Then NCUA provides quarterly Call Reports using accounting and statistical information from each credit union. The Call Report includes Balance Sheet, Income Statement and more.
Statement of financial condition for EMERALD CREDIT UNION, INC as of: September 30, 2025.
Charter Number: 97077
| ASSETS | $ Amount |
|---|---|
| CASH: | |
| 1. Cash on Hand | 201,855 |
| 2. Cash on Deposit (Amounts Deposited in Financial Institutions) | 1,710,818 |
| 3. Cash Equivalents (Investments with Original Maturities of Three Months or Less) | 0 |
| INVESTMENTS: | |
| 4. Equity Securities | 0 |
| 5. Trading Debut Securities | 0 |
| 6. Available-for-Sale Debt Securities | 71,886 |
| 7. Held-to-Maturity Debt Securities | 7,293,374 |
| 8. Deposits in commercial banks, S&Ls, savings banks | 0 |
| 9. Loans to and investments in natural person credit unions | 0 |
| 10. Nonperpetual Capital Account | 0 |
| 11. Perpetual Contributed Capital | 402,637 |
| 12. All other investments in corporate credit unions | 0 |
| 13. All other investments | 0 |
| 14. TOTAL INVESTMENTS | 0 |
| LOANS HELD FOR SALE: | |
| 15. Loans Held for Sale | 0 |
| LOANS AND LEASES: | |
| 16. TOTAL LOANS & LEASES | 19,538,938 |
| 17. Less: Allowance for Loan & Lease Losses | 0 |
| 18: Less: Allowance for Credit Losses on Loans & Leases | 436,710 |
| OTHER ASSETS: | |
| 19. Foreclosed and Repossessed Assets | 0 |
| 20. Land and Building | 503,017 |
| 21. Other Fixed Assets | 42,431 |
| 22. NCUA Share Insurance Capitalization Deposit | 0 |
| 23. Intangible Assets | 0 |
| 24. Other Assets | 0 |
| 25. TOTAL ASSETS | 32,339,977 |
| LIABILITIES | $ Amount |
|---|---|
| 1. Draws Against Lines of Credit | 0 |
| 2. Other Notes, Promissory Notes and Interest Payable | 0 |
| 3. Borrowing Repurchase Transactions | 0 |
| 4. Subordinated Debt | 0 |
| 5. Subordinated Debt included in Net Worth | 0 |
| 6. TOTALS | 0 |
| 7. Non-Trading Derivative Liabilities | 0 |
| 8. Accrued Dividends & Interest Payable on Shares & Deposits | 0 |
| 9. Accounts Payable and Other Liabilities | 720,787 |
| 10. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures | 0 |
| SHARES/DEPOSITS: | |
| 11. Share Drafts | 6,435,844 |
| 12. Regular Shares | 17,391,163 |
| 13. Money Market Shares | 0 |
| 14. Share Certificates | 3,085,663 |
| 15. IRA/KEOGH Accounts | 1,441,970 |
| 16. All Other Shares | 0 |
| 17. TOTAL SHARES | 28,354,641 |
| 18. Nonmember Deposits | 0 |
| 19. TOTAL SHARES AND DEPOSITS | 28,354,641 |
| 20. TOTAL LIABILITIES | |
| 21. Accounts Held by Member Public Units | 0 |
| 22. Accounts Held by Nonmember Public Units | 0 |
| 23. Employee Benefit Member Shares | 0 |
| 24. Employee Benefit Nonmember Shares | 0 |
| 25. 529 Plan Member Deposits | 0 |
| 26. Non-dollar denominated deposits | 0 |
| 27. Health Savings Account | 0 |
| 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) | 219,928 |
| 29. Dollar Amount of IRA/Keogh Accounts equal to or greater than $100,000 | 163,014 |
| 30. Dollar Amount of Share Drafts Swept to Regular Shares or Money Market Accts as part of Sweep Program | 0 |
| 31. Dollar Amount of Commercial Share Accounts | 293,497 |
| 32. Negative Shares Included in All Other Unsecured Loans/Lines of Credit | 9,418 |
| EQUITY: | |
| 33. Undivided Earnings | 3,286,992 |
| 34. Regular Reserves | 0 |
| 35. Appropriation for Non-Conforming Investments (State Credit Unions ONLY) | 0 |
| 36. Other Reserves.(Appropriations of Undivided Earnings) | 0 |
| 37. Equity Acquired in Merger | 0 |
| 38. Miscellaneous Equity | 0 |
| 39. Other Comprehensive Income (not already included in items 40 - 43) | 0 |
| 40. Accumulated Unrealized Net Gains (Losses) on Cash Flow Hedges | 0 |
| 41. Accumulated Unrealized Gains (Losses) on Available for Sale Debt Securities | -2,245 |
| 42. Accumulated Unrealized Losses for OTTI (Due to Other Factors) on HTM Debt Securities | 0 |
| 43. Net Income (unless this amount is already included in Undivided Earnings) | -20,198 |
| 44. TOTAL LIABILITIES, SHARES, AND EQUITY | 32,339,977 |
| Statement of Income & Expense | $ Amount |
|---|---|
| INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE | |
| 1. Interest on Loans (Gross-before interest refunds) | 861,208 |
| 2. (Less) Interest Refunded | 0 |
| 3. Income from Investments (Including Interest and Dividends, excluding securities held in a trading account) | 254,380 |
| 4. Unrealized Gain (Loss) due to change in fair value of Equity and Trading Debt Securities | 0 |
| 5. TOTAL INTEREST INCOME | 1,115,588 |
| INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE | |
| 6. Dividends on Shares (Includes dividends earned during current period) | 86,691 |
| 7. Interest on Deposits (Total interest expense for deposit accounts) (State Credit Union ONLY) | 0 |
| 8. Interest on Borrowed Money | 17 |
| 9. TOTAL INTEREST EXPENSE | 86,708 |
| 10. Provision for Loan & Lease Losses | 0 |
| 11. Total Credit Loss Expense | 119,592 |
| 12. NET INTEREST INCOME AFTER PROVISION FOR LOAN AND LEASE LOSSES or CREDIT LOSS EXPENSE | 0 |
| NON-INTEREST INCOME YEAR-TO-DATE FOR THE CYCLE | |
| 13. Fee Income | 206,327 |
| 14. Other Operating Income (Includes unconsolidated CUSO Income and Gain (Loss) associated with the Hedged Item (NonInvestment Assets) in a Non-Trading, Fair Value (FV) Derivatives Hedge) | 0 |
| 15. Gain (Loss) on Equity Securities (DO NOT include Gain (Loss) on other securities) | 0 |
| 16. Gain (Loss) on Other Securities (DO NOT include Gain or Loss on Equity Securities) | 0 |
| 17. Gain (Loss) on Non-Trading Derivatives | 0 |
| 18. Gain (Loss) on Disposition of Fixed Assets | 0 |
| 19. Gain from Bargain Purchase (Merger) | 0 |
| 20. Other Non-operating Income (Expense) | 60,194 |
| 21. TOTAL NON-INTEREST INCOME | 424,144 |
| NON-INTEREST EXPENSE YEAR-TO-DATE FOR THE CYCLE | |
| 22. Total Employee Compensation and Benefits | 628,862 |
| 23. Travel and Conference Expense | 2,016 |
| 24. Office Occupancy Expense | 72,638 |
| 25. Office Operations Expense | 222,022 |
| 26. Educational and Promotional Expenses | 27,981 |
| 27. Loan Servicing Expense | 118,625 |
| 28. Professional and Outside Services | 241,223 |
| 29. Total Member Insurance | 5,292 |
| 30. Operating Fees (Examination and/or supervision fees) | 5,760 |
| 31. Miscellaneous Operating Expenses | 29,211 |
| 32. TOTAL NON-INTEREST EXPENSE | 1,353,630 |
| 33. NET INCOME (LOSS) | -20,198 |
| RESERVE TRANSFERS YEAR-TO-DATE FOR THE CYCLE | |
| 34. Transfer to Regular Reserves | 0 |
| Interest Rate | # Loans | Amount | |
|---|---|---|---|
| Non-Commercial Loans/Lines of Credit | |||
| 1. Unsecured Credit Card Loans | 9.95 | 674 | $2,007,534 |
| 2. Payday Alternative Loans (PALs I and PALs II) | 0.00 | 0 | $0 |
| 3. Non-Federally Guaranteed Student Loans | 0.00 | 0 | $0 |
| 4. All Other Unsecured Loans/Lines of Credit - include SBA PPP loans | 11.49 | 186 | $549,574 |
| 5. New Vehicle Loans | 3.99 | 314 | $2,133,474 |
| 6. Used Vehicle Loans | 6.09 | 716 | $4,335,422 |
| 7. Leases Receivable | 0.00 | 0 | $0 |
| 8. All Other Secured Non-Real Estate Loans/Lines of Credit | 5.99 | 11 | $95,128 |
| 9. Loans/Lines of Credit Secured by a First Lien on a single 1- to 4- Family Residential Property | 2.56 | 92 | $7,299,132 |
| 10. Loans/Lines of Credit Secured by a Junior Lien on a single 1- to 4- Family Residential Property | 7.25 | 119 | $3,118,674 |
| 11. All Other Real Estate Loans/Lines of Credit | 0.00 | 0 | $0 |
| Commercial Loans / Lines of Credit | |||
| 12. Commercial Loans/Lines of Credit Real Estate Secured | 0.00 | 0 | $0 |
| 13. Commercial Loans/Lines of Credit Not Real Estate Secured | 0.00 | 0 | $0 |
| 14. TOTAL LOANS & LEASES | 2,112 | $19,538,938 | |
| YEAR-TO-DATE LOAN INFORMATION | Number | Amount | |
| 15. Loans Granted Year-to-Date | 803 | $5,191,556 | |
| a. Payday Alternative Loans (PALs I and PALs II) Granted Year-to-Date | 0 | $0 | |
| MISCELLANEOUS LOAN INFORMATION | Number | Amount | |
| 16. Non-Federally Guaranteed Student Loans in Deferred Status | 0 | $0 | |
| 17. Loans Outstanding to Credit Union Officials and Senior Executive Staff | 8 | $324,883 | |
| GOVERNMENT GUARANTEED LOANS | Number | Outstanding Balance | Guaranteed Portion |
| 18. Non-Commercial Loans | |||
| a. 1. Small Business Administration | 0 | $0 | $0 |
| a. 2. Paycheck Protection Program Loans (Included in 18.a.1.) | 0 | $0 | - |
| b. Other Government Guaranteed | 0 | $0 | $0 |
| 19. Commercial Loans | |||
| a. Small Business Administration | 0 | $0 | $0 |
| b. Other Government Guaranteed | 0 | $0 | $0 |