourse, complete Page 11 - Liquidity, Commitments and Sources.

NCUA INSURED SAVINGS COMPUTATION

This section must be completed by all credit unions.

Insured shares and deposits, as described in Part 745 of the NCUA Rules and Regulations, are authorized by state law and issued to members (or nonmembers in the case of low-income designated credit unions), other credit unions, or government depositors. Report uninsured shares in this section. Do not include notes payable or other forms of borrowings. Eligible accounts are generally insured up to $250,000 each.

(See instructions for the following items.)

Uninsured Amount Acct

A. Uninsured IRA and KEOGH Member Shares and Deposits

A1. Uninsured KEOGH Member Shares and Deposits for Employee Benefit Plans B. Uninsured Employee Benefit Member Shares and Deposits C. Uninsured Member 529 Plan Deposits D. Uninsured Member Accounts Held by Government Depositors E. Other Uninsured Member Shares and Deposits F. TOTAL UNINSURED MEMBER SHARES AND DEPOSITS (A+A1+B+C+D+E)

G. Uninsured Nonmember Employee Benefit Shares and Deposits H. Uninsured Nonmember Accounts Held by Government Depositors I. Other Uninsured Nonmember Shares and Deposits J. TOTAL UNINSURED NONMEMBER SHARES AND DEPOSITS (G+H+I) K. TOTAL UNINSURED SHARES AND DEPOSITS (F+J) L. TOTAL INSURED SHARES AND DEPOSITS (item 19 from page 3 less item K)

065A1 065A3 065B1 065C1 065D1 065E1 065A4 067A1 067B1 067C1 067A2 068A 069A

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Credit Union Name:____________________________________________F_e_d_e_r_a_l _C_h_arter/Certificate Number:________________

STATEMENT OF INCOME AND EXPENSE

This page must be completed by all credit unions.

REPORT YEAR-TO-DATE NUMBERS FOR THE CYCLE

INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE

Amount

Acct

1. Interest on Loans (Gross-before interest refunds) 2. (Less) Interest Refunded 3. Income from Investments (Including Interest and Dividends, excluding securities held in a trading account) 4. Interest income on Securities held in a Trading account 5. TOTAL INTEREST INCOME (Sum of items 1-4)

110 119 120 IS0004 115

INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE

6. Dividends on Shares (Includes dividends earned during current period)

380

7. Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union ONLY)

381

8. Interest on Borrowed Money

340

9. TOTAL INTEREST EXPENSE (Sum of items 6-8)

350

10. Provision for Loan & Lease Losses - Skip to item 11 if you have early adopted ASC Topic 326: Financial Instruments - Credit

Losses (CECL)

300

Complete Item 11 AND Items 17 and 18 on Page 12 if you have early adopted ASC Topic 326: Financial Instruments - Credit Losses (CECL)

11. Credit Loss Expense

a. Loans & Leases

IS0011

b. Available-for-Sale Debt Securities

IS0012

c. Held-to-Maturity Debt Securities

IS0013

d. Off-Balance Sheet Credit Exposures

IS0016

e. Total Credit Loss Expense

IS0017

12. NET INTEREST INCOME AFTER PROVISION FOR LOAN AND LEASE LOSSES or CREDIT LOSS EXPENSE (Item 5 less

Items 9, 10, and 11e)

116

NON-INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE

13. Fee Income

131

14. Other Operating Income (Includes unconsolidated CUSO Income and Gain (Loss) associated with the Hedged Item (Non-

Investment Assets) in a Non-Trading, Fair Value (FV) Derivatives Hedge)

659

15. Gain (Loss) on Equity Securities (DO NOT include Gain (Loss) on other securities) 16. Gain (Loss) on Other Securities (DO NOT include Gain or Loss on Equity Securities)

a. Total Other-Than-Temporary Impairment (OTTI) Losses b. Less: Portion OTTI Losses in Other Comprehensive Income. c. OTTI Losses Recognized in Earnings (Include in Item 16) d. Gain (Loss) associated with the Hedged Item (Investments) in a Non-Trading, FV

Derivatives Hedge (Include in Item 16) 17. Gain (Loss) on Non-Trading Derivatives 18. Gain (Loss) on Disposition of Fixed Assets 19. Gain from Bargain Purchase (Merger) 20. Other Non-operating Income (Expense) 21. TOTAL NON-INTEREST INCOME (Sum of items 13-20)

420A 420B 420C

420D

IS0021 IS0022

421 430 431 440 117

NON-INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE

22. Total Employee Compensation and Benefits 23. Travel and Conference Expense 24. Office Occupancy Expense 25. Office Operations Expense 26. Educational and Promotional Expenses 27. Loan Servicing Expense 28. Professional and Outside Services 29. Member Insurance

a. NCUSIF Premium Expense b. Other Member Insurance Expense c. Total Member Insurance

30. Operating Fees (Examination and/or supervision fees) 31. Miscellaneous Operating Expenses 32. TOTAL NON-INTEREST EXPENSE (Sum of items 22-31) 33. NET INCOME (LOSS) (item 12 plus item 21 less item 32)

Amount

Acct 311A 310A

210 230 250 260 270 280 290

310 320 360 671 661A

RESERVE TRANSFERS YEAR-TO-DATE FOR THE CYCLE

34. Transfer to Regular Reserves

393

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