What is the average credit union loss reserves to loans?

The median across 4,290 credit unions was 0.73% in the Q2 2026 call reports. Among credit unions with $50.0 million or more in assets, the middle half ran from 0.55% to 1.18%.

Is a higher loss reserves to loans better?

Generally yes, for members and for safety: a higher loss reserves to loans is better, all else equal. Compare it with credit unions of the same size, since size and lending mix drive it.

How is loss reserves to loans calculated?

Allowance for credit losses on loans and leases divided by total loans. Source accounts on NCUA's 5300 call report: ACCT_AS0048 (allowance for credit losses on loans and leases); ACCT_025B (total loans).

Which credit union has the highest loss reserves to loans?

First South Financial Federal Credit Union of Bartlett, TN, at 9.89% in Q2 2026, among credit unions with $50.0 million or more in assets.

Capital and reserves · Q2 2026 call reports

Credit union loss reserves to loans

Allowance for credit losses on loans divided by total loans. The median across all 4,290 credit unions reporting it was 0.73% for the quarter ended June 30, 2026. Among those with $50.0 million or more in assets, the middle half ran from 0.55% to 1.18% (median 0.85%).

Why it matters

The allowance for credit losses is money set aside for loans the credit union expects not to collect. A larger allowance relative to loans means more losses are already provided for.

How it is calculated

Allowance for credit losses on loans and leases divided by total loans.

NCUA 5300 call report accounts: ACCT_AS0048 (allowance for credit losses on loans and leases) · ACCT_025B (total loans). Methodology

How credit unions are spread

2,393 credit unions with $50.0 million or more in assets. Shaded: the middle half. Line: the median. The most extreme 1% at each end (48 credit unions) are left off the chart.

By NCUA peer group

Assets	Count	25th pct	Median	75th pct
Under $2 million in assets	226	0.00%	0.00%	0.00%
$2 million to $10 million	537	0.00%	0.00%	0.00%
$10 million to $50 million	1,134	0.50%	0.83%	1.41%
$50 million to $100 million	573	0.50%	0.73%	1.12%
$100 million to $500 million	1,061	0.52%	0.80%	1.14%
$500 million and up	759	0.69%	0.96%	1.29%

Highest loss reserves to loans

Credit unions with $50.0 million or more in assets.

First South Financial Federal Credit Union Bartlett, TN 9.89%
Southeast Michigan State Employees Federal Credit Union West Bloomfield, MI 7.76%
Forge Federal Credit Union Upper Darby, PA 6.13%
Four Points Federal Credit Union Omaha, NE 6.09%
Glendale Area Schools Credit Union Glendale, CA 5.94%
Communitywide Federal Credit Union South Bend, IN 5.52%
Finanta Federal Credit Union Lancaster, PA 5.46%
U.s. Eagle Federal Credit Union Albuquerque, NM 4.77%
N A E Federal Credit Union Chesapeake, VA 4.51%
Caribe Federal Credit Union San Juan, PR 4.32%

Lowest loss reserves to loans

Galesburg Burlington Credit Union Galesburg, IL 0.00%
Missouri Electric Cooperatives Empl Credit Union Jefferson City, MO 0.04%
Avista Corp. Credit Union Spokane, WA 0.05%
Cascade Community Federal Credit Union Roseburg, OR 0.06%
Nova Ua Federal Credit Union Clifton, NJ 0.08%
Puget Sound Cooperative Credit Union Bellevue, WA 0.08%
Goldmark Federal Credit Union Attleboro, MA 0.09%
Consumers Federal Credit Union Brooklyn, NY 0.09%
Washington County Teachers Federal Credit Union Hagerstown, MD 0.09%
Jacom Credit Union Los Angeles, CA 0.10%

Median by state

Credit unions headquartered in each state, with $50.0 million or more in assets; states with at least three.

State	Median	Count
Puerto Rico	2.16%	3
Mississippi	1.97%	18
Alaska	1.18%	7
North Carolina	1.15%	37
South Carolina	1.14%	31
Arizona	1.14%	24
Delaware	1.13%	8
Nevada	1.10%	12
Virginia	1.08%	59
New Mexico	1.07%	21
Kansas	1.01%	27
Washington	1.00%	60
Oklahoma	1.00%	30
Arkansas	0.97%	16
Illinois	0.96%	72
Florida	0.96%	80
Hawaii	0.95%	30
Oregon	0.95%	37
Louisiana	0.94%	48
Tennessee	0.93%	64
North Dakota	0.92%	15
Indiana	0.92%	65
West Virginia	0.91%	22
Ohio	0.90%	105
Maryland	0.90%	40
Iowa	0.90%	38
Texas	0.87%	190
California	0.85%	184
Georgia	0.84%	33
Vermont	0.83%	7
Michigan	0.82%	136
Missouri	0.81%	42
New Jersey	0.80%	44
Nebraska	0.79%	23
Wyoming	0.78%	14
Alabama	0.78%	44
Pennsylvania	0.78%	124
Colorado	0.76%	47
District of Columbia	0.76%	13
Idaho	0.75%	21
New York	0.74%	128
Kentucky	0.73%	28
Utah	0.72%	27
Montana	0.71%	21
Minnesota	0.68%	51
Wisconsin	0.62%	65
South Dakota	0.61%	15
Connecticut	0.61%	31
Maine	0.60%	45
New Hampshire	0.55%	10
Massachusetts	0.51%	68
Rhode Island	0.44%	10

Source: NCUA 5300 Call Report quarterly data, Q2 2026. Not affiliated with NCUA. Every credit union's figure is on its own page, in the screener, and in the free API.