PackageTrendsPeer
Letter portraitLegal landscape

Allegany First

Fillmore, NY · Charter 22883

NCUA · 1 branch

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 NY3

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 NY (n=59). 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

58

Q2 2024Q2 2026peer median (50)

Asset Quality

37

Q2 2024Q2 2026peer median (50)

Profitability

76

Q2 2024Q2 2026peer median (50)

Liquidity

11

Q2 2024Q2 2026peer median

Efficiency

86

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

Allegany First

Fillmore, NY · Charter 22883

NCUA · 1 branch

Q2 2026

$27.1MAssets
$7.3MLoans
$23.3MShares
$3.8MNet 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 1.73%, down 56 bps year over year; NIM at 3.66%.
  • Asset quality: problem loans at 1.06% of loans (+104 bps YoY).
  • Capital: net worth / assets of 13.91%, up 116 bps from a year ago.
  • Funding: loans stand at 31.45% of shares as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.73%-56 bps YoY

Net Interest Margin (YTD, annualized)

3.66%-52 bps YoY

Efficiency Ratio (YTD, annualized)

58.63%+592 bps YoY

Net Worth / Assets

13.91%+116 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.28%2.32%2.19%1.55%1.73%-56 bps
Return on Equity17.88%16.47%15.81%10.87%12.40%-548 bps
Net Interest Margin4.18%4.47%4.18%3.70%3.66%-52 bps
Efficiency Ratio52.71%54.44%54.24%61.14%58.63%+592 bps
Growth
Asset Growth (YoY)4.02%-1.82%5.48%2.21%6.17%+216 bps
Loan Growth (YoY)5.09%5.26%3.84%4.18%0.27%-483 bps
Share Growth (YoY)1.95%-4.67%3.63%0.12%4.71%+275 bps
Asset Quality
Delinquent Loans / Loans0.02%0.06%1.10%1.08%1.06%+104 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 Capital12.75%14.10%13.85%14.23%13.91%+116 bps
Net Worth / Assets12.75%14.10%13.85%14.23%13.91%+116 bps
Liquidity & Funding
Loans / Shares32.85%35.56%32.28%32.64%31.45%-139 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

Allegany First

Fillmore, NY · Charter 22883 · Peer group: credit unions under $1B in assets in NY (n=59)

NCUA · 1 branch

Q2 2026

$27.1MAssets
$7.3MLoans
$23.3MShares
$3.8MNet Worth

Executive Summary

  • Strongest standing: return on assets outperforms 90% of credit unions under $1B in assets in NY (rank 6 of 59).
  • Widest gap: nonperforming loans / loans trails 63% of credit unions under $1B in assets in NY (rank 38 of 59).
  • Overall: at or above the peer median on 5 of 7 directional measures.

Return on Assets

1.73%

Rank 6 of 59

Net Interest Margin

3.66%

Rank 30 of 59

Efficiency Ratio

58.76%

Rank 9 of 59

Equity / Assets

13.91%

Rank 25 of 59

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.73%0.28%1.01%1.42%Beats 90%6 / 59
Return on Equity12.41%2.31%7.92%10.52%Beats 88%7 / 59
Net Interest Margin3.66%3.24%3.66%4.04%Beats 49%30 / 59
Efficiency Ratio58.76%63.53%74.15%82.44%Beats 86%9 / 59
Asset Quality
Nonperforming Loans / Loans1.07%0.32%0.68%1.20%Beats 37%38 / 59
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio13.91%10.94%13.05%16.06%Beats 58%25 / 59
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets13.91%10.94%13.05%16.06%Beats 58%25 / 59
Liquidity & Funding
Loans / Deposits31.46%40.49%57.59%78.86%17th pctl49 / 59
Loans / Assets27.00%33.06%50.92%63.03%17th pctl49 / 59
Brokered Deposits / Depositsn/aNot reported for this institution