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Federal Reserve Bank of St. Louis

/J,

MSEMCH Lll'ftAflY

OEC 021999
,IIIIAl IMIIM'f MHf<
OF MINNEAPOLIS

1998 Commercial Ban~~

Product-line Comparirnm

AND PROFIT ANALYSIS
Net
Indirect
Expense

Direct
Expense

$
it-Nonelectronic
rawal-Electronic
rawal-Nonelectronic
k Deposited

aintenar.

~

348
22 369
4,104
26,054
1,795
32 581
7,282
226,096

Total
Expense

$

174 .$
522
14,336 I
36,705
1,585
5,689
15,140
41,194
1,056
2,851
20,351
52,932
4,459
11,741
134,355
~'?0,~5!
191z456

---------1

Central ~tate~
Re~ional Avera~e Report
Based on data furnished by
participating banks and thrifts

1998
Commercial Bank
CENTRAL STA TES
REGIONAL AVERAGE REPORT

Product-Line Comparisons

Functional Cost & Profit Analysis (FCA)

Jointly copyrighted ® 1999 by the Federal Reserve Banks. No part of this Regional Average Report may be copied, reprinted, or reproduced in whole
or in part without the prior written approval of the Federal Reserve Bank of San Francisco acting as agent for all twelve Reserve Banks.

Based on data furnished by participating banks and thrifts in the following states: Colorado, Illinois,
Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Missouri, Nebraska, North Dakota,
Oklahoma, Texas, Wisconsin and Wyoming.


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Central States Regional Average Report, Product-Line Comparisons
Commercial Banks, Savings Banks, and Savings and Loan Associations

TABLE OF CONTENTS
Introduction ...................................................................................................... i
Definition of Terms ............................................................................................................... ii
Allocation of Non-Interest Expenses .................................................................................. iv
Report Organization .............................................................................................................v

OVERVIEW

Key Performance Indicators ................................................................................................ 1
Interest Rates ....................................................................... ............................... ................ 2
Balance Sheet ......................................... ............................................................................ 3
lncome ................................................................ ......... ....... ... ... ..... ... ........ ............. ..... .... ..... 4
Expense .................................... ................................... ....................................... ..... ....... ..... 6
Key Performance Graphs ........................................................ ................. .... .... ....... ............ 9

LOANS AND INVESTMENTS

Investments ................................. ...................................................................................... 14
Real Estate Loans ............... ... ........... .. .............. ... ... .. .... .... ........................ .... ...... .. .... .... .... 17
Installment Loans ...... ....... .... ....... ................ ... ................................................. ................... 23
Commercial Loans ........... .................................... ........ ...................................................... 29

DEPOSITS AND OTHER LIABILITIES

Demand Deposits ............................................................................................................. .35
Savings Deposits ...............................................................................................................43
Time Deposits .............................. .................... ..... .... ......................................................... 50
Borrowings and Other Liabilities .... .... ................. ............................................................... 55

OTHER FUNCTIONS

Trust Services ............... ....... .. .......... ... ...... ........................... ... ............... ............................ 59
Other Services ... .......... ...... .... ... ..... .............. ... ................ .. ........................... ............. .... ..... 63
GENERAL COST CENTER

General Cost Center lnformation ..................................................... ... ............................... 67
Distribution of General Cost Center Net Expense ......................................................... .... 69

LIST OF PARTICIPATING INSTITUTIONS··· ····················· ..............................................


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Appendix

INTRODUCTION
The Functional Cost and Profit Analysis (FCA)
program is a cooperative venture between the
Federal Reserve Banks and participating financial
institutions. FCA provides analyses of income and
cost data by product, product line, and other
banking areas, and compares these data within
each institution from year to year, and with groups
of other institutions on an annual basis.

FCA Participation
Each participating institution receives a report of
its own current year's operations in a format
resembling that used in this booklet. It also
receives peer averages for two types of
comparison groups:

FCA is designed to serve as a tool for evaluating
performance, and can assist participants in their
efforts to increase earnings, as well as improve
the operational efficiency of their products. The
current format is the result of ongoing review since
the inception of the program in 1957, and reflects
many suggestions offered throughout the years by
participating institutions, industry experts, and
academicians.

For overall performance, group averages of
banks and thrifts with similar dollar volumes of
earning assets; and

•

For product comparisons, group averages of
banks and thrifts with similar product dollar
volumes and similar ratios of transaction
activity.

Financial institutions that participate two
successive years receive line-by-line comparisons
to their prior year analysis. Additionally, every
FCA participant also receives this booklet, which
most participants use to supplement the group
averages in their own report.

Cost accounting for financial institutions is not an
Because of differences in
exact science.
methodologies and automation, it can be very
difficult to compare with confidence one
institution's costs with those of another, and at
times impractical even to compare year-to-year
By
results within an individual institution.
presenting a standard approach, FCA helps ease
this problem.

Please note: averaging throughout this report
All
is performed on a line-item basis.
participating institutions may not have reported
each asset, liability, income or expense item,
therefore, totals of individual percents may not
equal 100%.

Prior to the development of FCA, there was no
simplified, uniform system of cost accounting for
financial institutions that would require only
minimal data collection and would distribute as
many unallocated expenses as possible. FCA
addresses this need, and provides participants
with: (1) reasonable approximations of product
and product-line costs, (2) year-to-year
comparisons, and (3) comparisons with group
averages for similar institutions.

Beginning with this 1998 data year, the method
of funds transfer pricing has been changed in
the FCA Central States Regional Average
Reports. The "cost of funds" that is charged to
the assets is equal to the interest expense of
the liabilities that funded the assets, and the
"credit for funding" that is credited to the
liabilities is equal to their interest expense.
Prior to this year the liability products received
a credit for funding that was based upon the net
income of the assets, and both assets and
liabilities were charged an additional transfer
expense for the net operating costs of their
balance-sheet counterparts.

Institutions that choose to participate in the FCA
program may submit detailed data regarding
activities and expenses at the product level, or
more aggregated data at the product-line level.
The information presented in this booklet was
derived from commercial banks and thrift
institutions that supplied product-line data, which
is why this report is subtitled Product-Une
The companion booklet,
Comparisons.
Commercial Bank Central States Regional
Average Report, Product Comparisons, presents
a more exact examination of banking costs,
income, and direct and indirect expenses. That
information was supplied by banks and thrifts
providing detailed, product-level data.


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•

If you compare this year's report to the 1997
FCA Central States Regional Average (RAV)
Reports, please bear in mind that this change in
methodology could have a large impact on the
presentation of the products' post-transfer
pricing profitability.

- i-

DEFINITIONS OF TERMS
Net Income Per Product Line
The net income figures for each asset and liability
product-line are shown before income taxes and
after funds transfer pricing, and include all direct
and indirect expenses. The total net incomes of
the institutions in this report (as presented in the
Executive Summary and Overview sections) are
equal to the sum of the net incomes of the
investment function, asset product lines, liability
product lines, borrowings and other liabilities
function, trust services, and other services, less
the cost of funds applied to the non-earning
assets.

This report provides a great deal of
information concerning financial institution
costs and earnings. Before applying any
information drawn from this report, please
familiarize yourself with FCA's terms and
methodologies. If you have any questions
about these data or how they were derived,
please call the FCA Representative in your
district.
Cash-based Accounting
FCA uses a predominantly cash-based type of
accounting, rather than accrual-based accounting,
in order to assign full costs and income to banking
transactions and product-lines. Under FCA's cash
basis of accounting, revenues are reported in the
period in which cash is received, and expenses
(except depreciation) are reported in the period in
which cash is paid. Collecting the data in this
manner allows FCA to calculate the average cost
per banking transaction, such as the cost to make
a loan, based upon the dollars received and spent
at the time of the transaction.
Cost and
profitability calculations of these type could be
very inaccurate if they were based upon data
collected under accrual accounting, which can
defer a significant amount of income and expense
into the future.

Pre-income Tax Analysis
Income taxes are not included as expenses in
FCA because variations in state income tax rates
would bias the comparisons between institutions.
Therefore, please note that the FCA financial
ratios will differ from the classic financial ratios
due to this exclusion of income taxes.
Peer Group Averaging
The averaging of peer data in this report is
performed on a line-item basis. All of the peers
may not have reported each asset, liability,
income, or expense item; therefore, the sum of a
column of individual percentages for a peer group
may not equal 100%.

Allowance for Loan Loss (ALL) Accounts
FCA reports the ALL accounts under Equity
Capital with the other reserves and undivided
earnings (consistent with the regulatory definition
of the ALL as part of primary capital). Normally
netted from the loan balances as contra-assets,
these accounts remain with the other primary
capital accounts in order to provide loan interest
rates based upon the unadjusted loan balances.

Earning Assets
Earning assets include the total dollar volume of
outstandings in the following asset product lines:
Investments, Real Estate Loans, Installment
Loans and Commercial Loans. These are called
the earning assets because, unlike cash, due from
deposits, CIPC, land and building, and other
miscellaneous assets, the loans and investments
earn interest and fee income and are designed to
operate as profit centers.

Loan Loss Expense
Consistent with a cash-basis of accounting, FCA
uses the loan charge-offs (net of recoveries) as
the loan loss expense, rather than the provision
for loan losses. The provisions for loan losses,
which are made to increase the ALL accounts, are
considered as additions to reserves, rather than
expenses, because the funds to cover the
expected losses are still on the books.


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Direct Expenses
Direct expenses are costs that are directly
attributable to the operation of, and activities in, a
bank product line or service. For example, the
direct expenses of a non-electronic deposit to a
demand deposit account would include the teller's
salary expended in processing the deposit.

- ii -

Net Indirect Expenses
Indirect expenses are costs that are not directly
related to the product lines or services, but rather,
are incurred in support of those product lines and
services.
For example, the salaries of the
personnel that manage the bank facilities would
be an indirect, or overhead, expense applicable to
all product lines within the institution. In this report
the institutions' indirect expenses are recorded
under a general cost center. Then, any income
earned by that cost center is netted from the cost
center's expenses. These net indirect expenses
are then allocated by FCA to the product lines and
services.

Relative weights are used as the basis for
assigning a product line's expenses to its
activities. Each activity is assigned a percentage
of direct and net indirect product-line expenses
based on its share of total relative weights.
Finally, the total expense for each activity is
divided by the activity frequency to produce an
item-cost figure.

Please note that the values of the weights are
disclosed only to FCA Participants.
Funds Transfer Pricing
FCA applies funds transfer pricing to all of the
balance sheet product lines in order to provide
each one with a profitability analysis. This
analysis involves the transfer of the interest
expenses of the funding product lines to the
assets that utilized the funds, and a reciprocal
credit back to the funding products lines.

FTE Personnel
FTE Personnel is a term used throughout this
report in ratios, productivity measures, and
numbers of employees in various functions. FTE
Personnel represents the total full-time equivalent
of all personnel, including officers. For FCA
purposes, a single FTE unit is equal to an
employee working 40 hours a week for 12 months
a year.

FCA's Product-Line Comparisons utilizes a single
pool-of-funds approach to funds transfer pricing.
This approach aggregates all funds provided for
loans and investments into one pool in order to
determine an average rate of interest expense for
the entire institution. This average rate is then
used to appropriately charge the asset product
lines for the interest expense of the funds they
used (i.e., Cost of Funds, or COF). The liability
product lines receive a credit for providing the
funds (i.e., Credit for Funding, or CFF), which is
equal to the interest expense of each liability
product line.

Item Costs
The loan and deposit product-line analyses in this
report present the calculation of the costs of
various activities involved in those product lines.
Each key activity undertaken within a product line
is assigned a weight that is used to derive the
costs associated with that activity. The weights,
developed through field studies at financial
institutions, are measures of the relative amount of
resources used to complete the activities. The
key activity that requires the least effort within a
product-line area is assigned a weight of 1.0, and
all other key activities for that product line are
assigned a weight relative to it. The relative
weight is the frequency of the activity multiplied by
the weight. The sum of the relative weights of all
activities is the total relative weights for the
product line.


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Please note that the transfer pricing charges are
shown in italics, and that the memo item shown at
the bottom of each of the product-line income
statements shows the actual profitability without
the transfer charges.

- iii -

ALLOCATION OF NON-INTEREST EXPENSES
Participants are advised to be as precise as possible when allocating salaries and staff. Expenses not
allocated by the banks, savings banks, and savings and loans are distributed by FCA on the basis of cost
drivers developed from the data of recent participants. FCA distributes non-interest expenses across the
product lines as follows:

Expense Category
Salaries:

Allocation Method
Allocated completely by the participant to the product lines and General
Cost Center.

Fringe Benefits:

Allocated based on the percentage of total salary expense the institution
allocated to each product line and the General Cost Center.

Vendor Data Processing:

Allocated to product lines with processing performed by a vendor, based
on cost drivers developed from the data of recent participants.

Furniture & Equipment:

Allocated based on the percentage of total FTE the institution allocated
to each product line, excluding the General Cost Center.

Printing, Postage & Freight:

Allocated based on the percentage of total FTE the institution allocated
to each product line, excluding the General Cost Center.

Telephone & Electronic Access:

Allocated based on the percentage of total FTE the institution allocated
to each product line, excluding the General Cost Center.

Occupancy:

Allocated based on the percentage of total FTE the institution allocated
to each product line, excluding the General Cost Center.

Professional Fees:

100% is allocated to the General Cost Center, to be distributed to the
product lines with the rest of the General Cost Center expenses.

Credit Reports:

Allocated to the loan product lines based on the percentage of total
applications that the institution allocated to that loan type.

Appraisal Fees:

100% is allocated to Real Estate Loans.

Return Item Charges:

100% is allocated to Demand Deposits & Other Transaction Accounts
(ODA).

FDIC Insurance:

Allocated to ODA, Savings, and Time Deposits based on the percentage
of outstanding dollar volume reported on the balance sheet for these
product lines.

All Other Expenses:

Allocated based on the percentage of total FTE the institution allocated
to each product line, excluding the General Cost Center.

General Cost Center:

Allocated based on the percentage of total FTE the institution allocated
to each product line, excluding the General Cost Center.


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- iv -

REPORT ORGANIZATION
OVERVIEW

Productivity Ratios
The first ratio, total expense to total income, is an
indicator of the expenses per dollar earned. The
second, net income to FTE personnel, is an
average-personnel productivity measure. The
third, salary & fringe benefits to non-interest
expense, shows the portion of total non-interest
expense spent on personnel. Finally, the FTE
personnel to million dollars in assets ratio
indicates staffing concentration.

Pages 1 through 13 present an Overview of the
institutions' overall profitability, and includes
analyses of key-performance indicators, interest
rates, the balance sheet, income, and expenses.
Profitability Ratios
These ratios relate to institution profitability, such
as net income to total assets (return on assets)
and the net income to equity capital (return on
equity). The equity capital to total assets ratio
(similar to a leverage ratio) measures the degree
to which the assets are funded by primary capital
(which in FCA includes loan loss reserves).

Funding Ratios
These ratios show the extent to which the loan
portfolio and all earning assets are funded by
deposit accounts. This is useful information when
assessing the broad funding structure of an
institution.

The net interest margin and net non-interest
margin are calculated by dividing net interest
income and net non-interest income by the
earning assets. These figures show the return
and relative performance of the interest and noninterest components of income. Please note that
these figures are all pre-income tax.

PRODUCT-LINE ANALYSES
Pages 14 through the end of the report present
product-line analyses under the categories of
investments, real estate loans, installment loans,
commercial loans, demand deposit accounts,
savings deposits, time deposits, borrowings &
other liabilities, trust services, other services, and
the General Cost Center.

The ODA fees to ODA non-interest expense ratio
reveals the portion of DOA non-interest expense
recovered through fees. It is increasingly common
for financial institutions to attempt to cover the
operating costs of demand deposit functions with
fees and other charges: this ratio displays the
success of this effort.

Income Statements
Each of the product-line analyses is presented in
the form of two income statements, one in dollar
amounts and the other as percentages of productline volume. Please note that the transfer pricing
charges are shown in italics, and that the memo
item shown at the bottom of each of the income
statements shows the actual profitability of the
product line without the transfer charges.
Personnel expenses are also italicized, as they
are typically the single largest expense.

The non-interest expense to non-interest income
ratio illustrates the importance of fee income for
the entire institution. The non-interest income to
total income ratio reflects the percent of income
that is not directly affected by swings in interest
rates.
The net loan losses to total loans ratio shows the
current default rate of the loan portfolio (chargeoffs, net of recoveries) and provides a comparison
to the loan loss provision rate.

For every product line, the net indirect expenses
are shown following the total direct expenses.
FCA collects the participants' overhead expenses
(less any income) in the General Cost Center and
allocates these net indirect expenses to the
product lines based on the methodology described
earlier in this booklet.

And finally, the non-interest expense to total
expense ratio shows the proportion of operating
expenses to total expenses.
Since interest
expense and loan, trust and fraud losses are
generally viewed as outside of a financial
institution's control, this ratio represents the
degree of controllable expenses.


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-v-

Loan & Deposit Statistics and Item Costs
Following the income statements for the loan and
deposit product lines, the report presents basic
descriptive statistics, such as the average loan or
account size, number of loans made or accounts
opened, number of applications or deposits
received, etc. These are followed by productivity
measures that depict various aspects of
productivity within the product lines.


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Also included are key item costs, such as the cost
to process a single loan application, loan payment,
check deposit, and account opening, as well as
some average costs, which combine several item
costs to derive the expense of key transactions.

If you are interested in receiving the benefits that
come from participating in FCA, or would like more
information about the program, please call the
FCA Representative from your Federal Reserve
District.

- vi -

KEY PERFORMANCE INDICATORS

PRE-TAX RATIOS

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

PROFITABILITY

Net Income/Total Assets
Net Income/Equity Capital
Equity Capital/Total Assets
Net Interest Margin
Net Non-Interest Margin
DOA Fees/DOA Non-Interest Expense
Non-Interest Expense/Non-Interest Income
Non-Interest Income/Total Income
Net Loan Losses/Total Loans
Non-Interest Expense/Total Expense

1.48%
13.81%
10.75%
3.99%
(2.39%)
45.99%
317.14%
11 .58%
0.29%
46.10%

1.65%
18.56%
8.87%
3.81%
(2.00%)
42.99%
264.11%
12.77%
0.22%
42.95%

81 .52%
$34,650
54.23%
0.43

80.05%
$41 ,495
53.02%
0.40

69.00%
108.19%

77.92%
117.79%

33.39

149.24

PRODUCTIVITY

Total Expense/Total Income
Net lncome/FTE Personnel
Salary & Fringe Benefits/Non-Interest Expense
Average FTE Personnel/ Million$ in Assets

FUNDING

Loans/Deposits
Investments & Loans/Deposits

FTE Personnel
Number of Limited Service Offices

2

Number of Full Service Offices

2

6

Number of ATMs

3

13

Balance Sheet Items are Yearly Averages.
Equity Capital includes Loan Loss Reserves.


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INTEREST RATES

16 Institutions
Assets > $200 M

78 Institutions
Assets up to $200 M
Assets
Investments

5.71%

5.94%

Real Estate Loans

8.59%

8.44%

Installment Loans

10.01%

9.13%

Commercial Loans

9.61%

9.00%

Average Interest Rates
Assets

12
10
8
C/)
G)

«i
cc

6

□

4

■ Assets>

Assets up to $200 M
$200 M

2
0
Investments

Real Estate

Installment

Commercial

78 Institutions
Assets up to $200 M

Liabilities
Demand Deposits
Savings Deposits
Time Deposits
Borrowings

16 Institutions
Assets > $200 M

1.51%
3.22%
5.35%
5.19%

1.33%
3.06%
5.69%
5.54%

Average Interest Rates
Liabilities

6
5
(/)
G)

4
El Assets up to $200 M

«i 3
cc

■ Assets

2

1
0
Demand


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Savings

Time

Borrowings

2

> $200 M

Balance Sheet Composition

Composition of Assets
16 Institutions
Assets > $200 M

78 Institutions
Assets up to $200 M
8%

4%

30%

10%
□

Cash & Due From

■

Investments

□ Cash
■

El Commercial
■

3%

□

32%

■

Other Assets
4%

Installment

Investments

C3Commercial

D Real Estate
21%

& Due From

20%

Other Assets

□

Real Estate

□

Installment

Composition of Liabilities & Capital

78 Institutions
Assets up to $200 M

11%


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16 Institutions
Assets > $200 M

□

DOA & 0th Trans

□

Savings Deposits

■ Time

i;;J DOA
□

Deposits

□ Borrowings
■

9%

& 0th Trans

Savings Deposits

■ Time

Deposits

17%

&

□

Borrowings &
Other
■ Equity Capital

Other
Equity Capital

3

Income Summary Information

Pre-Tax Ratios

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

Non-Interest Income/Total Income

11.58%

12.TT%

Interest Income/Total Income

89.03%

87.65%

Deposit Service Charge Income/Non-Interest Income

19.01%

13.64%

General Cost Center Income/Non-Interest Income

10.42%

9.49%

Non-Interest Expense/(lnterest Expense+ Non-Interest Expense)

46.10%

42.95%

Contribution to Total Income

35%
30%
25%
20%
15%
10%
5%

0%
Invest.


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Real
Estate
□

Install.

Comm'I

Deposits

Assets up to $200 M

Trust

■

4

0th
Services

Assets > $200 M

Cost
Center

Composition of Income
Composition of Interest Income

40%
35%
30%
25%
20%
15%
10%
5%
0%
Invest.

Install.

Real Estate

Comm'I

■

CJ Assets up to $200 M

Assets > $200 M

16 Institutions

78 Institutions
Assets up to $200 M

Assets > $200 M

26.39%
36.32%
11.17%
26.80%

26.42%
36.53%
12.31%
24.73%

Interest Income
Investments
Real Estate Loans
Installment Loans
Commercial Loans

Composition of Non-Interest Income

45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
Invest .

□

Real
Estate

Install.

Comm' I

Deposits

■

Assets up to $200 M

Non-Interest Income
Investments
Real Estate Loans
Installment Loans
Commercial Loans
Deposits
Trust
Other Services
General Cost Center


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Trust

0th
Services

Cost
Center

Assets > $200 M

8.50%
16.00%
4.83%
4.93%
43.73%
17.65%
11 .92%
10.42%

5

6.73%
16.48%
3.53%
4.30%
34.08%
16.52%
18.48%
9.49%

Expense Summary
Percent of Expense

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

10.30%
17.61%
65.88%
8.11%

6.40%
14.17%
62.78%
17.76%

Interest Expense as a Percent of Total Interest Expense

Demand Deposits
Savings Deposits
Time Deposits
Borrowings & Other Liabilities

Non-Interest Expense as a Percent of Total Non-Interest Expense

Salary

Personnel Expense

43.18%
11.05%
54.23%

41.49%
11 .52%
53.02%

Vendor Data Processing
Furniture and Equipment
Printing, Postage & Freight
Telephone & Electronic Access
Occupancy
Professional Fees - Legal & Other
Credit Reports
Appraisal Fees
General Cost Center
FDIC Insurance
All Other Expenses

4.85%
7.77%
4.53%
1.34%
6.80%
2.21%
0.21%
0.36%
6.92%
0.55%
11.32%

4.52%
8.12%
4.55%
1.48%
7.78%
3.07%
0.25%
0.86%
4.18%
0.61%
12.56%

2.61%

2.04%

Fringe Benefits

Losses as a Percent of Total Expense

Net Current Loan Losses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

6

Expense Summary Information
Composition of Interest Expense

70%
60%
50%
40%
30%
20%
10%
0%

DOA

Savings

Time

Borrowings
■ Assets>

Ell Assets up to $200 M

$200 M

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

10.30%
17.61%
65.88%
8.11%

6.40%
14.17%
62.78%
17.76%

Interest Expense
ODA & 0th. Transaction Accts.
Savings Deposits
Time Deposits
Borrowings & Other Liabilities

Composition of Non-Interest Expense

50%
45%
40%
35%
30%
25%
20%
15%
10%
5%

0%
Invest.

Real Estate

Install.

Comm'I

Deposits

■ Assets

ml Assets up to $200 M

Non-Interest Expense
Investments
Real Estate Loans
Installment Loans
Commercial Loans
Deposits
Borrowings & Other Liabilities
Trust
Other Services


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Borrowings

7

Trust

0th
Services

> $200 M

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

2.56%
13.83%
11.00%
13.38%
44.09%
1.04%
6.76%
7.34%

1.85%
14.66%
10.01%
12.13%
.46.52%
0.34%
6.97%
7.53%

Income and Expense Summary
Percent of Product Line Volume

Interest Income

Investments
Real Estate Loans
Installment Loans
Commercial Loans

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

5.61%
8.51%
9.55%
9.20%

6.04%
8.30%
9.08%
8.88%

1.44%
3.26%
5.41%
6.85%

1.16%
3.06%
5.60%
5.39%

Interest Expense

Demand Deposits
Savings Deposits
Time Deposits
Borrowings & Other Liabilities

Non-Interest Income

Investments
Real Estate Loans
Installment Loans
Commercial Loans
Demand Deposits
Savings Deposits
Time Deposits

0.24%
0.49%
0.54%
0.22%
1.59%
0.08%
0.03%

0.23%
0.55%
0.38%
0.23%
1.69%
0.05%
0.04%

0.23%
1.38%
3.99%
1.95%
3.45%
1.60%
0.44%
0.77%

0.16%
1.28%
2.84%
1.68%
3.92%
1.55%
0.54%
0.08%

Non-Interest Expense

Investments
Real Estate Loans
Installment Loans
Commercial Loans
Demand Deposits
Savings Deposits
Time Deposits
Borrowings & Other Liabiltiies


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

8

Overview

Net Income I Total Assets

3.00

c

2.00

Q)

...u
~

1.00

Assets up to $200 M

Assets > $200 M

Total Expense/ Total Income

100.00
80.00

c
Q)

ifu


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

60.00
40.00
20.00
0.00-+"----.........Assets up to $200 M

Assets > $200 M

9

Overview

Net Interest Margin

10.00
8.00

E
Cl)

s.oo

(.)

i

4.00
2.00

Assets up to $200 M

Assets > $200 M

Non-Interest Income I Non-Interest Expense

50.00
40.00

E
30.oo
Cl)
(.)

a..

&_ 20.00
10.00


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets up to $200 M

Assets > $200 M

10

Overview

Non-Interest Expense/ Total Expense

c

8

~

60.00
50.00
40.00
30.00
20.00
10.00
0.00 _____......._ _ ___,__ _~ - - - - - - - ' - - - Assets up to $200 M
Assets > $200 M

Non-Interest Income I Total Income

20.00
15.00

c

8

10.00

G)

Q.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

5.00

Assets up to $200 M

Assets > $200 M

11

Overview

Loans / Deposits

100.00
80.00

'EQ)

...

60.00

0

Q)

ll.

40.00
20.00
0.00 ____...,___ _ _......-:;_ _---,._ ____._____.-:;..__ __,,,
Assets up to $200 M

Assets > $200 M

Net Loan Losses / Total Loans

0.50
0.40

i

0.30

;

0.20

0

ll.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets up to $200 M

Assets > $200 M

12

Overview

Salaries & Fringe/ Total Non-Interest Expense

100.00
80.00

'EG)

60.00

"

40.00

~


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

20.00
0.00

~----'--_;;__..;;;.==-==----~---L...........;;;;..____;,,..;:,__..-:::.,_ _....,,..,

Assets up to $200 M

Assets > $200 M

Net Income / FTE Personnel

$50,000
$40,000
$30,000
$20,000
$10,000
$0¥----'--....::...----~=-------r----1-.....:..._.;;;...___,J~--✓

Assets up to $200 M

Assets >$200 M

13

Investment Summary
INVESTMENTS
Included as investments are U.S. securities, municipal securities and loans, Federal Funds sold,
liquidity loans, and other investments. Non-Interest income on investments includes gains and losses
on securities. The income graphed below is shown before transfer pricing.

Investments Net Income
(Before Transfer Pricing)

10.00

8.00

0 G)
'EG) E

6.00

~

~o>

4.00

G)

C.

2.00

0.00

-+"'------------'------.---------------,'"

Assets > $200 M

Assets up to $200 M

Non-Interest Income I Total income
(Before Transfer Pricing)

5.00
4.00

i
if

3.00

(.)

2.00
1.00

0.00

-I'-----


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets up to $200 M

Assets > $200 M

14

Investments Summary
Dollars

$ VOLUME OF OUTSTANDINGS

Investment Dollars/Earning Assets

Interest Income
-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$26,017,153
36.20%

$118,341 ,679
33.58%

$1,460,626
$885.160
$575,465
$61,550
$637,016

$7,151,763
$4,310.373
$2,841,389
$266,870
$3,108,259

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense
Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
All Other Direct Expenses
Total Direct Expenses
Net Indirect Expenses

$69,405
$18,709
$88, 113

$22,968
$2,780
$1 ,765
$464
$2,378
$4,268
$64,173

$84,100
$8,759
$4,363
$1 ,603
$7,650
$12,195
$206,784

$7.430

$17,320

$71,603

$224,104

$565,413

$2,884,155

$1,450,573

$7,194,529

Total Non-Interest Expense

Net Income

Memo: Net Income Before COF

$23,265
$6,286
$29,550

Composition of Non-Interest Expenses
Assets > $200 M

Assets up to $200 M

10%

8%
El Personnel

ml Personnel

■

Other Direct

■

Other Direct

□

Net Indirect

□

Net Indirect

Personnel Expense

$29,550

Personnel Expense

Other Direct Expenses

$34,623

Other Direct Expenses

Net Indirect Expenses

$7,430

Net Indirect Expenses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

15

$88,113
$118,671
$17,320

Investments Summary
Percent of Investments $ Volume

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$26,017,153

$118,341 ,679

5.61%
3.40%
2.21%
0.24%
2.45%

6.04%
3.64%
2.40%
0.23%
2.63%

Direct Expenses
Salary
Fringe Benefits
Personnel Expense

0.09%
0.02%
0. 11%

0.06%
0.02%
0.07%

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
All Other Direct Expenses
Total Direct Expenses

0.09%
0.01%
0.01%
0.00%
0.01%
0.02%
0.25%

0.07%
0.01%
0.00%
0.00%
0.01%
0.01%
0.17%

Net Indirect Expenses

0.03%

0.01%

Total Non-Interest Expense

0.28%

0.19%

Net Income

2.17%

2.44%

Memo: Net Income Before COF

5.58%

6.08%

$ VOLUME OF OUTSTANDINGS

Interest Income
-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense
-Non-Interest Expenses

Pre-Tax Ratios

Non-Interest Income/Total Direct Expenses

95.91% ·

Personnel Expense/Total Direct Expenses

46.05%

42.61%

Net Indirect Expenses/Total Direct Expenses

11.58%

8.38%

0.41

1.20

Investments FTE Personnel


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

16

129.06%

Real Estate Loan Summary
REAL ESTATE LOAN
Included as real estate loans are mortgages on 1 to 4 family unit dwellings, construction and land
development loans, home equity loans, and commercial real estate loans. Also included are real
estate loans that were purchased but are serviced by other entities. The income graphed below is
shown before transfer pricing.

Real Estate Net Income
(Before Transfer Pricing)

10.00
8.00

0 G)
E
E
G) :,

~o
>

6.00
4.00

G)

a.

2.00
o.oo~--....i..;;;;;.:;;....;_.::.-...

Assets up to $200 M

Assets > $200 M

Real Estate - Non-Interest Income/ Total Income
(Before Transfer Pricing)

10.00
8.00

~

6.00

;
a.

4.00

u


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets up to $200 M

Assets> $200 M

17


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

This page left intentionally blank.

18

Real Estate Loan Summary
Dollars

78 Institutions
Assets up to $200 M
$ VOLUME OF OUTSTANDINGS
Average # Loans Outstanding

$121,775,086
2,297
35.15%

$23,625,449
467
32.08%

Real Estate Outstandings/Earning Assets

Interest Income
-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense

14 Institutions
Assets > $200 M

$2,010,217
$811,856
$1,198,361
$115.897
$1,314,257

$10,058,482
$4,644,769
$5,413,712
$616,288
$6,030,000

$124,784
$30,057
$154,842

$589,006
$168,842
$757,847

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
Credit Reports
Appraisal Fees
All Other Direct Expenses
Total Direct Expenses

$16,413
$23,042
$13,505
$4,015
$20,822
$877
$8,254
$33.454
$275,225

$52,801
$122,752
$70,577
$22,778
$118,008
$5,781
$101,496
$160,507
$1,412,547

Net Indirect Expenses
Total Non-Interest Expense

$61,533
$336,757

$263,347
$1,675,895

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits

Personnel Expense

- Net Loan Losses

$28,282

$154,745

$949,219

$4,199,361

$1 ,761,075

$8,844,130

Net Income
Memo: Net Income Before COF

Composition of Non-Interest Expenses

Assets up to $200 M

Assets > $200 M

16%

II Personnel
46%

■

Other Direct

□

Net Indirect

lEJ Personnel
45%

■

Other Direct

□

Net Indirect

$154,842

Personnel Expense

$757,847

Other Direct Expenses

$120,383

Other Direct Expenses

$654,700

Net Indirect Expenses

$61,533

Net Indirect Expenses

$263,347

Personnel Expense


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

19

Real Estate Loans Summary
Percent of Real Estate $ Volume

$ VOLUME OF OUTSTANDINGS

78 Institutions

14 Institutions

Assets up to $200 M

Assets > $200 M

$23,625,449

Interest Income
-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense

$121,775,086

8.51%
3.44%
5.07%
0.49%
5.56%

8.26%
3.81%
4.45%
0.51%
4.95%

Direct Expenses
Salary
Fringe Benefits
Personnel Expense

0.53%
0.13%
0.66%

0.48%
0.14%
0.62%

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
Credit Reports
Appraisal Fees
All Other Direct Expenses
Total Direct Expenses

0.07%
0.10%
0.06%
0.02%
0.09%
0.00%
0.03%
0.14%
1.16%

0.04%
0.10%
0.06%
0.02%
0.10%
0.00%
0.08%
0.13%
1.16%

0.26%
1.43%

0.22%
1.38%

-Net Loan Losses
Net Income

0.12%
4.02%

0.13%
3.45%

Memo: Net Income Before COF

7.45%

7.26%

Non-Interest Income/Total Direct Expenses

42.11%

43.63%

Personnel Expense/Total Direct Expenses

56.26%

53.65%

Net Indirect Expenses/Total Direct Expenses

22.36%

18.64%

-Non-Interest Expenses

Net Indirect Expenses
Total Non-Interest Expense

Pre-Tax Ratios


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

20

Real Estate Loan Information

$ VOLUME OF OUTSTANDINGS
Average # Loans Outstanding
Average Size Loan

# Loans Made
# Loans Serviced

78 Institutions

14 Institutions

Assets up to $200 M

Assets > $200 M

$23,625,449
467
$51,839

$121,775,086
2,297
$60,174

180
481

793
2,986

828.45
4,868.69

3,930.44
30,833.84

0.00
212.68
3.30

0.00
939.14
16.74

# Payments Received

Electronic
Non Electronic
# Applications Received

Electronic
NonElectronic
FTE Personnel

Productivity Measures
Loans Made/Applications Received

84.70%

Average Number Loans Outstanding/FTE Personnel

141.63

Loans Made/FTE Personnel
Non-Interest lncome/FTE Personnel
Personnel Expense/FTE Personnel
Average$ Volume Outstanding/FTE Personnel

Item Costs
Applications-Electronic
Applications-Non Electronic

84.39%
137.26

54.58

47.35

$35,116

$36,825

$46,916

$45,283

$7,158,393

$7,276,360

$0.00

$0.00

$105.10

$112.14

Payments-Electronic

$0.06

$0.06

Payments-Non Electronic

$1 .68

$1.79

$105.06

$111.94

Loan Disbursement

$43.58

$46.43

Loan Maintenance-Monthly

$51.82

$55.21

Loan Set Up

Average Costs
To Make a Loan

N/A

Electronic

N/A

$253.54

$270.51

Electronic

$51.75

$58.97

Non Electronic

$53.50

$57.00

Non Electronic

To Maintain a Loan-Monthly


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

21

Real Estate Loans - Item Costs
78 Institutions
Assets up to $200 M

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance-Monthly

Direct Expense

Net
Indirect Expense

Total Expense

$0

$0

$0

$18,344
$33
$5,802
$15,510
$6,434
$217,574

$3,886
$7
$1,409
$3,298
$1,368
$51,566

$22,230

Direct
Item Costs
$0.00
$85.92
$0.04
$1.37
$85.79
$35.59
$42.31

Net Indirect

$40
$7,211
$18,808
$7,802
$269,140

Item Costs
$0.00
$19.19
$0.01
$0.31
$19.27
$8.00
$9.51

Total
Item Costs
$0.00
$105.10
$0.06
$1.68
$105.06
$43.58
$51.82

Net
Indirect Expense

Total Expense

14 Institutions
Assets > $200 M

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance-Monthly


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Direct Expense
$0
$85,706
$130
$32,264
$69,253
$28,728
$1,130,221

Direct
Item Costs
$0.00
$93.64
$0.05
$1.49
$93.47
$38.77
$46.10

22

$0

$0

$16,663
$23
$6,402
$13,457
$5,582
$221,219

$102,369
$153
$38,666
$82,709
$34,310
$1,351,440

Net Indirect

Total
Item Costs
$0.00
$112.14
$0.07
$1.79
$111.94
$46.43
$55.21

Item Costs
$0.00
$18.50
$0.01
$0.29
$18.47
$7.66
$9.11

Installment Loans Summary
INSTALLMENT LOANS
The installment loan product-line analysis includes automobile loans, student loans, credit card
loans, pre-authorized overdraft and check credit loans, other consumer loans, consumer lease
financing receivables, purchased installment loans, overdrafts in consumer checking accounts,
and commercial loans processed by installment loan staff. The income graphed below is shown
before transfer pricing.

Installment Loan Net Income
(Before Transfer Pricing)

10.00

~

8.00

0

6.00

::::,

>
0
'Ea,

...

(.)

a,
0.

4.00
2.00
0.00
Assets up to $200 M

Assets > $200 M

Installment Loans - Non-Interest Income I Total Income
(Before Transfer Pricing)

10.00
8.00

'EG)

6.00

(.)

t

0.

4.00


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets > $200 M

Assets up to $200 M

23


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

This page left intentionally blank.

24

Installment Loans Summary
Dollars

$ VOLUME OF OUTSTANDINGS

77 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$6,512,178

$36,716,429

1,195

6,636

Average # Loans Outstanding
Installment Loan Outstandings/Earning Assets

9.14%

Interest Income
-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense

$622,443
$221.821
$400,622
$34,996
$435,619

10.02%
$3,333,813
$1,378,306
$1,955,507
$139,840
$2,095,347

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense
Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
Credit Reports
All Other Direct Expenses
Total Direct Expenses

Net Indirect Expenses
Total Non-Interest Expense

- Net Loan Losses
Net Income
Memo: Net Income Before COF

$96,883
$24,739
$121,622

$354,397
$97,942
$452,339

$419
$20,163
$11,795
$3,513
$17,023
$2,960
$27,635
$205,129

$1,260
$87,398
$54,239
$16,451
$86,305
$17,785
$129.164
$844,941

$54,772

$200,397

$259,901

$1,045,338

$38,127
$137,591

$227,993
$822,017

$359,412

$2,200,322

Composition of Non-Interest Expenses
Assets > $200 M

Assets up to $200 M

47%

Im Personnel

l'El Personnel
■
□

Other Direct

■ Other

Net Indirect

□

Direct

Net Indirect

Personnel Expense

$452,339

Other Direct Expenses

$83,507

Other Direct Expenses

$392,602

Net Indirect Expenses

$54,772

Net Indirect Expenses

$200,397

Personnel Expense


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

$121,622

25

Installment Loans Summary
Percent of Installment Loan $ Volume

$ VOLUME OF OUTSTANDINGS

77 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$6,512,178

Interest Income
-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense

9.56%
3.41%
6.15%
0.54%
6.69%

$36,716,429

9.08%
3.75%
5.33%
0.38%
5.71%

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

1.49%
0.38%
1.87%

0.97%
0.27%
1.23%

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
Credit Reports
All Other Direct Expenses
Total Direct Expenses

0.01%
0.31%
0.18%
0.05%
0.26%
0.05%
0.42%
3.15%

0.00%
0.24%
0.15%
0.04%
0.24%
0.05%
0.35%
2.30%

Net Indirect Expenses
Total Non-Interest Expense

0.84%
3.99%

0.55%
2.85%

-Net Loan Losses
Net Income

0.59%

0.62%

2.11%

2.24%

Memo: Net Income Before COF

5.52%

5.99%

Non-Interest Income/Total Direct Expenses

17.06%

16.55%

Personnel Expense/Total Direct Expenses

59.29%

53.54%

Net Indirect Expenses/Total Direct Expenses

26.70%

23.72%

Pre-Tax Ratios


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

26

Installment Loan Information

$ VOLUME OF OUTSTANDINGS
Average # Loans Outstanding
Average Size Loan

# Loans Made

# Loans Serviced
# Payments Received

Electronic
Non Electronic
# Applications Received
Electronic
Non Electronic
FTE Personnel

77 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$6,512,178
1,195
$5,451

$36,716,429
6,636
$5,533

659
1,186

2,166
6,925

1,805.35
11,224.11

11,242.76
48,642.71

0.00
764.71
2.77

0.00
3,658.69
11.75

Productivity Measures
431 .72
238.03
$12,646
$43,948
$2,353,173

Average Number Loans Outstanding/FTE Personnel
Loans Made/FTE Personnel
Non-Interest lncome/FTE Personnel
Personnel Expense/FTE Personnel
Average$ Volume Outstanding/FTE Personnel

564.91
184.38
$11,904
$38,505
$3,125,467

Item Costs
Applications-Electronic
Applications-Non Electronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance-Monthly

$0.00
$39.73
$0.12
$2.41
$75.81
$12.43
$16.34

Average Costs
To Make a Loan
Electronic
Non Electronic

$0.00
$34.25
$0.11
$2.05
$65.37
$10.72
$11.65

N/A

N/A
$127.97

$110.34

$15.49
$18.92

$10.88
$13.34

To Maintain a Loan-Monthly
Electronic
Non Electronic


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

27

Installment Loans - Item Costs

77 Institutions
Assets up to $200 M

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance-Monthly

Direct Expense

Net
Indirect Expense

Total Expense

$0

$0

$0

$18,438
$156
$16,154
$29,895
$4,903
$135,201

$4,769
$42
$4,387
$7,796
$1 ,279
$36,564

$23,207
$198
$20,541
$37,691
$6,182
$171,765

Direct

Net Indirect

Item Costs
$0.00
$31.45
$0.10
$1.91
$60.01
$9.84
$12.93

Item Costs
$0.00
$8.28
$0.03
$0.50
$15.80
$2.59
$3.41

Total
Item Costs
$0.00
$39.73
$0.12
$2.41
$75.81
$12.43
$16.34

16 Institutions
Assets > $200 M

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance-Monthly


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Direct Expense

Net
Indirect Expense

$0

$0

$78,101
$744
$63,215
$86,955
$14,262
$640,267

$16,749
$123
$14,313
$19,090
$3,131
$156,806

Direct

Net Indirect

Item Costs
$0.00
$29.14
$0.09
$1.75
$55.61
$9.12
$9.56

Item Costs
$0.00
$5.11
$0.02
$0.31
$9.76
$1 .60
$2.08

28

Total Expense
$0
$94,850
$867
$77,528
$106,045
$17,393
$797,072

Total
Item Costs
$0.00
$34.25
$0.11
$2.05
$65.37
$10.72
$11.65

Commercial Loans Summary
COMMERCIAL LOAN
The commercial loan product line includes agricultural loans, commercial and industrial loans,
Small Business Administration loans, commercial lease financing receivables, loans purchased by
the institutions but serviced by others, and non-pre-authorized overdrafts in commercial checking
accounts. Commercial loans processed by installment loan staff are included with the installment
loans. The income graphed below is shown before transfer pricing.

Commercial Loans Net Income
(Before Transfer Pricing)

10.00

0 G)
E
E
Q) ::l

~o
>

8.00
6.00
4.00

Q)

D..

2.00
0.00

- + ' - - - - - - - - - - . . . - : ; . . - - - , - - - -........- - - - - a : - - - - r

Assets up to $200 M

Assets > $200 M

Commercial Loans - Non-Interest Income/ Total Income
(Before Transfer Pricing)

5.00
4.00

i
if

3.00

CJ

2.00
1.00

o.oo---


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets up to $200 M

Assets > $200 M

29


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Federal Reserve Bank of St. Louis

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30

Commercial Loans Summary
Dollars

$ VOLUME OF OUTSTANDINGS

75 Institutions

13 Institutions

Assets up to $200 M

Assets > $200 M

$16,224,672

Average # Loans Outstanding

$82,102,325

496

Commercial Loan Outstandings/Earning Assets

1,068

23.42%
$1 ,493,900
$577.228
$916,672

Interest Income
-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense

22.64%
$7,366,025
$3.011,182
$4,354,844

$35,956

$164,645

$952,628

$4,519,489

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

$128,176
$34,030
$162,206

$545,243
$141,949
$687,192

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
Credit Reports
All Other Direct Expenses
Total Direct Expenses

$23,964
$21 ,192
$11 ,677
$3,560
$17,743
$1 ,147
$30,974
$272,462

$74,425
$92,619
$54,358
$16,094
$91 ,372
$3,788
$120,502
$1,140,351

Net Indirect Expenses
Total Non-Interest Expense

$55,297
$327,759

$197,850
$1,338,201

-Net Loan Losses
Net Income
Memo: Net Income Before COF

$57,109

$203,076

$567,761

$2,978,212

$1 ,144,989

$5,989,393

Composition of Non-Interest Expenses
Assets up to $200 M

Assets > $200 M

15%

17%

Iii Personnel
49% ■ Other Direct

mPersonnel
51%

D Net Indirect

Personnel Expense
Other Direct Expenses
Net Indirect Expenses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

■ Other
□

Personnel Expense
Other Direct Expenses
Net Indirect Expenses

$162,206
$110,256
$55,297

31

Direct

Net Indirect

$687,192
$453,159
$197,850

Commercial Loan Summary
Percent of Commercial Loan $ Volume

75 Institutions

13 Institutions

Assets up to $200 M

Assets > $200 M

$16,224,672

$ VOLUME OF OUTSTANDINGS

$82,102,325

Interest Income

9.21%

8.97%

-Cost of Funds (COF)
Net Interest Income
+Non-Interest Income
Net Income Before Non-Interest Expense

3.56%
5.65%
0.22%
5.87%

3.67%
5.30%
0.20%
5.50%

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

0.79%
0.21%
1.00%

0.66%
0.17%
0.84%

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
Credit Reports
All Other Direct Expenses
Total Direct Expenses

0.15%
0.13%
0.07%
0.02%
0.11%
0.01%
0.19%
1.68%

0.09%
0.11%
0.07%
0.02%
0.11%
0.00%
0.15%
1.39%

Net Indirect Expenses
Total Non-Interest Expense

0.34%
2.02%

0.24%
1.63%

0.35%
3.50%

0.25%
3.63%

7.06%

7.30%

Non-Interest Income/Total Direct Expenses

13.20%

14.44%

Personnel Expense/Total Direct Expenses

59.53%

60.26%

Net Indirect Expenses/Total Direct Expenses

20.30%

17.35%

-Net Loan Losses
Net Income

Memo: Net Income Before COF

Pre-Tax Ratios


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

32

Commercial Loan Information

$ VOLUME OF OUTSTANDINGS
Average# Loans Outstanding
Average Size Loan

# Loans Made
# Loans Serviced

75 Institutions

13 Institutions

Assets up to $200 M

Assets > $200 M

$16,224,672
496
$40,402

$82,102,325
1,068
$79,405

401
490

721
1,068

366.21
3,188.71

491 .15
10,516.92

0.00
418.84
2.92

0.00
747.15
11.90

# Payments Received

Electronic
Non Electronic
# Applications Received

Electronic
Non Electronic
FTE Personnel

Productivity Measures
169.49
137.11
$12,298
$55,479
$5,549,300

Average Number Loans Outstanding/FTE Personnel
Loans Made/FTE Personnel
Non-Interest lncome/FTE Personnel
Personnel Expense/FTE Personnel
Average $ Volume Outstanding/FTE Personnel

Item Costs
Applications-Electronic

89.79
60.60
$13,837
$57,751
$6,899,801

$0.00

$0.00

$317.25

$445.39

Payments-Electronic

$0.02

$0.03

Payments-Non Electronic

$2.40

$3.74

Loan Set Up

$81.71

$114.72

Loan Disbursement

$37.33

$52.41

Loan Maintenance-Monthly

$57.42

$80.61

N/A
$436.29

N/A
$612.52

$58.87
$54.05

$96.02
$84.35

Applications-Non Electronic

Average Costs
To Make a Loan
Electronic
Non Electronic

To Maintain a Loan-Monthly
Electronic
Non Electronic


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

33

Commercial Loans - Item Costs

75 Institutions
Assets up to $200 M

Activity
Applications-Electronic
Applications-Nonelectronic
1 Payments-Electronic
P yments-NonElectronic
L n Set Up
L • n Disbursement
l
n Maintenance

1

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance-Monthly

Direct Expense
$0
$61,791
$4
$5,252
$15,325
$7,002
$170,864

Net
Indirect Expense
$0
$13,398
$1
$1,092
$3,320
$1,517
$35,984

Direct

Net Indirect

Item Costs

Item Costs
$0.00
$56.75
$0.02
$0.42
$14.62
$6.68
$10.27

$0.00
$260.50
$0.02
$1.97
$67.09
$30.65
$47.15

Total Expense

$0
$75,189
$5
$6,344
$18,645
$8,518
$206,849

Total
Item Cost
$0.00
$317.25
$0.02
$2.40
$81.71
$37.33
$57.42

13 Institutions
Assets > $200 M

Activity
Applications-Electronic

Applications-Nonelectronic
Payments-Electronic

Direct Expense
$0
$231,652

Net
Indirect Expense
$0
$42,148

Total Expense
$0
$273,800

$16

$3

Payments-Non Electronic

$31,071

$5,183

$19
$36,254

Loan Set Up

$54,996

$10,131

$65,127

Loan Disbursement

$25,126

$4,629

$29,755

$768,581

$135,758

$904,338

Loan Maintenance

Activity
Applications-Electronic
Applications-Nonelectronic
Payments-Electronic
Payments-Non Electronic
Loan Set Up
Loan Disbursement
Loan Maintenance-Monthly


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Direct

Net Indirect

Item Costs

Item Costs
$0.00
$68.21
$0.00
$0.57
$17.57
$8.03
$12.34

$0.00
$377.18
$0.03
$3.17
$97.15
$44.38
$68.26

34

Total
Item Cost
$0.00
$445.39
$0.03
$3.74
$114.72
$52.41
$80.61

Demand Deposit Summary
DEMAND DEPOSITS
The demand deposit product line encompasses all demand and transaction accounts, including
interest bearing checking, non-interest bearing checking, non-interest bearing escrow accounts,
and outstanding official checks, travelers checks, and money orders. The expenses graphed
below are shown before transfer pricing and include only direct interest and non-interest expenses.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Demand Deposit Net Income
(Before Transfer Pricing)

0.00
-1.00

0 Cl)
E E -2.00
Cl)

~

::::,

o

-3.00

Cl)>

c..

-4.00
-s.00-----------------------r
Assets up to $200 M
Assets > $200 M

Demand Deposit - Income/ Total Expense
(Before Transfer Pricing)

40.00
30.00

E

B

i

20.00
10.00

Assets up to $200 M

Assets > $200 M

35


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Federal Reserve Bank of St. Louis

This page left intentionally blank.

36

Demand Deposit Summary
Dollars

$ VOLUME OF DEMAND DEPOSITS

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$19,177,372

$76,565,702

Credit for Funding (CFF)
- Interest Expense
Net Interest Income
+ Non-Interest Income
Service Charges
Penalty Fees
Other
Total Non-Interest Income

$276,601
$276,601
$0

$889,462
$889,462
$0

$132,396
$165,291
$19,918
$317,605

$508,179
$736,911
$105,633
$1,350,723

Net Income Before Non-Interest Expense

$317,605

$1,350,723

$169,155

$800,557

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits

$42,698

$215 896

$211,854

$1,016,453

Vendor Data Processing

$70,000

$219,894

Furniture & Equipment

$60,294

$286,864

Printing, Postage, & Freight

$35,541

$157,719

Telephone & Electronic Access

$10,514

$51,177

Occupancy

$53,426

$274,678

Personnel Expense

FDIC Insurance

$3,451

$15,239

$91,054

$452 874

Total Direct Expenses

$536,134

$2,474,898

Net Indirect Expenses
Total Non-Interest Expense

$156,330
$692,465

$598,020
$3,072,917

Net Income

($374,859)

($1,722, 194)

Memo: Net Income Before CFF

($651,461)

($2,611,655)

All Other Direct Expenses*

Composition of Non-Interest Expenses
Assets > $200 M

Assets up to $200 M

□ Personnel

□ Personnel

■

Other Direct

□

Net Indirect

■ Other
□

46%

Personnel Expense
Other Direct Expenses
Net Indirect Expenses

Net Indirect

48%

Personnel Expense
Other Direct Expenses
Net Indirect Expenses

$211,854
$324,281
$156,330

*All Other Direct Expenses includes Return Item Expense.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Direct

37

$1,016,453
$1,458,445
$598,020

Demand Deposit Summary
Percent of Demand Deposit $ Volume

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$19,177,372
3,359

$ VOLUME OF DEMAND DEPOSITS

Average Number of Accounts

$76,565,702
13,539

Credit for Funding (CFF)
-Interest Expense

1.44%

1.16%
1.16%

Net Interest Income

0.00%

0.00%

0.69%
0.86%
0.10%
1.66%

0.66%
0.96%
0.14%
1.76%

1.66%

1.76%

0.88%
0.22%
1. 10%

1.05%
0.28%
1.33%

All Other Direct Expenses*
Total Direct Expenses

0.37%
0.31%
0.19%
0.05%
0.28%
0.02%
0.47%
2.80%

0.29%
0.37%
0.21%
0.07%
0.36%
0.02%
0.59%
3.23%

Net Indirect Expenses
Total Non-Interest Expense

0.82%
3.61%

0.78%
4.01%

Net Income

(1.95%)

(2.25%)

Memo: Net Income Before CFF

(3.40%)

(3.41%)

Non-Interest Income/Total Direct Expenses

59.24%

54.58%

Personnel Expense/Total Direct Expenses

39.52%

41.07%

Net Indirect Expenses/Total Direct Expenses

29.16%

24.16%

Number of Return Items (On-Us)
Number of Return Items (Transit)

4,594
3,125

23,402
25,659

Number of Official Checks, Money Orders, etc., Issued

9,370

71,927

1.44%

+Non-Interest Income
Service Charges
Penalty Fees
Other
Total Non-interest Income
Net Income Before Non-Interest Expense

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense
Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
FDIC Insurance

Pre-Tax Ratios

* All Other Direct Expenses includes Return Item Expense.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

38

Average Demand Deposit Account Profitability

Analysis of Average Demand Deposit Account

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

Earnings Per Account Per Month

$7.17
$7.17
$0.00

$5.76
$5.76
$0.00

+Non-Interest Income
Service Charges
Penalty Fees
Other
Total Non-Interest Income

$3.20
$4.23
$0.54
$7.96

$3.29
$4.64
$0.61
$8.54

Net Income Before Non-Interest Expense

$7.96

$8.54

Credit for Funding (CFF)
-Interest Expense
Net Interest Income

-Activity Expenses*
Deposits - Electronic
Deposits - NonElectronic
Withdrawals - Electronic
Withdrawals - NonElectronic
Transit Checks Deposited
Transit Checks Cashed
Accounts Opened
Accounts Closed
On-Us Checks Cashed
Account Maintenance(Truncated)
Account Maintenance(Non Truncated)

$0.01
$0.60
$0.34
$3.24
$1.50
$0.30
$0.16
$0.05
$0.28
$1 .1 7
$5.73

Total Activity Expense

-Net Indirect Expenses
Net Income

Memo: Net Income Before CFF

*Excludes Official Checks.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

39

$13.40

$0.02
$0.60
$0.39
$3.47
$1 .74
$0.50
$0.12
$0.06
$0.50
$0.84
$7.71
$15.95

$3.88

$3.70

($9.31)

($11.11)

($16.48)

($16.87)

Demand Deposits Information

$ VOLUME OF DEMAND DEPOSITS
Average Number of Accounts
Average Account$ Volume

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$19,177,372

$76,565,702

3,359
$5,709

13,539
$5,655

1,575

# Accounts Truncated

5,662

# Deposits
Electronic
Non Electronic

60,435.50

193,526.41

134,035.11

458,939.55

# Withdrawals
Electronic
Non Electronic
# Transit Checks Deposited

171,756.35

648,746.08

735,004.64

2,889,343.48

469,388.02

2,176,064.23

594

# Accounts Opened

# Accounts Closed
FTE Personnel

Productivity Measures
Deposits per Account per Month
Withdrawals per Account per Month
Transit Checks Deposited per Account per Month
Average Number Accounts/FTE Personnel
Account Opened/FTE Personnel
Non-Interest lncome/FTE Personnel
Personnel Expense/FTE Personnel
Average $ Volume/FTE Personnel

1,608

8.67

38.14

4.82
22.49
11.64
387.57
68.58
$35,078
$24,444
$2,212,675

Item Costs*
Deposits-Electronic
Deposits-Non Electronic

2,411

436

4.02
21.78
13.39
354.95
63.22
$33,859
$26,649
$2,007,359

0.96

1.15

24.02

28.24

Withdrawals-Electronic

11.57

13.93

Withdrawals-Non Electronic

23.62

21.n

Transit Check Deposited

17.27

20.31

Transit Check Cashed
Account Opened

27.65
$10.21

32.52
$12.01

Account Closed
On-Us Checks Cashed

$6.13
26.03

$7.20

Account Maintenance(Truncated)-Monthly

$2.66

$2.72

Account Maintenance(NonTruncated)-Monthly

$9.73

$11.64

Offrcial Checks, Money Orders, etc. Issued

$1.10

$1.30

* Item Costs are in cents unless a$ is shown. Also, Item Costs include direct and net indirect expenses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

40

30.61

Demand Deposit - Item Costs

78 Institutions
Assets up to $200 M
Net
Activity
Deposit-Electronic

Deposit-Non Electronic

Direct Expense

Indirect Expense

Total Expense

$434

$130

$564

$24,962

$7,433

$32,394

$14,594

$4,549

$19,143

$125,392

$39,713

$165,105

Transit Check Deposited

$63,589

$18,681

$82,270

Transit Check Cashed

$11,056

$3,804

$14,859

Account Opened

$4,986

$1,455

$6,440

Account Closed

$2,134

$646

$2,780

$10,072

$3,718

$13,789

Withdrawal-Electronic
Withdrawal-Non Electronic

On-Us Checks Cashed
Account Maintenance (Truncated)
Account Maintenance (NonTruncated)
Official Checks, etc. Issued

$41,180

$13,134

$54,314

$236,435

$72,594

$309,029

$7,806

$2,348

$10,154

78 Institutions
Assets up to $200 M

Activity
Deposit-Electronic

Direct

Net Indirect

Total

Item Cost*

Item Cost*

Item Cost*

0.73

0.22

18.35

5.67

0.96
24.02

Deposit-Non Electronic
Withdrawal-Electronic
Withdrawal-Non Electronic

8.85

2.72

18.04

5.57

11.57
23.62

Transit Check Deposited

13.19

4.08

17.27

Transit Check Cashed

21 .12

6.53

27.65

Account Opened

$7.80

$2.41

$10.21

Account Closed

$4.68

$1.45

$6.13

On-Us Checks Cashed

19.89

6.14

26.03

Account Maintenance(Truncated)-Monthly

$2.06

$0.60

$2.66

Account Maintenance(NonTruncated)-Monthly
Official Checks, etc. Issued

$7.41
$0.84

$2.32
$0.26

$9.73
$1 .10

• Item Costs are in cents unless a$ is shown.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

41

Demand Deposit - Item Costs

16 Institutions
Assets > $200 M
Net
Activity

Direct Exgense
$1 ,572

Deposit-Electronic

Indirect Exgense
$368

Total Exgense
$1,940
$113,213

Deposit-Non Electronic

$90,072

$23,141

Withdrawal-Electronic

$59,912

$14,303

$74,215

Withdrawal-Non Electronic

$540,312

$138,571

$678,883

Transit Check Deposited

$269,750

$71,406

$341,157

Transit Check Cashed

$69,682

$17,483

$87,165

Account Opened

$20,012

$4,944

$24,955

Account Closed

$8,229

$2,005

$10,235

On-Us Checks Cashed

$131,925

$41,803

$173,728

Account Maintenance (Truncated)

$117,855

$39,537

$157,392

$1 ,205,515

$268,096

$1 ,473,611

$67,974

$18,204

$86,178

Item Cost*
0.91

Net Indirect
Item Cost*
0.24

Total
Item Cost*

22.34

5.90

28.24

Account Maintenance (NonTruncated)
Official Checks, etc. Issued

16 Institutions
Assets > $200 M

Direct
Activity
Deposit-Electronic
Deposit-Non Electronic

1.15

Withdrawal-Electronic

10.99

2.93

13.93

Withdrawal-Non Electronic

21.97

5.80

27.77

Transit Check Deposited

16.06

4.25

20.31

Transit Check Cashed

25.72

6.80

32.52

Account Opened
Account Closed

$9.50
$5.70

$12.01
$7.20

On-Us Checks Cashed
Account Maintenance(Truncated)-Monthly

$2.51
$1.50
6.40

$2.13

$2.72
$11.64
$1.30

24.21

Account Maintenance(NonTruncated)-Monthly

$9.48

$0.59
$2.16

Official Checks, etc. Issued

$1 .03

$0.27

* Item Costs are in cents unless a $ is shown.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

42

30.61

Savings Deposit Summary
SAVINGS DEPOSITS
The savings deposits product line includes all consumer and commercial savings, such as
passbook accounts, club accounts, school savings accounts, and money market deposit accounts
(MMDAs). The expenses graphed below are shown before transfer pricing and include only direct
interest and non-interest expenses.

Savings Deposit Net Income
(Before Transfer Pricing)

0.00-1"--+---1.00

0

Cl)

Cl)

:::,

c E

~

o

Cl)>

c.

-2.00
-3.00
-4.00

-s.00-----------......------------r
Assets > $200 M

Assets up to $200 M

Savings Deposits - Non-Interest Expense/ Total Expense
(Before Transfer Pricing)

50.00
40.00

i:Cl) 30.00
(.)

~
C.

20.00


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets > $200 M

Assets up to $200 M

43


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

This page left intentionally blank.

44

Savings Deposit Summary
Dollars

$ VOLUME OF SAVINGS DEPOSITS

Credit for Funding (CFF)
-Interest Expense
Net Interest Income

74 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$14,597,692

$64,438,263

$473,576
$473,576
$0

$1,970,019
$1,970,019
$0

$6,835
$4,957
$3,694
$15,486

$35,649
$0
~
$35,649

$15,486

$35,649

+Non-Interest Income
Service Charges
Penalty Fees
Other
Total Non-Interest Income
Net Income Before Non-Interest Expense
-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

$55,716
$14,260
$69,976

$264,574
$73,611
$338,186

Vendor Data Processing

$29,520

$92,878

Furniture & Equipment

$19,888

$93,287

Printing, Postage, & Freight

$11,552

$53,370

Telephone & Electronic Access
Occupancy

$3,507

$16,875

$17,829

$90,485

FDIC Insurance

$2,821

$13,018

$27,288

$120,099

Total Direct Expenses

$182,382

$818,198

Net Indirect Expenses
Total Non-Interest Expense

$52,840
$235,221

$210,771
$1,028,969

All Other Direct Expenses

Net Income
Memo: Net Income Before CFF

($219,735)

($993,320)

($693,311)

($2,963,338)

Composition of Non-Interest Expenses
Assets > $200 M

Assets up to $200 M

Ell Personnel

ml Personnel

■

Other Direct

■

□

Net Indirect

D Net Indirect
47%

48%

Personnel Expense
Other Direct Expenses
Net Indirect Expenses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Other Direct

Personnel Expense
Other Direct Expenses
Net Indirect Expenses

$69,976
$112,405
$52,840

45

$338,186
$480,012
$210,771

Savings Deposit Summary
Percent of Savings Deposit $ Volume

$ VOLUME OF SAVINGS DEPOSITS

74 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$14,597,692
2,628

Average Number of Accounts

Credit for Funding (CFF)
-Interest Expense

$64,438,263
10,493

3.24%
3.24%
0.00%

3.06%
3.06%

0.05%
0.03%
0.03%
0.11%

0.06%
0.00%
0.00%
0.06%

0.11%

0.06%

0.38%
0.10%
0.48%

0.41%
0.11%
0.52%

Vendor Data Processing

0.20%

0.14%

Furniture & Equipment

0.14%

0.14%

Printing, Postage, & Freight

0.08%

0.08%

Telephone & Electronic Access

0.02%

0.03%

Occupancy

0.12%

0.14%

FDIC Insurance

0.02%

0.02%

All Other Direct Expenses

Net Interest Income

0.00%

+Non-Interest Income
Service Charges
Penalty Fees
Other
Total Non-Interest Income
Net Income Before Non-Interest Expense

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

0.19%

0.19%

Total Direct Expenses

1.25%

1.27%

Net Indirect Expenses

0.36%

0.33%

Total Non-Interest Expense

1.61%

1.60%

Net Income

(1.51%)

(1.54%)

Memo: Net Income Before CFF

(4.75%)

(4.60%)

8.49%

4.36%

Personnel Expense/Total Direct Expenses

38.37%

41.33%

Net Indirect Expenses/Total Direct Expenses

28.97%

25.76%

Pre-Tax Ratios
Non-Interest Income/Total Direct Expenses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

46

Average Savings Deposit Account Profitability

Analysis of Average Savings Deposit Account

74 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

Earnings Per Account Per Year

Credit for Funding (CFF)
-Interest Expense
Net Interest Income
+Non-Interest Income
Service Charges
Penalty Fees
Other
Total Non-Interest Income
Net Income Before Non-Interest Expense

- Activity Expenses
Deposits - Electronic
Deposits - NonElectronic
Withdrawals - Electronic
Withdrawals - NonElectronic
Transit Checks Deposited
Accounts Opened
Accounts Closed
Account Maintenance
Total Activity Expense

-Net Indirect Expenses
Net Income

Memo: Net Income Before CFF


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

$0.00

$215.02
$215.02
$0.00

$3.92
$2.41
$1.04
$7.37

$3.51
$0.00
$0.00
$3.51

$7.37

$3.51

$0.07
$4.97
$0.51
$4.47
$13.68
$6.23
$2.64
$39.51
$72.05

$0.06
$4.80
$0.54
$5.35
$17.32
$5.11
$2.54
$44.29
$79.97

$21.99

$20.21

($86.67)

($96.67)

($286.39)

($311.68)

$199.72
$199.72

47

Savings Deposits Information

74 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$14,597,692
2,628
$6,200

$ VOLUME OF SAVINGS DEPOSITS
Average Number of Accounts
Average Account $ Volume

# Deposits

Electronic
Non Electronic
# Withdrawals
Electronic
Non Electronic
# Transit Checks Deposited
# Accounts Opened
# Accounts Closed
FTE Personnel

$64,438,263
10,493
$6,865

4,774.86
20,008.02

11,661.23
69,211.03

3,832.79
20,283.57
69,598.49
525
427
2.76

13,594.66
73,978.45
325,159.02
1,852
1,403
12.69

Productivity Measures
Deposits per Account per Year

9.43

Withdrawals per Account per Year

9.18

8.35

26.48

30.99

Transit Checks Deposited per Account per Year
Average Number Accounts/FTE Personnel

7.71

952.06

827.07

Account Opened/FTE Personnel
Non-Interest lncome/FTE Personnel

190.17

146.00

$2,686

$2,774

Personnel Expense/FTE Personnel

$25,351

$26,656

$5,288,501

$5,079,128

Average $ Volume/FTE Personnel

Item Costs*
Deposits-Electronic
Deposits-Non Electronic
Withdrawals-Electronic
Withdrawals-Non Electronic
Transit Check Deposited
Account Opened
Account Closed
Account Maintenance-Annual

5.23
81.62
44.37
81.62
59.68
$35.29
$21.18
$51.67

* Item Costs are in cents unless a$ is shown. Also, Item Costs include direct and net indirect expenses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

48

5.65
87.94
48.25
87.94
64.30
$38.03
$22.82
$55.67

Savings Deposit - Item Costs

74 Institutions
Assets up to $200 M

Activity
Deposit-Electronic
Deposit-Nonelectronic
Withdrawal-Electronic
Withdrawal-Non Electronic
Transit Check Deposited
Account Opened
Account Closed
Account Maintenance

Activity
Deposit-Electronic
Deposit-Nonelectronic
Withdrawal-Electronic
Withdrawal-Non Electronic
Transit Check Deposited
Account Opened
Account Closed
Account Maintenance-Annual

Direct Expense
$181
$11,582
$1,197
$11,824
$30,073
$13,110
$6,619
$94,700

Direct
Item Cost•
3.99
62.41
33.81
62.41
45.63
$26.99
$16.19
$39.51

Net
Indirect Expense
$52
$3,737
$323
$3,761
$8,936
$3,962
$1,968
$30,120

Net Indirect
Item Cost•
1.26
19.21
10.56
19.21
14.04
$8.31
$4.98
$12.16

Total Expense
$233
$15,319
$1,521
$15,585
$39,009
$17,071
$8,587
$124,821

Total
Item Cost•
5.23
81.62
44.37
81 .62
59.68
$35.29
$21.18
$51.67

16 Institutions
Assets > $200 M

Activity
Deposit-Electronic
Deposit-Nonelectronic
Withdrawal-Electronic
Withdrawal-Non Electronic
Transit Check Deposited
Account Opened
Account Closed
Account Maintenance

Activity
Deposit-Electronic
Deposit-Nonelectronic
Withdrawal-Electronic
Withdrawal-Non Electronic
Transit Check Deposited
Account Opened
Account Closed
Account Maintenance-Annual

Direct Expense
$462
$46,068
$4,809
$51,860
$146,438
$52,127
$22,867
$464,871

Direct
Item Cost•
4.48
69.97
38.25
69.97
51.15
$30.25
$18.15
$44.29

* Item Costs are in cents unless a $ is shown.


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Federal Reserve Bank of St. Louis

49

Net
Indirect Expense
$112
$12,277
$1,212
$13,283
$38,768
$13,966
$6,016
$125,220

Net Indirect
Item Cost*
1.17
17.98
10.00
17.98
13.14
$7.77
$4.66
$11.38

Total Expense
$574
$58,346
$6,021
$65,143
$185,206
$66,093
$28,882
$590,091

Total
Item Cost•
5.65
87.94
48.25
87.94
64.30
$38.03
$22.82
$55.67

Time Deposit Summary
TIME DEPOSITS
The time deposits product line includes retirement accounts, certificates of deposit (CDs), interest
bearing escrow accounts, and all other time deposit products. The expenses graphed below are shown
before transfer pricing and include only direct interest and non-interest expenses.

Time Deposit Net Income
(Before Transfer Pricing)

o

0.00
-1.00
-2.00
-3.00
-4.00
-5.00
-6.00

G)

c: E
G)

~

::::,

0

if >

-1.00~----------------------,'

Assets up to $200 M

Assets> $200 M

Time Deposits - Non-Interest Expense/ Total Expense
(Before Transfer Pricing)

10.00
8.00

~

6.00

(.)

i

a..

4.00


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets up to $200 M

Assets > $200 M

50

Time Deposit Summary
Dollars

$ VOLUME OF TIME DEPOSITS
Credit for Funding (CFF)
-Interest Expense
Net Interest Income

+Non-Interest Income
Service Charges
Penalty Fees
Other
Total Non-Interest Income

77 Institutions

14 Institutions

Assets up to $200 M

Assets > $200 M

$32,844,764

$150,535,812

$1,779,345
$1,779,345
$0

$8,395,252
$8,395,252
$0

$6,488
$6,451
$1,107
$14,046

$0
$66,232

$14,046

$66,232

Net Income Before Non-Interest Expense

iQ
$66,232

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense
Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight

$44,138
$10,905
$55,044

$175,066
$47,976
$223,042

$1,589

$4,518
$59,225

$11,663
$6,662
$2,076

$36,073
$10,881

Occupancy
FDIC Insurance

$10,733

$60,910

$6,577

All Other Direct Expenses

$18,092

$32,286
$102,761

Total Direct Expenses

$112,437

$529,696

Net Indirect Expenses
Total Non-Interest Expense

$30,337
$142,774

$144,437
$674,133

($128,728)

($607,900)

($1 ,908,072)

($9,003,152)

Telephone & Electronic Access

Net Income

Memo: Net Income Before CFF

Composition of Non-Interest Expenses
Assets up to $200 M

Assets > $200 M

□ Personnel

Ell Personnel

■

Other Direct

■ Other

□

Net Indirect

□

Direct

Net Indirect

46%

Personnel Expense

$55,044

Personnel Expense

$223,042

Other Direct Expenses
Net Indirect Expenses

$57,393
$30,337

Other Direct Expenses
Net Indirect Expenses

$306,654
$144,437


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Federal Reserve Bank of St. Louis

51

Time Deposit Summary
Percent of Time Deposit $ Volume

$ VOLUME OF TIME DEPOSITS
Average Number of Accounts

77 Institutions

14 Institutions

Assets u~ to i200 M

Assets > i200 M

$32,844,764
2,056

Credit for Funding (CFF)
Interest Expense

5.42%
5.42%
0.00%

Net Interest Income

$150,535,812
8,643

5.58%
5.58%
0.00%

• "'4on-l nterest Income
Service Charges

0.02%
0.02%
0.00%
0.04%

0.04%
0.00%
0.04%

0.04%

0.04%

0.13%
0.03%
0. 17%

0.12%
0.03%
0.15%

All Other Direct Expenses
Total Direct Expenses

0.00%
0.04%
0.02%
0.01%
0.03%
0.02%
0.06%
0.34%

0.00%
0.04%
0.02%
0.01%
0.04%
0.02%
0.07%
0.35%

Net Indirect Expenses
Total Non-Interest Expense

0.09%
0.43%

0.10%
0.45%

Net Income

(0.39%)

(0.40%)

Memo: Net Income Before CFF

(5.81%)

(5.98%)

Non-Interest Income/Total Direct Expenses

12.49%

12.50%

Personnel Expense/Total Direct Expenses

48.96%

42.11%

Net Indirect Expenses/Total Direct Expenses

26.98%

27.27%

Penalty Fees
Other
Total Non-Interest Income
Net Income Before Non-Interest Expense

0.00%

Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense
Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
FDIC Insurance

Pre-Tax Ratios


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

52

Time Deposits Information

n

Institutions

14 Institutions

Assets up to $200 M

Assets > $200 M

$32,844,764
2,056
$17,255

$ VOLUME OF TIME DEPOSITS
Average Number of Accounts
Average Account$ Volume

# Deposits
Electronic
Non Electronic
# Withdrawals
Electronic
Non Electronic
# Accounts Opened
# Accounts Closed
FTE Personnel

Productivity Measures
Deposits per Account per Year
Withdrawals per Account per Year
Average Number Accounts/FTE Personnel
Account Opened/FTE Personnel
Non-Interest lncome/FTE Personnel
Personnel Expense/FTE Personnel
Average $ Volume/FTE Personnel

$150,535,812
8,643
$18,537

725.16
1,173.82

2,696.95
12,668.10

134.13
873.43
647
617
1.72

1,679.04
8,016.83
2,635
2,574
7.75

0.92
0.49
1,198.06
376.82
$3,985
$32,070
$19,136,250

1.78
1.12
1,115.58
340.14
$8,906
$28,790
$19,431,139

Item Costs*

Deposits-Electronic
Deposits-Non Electronic
Withdrawals-Electronic
Withdrawals-Non Electronic

$1 .70

$1.46

$35.01

$33.80

$5.31

$4.91

$16.20

$15.75

Account Opened

$70.35

$62.02

Account Closed

$41.17

$36.30

Account Maintenance-Annual

$24.16

$21.30

* Item Costs are in cents unless a$ is shown. Also, Item Costs include direct and net indirect expenses.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

53

Time Deposit- Item Costs

77 Institutions
Assets up to $200 M

Activity
Deposit-Electronic

Direct Expense

Withdrawal-Electronic
Withdrawal-Non Electronic
Account Opened
Account Closed
Account Maintenance

$1,418
$22,924
$468
$9,205
$28,754
$15,681
$36,937

Activity
Deposit-Electronic

Direct
Item Cost*
$1 .32

Deposit-Nonelectronic

Net
Indirect Expense
$346
$6,529
$147
$2,799
$7,575
$4,214
$9,779

Total Expense
$1 ,763
$29,454
$615
$12,004
$36,328
$19,895
$46,717

Net Indirect

Total

Item Cost*
$0.38

Item Cost*
$1 .70

Deposit-Nonelectronic

$27.50

$7.51

Withdrawal-Electronic

$4.15

$1 .16

$5.31

$12.71

$3.49

$16.20

Account Opened

$55.37

$14.97

$70.35

Account Closed

$32.41

$8.76

$41 .17

Account Maintenance-Annual

$19.01

$5.14

$24.16

Withdrawal-Non Electronic

$35.01

14 Institutions
Assets > $200 M

Activity
Deposit-Electronic
Deposit-Nonelectronic
Withdrawal-Electronic
Withdrawal-Non Electronic
Account Opened
Account Closed
Account Maintenance

Activity
Deposit-Electronic

Direct Expense
$871
$103,380
$2,419
$58,011
$142,656
$82,680
$151 ,795

Direct
Item Cost*
$1.12

Net
Indirect Expense
$174
$23,783
$571
$16,199
$40,695
$23,754
$42,543

Total Expense
$1,045
$127,164
$2,989
$74,209
$183,351
$106,434
$194,338

Net Indirect

Total

Item Cost*
$0.34

Item Cost*
$1.46

Deposit-Nonelectronic

$26.70

$7.10

Withdrawal-Electronic

$3.77

$1.15

$4.91

$12.44

$3.31

$15.75

Account Opened

$48.91

$13.12

$62.02

Account Closed

$28.62

$7.68

$36.30

Account Maintenance-Annual

$16.79

$4.50

$21.30

Withdrawal-Non Electronic

* Item Costs are in cents unless a $ is shown.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

54

$33.80

Borrowings & Other Liabilities Summary

BORROWINGS & OTHER LIABILITIES
Borrowings and other liabilities includes accounts payable, capital notes and debentures
outstandings, Fed funds purchased, TTL open note option account, loans and securities sold
under repurchase agreement, due bills or similar obligations, and overdrafts in accounts at other
institutions. The expenses graphed below are shown before transfer pricing and include only
direct interest and non-interest expenses.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Borrowings & Other Liabilities - Non-Interest Expense/ Total Expense
(Before Transfer Pricing)

E
a>

~

if

14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00

"""""--------------.-:;_---.------'-----.-;_--.,r

Assets up to $200 M

Assets > $200 M

55


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

This page left intentionally blank.

56

Borrowings & Other Liabilities Summary
Dollars

$ VOLUME OF OUTSTANDINGS

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$45,759,947

$3,181 ,209

$217,856
$217,856
$0

$2,468,623
$2,468,623
$0

$10,919
$2,891
$13,811

$12,978
$3,874
$16,853

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
All Other Direct Expenses
Total Direct Expenses

$7,002
$1 ,314
$855
$237
$1 ,258
$1 964
$26,439

$16,477
$1 ,928
$1 ,101
$341
$1 ,769
$2,233
$40,701

Net Indirect Expenses
Total Non-Interest Expense

$3,428
$29,867

$4,199
$44,900

($29,867)

($44,900)

($247,724)

($2,513,523)

Credit for Funding (CFF)
-Interest Expense
Net Interest Income

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

Net Income

Memo: Net Income Before CFF

Composition of Non-Interest Expenses
Assets > $200 M

Assets up to $200 M
9%
@

Personnel

□ Personnel

■

Other Direct

■

Other Direct

Net Indirect

□

Net Indirect

□

Personnel Expense

$13,811

Personnel Expense

Other Direct Expenses

$12,628

Other Direct Expenses

$16,853
$23,849

Net Indirect Expenses

$3,428

Net Indirect Expenses

$4,199


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Federal Reserve Bank of St. Louis

57

Borrowings & Other Liabilities Summary
Percent of Borrowings and Other Liabilities $ Volume

$ VOLUME OF OUTSTANDINGS

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

$3,181,209

Credit for Funding (CFF)
-Interest Expense

$45,759,947

6.85%
6.85%
0.00%

5.39%
5.39%

Fringe Benefits
Personnel Expense

0.34%
0.09%
0.43%

0.03%
0.01%
0.04%

Vendor Data Processing
Furniture & Equipment

0.22%

0.04%

0.04%

0.00%

0.03%

0.00%

0.01%

0.00%

Net Interest Income

0.00%

-Non-Interest Expenses
Direct Expenses
Salary

Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy

0.04%

0.00%

All Other Direct Expenses

0.06%

0.00%

Total Direct Expenses

0.83%

0.09%

Net Indirect Expenses

0.11%

0.01%

Total Non-Interest Expense

0.94%

0.10%

(0.94%)

(0.10%)

(7.79%)

(5.49%)

Net Income

Memo: Net Income Before CFF

Pre-Tax Ratios

Personnel Expense/Total Direct Expenses

52.24%

41 .41%

Net Indirect Expenses/Total Direct Expenses

12.97%

10.32%

0.20

0.26

Borrowings and Other Liabilities FTE Personnel


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Federal Reserve Bank of St. Louis

58

Trust Summary

TRUST SERVICES
Trust services encompass all activities performed for customers involving investments, portfolio
analysis, tax work, and other trust related services, and includes employee benefit trusts,
employee benefit agencies, personal trusts, estates, and all other agencies.


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Trust Services - Income I Account

$5,000
$4,000
$3,000
$2,000
$1,000
$0

Emp Ben Emp Ben
Trust
Agney

Persnl
Trust

fB Assets up to $200 M

59

Estates All Other

■ Assets

> $200 M


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Federal Reserve Bank of St. Louis

This page left intentionally blank.

60

Trust Summary
Dollars

Market Value of Trust Assets
Average Number of Accounts

22 Institutions

8 Institutions

Assets up to $200 M

Assets > $200 M

$35,159,670
449

$227,446,750
382

$210,911

$735,439

$0

$0

~
$210,911

~
$735,439

+ Non-Interest Income
Commission & Fee Income
Corporate Trust Income
Other Fiduciary Income Net of Losses
Net Income Before Non-Interest Expense

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

$68,912
$18.198
$87,110

$295,962
$90,056
$386,017

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
All Other Direct Expenses
Total Direct Expenses

$30,148
$12,243
$6,512
$2,011
$10,824
$13,657
$162,504

$68,456
$59,201
$35,072
$9,973
$58,232
$91,853
$708,805

Net Indirect Expenses
Total Non-Interest Expense

$31,392
$193,895

$146,185
$854,990

$17,016

($119,551)

Net Income

Memo: Gross Trust Income - 5 Year Average

$123,895

$500,678

Composition of Non-Interest Expenses
Assets up to $200 M

Assets > $200 M

ii Personnel
■

Other Direct

□

Net Indirect

45%

Im Personnel
■

Other Direct

□

Net Indirect

Personnel Expense

$87,110

Personnel Expense

$386,017

Other Direct Expenses
Net Indirect Expenses

$75,394
$31,392

Other Direct Expenses
Net Indirect Expenses

$322,788
$146,185


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Federal Reserve Bank of St. Louis

61

Trust Information

Number of Accounts

8 Institutions
Assets > $200 M

86
236
71
5
51
449

Employee Benefit Trust
Employee Benefit Agencies
Personal Trusts
Estates
All Other Agencies
Total

Discretionary Trust Assets
Employee Benefit Trust
Employee Benefit Agencies
Personal Trusts
Estates
All Other Agencies
Total Discretionary Trust Assets

Non-Discretionary Trust Assets
Employee Benefit Trusts
Employee Benefit Agencies
Personal Trusts
Estates
All Other Agencies
Total Non-Discretionary Trust Assets

Commission & Fee Income
Employee Benefit Trusts
Employee Benefit Agencies
Personal Trusts
Estates
All Other Agencies
Total Commission & Fee Income

Productivity Measures
Average Number Accounts/FTE Personnel
Nery-Interest lncome/FTE Personnel
Personnel Expense/FTE Personnel

Trust FTE Personnel


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

22 Institutions
Assets up to $200 M

62

81
15
149
18

ill
382

$1 ,877,256
$0
$8,955,623
$924,450
$5,274,799
$17,032,127

$13,795,750
$11,490,500
$60,427,125
$4,476,143
$46,839,000
$137,028,518

$8,941 ,728
$13,383,951
$2,998,246
$0
$19,044,932
$44,368,857

$18,716,750
$83,036,800
$910,667
$0
$40, 143,000
$142,807,217

$20,085
$58,971
$70,248
$4,660
$56,947
$210,911

$79,889
$65,343
$303,019
$69,385
$217,803
$735,439

246.74
$76,452.60
$47,838.62

53.23
$101 ,641.79
$53,819.08

1.82

7.17

Other Services Summary
OTHER SERVICES
Other customer services encompass all activities performed for customers involving credit card
sales draft acquisitions from merchants, safe deposit box rental, data processing for customers
and other institutions, travel agency services, non-fiduciary farm management, non-credit life
insurance sales, and other miscellaneous services. The figures graphed below include only direct
income and expenses, and the number of customers includes rented safe deposit boxes.

Other Services - Net Direct Expense/ Customer

$30.00
$20.00
$10.00

Assets up to $200 M

Assets > $200 M

Other Services - Percent of Safe Deposit Boxes Rented

80.00

E

60.00

...8

40.00

0.

20.00

G)


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets up to $200 M

Assets > $200 M

63


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Federal Reserve Bank of St. Louis

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64

Other Services Summary
Dollars

74 Institutions

15 Institutions

Assets up to $200 M

Assets > $200 M

Non-Interest Income
Data Services for Customers
Merchant Discount
Safe Deposit Box Rental
Other Services
Total Non-Interest Income

$8,826
$18,581
$12,877
$84,264
$124,548

$70,480
$97,602
$70,747
$338,058
$576,887

$60,913
$16,602
$77,515

$262,949
$72,486
$335,434

Vendor Data Processing
Furniture & Equipment
Printing, Postage, & Freight
Telephone & Electronic Access
Occupancy
All Other Direct Expenses
Total Direct Expenses

$6,316
$15,002
$8,762
$2,332
$12,113
$20,541
$142,582

$54
$63,112
$32,205
$11 ,755
$58,518
$124,840
$625,918

Net Indirect Expenses
Total Non-Interest Expense

$36,522
$179,104

$133,024
$758,942

($54,557)

($182,055)

-Non-Interest Expenses
Direct Expenses
Salary
Fringe Benefits
Personnel Expense

Net Income

Composition of Non-Interest Expenses
Assets up to $200 M

40%

Personnel Expense
Other Direct Expenses
Net Indirect Expenses


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Assets > $200 M

ED Personnel

ED Personnel
■

Other Direct

□

Net Indirect

44%

Personnel Expense
Other Direct Expenses
Net Indirect Expenses

$77,515
$60,031
$36,522

65

■

Other Direct

□

Net Indirect

$335,434
$290,452
$133,024

Other Services Information

Number of Customers
Data Services for Customers
Other Miscellaneous Services

15 Institutions

Assets up to $200 M

Assets > $200 M

262
1,314

Merchant Information
Number of Merchant Applications Received
Average Number of Merchants Serviced
Number of Credit Card Sales Drafts Deposited by Merchants
Total Credit Card Sales Draft Volume
Average Size Sales Draft
Merchant Discount/Sales Draft Volume

17
62
32,653
$2,949,860
$125.14
1.53%

Safe Deposit Box Information
Total Number of Safe Deposit Boxes Available
Average Number of Safe Deposit Boxes Rented
Average Income per Safe Deposit Box Rented

988
695
$18.53

Productivity Measures
Non-Interest lncome/FTE Personnel
Personnel Expense/FTE Personnel

Other Services FTE Personnel


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

74 Institutions

66

755
1,521

24
142
101 ,373
$8,612,019
$121.07
1.01%

4,739
2,655
$26.64

$42,830
$38,068

$55,508
$36,149

2.04

9.28

General Cost Center Information
GENERAL COST CENTER
The savings deposits product line includes all consumer and commercial savings, such as
passbook accounts, club accounts, school savings accounts, and money market deposit accounts
(MMDAs). The expenses graphed below are shown before transfer pricing and include only direct
interest and non-interest expenses.


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Federal Reserve Bank of St. Louis

General Cost Center - Personnel Expense/ Total Expense
(Before Transfer Pricing)

80.00

E

8
...

60.00

40.00

G>

a.

20.00
Assets up to $200 M

Assets > $200 M

General Cost Center - Income I Expense
(Before Transfer Pricing)

20.00

E

15.00

...8

10.00

a.

5.00

11)

Assets up to $200 M

67

Assets > $200 M


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Federal Reserve Bank of St. Louis

This page left intentionally blank.

68

General Cost Center Information

78 Institutions

16 Institutions

Assets up to $200 M

Assets > $200 M

Salary
Fringe Benefits
Personnel Expense

$263,435
$67,836
$331,271

$1 ,133,930
$318,139
$1,452,070

All Other Expenses*
Total Expense

$208,950
$540,221

$731,555
$2,183,625

-Income
Net Expense**

$75,483
$468,609

$375,941
$1,831,181

Distribution of General Cost Center Net Expense**
Percent of Net Indirect Expenses

Investments
Real Estate Loans
Installment Loans
Commercial Loans
Demand Deposits
Savings Deposits
Time Deposits
Borrowings & Other Liabilities
Trust
Other Services

1.87%
12.46%
11.64%
12.71%
32.63%
11.45%
7.12%
1.08%
4.76%
8.21%

8.14

General Cost Center FTE Personnel

*All Other Expenses include Professional Fees (Legal & Other)
**General Cost Center Net Expense shown for each product as "Net Indirect Expenses".


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Federal Reserve Bank of St. Louis

69

1.07%
13.86%
9.62%
10.39%
32.05%
11.89%
8.32%
0.27%
6.46%
8.90%

34.98


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

This page left intentionally blank.

1998 PARTICIPATING COMMERCIAL BANKS & THRIFTS IN THE CENTRAL REGION
WITH PRODUCT-LINE COMPARISONS
INSTITUTION NAME

CITY

GRAND VALLEY NATIONAL BANK
FIRST NATIONAL BANK@ STRATTON
FARMERS STATE BANK FT MORGAN
1ST CHOICE BANK B

GRAND JUNCTION
STRATTON
FORT MORGAN
GREELEY

FRONT RANGE BANK
IOWA SAVINGS BANK
IOWA TRUST AND SAVINGS BANK
FARMERS STATE BANK
FIRST COMMUNITY BANK
TEMPLETON SAVINGS BANK

LAKEWOOD
CARROLL
CENTERVILLE
ALGONA
NEWELL
TEMPLETON

WEST BURLINGTON BANK
IOWA STATE BANK
GRUNDY NATIONAL BANK
IOWA STATE BANK
FIRST NATIONAL BANK
FARMERS STATE BANK
COMMUNITY FIRST BANK
FIRST STATE BANK
CARROLL COUNTY STATE BANK
CENTER POINT BANK & TRUST
IOWA STATE SAVINGS BANK
ALBANY BANK & TRUST CO. NA
HERITAGE BANK
FNB OF STEELEVILLE
SOUTH SHORE BANK
FARMERS STATE BANK OF SOMONAUK

WEST BURLINGTON
DES MOINES
GRUNDY CENTER
ALGONA
AMES
JESUP
KEOSAUQUA
BELMOND
CARROLL
CENTER POINT
CRESTON
CHICAGO
CHICAGO HEIGHTS
STEELEVILLE
CHICAGO
SOMONAUK
BLOOMINGTON
MACKINAW
WALNUT

CITIZENS SAVINGS BANK
FIRST SECURITY BANK
CITIZENS FIRST STATE BANK
MIDAMERICA NATIONAL BANK
TOWN &COUNTRY BANK-SPRINGFIELD
OXFORD BANK & TRUST

CANTON
SPRINGFIELD
ADDISON
MORRIS
MORTON GROVE
DIETERICH
ROCKFORD
EARLVILLE
OTTAWA

GRUNDY COUNTY NATIONAL BANK
FNB OF MORTON GROVE
THE FIRST NAT BK OF DIETERICH
ALPINE BANK
NATIONAL BANK OF EARLVILLE
FIRST NATIONAL BANK OF OTTAWA

STATE

co
co
co
co
co
IA
IA
IA
IA
IA
IA

IA
IA
IA
IA
IA

IA
IA
IA

IA
IA
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL

MOLINE
GLEN ELLYN

IL
IL
IL

AMERICAN ENTERPRISE BANK

BUFFALO GROVE

IL

COMMUNITY BANK OF RAVENWOOD

CHICAGO

IL

QUAD CITY BANK & TRUST
COMMUNITY BANK


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

Appendix

1998 PARTICIPATING COMMERCIAL BANKS & THRIFTS IN THE CENTRAL REGION
WITH PRODUCT-LINE COMPARISONS
INSTITUTION NAME

CITY

THE HOLLAND NATIONAL BANK
FARMERS AND MECHANICS FEDERAL
THE FRIENDSHIP STATE BANK
HENDRICKS COUNTY BANK & TRUST
TERRE HAUTE FIRST NATIONAL BK
MUTUAL FEDERAL SAVINGS BANK

HOLLAND
BLOOMFIELD
FRIENDSHIP
BROWNSBURG
TERRE HAUTE
MUNCIE
WINSHESTER
RUSSIAVILLE
NORTH VERNON
WINFIELD

THE RANDOLPH COUNTY BANK
CENTRAL BANK
UNION BANK & TRUST
CORNERBANK, NA

PRATT
STERLING
WAMEGO
TOPEKA
MONTEZUMA
ST. JOHN
HAYS
GREAT BEND
IOLA
HILL CITY
LIBERAL
RUSSELLVILLE
HYDEN
ELIZABETHTOWN
CRESTVIEW HILLS
ELIZABETHTOWN

FIRST NATIONAL BANK OF PRATT
ALDEN STATE BANK
KAW VALLEY STATE BANK & TRUST
COLUMBIAN BANK AND TRUST CO
MONTEZUMA STATE BANK
FIRST NATIONAL BANK & TRUST
EMPRISE BANK N.A.
COMMUNITY BANK OF THE MIDWEST
IOLA BANK AND TRUST COMPANY
FARMERS & MERCHANTS BANK
THE COMMUNITY BANK
SOUTHERN DEPOSIT BANK
HYDEN CITIZENS BANK
FIRST CITIZENS BANK
PEOPLES BANK OF NORTHERN KY.
KENTUCKY NATIONAL BANK
HODGEBANK&TRUSTCOMPANY
EXCHANGEBANK&TRUSTCOMPANY
CHARTER BANK
CSB BANK
HILLSDALE COUNTY NATIONAL BANK
PORT AUSTIN STATE BANK
FARMERS STATE BANK OF ADAMS
FIRST NATL BANK OF ELK RIVER

HODGE
NATCHITOCHES
WYANDOTTE
CAPAC
HILLSDALE
PORT AUSTIN
ADAMS
ELK RIVER
VALLEY PARK
SPRINGFIELD

MERAMEC VALLEY BANK
EMPIRE BANK
WEST PLAINS BANK AND TRUST CO
KEARNEY TRUST COMPANY
THE STATE BANK OF DIXON

WEST PLAINS
KEARNEY
DIXON
BOWMAN
FARGO

DAKOTA WESTERN BANK
UNION STATE BANK OF FARGO
BANK CENTER FIRST


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Federal Reserve Bank of St. Louis

BISMARCK

Appendix

STATE

IN
IN
IN
IN
IN
IN
IN
IN
IN
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KY
KY
KY
KY
KY
LA
LA
Ml
Ml
Ml
Ml

MN
MN
MO
MO
MO
MO
MO
ND
ND
ND

1998 PARTICIPATING COMMERCIAL BANKS & THRIFTS IN THE CENTRAL REGION
WITH PRODUCT-LINE COMPARISONS
STATE

INSTITUTION NAME

CITY

FIRST NATIONAL BANK & TRUST CO
COLUMBUS BANK AND TRUST CO.
STATE BANK, BENKELMAN
SPIRITBANK, NA
THE EXCHANGE BANK AND TRUST CO

MINDEN

NE

COLUMBUS
BENKELMAN
BRISTOW

NE

PERRY
WOODWARD

THE STOCK EXCHANGE BANK
SUN BANK
HORIZON CAPITAL BANK
THE FNB OF KEMP
FIRST STATE BANK, CLUTE TEXAS

SUNRAY
WEBSTER
KEMP
CLUTE

FIRST SECURITY STATE BANK
1ST NATL BANK PORT LAVACA
SECURITY STATE BANK
TEXAS NATIONAL BANK
COMMUNITY FIRST BANK
MILTON SAVINGS BANK
HARTFORD SAVINGS BANK
THE BANK OF KAUKAUNA

CRANFILLS GAP
PORT LAVACA
PECOS
SWEETWATER

BANK OF MONTICELLO
BANK OF WISCONSIN DELLS
COMMUNITY BANK SPRING GREEN
SOUTHPORT BANK
FIRST NATIONAL BANK OF WYOMING

MONTICELLO
WISCONSIN DELLS
SPRING GREEN
KENOSHA
LARAMIE


https://fraser.stlouisfed.org
Federal Reserve Bank of St. Louis

BOSCOBEL
MILTON
HARTFORD
KAUKAUNA

Appendix

NE
OK
OK
OK
TX
TX
TX
TX
TX
TX
TX
TX
WI
WI
WI
WI
WI
WI
WI
WI
WY


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Federal Reserve Bank of St. Louis

mlHHDIII~llfi
3 7401 00013 2289