RCONJ258: Fiduciary and Related Assets:foundation and Endowment Trust and Agency Accounts - Number of Non-managed Accounts
RCONJ258 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, 426 banks reported it; the median nonzero value was 3. The largest value reported for Q2 2026 was 472, by WesBanco Bank, Inc.
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 RCONJ258 sits on the call report
| Code | RCONJ258 (prefix RCON, item J258) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-T, Fiduciary and Related Services |
| Reported on | FFIEC 041, FFIEC 051 |
| 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 |
|---|---|---|
| RCFDJ258 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 44 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJ258 |
|---|---|---|
| WesBanco Bank, Inc. | Wheeling, WV | 472 |
| Bessemer Trust Company, N.A. | New York, NY | 196 |
| Wilmington Trust, N.A. | Wilmington, DE | 111 |
| Vanguard National Trust Company, N.A. | Malvern, PA | 69 |
| The Glenmede Trust Company, N.A. | Philadelphia, PA | 45 |
| First State Bank and Trust | Bayport, MN | 45 |
| BOKF, N.A. | Tulsa, OK | 33 |
| Cedar Rapids Bank and Trust Company | Cedar Rapids, IA | 21 |
| Nicolet National Bank | Green Bay, WI | 20 |
| Wilmington Savings Fund Society, FSB | Wilmington, DE | 16 |
Related
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