RCFDJ258: Fiduciary and Related Assets:foundation and Endowment Trust and Agency Accounts - Number of Non-managed Accounts
RCFDJ258 is the call report code for fiduciary and related assets:foundation and endowment trust and agency accounts - number of non-managed accounts, reported on Schedule RC-T, Fiduciary and Related Services. For Q2 2026, 44 banks reported it; the median nonzero value was 15. The largest value reported for Q2 2026 was 713, by KeyBank N.A.
Definition
FFIEC031 RC-T 8 col D - Report the market value and number of accounts for all foundations and endowments (whether established by individuals, families, corporations, or other entities) that file any version of Form 990 with the Internal Revenue Service and for which the institution serves as either trustee or agent. Also include those foundations and endowments that do not file Form 990, 990EZ, or 990PF solely because the organization's gross receipts or total assets fall below reporting thresholds, but would otherwise be required to file. Foundations and endowments established by churches, which are exempt from filing Form 990, should also be included in this item. Employee benefit accounts maintained for a foundation's or endowment's employees should be reported in Schedule RC-T, item 5. Accounts that are solely custodial or safekeeping should be reported in Schedule RC-T, item 11. Also report those foundations and endowments that do not file Form 990, 990EZ, or 990PF solely because the organization's gross receipts or total assets fall below reporting thresholds, but would otherwise be required to file. Foundations and endowments established by churches, which are exempt from filing Form 990, should also be reported in this item. Employee benefit accounts maintained for a foundation's or endowment's employees should be reported in the Retirement-related Trust and Agency Accounts section. Accounts that are solely custodial or safekeeping should be reported in FS280 and FS281.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDJ258 sits on the call report
| Code | RCFDJ258 (prefix RCFD, item J258) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-T, Fiduciary and Related Services |
| Reported on | FFIEC 031 |
| Value | Count or number, as of the quarter end |
| In the MDRM since | 2009 |
The same item under other prefixes
Item J258 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONJ258 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 426 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDJ258 |
|---|---|---|
| KeyBank N.A. | Cleveland, OH | 713 |
| The Northern Trust Company | Chicago, IL | 395 |
| JPMorgan Chase Bank, N.A. | Columbus, OH | 281 |
| Fifth Third Bank, N.A. | Cincinnati, OH | 176 |
| Bank of America, N.A. | Charlotte, NC | 119 |
| U.S. Bank N.A. | Cincinnati, OH | 74 |
| First-Citizens Bank & Trust Company | Raleigh, NC | 73 |
| State Street Bank and Trust Company | Boston, MA | 51 |
| PNC Bank, N.A. | Wilmington, DE | 45 |
| Manufacturers and Traders Trust Company | Buffalo, NY | 40 |
Related
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