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Finger Lakes

Geneva, NY · Charter 18022

NCUA · 4 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, credit unions under $1B in assets in the Rochester, NY area3

Basis

Quarter: Q2 2026, the quarter ended June 30, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Credit unions under $1B in assets in the Rochester, NY area (n=16). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

75

Q2 2024Q2 2026peer median (50)

Asset Quality

94

Q2 2024Q2 2026peer median (50)

Profitability

77

Q2 2024Q2 2026peer median (50)

Liquidity

82

Q2 2024Q2 2026peer median

Efficiency

87

Q2 2024Q2 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: NCUA 5300 Call Report, as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Finger Lakes

Geneva, NY · Charter 18022

NCUA · 4 branches

Q2 2026

$259.5MAssets
$157.8MLoans
$219.2MShares
$37.9MNet Worth

NIM

NIM decomposition not available for credit unions

Non-interest income vs. expense

Non-interest trend not available for credit unions

Executive Summary

  • Earnings: ROA of 1.76%, down 24 bps year over year; NIM at 4.05%.
  • Asset quality: problem loans at 0.10% of loans (0 bps YoY).
  • Capital: net worth / assets of 14.62%, up 131 bps from a year ago.
  • Funding: loans stand at 72.00% of shares as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.76%-24 bps YoY

Net Interest Margin (YTD, annualized)

4.05%+13 bps YoY

Efficiency Ratio (YTD, annualized)

65.13%+642 bps YoY

Net Worth / Assets

14.62%+131 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.00%2.03%2.01%1.83%1.76%-24 bps
Return on Equity15.03%14.60%13.95%12.55%12.06%-298 bps
Net Interest Margin3.92%4.06%4.13%4.09%4.05%+13 bps
Efficiency Ratio58.71%59.93%61.65%63.97%65.13%+642 bps
Growth
Asset Growth (YoY)5.21%5.49%4.99%4.94%3.78%-143 bps
Loan Growth (YoY)-1.90%-2.24%0.23%0.64%-0.27%+163 bps
Share Growth (YoY)2.41%2.99%2.84%3.01%2.71%+30 bps
Asset Quality
Delinquent Loans / Loans0.10%0.19%0.11%0.12%0.10%0 bps
Net Charge-Offs / Loansn/an/an/an/an/an/an/a
Allowance / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Capital
Risk-Based Capital13.31%13.92%14.38%14.54%14.62%+131 bps
Net Worth / Assets13.31%13.92%14.38%14.54%14.62%+131 bps
Liquidity & Funding
Loans / Shares74.15%74.96%75.12%73.10%72.00%-215 bps
Liquid Assets / Assets0.00%0.00%0.00%0.00%0.00%0 bps

Source: NCUA 5300 Call Report, as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Finger Lakes

Geneva, NY · Charter 18022 · Peer group: credit unions under $1B in assets in the Rochester, NY area (n=16)

NCUA · 4 branches

Q2 2026

$259.5MAssets
$157.8MLoans
$219.2MShares
$37.9MNet Worth

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 94% of credit unions under $1B in assets in the Rochester, NY area (rank 2 of 16).
  • Widest gap: net interest margin trails 37% of credit unions under $1B in assets in the Rochester, NY area (rank 6 of 16).
  • Overall: at or above the peer median on 7 of 7 directional measures.

Return on Assets

1.76%

Rank 3 of 16

Net Interest Margin

4.05%

Rank 6 of 16

Efficiency Ratio

65.13%

Rank 3 of 16

Equity / Assets

14.62%

Rank 4 of 16

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.76%0.50%0.77%1.48%Beats 81%3 / 16
Return on Equity12.06%4.22%6.62%10.72%Beats 88%2 / 16
Net Interest Margin4.05%3.56%3.86%4.25%Beats 63%6 / 16
Efficiency Ratio65.13%74.18%80.46%85.46%Beats 87%3 / 16
Asset Quality
Nonperforming Loans / Loans0.10%0.36%0.55%2.51%Beats 94%2 / 16
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio14.62%9.57%11.10%14.62%Beats 75%4 / 16
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets14.62%9.57%11.10%14.62%Beats 75%4 / 16
Liquidity & Funding
Loans / Deposits72.00%57.16%70.70%77.55%56th pctl7 / 16
Loans / Assets60.83%50.73%59.07%66.01%56th pctl7 / 16
Brokered Deposits / Depositsn/aNot reported for this institution