What is the average credit union loss reserves to late loans?

The median across 3,979 credit unions was 1.07x in the Q2 2026 call reports. Among credit unions with $50.0 million or more in assets, the middle half ran from 0.75x to 2.11x.

Is a higher loss reserves to late loans better?

Generally yes, for members and for safety: a higher loss reserves to late 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 late loans calculated?

Allowance for credit losses on loans divided by loans 60 or more days past due. Source accounts on NCUA's 5300 call report: ACCT_AS0048 (allowance for credit losses); ACCT_041B (delinquent loans, 60+ days).

Which credit union has the highest loss reserves to late loans?

Eddy Federal Credit Union of Carlsbad, NM, at 376.95x 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 late loans

Allowance for credit losses on loans divided by loans 60 or more days past due. The median across all 3,979 credit unions reporting it was 1.07x for the quarter ended June 30, 2026. Among those with $50.0 million or more in assets, the middle half ran from 0.75x to 2.11x (median 1.27x).

Why it matters

This compares reserves with loans already 60 or more days late. Coverage above 1x means the allowance exceeds today's seriously late loans.

How it is calculated

Allowance for credit losses on loans divided by loans 60 or more days past due.

NCUA 5300 call report accounts: ACCT_AS0048 (allowance for credit losses) · ACCT_041B (delinquent loans, 60+ days). Methodology

How credit unions are spread

2,385 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	134	0.00x	0.00x	0.00x
$2 million to $10 million	414	0.00x	0.00x	0.00x
$10 million to $50 million	1,046	0.58x	1.17x	2.71x
$50 million to $100 million	568	0.63x	1.15x	2.45x
$100 million to $500 million	1,058	0.70x	1.20x	2.04x
$500 million and up	759	0.95x	1.42x	2.06x

Highest loss reserves to late loans

Credit unions with $50.0 million or more in assets.

Eddy Federal Credit Union Carlsbad, NM 376.95x
WV National Guard Federal Credit Union Charleston, WV 266.85x
Moog Employees Federal Credit Union East Aurora, NY 243.00x
Delta Schools Federal Credit Union Antioch, CA 204.22x
Vision Financial Federal Credit Union Durham, NC 195.59x
Yuma County Federal Credit Union Yuma, CO 131.83x
Calhoun Liberty Credit Union Blountstown, FL 126.28x
Illinois State Police Federal Credit Union Springfield, IL 86.64x
Eastmill Federal Credit Union East Millinocket, ME 79.19x
Irco Community Federal Credit Union Phillipsburg, NJ 78.05x

Lowest loss reserves to late loans

Galesburg Burlington Credit Union Galesburg, IL 0.00x
Toledo Police Federal Credit Union Toledo, OH 0.05x
Triboro Postal Federal Credit Union Flushing, NY 0.06x
St. Michaels Fall River Federal Credit Union Fall River, MA 0.07x
Beehive Federal Credit Union Rexburg, ID 0.07x
Port Washington Federal Credit Union Port Washington, NY 0.07x
Nikkei Credit Union Gardena, CA 0.08x
Mercer County NJ Teachers Federal Credit Union Hamilton Square, NJ 0.09x
Tri-Cities Community Federal Credit Union Kennewick, WA 0.10x
Lower Columbia Longshoremen Federal Credit Union Longview, WA 0.10x

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	8.81x	3
Arizona	1.93x	24
Nevada	1.78x	12
Florida	1.76x	80
Tennessee	1.73x	64
New Hampshire	1.71x	10
North Carolina	1.68x	37
California	1.66x	182
Georgia	1.65x	32
Oklahoma	1.64x	30
Illinois	1.59x	72
Mississippi	1.54x	18
Wyoming	1.52x	14
South Carolina	1.49x	31
New Mexico	1.46x	21
Montana	1.44x	21
Hawaii	1.43x	30
Colorado	1.42x	46
Idaho	1.34x	21
Texas	1.33x	190
Connecticut	1.32x	31
Arkansas	1.27x	16
Pennsylvania	1.27x	124
Missouri	1.27x	42
Washington	1.26x	60
Utah	1.25x	27
Virginia	1.24x	59
Nebraska	1.22x	23
Minnesota	1.21x	51
Michigan	1.21x	136
Kansas	1.20x	27
Alabama	1.18x	44
Maryland	1.18x	40
Wisconsin	1.13x	64
Indiana	1.13x	64
Rhode Island	1.10x	10
Alaska	1.09x	7
Ohio	1.09x	105
Kentucky	1.05x	28
West Virginia	1.05x	22
Oregon	1.01x	37
Louisiana	0.97x	48
Iowa	0.96x	38
South Dakota	0.95x	15
Delaware	0.93x	8
Maine	0.91x	45
Massachusetts	0.91x	67
New York	0.90x	127
New Jersey	0.82x	44
Vermont	0.76x	7
District of Columbia	0.70x	13
North Dakota	0.67x	15

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.