The 5300 Call Report is a quarterly listing of summarized accounts collected from all federally insured credit unions.

The National Credit Union Administration (NCUA) requires credit unions to complete a quarterly 5300 Call Report. The report is used to assess a credit union’s financial health and compare it to credit union peers. The Call Report is an important regulatory tool for the NCUA to uphold its mission of providing a safe and sound credit union system, while increasing transparency for the credit union industry. And, because Call Report data is made available to the public on the NCUA website, it can be used by individual owners/members to understand and evaluate the health of their credit union.

Account Codes

The Call Report data is keyed by account codes that are defined by the NCUA. There are over 1,000 account codes collected in the Call Report, and the codes are subject to change each quarter. Detailed instructions are released by the NCUA to explain how each category of asset and liability should be coded.

For example, the account 008 is used to represent “Other Fixed Assets”, and the NCUA provides the following instruction to credit unions on accounting for this category (current as of April 2020):

Report all other fixed assets, such as furniture and fixtures and leasehold improvements, less related depreciation. In addition, include leased assets under capital lease in accordance with ASC Topic 840 (credit union is lessee), less accumulated depreciation. In this situation, your credit union is leasing assets and has a lease from an outside entity. If you have adopted ASC Topic 842, include right-of-use assets, this includes both operating and financing leases (credit union is lessee), less accumulated amortization. In this situation, your credit union is leasing assets and has signed a lease contract with an outside entity.

The Call Report form that credit unions submit to the NCUA (page 1):

NCUA 5300 Call Report Form for March 2020, page 1, showing account code table

The NCUA makes Call Report data available in a variety of ways:

  • Quarterly Data is available to download as a compressed (ZIP) archive containing comma-delimited text files. Each archive contains every account value for every (active) credit union at the end of a specific cycle.
  • The Financial Performance Report (FPR) application provides a spreadsheet representation of the Call Report. The FPR tool can generate reports for individual credit unions or aggregate reports for multiple credit unions.
  • The NCUA's Research a Credit Union tool is very useful for finding credit unions by Charter number, name, field of membership, and location. It provides easy access to Call Report and profile information about any federally insured credit union.

QuarterCall uses Call Report data from the NCUA to provide insights into credit union performance.