CDFI Program and NACA Program Application

CDFI Program and NACA Program Applications

FY 2020-22 - CDFI and NACA - Shared FA+TA Appendices

CDFI Program and NACA Program Application

OMB: 1559-0021

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CDFI Fund





FY 2020 CDFI Program & NACA Program - shared fa + TA Application Appendices

Revised Encompassing Public Comment under the Paperwork Reduction Act









August 16, 2019









CDFI FUND

U.S. Department of the Treasury

















INTRODUCTION

This document contains all shared Financial Assistance (FA) and Technical Assistance (TA) application common appendices, including:

  • Appendix A: AAT Compliance Risk Evaluation Questions

  • Appendix B: Application Financial Data Inputs

  • Appendix B(i): Application Financial Data Inputs: Unregulated Applicants

  • Appendix B(ii): Application Financial Data Inputs: Credit Union Applicants

  • Appendix B(iii): Application Financial Data Inputs: Bank and Bank Holding Company Applicants





Appendix A: AAT Compliance Risk Evaluation Questions

Applicant Question



Answers

Note: all written justifications for Compliance Questions have a 1,500 character limit, with the following exception. If applicable, justifications for Questions C5.1, C5.2, C6.1, C7.1, and/or C.16.1 are all to be provided in the “Conditionally Required Responses” text box, which has a 5,000 character limit.

C1

Does the CDFI generate externally reviewed, regulator reviewed, or audited financial statements annually?


  • Annual externally reviewed financial statements;

  • Annual regulator reviewed financial statements;

  • Annual audited financial statements;

  • None of the above

C2

Identify the number and describe (if prompted) any audit findings or regulatory findings for your CDFI or any of its affiliates or parent company from the last three fiscal years and how your CDFI addressed them).  Applicants that do not identify qualified audit opinions or regulatory findings at the time of application and are later determined to have withheld this information from the CDFI Fund either intentionally or inadvertently will be evaluated negatively.


  • Not applicable

  • 0 qualified opinions, adverse opinions, audit findings, or MRAs/DORs;

  • 1 qualified opinion;

  • 2 or more qualified opinions;

  • 1 audit finding;

  • 2 or more audit findings;

  • 1 adverse opinion, MRAs/DORs (for regulated institutions)

  • 2 or more adverse opinions, MRAs/DORs (for regulated institutions)

C3

What kind of accounting system does this CDFI use to manage its portfolio?


  • No system;

  • Paper-based system;

  • Microsoft Excel-based system;

  • Enterprise accounting software;

  • Other

C4

Are externally reviewed financial statements or audited financial statements completed annually within 180 days of the fiscal year end?

  • Yes

  • No


C5

Has the CDFI received any federal, state, or local government financial assistance in the last ten fiscal years?

  • Yes

  • No


C5.1

[Conditionally Required] If this CDFI has received federal, state, or local government assistance in the last ten fiscal years, does this CDFI maintain a record of all federal, state, or local government assistance received?

  • Yes

  • No (provide explanation in the “Conditionally Required Responses” text box at bottom of this page)

  • N/A


C5.2

[Conditionally Required] If this CDFI has received federal government assistance that required a Single Audit (A-133) report in the last ten fiscal years, has this CDFI submitted a Single Audit (A-133) to the federal agencies from which it has received financial assistance in the last ten fiscal years?

  • Yes

  • No (provide explanation in the “Conditionally Required Responses” text box at bottom of this page)

  • N/A


C6

Does this CDFI have formal and written policies and procedures for complying with and completing federal, state, or local government financial assistance agreement requirements?

  • Yes

  • No


C6.1

[Conditionally required] If the CDFI has not yet established policies and procedures to comply with federal, state, or local government financial assistance reporting requirements, how long will this CDFI need to do so?


  • N/A

  • 6 months or less;

  • 1 year or less; or

  • More than 1 year

  • (if needed, provide explanation in the “Conditionally Required Responses” text box at bottom of this page)

C7

Does this CDFI maintain staff whose roles and responsibilities include complying with and completing federal, state, or local government financial assistance requirements?

  • Yes

  • No


C7.1

[Conditionally required] If this CDFI does not maintain staff, is the CDFI prepared to designate these responsibilities to specific staff members, should it receive an award?

  • Yes

  • No (provide explanation in the “Conditionally Required Responses” text box at bottom of this page)

  • N/A

C8

Has this CDFI defaulted on any federal credit instrument in the last ten fiscal years?

  • Yes

  • No


C9

Has the CDFI failed to expend any award funds in a timely manner as required by any of federal, state, or local government agreements, or contracts?

  • Yes

  • No


C10

Has the CDFI developed formal and written policies and procedures to oversee the quality of its investments and loan portfolio?

  • Yes

  • No


C11

Has the CDFI had a tax lien imposed in the last ten fiscal years, due to delinquent taxes or failure to pay taxes owed by the entity?

  • Yes

  • No


C12

Has your CDFI or any of its affiliates or parent company filed bankruptcy over the last ten fiscal years? If so, please describe the circumstances and current status.

  • Yes

  • No

C13

[Conditionally required if prior or current CDFI Recipient] Does the CDFI have policies and procedures in place to notify its Board of Directors or governing body of new and existing federal, state, or local government requirements? If no, please describe.­­

  • Yes

  • No

  • N/A


C14

[Conditionally Required if prior or current CDFI Recipient] Is the CDFI required to measure and report on progress toward its Performance Goals and Measures (PG&Ms) to the CDFI’s Board of Directors or governing body at least annually?

  • Yes

  • No

  • N/A


C15

[Conditionally Required if prior or current CDFI Recipient] How frequently is the CDFI required by its policies and procedures to self-evaluate and track performance on PG&Ms?

  • Annually or more frequently

  • Less than once per year

  • Not required


C16

Does the CDFI have financial covenants or other performance requirements with third-party funders?

  • CDFI has accepted funding that included financial covenants or performance requirements from 3rd party funders;

  • CDFI has not accepted funding that included financial covenants or performance requirements from 3rd party funders; or

  • CDFI does not have any 3rd party funders

C16.1

[Conditionally Required] If the CDFI has financial covenants or requirements with third-party funders, how frequently does the CDFI internally measure and report compliance?

  • More frequently than annually;

  • Annually;

  • Less frequently than annually;

  • Not internally monitored or reported by the CDFI

  • N/A

  • (If needed, provide explanation in the “Conditionally Required Responses” text box at bottom of this page)

C17

Indicate if your CDFI has ever formally defaulted on any outstanding debt. Applicants must verify this information correctly in this application question. Applicants that do not identify defaulted debt at the time of application and are later determined to have withheld this information from the CDFI Fund either intentionally or inadvertently will evaluated negatively. If yes, provide a narrative explaining the situation and how it was remedied. Identify when the default occurred.

  • Yes

  • No

C18

Does the CDFI’s information technology infrastructure support an accounting system?

  • Yes

  • No

C19

Does the CDFI have a delinquent loan management policy?

  • Yes

  • No

C20

In the last fiscal year, has the CDFI had one or more missed or overdue payments to any of its funders?

  • Yes

  • No

Conditionally Required Responses: If your answers to Compliance Questions C5.1, C5.2, C6.1, C7.1 and/or C16.1 above require additional explanation or context, please provide response(s) below. (5,000 character limit)



Appendix B(i): Required Application Financial Data Inputs: Unregulated Applicants


#

Field Name

Data Type

Section

Unrestricted Cash & Cash Equivalents ($)

Dollar Amount ($)

Assets

Cash Restricted for Operations ($)

Dollar Amount ($)

Assets

Other Real Estate Owned (OREO) ($)

Dollar Amount ($)

Assets

Current Assets ($)

Dollar Amount ($)

Assets

Allowance for Loan and Lease Losses ($)

Dollar Amount ($)

Assets

Total Assets ($)

Dollar Amount ($)

Assets

Total Current Liabilities ($)

Dollar Amount ($)

Liabilities

Unrestricted Net Assets ($)

Dollar Amount ($)

Net Assets

Available Financing Capital ($)

Dollar Amount ($)

Net Assets

Total Financing Capital ($)

Dollar Amount ($)

Net Assets

Total Net Assets or Equity ($)

Dollar Amount ($)

Net Assets

Interest Revenue ($)

Dollar Amount ($)

Income

Earned Revenue ($)

Dollar Amount ($)

Income

Operating Revenue ($)

Dollar Amount ($)

Income

Government Grants ($)

Dollar Amount ($)

Income

Total Revenue ($)

Dollar Amount ($)

Income

Interest Expense ($)

Dollar Amount ($)

Expenses

Operating Expenses ($)

Dollar Amount ($)

Expenses

Non-cash Expenses ($)

Dollar Amount ($)

Expenses

Total Expenses ($)

Dollar Amount ($)

Expenses

Total On-Balance Sheet Loan Portfolio ($)

Dollar Amount ($)

Loan Portfolio

Total On-Balance Sheet Loan Portfolio (#)

Number Amount (#)

Loan Portfolio

Total On-Balance Sheet Loan Portfolio in an Eligible Market and/or Target Market ($)

Dollar Amount ($)

Loan Portfolio

Commitments ($)

Dollar Amount ($)

Loan Portfolio

On-Balance Sheet Loans Closed ($)

Dollar Amount ($)

Loan Portfolio

On-Balance Sheet Loans Closed (#)

Number Amount (#)

Loan Portfolio

On-Balance Sheet Loans Closed in Eligible Market and/or Target Market ($)

Dollar Amount ($) 

Loan Portfolio


% of On-Balance Sheet Loans Closed in an Eligible Market (% - calculated value, no data input)

Percent (%)

Loan Portfolio

Charge-offs ($)

Dollar Amount ($)

Loan Portfolio

Charge-offs (#)

Number Amount (#)

Loan Portfolio

Troubled Debt Restructuring ($)

Dollar Amount ($)

Loan Portfolio

Recoveries ($)

Dollar Amount ($)

Loan Portfolio

Recoveries (#)

Number Amount (#)

Loan Portfolio

Loans 90 Days (or more) Past Due ($)

Dollar Amount ($)

Loan Portfolio

Loans 90 Days (or more) Past Due (#)

Number Amount (#)

Loan Portfolio

Loans Delinquent 61 to 90 days ($)

Dollar Amount ($)

Loan Portfolio

Loans Delinquent 61 to 90 days (#)

Number Amount (#)

Loan Portfolio

On-Balance Sheet Loan Guarantees Made ($)

Dollar Amount ($) 

Loan Portfolio

On-Balance Sheet Loan Guarantees Made in Eligible Market and/or Target Market ($)

Dollar Amount ($)

Loan Portfolio

Total On-Balance Sheet Loan Guarantees Outstanding ($)

Dollar Amount ($)

Loan Portfolio

Total On-Balance Sheet Loan Guarantees Outstanding in an Eligible Market and/or Target Market ($)

Dollar Amount ($)

Loan Portfolio

Equity Investments Exited this Year ($)

Dollar Amount ($)

Equity Portfolio

Equity Investments Exited this Year (#)

Number Amount (#)

Equity Portfolio

Equity Investments Written-Off this Year ($)

Dollar Amount ($)

Equity Portfolio

Equity Investments Written-Off this Year (#)

Number Amount (#)

Equity Portfolio

Total Equity Investments Portfolio ($)

Dollar Amount ($)

Equity Portfolio

Total Equity Investments Portfolio (#)

Number Amount (#)

Equity Portfolio

Total Equity Investments Portfolio in an Eligible Market and/or Target Market ($)

Dollar Amount ($)

Equity Portfolio

Total Equity Investments Closed ($)       

Dollar Amount ($)

Equity Portfolio

Total Equity Investments Closed in Eligible Market and/or Target Market ($)

Dollar Amount ($) 

Equity Portfolio


Total On-Balance Sheet Financial Products closed in Persistent Poverty Counties serving Eligible Markets and/or Target Market (Includes On-Balance Sheet Loans, Equity Investments and Loan Guarantees) ($)

Dollar Amount ($)

N/A

  1. On-Balance Sheet Loans closed in PPC serving Eligible Market and/or Target Market ($)

Dollar Amount ($)

N/A

  1. Total Equity Investments closed in PPC serving Eligible Market and/or Target Market ($)

Dollar Amount ($)

N/A

  1. Loan Guarantees made in PPC serving Eligible Market and/or Target Market ($)

Dollar Amount ($)

N/A


Total On-Balance Sheet Financial Products closed in Opportunity Zones serving Eligible Markets and/or Target Market (Includes On-Balance Sheet Loans, Equity Investments and Loan Guarantees) ($)

Dollar Amount ($)

N/A

  1. On-Balance Sheet Loans closed in Opportunity Zones serving Eligible Market and/or Target Market ($)

Dollar Amount ($)

N/A

  1. Total Equity Investments closed in Opportunity Zones serving Eligible Market and/or Target Market ($)

Dollar Amount ($)

N/A

  1. Loan Guarantees made in Opportunity Zones serving Eligible Market and/or Target Market ($)

Dollar Amount ($)

N/A







Appendix B(ii): Required Application Financial Data Inputs: Credit Union Applicants

Note for Credit Union Applicants: Regulated Applicants should not use information from audited financial statements. Instead, Regulated Applicants should use information from their respective call reports to complete the historic year financial data records. The crosswalk below matches fields required in AMIS to inputs in the National Credit Union Administration’s Call Report Form 5300 (5300) and the Financial Performance Report (FPR).



AMIS Inputs

Equivalent 5300 or FPR Data Location

Assets

5300 Account Number

FPR Reference

5300 Table Number

Allowance for Loan and Lease Losses ($)

719 ; Page 2 item 16

Page 1 (Allowance for Loans & Leases)

FS220

Total Assets ($)

010 ; Page 2 item 23

Page 1 (Total Assets)

FS220

Liabilities

5300 Account Number

FPR Reference

5300 Table Number

Total Borrowings ($)

860C ; Page 3 item 6

Page 5 (Other Borrowings + Other Notes, Promissory Notes, Interest Payable, and Draws Against Lines of Credit + Borrowing Repurchase Transactions + Subordinated Debt + Uninsured Secondary Capital and Subordinated Debt included in NW)

FS220

Shares/Deposits

5300 Account Number

FPR Reference

5300 Table Number

Total Shares and Deposits ($)

018 ; Page 3 item 18

Page 1 (Total Shares & Deposits)

FS220

Net Worth

5300 Account Number

FPR Reference

5300 Table Number

Total Net Worth ($)

997 ; Page 12 item 8

Page 5 (Total Net Worth)

FS220A

Income/Revenue

5300 Account Number

FPR Reference

5300 Table Number

Total Interest Income ($)

115 ; Page 5 Item 5

Page 6 (Total Interest Income)

FS220A

Net Income ($)

661A ; Page 5 item 31

Page 6 (Net Income)

FS220A

Expenses

5300 Account Number

FPR Reference

5300 Table Number

Total Interest Expense ($)

350 ; Page 5 item 9

Page 6 (Total Interest Expense)

FS220A

Loan Portfolio

5300 Account Number

FPR Reference

5300 Table Number

Total On-Balance Sheet Loan Portfolio ($)

025B; Page 2 item 15

Page 4 (Total Loans & Leases)

FS220

Total On-Balance Sheet Loan Portfolio (#)

025A; Page 2 item 15

There is no corresponding FPR reference.


Use corresponding term defined for Unregulated Applicants above.

FS220

Total On-Balance Sheet Loan Portfolio in an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

On-Balance Sheet Loans Closed ($)

031B ; Page 6 item 15

There is no corresponding FPR reference.


Use corresponding term defined for Unregulated Applicants above.

FS220

On-Balance Sheet Loans Closed (#)

031A ; Page 6 item 15

There is no corresponding FPR reference.


Use corresponding term defined for Unregulated Applicants above.

FS220

On-Balance Sheet Loans Closed in an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

% of On-Balance Sheet Loans Closed in an Eligible Market

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Calculated value (no data entry): On-Balance Sheet Loans Closed in an Eligible Market and/or Target Market ($) divided by On-Balance Sheet Loans Closed ($)

Charge-offs ($)

550 ; Page 10 item 10

Page 9 (Total Loans Charged Off)

FS220

Troubled Debt Restructuring ($)

1001F ; Page 17 item 1.F

Page 9 (Total TDR First RE, Other RE, Consumer, and Commercial Loans)

FS220H

Recoveries ($)

551 ; Page 10 item 10

Page 9 (Total Loans Recovered)

FS220

Loans 60 Days (or more) Past Due ($)

041B ; Page 8 item 10b (Total Amount of Reportable Delinquent Loans)

 Page 7 ( Total Del Loans - All Types (> = 60 Days))

FS220

Loans 60 Days (or more) Past Due (#)

041A ; Page 8 item 10a (Total Number of Reportable Delinquent Loans)

There is no corresponding FPR reference.


CDFI Fund Staff Program Staff Comments:

The total number (#) of loans 60 or more days past due. Loans should be considered past due if any part of the payment is past due.

FS220A

Total Loans Delinquent 31 to 60 Days ($)

020B ; Page 8 item 10b (30-59 days)

Page 7 (30 to 59 Days Delinquent)

FS220

Total Loans Delinquent 31 to 60 Days (#)

020A ; Page 8 item 10a (30-59 days)

There is no corresponding FPR reference.


CDFI Fund Staff Program Staff Comments:
The total number (#) of all loans 31 to 60 days past due. Loans should be considered past due if any part of the payment is past due.

FS220

On-Balance Sheet Loan Guarantees Made ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

On-Balance Sheet Loan Guarantees Made in an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Loan Guarantees Outstanding ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Loan Guarantees Outstanding in an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Equity Portfolio

5300 Account Number

FPR Reference

5300 Table Number

Equity Investments Exited this Year ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Equity Investments Exited this Year (#)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Investments Written-Off this Year ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Investments Written-Off this Year (#)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Portfolio ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Portfolio (#)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Portfolio in an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Closed ($)     

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Closed in an Eligible Market and/or Target Market ($)  

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Membership

5300 Account Number

FPR Reference

5300 Table Number

Total Membership (#)

083 ; Page 7 item 2

Page 17 (Num Current Members)

FS220

Total Field of Membership (#)

084 ; Page 7 item 3

Page 17 (Num Potential Members)

FS220

Total Members (%)

(083÷084) ; Page 7 item 2 ÷ Page 7 item 3

Page 17 ( % Current Members to Potential Members)

FS220

Total Financial Services Provided in an Eligible Market and/or Target Market (#) 

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Aggregate number of Financial Services provided in an Eligible Market and/or Target Market including number of checking, savings accounts, check cashing, money orders, certified checks, automated teller machines, deposit taking, safe deposit box services, and other similar services, over the 12-month reporting period.

On-Balance Sheet Financial Products Closed in Persistent Poverty Counties

5300 Account Number

FPR Reference

5300 Table Number

On-Balance Sheet Loans closed in PPCs serving an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments closed in PPCs serving an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Loan Guarantees made in PPCs serving an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Financial Products closed in Persistent Poverty Counties serving an Eligible Market and/or Target Market (Includes On-Balance Sheet Loans, Equity Investments and Loan Guarantees) ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Calculated value - no data entry.

On-Balance Sheet Financial Products Closed in Opportunity Zones

5300 Account Number

FPR Reference

5300 Table Number

On-Balance Sheet Loans closed in Opportunity Zones serving an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments closed in Opportunity Zones serving an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Loan Guarantees made in Opportunity Zones serving an Eligible Market and/or Target Market ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Financial Products closed in Opportunity Zones serving an Eligible Market and/or Target Market (Includes On-Balance Sheet Loans, Equity Investments and Loan Guarantees) ($)

There is no corresponding FPR reference.


This exact classification not directly defined in 5300 accounts.


Calculated value - no data entry.



Appendix B(iii): Required Application Financial Data Inputs: Bank and Bank Holding Company Applicants

Note for Bank and Bank Holding Company Applicants: Regulated Applicants should not use information from audited financial statements. Instead, Regulated Applicants should use information from their respective call reports to complete the historic year financial data records. The crosswalk below provides guidance for completing required data fields in AMIS that are not directly linked to inputs in the UBPR call report.


Note for Bank Holding Company Applicants: Bank Holding Company Applicants with a subsidiary bank entity that will make use of the FA Award funds should use financial information of the subsidiary bank entity when completing the Application Financial Data section.



AMIS Inputs

Equivalent UBPR Data Location

Assets

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

Unrestricted Cash & Cash Equivalents ($)

UBPR0081

Page 4 - Noninterest-Bearing Cash and Due From Bank

Schedule RC items 1a (RCFD 0081 = Non-Interest Bearing Balances and Coin and Currency) plus RC item 1b (RCFD 0071 = Interest-bearing balances)

UBPR0081 DESCRIPTION Noninterest-Bearing Cash and Due From Banks NARRATIVE Total currency, coin, and noninterest-bearing balances due from depository institutions. FORMULA ExistingOf(cc:RCFD0081[P0], cc:RCON0081[P0])

Allowance for Loan and Lease Losses ($)

UBPR3123

Page 4 - Loans and Leases Allowance

Schedule RC item 4c (RCFD 3123)

UBPR3123 DESCRIPTION Loan and Lease Allowance NARRATIVE The allowance for loan and lease losses. FORMULA IF(uc:UBPRC752[P0] = 31,cc:RCFD3123[P0],IF(uc:UBPRC752[P0] = 41,cc:RCON3123[P0], NULL))






Average Assets ($)

UBPRE878

Page 4 - Average Assets During Quarter

Schedule RC-K item 9 (RCFD 3368)

UBPRE878 DESCRIPTION Average Assets During Quarter NARRATIVE Average assets for one quarter from Call Report Schedule RC-K. FORMULA IF(uc:UBPR3368[P0] > 0,uc:UBPR3368[P0],IF(uc:UBPR3368[P0] < 1,uc:UBPR2170[P0], NULL))

Earning Assets ($)

UBPRE123

Page 4 - Total Earning Assets

Schedule RC items 2a, plus 2b, plus 4d (a. Held-to-maturity securities (from Schedule RC-B, column A) RCFD 1754 -- b. Available-for-sale securities (from Schedule RC-B, column D) RCFD 1773) -- plus d. Loans and leases held for investment, net of allowance (item 4.b minus 4.c) RCFD B529

DESCRIPTION Total Earning Assets NARRATIVE Sum of Net Loans and Leases and Total Investments. FORMULA uc:UBPRE119[P0] + uc:UBPRE122[P0]

Total Assets ($)

UBPR2170

Page 4 - Total Assets

Schedule RC item 12 -RCFD 2170

UBPR2170 DESCRIPTION Total Assets NARRATIVE Total Assets from Call Report Schedule RC.

Liabilities

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

Total Liabilities ($)

UBPRD662

Page 4 - Total Liabilities (Including Mortgages)

21. Total liabilities (sum of items 13 through 20) RCFD 2948

UBPRD662 DESCRIPTION Total Liabilities (Including Mortgages) NARRATIVE Total Liabilities (excluding notes and debentures subordinated to deposits). FORMULA uc:UBPRD119[P0]

Net Assets

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

Tier 1 Capital ($)

UBPR8274

Page 11A - Tier 1 Capital Allowable Under the Risk-Based Capital Guidelines

Schedule RC-R item 26. (sum of items 19 and 25) RCFA 8274

UBPR8274
DESCRIPTION Tier 1 Capital Allowable Under the Risk-Based Capital Guidelines NARRATIVE Tier 1 Capital Allowable Under the Risk-Based Capital Guidelines
FORMULA if(uc:UBPRC752[P0] = 31 and ExistingOf(cc:RCONN256[P0], false) = true, cc:RCFA8274[P0], if(uc:UBPRC752[P0] =
41 and ExistingOf(cc:RCONN256[P0], false) = true, cc:RCOA8274[P0], if(uc:UBPRC752[P0] = 31 and
uc:UBPR9999[P0]>'2015-01-01', cc:RCFA8274[P0], if(uc:UBPRC752[P0] = 41 and uc:UBPR9999[P0]>'2015-01-01',
cc:RCOA8274[P0], if(uc:UBPRC752[P0] = 31, cc:RCFD8274[P0], if(uc:UBPRC752[P0] = 41,cc:RCON8274[P0], NULL))))))

Income/ Revenue

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

Total Interest Income ($)

UBPR4107

Page 2 - Total Interest Income (TE)

Schedule RI item 1h. = Total interest income (sum of items 1.a.(3) through 1.g) RIAD 4107

UBPR4107 DESCRIPTION Total Interest Income (TE) NARRATIVE Sum of income on loans and leases on a tax equivalent basis + investment income on a tax equivalent basis + interest on interest bearing bank balances + interest on federal funds sold and security resales + interest on trading account assets. FORMULA uc:UBPR4010[P0] + cc:RIAD4065[P0] + cc:RIAD4115[P0] + uc:UBPRD398[P0] + ExistingOf(cc:RIAD4069[P0], '0') + cc:RIAD4020[P0] + cc:RIAD4518[P0] + uc:UBPRD405[P0]

Net Income ($)

UBPR4340

Page 2 - Net Income

Net income (loss) attributable to bank, RIAD 4340, NETINC

NET INCOME AFTER APPLICABLE TAXES, NET SECURITIES GAINS OR LO SSES AND EXTRAORDINARY ITEMS IF NETINC ^=. THEN DO; INC_NET = NETINC; END;

Expenses

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

Interest Expense ($)

RIAD4073

Page 2 - Total Interest Expense

Schedule RI item 2 e. Total interest expense (sum of items 2.a through 2.d) RIAD 4073

23 Total Interest Expense 23.1 RIAD4073

Loan Portfolio

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

Total On-Balance Sheet Loan Portfolio ($)

UBPRE386

Page 7 - Average Total Loans and Leases

RC-K items 6.a.1. Thru b. (RCON 3360) (2) Loans secured by real estate:
(a) Loans secured by 1-4 family residential properties RCON 3465
(b) All other loans secured by real estate RCON 3466 3) Loans to finance agricultural production and other loans to farmers RCON 3386 (4) Commercial and industrial loans RCON 3387
(5) Loans to individuals for household, family, and other personal expenditures: a) Credit cards RCON B561
(b) Other (includes revolving credit plans other than credit cards, automobile loans, and other consumer loans) RCON B562 b. Total loans in foreign offices, Edge and agreement subsidiaries, and IBFs RCFN 3360

UBPRE386 DESCRIPTION Average Total Loans & Leases
NARRATIVE Average total loans and average lease financing receivables for the first reporting period of the year and for each
subsequent reporting period divided by the number of reporting periods, from Call Report Schedule RC-K.

Total On-Balance Sheet Loan Portfolio (#)

There is no corresponding UBPR concept.

Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Loan Portfolio in Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.

Use corresponding term defined for Unregulated Applicants above.

On-Balance Sheet Loans Closed ($)

There is no corresponding UBPR concept.

Use corresponding term defined for Unregulated Applicants above.

On-Balance Sheet Loans Closed (#)

There is no corresponding UBPR concept.

Use corresponding term defined for Unregulated Applicants above.

On-Balance Sheet Loans Closed in Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

% of On-Balance Sheet Loans Closed in an Eligible Market

Calculated value - no data entry.

Charge-offs ($)

UBPR4635

Page 7 - Gross Credit Losses

Schedule RI-B item C. Column A. - Secured by 1–4 family residential properties in domestic offices: (1) Revolving, open-end loans secured by 1–4 family residential properties and extended under lines of credit RIAD 5411 RIAD 5412 (2) Closed-end loans secured by 1–4 family residential properties: (a) Secured by first liens RIAD C234 RIAD C217 (b) Secured by junior liens RIAD C235

UBPR3465 DESCRIPTION UBPR User's Guide Analysis of Credit Allowance and Loan Mix--Page 7 Quarterly Average of Loans Secured by 1-4 Family Residential Properties FORMULA IF(uc:UBPRC752[P0] = 31 AND uc:UBPR9999[P0] > = '2008-03-31',cc:RCON3465[P0],IF(uc:UBPRC752[P0] = 41 AND uc:UBPR9999[P0] > = '2008-03-31',cc:RCON3465[P0], NULL))

Recoveries ($)

RIAD4605

Page 7 – Line 9 of Schedule RI-B, Part I. Charge-offs and Recoveries on Loans and Leases

Schedule RI-B item 9. Total (sum of items 1 through 8) Column B. - Secured by 1–4 family residential properties in domestic offices: (1) Revolving, open-end loans secured by 1–4 family residential properties and extended under lines of credit RIAD 5411 RIAD 5412 (2) Closed-end

NA

Loans 90 Days (or more) Past Due ($)

UBPR1400

Page 8 - Total Non-Current LN&LS

Schedule RC-N item 9. Total loans and leases (sum of items 1 through 8.b) Column B RCFD 1407

UBPR1400 DESCRIPTION Total Non-Current LN&LS NARRATIVE The sum of loans and leases past due over 90 days and still accruing interest and loans on nonaccrual. FORMULA uc:UBPRD667[P0] + uc:UBPRD669[P0]

Loans 90 Days (or more) Past Due (#)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Loans Delinquent 61 to 90 days ($)

NA

There is no corresponding UBPR concept.

Schedule RC-N item 9 Column A (30 to 89 days and still accruing…). Total loans and leases (sum of items 1 through 8.b).... RCFD 1406

NA

Loans Delinquent 61 to 90 days (#)

NA

There is no corresponding UBPR concept.

NA

NA

On-Balance Sheet Loan Guarantees Made ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

On-Balance Sheet Loan Guarantees Made in Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Loan Guarantees Outstanding ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Loan Guarantees Outstanding in Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Equity Portfolio

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

Total Equity Investments Portfolio ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Portfolio (#)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Portfolio in Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Equity Investments Exited this Year ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Equity Investments Exited this Year (#)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Closed ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments Closed in Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Investments Written-Off this Year ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Investments Written-Off this Year (#)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total Financial Services Provided in Eligible Markets (#)

There is no corresponding UBPR concept.


Aggregate number of Financial Services provided in an Eligible Market and/or Target Market including number of checking, savings accounts, check cashing, money orders, certified checks, automated teller machines, deposit taking, safe deposit box services, and other similar services, over the 12-month reporting period.


On-Balance Sheet Financial Products Closed in Persistent Poverty Counties

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

On-Balance Sheet loans closed in PPCs serving an Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments closed in PPCs serving an Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Loan Guarantees made in PPCs serving an Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Financial Products closed in Persistent Poverty Counties serving an Eligible Market and/or Target Market (Includes On-Balance Sheet Loans, Equity Investments and Loan Guarantees) ($)

Calculated value - no data entry.

On-Balance Sheet Financial Products Closed in Opportunity Zones

UBPR Concept

UBPR Page No. & UBPR Concept Description

Call Report Item

UBPR Concept Description

On-Balance Sheet Loans closed in Opportunity Zones serving an Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total Equity Investments closed in Opportunity Zones serving an Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Loan Guarantees made in Opportunity Zones serving an Eligible Market and/or Target Market ($)

There is no corresponding UBPR concept.


Use corresponding term defined for Unregulated Applicants above.

Total On-Balance Sheet Financial Products closed in Opportunity Zones serving an Eligible Market and/or Target Market (Includes On-Balance Sheet Loans, Equity Investments and Loan Guarantees) ($)

Calculated value - no data entry.





File Typeapplication/vnd.openxmlformats-officedocument.wordprocessingml.document
File TitleFY 2020 CDFI Program & NACA Program - shared fa + TA Application Appendices
AuthorFraser, Shellon
File Modified0000-00-00
File Created2021-01-15
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