From Access to Action: Making the Most of Callahan's NII (Non-Interest Income) Data Set


Make strategic decisions on non-interest income streams by comparing your credit union against peer groups, monitoring historical trends, and assessing how revenues have changed over time – all on our intuitive and easy-to-use platform.

To unlock access to this new universe of non-public financial data, join this study by uploading your credit union's data. This document will outline how to participate and share your data in order to gain access.

While the upload functionality lives in Peer Classic for Callahan clients with access, new data can also be emailed to analystsupport@callahan.com for those without Peer Suite or Peer Classic to participate.

How To Gather & Upload My Credit Unions NII Data

  1. Export the monthly data for accounts a131 (Fee income) and ais0020 (Other income) from your general ledger.

NII Note!

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.

Map those codes to the categories in the NII excel template. You can download the template via a link with in the Non-Interest Income folder of Peer Suites Left Nav. (pictured below)


We recommend doing no less than two full years (Jan 2020 – December 2021) and request doing up to five (starting January 2017). The mapping process is the same effort no matter the time period if your GL has not changed during that period.

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

Using The Template

  • Please report values as amounts NET of refunds (Fee refunds are reported on a separate line).
  • For Fees Refunded (Total), please enter as a positive value. Unless your institution’s refunds of a particular non-interest income stream exceeded that stream’s revenue, all fee values in the template should be positive.
  • Please report monthly totals for each category (not YTD).
  1. Open Peer Classic (we're working to build out a new upload tool in Peer Suite, for now, please use Peer Classic to upload your data) and upload the spreadsheet using the link in the top navigation.


  1. Start analyzing! We recommend using the new experience in Peer Suite for a seamless benchmarking experience, but you may use Peer Classic as well. As soon as your data is uploaded, the folders will be unlocked for you to start your analysis.

Note:

  • You do NOT need to complete the entire spreadsheet, though we recommend doing so in order to see your full five-year trends. You may fill in as many cells as you are willing/able to. Please do not fill in data for future periods.
  • You do NOT need to fill in every cell in periods where you have entered data. Peer-to-Peer will treat blank cells as $0. You may also enter $0.

  • You MAY skip columns if needed. However, Peer-to-Peer will default to show $0 of non-interest income in that period.


You can fill in any cell with the light blue shading. You can also add columns for historical periods beyond what is currently shown. To do so, insert columns to the left or right of the period shown (April 2015 is the default, shown above), and add the corresponding monthly column headers to the top row. Please keep the date formatting consistent and keep the rows in the same order (the newly added columns do not need to be highlighted blue).

Tip: Credit unions track their non-interest income information on their general ledger, which is often in Excel format. If your systems are capable, it is best to link (lookup) the cells in the non-interest income template to the relevant values on your credit union’s general ledger, and then mass populate historical periods accordingly. Some excel experience is required.

If you are uncertain whether to include a certain revenue stream in the template, defer to how you report this on the 5300 call report. Ideally, all fee income account codes on the template, when summed year-to-date, should be equivalent to the total reported in account code 131 on the equivalent quarter of the 5300 call report. The same is true for other operating income (IS0020).

Once the spreadsheet has been filled out to your satisfaction, save the file to your computer in a place that you will be able to locate.

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