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Spirit Financial

Levittown, PA · Charter 60369

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 the Philadelphia-Camden-Wilmington, PA-NJ-DE-MD 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 Philadelphia-Camden-Wilmington, PA-NJ-DE-MD area (n=50 to 51). 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

51

Q2 2024Q2 2026peer median (50)

Asset Quality

72

Q2 2024Q2 2026peer median (50)

Profitability

25

Q2 2024Q2 2026peer median (50)

Liquidity

98

Q2 2024Q2 2026peer median

Efficiency

20

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

Spirit Financial

Levittown, PA · Charter 60369

NCUA · 1 branch

Q2 2026

$67.7MAssets
$30.2MLoans
$58.3MShares
$9.1MNet Worth

Executive Summary

  • Earnings: ROA of 0.03%, down 48 bps year over year; NIM at 2.72%.
  • Asset quality: problem loans at 0.41% of loans (-11 bps YoY).
  • Capital: net worth / assets of 13.44%, up 88 bps from a year ago.
  • Funding: loans stand at 51.73% of shares as of Q2 2026.

Return on Assets (YTD, annualized)

0.03%-48 bps YoY

Net Interest Margin (YTD, annualized)

2.72%-8 bps YoY

Efficiency Ratio (YTD, annualized)

96.01%+1,845 bps YoY

Net Worth / Assets

13.44%+88 bps YoY

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-0.35%-0.34%0.53%0.51%0.71%0.64%-0.36%0.03%-48 bps
Return on Equity-2.76%-2.70%4.16%4.08%5.34%4.73%-2.76%0.24%-384 bps
Net Interest Margin2.63%2.66%2.77%2.80%2.97%2.85%2.56%2.72%-8 bps
Efficiency Ratio78.05%80.15%81.32%77.56%75.36%75.38%106.66%96.01%+1,845 bps
Growth
Asset Growth (YoY)-1.39%-3.65%-6.17%-3.55%-2.44%-3.63%-1.75%-4.69%-114 bps
Loan Growth (YoY)-7.39%-5.36%-6.52%-9.67%-9.45%-14.73%-9.02%-7.39%+227 bps
Share Growth (YoY)-1.06%-3.37%-7.77%-4.01%-3.09%-4.76%-0.99%-5.66%-165 bps
Asset Quality
Delinquent Loans / Loans0.51%0.37%0.30%0.52%0.39%1.04%0.94%0.41%-11 bps
Net Charge-Offs / Loansn/an/an/an/an/an/an/an/an/an/a
Allowance / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Capital
Risk-Based Capital12.57%12.58%12.63%12.57%13.20%13.56%13.13%13.44%+88 bps
Net Worth / Assets12.57%12.58%12.63%12.57%13.20%13.56%13.13%13.44%+88 bps
Liquidity & Funding
Loans / Shares55.21%56.84%55.78%52.70%51.59%50.89%51.25%51.73%-97 bps
Liquid Assets / Assets0.00%0.00%0.00%0.00%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

Spirit Financial

Levittown, PA · Charter 60369 · Peer group: credit unions under $1B in assets in the Philadelphia-Camden-Wilmington, PA-NJ-DE-MD area (n=50-51)

NCUA · 1 branch

Q2 2026

$67.7MAssets
$30.2MLoans
$58.3MShares
$9.1MNet Worth

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 72% of credit unions under $1B in assets in the Philadelphia-Camden-Wilmington, PA-NJ-DE-MD area (rank 15 of 50).
  • Widest gap: net interest margin trails 82% of credit unions under $1B in assets in the Philadelphia-Camden-Wilmington, PA-NJ-DE-MD area (rank 42 of 51).
  • Overall: at or above the peer median on 3 of 7 directional measures.

Return on Assets

0.03%

Rank 36 of 51

Net Interest Margin

2.72%

Rank 42 of 51

Efficiency Ratio

95.93%

Rank 41 of 50

Equity / Assets

13.44%

Rank 25 of 51

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.03%-0.05%0.48%0.90%Beats 29%36 / 51
Return on Equity0.24%-0.58%4.00%6.90%Beats 29%36 / 51
Net Interest Margin2.72%2.96%3.44%3.98%Beats 18%42 / 51
Efficiency Ratio95.93%73.91%81.87%94.16%Beats 20%41 / 50
Asset Quality
Nonperforming Loans / Loans0.41%0.19%0.96%1.83%Beats 72%15 / 50
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio13.44%10.44%12.55%18.48%Beats 51%25 / 51
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets13.44%10.44%12.55%18.48%Beats 51%25 / 51
Liquidity & Funding
Loans / Deposits51.74%28.84%50.95%65.41%53rd pctl24 / 51
Loans / Assets44.56%20.51%39.58%57.94%55th pctl23 / 51
Brokered Deposits / Depositsn/aNot reported for this institution