Earnings · Q2 2026 call reports
Credit union credit loss expense to loans
Annualized credit loss expense (provision) divided by average loans. The median across all 4,290 credit unions reporting it was 0.25% for the quarter ended June 30, 2026. Among those with $100 million or more in assets, the middle half ran from 0.20% to 0.74% (median 0.44%).
Why it matters
Credit loss expense (the provision) is what a credit union charges against earnings for expected loan losses. A rising figure often comes before rising charge-offs.
How it is calculated
Total credit loss expense, annualized, divided by average loans. Year-to-date amounts are annualized (times 12 over the months elapsed), and average balances are the mean of this quarter and the prior December, as in NCUA's Financial Performance Report.
NCUA 5300 call report accounts: ACCT_IS0017 (total credit loss expense) · ACCT_025B (total loans). Methodology
How credit unions are spread
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 | 0.00% | 0.19% | 0.64% |
| $50 million to $100 million | 573 | 0.07% | 0.33% | 0.67% |
| $100 million to $500 million | 1,061 | 0.16% | 0.37% | 0.69% |
| $500 million and up | 759 | 0.28% | 0.53% | 0.81% |
Lowest credit loss expense to loans
Credit unions with $100 million or more in assets.
- First California Federal Credit Union Fresno, CA -0.83%
- Soarion Federal Credit Union San Antonio, TX -0.78%
- Topside Federal Credit Union Dahlgren, VA -0.40%
- Caribe Federal Credit Union San Juan, PR -0.40%
- Vicinity Credit Union Chicago, IL -0.37%
- Tremont Credit Union Boston, MA -0.28%
- Walled Lake Schools Federal Credit Union Wolverine Lake, MI -0.27%
- Maui Federal Credit Union Kahului, HI -0.26%
- Riverview Federal Credit Union Belpre, OH -0.25%
- San Diego Firefighters Federal Credit Union San Diego, CA -0.24%
Highest credit loss expense to loans
- Four Points Federal Credit Union Omaha, NE 9.88%
- Sunlight Federal Credit Union Cody, WY 5.05%
- Georgia's Own Credit Union Atlanta, GA 3.52%
- Glendale Area Schools Credit Union Glendale, CA 3.52%
- Merco Credit Union Merced, CA 3.42%
- Hughes Federal Credit Union Tucson, AZ 3.41%
- Pelican Credit Union Baton Rouge, LA 3.00%
- White River Credit Union Enumclaw, WA 2.73%
- I Am Federal Credit Union New York, NY 2.71%
- Wichita Federal Credit Union Wichita, KS 2.62%
Median by state
Credit unions headquartered in each state, with $100 million or more in assets; states with at least three.
| State | Median | Count |
|---|---|---|
| Massachusetts | 0.10% | 58 |
| Rhode Island | 0.11% | 8 |
| North Dakota | 0.11% | 12 |
| Arkansas | 0.16% | 5 |
| Hawaii | 0.18% | 25 |
| Connecticut | 0.19% | 21 |
| New Hampshire | 0.21% | 9 |
| District of Columbia | 0.24% | 11 |
| Wisconsin | 0.25% | 49 |
| Montana | 0.26% | 17 |
| Maine | 0.28% | 40 |
| Minnesota | 0.29% | 43 |
| West Virginia | 0.31% | 11 |
| New York | 0.32% | 91 |
| Maryland | 0.35% | 34 |
| Pennsylvania | 0.36% | 86 |
| New Jersey | 0.37% | 29 |
| Georgia | 0.38% | 30 |
| Alabama | 0.38% | 36 |
| South Dakota | 0.39% | 12 |
| Ohio | 0.42% | 77 |
| Indiana | 0.43% | 44 |
| Iowa | 0.43% | 29 |
| Illinois | 0.44% | 53 |
| Virginia | 0.44% | 46 |
| Delaware | 0.45% | 6 |
| Utah | 0.45% | 22 |
| Colorado | 0.46% | 37 |
| Michigan | 0.47% | 113 |
| California | 0.49% | 150 |
| Kentucky | 0.49% | 17 |
| Vermont | 0.49% | 7 |
| North Carolina | 0.51% | 26 |
| Oregon | 0.52% | 29 |
| Idaho | 0.53% | 17 |
| Tennessee | 0.53% | 41 |
| Oklahoma | 0.57% | 27 |
| Florida | 0.57% | 72 |
| Alaska | 0.57% | 7 |
| Wyoming | 0.58% | 11 |
| Nevada | 0.60% | 11 |
| Nebraska | 0.61% | 16 |
| Texas | 0.63% | 141 |
| Missouri | 0.63% | 29 |
| Kansas | 0.66% | 19 |
| Arizona | 0.67% | 21 |
| Washington | 0.69% | 40 |
| Louisiana | 0.71% | 29 |
| Puerto Rico | 0.71% | 3 |
| New Mexico | 0.72% | 16 |
| South Carolina | 0.74% | 22 |
| Mississippi | 1.20% | 13 |
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.
Questions people ask
What is the average credit union credit loss expense to loans?
The median across 4,290 credit unions was 0.25% in the Q2 2026 call reports. Among credit unions with $100 million or more in assets, the middle half ran from 0.20% to 0.74%.
Is a higher credit loss expense to loans better?
No. For credit loss expense to loans, lower is better for members, all else equal. Compare it with credit unions of the same size, since size and lending mix drive it.
How is credit loss expense to loans calculated?
Total credit loss expense, annualized, divided by average loans. Year-to-date amounts are annualized (times 12 over the months elapsed), and average balances are the mean of this quarter and the prior December, as in NCUA's Financial Performance Report. Source accounts on NCUA's 5300 call report: ACCT_IS0017 (total credit loss expense); ACCT_025B (total loans).
Which credit union has the lowest credit loss expense to loans?
First California Federal Credit Union of Fresno, CA, at -0.83% in Q2 2026, among credit unions with $100 million or more in assets.