The NCUA 5300 Call Report drafted, checked and explained before upload, and a one-page memo for the CFO in place of 1,100 fields
The 5300 ready for the CFO in three days, every figure traced to the ledger.
See one case, screen by screen ↓The NCUA 5300 Call Report is the quarterly financial report every federally insured credit union files with the NCUA: the Statement of Financial Condition, the Statement of Income and Expense and Schedules A to I. NCUA 5300 Call Report, the solution, gives the finance team seven agents that draft every schedule from the general ledger, the core and the investment accounting system, reproduce the portal's errors and warnings before upload, and write the CFO a one-page memo of the decisions still needed. The Accounting Manager resolves the holds, the CFO approves and the CEO certifies.
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Every quarter a credit union's finance team turns the general ledger into the NCUA 5300 Call Report: the Statement of Financial Condition, the Statement of Income and Expense and Schedules A to I, about 1,100 fields at a credit union of $6.8 billion. Two accountants map 2,260 GL accounts to 5300 account codes, pull loan, share and delinquency figures from the core, reconcile the investment accounting system and post top-side adjustments. A GL account opened mid-quarter falls out of the mapping unless someone notices.
The portal's errors and warnings usually show up only after the upload, days before the due date 30 days after quarter-end. Every warning needs an explanation, often written from memory, and a jump in delinquency needs a cause that sits in member loan records the finance team does not normally query. Then the CFO approves a report too long to read, and the CEO certifies it.
Estimated split for a two-accountant team at a credit union the size of the sample one, by hand and with the agents: about nine working days against about three. Our arithmetic, kept modest.
Seven agents draft, tie, check and explain the 5300 and write the CFO a one-page memo; people review, approve and certify.
Norrell Federal Credit Union, $6.8 billion in assets and 520,000 members, must file its September 30, 2026 5300 by October 30. It is Thursday, October 22, 9:40 a.m.: eight days left. Here is what happens next, screen by screen, in the working solution.
The agents have drafted the statements and Schedules A to I and written the CFO's memo: “The September 30 5300 is ready to sign except for two things.” Three short paragraphs give net worth of $722.1 million with a net worth ratio of 10.6%, a risk-based capital ratio of 11.8%, and loans 60 or more days delinquent at 1.16%. Two holds sit inline, each with Resolve and Ask the agent.
“Statements and Schedules A to I drafted, 0 errors, 2 warnings to explain.”
Renee clicks $722.1 million. It opens to Schedule G, Section 2, line 8, Account 997, $722,104,316, and then to the September 30 trial balance: undivided earnings of $648,712,904 in account 3100 and reserves of $73,391,412 in accounts 3200 to 3260.
“The agents cite; people decide.”
The portal will warn: indirect delinquency (041E over 618A) rose to 1.42% from 1.09%. The agent read the core aging report of 214,300 loans, tied Schedule A, Section 2 to it with no difference, and split the rise across 38 dealer groups and 6 vintages. The driver: 312 loans, $9.7 million, from Kestrel Motor Group's 2025 vintage, 98% of the $9.9 million rise.
Confidence 0.94, above the 0.85 threshold. Kestrel's 60+ rate is 6.5%; the other dealer groups run 0.8% to 1.1%.
Each piece of evidence opens to its highlighted passage in document imaging. Dealer Agreement DA-2025-014, Amendment 2, §4.3 widened credit tiers C and D to a loan-to-value ratio of up to 130% from February 10, 2025. The credit committee minutes of August 14, 2026 paused tier C and D applications from the dealer group.
Renee asks whether the pool is already in the allowance. The agent answers with a citation to the allowance memo: a $2.1 million qualitative adjustment for the 2025 pool. She accepts the drafted explanation, which signs Schedule A, Section 2 and updates the memo. Edit, and Reject with a reason code, were one click away.
“Of the $9.9 million increase, $9.7 million is 312 loans originated in 2025 through one dealer group under expanded credit tiers.”
Dana posted TSA-26Q3-07, $1,840,000 between AFS debt securities (AS0067) and unrealized losses (EQ0009), because the ledger closed on September 29 prices. The Reconciliation agent matches it to the break to the dollar: $1,106,442,180 in the ledger against $1,104,602,180 in the investment accounting system. Dana cannot approve her own entry, so Renee approves the adjustment and the Variance agent's drafted explanation.
Total assets move from $6,814.2 million to $6,812.4 million; the net worth ratio stays 10.6%.
The headline changes to “Ready to sign. Net worth ratio 10.6%. Risk-based capital ratio 11.8%.” All 11 applicable schedules are signed, both warnings are explained, and the memo offers one next step: send it to Thomas Achebe for approval. The Memo agent never says ready while a hold, an error or an unexplained warning remains.
1,618 checks run on the draft: 0 errors and 2 warnings, both explained. Three errors found earlier in the cycle were fixed on October 8 and 9, each with who fixed and who reviewed it. The import file, 5300-2026-09-30.xml, passes the published schema with 1,104 fields.
“Agents never upload or certify. Linda Faraday, the certifying official, uploads and certifies in the NCUA portal.”
Thomas sees the chain: prepared October 9 by Dana Whitlock and Luis Ortega, reviewed October 22 by Renee Calloway, with all 11 schedules, 7 adjustments and 2 explanations. He approves the 5300 with his signature, or returns it with a reason code. Linda Faraday, the CEO, then certifies in the NCUA portal from the checked package: 1,104 fields, 0 errors, 2 of 2 explanations.
8 days left before the October 30 due date.
Every action by people and agents is on the trail with who, what, when, why and the evidence. One export assembles the memo and approvals, the schedules with sources, the adjustments with maker and checker, the explanations, the check results and import file, and the agent runs with their versions, for NCUA examiners, the Supervisory Committee, internal audit or the external auditor.
Member and loan numbers are always masked; BSA case and SAR flags are always left out.
The same quarter's report, seen by four of the people who carry it from the ledger to the exam: what their quarter looked like, and what it looks like now.
Seven agents draft, tie, check and explain the 5300 and write the CFO a one-page memo; people review, approve and certify.
Drafts the statements and Schedules A to I from the GL trial balance through the account-code mapping, the core's loan and share data, the investment accounting system and the loan servicing system, and cites each field's sources.
Ties each schedule to the general ledger, the core subledgers, the investment accounting system and the prior filing, opens breaks and matches top-side adjustments to them.
Runs the NCUA portal's published errors and warnings and the import file schema test before upload, and builds the import file.
Ties delinquency by product and age, from 30–59 days to 360 days and more, to member loan records, and finds the drivers by dealer, vintage, branch and credit tier.
Explains quarter-over-quarter moves past the thresholds and drafts the portal's warning explanations from evidence: prior filings, GL detail, board and ALCO minutes, rate sheets.
Computes net worth, the net worth ratio and the risk-based capital ratio under Part 702 with every input cited, and shows the headroom and a what-if on a loss.
Writes the CFO's sign-off memo from the drafted report: only what needs a decision, each sentence cited to the schedule line and the record.
Resolve holds, approve, certify. The agents propose; a named person decides.
Ask about any figure, schedule or warning in the quarter's 5300, or say what to do next. Each answer names the agent and cites its source.
Why did indirect delinquency rise?
Indirect vehicle loans 60 or more days delinquent rose to 1.42% from 1.09%. Of the $9.9 million rise, $9.7 million is 312 loans originated in 2025 through Kestrel Motor Group, after a dealer agreement amendment widened tiers C and D. Those tiers were paused on August 14. The portal explanation is drafted in Hold 1.
What loss would take us below well capitalized?
A loss of about $132.4 million would take the risk-based capital ratio below 10%; the net worth ratio would not fall below 7% until about $263.7 million. The capital screen opens with the what-if.
Which schedules still need my review?
Two: Schedule A, Section 2, held by Hold 1, and Schedule B, held by Hold 2. The other nine are signed; Schedule H does not apply.
Does this change the net worth ratio?
No. Unrealized losses on AFS securities sit outside net worth (Account 997). Total assets fall by $1.84 million to $6,812.4 million, so the ratio stays at 10.6%.
13 screens from the working solution, on its sample data. Pick one to see it large.
The thresholds, elections and deadlines every 5300 is prepared against are settings, saved as a new version and recorded in the audit trail.
| Setting | Default | Choose from |
|---|---|---|
| Internal variance | 10% and $500,000 | A percent and a dollar amount; any line that moves more than both since the prior quarter is explained |
| Delinquency trigger | 25 bp | The rise in a product's 60+ rate that makes the agent trace the drivers |
| Adjustment materiality | $5,000,000 | Top-side adjustments above this also need the CFO |
| Total assets for the net worth ratio | Quarter-end balance | Quarter-end balance · Average daily balance · Average of month-end balances · Average of quarter-end balances |
| Complex credit union leverage ratio | Not elected | Not elected (risk-based capital ratio, Schedule I) · Elected (Schedule H) |
| Internal deadlines | Drafts by business day 6 · reviews October 16 · CFO October 23 · certification October 27 | Set each cycle; the NCUA due date, October 30, 11:59:59 p.m. Eastern, is fixed |
| Escalation | On | A hold open 24 hours past its deadline goes to the CFO; uncertified 3 days before the due date goes to the CEO and the board chair |
| Agent confidence threshold | 0.85 | Per agent (the Preparation agent runs at 0.90); below it the draft is marked “needs a person” |
Every figure is labelled: a target the solution is built to, an estimate, a typical published result, or a proven one.
“demo” = seen in the working solution, on its sample data · “target” = the design goal, measured in the live solution · “estimated” = our estimate · “typical” = published figures (NCUA CUOnline and 5300 Call Report FAQs: due 11:59:59 p.m. Eastern on the 30th of January, April, July and October, with civil money penalties for late filing; NCUA fourth quarter 2025 system performance data: 4,287 federally insured credit unions). Rules named on this page: NCUA Form 5300, version 2024.1; 12 CFR Part 702 (capital adequacy); 12 CFR 741.6 (financial and statistical reports); 31 CFR 1010.430 (five-year retention). Norrell Federal Credit Union and the people, dealers, loans, accounts and records named on this page are fictional: characters and sample data in the working solution.
The NCUA 5300 Call Report is the quarterly financial report every federally insured credit union files with the NCUA: the Statement of Financial Condition, the Statement of Income and Expense and Schedules A to I. NCUA 5300 Call Report, the solution, gives the finance team seven agents that draft every schedule from the general ledger, the core and the investment accounting system, reproduce the portal's errors and warnings before upload, and write the CFO a one-page memo of the decisions still needed. The Accounting Manager resolves the holds, the CFO approves and the CEO certifies.
The 5300 is due in the NCUA portal by 11:59:59 p.m. Eastern on the 30th of January, April, July and October, 30 days after quarter-end, and NCUA may assess civil money penalties for late filing. The solution keeps the due date and your internal deadlines in view, and escalates a hold left open past its deadline to the CFO and an uncertified report to the CEO three days before the due date.
The Validation agent runs the portal's published errors and warnings and the import file schema test on the draft before anything is uploaded. Errors are fixed by a preparer and checked by a reviewer. Each warning gets an explanation that the Variance or Delinquency agent drafts from records, such as dealer agreements, committee minutes and the investment system's price file, and a person accepts, edits or rejects it with a reason code.
The Delinquency agent ties Schedule A, Section 2 to the core's aging report and splits the change by dealer group, vintage, branch and credit tier. In the sample quarter it found that 312 loans, $9.7 million, from one dealer group's 2025 vintage made up 98% of the rise, and cited the dealer agreement and the credit committee minutes. Member-level detail opens only on drill, with a reason, masked.
Yes. The Capital agent computes net worth, the net worth ratio and, for a complex credit union, the risk-based capital ratio under Part 702, with every input opening to its account code and GL accounts. It shows the headroom to well capitalized and a what-if on a loss, which is never written to the report. The total assets election and the CCULR election are settings.
No. The agents draft, tie, check and explain; they never post to the ledger, upload or certify. Every schedule, adjustment and explanation has a preparer and a different reviewer, the CFO approves with a signature, and the CEO certifies and uploads in the NCUA portal. Every step is recorded with who, what, when, why and the evidence.
Schedules, the memo and the checks show totals only. Member-level detail needs a reason and a role, shows masked member and loan numbers, and is logged. Every export masks member and loan numbers, and BSA case and SAR flags never appear in drill-downs, exports or member views.
The Agentic Solution Engine builds and deploys it from your requirements and documents, such as your chart of accounts and account-code mapping, your thresholds and a few past 5300 filings, and it goes live once every quality gate has passed. We will walk you through it on your own last quarter first.
Every FR 2052a table tied to the ledger and every reclass cited before the ALCO sees it.
1-min demoRegulatory Reporting ReconciliationBreaks found and fixed at the source before filing, not after an examiner asks.
1-min demoRegulatory Reporting ControlsThe CFO attests on evidence the agents collected and tested, not on emails.
1-min demoWe'll run NCUA 5300 Call Report on your last quarter's trial balance, account mapping and filed 5300.