Asset/Liability Management

The mission of Asset/Liability Management (ALM) is to provide analysis, instruction, and guidance in the area of asset/liability management in order to promote the financial well-being of Cornerstone's member credit unions. ALM is the process of ensuring that a credit union remains financially viable through adequate capital, stable earnings, and sufficient liquidity. To accomplish its mission, ALM offers both dues-supported and fee-based services.

Dues Supported Services

Services available at no cost to Cornerstone Credit Union League's member credit unions.

Semi-Annual Key Ratio Report

Based on National Credit Union Administration (NCUA) 5300 data, the Key Ratio Report is a three-page report detailing key trends, ratios, and interest rate sensitivity position in the credit union. It is accompanied by commentary from ALM and highlights strengths and weaknesses in the credit union's financial performance.

Peer Group Statistics

Available semi-annually, this report provides valuable information for all NCUA peer groups. It offers detailed breakdown of net operating expenses by call report account code as well as many other useful features, which credit unions can use to compare their key financial ratios with their peers.

Dividend and Loan Pricing Guidelines

These guidelines provide a monthly review of economic factors and offer recommendations for deposit and loan pricing for the upcoming month.

Expense Ratio Analysis

Upon request, we will provide a detailed expense comparison of the credit union with its NCUA peer group, highlighting areas of variance, and possible corrective actions.

Complete Asset Liability Management Resource

Contact us for questions regarding pricing of loans and deposits, examination issues, CAMEL rating, liquidity, and budgeting.

View All Guidelines & Handouts

Fee Based Services

A fee is charged for each of these services. Contact the ALM department for more information and pricing.

ALM Training

Includes workshops, seminars, staff/board training, and one-on-one mentoring.

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ABAJO ALM Software

Developed by Charles Idol, PhD, the ABAJO program is an easy to install program which allows a credit union to monitor key financial information on a monthly basis.

Formulating Investment and/or ALM Policies

We assist credit unions in creating investment and/or asset/liability management policies which meet the operational needs of the credit union and comply with NCUA/State Department of Credit Union guidelines.

Liquidity Analysis

This Excel based spreadsheet allows a credit union to determine liquidity seasonality or particular months of liquidity strain or surplus. Our staff assists with interpretation.