The mission of ALM Resources is to provide analysis, instruction and guidance in the area of asset liability management in order to promote the financial well being of credit unions. Asset liability management is the process of ensuring a credit union remains financially viable through adequate capital, stable earnings, and sufficient liquidity. To accomplish its mission, ALM Resources offers the services below.

Dues Supported Services (Available at No Cost to League 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 Resources and highlights strengths and weaknesses in the credit union's financial performance.
• 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.
• 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.
• Expense Ratio Analysis
  Upon request, ALM Resources 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 the ALM Service for questions regarding pricing of loans and deposits, examination issues, CAMEL rating, liquidity, and budgeting.

Fee Based Services
(A fee is charged for each of these services; contact ALM Resources for more information and pricing)

• Training
  • ALM Workshops
  • ALM Seminars
  • Staff/Board Training
  • One on One Mentoring
• 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
  ALM Resources assists 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.
• Projections
  ALM Resources can provide balance sheet and income statement projections to aid in the budgeting process and/or fixed asset acquisition.
• Monthly or Quarterly Key Ratio Reports
  (see description of Key Ratio Report under "dues supported services")
• Liquidity Analysis
  This Excel based spreadsheet allows a credit union to determine liquidity seasonality or particular months of liquidity strain or surplus. ALM staff assists with interpretation.

For information, please contact:

Asset Liability Management
Deborah Rightmire
469.385.6496
800.442.5762, Ext. 6496