50 institutions reported loan-loss reserve coverage below 0.0% in Q4 2025, indicating minimal reserves against delinquent loans. FORMATION in LA, TRUITY in OK, and TRANSPORTATION in VA led this group with the lowest coverage ratios.

Under-Reserved Lenders

Sorted by Allowance Coverage ↑

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Rank	Institution	Source	State	Allowance Coverage	QoQ
1	FORMATION	CU	LA	0.0%	0.0
2	TRUITY	CU	OK	0.0%	0.0
3	TRANSPORTATION	CU	VA	0.0%	0.0
4	ANECA	CU	LA	0.0%	0.0
5	TRUENERGY	CU	VA	0.0%	0.0
6	CHARTER OAK	CU	CT	0.0%	0.0
7	FAIRMONT	CU	WV	0.0%	0.0
8	GHS	CU	NY	0.0%	0.0
9	GREYLOCK	CU	MA	0.0%	0.0
10	DESERET FIRST	CU	UT	0.0%	0.0
40 more institutions match this list. Unlock metric values for every row and column sort with Foundation. Unlock with Foundation

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Rank	Institution	Source	State	Allowance Coverage	QoQ	Trend
11	FIRST HARVEST	CU	NJ	████	████	████
12	WESTERN VISTA	CU	WY	████	████	████
13	GENERATIONS COMMUNITY	CU	TX	████	████	████
14	ACCENTRA	CU	MN	████	████	████
15	GULF COAST	CU	TX	████	████	████
16	SEABOARD	CU	ME	████	████	████
17	HIGHMARK	CU	SD	████	████	████
18	CINCINNATI OHIO POLICE	CU	OH	████	████	████
19	TRAILHEAD	CU	OR	████	████	████
20	NORTH STAR COMMUNITY	CU	ND	████	████	████
21	TOGETHER	CU	MO	████	████	████
22	ARIZONA CENTRAL	CU	AZ	████	████	████
23	WHITE EAGLE	CU	KS	████	████	████
24	VALLEYSTAR	CU	VA	████	████	████
25	CO-OP	CU	WI	████	████	████
26	NEBO	CU	UT	████	████	████
27	KINGS PEAK	CU	UT	████	████	████
28	FIRST COMMUNITY CU OF BELOIT	CU	WI	████	████	████
29	JEANNE D'ARC	CU	MA	████	████	████
30	TEXAS BAY	CU	TX	████	████	████
31	THE NEW ORLEANS FIREMEN'S	CU	LA	████	████	████
32	GULF COAST COMMUNITY	CU	MS	████	████	████
33	INDUSTRIAL	CU	IN	████	████	████
34	ALLEGACY	CU	NC	████	████	████
35	SAN FRANCISCO	CU	CA	████	████	████
36	FARMERS INSURANCE	CU	CA	████	████	████
37	DEMOCRACY	CU	VA	████	████	████
38	LIBERTY	CU	IN	████	████	████
39	HAWAII STATE	CU	HI	████	████	████
40	LOKAHI	CU	HI	████	████	████
41	MON VALLEY COMMUNITY	CU	PA	████	████	████
42	BUFFALO METROPOLITAN	CU	NY	████	████	████
43	SUNWEST	CU	AZ	████	████	████
44	MASS. INSTITUTE OF TECH.	CU	MA	████	████	████
45	NW PREFERRED	CU	OR	████	████	████
46	ATLANTIC REGIONAL	CU	ME	████	████	████
47	ACFCU	CU	TX	████	████	████
48	FREMONT	CU	OH	████	████	████
49	SPECTRA	CU	VA	████	████	████
50	FORT FINANCIAL	CU	IN	████	████	████

Methodology

Allowance coverage of nonperforming loans is the ratio of an institution's loss allowance (Allowance for Credit Losses / ALLL) to its nonperforming-loan balance. A coverage ratio below 100% means the existing reserve cannot fully absorb the currently-identified problem loans — further deterioration will flow directly through earnings and capital. This card ranks institutions across both banks and credit unions in ascending order of allowance_coverage_of_nonperforming, surfacing the top 50 whose coverage ratio is at or below 50% (the 0.5 threshold, thresholds.maxCoverage = 0.5) and whose nonperforming-loan balance meets or exceeds the $1,000,000 nonperforming-volume floor (1000000, thresholds.minNplVolume) to filter out trivial portfolios where small-dollar denominators produce noisy ratios. For banks (FDIC-insured): allowance — FFIEC Call Report Schedule RC-R Part II item 6, Allowance for credit losses (RCFD3123 / RCON3123); nonperforming volume — Schedule RC-N line 9, 90+ days past due col B (RCFD1407 / RCON1407) plus nonaccrual col C (RCFD1403 / RCON1403). For credit unions: allowance for loan losses — NCUA ACCT_719; 60+ days delinquent — NCUA ACCT_041B. Cross-type comparability: bank "non-current" (90+ past due or nonaccrual) and CU "60+ delinquent" are LCD approximations, not equivalents. Methodology updated 2026-03-31: bank nonperforming-volume denominator now sources directly from FFIEC Call Report Schedule RC-N. Prior quarters used a BankFind ratio-derived approximation. Read the methodology update note at /blog/npl-explorer-fdic-cdr-direct-sourcing.

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