NCUA 5300 Call Report filing requirements and due dates
The 5300 is the quarterly Call Report that natural person credit unions file with the National Credit Union Administration (NCUA). It plays the role the FFIEC Call Report plays for banks: a financial and statistical report on a credit union's assets, liabilities, capital, income and expenses, and loan quality. It is due on the 30th of the month after each quarter closes.
Who files the 5300
Under 12 CFR 741.6, a federally insured natural person credit union files a Call Report every quarter, in line with the instructions to NCUA Form 5300. Two related filings are easy to confuse with it:
- NCUA Form 5310 is the Corporate Credit Union Call Report. Corporate credit unions file it monthly.
- A corrected report. A credit union must submit a corrected Call Report when NCUA notifies it of an error or when it finds one.
A credit union with total assets of $10 million or more must prepare the report under generally accepted accounting principles (GAAP). A smaller one may use other regulatory accounting principles, although a state supervisor can require GAAP at any size for a federally insured state-chartered credit union.
Source: 12 CFR 741.6, checked October 8, 2026.
When the 5300 is due
NCUA publishes a due date for each quarterly cycle. The report is due by 11:59:59 p.m. Eastern on that date. Each date falls 30 days after the quarter ends, the same clock as the standard bank Call Report.
| Cycle date | 5300 due |
|---|---|
| Q3 2026 | |
| Q4 2026 | |
| Q1 2027 | |
| Q2 2027 |
Source: NCUA's CUOnline Call Report due dates, checked October 8, 2026. For bank deadlines, see the Call Report filing schedule.
NCUA 5300 vs the FFIEC Call Report
The two reports do the same job for different institutions. The 5300 describes a credit union. The FFIEC Call Report describes a bank.
| NCUA 5300 | FFIEC Call Report (031, 041, 051) | |
|---|---|---|
| Who files | Federally insured natural person credit unions | FDIC-insured banks |
| Filed with | The NCUA, through its CUOnline system | The bank's primary federal regulator, through the FFIEC Central Data Repository |
| Frequency | Quarterly | Quarterly |
| Due | 30 days after quarter-end (April 30, July 30, October 30, January 30) | Generally 30 days after quarter-end |
| Identifier | NCUA charter number | FDIC certificate number and RSSD ID |
| Public data | NCUA publishes quarterly files back to March 1994 | The FFIEC Central Data Repository publishes the filings |
Because the line items differ, a credit union's figures are not a one-for-one match to a bank's. Compare like with like: a credit union against other credit unions, a bank against other banks.
Where to find 5300 data
- One credit union at a time: open it in the credit union directory, or browse by state. Each profile shows its quarterly Call Report figures and ratios.
- From the NCUA: the agency posts the quarterly Call Report data for natural person credit unions as downloadable files going back to March 1994, a Financial Performance Report for each credit union, and a form archive from September 1999, on its Call Report data page.
- Programmatically: the BankRegReports Data API returns Call Report, UBPR, FDIC, and NCUA data as JSON.
Credit union capital and loan-quality ratios have their own definitions. The glossary explains the net worth ratio, the delinquency ratio and the loan-to-share ratio.
Frequently asked questions
What is the NCUA 5300 Call Report?
The 5300 is the quarterly Call Report that natural person credit unions file with the National Credit Union Administration (NCUA). It is the credit union counterpart of the bank Call Report: a financial and statistical report covering assets, liabilities, capital, income and expenses, and loan quality.
Who has to file the NCUA 5300?
Under 12 CFR 741.6, natural person credit unions that are federally insured file the Call Report quarterly in accordance with the instructions to NCUA Form 5300. Corporate credit unions file a separate Corporate Credit Union Call Report, NCUA Form 5310, monthly.
When is the NCUA 5300 due?
By 11:59:59 p.m. Eastern on April 30 for the March 31 cycle, July 30 for June 30, October 30 for September 30, and January 30 for December 31. That is 30 days after quarter-end, the same clock as the standard bank Call Report.
What is the difference between the NCUA 5300 and the FFIEC Call Report?
Different filers, regulators, and systems. Credit unions file the 5300 with the NCUA through its CUOnline system. Banks file the FFIEC 031, 041, or 051 with their primary federal regulator, collected through the FFIEC Central Data Repository. Both are quarterly and both fall due about 30 days after quarter-end, but the line items differ because the filers are different kinds of institution.
Is NCUA 5300 data public?
Yes. The NCUA publishes the quarterly Call Report data for natural person credit unions as downloadable files going back to March 1994, along with a Financial Performance Report for each credit union and a form archive from September 1999.
How do I look up a credit union's 5300 data?
Open the BankRegReports credit union directory, search by name or browse by state, and open the credit union's profile for its quarterly Call Report figures and ratios. The NCUA also offers its own Call Report data downloads and custom query.
Keep reading
- What is a Call Report? The bank filing the 5300 parallels.
- The NCUA 5300 Call Report, a longer guide to reading it.
- The FR Y-9C, the holding company report for bank groups.
- Data coverage: which filings and quarters are in the platform.
Look up any credit union
Search every federally insured credit union by name and read its quarterly Call Report figures, free.