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In forceFinancial statements (Call Report)Last checked 13 November 2026

Quarterly call report (NCUA 5300)

A regulatory return listed by the National Credit Union Administration (NCUA), United States.

The quarterly balance sheet (Statement of Financial Condition) and income statement (Statement of Income and Expense) of a credit union, plus supporting Schedules A through I, commonly called the Call Report. NCUA collects and analyses it, together with examinations, to assess a credit union's financial condition and to evaluate existing and potential risks to the National Credit Union Share Insurance Fund; the data also feed NCUA's public credit union data tools. Source

Official title: Call Report

The facts

Who files
Every insured credit union files a Call Report: NCUA's own rule puts it as "natural person credit unions must file a Call Report with NCUA quarterly in accordance with the instructions in the NCUA Form 5300." In practice this covers federal credit unions, federally insured state-chartered credit unions, and, through a third CUOnline schema, some non-federally-insured credit unions; state credit union supervisors also use CUOnline to review their state-chartered credit unions' reports. Source
How often
Quarterly, as of March 31, June 30, September 30 and December 31 each year. Source
Deadline
Due no later than 11:59:59 p.m. Eastern on the 30th calendar day of the month following the quarter-end date, so April 30, July 30, October 30 and January 30 for the four cycles. NCUA may assess civil money penalties on a credit union that does not file by that date. Source
Format
XML, Web form. Entered directly into CUOnline's online forms, or prepared offline and imported as an XML file built to the XML schema NCUA publishes each cycle, with a separate schema for federal credit unions, federally insured state-chartered credit unions and non-federally-insured credit unions; an import that the published schema cannot validate is rejected. Source
How it is filed
Filing routes recorded for the NCUA: CUOnline; CUSO Registry; NCUA Connect & Admin Portal; Corporate Credit Union Online. See how firms file with the NCUA.
Status
In force
Legal basis
Group
Financial statements (Call Report)

Templates (11)

The tables and forms inside the return. Plain name first, the NCUA's code in brackets.

  • Statement of Financial Condition (STMT-COND)
  • Statement of Income and Expense (STMT-INC)
  • Loans (8 sections: Loans, Delinquent Loans, Charge-Offs/Recoveries, Other Loan Information, Indirect Loans, Loans Purchased and Sold Under 701.22/701.23, 1- to 4-Family Residential Real Estate Loans/Leases, Commercial) (A)
  • Investments (4 sections: Available-for-Sale/Held-to-Maturity Debt Securities, Trading Debt or Equity Securities, Investment Maturity Distribution, Investment Memoranda) (B)
  • Liquidity (5 sections: Unfunded Commitments, Off-Balance Sheet Exposures, Contingent Liabilities, Borrowing Arrangements, Borrowing Maturity Distribution) (C)
  • Shares and Supplemental Information (3 sections: Number of Members, Shares/Deposits Maturity Distribution, NCUA Insured Savings Computation) (D)
  • Supplemental Information (sections include Grants, Credit Union Employees, Credit Union Branches, International Remittances, Credit Union Service Organizations (CUSOs) and Money Services Businesses) (E)
  • Derivatives (F)
  • Capital Adequacy (G)
  • Complex Credit Union Leverage Ratio (CCULR) Calculation (H)
  • Risk-Based Capital (RBC) Ratio Calculation (I)

Read from the "SCHEDULE / REPORTING REQUIREMENT" table and the schedule headers in the NCUA 5300 Call Report form (version 2025.1, effective March 31, 2025): every credit union completes the two statements each quarter, and Schedules A through I only if the underlying activity applies (for example Schedule A if the credit union has loans, or Schedule I if its assets exceed 500 million dollars). Several schedules are themselves split into named sections in the form, counted here inside each schedule's name rather than as separate items. Source

Validation rules

983 rules, as counted from the NCUA's published material. Software can run them exactly as published. Source

How they are written: Excel workbook, one row per edit code: an EditCode, a Formula column in NCUA's own expression syntax (AND, OR, and A("account") or A("account", n) to read an account's value n cycles back), an ErrorMessage, a Description, an EditType and which credit union type(s) the edit applies to..

Error edits must be resolved before a Call Report is accepted; Warning, Historical Error and Historical Warning edits compare the current quarter with a prior one and are advisory.

The rules, on ncua.gov

How they were counted

Data rows in the EditCode sheet of EditCodeSeptember2026.xlsx, inside the edit-code-september-2026.zip published on the CUOnline page for the September 2026 cycle: 428 rows typed Error, 349 Historical Warning, 203 Warning and 3 Historical Error, 983 in all. Counted by opening the downloaded workbook on 2026-11-13.

Counts are in the NCUA's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. Every credit union's submitted Call Report is public. NCUA publishes the data through several tools: quarterly CSV data files back to March 1994, a Call Report Form Archive, a "Recently Updated Call Reports" search covering filings changed in the last 90 days, a Custom Query builder, an individual Financial Performance Report (FPR) that can be requested once a credit union's data is submitted and validated, and a List of Active Federally Insured Credit Unions. Aggregate Financial Performance Reports covering all federal and federally insured, state-chartered credit unions are also published each quarter. Source

Where it is published (CSV, Excel, PDF)

  • Call Report Quarterly Data (all natural person credit unions)

    Firm by firm · CSV (zip)

    Every data item for every credit union, by quarter, back to March 1994, as compressed comma-delimited text files, one zip per cycle; NCUA calls this "final data." Source

  • 5300 Call Report Aggregate Financial Performance Reports (FPRs)

    Added up across firms · Excel (zip)

    Each quarter's aggregate Financial Performance Reports (key ratios, delinquent loan information, loan losses, real estate loans, commercial loans, investments) for all federal credit unions and all federally insured, state-chartered credit unions, as an Excel workbook inside a zip file, back to 2011 on this page. Source

  • Financial Performance Reports for Credit Unions

    Firm by firm · Web application

    An individual credit union's financial summary (assets, liabilities and capital, income and expense) that can be requested once that credit union's Call Report data is submitted and validated; peer averages and the aggregate reports for the latest cycle are normally available within six to eight weeks of the cycle date. Source

  • Recently Updated Call Reports

    Firm by firm · Web application

    A search tool for Call Report filings that NCUA has updated in the last 90 days, by credit union or group of credit unions. Source

  • Custom Query

    Firm by firm · Web application

    A query builder that lets a user select the financial information collected during a chosen Call Report cycle. Source

  • List of Active Federally Insured Credit Unions

    Firm by firm · Excel (zip)

    A spreadsheet listing every active federally insured credit union as of the end of the most recent quarter, with membership, assets and loans. Source

Official documents (12)

The NCUA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

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Line4 wrote this page in its own words from the NCUA's public website and links to the NCUA's own pages as the source; the NCUA has not reviewed or endorsed it, so always check the NCUA's own published text before relying on it.

Last checked 13 November 2026.