How To Join the Non-Interest Income Study

Non-interest income plays an increasingly important role in credit union performance. As fee structures evolve, interchange income fluctuates, and secondary market activity shifts, understanding where your non-interest income comes from, and how it compares to peers, is critical.

Callahan’s Non-Interest Income Study gives participating credit unions access to a unique, non-public dataset built through voluntary data sharing across the credit union community. By contributing your institution’s data, you unlock detailed benchmarking, historical trend analysis, and insights that go far beyond what is available in the NCUA 5300 Call Report.

This guide walks you through how to gather, format, and upload your non-interest income data so you can begin using these insights in Peer Suite.

Why Participate?

By contributing your data, you'll gain access to:

  • Expanded Insights: Analyze non-public non-interest income categories that are not available in the 5300 Call Report, including detailed fee and operating income subcategories.
  • Comparative Benchmarking: See how your performance stacks up against peers and identify actionable insights.
  • Historical Analysis: Track how your non-interest income streams have changed over time to identify emerging opportunities or areas of risk.

Your participation not only enhances your institution’s strategic decision-making but also strengthens the dataset for the entire Callahan NII community.

Jump to section to how to participate:

Steps To Participate

Step 1: Gather Your Data

What is Non-Interest Income?

Non-interest income includes two primary categories:

  • Fee Income (Account Code 131): Examples include NSF fees, mortgage origination fees, ATM/debit card fees, and more.
  • Other Operating Income (Account Code IS0020, formerly 659): Includes CUSO earnings, interchange income, etc.

Peer Pointer!

Use this resource for the full list Non-Interest Income Definitions as to guide you as you fill out the NII Template.

Where to Find Your Data

  • Credit unions track non-interest income streams on their general ledger on a monthly basis.
  • CFOs, VPs of Finance, and Heads of Accounting are the roles most often in charge of tracking and managing this data.
    • If you do not have direct access or are unsure whether you are permitted to upload the data, we recommend coordinating with your CFO, Accounting team, or supervisor. This guide can be shared directly with them to support the process.

Step 2: Download Callahan's NII Template

  • Once you've located your data on your credit union’s general ledger.
  • Download the NII Template
    • You can download the template: Downloadable Non-Interest Income Template
    • Or go to Peer Suite.
    • Select the Collaborate from the top navigation
    • Click Upload NII- The template will be listed among the available resources.

Step 3: Filling out the Template

Once you open the template it should look like the below image.

Peer Pointer!

Detailed instructions can be found on the first tab of the Excel spreadsheet, including links to additional resources.

As you work through the template use this Definitions List for NII Account Codes as a reference.

Template Instructions

  • Export Data: Export monthly data for Account Codes 131 (Fee Income) and IS0020 (Other Operating Income).
  • Report Values: Enter values net of refunds. Fee refunds should be reported separately as positive values.
  • Use Monthly Totals: Input monthly totals only, not Year-to-Date (YTD) values.
  • Skipped Cells: Peer Suite will treat skipped cells as $0 for that period.
  • Fill Only the Light Blue Cells: Avoid entering data for future periods or cells outside the light blue areas, unless your choosing to enter historical data by adding more columns.
  • Include Sufficient Data: Include at least two full years of historical data for meaningful analysis. If possible, aim for up to five years to gain deeper insights.
  • Save Your Work: Save the completed template in a location that’s easy to access.

Peer Pointer!

Account code ais0029, "Gain (Losses) on Sales of Loans and Leases," can be used to fill out the Secondary Market Mortgage Sales and Secondary Market Auto Sales category.


Template Tips

  • Link Cells for Efficiency:
    • Link template cells directly to your general ledger in Excel to streamline historical data entry. This requires some Excel knowledge but can save time when updating the template.
  • 5300 Call Report Alignment:
      • If unsure about a revenue stream, refer to how it’s reported in the 5300 Call Report.
      • Ensure fee income aligns with Account Code 131, and other operating income matches IS0020 for the same quarter.
  • Add Historical Data (Optional): To add additional historical periods, insert columns to the left or right of the current data and update the headers as needed.

Step 4: Upload Your NII Data

Peer's integrated uploader is available at the Plus level of Peer Suite. If you'd like to upload your data to receive the NII trend report please email your completed template to analystsupport@callahan.com.

  1. Once you've completed the non-interest income (NII) spreadsheet, open Peer Suite
  2. Click on Collaborate from the top navigation.
  3. From the dropdown, select Upload NII.
  4. Click Choose File to browse your computer for your completed NII Template.
  5. Once selected, submit the file to the study.

Peer Pointer!

We recommend uploading your data on a quarterly or monthly bases to get the most out the NII Study.

What Happens Next?

  • Callahan will map your uploaded data to the appropriate codes and categories.
  • Within 24 hours, your data will be ready for analysis in Peer Suite.


Peer Pointer!

Access Restrictions: For your data privacy, user access will be restricted to one user, defaulted to the NII data uploader, per credit union (the user that performs the upload). Additional users can be added upon request by emailing analystsupport@callahan.com.

Want to learn more about how use this data? Check out this guide.

Additional Resources

Need Help?

Email analystsupport@callahan.com with any questions about the template or upload process.

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