KBRG Research - 2016 Excess Costs in Smaller US Community Banks by KBDude

Karlo A. Bustos

For more information:

CEO & Chief Analyst

Phone: +1 617-898-7476

Email: kbustos@kbrg.co

All proprietary information and analysis held within this document is the absolute property of KBRG, LLC. No part of this document may be produced or utilized in any form or by any means, electronic or mechanical, including photocopying, recording or by any information storage and retrieval system, nor may it be used outside the scope of the engagement for which it was supplied or disseminated, without the prior written permission of KBRG, LLC. www.kbrg.co

PROPRIETARY & CONFIDENTIAL

RESEARCH & ANALYSIS METHODOLOGY: KBRGâ&#x20AC;&#x2122;s research and analysis was a compilation of public data available on SNL along with previous research and data compiled by KBRG. KBRG uses the most recent publicly available data for the companies involved. For this research, the analysis performed was focused on US Banks and Credit Unions with assets from $100 million to just under $1 billion for the fiscal year 2016. The main metric used is SET (Salary Expense Transformation) Metric - Salary Expense as a % of Total Non-Interest Expense (NIE) is used to identify excess cost. It is an external view of a companyâ&#x20AC;&#x2122;s performance as compared to its peer group in terms of salary expense within total non-interest expense. Adjustments may have been made to the data to provide true, consistent and comparable figures. It necessarily requires disaggregation to determine regional performance. Each company is compared against a peer group from its own region as identified through their primary supervisory body region. The resulting excess cost opportunity range is the difference of SET metric when compared to the Upper Quartile of its peer group multiplied by the annual total non-interest expense. REGIONAL PERFORMANCE BREAKDOWN: Our research looked at banks within their respective regions as determined by their main regulatory oversight body. This allows for fair comparison of supporting compliance to regional regulatory expectations as well as average cost of having sufficient staff in these regions. Below is a table that breaks each of the regional make up of banks along with average assets: # of Banks 393 313 324 390 303

Regional Breakdown Northeast Southeast Central Midwest West

Average Assets $317MM $318MM $287MM $290MM $338MM

Average Northeast Region bank profile: The average bank in the Northeast region held total assets of $317MM, had ~66 full-time employees with an average annual salary of $75.7K, total non-interest expense of $9.4MM, a SET metric of 52% and $0.52MM in excess cost. As can be seen in the graph below, the gap between the average bank vs the top performer in the region is closing but top performers performance deteriorated over the previous year, by 60bps.

Northeast Region - SET Metric Performance 53.0% 52.0%

51.7%

51.6%

51.7%

51.0% 50.0% 49.0% 48.0%

47.3%

47.9%

47.0% 46.0% 45.0% FY 2014

FY 2015 Average

www.kbrg.co

FY2016

Top Performer

PROPRIETARY & CONFIDENTIAL

Average Southeast Region bank profile: The average bank in the Southeast region held total assets of $318MM, had ~66 full-time employees with an average annual salary of $68.4K, total non-interest expense of $11.1MM, a SET metric of 51.1% and $0.58MM in excess cost. As can be seen in the graph below, the gap between the average bank vs the top performer in the region expanded in 2016, to 470bps from 430bps in 2015.

Southeast Region - SET Metric Performance 52.0% 51.0% 50.0% 49.0% 48.0% 47.0% 46.0% 45.0% 44.0% 43.0%

51.2%

50.6%

50.5%

46.5%

46.3%

46.1%

FY 2014

FY 2015 Average

FY2016

Top Performer

Average Central Region bank profile: The average bank in the Central region held total assets of $287MM, had ~54 full-time employees with an average annual salary of $64.5K, total non-interest expense of $11.2MM, a SET metric of 51.7% and $0.5MM in excess cost. As can be seen in the graph below, the gap between the average bank vs the top performer in the region has continued to contract, to 330bps in 2016, from 390bps in 2015.

Central Region - SET Metric Performance 52.0% 51.0%

51.3%

50.7%

51.1%

50.0% 49.0% 47.4%

48.0% 47.0%

47.8%

46.6%

46.0% 45.0% 44.0% FY 2014

FY 2015 Average

www.kbrg.co

FY2016

Top Performer

PROPRIETARY & CONFIDENTIAL

Average Midwest Region bank profile: The average bank in the Midwest region held total assets of $290MM, had ~57 full-time employees with an average annual salary of $65.9K, total non-interest expense of $10MM, a SET metric of 52.6% and $0.45MM in excess cost. As can be seen in the graph below, the gap between the average bank vs the top performer in the region has improved remained the same even though both groups deteriorated by ~60bps each.

Midwest Region - SET Metric Performance 53.0% 52.0%

51.6%

52.0%

51.5%

51.0% 50.0% 49.0% 48.0%

48.6%

48.0%

47.8%

47.0% 46.0% 45.0% FY 2014

FY 2015 Average

FY2016

Top Performer

Average West Region bank: The average bank in the West region held total assets of $338MM, had ~73 full-time employees with an average annual salary of $74.4K, total non-interest expense of $12.6MM, a SET metric of 51.9% and $0.56MM in excess cost. As can be seen in the graph below, the gap between the average bank vs the top performer in the region has expanded, sitting at ~370bps in 2016, up from 350bps in 2015.

West Region - SET Metric Performance 53.0% 52.0%

52.0%

51.4%

51.7%

51.0% 50.0% 49.0%

48.6%

48.5%

48.0%

47.0% 46.0% FY 2014

FY 2015 Average

www.kbrg.co

FY2016

Top Performer

PROPRIETARY & CONFIDENTIAL

IN CONCLUSION – US BANKS HAVE AN OPPORTUNITY TO IMPROVE PROFITABILITY AND RETURNS In order to avoid this excess cost trap, executives of these fundamental institutions should adopt best practices used by their top performing peers: 1. Tools and Systems - Ensure your organization has a central repository of all compliance related documentation as well as regulatory feedback and audit findings. A system should be in place (technology or not) to then report on progress and identify areas of concern and roadblocks. Management should use this reporting to support the remediation efforts to meet the objective and ensure a successful and sustainable delivery of change. 2. Awareness and Ownership - Implement mandatory training for all key personnel in compliance, risk and finance function as well as all dependent internal constituents. This will ensure all are aware of their specific roles and responsibilities in implementing the change required, while ensuring all on-going monitoring and support of implemented and/or updated processes are rightfully followed and owned. 3. Execution and Prioritization - Align regulatory feedback and audit findings to prioritize remediation efforts with areas of top financial and reputation risk to your organization. This requires a holistic view of all items requiring time, support and investment to be reviewed monthly by management along with key personnel from impacted functions to ensure the basis of #2. In conclusion, to best understand the excess cost opportunity, the average bank in our research; held total assets of $310MM, had ~62 full-time employees with an average annual salary of $69.8K, total non-interest expense of $10.7MM, a SET metric of 51.9% and $0.6MM in excess cost. The average net income was $1.91MM, giving the average bank a ROAA (Return on Average Assets) of 0.62%. If the average bank improved their operational efficiency to maintain compliance with today’s regulatory expectations and reduced cost by the $0.6MM in excess cost, the adjusted ROAA would improve by 19bps to 0.81%. As excess cost continues to grow, banks will need to re-assess their cost structure and assure their cost of being compliant is not growing larger than they are able to generate in profits. Bank executives will need to determine which process, people and technology should be revamped to wind down costly legacy processes and implement more efficient and effective ones. ABOUT KBRG AND THE AUTHOR: KBRG’s mission is to deliver actionable results to best align financial institution’s goals and objectives with the most cost-effective manner of achieving compliance in today’s regulatory environment. Bring it back to the basics, a philosophy that serves as a foundation for our company and informs all our work. We fully believe that simplicity is better, and that relationships are the key to success. KBRG helps companies clearly plan and effectively execute their strategic objectives. We are a multifaceted company providing solutions via: • • •

Regulatory Cost Assessment – Independent validation of processes and cost to be compliant Management Consulting – Strategic advisement and planning focused on execution Content Development – Custom and relevant content around best practices Karlo A. Bustos, CEO & Chief Analyst at KBRG, LLC Karlo Bustos, the founder and CEO of KBRG, is a proven strategy and finance professional with strong analytical and diverse industry knowledge. With expertise in leading benchmarking and financial analysis along with market/competitive analysis skills, he personally ensures the right result for organizations is always delivered.

www.kbrg.co

PROPRIETARY & CONFIDENTIAL

RESEARCH AND ANALYSIS PROVIDED BY:

RESEARCH BY KBRG: Small Community Banks have more than $900MM in Excess Cost SUMMARY OF FINDINGS Banking regulations are complex and continuously evolving. Today’s financial institutions must adapt to stay in compliance, but at what cost? Costs to be compliant continue to grow inefficiently due to the reactive nature of regulatory feedback and enforcement. The finance and compliance functions in today’s banks are struggling to maintain operational efficiency while ensuring regulatory expectations are met. KBRG performed an assessment of its proprietary metric – “SET” (Total Salary cost as a % of Total Non-Interest Expense) on all 1,723 US Banks and Credit Unions with assets from $100MM to just under $1BN (as of FY’16). The research of the SET metric showed the following: w Approx. 1,214, or 70% of the total, have an excess of $900MM in cost within their current organizations. w Excess cost increased by more than $52MM over fiscal year 2015. w The SET Metric, a relative measure of salary expense, continued to grow at the same pace of total non-interest expense. w On the other hand, non-interest expense has been steadily growing greater than 6% annually since 2014. w Total assets in the meantime have grown by ~6%, equal to total expense and the SET metric growth rate. w Total number of full-time employees (where data is available) has been steadily increasing over the last three years, with over 220,000 employed at the end of 2016. w The average employee was making almost $70,000/yr. in salary in 2016, an increase of roughly 3% over 2015. w The average bank; held total assets of $310MM, had ~62 full-time employees with an average annual salary of $69.8K, total non-interest expense of $10.7MM, a SET metric of 51.9% and $0.6MM in excess cost. For more information, please contact: Karlo A. Bustos CEO & Chief Analyst Phone: +1 617-898-7476 Email: kbustos@kbrg.co RESEARCH & ANALYSIS METHODOLOGY: KBRG’s research and analysis was a compilation of public data available on SNL along with previous research and data compiled by KBRG. KBRG uses the most recent publicly available data for the companies involved. For this research, the analysis performed was focused on US banks and credit unions with assets of $100 million to just under $1 billion for the fiscal year 2016. The main metric used is SET (Salary Expense Transformation) Metric - Salary Expense as a % of Total Non-Interest Expense (NIE) is used to identify excess cost. It is an external view of a company’s performance as compared to its peer group in terms of salary expense within total non-interest expense. Adjustments may have been made to the data to provide true, consistent and comparable figures. It necessarily requires disaggregation to determine regional performance. Each company is compared against a peer group from its own region as identified through their primary supervisory body region. The resulting excess cost opportunity range is the difference of SET metric when compared to the Upper Quartile of its peer group multiplied by the annual total non-interest expense.

Provided by KBRG (www.kbrg.co)

PROPRIETARY and CONFIDENTIAL

1 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Central Region HarborLight Credit Union Bank of Lake Mills Members Choice Credit Union Staley Credit Union Belmont Savings Bank Diamond Valley Federal Credit Union TruPartner Credit Union, Inc. TruNorth Federal Credit Union Quest Federal Credit Union Urban Partnership Bank Filer Credit Union Parkside Credit Union KALSEE Credit Union Heartland Federal Credit Union Chief Financial Federal Credit Union Andigo Credit Union Guardian Credit Union Midwest Members Federal Credit Union Dort Federal Credit Union IH Credit Union, Inc. Ohio Educational Credit Union Kellogg Community Credit Union Cinco Family Financial Center Credit Union West Michigan Credit Union Delta County Credit Union Deere Employees Credit Union BFG Federal Credit Union Illinois State Police Federal Credit Union Ohio Valley Community Credit Union Sunrise Family Credit Union Cincinnati Ohio Police Federal Credit Union Security Credit Union PSE Credit Union, Incorporated Community Alliance Credit Union Zeal Credit Union University of Michigan Credit Union Walled Lake School Employees Federal Credit Union INOVA Federal Credit Union Harbor Credit Union TBA Credit Union Emery Federal Credit Union MidUSA Credit Union Catholic Federal Credit Union Cornerstone Community Financial Credit Union CME Federal Credit Union Financial Plus Credit Union Preferred Credit Union Firefighters Community Credit Union Saginaw Medical Federal Credit Union 4Front Credit Union 1st MidAmerica Credit Union CASE Credit Union GenFed Financial Credit Union Education Plus Credit Union Financial Plus Credit Union CES Credit Union OUR Credit Union Forest Area Federal Credit Union Alliance Catholic Credit Union University of Illinois Community Credit Union Peru Federal Savings Bank Code Credit Union Lormet Community Federal Credit Union

Provided by KBRG (www.kbrg.co)

Region Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central Central

2016 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

100,712 203,153 114,506 128,973 450,013 136,431 149,005 140,314 104,627 552,796 132,915 110,189 167,411 102,865 150,821 893,203 217,431 120,220 723,445 297,663 129,165 488,070 113,729 158,743 128,988 832,884 151,155 100,098 130,345 107,725 113,330 411,405 127,999 105,004 555,254 729,310 104,071 318,560 109,837 191,335 152,203 206,699 346,861 273,785 266,450 501,329 162,333 242,478 128,870 458,969 671,944 274,540 231,221 109,503 299,475 134,439 238,431 104,552 442,687 319,534 141,184 120,146 153,425

SET Metric FY 2016 36.0% 36.9% 37.1% 38.3% 39.1% 39.9% 40.6% 40.6% 41.0% 41.4% 41.4% 41.7% 41.8% 42.1% 42.1% 42.2% 42.4% 42.5% 42.8% 42.8% 43.0% 43.3% 43.4% 43.5% 43.8% 43.9% 43.9% 44.0% 44.0% 44.0% 44.0% 44.2% 44.2% 44.3% 44.3% 44.4% 44.8% 44.8% 44.9% 45.1% 45.2% 45.3% 45.5% 45.5% 45.5% 45.7% 45.8% 45.8% 45.8% 45.8% 45.9% 45.9% 46.1% 46.1% 46.1% 46.2% 46.2% 46.3% 46.3% 46.4% 46.5% 46.5% 46.5%

Excess Cost

Quartile

FY 2016 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

PROPRIETARY and CONFIDENTIAL

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM

SET Metric FY 2015 37.8% 45.8% 38.0% 37.3% 36.3% 41.3% 39.4% 40.7% 40.1% 36.2% 41.0% 34.5% 43.9% 42.2% 41.2% 46.1% 43.9% 43.7% 44.3% 43.0% 42.2% 45.1% 44.3% 45.1% 44.6% 40.6% 44.4% 42.4% 48.3% 43.6% 45.1% 42.6% 42.9% 43.7% 44.6% 46.2% 46.7% 47.0% 43.2% 47.4% 46.6% 44.1% 46.3% 45.0% 48.7% 47.6% 41.2% 45.0% 46.5% 44.8% 47.1% 45.0% 43.9% 45.3% 46.8% 45.0% 47.1% 43.6% 45.6% 47.2% 46.2% 46.5% 48.5%

Excess Cost

Quartile

FY 2015 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 2 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM

SET Metric FY 2014 41.3% 56.3% 39.6% 39.4% 40.9% 40.3% 41.3% 39.0% 39.4% 32.5% 42.5% 34.6% 46.9% 40.8% 47.0% 46.2% 45.3% 43.5% 45.9% 47.0% 41.2% 43.4% 43.2% 44.7% 46.0% 42.6% 49.5% 45.3% 50.2% 45.0% 48.7% 43.3% 45.2% 45.1% 44.8% 45.2% 47.6% 45.4% 44.8% 47.6% 60.1% 44.4% 46.5% 44.2% 49.1% 46.2% 39.4% 42.6% 46.0% 42.6% 46.2% 45.5% 45.7% 46.3% 46.6% 44.8% 50.4% 46.9% 46.4% 45.6% 47.3% 45.5% 48.1%

Excess Cost

Quartile

FY 2014 1 4 1 1 1 1 1 1 1 1 1 1 2 1 2 1 1 1 1 2 1 1 1 1 1 1 2 1 2 1 2 1 1 1 1 1 2 1 1 2 4 1 1 1 2 1 1 1 1 1 1 1 1 1 2 1 2 2 1 1 2 1 2

$.0 MM $.5 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.1 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $2.5 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.3 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM

2 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Astera Credit Union Diversified Members Credit Union SIU Credit Union Perpetual Federal Savings Bank Earthmover Credit Union Advantage One Credit Union United Credit Union United Financial Credit Union Eagle Savings Bank Directions Credit Union Pathways Financial Credit Union, Inc. TSB Bank School Employees Lorain County Credit Union, Inc. United Bay Community Credit Union Wilmington Savings Bank My Personal Credit Union Day Air Credit Union Catholic & Community Credit Union Gateway Metro Federal Credit Union River Valley Credit Union Regional Federal Credit Union BlueOx Credit Union Glass City Federal Credit Union Oakland County Credit Union First National Bank of St. Ignace Century Federal Credit Union Home Savings and Loan Company of Kenton, Ohio Michigan First Credit Union ELGA Credit Union Community Trust Credit Union Land of Lincoln Credit Union Christian Financial Credit Union Michigan One Community Credit Union First Federal Savings and Loan Association of Greensburg Extra Credit Union Impact Credit Union, Inc. Chicago Patrolmen's Federal Credit Union Michigan Educational Credit Union Illiana Financial Credit Union Marshall Community Credit Union Sharefax Credit Union, Inc. Fahey Banking Company Fremont Federal Credit Union Mercer Savings Bank Decatur Earthmover Credit Union Family Financial Credit Union Abbott Laboratories Employees Credit Union MemberFocus Community Credit Union Members First Credit Union AAC Credit Union DuPage Credit Union Community West Credit Union North Central Area Credit Union Credit Union of Ohio U.P. Catholic Credit Union Cinfed Federal Credit Union PrimeTrust Financial Federal Credit Union First Service Federal Credit Union Simplicity Credit Union Associated School Employees Credit Union First Federal Savings and Loan Association of Lorain TrueCore Federal Credit Union Financial Center First Credit Union Journey Federal Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 140,828 418,588 322,254 390,874 248,095 135,881 169,122 196,075 115,994 670,749 234,904 122,033 154,267 188,843 136,951 127,843 340,514 119,690 172,999 328,084 128,267 142,594 204,113 329,757 268,928 375,312 110,254 785,122 498,513 212,112 225,738 364,832 104,780 149,418 214,059 128,972 382,644 763,343 229,526 179,437 359,736 212,876 193,870 114,909 263,156 103,066 735,578 100,842 390,656 134,344 337,951 177,867 110,829 141,181 163,517 388,869 153,259 145,853 236,136 129,246 421,431 156,470 520,001 104,680

SET Metric FY 2016 46.6% 46.9% 46.9% 47.0% 47.0% 47.1% 47.1% 47.1% 47.2% 47.3% 47.3% 47.4% 47.4% 47.5% 47.6% 47.7% 47.7% 47.7% 47.8% 47.9% 47.9% 47.9% 48.0% 48.0% 48.0% 48.0% 48.1% 48.1% 48.2% 48.2% 48.2% 48.2% 48.3% 48.3% 48.4% 48.4% 48.5% 48.5% 48.5% 48.6% 48.7% 48.7% 48.7% 48.7% 48.8% 48.8% 48.9% 48.9% 49.0% 49.0% 49.1% 49.2% 49.2% 49.2% 49.3% 49.3% 49.4% 49.4% 49.5% 49.5% 49.6% 49.7% 49.8% 49.8%

Excess Cost

Quartile 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

FY 2016 $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.1 MM $.0 MM $.1 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM $.1 MM $.1 MM $.0 MM $.1 MM $.1 MM $.1 MM $.0 MM $.1 MM $.0 MM $.2 MM $.0 MM $.2 MM $.1 MM $.2 MM $.1 MM $.1 MM $.1 MM $.1 MM $.2 MM $.1 MM $.1 MM $.1 MM $.1 MM $.3 MM $.1 MM $.4 MM $.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 46.4% 51.5% 47.1% 47.4% 46.2% 46.5% 57.7% 48.0% 54.7% 50.5% 47.9% 47.5% 49.0% 48.2% 39.6% 47.5% 48.4% 49.3% 46.5% 48.4% 46.5% 48.0% 48.9% 46.3% 44.7% 49.0% 46.3% 47.5% 49.4% 47.5% 48.1% 52.1% 47.2% 50.5% 44.0% 48.0% 48.4% 49.1% 45.7% 51.8% 46.3% 52.3% 48.3% 45.2% 46.7% 48.7% 48.2% 48.1% 51.1% 50.6% 47.0% 49.7% 48.2% 47.9% 48.8% 45.4% 47.2% 49.6% 52.4% 51.5% 52.9% 48.7% 51.1% 45.1%

Excess Cost

Quartile 1 3 1 1 1 1 4 2 3 2 2 2 2 2 1 2 2 2 1 2 1 2 2 1 1 2 1 2 2 2 2 3 1 2 1 2 2 2 1 3 1 3 2 1 1 2 2 2 2 2 1 2 2 2 2 1 1 2 3 3 3 2 2 1

FY 2015 $.0 MM $.4 MM $.0 MM $.0 MM $.0 MM $.0 MM $.6 MM $.0 MM $.3 MM $.7 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.4 MM $.0 MM $.1 MM $.7 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.3 MM $.0 MM $.2 MM $.0 MM $.3 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.6 MM $.1 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.4 MM $.2 MM $.8 MM $.1 MM $.8 MM $.0 MM

SET Metric FY 2014 46.3% 49.8% 46.3% 42.9% 46.8% 44.8% 48.2% 46.9% 50.9% 50.0% 46.4% 46.1% 48.1% 47.4% 38.4% 46.7% 47.3% 46.6% 46.1% 45.9% 45.7% 49.0% 46.3% 46.8% 47.6% 48.2% 44.6% 46.3% 46.7% 47.1% 48.3% 51.2% 45.8% 48.5% 43.1% 44.5% 46.0% 48.6% 46.7% 53.8% 44.2% 40.5% 48.3% 44.5% 45.3% 48.4% 45.6% 46.5% 53.7% 49.5% 49.2% 48.3% 48.7% 48.8% 46.5% 45.1% 46.6% 51.6% 51.9% 48.6% 55.2% 46.8% 50.0% 43.7%

Excess Cost

Quartile 1 2 1 1 2 1 2 2 3 2 1 1 2 2 1 2 2 2 1 1 1 2 1 2 2 2 1 1 2 2 2 3 1 2 1 1 1 2 2 3 1 1 2 1 1 2 1 1 3 2 2 2 2 2 1 1 2 3 3 2 4 2 2 1

FY 2014 $.0 MM $.3 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.2 MM $.8 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.6 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.3 MM $.0 MM $.3 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $1.0 MM $.1 MM $.4 MM $.1 MM $.1 MM $.1 MM $.0 MM $.0 MM $.0 MM $.2 MM $.4 MM $.1 MM $1.2 MM $.0 MM $.7 MM $.0 MM

3 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Stark Federal Credit Union Cornerstone Credit Union Firelands Federal Credit Union Encompass Federal Credit Union Motor City Cooperative Credit Union First Federal Bank of Wisconsin Eureka Savings Bank NuMark Credit Union First Trust Credit Union People Driven Credit Union Soo Co-op Credit Union FreeStar Financial Credit Union Spencer County Bank Heritage Federal Credit Union TLC Community Credit Union Vibe Credit Union Notre Dame Federal Credit Union Healthcare Associates Credit Union Arbor Financial Credit Union Ukrainian Selfreliance Michigan Federal Credit Union Dover-Phila Federal Credit Union Capitol National Bank Service 1 Federal Credit Union First Savings Bank of Hegewisch Wanigas Credit Union NorthStar Credit Union VacationLand Federal Credit Union Via Credit Union Meadows Credit Union Best Reward Credit Union Glacier Hills Credit Union PARDA Federal Credit Union Team One Credit Union Gerber Federal Credit Union Public Service Credit Union Midwest Community Federal Credit Union Bull's Eye Credit Union Bedford Federal Savings Bank CP Federal Credit Union Superior Choice Credit Union Central Federal Savings and Loan Association Home Bank SB PCM Credit Union Telhio Credit Union Kohler Credit Union Omni Community Credit Union Heartland Credit Union Towpath Credit Union Crane Credit Union Adventure Credit Union H.P.C. Credit Union Isabella Community Credit Union First State Bank of Porter BMI Federal Credit Union Ripco Credit Union Community Choice Credit Union Three Rivers Federal Credit Union Flint Area School Employees Credit Union Wildfire Credit Union Dane County Credit Union Cumberland Federal Bank, FSB Interra Credit Union Universal 1 Credit Union Monroe County Community Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 121,174 109,545 257,158 168,200 143,148 241,696 344,648 236,585 105,381 249,480 164,551 192,605 108,123 531,368 443,223 517,323 497,588 323,629 479,182 117,390 432,768 120,233 110,531 677,913 326,110 160,765 202,999 323,463 118,394 149,780 113,822 174,027 491,165 135,846 239,041 157,721 146,353 118,566 414,858 371,350 181,669 254,344 215,795 800,295 327,058 360,619 247,262 122,053 506,456 346,278 121,632 120,273 142,499 450,220 120,905 853,406 881,314 395,573 729,083 166,284 127,426 918,936 416,366 188,196

SET Metric FY 2016 49.8% 49.9% 50.0% 50.0% 50.0% 50.0% 50.1% 50.2% 50.2% 50.2% 50.4% 50.4% 50.5% 50.5% 50.5% 50.6% 50.6% 50.7% 50.7% 50.7% 50.7% 50.7% 50.7% 50.7% 50.7% 50.8% 50.8% 50.8% 50.8% 50.9% 50.9% 51.0% 51.0% 51.0% 51.1% 51.1% 51.1% 51.2% 51.2% 51.2% 51.3% 51.3% 51.3% 51.4% 51.4% 51.5% 51.5% 51.5% 51.5% 51.6% 51.6% 51.7% 51.9% 52.0% 52.1% 52.1% 52.1% 52.2% 52.2% 52.2% 52.2% 52.4% 52.4% 52.4%

Excess Cost

Quartile 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

FY 2016 $.1 MM $.1 MM $.2 MM $.1 MM $.1 MM $.2 MM $.1 MM $.3 MM $.1 MM $.3 MM $.2 MM $.2 MM $.1 MM $.5 MM $.3 MM $.5 MM $.6 MM $.4 MM $.5 MM $.1 MM $.3 MM $.1 MM $.1 MM $.4 MM $.3 MM $.2 MM $.2 MM $.3 MM $.1 MM $.1 MM $.1 MM $.2 MM $.7 MM $.2 MM $.4 MM $.2 MM $.2 MM $.1 MM $.6 MM $.4 MM $.2 MM $.4 MM $.2 MM $.9 MM $.5 MM $.5 MM $.4 MM $.2 MM $.6 MM $.6 MM $.1 MM $.2 MM $.1 MM $.6 MM $.2 MM $1.5 MM $1.6 MM $.3 MM $1.0 MM $.3 MM $.1 MM $1.5 MM $.6 MM $.4 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 50.1% 49.0% 49.6% 48.9% 51.7% 50.7% 48.5% 50.1% 50.7% 50.6% 49.0% 53.9% 51.5% 51.9% 51.4% 48.8% 47.8% 51.4% 56.5% 48.7% 53.3% 51.4% 49.5% 51.8% 48.6% 49.9% 51.4% 51.2% 51.7% 52.5% 53.0% 50.3% 53.8% 52.2% 50.3% 52.5% 50.9% 51.4% 48.7% 48.6% 47.6% 52.5% 51.3% 48.5% 50.9% 47.9% 51.2% 50.7% 52.4% 51.3% 53.1% 51.8% 50.7% 50.5% 52.2% 51.0% 51.7% 63.4% 50.7% 52.3% 52.8% 48.9% 48.8% 48.4%

Excess Cost

Quartile 2 2 2 2 3 2 2 2 2 2 2 3 3 3 3 2 2 3 4 2 3 3 2 3 2 2 3 2 3 3 3 2 3 3 2 3 2 3 2 2 2 3 2 2 2 2 2 2 3 3 3 3 2 2 3 2 3 4 2 3 3 2 2 2

FY 2015 $.1 MM $.1 MM $.2 MM $.1 MM $.2 MM $.2 MM $.1 MM $.3 MM $.1 MM $.4 MM $.1 MM $.4 MM $.1 MM $.8 MM $.5 MM $.2 MM $.1 MM $.5 MM $1.7 MM $.0 MM $.5 MM $.2 MM $.1 MM $.5 MM $.1 MM $.1 MM $.3 MM $.3 MM $.2 MM $.2 MM $.2 MM $.2 MM $1.2 MM $.2 MM $.3 MM $.3 MM $.2 MM $.2 MM $.2 MM $.1 MM $.0 MM $.5 MM $.2 MM $.2 MM $.5 MM $.1 MM $.4 MM $.1 MM $.7 MM $.5 MM $.1 MM $.2 MM $.1 MM $.4 MM $.2 MM $1.1 MM $1.4 MM $1.5 MM $.7 MM $.3 MM $.1 MM $.4 MM $.2 MM $.1 MM

SET Metric FY 2014 49.0% 50.5% 49.8% 48.1% 54.8% 39.5% 50.7% 51.6% 52.0% 52.2% 50.1% 54.8% 50.2% 53.1% 51.9% 50.5% 46.5% 50.8% 54.5% 45.1% 50.4% 43.5% 49.2% 53.0% 48.8% 53.2% 54.1% 51.3% 52.2% 51.4% 51.1% 51.4% 50.8% 53.0% 47.7% 52.0% 52.6% 51.4% 48.6% 48.2% 44.6% 51.3% 52.1% 53.8% 49.7% 50.1% 52.2% 46.5% 50.2% 49.6% 51.6% 51.1% 54.1% 49.3% 49.7% 52.7% 50.2% 55.4% 50.5% 53.4% 53.7% 50.4% 48.7% 48.5%

Excess Cost

Quartile 2 2 2 2 3 1 2 3 3 3 2 3 2 3 3 2 1 3 3 1 2 1 2 3 2 3 3 3 3 3 3 3 3 3 2 3 3 3 2 2 1 3 3 3 2 2 3 1 2 2 3 3 3 2 2 3 2 4 2 3 3 2 2 2

FY 2014 $.1 MM $.2 MM $.3 MM $.1 MM $.3 MM $.0 MM $.3 MM $.5 MM $.2 MM $.6 MM $.2 MM $.5 MM $.1 MM $1.1 MM $.6 MM $.7 MM $.0 MM $.4 MM $1.4 MM $.0 MM $.3 MM $.0 MM $.1 MM $.7 MM $.2 MM $.2 MM $.6 MM $.4 MM $.2 MM $.2 MM $.2 MM $.3 MM $.7 MM $.3 MM $.1 MM $.3 MM $.3 MM $.2 MM $.3 MM $.2 MM $.0 MM $.4 MM $.2 MM $1.4 MM $.4 MM $.4 MM $.5 MM $.0 MM $.5 MM $.4 MM $.1 MM $.2 MM $.2 MM $.3 MM $.1 MM $1.4 MM $1.1 MM $.6 MM $.8 MM $.4 MM $.2 MM $.9 MM $.3 MM $.1 MM

4 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Vibrant Credit Union Unison Credit Union Tech Credit Union Union Federal Savings and Loan Association Indiana University Credit Union Members Alliance Credit Union St. Francis X Federal Credit Union Fort Financial Federal Credit Union Prospera Credit Union Parker Community Credit Union Security Federal Savings Bank First Community Credit Union of Beloit DeWitt Savings Bank First Federal Savings Bank of Angola Downriver Community Federal Credit Union First Federal Bank of Ohio LOC Federal Credit Union First Northern Credit Union Ohio Catholic Federal Credit Union Abri Credit Union Polish-American Federal Credit Union Peoples Savings and Loan Company Streator Home Savings Bank Peninsula Federal Credit Union Portland Federal Credit Union Alpena-Alcona Area Credit Union Farmers Savings Bank Members' Advantage Credit Union 1st Community Credit Union Kemba Credit Union Homeland Credit Union Aurgroup Financial Credit Union Profed Federal Credit Union Sun Federal Credit Union LAFCU US #1364 Federal Credit Union Sterling Federal Bank, F.S.B. Arcola First Bank Somerville National Bank Van Wert Federal Savings Bank GCS Credit Union Verve, a Credit Union Allegius Federal Credit Union Consumers Credit Union Northland Area Federal Credit Union Partnership Financial Credit Union Unitedone Credit Union Heartland Credit Union Sagelink Credit Union PyraMax Bank, FSB Pedcor Financial, LLC First National Bank of Pana Illinois State Credit Union Cardinal Credit Union, Inc. Frankenmuth Credit Union Michigan Legacy Credit Union Park City Credit Union Great Lakes Credit Union First Citizens National Bank of Upper Sandusky Peoples Savings Bank Alden State Bank First National Bank of Brookfield Kane County Teachers Credit Union Security Bank, s.b.

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 581,584 209,042 344,956 152,034 889,854 182,620 128,122 223,028 232,811 124,905 246,883 132,587 105,785 135,662 155,992 240,334 201,767 317,552 159,933 316,594 110,521 141,904 167,844 141,466 294,128 328,696 273,917 101,302 142,790 778,522 382,127 148,817 399,923 469,142 631,997 115,975 452,891 109,681 164,224 116,007 323,256 811,976 168,556 809,891 338,964 177,264 201,096 266,383 190,952 448,465 505,514 172,353 114,527 243,119 470,666 172,445 168,947 767,252 247,221 115,695 182,309 163,815 218,180 129,132

SET Metric FY 2016 52.6% 52.6% 52.6% 52.6% 52.7% 52.7% 52.7% 52.7% 52.8% 52.9% 52.9% 53.0% 53.0% 53.1% 53.2% 53.3% 53.5% 53.6% 53.6% 53.6% 53.7% 53.7% 53.8% 53.9% 53.9% 54.1% 54.1% 54.2% 54.2% 54.3% 54.4% 54.5% 54.5% 54.5% 54.5% 54.6% 54.6% 54.6% 54.7% 54.7% 54.7% 54.8% 54.9% 54.9% 55.0% 55.0% 55.0% 55.1% 55.1% 55.3% 55.3% 55.4% 55.5% 55.5% 55.6% 55.6% 55.6% 55.8% 55.8% 55.8% 56.0% 56.1% 56.4% 56.4%

Excess Cost

Quartile 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $1.1 MM $.3 MM $.6 MM $.2 MM $1.2 MM $.4 MM $.2 MM $.5 MM $.4 MM $.2 MM $.4 MM $.2 MM $.2 MM $.1 MM $.3 MM $.4 MM $.4 MM $.6 MM $.3 MM $.7 MM $.2 MM $.2 MM $.2 MM $.3 MM $.7 MM $.5 MM $.3 MM $.2 MM $.3 MM $1.3 MM $.5 MM $.5 MM $1.1 MM $1.0 MM $1.7 MM $.2 MM $.8 MM $.1 MM $.3 MM $.2 MM $.9 MM $2.1 MM $.4 MM $2.3 MM $.9 MM $.3 MM $.6 MM $.6 MM $.4 MM $1.1 MM $1.2 MM $.3 MM $.4 MM $.8 MM $1.5 MM $.6 MM $.5 MM $2.4 MM $.6 MM $.3 MM $.4 MM $.3 MM $.6 MM $.4 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 44.4% 52.8% 51.8% 63.1% 53.9% 51.3% 52.1% 52.6% 52.5% 50.4% 53.0% 53.1% 52.0% 57.4% 52.8% 52.0% 53.7% 52.3% 54.3% 53.7% 53.2% 53.9% 52.4% 54.0% 53.1% 53.4% 54.0% 53.6% 58.2% 54.7% 54.3% 55.0% 55.7% 54.3% 57.4% 51.0% 55.0% 54.7% 50.5% 55.4% 54.7% 53.9% 53.1% 53.8% 52.8% 54.8% 51.1% 55.2% 53.5% 51.3% 53.3% 54.4% 53.6% 56.3% 53.5% 53.4% 55.9% 55.5% 57.0% 57.7% 58.6% 46.8% 55.5% 54.5%

Excess Cost

Quartile 1 3 3 4 3 2 3 3 3 2 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 4 4 3 4 2 4 3 2 4 3 3 3 3 3 4 2 4 3 2 3 3 3 4 3 3 4 4 4 4 4 1 4 3

FY 2015 $.0 MM $.3 MM $.5 MM $.6 MM $1.5 MM $.3 MM $.1 MM $.5 MM $.3 MM $.1 MM $.4 MM $.2 MM $.1 MM $.3 MM $.3 MM $.3 MM $.4 MM $.5 MM $.4 MM $.7 MM $.1 MM $.2 MM $.1 MM $.3 MM $.6 MM $.4 MM $.3 MM $.2 MM $.4 MM $1.4 MM $.4 MM $.5 MM $1.2 MM $1.0 MM $2.3 MM $.1 MM $1.0 MM $.2 MM $.1 MM $.2 MM $.9 MM $1.6 MM $.3 MM $1.8 MM $.6 MM $.3 MM $.3 MM $.6 MM $.4 MM $.5 MM $.8 MM $.3 MM $.3 MM $.7 MM $1.0 MM $.4 MM $.5 MM $2.2 MM $.7 MM $.4 MM $.6 MM $.0 MM $.5 MM $.4 MM

SET Metric FY 2014 45.7% 55.0% 50.5% 56.1% 53.3% 49.8% 50.0% 51.3% 47.5% 50.3% 52.5% 53.2% 51.2% 58.1% 52.9% 57.0% 53.8% 50.3% 54.7% 53.8% 52.2% 51.3% 55.6% 52.5% 56.1% 55.2% 54.3% 53.7% 60.4% 53.8% 52.0% 53.5% 53.5% 53.9% 57.4% 50.4% 55.8% 54.2% 50.5% 57.0% 53.9% 51.1% 53.7% 53.1% 50.9% 57.9% 50.7% 54.1% 54.8% 40.8% 53.0% 57.1% 54.1% 52.0% 54.2% 55.3% 56.9% 57.8% 56.2% 55.1% 52.5% 47.5% 54.9% 52.0%

Excess Cost

Quartile 1 3 2 4 3 2 2 3 2 2 3 3 3 4 3 4 3 2 3 3 3 3 4 3 4 4 3 3 4 3 3 3 3 3 4 2 4 3 2 4 3 3 3 3 3 4 2 3 3 1 3 4 3 3 3 4 4 4 4 3 3 2 3 3

FY 2014 $.0 MM $.5 MM $.5 MM $.3 MM $1.5 MM $.2 MM $.1 MM $.4 MM $.1 MM $.1 MM $.4 MM $.3 MM $.1 MM $.3 MM $.3 MM $.8 MM $.4 MM $.4 MM $.4 MM $.8 MM $.1 MM $.2 MM $.2 MM $.2 MM $.9 MM $.6 MM $.3 MM $.2 MM $.6 MM $1.3 MM $.3 MM $.5 MM $1.0 MM $1.0 MM $2.5 MM $.1 MM $1.2 MM $.2 MM $.2 MM $.3 MM $.9 MM $.9 MM $.4 MM $1.6 MM $.4 MM $.3 MM $.3 MM $.6 MM $.5 MM $.0 MM $.6 MM $.4 MM $.3 MM $.4 MM $1.1 MM $.6 MM $.6 MM $2.8 MM $.7 MM $.3 MM $.3 MM $.0 MM $.5 MM $.3 MM

5 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Columbus Metro Federal Credit Union North Side Bank and Trust Company IAA Credit Union Corporate America Family Credit Union Fox Valley Savings Bank Eaton Federal Savings Bank Atomic Credit Union Blackhawk Community Credit Union Prime Financial Credit Union Industrial Federal Credit Union Desco Federal Credit Union Credit Union 1 First National Bank in New Bremen Valley Communities Credit Union Canton School Employees Federal Credit Union Fort Community Credit Union Westby Co-op Credit Union Ohio University Credit Union First Federal Savings Bank Fire Police City County Federal Credit Union Hoosier Hills Credit Union Thrivent Federal Credit Union CO-OP Credit Union Heritage Credit Union First National Bank at Darlington Equitable Bank, S.S.B. Marion County Savings Bank Lisle Savings Bank American 1 Credit Union Streator Onized Credit Union First Federal Savings and Loan Association of Central Illinois, S.B. Midwest America Federal Credit Union First National Bank of Monterey Solidarity Community Federal Credit Union Honor Credit Union Northwestern Mutual Credit Union Superior Credit Union, Inc. Cloverbelt Credit Union First Federal Savings & Loan Association of Newark Miami Savings Bank West Michigan Community Bank East Wisconsin Savings Bank, S.A. AppleTree Credit Union Marathon Savings Bank Fairfield Federal Savings and Loan Association of Lancaster Reynolds State Bank Municipal Trust and Savings Bank Union Savings and Loan Association Peoples State Bank of Newton, Illinois 1st National Bank Advance Financial Federal Credit Union Collinsville Building and Loan Association Dearborn Federal Savings Bank Firestone Federal Credit Union Seven Seventeen Credit Union Harrison Building and Loan Association Partners 1st Federal Credit Union Paper City Savings Association Community Financial Credit Union Liberty Bank for Savings Community Savings Bank Citizens Federal Savings and Loan Association Selfreliance Ukrainian American Federal Credit Union Waukesha State Bank

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 238,624 556,524 227,546 615,125 331,018 293,604 267,593 455,960 108,323 178,531 311,417 789,470 269,870 145,269 226,269 230,048 448,675 336,376 371,591 116,735 483,726 514,606 305,205 315,530 144,197 306,628 175,321 536,256 305,843 212,229 109,581 549,102 314,816 216,299 713,122 152,646 663,451 217,871 191,206 124,709 395,528 236,191 122,486 146,329 271,286 101,760 301,949 141,061 381,669 158,426 142,624 122,623 263,690 205,058 916,928 224,031 275,271 159,090 766,064 834,251 404,729 138,270 459,928 981,468

SET Metric FY 2016 56.6% 56.8% 56.9% 57.0% 57.1% 57.1% 57.1% 57.1% 57.2% 57.3% 57.4% 57.5% 57.5% 57.7% 57.7% 57.8% 57.8% 58.1% 58.2% 58.2% 58.4% 58.4% 58.5% 58.5% 58.6% 58.8% 58.8% 58.8% 58.9% 58.9% 58.9% 59.1% 59.1% 59.1% 59.2% 59.2% 59.4% 59.4% 59.5% 59.9% 59.9% 60.4% 60.4% 60.6% 60.6% 60.7% 60.9% 61.2% 61.4% 61.7% 62.1% 62.2% 62.3% 62.4% 62.7% 62.8% 63.6% 63.6% 63.7% 64.2% 65.8% 65.8% 66.0% 66.6%

Excess Cost

Quartile 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $.5 MM $1.0 MM $.4 MM $2.3 MM $.6 MM $.8 MM $1.3 MM $1.5 MM $.4 MM $.9 MM $1.0 MM $3.0 MM $.5 MM $.5 MM $1.4 MM $.6 MM $1.5 MM $1.1 MM $1.0 MM $.5 MM $1.8 MM $2.4 MM $.9 MM $1.1 MM $.4 MM $1.4 MM $.6 MM $1.0 MM $1.9 MM $.8 MM $.4 MM $2.0 MM $.7 MM $1.0 MM $3.5 MM $.2 MM $2.1 MM $.6 MM $.8 MM $.3 MM $1.4 MM $.8 MM $.2 MM $.6 MM $.9 MM $.1 MM $.5 MM $.6 MM $1.0 MM $1.1 MM $.7 MM $.3 MM $.9 MM $.2 MM $5.3 MM $.7 MM $1.9 MM $.6 MM $4.2 MM $2.9 MM $1.8 MM $.7 MM $1.7 MM $5.3 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 54.0% 53.9% 56.1% 56.3% 56.4% 56.7% 57.9% 53.0% 54.1% 58.0% 57.0% 56.0% 55.4% 56.8% 59.2% 56.8% 57.7% 54.7% 55.6% 59.1% 58.2% 53.0% 59.7% 57.1% 58.6% 53.7% 55.8% 56.3% 58.8% 59.4% 58.5% 59.4% 61.1% 59.3% 59.2% 60.8% 60.4% 58.4% 52.4% 57.7% 60.4% 62.0% 59.5% 57.9% 57.7% 62.2% 61.5% 60.4% 61.2% 60.6% 59.9% 63.5% 60.2% 65.5% 61.8% 62.1% 63.9% 63.3% 61.4% 64.2% 64.4% 64.8% 54.0% 66.4%

Excess Cost

Quartile 3 3 4 4 4 4 4 3 3 4 4 4 4 4 4 4 4 3 4 4 4 3 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 3 4

FY 2015 $.4 MM $.7 MM $.4 MM $2.2 MM $.6 MM $.7 MM $1.4 MM $.8 MM $.3 MM $1.0 MM $1.0 MM $2.6 MM $.5 MM $.4 MM $1.6 MM $.5 MM $1.4 MM $.8 MM $.8 MM $.6 MM $1.7 MM $1.3 MM $1.0 MM $.9 MM $.3 MM $.8 MM $.4 MM $.8 MM $1.7 MM $.8 MM $.4 MM $2.1 MM $.9 MM $1.0 MM $3.0 MM $.3 MM $1.9 MM $.5 MM $.3 MM $.3 MM $1.3 MM $.9 MM $.2 MM $.5 MM $.7 MM $.1 MM $.6 MM $.6 MM $1.0 MM $.9 MM $.7 MM $.3 MM $.8 MM $.2 MM $4.9 MM $.8 MM $1.9 MM $.6 MM $3.4 MM $2.8 MM $1.7 MM $.6 MM $.8 MM $5.3 MM

SET Metric FY 2014 53.4% 52.9% 55.8% 56.4% 56.1% 57.1% 58.9% 59.2% 55.4% 58.5% 58.1% 56.2% 57.0% 57.4% 58.5% 60.8% 56.9% 55.1% 54.0% 58.9% 54.9% 55.6% 58.4% 55.4% 62.2% 47.9% 58.9% 57.3% 59.3% 57.2% 54.8% 58.1% 61.3% 58.9% 55.7% 61.4% 57.5% 56.9% 50.5% 57.6% 55.2% 57.1% 58.2% 53.6% 60.4% 58.8% 60.7% 60.6% 57.9% 57.4% 57.3% 64.4% 58.9% 63.2% 61.4% 59.0% 62.9% 62.7% 61.4% 63.3% 64.1% 64.0% 62.6% 68.8%

Excess Cost

Quartile 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 3 3 4 3 4 4 4 4 2 4 4 4 4 3 4 4 4 4 4 4 4 2 4 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2014 $.4 MM $.7 MM $.4 MM $2.2 MM $.6 MM $.8 MM $1.4 MM $1.8 MM $.4 MM $1.1 MM $1.1 MM $2.9 MM $.5 MM $.5 MM $1.5 MM $.7 MM $1.3 MM $.8 MM $.8 MM $.6 MM $1.3 MM $1.6 MM $.9 MM $.8 MM $.4 MM $.2 MM $.6 MM $.9 MM $1.8 MM $.7 MM $.3 MM $1.9 MM $.9 MM $1.1 MM $1.9 MM $.3 MM $1.5 MM $.5 MM $.2 MM $.3 MM $.7 MM $.7 MM $.2 MM $.3 MM $1.0 MM $.1 MM $.6 MM $.6 MM $.8 MM $.6 MM $.6 MM $.3 MM $.8 MM $.2 MM $4.8 MM $.6 MM $1.8 MM $.6 MM $3.3 MM $2.7 MM $1.8 MM $.6 MM $1.5 MM $6.3 MM

6 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Bank of Brodhead Central Savings, F.S.B. Great Midwest Bank, S.S.B. Time Federal Savings Bank Marine Credit Union Central Region Average Midwest Region Schlumberger Employees Credit Union 1st Financial Bank USA St. Paul Federal Credit Union Hermantown Federal Credit Union Frontier State Bank Richfield-Bloomington Credit Union Washita State Bank Pioneer Mutual Federal Credit Union Magnolia Federal Credit Union Harris County Federal Credit Union Security First Federal Credit Union Minnesota Valley Federal Credit Union Cal-Com Federal Credit Union Mobility Credit Union Accentra Credit Union Oklahoma Federal Credit Union Mutual Credit Union Hope Federal Credit Union Heart of Louisiana Federal Credit Union FivePoint Credit Union Heartland Credit Union Chemcel Federal Credit Union Energy Capital Credit Union Financial Plus Credit Union Halliburton Employees Federal Credit Union Family Credit Union Fort Sill Federal Credit Union Coastal Community And Teachers Credit Union Conservation Employees Credit Union R.I.A. Federal Credit Union Cy-Fair Federal Credit Union First Alliance Credit Union Gulf Coast Educators Federal Credit Union City & County Credit Union First National Bank and Trust Company Associated Health Care Credit Union Oklahoma Central Credit Union Shreveport Federal Credit Union People's Trust Federal Credit Union Azura Credit Union Citizens Community Credit Union Chocolate Bayou Community Federal Credit Union Jonesboro State Bank Capitol Credit Union Premier Credit Union Union Square Credit Union Rivertrust Federal Credit Union Cedar Falls Community Credit Union H.E.B. Federal Credit Union Focus Federal Credit Union South Metro Federal Credit Union Navigator Credit Union Duluth Teachers Credit Union Skyward Credit Union St. Cloud Federal Credit Union Resource One Credit Union Neches Federal Credit Union

Provided by KBRG (www.kbrg.co)

Region Central Central Central Central Central

Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest

SET Metric

$ $ $ $ $ $

2016 143,967 115,371 665,880 605,441 689,786 287,497

FY 2016 67.2% 67.5% 68.2% 69.1% 69.1% 51.7%

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

822,892 685,234 152,114 137,310 634,132 277,062 115,792 137,759 139,530 151,173 360,340 139,200 137,406 169,811 127,729 117,978 195,523 200,742 104,093 544,212 107,320 107,185 227,970 167,368 147,166 149,635 268,668 283,564 107,963 375,280 223,960 162,814 655,548 490,890 245,945 107,637 531,190 106,738 504,694 472,738 190,791 105,869 242,509 124,368 173,512 347,016 173,965 107,763 165,147 109,917 111,914 336,383 106,117 271,977 155,158 452,498 479,550

30.3% 35.4% 35.5% 36.2% 36.9% 38.5% 38.6% 38.7% 39.4% 39.6% 41.3% 41.4% 41.5% 41.6% 41.7% 41.9% 42.4% 42.5% 42.6% 42.6% 42.7% 42.7% 42.9% 42.9% 43.1% 43.3% 43.5% 43.7% 43.7% 43.7% 44.0% 44.1% 44.1% 44.1% 44.2% 44.3% 44.5% 44.5% 44.8% 44.8% 45.0% 45.1% 45.1% 45.1% 45.2% 45.2% 45.2% 45.2% 45.2% 45.4% 45.5% 45.5% 45.6% 45.7% 45.9% 45.9% 45.9%

Excess Cost

Quartile

SET Metric

4 4 4 4 4

FY 2016 $.6 MM $.8 MM $2.9 MM $1.7 MM $8.7 MM $.50 MM

FY 2015 67.6% 65.9% 68.7% 69.1% 68.6% 51.4%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

29.4% 38.4% 36.4% 38.9% 34.5% 46.1% 34.2% 37.1% 43.8% 39.5% 42.8% 43.7% 41.3% 39.7% 42.3% 42.5% 43.1% 46.7% 43.2% 48.7% 43.5% 42.7% 41.7% 42.1% 43.7% 45.7% 44.5% 46.5% 44.4% 43.1% 44.9% 43.5% 44.8% 45.8% 40.9% 42.7% 46.4% 41.9% 51.5% 43.8% 43.8% 43.9% 51.0% 44.7% 42.3% 47.9% 46.8% 45.8% 45.0% 49.1% 42.7% 46.2% 44.5% 45.8% 46.4% 46.1% 47.0%

PROPRIETARY and CONFIDENTIAL

Excess Cost

Quartile

SET Metric

4 4 4 4 4

FY 2015 $.6 MM $.7 MM $3.0 MM $1.8 MM $7.3 MM $.46 MM

FY 2014 68.0% 64.7% 67.4% 67.9% 65.1% 51.1%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 2 1 1 1 1 1 1 2 1 1 1 1 1 1 1

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.5 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM

28.8% 33.7% 35.8% 38.8% 38.4% 45.0% 33.2% 38.8% 41.4% 38.3% 40.0% 43.3% 40.9% 38.4% 44.8% 40.8% 44.9% 44.2% 44.0% 48.1% 42.3% 41.1% 45.4% 42.6% 42.6% 45.7% 44.2% 44.9% 43.0% 46.8% 45.2% 45.5% 40.5% 39.4% 39.6% 43.1% 45.5% 46.8% 49.9% 44.4% 43.7% 44.9% 60.2% 40.3% 41.4% 49.3% 47.1% 43.8% 47.1% 51.7% 40.3% 47.1% 46.3% 45.2% 44.1% 47.5% 46.7%

Excess Cost

Quartile 4 4 4 4 4

FY 2014 $.7 MM $.6 MM $2.9 MM $1.8 MM $5.5 MM $.47 MM

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 4 1 1 2 1 1 1 3 1 1 1 1 1 1 1

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.3 MM $.0 MM $.0 MM $.0 MM $.3 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM

7 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Citizens Community Credit Union Mississippi Federal Credit Union Jefferson Financial Federal Credit Union Central Bank Community Resource Credit Union SPIRE Credit Union Members Choice of Central Texas Federal Credit Union One Bank & Trust, National Association Central Sunbelt Federal Credit Union Premier Bank Rochester Telcomm Credit Union Mayo Employees Federal Credit Union Novation Credit Union City Credit Union Texar Federal Credit Union Bossier Federal Credit Union Abilene Teachers Federal Credit Union United Texas Federal Credit Union Amoco Federal Credit Union Arsenal Credit Union Ouachita Valley Federal Credit Union Neighbors Credit Union Members Choice Credit Union Building Trades Federal Credit Union Fort Worth City Credit Union Carter Federal Credit Union Greater Iowa Credit Union 1st Community Federal Credit Union Greater Texas Federal Credit Union True Sky Credit Union Alliance Credit Union Plus4 Credit Union Premier Bank Minnesota Louisiana Federal Credit Union Lone Star Credit Union West Community Credit Union Home Town Federal Credit Union Mill City Credit Union Telcoe Federal Credit Union SharePoint Credit Union Access Community Credit Union Mid American Credit Union Kraftman Federal Credit Union LincOne Federal Credit Union MEMBERS1st Community Credit Union Ascentra Credit Union Texell Credit Union Complex Community Federal Credit Union Essential Federal Credit Union Air Force Federal Credit Union Evolve Federal Credit Union BP Federal Credit Union Investex Credit Union Unity One Credit Union Frontier Community Credit Union Envista Credit Union SouthPoint Financial Credit Union Primeway Federal Credit Union Communities of Abilene Federal Credit Union Arkansas Best Federal Credit Union Electro Savings Credit Union Allegiance Credit Union Statewide Federal Credit Union Blucurrent Credit Union

Provided by KBRG (www.kbrg.co)

Region Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 197,223 116,772 489,635 116,244 421,898 893,890 186,795 305,966 202,468 182,146 144,044 820,095 128,152 371,270 350,236 172,841 421,946 237,534 817,250 219,329 208,512 334,266 520,190 130,356 184,769 270,705 402,500 238,454 581,572 574,631 237,725 115,996 201,175 213,000 117,256 186,555 126,881 326,676 345,453 193,618 114,520 278,635 110,067 126,974 156,447 394,427 310,329 438,361 337,224 376,463 317,648 132,515 186,242 230,513 123,326 327,171 308,180 460,291 134,367 120,016 159,307 258,827 117,201 171,259

SET Metric FY 2016 46.0% 46.0% 46.1% 46.1% 46.3% 46.3% 46.3% 46.4% 46.4% 46.4% 46.4% 46.6% 46.6% 46.6% 46.7% 46.7% 46.7% 46.8% 46.8% 46.9% 47.3% 47.3% 47.4% 47.5% 47.5% 47.6% 47.7% 47.7% 47.8% 47.9% 48.0% 48.0% 48.1% 48.1% 48.2% 48.3% 48.3% 48.5% 48.5% 48.5% 48.6% 48.6% 48.7% 48.7% 48.7% 48.7% 48.7% 48.7% 48.8% 48.8% 48.8% 48.9% 48.9% 48.9% 49.0% 49.0% 49.1% 49.1% 49.2% 49.3% 49.3% 49.3% 49.3% 49.4%

Excess Cost

Quartile 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

FY 2016 $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 47.6% 47.5% 46.4% 51.9% 45.5% 45.8% 49.6% 45.6% 47.1% 45.7% 49.1% 45.6% 45.4% 44.1% 49.8% 47.1% 47.8% 47.4% 48.5% 46.4% 47.7% 46.7% 48.0% 47.3% 50.3% 46.0% 48.4% 48.0% 49.5% 51.7% 49.8% 43.5% 47.8% 47.9% 50.4% 49.0% 46.0% 50.9% 52.1% 47.3% 47.5% 48.0% 47.3% 46.6% 43.2% 47.1% 48.9% 48.1% 45.1% 46.5% 49.5% 47.2% 47.0% 47.1% 48.8% 49.7% 48.9% 48.2% 48.5% 49.4% 48.8% 50.0% 47.2% 50.2%

Excess Cost

Quartile 1 1 1 3 1 1 2 1 1 1 2 1 1 1 2 1 1 1 2 1 1 1 1 1 2 1 2 1 2 3 2 1 1 1 2 2 1 2 3 1 1 1 1 1 1 1 2 2 1 1 2 1 1 1 2 2 2 2 2 2 2 2 1 2

FY 2015 $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.3 MM $.7 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.3 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.2 MM $.0 MM $.2 MM

SET Metric FY 2014 49.3% 48.6% 46.5% 45.6% 46.4% 44.4% 52.2% 43.9% 47.9% 45.4% 49.1% 43.4% 45.0% 44.0% 50.0% 48.0% 47.8% 44.6% 47.5% 47.6% 46.8% 46.5% 46.9% 44.6% 50.4% 47.1% 47.8% 48.4% 49.4% 51.3% 49.6% 38.0% 47.0% 45.5% 55.8% 48.3% 46.1% 49.8% 45.4% 49.1% 47.3% 48.5% 46.1% 44.3% 51.8% 46.1% 47.9% 45.0% 50.6% 47.7% 48.2% 48.6% 44.9% 43.7% 48.0% 49.5% 52.2% 47.6% 47.2% 48.9% 47.3% 50.7% 44.4% 48.2%

Excess Cost

Quartile 2 2 1 1 1 1 3 1 2 1 2 1 1 1 2 2 1 1 1 1 1 1 1 1 2 1 2 2 2 2 2 1 1 1 3 2 1 2 1 2 1 2 1 1 3 1 2 1 2 1 2 2 1 1 2 2 3 1 1 2 1 2 1 2

FY 2014 $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.3 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.3 MM $.6 MM $.1 MM $.0 MM $.0 MM $.0 MM $.3 MM $.0 MM $.0 MM $.2 MM $.0 MM $.1 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.4 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.3 MM $.0 MM $.0 MM $.0 MM $.0 MM $.3 MM $.0 MM $.0 MM

8 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Lafayette Schools' Federal Credit Union Members Cooperative Credit Union Bank of South Texas Energy One Federal Credit Union Sentinel Federal Credit Union Mainstreet Federal Credit Union West Texas State Bank People's Federal Credit Union Members Trust of the Southwest Federal Credit Union Prairie Federal Credit Union Houston Police Federal Credit Union GENCO Federal Credit Union Brazos Valley Schools Credit Union MCT Credit Union East Texas Professional Credit Union Citizens Bank & Trust Company Texas Partners Federal Credit Union White Sands Federal Credit Union MembersOwn Credit Union University & Community Federal Credit Union Education First Federal Credit Union SAC Federal Credit Union ASI Federal Credit Union Red Crown Federal Credit Union Alliant Credit Union La Capitol Federal Credit Union MTCU Neighborhood Credit Union Alliance Credit Union HomeTown Bank, N.A. Members Exchange Credit Union Golden Plains Credit Union First Security Bank Neighbors Federal Credit Union Sandia Area Federal Credit Union Mutual First Federal Credit Union River City Federal Credit Union Del Norte Credit Union Missouri Credit Union Red River Federal Credit Union United Educators Credit Union Vantage Credit Union United Heritage Credit Union North East Texas Credit Union Pantex Federal Credit Union 1st Financial Federal Credit Union Credit Union of America DuTrac Community Credit Union Laredo Federal Credit Union Greater New Orleans Federal Credit Union Metro Health Services Federal Credit Union Members First Credit Union Greater KC Public Safety Credit Union CSE Federal Credit Union Animas Credit Union MemberSource Credit Union My Community Credit Union New Orleans Firemen's Federal Credit Union Centric Federal Credit Union Nebraska Energy Federal Credit Union Infuze Credit Union Otero Federal Credit Union Warren Bank and Trust Company Kansas State Bank

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 199,375 630,208 125,214 241,614 106,667 416,660 383,317 174,976 109,311 121,924 649,264 279,779 687,877 255,471 563,627 114,418 152,837 295,495 100,652 111,761 353,648 876,853 313,112 180,751 116,950 492,624 115,153 596,164 234,526 572,149 103,110 590,939 109,569 817,941 612,434 106,207 116,901 546,580 310,502 771,496 174,252 827,368 896,500 143,731 222,840 217,704 730,651 657,746 130,907 108,717 312,843 125,566 124,124 294,766 126,003 197,434 335,120 160,412 146,747 250,341 223,900 297,407 132,141 130,171

SET Metric FY 2016 49.4% 49.4% 49.5% 49.6% 49.6% 49.6% 49.6% 49.6% 49.6% 49.6% 49.6% 49.6% 49.7% 49.7% 49.7% 49.7% 49.8% 49.8% 49.8% 49.8% 49.9% 49.9% 49.9% 49.9% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.1% 50.1% 50.2% 50.2% 50.2% 50.2% 50.3% 50.3% 50.3% 50.4% 50.4% 50.5% 50.5% 50.5% 50.5% 50.5% 50.6% 50.6% 50.7% 50.7% 50.7% 50.8% 50.8% 50.9% 50.9% 50.9% 51.0% 51.0% 51.1% 51.1% 51.1% 51.2% 51.2% 51.3%

Excess Cost

Quartile 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

FY 2016 $.1 MM $.2 MM $.1 MM $.1 MM $.0 MM $.2 MM $.1 MM $.1 MM $.0 MM $.0 MM $.1 MM $.1 MM $.2 MM $.1 MM $.2 MM $.1 MM $.1 MM $.1 MM $.0 MM $.0 MM $.2 MM $.3 MM $.2 MM $.1 MM $.1 MM $.3 MM $.1 MM $.4 MM $.1 MM $.2 MM $.1 MM $.3 MM $.0 MM $.5 MM $.2 MM $.1 MM $.1 MM $.3 MM $.2 MM $.5 MM $.1 MM $.8 MM $.5 MM $.1 MM $.1 MM $.2 MM $.5 MM $.4 MM $.1 MM $.1 MM $.4 MM $.1 MM $.1 MM $.3 MM $.1 MM $.2 MM $.3 MM $.2 MM $.2 MM $.1 MM $.2 MM $.2 MM $.1 MM $.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 49.0% 47.4% 51.4% 51.4% 49.1% 48.6% 49.2% 48.0% 50.2% 49.5% 49.5% 50.6% 49.3% 51.8% 49.0% 48.6% 49.5% 49.6% 50.1% 50.3% 50.4% 49.0% 50.0% 50.2% 48.6% 50.3% 54.5% 48.6% 49.0% 49.5% 50.5% 52.9% 46.1% 53.2% 49.6% 46.4% 49.0% 51.2% 48.9% 50.5% 50.6% 49.4% 52.2% 52.4% 49.5% 52.8% 50.8% 47.1% 50.7% 51.3% 48.9% 49.7% 44.5% 51.0% 49.5% 49.8% 56.7% 50.4% 51.4% 54.4% 55.3% 52.4% 51.5% 48.1%

Excess Cost

Quartile 2 1 2 2 2 2 2 2 2 2 2 2 2 3 2 2 2 2 2 2 2 2 2 2 2 2 3 2 2 2 2 3 1 3 2 1 2 2 2 2 2 2 3 3 2 3 2 1 2 2 2 2 1 2 2 2 4 2 2 3 3 3 2 2

FY 2015 $.1 MM $.0 MM $.2 MM $.3 MM $.0 MM $.1 MM $.1 MM $.0 MM $.1 MM $.0 MM $.2 MM $.2 MM $.2 MM $.4 MM $.2 MM $.0 MM $.1 MM $.1 MM $.1 MM $.1 MM $.4 MM $.3 MM $.3 MM $.1 MM $.0 MM $.5 MM $.3 MM $.1 MM $.1 MM $.2 MM $.1 MM $1.0 MM $.0 MM $1.5 MM $.2 MM $.0 MM $.1 MM $.5 MM $.1 MM $.6 MM $.1 MM $.5 MM $1.1 MM $.3 MM $.1 MM $.5 MM $.7 MM $.0 MM $.1 MM $.2 MM $.1 MM $.1 MM $.0 MM $.3 MM $.1 MM $.1 MM $1.1 MM $.2 MM $.2 MM $.2 MM $.6 MM $.4 MM $.1 MM $.0 MM

SET Metric FY 2014 48.0% 44.5% 49.0% 55.0% 51.6% 49.7% 48.1% 47.0% 50.9% 50.1% 49.3% 50.2% 47.8% 50.6% 50.7% 51.1% 51.0% 48.5% 50.7% 50.5% 51.1% 49.7% 48.2% 50.8% 47.7% 51.5% 50.6% 47.6% 51.6% 48.8% 49.8% 53.2% 52.7% 52.1% 48.4% 48.0% 50.7% 48.6% 49.2% 52.4% 50.5% 49.9% 52.7% 52.0% 47.7% 50.5% 49.2% 50.7% 51.8% 48.8% 48.5% 48.8% 47.3% 52.3% 47.9% 48.7% 60.1% 52.0% 52.6% 49.9% 54.4% 53.0% 51.3% 46.3%

Excess Cost

Quartile 2 1 2 3 2 2 2 1 2 2 2 2 1 2 2 2 2 2 2 2 2 2 2 2 1 2 2 1 2 2 2 3 3 3 2 2 2 2 2 3 2 2 3 3 1 2 2 2 3 2 2 2 1 3 2 2 4 3 3 2 3 3 2 1

FY 2014 $.0 MM $.0 MM $.0 MM $.6 MM $.1 MM $.3 MM $.0 MM $.0 MM $.1 MM $.1 MM $.2 MM $.2 MM $.0 MM $.3 MM $.4 MM $.2 MM $.2 MM $.1 MM $.1 MM $.1 MM $.5 MM $.4 MM $.1 MM $.1 MM $.0 MM $.8 MM $.1 MM $.0 MM $.3 MM $.1 MM $.1 MM $.9 MM $.1 MM $1.2 MM $.1 MM $.0 MM $.2 MM $.1 MM $.2 MM $1.0 MM $.1 MM $.8 MM $1.2 MM $.3 MM $.0 MM $.2 MM $.3 MM $.5 MM $.2 MM $.0 MM $.1 MM $.0 MM $.0 MM $.4 MM $.0 MM $.1 MM $1.5 MM $.4 MM $.3 MM $.1 MM $.5 MM $.5 MM $.1 MM $.0 MM

9 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Shell Federal Credit Union EFCU Financial Federal Credit Union Oklahoma Educators Credit Union Wichita Federal Credit Union United Consumers Credit Union First Service Credit Union River Region Credit Union Houston Federal Credit Union Anthem Bank & Trust United Credit Union Mazuma Credit Union First National Bank of Louisburg Texas Bay Credit Union First National Bank of Stanton Generations Community Federal Credit Union Eagle Louisiana Federal Credit Union Anoka Hennepin Credit Union Assemblies of God Credit Union InTouch Credit Union Beacon Federal Credit Union Farmers State Bank Minnco Credit Union Amarillo Community Federal Credit Union Southwest Airlines Federal Credit Union Gulf Credit Union Truity Federal Credit Union Northern Tier Federal Credit Union Oklahoma Employees Credit Union Cenla Federal Credit Union First State Bank of Ben Wheeler, Texas Linn Area Credit Union Public Employees Credit Union Mobiloil Federal Credit Union Missouri Electric Cooperatives Employees' Credit Union Commercial Bank St. Louis Community Credit Union First National Bank in DeRidder North Star Community Credit Union Premier Bank LibertyOne Credit Union Rio Grande Credit Union Fort Worth Community Credit Union Xplore Federal Credit Union FirstLight Federal Credit Union Singing River Federal Credit Union U.S. Employees O.C. Federal Credit Union Community 1st Credit Union ZIA Credit Union Great River Federal Credit Union Sabine Federal Credit Union Northeast Arkansas Federal Credit Union Kirtland Federal Credit Union Castroville State Bank Wymar Federal Credit Union Western Sun Federal Credit Union TopLine Federal Credit Union Castle Rock Bank Velocity Credit Union Municipal Employees Credit Union of Oklahoma City Mid Minnesota Federal Credit Union American Bank and Trust Company Southwest Heritage Credit Union Smart Financial Credit Union El Paso Area Teachers Federal Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 827,211 384,792 131,559 102,943 138,688 622,184 184,286 604,935 138,693 163,460 580,082 110,033 396,742 161,625 634,227 110,966 174,414 147,699 791,167 147,669 163,252 260,465 219,999 460,268 247,362 767,826 123,828 493,352 112,942 136,450 412,516 326,729 654,995 162,355 333,020 249,550 242,212 175,146 715,152 118,951 297,977 861,192 147,066 974,988 207,165 151,019 580,149 134,701 168,586 179,719 108,167 768,336 144,164 103,862 166,296 388,964 206,872 843,914 171,291 317,097 192,723 113,333 649,606 621,466

SET Metric FY 2016 51.3% 51.3% 51.4% 51.5% 51.5% 51.5% 51.6% 51.7% 52.0% 52.0% 52.1% 52.1% 52.2% 52.2% 52.2% 52.2% 52.3% 52.3% 52.3% 52.4% 52.5% 52.5% 52.5% 52.5% 52.5% 52.6% 52.6% 52.7% 52.8% 52.9% 52.9% 52.9% 53.0% 53.0% 53.1% 53.1% 53.1% 53.2% 53.2% 53.3% 53.3% 53.4% 53.4% 53.4% 53.5% 53.5% 53.5% 53.6% 53.6% 53.6% 53.6% 53.8% 53.8% 53.9% 53.9% 53.9% 53.9% 54.0% 54.1% 54.1% 54.1% 54.3% 54.4% 54.5%

Excess Cost

Quartile 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

FY 2016 $.9 MM $.3 MM $.1 MM $.1 MM $.2 MM $.8 MM $.2 MM $.5 MM $.2 MM $.2 MM $.9 MM $.1 MM $.7 MM $.1 MM $1.0 MM $.2 MM $.3 MM $.3 MM $1.2 MM $.3 MM $.2 MM $.3 MM $.3 MM $.6 MM $.4 MM $1.2 MM $.1 MM $.6 MM $.1 MM $.1 MM $.6 MM $.3 MM $.9 MM $.1 MM $.4 MM $.8 MM $.4 MM $.2 MM $.7 MM $.2 MM $.5 MM $1.2 MM $.3 MM $1.8 MM $.5 MM $.3 MM $1.1 MM $.3 MM $.3 MM $.3 MM $.2 MM $.9 MM $.2 MM $.1 MM $.3 MM $.8 MM $.1 MM $1.4 MM $.4 MM $.9 MM $.3 MM $.3 MM $1.9 MM $1.3 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 47.5% 51.6% 48.2% 53.4% 52.7% 52.6% 48.3% 52.6% 54.7% 52.5% 51.6% 51.1% 53.0% 57.3% 50.2% 51.5% 53.3% 46.4% 50.1% 52.3% 48.8% 54.3% 51.3% 52.5% 50.0% 50.7% 52.4% 54.6% 54.8% 51.9% 55.8% 53.8% 56.0% 54.4% 53.3% 53.2% 53.3% 56.2% 48.0% 51.3% 52.9% 50.5% 53.2% 50.1% 50.6% 55.2% 54.2% 55.5% 56.7% 57.0% 55.5% 53.5% 53.8% 48.4% 54.0% 53.8% 58.0% 52.8% 52.0% 56.6% 53.0% 53.7% 54.5% 54.3%

Excess Cost

Quartile 1 3 2 3 3 3 2 3 3 3 3 2 3 4 2 3 3 1 2 3 2 3 2 3 2 2 3 3 3 3 3 3 3 3 3 3 3 3 1 2 3 2 3 2 2 3 3 3 4 4 3 3 3 2 3 3 4 3 3 3 3 3 3 3

FY 2015 $.0 MM $.4 MM $.0 MM $.3 MM $.3 MM $1.1 MM $.0 MM $.7 MM $.4 MM $.3 MM $.9 MM $.1 MM $.9 MM $.2 MM $.6 MM $.2 MM $.3 MM $.0 MM $.6 MM $.3 MM $.0 MM $.5 MM $.3 MM $.6 MM $.2 MM $.7 MM $.1 MM $1.0 MM $.2 MM $.1 MM $1.0 MM $.4 MM $1.5 MM $.2 MM $.4 MM $.9 MM $.4 MM $.4 MM $.0 MM $.1 MM $.5 MM $.6 MM $.3 MM $.8 MM $.2 MM $.4 MM $1.2 MM $.4 MM $.5 MM $.6 MM $.3 MM $.9 MM $.2 MM $.0 MM $.3 MM $.8 MM $.3 MM $1.1 MM $.3 MM $1.2 MM $.3 MM $.2 MM $2.1 MM $1.3 MM

SET Metric FY 2014 46.7% 52.9% 50.9% 52.9% 52.1% 50.8% 45.8% 52.8% 54.7% 50.3% 52.1% 49.3% 52.0% 57.0% 49.3% 52.1% 51.6% 49.7% 51.2% 51.5% 51.5% 53.8% 50.2% 53.0% 50.6% 51.5% 53.4% 56.3% 55.3% 49.9% 56.7% 52.5% 55.9% 54.7% 47.9% 44.9% 51.7% 54.2% 48.6% 51.2% 53.5% 51.4% 52.9% 50.4% 48.2% 53.8% 53.4% 55.9% 53.6% 56.1% 50.7% 53.0% 53.7% 49.0% 52.0% 51.8% 56.6% 51.0% 54.3% 59.1% 56.6% 55.7% 54.1% 54.8%

Excess Cost

Quartile 1 3 2 3 3 2 1 3 3 2 3 2 3 4 2 3 2 2 2 2 2 3 2 3 2 2 3 3 3 2 4 3 3 3 2 1 3 3 2 2 3 2 3 2 2 3 3 3 3 3 2 3 3 2 3 3 4 2 3 4 4 3 3 3

FY 2014 $.0 MM $.6 MM $.1 MM $.2 MM $.3 MM $.6 MM $.0 MM $.6 MM $.3 MM $.2 MM $1.0 MM $.0 MM $.8 MM $.2 MM $.4 MM $.2 MM $.2 MM $.1 MM $1.0 MM $.2 MM $.1 MM $.5 MM $.2 MM $.7 MM $.3 MM $.9 MM $.2 MM $1.2 MM $.2 MM $.1 MM $1.0 MM $.3 MM $1.4 MM $.1 MM $.0 MM $.0 MM $.3 MM $.3 MM $.1 MM $.1 MM $.6 MM $.9 MM $.3 MM $.9 MM $.0 MM $.3 MM $1.0 MM $.4 MM $.3 MM $.5 MM $.1 MM $.9 MM $.2 MM $.0 MM $.2 MM $.5 MM $.2 MM $.7 MM $.4 MM $1.4 MM $.5 MM $.3 MM $1.9 MM $1.2 MM

10 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Community State Bank of Missouri Qualtrust Credit Union Border Federal Credit Union Nizari Progressive Federal Credit Union Associated Credit Union of Texas Go Federal Credit Union Campus Federal Credit Union Ideal Credit Union U.S. Eagle Federal Credit Union 1st Gateway Credit Union Government Employees Federal Credit Union Texas Tech Federal Credit Union First Federal Credit Union Home Federal Savings and Loan Association of Grand Island Chasewood Bank Bank of Crocker Four Points Federal Credit Union All America Bank Texas Exchange Bank, SSB Glenwood State Bank Sioux Falls Federal Credit Union Mil-Way Federal Credit Union Stock Exchange Bank Community Bank of Snyder Metairie Bank & Trust Company Bank of Wiggins Community Choice Credit Union State Bank of De Kalb Amplify Credit Union TexasBank Mutual Savings Association, FSA Pelican State Credit Union Texoma Community Credit Union Tulsa Federal Credit Union Education Credit Union Guadalupe Credit Union First State Bank of Burnet Bank of Abbeville & Trust Company First Federal Bank of Louisiana HNB National Bank Co-Op Credit Union of Montevideo Service First Federal Credit Union First National Bank of Mertzon Citizens Federal Credit Union North Star Bank North Shore Federal Credit Union First Basin Credit Union Citizens 1st Bank Aberdeen Federal Credit Union Earlham Savings Bank Falls City National Bank America's Credit Union First Nebraska Credit Union Citizens-Farmers Bank of Cole Camp Farmers and Merchants Bank Farmers-Merchants Bank & Trust Company Ozarks Federal Savings and Loan Association CU Community Credit Union Highmark Federal Credit Union Heartland Credit Union Fifth District Savings Bank First Federal Community Bank, SSB Flint Hills Bank Bank of Cushing

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 243,021 196,169 139,661 130,263 375,765 123,164 588,123 650,123 951,052 132,958 135,311 130,705 117,827 276,666 101,645 126,867 119,269 387,988 389,139 254,731 255,355 117,290 261,097 109,477 378,670 181,986 458,261 193,095 849,270 433,382 194,017 295,762 120,828 715,104 247,926 152,384 255,101 180,990 801,840 477,027 170,220 152,067 334,324 128,855 256,189 154,778 205,690 729,898 125,983 280,447 342,274 238,994 120,253 124,545 295,966 286,187 222,287 104,320 111,650 279,638 402,988 381,645 125,034 109,858

SET Metric FY 2016 54.5% 54.6% 54.6% 54.6% 54.7% 54.7% 54.7% 54.8% 54.8% 54.9% 55.0% 55.0% 55.0% 55.0% 55.1% 55.2% 55.3% 55.3% 55.3% 55.4% 55.5% 55.6% 55.7% 55.8% 55.9% 55.9% 56.0% 56.0% 56.1% 56.1% 56.2% 56.2% 56.3% 56.3% 56.3% 56.4% 56.5% 56.5% 56.6% 56.6% 56.7% 56.7% 56.7% 56.7% 56.7% 57.0% 57.0% 57.0% 57.1% 57.1% 57.1% 57.2% 57.2% 57.3% 57.4% 57.5% 57.6% 57.6% 57.7% 57.7% 58.0% 58.0% 58.0% 58.1%

Excess Cost

Quartile 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $.3 MM $.4 MM $.5 MM $.2 MM $1.2 MM $.4 MM $1.4 MM $1.2 MM $1.7 MM $.3 MM $.2 MM $.5 MM $.2 MM $.7 MM $.2 MM $.2 MM $.2 MM $.8 MM $.3 MM $.5 MM $.6 MM $.3 MM $.4 MM $.2 MM $.9 MM $.4 MM $1.6 MM $.4 MM $2.3 MM $.9 MM $.4 MM $1.7 MM $.4 MM $1.6 MM $1.0 MM $.6 MM $.4 MM $.4 MM $2.0 MM $1.0 MM $.3 MM $.5 MM $.3 MM $.3 MM $.6 MM $.4 MM $.8 MM $.7 MM $.3 MM $.6 MM $.3 MM $.6 MM $.5 MM $.2 MM $1.1 MM $.9 MM $.5 MM $.3 MM $.5 MM $1.1 MM $.8 MM $1.1 MM $.2 MM $.3 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 55.3% 53.3% 51.2% 50.3% 51.1% 54.1% 54.7% 54.8% 56.0% 50.7% 60.2% 50.8% 56.3% 53.1% 56.1% 55.3% 56.2% 54.8% 55.4% 58.8% 55.3% 53.8% 57.3% 53.3% 55.5% 56.5% 49.6% 56.7% 55.1% 57.8% 55.9% 57.0% 56.4% 56.0% 56.1% 57.3% 57.4% 56.9% 55.5% 57.9% 58.0% 56.3% 55.5% 56.3% 53.8% 58.2% 57.2% 56.8% 56.8% 54.8% 55.1% 58.6% 56.4% 60.5% 56.1% 57.7% 51.4% 55.9% 56.9% 55.0% 58.2% 58.7% 57.3% 58.6%

Excess Cost

Quartile 3 3 2 2 2 3 3 3 3 2 4 2 3 3 3 3 3 3 3 4 3 3 4 3 3 3 2 4 3 4 3 4 3 3 3 4 4 4 3 4 4 3 3 3 3 4 4 4 4 3 3 4 3 4 3 4 2 3 4 3 4 4 4 4

FY 2015 $.4 MM $.4 MM $.3 MM $.1 MM $.7 MM $.4 MM $1.4 MM $1.3 MM $2.0 MM $.1 MM $.4 MM $.2 MM $.3 MM $.4 MM $.2 MM $.3 MM $.2 MM $.5 MM $.3 MM $.7 MM $.6 MM $.2 MM $.5 MM $.2 MM $.9 MM $.5 MM $.3 MM $.4 MM $2.0 MM $1.1 MM $.4 MM $1.9 MM $.4 MM $1.5 MM $1.0 MM $.6 MM $.4 MM $.4 MM $1.8 MM $1.1 MM $.4 MM $.5 MM $.3 MM $.3 MM $.4 MM $.4 MM $.8 MM $.7 MM $.3 MM $.5 MM $.2 MM $.7 MM $.4 MM $.3 MM $.9 MM $1.0 MM $.2 MM $.2 MM $.5 MM $.7 MM $.9 MM $1.2 MM $.2 MM $.4 MM

SET Metric FY 2014 55.6% 53.1% 54.0% 50.1% 53.2% 51.0% 54.0% 55.7% 54.6% 54.0% 62.9% 49.7% 51.7% 53.8% 56.6% 48.1% 57.9% 59.4% 54.2% 58.3% 55.4% 53.1% 57.6% 55.6% 56.0% 54.6% 48.6% 55.4% 55.6% 56.3% 53.7% 58.5% 56.1% 56.5% 54.2% 58.5% 56.2% 57.1% 57.3% 59.3% 58.3% 60.4% 53.8% 54.5% 52.9% 58.7% 55.6% 53.9% 56.3% 53.1% 56.5% 58.2% 54.8% 60.4% 54.4% 54.7% 54.0% 52.7% 57.6% 56.5% 58.2% 57.6% 57.0% 57.5%

Excess Cost

Quartile 3 3 3 2 3 2 3 3 3 3 4 2 3 3 4 2 4 4 3 4 3 3 4 3 3 3 2 3 3 3 3 4 3 4 3 4 3 4 4 4 4 4 3 3 3 4 3 3 3 3 4 4 3 4 3 3 3 3 4 4 4 4 4 4

FY 2014 $.4 MM $.4 MM $.5 MM $.1 MM $1.1 MM $.2 MM $1.2 MM $1.4 MM $1.6 MM $.2 MM $.5 MM $.1 MM $.1 MM $.5 MM $.3 MM $.0 MM $.2 MM $.5 MM $.2 MM $.6 MM $.6 MM $.2 MM $.5 MM $.2 MM $.9 MM $.4 MM $.1 MM $.3 MM $2.0 MM $.9 MM $.3 MM $1.9 MM $.4 MM $1.5 MM $.7 MM $.7 MM $.4 MM $.4 MM $2.2 MM $1.3 MM $.4 MM $.7 MM $.2 MM $.2 MM $.4 MM $.4 MM $.6 MM $.4 MM $.3 MM $.4 MM $.3 MM $.7 MM $.3 MM $.3 MM $.7 MM $.7 MM $.3 MM $.1 MM $.5 MM $.8 MM $.9 MM $1.1 MM $.2 MM $.3 MM

11 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name DuGood Federal Credit Union Sioux Empire Federal Credit Union Synergy Federal Credit Union Karnes County National Bank of Karnes City DATCU Credit Union Liberty First Credit Union First Financial Credit Union Siouxland Federal Credit Union Corner Stone Bank Horizon Bank Citizens Savings Bank Western Cooperative Credit Union Bank of Grandin Unity National Bank of Houston First Federal Bank Of Kansas City Muenster State Bank Railway Credit Union St. Landry Homestead Federal Savings Bank Union Bank and Trust Company Capital Credit Union Citizens State Bank Gulf Coast Federal Credit Union Riverland Federal Credit Union Centris Federal Credit Union First Enterprise Bank Fulda Area Credit Union Santa Fe Federal Credit Union First Community Credit Union Bank of Delight First Federal Savings and Loan Association of Pascagoula-Moss Point Community Bank of El Dorado Springs Marion State Bank Dawson Co-op Credit Union Houston Texas Fire Fighters Federal Credit Union Coastland Federal Credit Union Citizens State Bank of Arlington First Bank of Owasso Elsa State Bank and Trust Company Dilley State Bank State Employees Credit Union Baton Rouge Telco Federal Credit Union First Bank & Trust Co. Mainland Bank Great Plains Federal Credit Union Educators Credit Union Community Credit Union Auburn State Bank TruStar Federal Credit Union Henderson Federal Savings Bank Peoples State Bank of Hallettsville Dakota West Credit Union Security State Bank Hometown Credit Union Lamesa National Bank Citizens Savings and Loan Association, FSB New Albin Savings Bank Plains Commerce Bank Bank of Commerce & Trust Company Cherokee State Bank Mississippi River Bank Ozark Bank Walcott Trust and Savings Bank Security State Bank Farmers and Merchants State Bank of Alpha

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 275,639 100,668 223,545 356,062 889,376 223,662 507,822 167,605 144,030 257,431 209,779 321,189 152,646 100,907 714,597 174,927 101,726 225,063 145,262 447,442 251,044 200,134 220,567 663,723 164,146 100,204 124,920 565,398 105,927 293,218 101,030 170,833 153,587 250,465 107,268 103,951 281,306 191,561 121,558 465,705 294,978 578,866 130,435 284,574 390,706 167,015 170,535 209,781 111,558 273,541 249,744 138,456 108,705 313,420 195,420 213,454 629,000 345,649 212,400 118,106 242,490 123,406 560,959 102,412

SET Metric FY 2016 58.2% 58.2% 58.4% 58.4% 58.4% 58.7% 58.8% 58.8% 58.9% 58.9% 59.0% 59.0% 59.0% 59.1% 59.1% 59.1% 59.3% 59.3% 59.5% 59.6% 59.7% 59.8% 59.8% 59.8% 60.0% 60.3% 60.3% 60.3% 60.4% 60.4% 60.7% 60.8% 60.9% 60.9% 60.9% 61.0% 61.2% 61.2% 61.4% 61.4% 61.6% 61.9% 61.9% 62.1% 62.5% 62.7% 62.8% 63.0% 63.3% 63.3% 63.6% 63.8% 63.8% 64.2% 64.5% 64.5% 64.6% 64.6% 64.7% 65.1% 65.5% 65.5% 66.0% 66.1%

Excess Cost

Quartile 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $1.0 MM $.6 MM $.4 MM $.5 MM $2.6 MM $1.3 MM $2.4 MM $.7 MM $.6 MM $.5 MM $.9 MM $1.1 MM $.3 MM $.5 MM $2.7 MM $.3 MM $.3 MM $.6 MM $.5 MM $1.7 MM $.5 MM $.7 MM $.7 MM $3.6 MM $.7 MM $.5 MM $.4 MM $2.2 MM $.3 MM $.9 MM $.2 MM $.7 MM $.3 MM $.9 MM $.3 MM $.3 MM $.8 MM $1.0 MM $.2 MM $2.1 MM $1.0 MM $2.1 MM $.5 MM $.9 MM $.9 MM $.2 MM $.4 MM $1.3 MM $.4 MM $.5 MM $1.0 MM $.4 MM $.3 MM $.4 MM $.8 MM $.2 MM $4.1 MM $1.0 MM $.6 MM $.6 MM $1.0 MM $.5 MM $1.8 MM $.2 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 58.2% 54.9% 56.1% 54.4% 57.9% 59.6% 60.1% 59.6% 62.3% 59.4% 58.8% 57.3% 58.7% 57.7% 57.4% 61.1% 60.1% 58.9% 59.8% 57.1% 60.5% 53.7% 69.2% 56.3% 59.9% 60.4% 59.8% 59.0% 52.3% 56.4% 60.8% 58.5% 60.8% 61.5% 60.4% 63.6% 57.8% 60.2% 57.1% 59.9% 61.6% 59.9% 61.9% 59.4% 63.0% 65.8% 59.5% 64.6% 61.9% 60.9% 63.9% 57.6% 62.5% 63.1% 62.7% 64.6% 61.6% 66.1% 62.9% 68.2% 66.1% 63.0% 67.6% 66.4%

Excess Cost

Quartile 4 3 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 3 4 3 4 4 4 4 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2015 $1.0 MM $.4 MM $.3 MM $.3 MM $2.3 MM $1.3 MM $2.7 MM $.8 MM $.7 MM $.5 MM $.9 MM $1.0 MM $.3 MM $.3 MM $1.9 MM $.3 MM $.3 MM $.6 MM $.5 MM $1.3 MM $.5 MM $.3 MM $1.1 MM $2.4 MM $.7 MM $.4 MM $.3 MM $2.0 MM $.1 MM $.6 MM $.2 MM $.6 MM $.3 MM $.9 MM $.4 MM $.4 MM $.7 MM $.9 MM $.2 MM $1.9 MM $1.0 MM $1.9 MM $.5 MM $.8 MM $.9 MM $.2 MM $.4 MM $1.3 MM $.4 MM $.4 MM $1.0 MM $.3 MM $.2 MM $.4 MM $.7 MM $.3 MM $3.2 MM $1.1 MM $.5 MM $.8 MM $1.0 MM $.5 MM $1.9 MM $.2 MM

SET Metric FY 2014 58.4% 56.7% 58.5% 56.3% 57.8% 56.3% 58.0% 58.4% 59.3% 61.0% 57.3% 56.5% 60.4% 56.0% 55.9% 56.0% 61.8% 59.2% 59.2% 54.2% 59.7% 53.5% 68.7% 56.9% 58.6% 58.9% 59.9% 55.8% 53.5% 56.2% 62.0% 59.3% 58.8% 63.2% 61.2% 65.5% 56.6% 58.9% 63.4% 59.9% 62.1% 58.3% 59.7% 57.6% 63.0% 61.8% 62.5% 62.5% 60.6% 58.9% 63.2% 74.4% 58.2% 66.6% 62.2% 60.8% 53.3% 66.4% 65.9% 62.5% 64.6% 64.8% 67.3% 61.8%

Excess Cost

Quartile 4 4 4 3 4 3 4 4 4 4 4 4 4 3 3 3 4 4 4 3 4 3 4 4 4 4 4 3 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 4

FY 2014 $.9 MM $.6 MM $.4 MM $.4 MM $2.1 MM $.9 MM $2.0 MM $.7 MM $.6 MM $.5 MM $.7 MM $.9 MM $.4 MM $.3 MM $1.3 MM $.2 MM $.4 MM $.6 MM $.5 MM $.8 MM $.5 MM $.3 MM $1.0 MM $2.5 MM $.6 MM $.3 MM $.3 MM $1.4 MM $.1 MM $.6 MM $.2 MM $.6 MM $.2 MM $.9 MM $.4 MM $.4 MM $.6 MM $.8 MM $.3 MM $1.8 MM $1.0 MM $1.6 MM $.4 MM $.6 MM $.9 MM $.2 MM $.3 MM $1.1 MM $.3 MM $.3 MM $.8 MM $.6 MM $.2 MM $.5 MM $.7 MM $.2 MM $1.1 MM $1.1 MM $.6 MM $.5 MM $.9 MM $.5 MM $1.8 MM $.1 MM

12 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Campbell County Bank, Inc. Citizens Savings Bank Farmers National Bank Farmers State Bank of Aliceville, Kansas Fidelity Bank Wanda State Bank Town & Country Credit Union Farmers State Bank of Hamel Central Minnesota Credit Union Farmers & Merchants Savings Bank Dakotaland Federal Credit Union Golden Bank, National Association Templeton Savings Bank Midwest Region Average Northeast Region Lomto Federal Credit Union N C P D Federal Credit Union Community Credit Union of Lynn Louviers Federal Credit Union Massachusetts Institute of Technology Federal Credit Union Applied Bank Riverset Credit Union Lehigh Valley Educators Credit Union Dover Federal Credit Union DEXSTA Federal Credit Union Ussco Johnstown Federal Credit Union Aspire Federal Credit Union Millville Savings and Loan Association Erie Community Credit Union Community Powered Federal Credit Union Discovery Federal Credit Union Carver Bancorp, Inc. McGraw Hill Federal Credit Union GHS Federal Credit Union Actors Federal Credit Union XCEL Federal Credit Union Tri County Area Federal Credit Union Bellco Federal Credit Union Dannemora Federal Credit Union Holyoke Credit Union UMassFive College Federal Credit Union Wallkill Valley Federal Savings and Loan Association Del-One Federal Credit Union Greater Woodlawn Federal Credit Union Pinnacle Federal Credit Union Net Federal Credit Union Palisades Federal Credit Union Horizons Federal Credit Union Credit Union of New Jersey Seasons Federal Credit Union Healthcare Employees Federal Credit Union Sea Comm Federal Credit Union Otis Federal Credit Union Waterbury Connecticut Teacher Federal Credit Union Ocean Communities Federal Credit Union River Works Credit Union Wave Federal Credit Union North Country Savings Bank Cross Valley Federal Credit Union Belco Community Credit Union Quincy Credit Union City of Boston Credit Union NE PA Community Federal Credit Union MassMutual Federal Credit Union

Provided by KBRG (www.kbrg.co)

Region Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest Midwest

Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast

SET Metric

$ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 105,132 104,321 127,078 145,051 772,562 133,113 389,693 117,831 960,051 155,950 297,354 719,092 117,737 290,048

FY 2016 66.8% 66.9% 66.9% 67.1% 67.4% 67.4% 67.5% 67.8% 68.0% 68.4% 69.3% 69.5% 72.1% 52.6%

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

235,955 727,179 141,331 280,415 520,968 159,525 113,780 312,576 451,450 270,710 101,599 173,256 135,198 108,813 123,734 130,712 698,874 366,714 143,001 236,355 181,834 123,051 110,047 164,112 182,555 448,354 195,456 422,285 123,981 142,132 183,381 181,808 106,088 338,726 161,815 105,662 517,187 155,394 232,695 166,919 107,209 108,835 249,520 150,308 453,824 498,748 367,073 115,685 234,379

29.0% 36.0% 37.4% 37.7% 38.5% 38.6% 39.3% 39.4% 39.8% 39.9% 40.1% 40.2% 41.0% 41.1% 41.2% 41.4% 41.5% 41.5% 41.9% 42.1% 42.8% 42.9% 43.1% 43.1% 43.2% 43.2% 43.2% 43.3% 43.3% 43.4% 43.6% 43.7% 43.7% 44.0% 44.0% 44.0% 44.1% 44.2% 44.2% 44.2% 44.4% 44.6% 44.7% 44.8% 44.8% 44.9% 45.1% 45.1% 45.2%

Excess Cost

Quartile

SET Metric

4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $.4 MM $.3 MM $.4 MM $.4 MM $11.5 MM $.5 MM $3.7 MM $.5 MM $6.3 MM $.6 MM $2.4 MM $2.8 MM $.6 MM $.45 MM

FY 2015 67.0% 64.9% 67.2% 65.0% 66.4% 70.8% 66.2% 62.6% 65.1% 70.5% 67.1% 68.0% 71.6% 52.4%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

39.0% 41.9% 37.4% 38.6% 39.3% 41.9% 39.9% 40.6% 41.2% 41.3% 39.0% 43.1% 36.4% 39.3% 40.9% 41.3% 42.8% 36.7% 41.3% 41.0% 40.7% 45.4% 43.5% 44.2% 44.3% 44.4% 45.3% 42.9% 43.6% 44.6% 39.4% 46.9% 44.4% 47.0% 42.8% 43.6% 46.1% 42.2% 43.3% 44.6% 50.1% 44.4% 42.9% 43.2% 45.9% 43.7% 47.4% 42.2% 46.1%

PROPRIETARY and CONFIDENTIAL

Excess Cost

Quartile

SET Metric

4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2015 $.4 MM $.3 MM $.4 MM $.3 MM $10.2 MM $.6 MM $3.1 MM $.4 MM $5.0 MM $.7 MM $2.0 MM $2.6 MM $.5 MM $.44 MM

FY 2014 65.6% 58.6% 67.0% 56.9% 63.2% 69.7% 65.3% 63.9% 61.1% 69.6% 66.8% 69.4% 70.5% 52.1%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 2 1 1

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM

53.2% 35.2% 36.5% 39.4% 39.6% 41.1% 38.0% 39.0% 44.4% 42.1% 38.9% 39.5% 29.2% 39.7% 43.2% 39.6% 43.7% 38.0% 43.3% 40.2% 40.7% 44.2% 47.3% 46.4% 44.1% 44.6% 43.9% 42.5% 43.0% 46.0% 42.6% 42.7% 43.7% 46.1% 43.2% 43.8% 46.3% 44.5% 44.3% 44.5% 48.5% 44.0% 39.1% 42.6% 47.5% 43.5% 45.1% 42.7% 49.3%

Excess Cost

Quartile 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2014 $.4 MM $.2 MM $.4 MM $.2 MM $7.7 MM $.6 MM $2.7 MM $.4 MM $3.6 MM $.6 MM $1.9 MM $2.7 MM $.5 MM $.40 MM

3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 2 1 1 1 2

$.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM

13 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Family First of NY Federal Credit Union Town & Country Federal Credit Union Penn East Federal Credit Union Washington Savings Bank Northern Federal Credit Union Ardent Federal Credit Union Mountain Laurel Federal Credit Union Coventry Credit Union Maine Family Federal Credit Union Omega Federal Credit Union Sun East Federal Credit Union Nutmeg State Financial Credit Union United Teletech Financial Federal Credit Union Shrewsbury Federal Credit Union Mid-Hudson Valley Federal Credit Union SSB Bank Oxford Federal Credit Union Harvard University Employees Credit Union Audubon Savings Bank First Atlantic Federal Credit Union Bangor Federal Credit Union Bar Harbor Savings and Loan Association West Virginia Central Credit Union Inspire Federal Credit Union West-Aircomm Federal Credit Union Achieve Financial Credit Union North Country Federal Credit Union Greenwood Credit Union Benchmark Federal Credit Union First Federal Savings of Middletown Brattleboro Savings & Loan Association Geddes Federal Savings and Loan Association Evergreen Credit Union New Cumberland Federal Credit Union ABCO Federal Credit Union Seaboard Federal Credit Union County Federal Credit Union First Financial Federal Credit Union First Jersey Credit Union Sperry Associates Federal Credit Union 360 Federal Credit Union Saint Lawrence Federal Credit Union Truchoice Federal Credit Union Ocean Financial Federal Credit Union 1st Ed Credit Union General Electric Employees Federal Credit Union cPort Credit Union Alden Credit Union Boston Firefighters Credit Union Access Federal Credit Union Rainbow Federal Credit Union Dutch Point Credit Union OneUnited Bank USX Federal Credit Union Chinatown Federal Savings Bank Noah Bank First Capital Federal Credit Union Athol Credit Union Delaware State Police Federal Credit Union South Jersey Federal Credit Union Maine Highlands Federal Credit Union Nassau Financial Federal Credit Union PeoplesChoice Credit Union University Credit Union

Provided by KBRG (www.kbrg.co)

Region Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast Northeast

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 180,019 333,495 165,185 158,021 225,005 631,421 107,355 257,809 143,833 100,248 519,381 400,057 339,702 138,088 960,442 141,379 167,093 572,338 167,834 242,214 144,429 100,060 155,420 129,001 215,148 126,229 511,263 456,277 224,955 153,856 179,394 538,747 258,182 149,309 219,023 120,207 222,949 184,616 115,908 255,279 222,166 140,354 111,945 315,850 121,591 203,366 187,451 160,327 251,312 161,605 211,525 284,502 654,874 220,935 133,454 333,878 183,896 105,004 121,146 343,437 109,137 414,165 180,882 276,038

SET Metric FY 2016 45.2% 45.3% 45.3% 45.4% 45.5% 45.5% 45.5% 45.5% 45.6% 45.6% 45.6% 45.7% 45.8% 45.9% 45.9% 45.9% 46.0% 46.0% 46.1% 46.2% 46.2% 46.3% 46.3% 46.5% 46.5% 46.7% 46.9% 46.9% 46.9% 47.1% 47.1% 47.2% 47.2% 47.2% 47.2% 47.3% 47.3% 47.4% 47.4% 47.4% 47.4% 47.5% 47.5% 47.6% 47.6% 47.6% 47.6% 47.8% 47.8% 47.9% 47.9% 47.9% 47.9% 47.9% 48.0% 48.0% 48.1% 48.2% 48.2% 48.3% 48.4% 48.5% 48.5% 48.5%

Excess Cost

Quartile 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2

FY 2016 $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM $.0 MM $.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 46.9% 43.1% 44.9% 43.7% 44.8% 45.4% 42.9% 45.2% 46.6% 46.6% 46.3% 46.2% 47.9% 44.2% 48.3% 42.0% 46.0% 44.0% 52.3% 50.2% 49.4% 45.4% 46.0% 44.7% 47.1% 46.0% 47.3% 48.9% 48.4% 51.0% 45.5% 47.0% 46.7% 48.6% 48.1% 46.6% 47.8% 44.2% 45.3% 50.4% 45.5% 48.8% 46.5% 46.1% 45.5% 48.3% 47.1% 47.3% 47.4% 46.6% 48.6% 47.7% 46.8% 46.4% 49.2% 42.4% 47.7% 44.3% 46.6% 46.5% 47.5% 47.3% 49.5% 48.8%

Excess Cost

Quartile 1 1 1 1 1 1 1 1 1 1 1 1 2 1 2 1 1 1 3 2 2 1 1 1 1 1 1 2 2 2 1 1 1 2 2 1 2 1 1 2 1 2 1 1 1 2 1 1 2 1 2 2 1 1 2 1 2 1 1 1 2 1 2 2

FY 2015 $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.3 MM $.0 MM $.0 MM $.0 MM $.2 MM $.2 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.1 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.2 MM

SET Metric FY 2014 49.6% 48.5% 46.0% 44.8% 44.5% 52.3% 44.5% 43.7% 46.7% 51.2% 44.1% 45.3% 49.2% 44.1% 47.8% 42.1% 46.8% 45.3% 40.9% 50.6% 48.3% 51.3% 45.2% 44.0% 47.1% 45.4% 45.1% 49.2% 53.1% 53.1% 44.5% 46.6% 46.7% 46.1% 49.4% 48.9% 49.1% 43.6% 47.2% 45.8% 46.6% 41.5% 47.5% 47.1% 42.9% 48.7% 45.8% 44.3% 50.1% 48.6% 49.0% 48.1% 46.9% 46.3% 49.8% 55.4% 49.1% 46.3% 44.9% 46.3% 46.2% 48.0% 49.3% 49.2%

Excess Cost

Quartile 2 2 1 1 1 3 1 1 1 2 1 1 2 1 2 1 1 1 1 2 2 2 1 1 1 1 1 2 3 3 1 1 1 1 2 2 2 1 1 1 1 1 2 1 1 2 1 1 2 2 2 2 1 1 2 3 2 1 1 1 1 2 2 2

FY 2014 $.1 MM $.1 MM $.0 MM $.0 MM $.0 MM $.9 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.3 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.4 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.1 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.1 MM $.1 MM $.1 MM $.0 MM $.0 MM $.1 MM $1.5 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.1 MM $.2 MM

14 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Garden Savings Federal Credit Union G.P.O. Federal Credit Union York County Federal Credit Union Members First Credit Union of N.H. Hidden River Credit Union Fall River Municipal Credit Union Princeton Federal Credit Union First Citizens' Federal Credit Union Putnam County National Bank of Carmel Ukrainian Federal Credit Union Fairmont Federal Credit Union Franklin Bank First New York Federal Credit Union Ulster Federal Credit Union RTN Federal Credit Union North Easton Savings Bank Holy Rosary Credit Union Southbridge Credit Union Century Heritage Federal Credit Union Moog Employees Federal Credit Union Niagara's Choice Federal Credit Union Slovenian Savings and Loan Association of Franklin-Conemaugh Southern Mass Credit Union Atlantic Federal Credit Union Liberty Bay Credit Union Somerset Federal Credit Union Altoona First Savings Bank Widget Federal Credit Union BHCU New Bedford Credit Union Westerly Community Credit Union Tremont Credit Union Heritage Family Federal Credit Union Tonawanda Valley Federal Credit Union CorePlus Federal Credit Union Scient Federal Credit Union Campbell Employees Federal Credit Union Wepawaug-Flagg Federal Credit Union Erie Federal Credit Union Cumberland County Federal Credit Union First Commonwealth Federal Credit Union St. Anne's Credit Union of Fall River Hudson River Community Credit Union Merck Sharp & Dohme Federal Credit Union Members Plus Credit Union Jefferson Security Bank People First Federal Credit Union Olean Area Federal Credit Union Marquette Savings Bank One Credit Union Crescent Credit Union Pittsfield Co-operative Bank Allegent Community Federal Credit Union Align Credit Union Elmira Savings Bank Financial Resources Federal Credit Union First Heritage Federal Credit Union Pioneer West Virginia Federal Credit Union Mifflin County Savings Bank Martha's Vineyard Savings Bank GFA Federal Credit Union Midcoast Federal Credit Union First Priority Credit Union Finger Lakes Federal Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 349,821 240,163 262,568 168,492 135,249 202,101 137,457 717,376 162,034 218,399 326,521 256,769 303,759 116,140 867,680 526,045 248,490 180,857 118,513 162,517 164,791 132,975 205,420 229,437 645,703 139,015 211,637 284,680 134,338 120,617 252,370 172,254 438,541 100,088 202,511 232,758 146,202 111,931 455,591 223,208 645,652 891,098 221,301 530,068 230,665 288,032 535,018 262,581 832,651 141,736 428,943 304,510 157,200 583,950 573,573 452,629 431,029 196,948 140,825 750,894 470,736 158,800 104,976 112,886

SET Metric FY 2016 48.5% 48.6% 48.7% 48.8% 48.8% 48.9% 48.9% 48.9% 49.0% 49.1% 49.2% 49.3% 49.3% 49.4% 49.4% 49.5% 49.5% 49.5% 49.5% 49.5% 49.5% 49.6% 49.6% 49.6% 49.7% 49.8% 49.8% 49.8% 49.8% 49.9% 50.0% 50.0% 50.0% 50.0% 50.0% 50.2% 50.2% 50.2% 50.2% 50.2% 50.3% 50.4% 50.4% 50.4% 50.4% 50.5% 50.5% 50.5% 50.5% 50.6% 50.6% 50.6% 50.7% 50.7% 50.7% 50.8% 50.8% 50.8% 50.8% 50.8% 51.0% 51.0% 51.0% 51.0%

Excess Cost

Quartile 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

FY 2016 $.1 MM $.1 MM $.1 MM $.1 MM $.0 MM $.1 MM $.0 MM $.3 MM $.0 MM $.1 MM $.2 MM $.1 MM $.2 MM $.1 MM $.4 MM $.2 MM $.1 MM $.1 MM $.1 MM $.0 MM $.1 MM $.1 MM $.1 MM $.2 MM $.3 MM $.1 MM $.1 MM $.2 MM $.1 MM $.1 MM $.2 MM $.1 MM $.4 MM $.1 MM $.2 MM $.2 MM $.1 MM $.1 MM $.3 MM $.1 MM $.5 MM $.5 MM $.3 MM $.3 MM $.2 MM $.2 MM $.5 MM $.2 MM $.5 MM $.2 MM $.3 MM $.2 MM $.1 MM $.5 MM $.4 MM $.4 MM $.3 MM $.2 MM $.1 MM $.6 MM $.4 MM $.2 MM $.1 MM $.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 49.6% 48.2% 49.2% 48.9% 44.6% 48.9% 48.8% 47.4% 31.2% 48.7% 50.4% 45.4% 47.3% 50.8% 49.7% 49.2% 48.9% 45.6% 48.5% 53.4% 45.1% 48.9% 49.4% 52.8% 55.2% 53.5% 51.7% 50.3% 50.9% 48.2% 49.7% 42.4% 52.7% 47.7% 49.0% 48.5% 51.3% 48.8% 48.3% 50.7% 50.6% 47.7% 52.0% 50.7% 51.7% 52.9% 50.0% 48.9% 49.4% 50.2% 50.6% 49.7% 53.8% 52.3% 50.2% 49.1% 50.0% 52.3% 48.7% 53.5% 53.4% 50.5% 50.4% 51.8%

Excess Cost

Quartile 2 2 2 2 1 2 2 2 1 2 2 1 2 2 2 2 2 1 2 3 1 2 2 3 3 3 2 2 2 2 2 1 3 2 2 2 2 2 2 2 2 2 3 2 2 3 2 2 2 2 2 2 3 3 2 2 2 3 2 3 3 2 2 3

FY 2015 $.2 MM $.1 MM $.2 MM $.1 MM $.0 MM $.1 MM $.1 MM $.0 MM $.0 MM $.1 MM $.4 MM $.0 MM $.0 MM $.1 MM $.6 MM $.3 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM $.1 MM $.5 MM $1.3 MM $.2 MM $.2 MM $.3 MM $.1 MM $.0 MM $.2 MM $.0 MM $.9 MM $.0 MM $.1 MM $.1 MM $.1 MM $.0 MM $.1 MM $.2 MM $.6 MM $.1 MM $.5 MM $.4 MM $.3 MM $.5 MM $.5 MM $.1 MM $.4 MM $.2 MM $.4 MM $.2 MM $.3 MM $.9 MM $.4 MM $.2 MM $.3 MM $.4 MM $.1 MM $1.1 MM $.7 MM $.2 MM $.1 MM $.2 MM

SET Metric FY 2014 48.9% 46.0% 49.3% 45.4% 46.7% 46.2% 49.7% 46.9% 32.4% 50.0% 51.6% 48.6% 47.1% 49.9% 49.4% 48.4% 49.2% 49.2% 49.2% 54.1% 46.0% 49.7% 47.1% 52.6% 51.0% 53.9% 49.4% 50.4% 50.3% 48.2% 49.7% 46.5% 53.1% 47.8% 47.8% 49.7% 51.0% 50.0% 46.9% 49.9% 51.3% 48.8% 50.4% 49.8% 49.7% 52.8% 48.7% 49.1% 51.0% 51.9% 51.7% 53.5% 55.8% 53.6% 52.9% 49.9% 51.3% 52.5% 49.7% 53.5% 51.6% 50.9% 46.5% 52.8%

Excess Cost

Quartile 2 1 2 1 1 1 2 1 1 2 2 2 1 2 2 2 2 2 2 3 1 2 1 3 2 3 2 2 2 2 2 1 3 2 2 2 2 2 1 2 2 2 2 2 2 3 2 2 2 3 3 3 4 3 3 2 2 3 2 3 3 2 1 3

FY 2014 $.1 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.2 MM $.5 MM $.1 MM $.0 MM $.1 MM $.5 MM $.2 MM $.1 MM $.1 MM $.1 MM $.1 MM $.0 MM $.1 MM $.0 MM $.4 MM $.6 MM $.3 MM $.1 MM $.3 MM $.1 MM $.0 MM $.2 MM $.0 MM $.9 MM $.0 MM $.0 MM $.2 MM $.1 MM $.1 MM $.0 MM $.1 MM $.7 MM $.3 MM $.3 MM $.3 MM $.1 MM $.4 MM $.2 MM $.1 MM $.6 MM $.3 MM $.6 MM $.4 MM $.3 MM $1.1 MM $.8 MM $.3 MM $.4 MM $.4 MM $.1 MM $1.0 MM $.5 MM $.2 MM $.0 MM $.2 MM

15 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Bridgewater Credit Union PennCrest BANK Mutual Security Credit Union Hatboro Federal Savings, FA Service 1st Federal Credit Union Chrome Federal Credit Union Star USA Federal Credit Union BankGloucester SECNY Federal Credit Union Sunmark Federal Credit Union Lisbon Community Federal Credit Union I-C Federal Credit Union Rondout Savings Bank Seamen's Bank Sidney Federal Credit Union Members Choice Financial Credit Union Picatinny Federal Credit Union Lebanon Federal Credit Union Riverfront Federal Credit Union Maine Savings Federal Credit Union First Source Federal Credit Union Sawyer Savings Bank Freedom Credit Union TEG Federal Credit Union Luso Federal Credit Union Arrha Credit Union Merrimack Valley Federal Credit Union Tidemark Federal Credit Union Hancock County Savings Bank, FSB Cornerstone Federal Credit Union Infinity Federal Credit Union Vermont Federal Credit Union Maine State Credit Union Triboro Postal Federal Credit Union Community Bank of Bergen County, NJ Direct Federal Credit Union Nova UA Federal Credit Union B-M S Federal Credit Union Cape Ann Savings Bank Taunton Federal Credit Union Bank of Easton Saco Valley Credit Union Jersey Shore Federal Credit Union Iron Workers Savings Bank St. Mary's Bank Credit Union Homefield Credit Union Penn State Federal Credit Union Novartis Federal Credit Union Cornerstone Community Federal Credit Union Greater Springfield Credit Union AmeriChoice Federal Credit Union Greater Alliance Federal Credit Union Advantage Federal Credit Union Walden Savings Bank Jonestown Bank and Trust Co. St. Jean's Credit Union People's Credit Union Savannah Bank, N.A. APCI Federal Credit Union Charter Oak Federal Credit Union GOLD Credit Union Sikorsky Financial Credit Union Quorum Federal Credit Union Hudson Heritage Federal Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 346,220 173,351 270,080 505,111 306,617 167,718 151,819 234,482 174,877 562,370 104,444 514,131 326,345 346,190 445,117 142,155 327,394 205,739 174,107 331,241 474,876 243,005 746,736 263,837 212,232 129,892 582,376 261,378 343,439 105,406 327,589 476,463 383,246 129,882 342,222 524,036 111,458 102,566 597,286 145,173 134,164 108,735 144,139 181,757 960,185 140,873 172,914 124,237 403,148 159,424 173,131 189,128 289,647 523,026 504,228 212,208 459,062 136,232 551,995 986,078 123,332 721,146 902,051 357,914

SET Metric FY 2016 51.0% 51.0% 51.1% 51.1% 51.1% 51.2% 51.2% 51.2% 51.3% 51.3% 51.3% 51.3% 51.3% 51.5% 51.6% 51.6% 51.6% 51.6% 51.6% 51.7% 51.7% 51.8% 51.9% 51.9% 52.0% 52.0% 52.1% 52.1% 52.1% 52.2% 52.2% 52.3% 52.3% 52.4% 52.4% 52.4% 52.5% 52.5% 52.6% 52.7% 52.8% 52.8% 52.8% 52.8% 52.9% 52.9% 52.9% 52.9% 53.0% 53.1% 53.1% 53.1% 53.2% 53.3% 53.3% 53.4% 53.4% 53.5% 53.5% 53.6% 53.6% 53.7% 53.7% 53.7%

Excess Cost

Quartile 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

FY 2016 $.3 MM $.2 MM $.3 MM $.3 MM $.4 MM $.2 MM $.2 MM $.2 MM $.2 MM $.9 MM $.1 MM $.5 MM $.4 MM $.4 MM $.6 MM $.2 MM $.3 MM $.3 MM $.3 MM $.5 MM $.6 MM $.2 MM $.9 MM $.5 MM $.2 MM $.2 MM $.6 MM $.3 MM $.4 MM $.1 MM $.4 MM $.7 MM $.5 MM $.1 MM $.4 MM $.6 MM $.1 MM $.1 MM $.6 MM $.3 MM $.1 MM $.2 MM $.2 MM $.2 MM $1.5 MM $.2 MM $.2 MM $.1 MM $.7 MM $.1 MM $.3 MM $.4 MM $.6 MM $.9 MM $.7 MM $.4 MM $.8 MM $.2 MM $.5 MM $1.7 MM $.2 MM $1.1 MM $1.7 MM $.9 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 56.2% 55.6% 51.8% 49.5% 49.2% 46.7% 53.9% 50.7% 51.2% 51.7% 51.9% 52.8% 48.4% 53.0% 50.7% 49.4% 57.1% 49.7% 52.4% 49.4% 54.0% 52.1% 55.1% 51.2% 51.9% 52.5% 51.4% 53.0% 53.4% 54.9% 54.1% 51.5% 51.6% 51.0% 51.1% 51.5% 55.2% 49.2% 53.0% 52.1% 51.1% 51.4% 50.6% 51.3% 52.8% 50.6% 52.5% 53.4% 53.3% 51.3% 52.6% 52.1% 52.8% 52.6% 53.1% 51.7% 54.0% 56.4% 50.7% 56.6% 51.8% 54.3% 57.7% 52.7%

Excess Cost

Quartile 4 3 3 2 2 1 3 2 2 2 3 3 2 3 2 2 4 2 3 2 3 3 3 2 3 3 2 3 3 3 3 2 2 2 2 2 3 2 3 3 2 2 2 2 3 2 3 3 3 2 3 3 3 3 3 2 3 4 2 4 3 3 4 3

FY 2015 $1.0 MM $.3 MM $.5 MM $.2 MM $.2 MM $.0 MM $.4 MM $.2 MM $.2 MM $1.1 MM $.1 MM $.8 MM $.1 MM $.5 MM $.6 MM $.1 MM $.9 MM $.2 MM $.3 MM $.3 MM $1.0 MM $.3 MM $1.6 MM $.4 MM $.2 MM $.2 MM $.5 MM $.3 MM $.5 MM $.2 MM $.6 MM $.7 MM $.4 MM $.0 MM $.3 MM $.5 MM $.1 MM $.0 MM $.7 MM $.3 MM $.1 MM $.1 MM $.2 MM $.2 MM $1.6 MM $.2 MM $.3 MM $.2 MM $.8 MM $.1 MM $.3 MM $.4 MM $.6 MM $.8 MM $.7 MM $.3 MM $.9 MM $.3 MM $.3 MM $2.7 MM $.1 MM $1.2 MM $3.3 MM $.7 MM

SET Metric FY 2014 54.0% 58.4% 51.6% 44.0% 45.9% 46.0% 54.2% 50.7% 48.9% 54.8% 52.9% 50.7% 49.3% 53.8% 48.3% 50.8% 52.6% 49.7% 53.5% 52.7% 54.3% 52.0% 53.7% 47.8% 50.0% 51.8% 52.4% 53.7% 51.7% 51.7% 52.5% 52.1% 50.7% 51.6% 48.5% 53.9% 55.6% 49.9% 50.7% 52.0% 51.0% 52.9% 51.4% 53.0% 52.9% 51.7% 53.5% 54.8% 52.5% 53.2% 51.0% 54.1% 50.5% 52.1% 50.1% 53.8% 52.8% 55.6% 52.7% 59.3% 52.8% 55.5% 55.5% 49.5%

Excess Cost

Quartile 3 4 2 1 1 1 3 2 2 3 3 2 2 3 2 2 3 2 3 3 3 3 3 2 2 3 3 3 3 3 3 3 2 2 2 3 4 2 2 3 2 3 2 3 3 3 3 3 3 3 2 3 2 3 2 3 3 4 3 4 3 3 3 2

FY 2014 $.7 MM $.4 MM $.4 MM $.0 MM $.0 MM $.0 MM $.4 MM $.2 MM $.1 MM $1.7 MM $.2 MM $.5 MM $.2 MM $.6 MM $.2 MM $.1 MM $.4 MM $.1 MM $.4 MM $.6 MM $1.0 MM $.3 MM $1.3 MM $.1 MM $.1 MM $.2 MM $.7 MM $.4 MM $.4 MM $.1 MM $.4 MM $.7 MM $.3 MM $.1 MM $.1 MM $.6 MM $.1 MM $.0 MM $.3 MM $.3 MM $.1 MM $.2 MM $.2 MM $.3 MM $1.5 MM $.2 MM $.3 MM $.2 MM $.7 MM $.1 MM $.2 MM $.5 MM $.3 MM $.8 MM $.3 MM $.4 MM $.7 MM $.3 MM $.4 MM $3.2 MM $.2 MM $1.4 MM $2.5 MM $.3 MM

16 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Bayer Heritage Federal Credit Union Bank of Landisburg Artisans' Bank Coatesville Savings Bank Ponce De Leon Federal Bank National Bank of Coxsackie Five County Credit Union Bogota Savings Bank Skowhegan Savings Bank NorState Federal Credit Union Summit Federal Credit Union Granite State Credit Union P&G Mehoopany Employees Federal Credit Union Fulton Savings Bank People's Alliance Federal Credit Union Bellwether Community Credit Union Western Division Federal Credit Union Savings Bank of Danbury Butler Armco Employees Credit Union Phoenixville Federal Bank and Trust Core Federal Credit Union Washington Savings Bank Federal Savings Bank Acadia Federal Credit Union First National Bank of Groton Bath Savings Institution Rhode Island Credit Union Patriot Federal Credit Union Schuyler Savings Bank Glen Rock Savings Bank Hamlin Bank and Trust Company Adams Community Bank First Choice America Community Federal Credit Union Williamstown Bank, Inc. Salem Co-operative Bank Wells River Savings Bank Alternatives Federal Credit Union North Brookfield Savings Bank Riegel Federal Credit Union Alden State Bank Down East Credit Union Citizens Savings Bank Vermont State Employees Credit Union Thomaston Savings Bank Mon Valley Community Federal Credit Union Athol Savings Bank Ambler Savings Bank Members Advantage Community Credit Union Atlantic Regional Federal Credit Union Eagle Bank TCT Federal Credit Union Naveo Credit Union Abington Bank Reading Cooperative Bank StonehamBank Webster First Federal Credit Union C-B-W Schools Federal Credit Union Wrentham Co-operative Bank Cross County Savings Bank Seneca Federal Savings and Loan Association Town of Hempstead Employees Federal Credit Union North Jersey Federal Credit Union Leominster Credit Union Connex Credit Union, Inc.

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 422,132 270,817 510,339 210,055 744,983 293,674 230,751 623,814 588,505 177,858 838,119 372,191 106,531 374,825 253,255 464,905 138,554 969,160 321,211 428,067 105,744 215,327 330,461 152,025 171,299 844,535 266,327 558,283 118,209 249,375 459,757 487,536 424,417 153,547 414,865 162,631 101,155 288,713 121,290 302,006 164,672 334,677 717,208 958,131 151,970 400,237 341,926 118,101 331,615 438,890 190,499 122,699 133,314 513,044 580,980 856,077 105,486 116,495 381,055 162,593 124,129 223,242 642,628 493,306

SET Metric FY 2016 53.7% 53.7% 53.8% 53.8% 53.8% 53.8% 53.9% 53.9% 53.9% 54.0% 54.0% 54.0% 54.0% 54.1% 54.1% 54.2% 54.4% 54.4% 54.4% 54.5% 54.6% 54.6% 54.7% 54.8% 54.9% 54.9% 54.9% 54.9% 54.9% 54.9% 55.0% 55.1% 55.1% 55.2% 55.2% 55.2% 55.3% 55.4% 55.5% 55.5% 55.5% 55.5% 55.6% 55.6% 55.6% 55.7% 55.7% 55.8% 55.9% 56.0% 56.2% 56.2% 56.2% 56.3% 56.3% 56.3% 56.3% 56.4% 56.4% 56.4% 56.4% 56.5% 56.5% 56.5%

Excess Cost

Quartile 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 4 4 4 4 4 4 4 4 4

FY 2016 $.8 MM $.3 MM $.9 MM $.3 MM $1.6 MM $.4 MM $.8 MM $.5 MM $1.0 MM $.4 MM $1.7 MM $1.1 MM $.2 MM $.8 MM $.7 MM $.8 MM $.2 MM $1.7 MM $.5 MM $.8 MM $.2 MM $.4 MM $.7 MM $.3 MM $.3 MM $1.5 MM $.7 MM $1.4 MM $.2 MM $.5 MM $.6 MM $1.0 MM $.6 MM $.3 MM $.7 MM $.5 MM $.4 MM $.7 MM $.2 MM $.5 MM $.6 MM $.6 MM $1.8 MM $2.1 MM $.1 MM $.9 MM $.5 MM $.3 MM $.9 MM $1.0 MM $.4 MM $.3 MM $.3 MM $1.3 MM $1.3 MM $1.8 MM $.1 MM $.2 MM $1.0 MM $.4 MM $.3 MM $.7 MM $1.5 MM $1.5 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 51.7% 53.4% 51.7% 44.9% 51.4% 53.4% 52.5% 51.5% 54.5% 56.3% 55.0% 53.6% 55.9% 60.4% 52.6% 53.7% 52.8% 55.5% 52.9% 55.1% 53.5% 52.7% 56.6% 54.0% 55.6% 53.4% 54.5% 54.8% 54.3% 44.7% 53.1% 54.2% 56.0% 55.6% 55.2% 53.5% 65.5% 54.7% 57.3% 58.7% 50.4% 58.6% 54.7% 56.7% 54.3% 54.8% 53.4% 55.0% 56.2% 58.6% 54.6% 54.7% 56.6% 57.8% 55.5% 57.2% 56.4% 55.9% 55.7% 52.1% 57.0% 55.7% 54.8% 56.9%

Excess Cost

Quartile 3 3 2 1 2 3 3 2 3 4 3 3 4 4 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3 1 3 3 4 3 3 3 4 3 4 4 2 4 3 4 3 3 3 3 4 4 3 3 4 4 3 4 4 4 3 3 4 3 3 4

FY 2015 $.6 MM $.3 MM $.7 MM $.0 MM $1.1 MM $.4 MM $.7 MM $.3 MM $1.1 MM $.5 MM $2.1 MM $1.0 MM $.3 MM $1.7 MM $.6 MM $.8 MM $.1 MM $2.0 MM $.4 MM $.9 MM $.2 MM $.3 MM $1.0 MM $.3 MM $.4 MM $1.2 MM $.7 MM $1.3 MM $.2 MM $.0 MM $.5 MM $.9 MM $.8 MM $.4 MM $.7 MM $.4 MM $.8 MM $.6 MM $.3 MM $.7 MM $.2 MM $.9 MM $1.6 MM $2.1 MM $.1 MM $.8 MM $.4 MM $.2 MM $.9 MM $1.4 MM $.4 MM $.3 MM $.3 MM $1.4 MM $1.2 MM $2.1 MM $.1 MM $.2 MM $1.0 MM $.2 MM $.3 MM $.7 MM $1.3 MM $1.6 MM

SET Metric FY 2014 50.7% 54.8% 50.8% 51.6% 47.4% 53.2% 52.1% 51.6% 52.7% 56.8% 55.4% 54.9% 54.7% 55.6% 52.3% 51.2% 52.4% 58.7% 54.2% 55.1% 49.9% 51.3% 56.9% 54.3% 57.0% 54.1% 55.9% 50.4% 52.4% 49.7% 54.1% 55.9% 56.9% 56.9% 58.1% 54.0% 67.5% 50.4% 57.2% 59.0% 52.6% 57.9% 54.9% 56.0% 53.0% 53.6% 55.6% 55.3% 54.7% 60.3% 54.9% 55.8% 57.5% 56.1% 54.8% 57.8% 54.8% 58.5% 55.3% 52.0% 61.3% 52.3% 54.9% 56.2%

Excess Cost

Quartile 2 3 2 2 2 3 3 2 3 4 3 3 3 3 3 2 3 4 3 3 2 2 4 3 4 3 4 2 3 2 3 4 4 4 4 3 4 2 4 4 3 4 3 4 3 3 3 3 3 4 3 4 4 4 3 4 3 4 3 3 4 3 3 4

FY 2014 $.4 MM $.4 MM $.6 MM $.2 MM $.0 MM $.4 MM $.6 MM $.3 MM $.8 MM $.5 MM $2.2 MM $1.2 MM $.3 MM $1.1 MM $.6 MM $.5 MM $.1 MM $2.7 MM $.4 MM $.9 MM $.1 MM $.2 MM $1.0 MM $.3 MM $.4 MM $1.3 MM $.8 MM $.5 MM $.1 MM $.1 MM $.5 MM $1.1 MM $.9 MM $.4 MM $1.1 MM $.4 MM $.8 MM $.2 MM $.3 MM $.7 MM $.4 MM $.9 MM $1.6 MM $1.8 MM $.1 MM $.7 MM $.6 MM $.2 MM $.7 MM $1.6 MM $.4 MM $.3 MM $.4 MM $1.1 MM $1.1 MM $2.1 MM $.1 MM $.3 MM $.9 MM $.2 MM $.5 MM $.4 MM $1.3 MM $1.4 MM

17 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Milford Bank Foxboro Federal Savings Everence Federal Credit Union First Federal Savings and Loan Association of Bath Everett Co-operative Bank Jewett City Savings Bank Peoples Trust Company of St. Albans Haverhill Bank Diamond Credit Union Polish National Credit Union Cooperative Bank Brotherhood Credit Union Suma Yonkers Federal Credit Union M.Y. Safra Bank, FSB Torrington Savings Bank Dean Co-operative Bank Savings Bank of Walpole Eastern Savings Bank Freedom Credit Union Canton Co-operative Bank Somerset Savings Bank, SLA West Virginia Federal Credit Union Franklin Mint Federal Credit Union Savers Co-operative Bank Mass Bay Credit Union Aroostook County Federal Savings & Loan Association Ulster Savings Bank New Hampshire Federal Credit Union Greenville Savings Bank Guilford Savings Bank Massena Savings and Loan Reliant Community Federal Credit Union Walpole Co-operative Bank Bank of Akron Proponent Federal Credit Union Watertown Savings Bank Investment Savings Bank Ukrainian National Federal Credit Union Stoughton Co-operative Bank Sharon Credit Union Ukrainian Selfreliance Federal Credit Union Central One Federal Credit Union Millbury Federal Credit Union Claremont Savings Bank St. Mary's Credit Union Wakefield Co-operative Bank MutualOne Bank Bank of Richmondville Commonwealth Cooperative Bank Haddon Savings Bank Triangle Credit Union Pittsford Federal Credit Union Winchester Co-operative Bank Mutual Bank Millbury Savings Bank Bank of New England Countryside Federal Credit Union Bay Ridge Federal Credit Union Sturdy Savings Bank ServU Federal Credit Union Colonial Federal Savings Bank Huntington Federal Savings Bank National Bank of New York City Slovenian Savings and Loan Association of Canonsburg

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 419,434 162,431 167,480 124,798 446,996 269,682 254,301 367,812 549,473 555,093 345,002 110,061 320,017 264,657 823,875 279,432 377,150 196,194 488,933 112,908 574,784 143,221 997,373 498,287 236,269 115,730 817,813 256,770 240,171 665,253 154,405 410,679 467,641 298,229 500,515 635,649 107,197 143,341 111,442 539,372 300,015 442,965 308,628 391,552 809,632 206,727 720,636 141,974 181,498 317,133 630,705 380,198 601,214 476,373 225,807 842,546 150,289 200,359 824,809 280,204 291,614 546,490 222,952 360,916

SET Metric FY 2016 56.6% 56.6% 56.6% 56.6% 56.7% 56.7% 56.8% 56.8% 56.9% 56.9% 57.0% 57.0% 57.1% 57.1% 57.1% 57.2% 57.3% 57.3% 57.4% 57.5% 57.5% 57.7% 57.8% 57.9% 57.9% 58.0% 58.0% 58.1% 58.1% 58.1% 58.2% 58.2% 58.2% 58.2% 58.6% 58.8% 58.9% 58.9% 59.0% 59.1% 59.1% 59.2% 59.2% 59.2% 59.2% 59.5% 59.8% 59.9% 60.3% 60.3% 60.3% 60.4% 60.5% 60.6% 60.6% 60.9% 60.9% 61.0% 61.7% 61.7% 61.9% 62.0% 62.2% 62.5%

Excess Cost

Quartile 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $1.2 MM $.3 MM $.5 MM $.4 MM $.7 MM $.8 MM $.9 MM $.9 MM $2.0 MM $1.0 MM $.8 MM $.2 MM $.4 MM $.6 MM $1.3 MM $.9 MM $1.0 MM $.7 MM $1.5 MM $.3 MM $1.0 MM $.4 MM $3.9 MM $1.4 MM $.9 MM $.3 MM $3.9 MM $.6 MM $.5 MM $1.9 MM $.4 MM $1.8 MM $1.0 MM $.9 MM $1.8 MM $1.7 MM $.3 MM $.4 MM $.3 MM $1.2 MM $.6 MM $1.5 MM $1.3 MM $1.4 MM $2.0 MM $.5 MM $1.8 MM $.5 MM $.5 MM $.6 MM $2.1 MM $1.0 MM $1.0 MM $2.1 MM $.8 MM $1.7 MM $.3 MM $.6 MM $3.0 MM $1.2 MM $.8 MM $1.2 MM $.6 MM $.5 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 56.5% 57.0% 56.3% 55.1% 59.6% 55.6% 56.7% 56.5% 53.2% 55.7% 57.1% 59.0% 56.1% 55.4% 55.6% 56.2% 56.7% 55.2% 54.9% 57.8% 58.0% 57.0% 57.3% 57.8% 55.7% 57.3% 55.3% 57.6% 57.3% 57.8% 55.2% 56.9% 58.2% 56.6% 55.4% 57.9% 57.8% 57.4% 56.9% 61.0% 56.7% 56.3% 56.8% 56.9% 56.6% 56.5% 60.6% 59.5% 59.0% 58.0% 59.1% 58.3% 58.8% 57.8% 59.4% 62.2% 53.9% 57.6% 60.8% 59.1% 61.2% 60.4% 62.1% 63.9%

Excess Cost

Quartile 4 4 4 3 4 3 4 4 3 3 4 4 4 3 3 4 4 3 3 4 4 4 4 4 3 4 3 4 4 4 3 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 4

FY 2015 $1.3 MM $.4 MM $.5 MM $.3 MM $.8 MM $.7 MM $.9 MM $.9 MM $1.3 MM $.8 MM $.9 MM $.3 MM $.4 MM $.4 MM $1.1 MM $.8 MM $.9 MM $.5 MM $1.2 MM $.3 MM $1.1 MM $.4 MM $3.6 MM $1.4 MM $.7 MM $.3 MM $3.0 MM $.6 MM $.4 MM $1.9 MM $.3 MM $1.5 MM $1.1 MM $.8 MM $1.3 MM $1.5 MM $.3 MM $.3 MM $.2 MM $1.4 MM $.4 MM $1.1 MM $1.0 MM $1.2 MM $1.6 MM $.4 MM $1.8 MM $.5 MM $.5 MM $.5 MM $1.9 MM $.8 MM $.9 MM $1.5 MM $.7 MM $1.9 MM $.2 MM $.5 MM $2.8 MM $1.0 MM $.7 MM $1.1 MM $.6 MM $.6 MM

SET Metric FY 2014 56.6% 53.9% 57.6% 52.9% 61.2% 52.8% 56.1% 56.0% 52.1% 55.4% 59.1% 57.1% 51.2% 46.9% 56.7% 56.7% 57.8% 55.3% 55.7% 59.3% 58.1% 55.9% 57.3% 58.7% 57.1% 59.0% 60.3% 60.2% 56.6% 56.5% 53.8% 57.8% 59.4% 55.1% 54.3% 58.1% 56.9% 57.5% 55.9% 62.9% 50.4% 56.1% 55.7% 54.5% 56.5% 58.7% 57.8% 59.6% 57.4% 55.2% 59.3% 58.2% 59.3% 55.8% 60.7% 61.3% 59.8% 56.2% 60.5% 58.8% 60.5% 57.9% 61.9% 62.7%

Excess Cost

Quartile 4 3 4 3 4 3 4 4 3 3 4 4 2 1 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 3 4 4 3 3 4 4 4 4 4 2 4 4 3 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2014 $1.3 MM $.2 MM $.6 MM $.3 MM $.9 MM $.5 MM $.8 MM $.8 MM $1.0 MM $.7 MM $1.0 MM $.2 MM $.2 MM $.0 MM $1.3 MM $.8 MM $1.0 MM $.5 MM $1.3 MM $.3 MM $1.1 MM $.4 MM $3.4 MM $1.5 MM $.8 MM $.3 MM $4.6 MM $.7 MM $.4 MM $1.5 MM $.2 MM $1.6 MM $1.2 MM $.6 MM $1.1 MM $1.5 MM $.3 MM $.3 MM $.2 MM $1.6 MM $.1 MM $1.0 MM $.9 MM $.9 MM $1.5 MM $.6 MM $1.4 MM $.5 MM $.4 MM $.4 MM $1.8 MM $.8 MM $.9 MM $1.1 MM $.8 MM $1.8 MM $.3 MM $.4 MM $2.5 MM $.9 MM $.7 MM $.9 MM $.6 MM $.5 MM

18 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Milford Federal Savings and Loan Association Piscataqua Savings Bank First Federal Savings and Loan Association of Greene County First National Bank of Dryden Amerasia Bank Winchester Savings Bank American Broadcast Employees Federal Credit Union Winter Hill Bank, FSB United Savings Bank Westmoreland Federal Savings and Loan Association UFCW Community Federal Credit Union Dime Bank Marblehead Bank Sewickley Savings Bank Mansfield Co-operative Bank Abacus Federal Savings Bank Gibraltar Bank Progressive Credit Union Northmark Bank Middlesex Federal Savings, F.A. Saco & Biddeford Savings Institution Stafford Savings Bank Sage Bank Essex Savings Bank Northeast Region Average Southeast Region TCM Bank, National Association VAPR Federal Credit Union Piedmont Advantage Credit Union Nova Credit Union Montgomery County Employees Federal Credit Union Riverfall Credit Union First Southern Bank Envision Credit Union Money One Federal Credit Union Beacon Credit Union, Incorporated Auburn University Federal Credit Union AOD Federal Credit Union New Horizons Credit Union Mid Carolina Credit Union Community South Credit Union Geo. D. Warthen Bank Tampa Bay Federal Credit Union Marriott Employees Federal Credit Union FEDEX Employees Credit Association FCU Puerto Rico Federal Credit Union Department of the Interior Federal Credit Union Riegelwood Federal Credit Union Greenville Federal Credit Union 121 Financial Credit Union Autotruck Financial Credit Union Community Credit Union of Florida Coosa Pines Federal Credit Union Duke University Federal Credit Union Community National Bank Interstate Unlimited Federal Credit Union Alatrust Credit Union Nymeo Federal Credit Union Guardians Credit Union Dominion Credit Union GeoVista Federal Credit Union Caribe Federal Credit Union Marine Federal Credit Union Treasury Department Federal Credit Union

Provided by KBRG (www.kbrg.co)

Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast

SET Metric

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 376,175 256,751 890,165 141,412 515,151 558,865 108,513 313,993 338,667 170,627 121,302 824,299 202,607 306,501 469,954 253,290 105,349 591,601 343,865 376,836 878,375 271,455 145,515 376,923 317,450

FY 2016 62.5% 62.6% 62.7% 62.8% 63.1% 63.5% 63.5% 63.7% 63.8% 63.8% 64.4% 64.5% 64.5% 64.6% 64.6% 65.7% 66.1% 66.4% 67.3% 67.5% 67.5% 68.6% 69.2% 69.4% 52.0%

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

311,368 216,459 327,941 114,767 127,079 119,773 102,369 456,078 123,854 159,069 173,508 279,377 214,007 124,861 110,841 169,003 280,047 175,415 443,413 132,883 172,261 100,159 212,969 554,021 124,896 591,284 232,905 129,663 212,525 129,358 132,942 258,194 143,132 282,792 130,956 336,222 719,562 167,495

23.3% 37.1% 37.5% 37.6% 38.7% 39.0% 39.4% 39.6% 39.6% 39.6% 39.9% 40.6% 41.0% 41.0% 41.5% 41.5% 41.8% 42.0% 42.3% 42.6% 42.7% 42.8% 42.8% 43.0% 43.0% 43.1% 43.3% 43.4% 43.4% 43.5% 43.6% 43.7% 43.7% 43.7% 43.8% 43.8% 43.9% 43.9%

Excess Cost

Quartile

SET Metric

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $1.6 MM $1.0 MM $2.7 MM $.4 MM $1.4 MM $1.9 MM $.6 MM $1.4 MM $.9 MM $.4 MM $.6 MM $4.1 MM $1.2 MM $.5 MM $2.3 MM $1.5 MM $.9 MM $2.1 MM $1.6 MM $1.8 MM $5.0 MM $1.3 MM $4.3 MM $6.1 MM $.52 MM

FY 2015 64.1% 62.1% 61.9% 62.4% 58.6% 62.3% 59.0% 63.6% 62.3% 62.7% 60.9% 61.8% 63.9% 62.6% 61.7% 36.9% 56.3% 71.3% 67.0% 64.4% 67.5% 63.5% 63.5% 67.4% 51.6%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

30.6% 36.7% 38.7% 42.5% 38.0% 43.7% 41.4% 40.4% 37.9% 37.6% 40.3% 40.2% 40.6% 41.7% 43.2% 46.8% 43.4% 45.5% 43.1% 39.9% 44.6% 45.3% 43.4% 47.9% 45.0% 40.3% 41.8% 45.9% 46.0% 44.2% 46.2% 42.0% 44.7% 44.4% 45.0% 41.8% 46.8% 44.1%

PROPRIETARY and CONFIDENTIAL

Excess Cost

Quartile

SET Metric

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 1 4 4 4 4 4 4 4 4

FY 2015 $1.8 MM $.9 MM $2.5 MM $.4 MM $1.0 MM $1.8 MM $.5 MM $1.4 MM $.8 MM $.3 MM $.5 MM $3.3 MM $1.1 MM $.4 MM $1.9 MM $.0 MM $.3 MM $2.5 MM $1.6 MM $1.5 MM $5.0 MM $.8 MM $3.7 MM $5.9 MM $.51 MM

FY 2014 64.0% 60.6% 60.7% 63.0% 61.1% 63.6% 60.2% 61.2% 62.7% 63.4% 56.9% 60.3% 61.4% 61.8% 64.0% 41.1% 55.0% 73.6% 67.2% 62.1% 65.9% 65.8% 51.3% 66.8% 51.5%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 2 1

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.4 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM

29.5% 36.7% 36.1% 42.2% 41.2% 42.0% 46.1% 38.9% 40.1% 40.0% 40.0% 42.9% 41.4% 42.5% 40.0% 48.4% 41.8% 45.7% 42.6% 41.8% 43.6% 44.2% 41.8% 46.0% 46.9% 38.5% 42.9% 43.8% 46.7% 45.4% 48.0% 43.8% 41.9% 45.3% 45.1% 45.1% 50.0% 43.8%

Excess Cost

Quartile 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 1 3 4 4 4 4 4 2 4

FY 2014 $1.8 MM $.8 MM $2.3 MM $.4 MM $1.1 MM $1.9 MM $.5 MM $1.2 MM $.8 MM $.4 MM $.4 MM $2.9 MM $.9 MM $.4 MM $2.2 MM $.0 MM $.2 MM $3.7 MM $1.5 MM $1.3 MM $4.4 MM $1.0 MM $.7 MM $5.5 MM $.49 MM

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 1 2 1 1 1 2 1 2 1 1 1 1 1 2 1

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $1.2 MM $.0 MM

19 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Premier Federal Credit Union Emory Alliance Credit Union CPM Federal Credit Union Enterprise Bank of South Carolina NRL Federal Credit Union Coastline Federal Credit Union BrightStar Credit Union We Florida Financial Panhandle Educators Federal Credit Union Class Act Federal Credit Union Keys Federal Credit Union First Commerce Credit Union Telco Community Credit Union Fort McClellan Credit Union Alabama One Credit Union Call Federal Credit Union WinSouth Credit Union Tennessee Credit Union Bull Dog Federal Credit Union Central Virginia Federal Credit Union Prince George's Community Federal Credit Union Carolina Trust Federal Credit Union Fort Lee Federal Credit Union Alive Credit Union AllSouth Federal Credit Union Credit Union of Georgia C-Plant Federal Credit Union JM Associates Federal Credit Union Bronco Federal Credit Union Signet Federal Credit Union Members Choice Credit Union Florida Credit Union United 1st Federal Credit Union Agriculture Federal Credit Union Advantage Financial Federal Credit Union Johns Hopkins Federal Credit Union National Institutes of Health Federal Credit Union MembersFirst Credit Union Alabama Teachers Credit Union First Coast Community Credit Union CommonWealth One Federal Credit Union ArrowPointe Federal Credit Union First Choice Credit Union Insight Credit Union Family Trust Federal Credit Union Carolina Foothills Federal Credit Union eCO Credit Union SPC Credit Union Alabama Credit Union First Bank of Tennessee Allegany County Teachers Federal Credit Union Legacy Community Federal Credit Union Tropical Financial Credit Union Baltimore County Employees Federal Credit Union Publix Employees Federal Credit Union Orlando Federal Credit Union NSWC Federal Credit Union Mid-Atlantic Federal Credit Union University of Kentucky Federal Credit Union Gulf Winds Federal Credit Union Kinetic Federal Credit Union Constellation Federal Credit Union Pinellas Federal Credit Union Bank of Fincastle

Provided by KBRG (www.kbrg.co)

Region Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 176,629 148,016 304,035 319,866 463,966 121,152 439,905 523,500 164,088 194,011 130,567 512,717 165,085 228,710 582,802 369,801 249,297 306,132 140,080 124,312 157,649 224,232 166,967 127,683 782,132 274,137 210,807 117,272 179,473 239,873 205,314 862,575 138,866 290,905 111,973 417,348 593,850 182,729 278,596 110,301 323,180 151,633 104,055 562,292 455,066 101,315 131,604 151,119 737,581 289,923 101,943 420,389 654,700 373,245 872,554 214,800 355,878 310,085 693,099 626,966 377,875 209,402 117,655 206,400

SET Metric FY 2016 43.9% 43.9% 44.1% 44.1% 44.2% 44.5% 44.6% 44.6% 44.7% 44.7% 44.8% 44.9% 45.0% 45.1% 45.3% 45.3% 45.4% 45.4% 45.4% 45.5% 45.5% 45.6% 45.7% 45.8% 45.8% 45.9% 45.9% 45.9% 45.9% 46.0% 46.0% 46.1% 46.1% 46.2% 46.2% 46.3% 46.4% 46.5% 46.5% 46.5% 46.5% 46.5% 46.6% 46.8% 46.9% 46.9% 47.0% 47.1% 47.1% 47.1% 47.3% 47.3% 47.3% 47.4% 47.4% 47.5% 47.6% 47.6% 47.7% 47.9% 48.0% 48.0% 48.1% 48.1%

Excess Cost

Quartile 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

FY 2016 $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.1 MM $.0 MM $.1 MM $.2 MM $.1 MM $.2 MM $.1 MM $.1 MM $.2 MM $.3 MM $.3 MM $.3 MM $.1 MM $.1 MM $.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 43.6% 44.1% 43.1% 40.3% 49.4% 44.6% 41.1% 46.0% 44.0% 44.4% 42.3% 45.4% 45.7% 45.4% 36.6% 45.5% 45.4% 45.8% 45.1% 44.4% 42.8% 44.2% 45.7% 44.7% 47.0% 43.9% 49.0% 45.6% 46.5% 47.3% 41.8% 46.7% 45.6% 48.1% 46.8% 45.0% 46.6% 46.3% 46.4% 45.0% 46.7% 45.5% 46.2% 46.6% 43.7% 47.4% 48.3% 48.4% 48.3% 52.1% 46.3% 45.3% 48.9% 47.3% 47.8% 46.7% 45.3% 43.6% 49.0% 47.4% 49.2% 46.4% 46.6% 37.6%

Excess Cost

Quartile 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 2 1 2 2 1 2 1 2 2 1 2 1 2 1 2 1 1 2 1 2 2 2 2 3 1 1 2 2 2 2 1 1 2 2 2 2 2 1

FY 2015 $.0 MM $.0 MM $.0 MM $.0 MM $.4 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM $.1 MM $.2 MM $.4 MM $.5 MM $.0 MM $.0 MM $.6 MM $.1 MM $.4 MM $.0 MM $.0 MM $.0 MM $.6 MM $.2 MM $.5 MM $.0 MM $.0 MM $.0 MM

SET Metric FY 2014 42.1% 45.3% 43.5% 34.3% 51.8% 44.4% 40.9% 47.5% 43.4% 41.3% 42.7% 45.9% 45.4% 45.9% 45.5% 43.6% 45.3% 47.4% 44.2% 42.9% 43.2% 45.2% 43.6% 47.9% 47.7% 43.8% 44.8% 43.9% 47.2% 47.1% 43.1% 45.8% 45.4% 47.4% 42.0% 43.6% 47.8% 49.1% 47.2% 45.6% 46.6% 50.8% 46.4% 45.6% 46.1% 45.5% 48.5% 48.2% 46.3% 56.0% 45.2% 45.3% 48.3% 47.5% 44.5% 49.1% 50.2% 40.3% 52.2% 45.1% 48.5% 46.6% 48.4% 49.4%

Excess Cost

Quartile 1 1 1 1 3 1 1 2 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 2 2 1 1 1 2 2 1 1 1 2 1 1 2 2 2 1 2 3 2 1 1 1 2 2 2 4 1 1 2 2 1 2 2 1 3 1 2 2 2 2

FY 2014 $.0 MM $.0 MM $.0 MM $.0 MM $.7 MM $.0 MM $.0 MM $.3 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.5 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.3 MM $.2 MM $.1 MM $.0 MM $.1 MM $.3 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.2 MM $.0 MM $.8 MM $.0 MM $.0 MM $.5 MM $.1 MM $.0 MM $.3 MM $.4 MM $.0 MM $1.2 MM $.0 MM $.4 MM $.0 MM $.1 MM $.2 MM

20 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name IDB-IIC Federal Credit Union McCoy Federal Credit Union Democracy Federal Credit Union Mountain Credit Union First Flight Federal Credit Union Helm Bank USA Heritage Trust Federal Credit Union URW Community Federal Credit Union Merchants & Citizens Bank Educational Systems Federal Credit Union PAHO/WHO Federal Credit Union USF Federal Credit Union Jefferson County Federal Credit Union Guardian Credit Union Five Star Credit Union Bowater Employees Credit Union Freedom Federal Credit Union U.S. Postal Service Federal Credit Union Excel Federal Credit Union Argent Federal Credit Union Justice Federal Credit Union Avadian Credit Union Scenic Community Credit Union Gold Coast Federal Credit Union University Credit Union SC Telco Federal Credit Union Florida Central Credit Union Peoples Bank of the South Southeastern Credit Union Heritage South Credit Union Library of Congress Federal Credit Union 1st Advantage Federal Credit Union Alcoa Tenn Federal Credit Union First National Bank of Griffin Park Community Credit Union, Inc. Leaders Credit Union Point Breeze Credit Union Members Heritage Credit Union Inc. Fortera Federal Credit Union San Antonio Citizens Federal Credit Union Department of Commerce Federal Credit Union Latino Community Credit Union Family Security Credit Union Charlotte Metro Federal Credit Union Jarrettsville Federal Savings and Loan Association Santa Rosa County Federal Credit Union Bank of Newington JAX Federal Credit Union Lafayette Federal Credit Union Champion Credit Union Peoples Bank Consumer Credit Union Miami Postal Service Credit Union Service One Credit Union, Inc. Citizens Bank of The South First Federal Savings Bank of Lincolnton Henrico Federal Credit Union S.C. State Federal Credit Union N A E Federal Credit Union R T P Federal Credit Union JetStream Federal Credit Union Velocity Community Federal Credit Union Railroad & Industrial Federal Credit Union Appalachian Community Federal Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 547,671 540,643 154,242 185,504 191,985 755,584 565,519 164,664 105,348 886,538 210,804 563,065 124,519 376,513 384,614 149,039 313,020 209,556 101,684 225,620 715,254 733,532 121,825 165,135 196,222 351,648 439,153 149,420 228,785 114,031 231,414 638,939 216,294 251,454 798,874 294,706 746,440 369,715 527,783 190,242 432,573 242,316 587,783 418,446 119,927 117,911 109,984 373,978 489,643 229,582 139,855 386,237 126,872 149,209 225,208 372,211 234,107 731,916 102,721 109,081 187,785 324,552 315,910 199,093

SET Metric FY 2016 48.1% 48.2% 48.3% 48.3% 48.4% 48.4% 48.5% 48.6% 48.6% 48.7% 48.7% 48.7% 48.9% 49.0% 49.1% 49.1% 49.1% 49.1% 49.2% 49.2% 49.2% 49.3% 49.4% 49.4% 49.5% 49.6% 49.7% 49.8% 49.9% 49.9% 49.9% 49.9% 50.0% 50.0% 50.1% 50.1% 50.1% 50.1% 50.3% 50.3% 50.5% 50.5% 50.6% 50.7% 50.7% 50.9% 50.9% 51.0% 51.0% 51.0% 51.1% 51.1% 51.2% 51.2% 51.2% 51.3% 51.3% 51.4% 51.4% 51.4% 51.4% 51.5% 51.5% 51.5%

Excess Cost

Quartile 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3

FY 2016 $.1 MM $.4 MM $.1 MM $.1 MM $.2 MM $.5 MM $.5 MM $.1 MM $.1 MM $.7 MM $.1 MM $.4 MM $.1 MM $.5 MM $.4 MM $.2 MM $.3 MM $.2 MM $.2 MM $.3 MM $.7 MM $.8 MM $.1 MM $.2 MM $.2 MM $.5 MM $.5 MM $.2 MM $.3 MM $.2 MM $.2 MM $.9 MM $.3 MM $.3 MM $1.0 MM $.5 MM $.6 MM $.4 MM $.8 MM $.2 MM $.5 MM $.4 MM $.7 MM $.8 MM $.1 MM $.2 MM $.1 MM $.6 MM $.8 MM $.4 MM $.2 MM $.4 MM $.3 MM $.3 MM $.3 MM $.4 MM $.4 MM $1.3 MM $.3 MM $.2 MM $.4 MM $.6 MM $.4 MM $.4 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 47.5% 47.8% 49.7% 48.5% 48.0% 39.7% 48.9% 51.6% 49.9% 47.2% 46.1% 48.1% 49.0% 48.8% 46.2% 48.7% 50.8% 48.4% 51.4% 47.7% 47.0% 47.1% 49.2% 50.0% 50.9% 48.7% 47.2% 48.7% 46.6% 49.6% 45.7% 51.3% 48.1% 49.6% 49.4% 50.9% 54.3% 48.4% 46.4% 51.5% 50.4% 50.4% 48.6% 49.7% 54.1% 51.9% 49.1% 52.2% 55.9% 49.7% 53.2% 50.3% 51.4% 52.1% 52.4% 51.1% 51.4% 51.8% 50.2% 52.3% 52.8% 49.7% 50.2% 50.9%

Excess Cost

Quartile 2 2 2 2 2 1 2 3 2 2 1 2 2 2 1 2 3 2 3 2 2 2 2 2 3 2 2 2 2 2 1 3 2 2 2 3 3 2 2 3 2 2 2 2 3 3 2 3 4 2 3 2 3 3 3 3 3 3 2 3 3 2 2 3

FY 2015 $.1 MM $.3 MM $.3 MM $.2 MM $.2 MM $.0 MM $.6 MM $.3 MM $.1 MM $.3 MM $.0 MM $.3 MM $.1 MM $.4 MM $.0 MM $.1 MM $.5 MM $.2 MM $.3 MM $.1 MM $.2 MM $.2 MM $.1 MM $.2 MM $.3 MM $.4 MM $.1 MM $.1 MM $.0 MM $.1 MM $.0 MM $1.2 MM $.1 MM $.3 MM $.8 MM $.6 MM $1.2 MM $.2 MM $.0 MM $.2 MM $.4 MM $.3 MM $.4 MM $.5 MM $.2 MM $.2 MM $.1 MM $.8 MM $1.3 MM $.3 MM $.2 MM $.4 MM $.3 MM $.3 MM $.4 MM $.4 MM $.4 MM $1.4 MM $.2 MM $.2 MM $.5 MM $.4 MM $.3 MM $.3 MM

SET Metric FY 2014 46.3% 47.7% 50.8% 47.6% 48.3% 31.3% 49.4% 53.3% 55.7% 44.2% 43.2% 46.9% 48.7% 47.5% 48.1% 48.7% 53.2% 47.9% 50.9% 47.8% 48.3% 47.9% 48.3% 48.9% 49.2% 49.9% 47.4% 47.4% 44.5% 50.1% 46.7% 50.4% 48.1% 49.8% 52.0% 53.1% 54.3% 49.8% 43.1% 50.5% 50.7% 52.3% 49.0% 50.5% 25.7% 51.8% 49.9% 53.5% 55.8% 51.1% 39.1% 51.0% 52.0% 52.9% 53.0% 58.8% 50.1% 49.4% 51.9% 50.6% 54.0% 49.6% 52.7% 53.6%

Excess Cost

Quartile 2 2 3 2 2 1 2 3 4 1 1 2 2 2 2 2 3 2 3 2 2 2 2 2 2 2 2 2 1 2 2 2 2 2 3 3 3 2 1 2 3 3 2 3 1 3 2 3 4 3 1 3 3 3 3 4 2 2 3 3 3 2 3 3

FY 2014 $.0 MM $.3 MM $.4 MM $.1 MM $.2 MM $.0 MM $.7 MM $.4 MM $.2 MM $.0 MM $.0 MM $.1 MM $.1 MM $.2 MM $.3 MM $.1 MM $.7 MM $.1 MM $.3 MM $.2 MM $.5 MM $.4 MM $.1 MM $.1 MM $.2 MM $.5 MM $.2 MM $.1 MM $.0 MM $.2 MM $.0 MM $1.0 MM $.1 MM $.3 MM $1.3 MM $.8 MM $1.1 MM $.4 MM $.0 MM $.2 MM $.4 MM $.4 MM $.5 MM $.7 MM $.0 MM $.2 MM $.1 MM $.9 MM $1.3 MM $.4 MM $.0 MM $.4 MM $.3 MM $.4 MM $.5 MM $1.2 MM $.3 MM $.8 MM $.3 MM $.2 MM $.6 MM $.4 MM $.5 MM $.5 MM

21 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Peach State Federal Credit Union Members Credit Union WEPCO Federal Credit Union Securityplus Federal Credit Union InFirst Federal Credit Union Chessie Federal Credit Union Alabama Central Credit Union Ashland Credit Union Southeast Financial Credit Union Fort Bragg Federal Credit Union Interamerican Bank, A FSB Launch Federal Credit Union First Piedmont Federal Savings and Loan Association of Gaffney Summit Credit Union Innovations Federal Credit Union Old Hickory Credit Union Volunteer Federal Savings Bank GEICO Federal Credit Union ABNB Federal Credit Union Enrichment Federal Credit Union Middletown Valley Bank Bank of Botetourt Orion Federal Credit Union Harvesters Federal Credit Union Kentucky Farmers Bank Corporation HAR-CO Credit Union Carolinas Telco Federal Credit Union Listerhill Credit Union ACIPCO Federal Credit Union U T Federal Credit Union FAA Federal Credit Union OAS Staff Federal Credit Union First National Bank of Oneida International Finance Bank SunState Federal Credit Union MTC Federal Credit Union Partnership Federal Credit Union Arlington Community Federal Credit Union Southern Security Federal Credit Union Central Credit Union of Florida Miners Exchange Bank United Southeast Federal Credit Union Mutual Savings Credit Union Farmers Bank of Willards First Federal Savings and Loan Association of Valdosta Members First Credit Union of Florida Coosa Valley Credit Union Palmetto Citizens Federal Credit Union Celco Federal Credit Union Alabama State Employees Credit Union Bank of Ocean City Taylorsville Savings Bank, SSB CDC Federal Credit Union Beach Municipal Federal Credit Union Kentucky Telco Credit Union Member One Federal Credit Union Family Savings Credit Union United States Senate Federal Credit Union Signature Federal Credit Union Farmers Bank of Appomattox Florida State University Credit Union Rosedale Federal Savings and Loan Association Southern Credit Union Transportation Federal Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 334,624 275,200 206,026 369,030 171,492 257,232 135,911 207,323 371,478 392,273 203,032 827,381 365,171 191,230 181,748 230,829 175,365 129,747 544,163 443,819 282,903 347,191 651,499 151,490 177,202 190,058 408,501 728,273 147,863 253,843 105,693 201,944 209,673 374,048 375,582 168,710 150,396 264,736 148,598 150,095 109,653 152,278 177,847 336,000 168,800 179,101 286,899 740,956 103,884 249,392 300,834 101,732 291,508 115,641 387,193 826,675 381,696 610,062 303,703 233,642 192,563 826,103 363,991 225,574

SET Metric FY 2016 51.6% 51.6% 51.7% 51.7% 51.7% 51.7% 51.7% 51.8% 51.8% 51.8% 51.8% 51.9% 51.9% 51.9% 51.9% 51.9% 52.1% 52.1% 52.1% 52.2% 52.2% 52.2% 52.2% 52.3% 52.3% 52.3% 52.4% 52.4% 52.4% 52.5% 52.5% 52.5% 52.6% 52.6% 52.6% 52.6% 52.7% 52.7% 52.9% 52.9% 52.9% 52.9% 53.0% 53.1% 53.3% 53.3% 53.3% 53.3% 53.4% 53.4% 53.5% 53.6% 53.6% 53.6% 53.6% 53.6% 53.9% 53.9% 54.1% 54.1% 54.1% 54.1% 54.3% 54.3%

Excess Cost

Quartile 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

FY 2016 $.8 MM $.5 MM $.3 MM $.7 MM $.3 MM $.5 MM $.4 MM $.3 MM $1.2 MM $.7 MM $.4 MM $1.2 MM $.6 MM $.5 MM $.5 MM $.4 MM $.3 MM $.3 MM $1.3 MM $.7 MM $.4 MM $.7 MM $1.1 MM $.4 MM $.3 MM $.4 MM $.7 MM $1.9 MM $.1 MM $.5 MM $.2 MM $.3 MM $.4 MM $.8 MM $1.0 MM $.5 MM $.3 MM $.7 MM $.4 MM $.4 MM $.3 MM $.4 MM $.6 MM $.6 MM $.4 MM $.5 MM $.9 MM $1.8 MM $.2 MM $.7 MM $.4 MM $.2 MM $.6 MM $.3 MM $.9 MM $1.9 MM $1.7 MM $1.3 MM $.6 MM $.5 MM $.7 MM $1.2 MM $1.0 MM $.6 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 50.6% 52.7% 48.3% 53.2% 54.3% 51.1% 50.2% 49.1% 49.6% 50.7% 51.3% 54.5% 52.6% 52.5% 48.2% 50.3% 52.6% 51.5% 51.7% 53.5% 50.7% 52.7% 48.9% 52.4% 51.1% 52.6% 52.6% 52.7% 54.1% 52.8% 50.6% 51.8% 52.7% 44.2% 50.0% 52.4% 52.5% 50.0% 55.5% 53.3% 52.4% 53.1% 52.8% 53.5% 51.9% 52.4% 51.6% 55.6% 50.9% 53.3% 55.2% 52.4% 52.2% 51.5% 53.3% 53.0% 53.6% 54.1% 51.1% 57.0% 53.0% 53.3% 55.2% 55.3%

Excess Cost

Quartile 2 3 2 3 3 3 2 2 2 3 3 4 3 3 2 2 3 3 3 3 3 3 2 3 3 3 3 3 3 3 2 3 3 1 2 3 3 2 4 3 3 3 3 3 3 3 3 4 3 3 4 3 3 3 3 3 3 3 3 4 3 3 4 4

FY 2015 $.6 MM $.7 MM $.1 MM $.8 MM $.4 MM $.5 MM $.2 MM $.1 MM $.7 MM $.5 MM $.4 MM $1.7 MM $.7 MM $.5 MM $.2 MM $.3 MM $.4 MM $.2 MM $1.2 MM $.9 MM $.3 MM $.6 MM $.5 MM $.3 MM $.3 MM $.4 MM $.7 MM $1.9 MM $.2 MM $.5 MM $.1 MM $.3 MM $.4 MM $.0 MM $.6 MM $.5 MM $.3 MM $.4 MM $.5 MM $.5 MM $.3 MM $.4 MM $.6 MM $.6 MM $.3 MM $.4 MM $.4 MM $2.3 MM $.1 MM $.6 MM $.5 MM $.2 MM $.4 MM $.2 MM $.9 MM $1.7 MM $1.5 MM $1.2 MM $.4 MM $.6 MM $.5 MM $1.0 MM $1.1 MM $.7 MM

SET Metric FY 2014 50.8% 50.9% 49.1% 51.1% 54.2% 51.4% 48.0% 51.1% 54.9% 50.5% 51.6% 56.7% 52.3% 50.8% 45.8% 47.3% 53.4% 52.1% 51.1% 53.0% 53.5% 51.8% 47.4% 50.7% 50.9% 52.2% 50.2% 53.3% 55.5% 52.8% 50.4% 53.1% 50.5% 48.0% 49.9% 52.6% 51.6% 48.7% 56.7% 53.4% 52.9% 55.1% 53.2% 51.0% 49.7% 51.5% 49.6% 55.7% 45.8% 53.8% 57.3% 53.0% 50.7% 49.7% 50.0% 53.4% 54.3% 54.5% 52.3% 58.2% 53.6% 54.2% 56.0% 57.3%

Excess Cost

Quartile 3 3 2 3 3 3 2 3 4 3 3 4 3 3 1 2 3 3 3 3 3 3 2 3 3 3 2 3 4 3 2 3 3 2 2 3 3 2 4 3 3 4 3 3 2 3 2 4 1 3 4 3 3 2 2 3 3 3 3 4 3 3 4 4

FY 2014 $.6 MM $.5 MM $.2 MM $.6 MM $.4 MM $.5 MM $.1 MM $.2 MM $2.0 MM $.5 MM $.4 MM $2.0 MM $.7 MM $.4 MM $.0 MM $.1 MM $.4 MM $.2 MM $1.0 MM $.8 MM $.4 MM $.5 MM $.2 MM $.2 MM $.3 MM $.4 MM $.4 MM $2.0 MM $.2 MM $.5 MM $.1 MM $.3 MM $.2 MM $.3 MM $.6 MM $.5 MM $.3 MM $.3 MM $.6 MM $.4 MM $.3 MM $.5 MM $.6 MM $.4 MM $.2 MM $.4 MM $.3 MM $2.2 MM $.0 MM $.6 MM $.6 MM $.2 MM $.3 MM $.1 MM $.5 MM $1.6 MM $1.5 MM $1.3 MM $.5 MM $.7 MM $.5 MM $1.0 MM $1.2 MM $.8 MM

22 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name First Financial of Maryland Federal Credit Union University of Virginia Community Credit Union Fairfax County Federal Credit Union Cornerstone Financial Credit Union Midstate Community Bank Signal Financial Federal Credit Union Memphis City Employees Credit Union Citizens National Bank of Quitman TVA Community Credit Union First Florida Credit Union Midsouth Community Federal Credit Union US Community Credit Union Woodsboro Bank Continental National Bank Dade County Federal Credit Union SRP Federal Credit Union Cedar Point Federal Credit Union County First Bank Self-Help Federal Credit Union First National Bank of Tennessee Congressional Federal Credit Union Martinsville DuPont Employees Credit Union Police Federal Credit Union Lumbee Guaranty Bank GEMC Federal Credit Union Roxboro Savings Bank, SSB Eastern National Bank Blue Eagle Credit Union Heritage South Community Credit Union Harford Bank First South Financial Credit Union Chattanooga Area Schools Federal Credit Union Citizens Bank DOCO Credit Union Marshland Community Federal Credit Union Bank of McKenney Coca-Cola Federal Credit Union Bank of Clarendon Power Financial Credit Union Fidelity Bank of Florida, National Association Eastern Savings Bank, FSB Colombo Bank Bank of Perry County Self-Help Credit Union Lee Bank and Trust Company Town-Country National Bank FedChoice Federal Credit Union First Peoples Community Federal Credit Union Eclipse Bank, Inc. Jackson County Bank Thomas County Federal Savings & Loan Association Powerco Federal Credit Union Terrabank, N.A. Farmers and Miners Bank Intercredit Bank, NA Johnson County Bank First Mariner Bank Sanibel Captiva Community Bank Security Bank and Trust Company IBM Southeast Employees' Credit Union Freedom First Federal Credit Union First National Bank of Mount Dora Elizabethton Federal Savings Bank Vidalia Federal Savings Bank

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 980,483 833,154 408,323 315,388 168,700 357,176 263,594 100,073 306,564 811,516 241,580 177,355 229,370 489,397 681,743 794,045 451,480 224,836 716,820 801,807 905,724 291,415 141,124 332,641 113,546 217,019 423,689 145,860 181,047 335,404 526,645 148,750 569,317 218,324 137,299 222,818 182,043 262,015 615,101 174,779 345,373 200,929 156,855 745,138 157,324 107,985 385,530 376,899 149,853 127,157 246,279 176,652 352,190 135,379 356,329 119,728 973,152 348,113 211,309 940,271 446,920 225,101 310,482 225,921

SET Metric FY 2016 54.5% 54.5% 54.8% 54.8% 54.8% 54.9% 54.9% 54.9% 55.0% 55.2% 55.2% 55.4% 55.5% 55.6% 55.6% 55.7% 55.8% 55.8% 55.8% 55.9% 55.9% 55.9% 56.0% 56.1% 56.1% 56.5% 56.6% 56.7% 56.7% 56.7% 56.7% 56.9% 56.9% 57.0% 57.1% 57.2% 57.4% 57.5% 57.6% 57.6% 57.7% 57.8% 57.9% 57.9% 58.0% 58.0% 58.1% 58.4% 58.7% 58.9% 59.4% 59.5% 59.6% 59.7% 59.8% 60.0% 60.2% 60.3% 60.4% 60.8% 60.8% 60.8% 60.9% 61.0%

Excess Cost

Quartile 3 3 3 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $1.6 MM $2.1 MM $.8 MM $1.0 MM $.3 MM $1.2 MM $.8 MM $.2 MM $.6 MM $1.9 MM $.8 MM $.9 MM $.7 MM $1.3 MM $3.1 MM $3.4 MM $1.2 MM $.6 MM $2.5 MM $1.7 MM $2.8 MM $.9 MM $.4 MM $1.1 MM $.4 MM $.5 MM $1.3 MM $.7 MM $.9 MM $.9 MM $1.7 MM $.2 MM $.8 MM $1.2 MM $.6 MM $.8 MM $.6 MM $.8 MM $1.9 MM $.6 MM $2.1 MM $.8 MM $.5 MM $2.2 MM $.5 MM $.4 MM $1.5 MM $1.4 MM $.6 MM $.4 MM $.9 MM $.6 MM $1.6 MM $.7 MM $1.5 MM $.5 MM $7.3 MM $1.1 MM $.7 MM $4.4 MM $2.4 MM $1.2 MM $.7 MM $.6 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 57.7% 55.1% 52.4% 54.9% 43.6% 54.5% 54.9% 54.3% 53.7% 54.8% 54.8% 57.2% 55.9% 56.3% 55.1% 57.0% 57.2% 54.3% 56.2% 56.6% 50.0% 55.8% 53.1% 55.9% 56.6% 54.2% 57.4% 59.0% 58.4% 54.2% 55.9% 57.9% 53.9% 57.6% 55.8% 60.4% 58.0% 56.8% 58.1% 53.5% 55.9% 55.4% 56.5% 55.0% 59.5% 57.2% 58.1% 58.7% 58.3% 58.6% 54.4% 60.2% 58.8% 59.1% 53.9% 55.5% 57.3% 59.1% 65.4% 55.6% 57.4% 60.1% 60.0% 61.8%

Excess Cost

Quartile 4 4 3 4 1 4 4 3 3 4 4 4 4 4 4 4 4 3 4 4 2 4 3 4 4 3 4 4 4 3 4 4 3 4 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 4 3 4 4 4 3 4 4 4 4 4 4 4 4 4

FY 2015 $1.9 MM $1.9 MM $.5 MM $1.0 MM $.0 MM $1.2 MM $.8 MM $.2 MM $.4 MM $1.8 MM $.8 MM $1.0 MM $.7 MM $1.3 MM $2.8 MM $3.7 MM $1.4 MM $.5 MM $2.4 MM $1.8 MM $1.0 MM $.9 MM $.3 MM $1.1 MM $.4 MM $.3 MM $1.4 MM $.7 MM $.9 MM $.7 MM $1.5 MM $.2 MM $.6 MM $1.2 MM $.5 MM $1.1 MM $.7 MM $.7 MM $1.9 MM $.4 MM $1.8 MM $.7 MM $.5 MM $1.4 MM $.6 MM $.3 MM $1.4 MM $1.4 MM $.5 MM $.4 MM $.6 MM $.6 MM $1.3 MM $.7 MM $.9 MM $.3 MM $6.6 MM $.9 MM $.8 MM $2.7 MM $1.8 MM $1.1 MM $.6 MM $.6 MM

SET Metric FY 2014 58.2% 50.6% 53.2% 52.9% 49.5% 55.7% 54.7% 53.5% 53.8% 53.9% 53.3% 56.4% 57.4% 55.5% 55.2% 54.6% 56.6% 53.2% 54.9% 57.9% 46.5% 51.2% 56.5% 54.6% 53.9% 56.2% 57.0% 56.9% 56.8% 54.4% 56.1% 65.6% 57.1% 58.0% 57.4% 59.7% 58.0% 57.4% 58.7% 47.2% 51.1% 50.0% 54.7% 50.8% 58.6% 56.1% 58.2% 58.6% 60.4% 58.6% 50.0% 59.3% 60.5% 59.2% 54.6% 57.8% 59.8% 56.3% 64.8% 56.9% 56.5% 60.9% 62.6% 61.1%

Excess Cost

Quartile 4 3 3 3 2 4 4 3 3 3 3 4 4 4 4 4 4 3 4 4 2 3 4 4 3 4 4 4 4 3 4 4 4 4 4 4 4 4 4 2 3 2 4 3 4 4 4 4 4 4 2 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2014 $1.8 MM $1.0 MM $.5 MM $.8 MM $.1 MM $1.4 MM $.8 MM $.2 MM $.5 MM $1.4 MM $.6 MM $.9 MM $.8 MM $1.1 MM $2.9 MM $2.7 MM $1.3 MM $.5 MM $2.1 MM $2.1 MM $.1 MM $.4 MM $.5 MM $.9 MM $.3 MM $.4 MM $1.3 MM $.5 MM $.7 MM $.7 MM $1.5 MM $.4 MM $.9 MM $1.2 MM $.6 MM $1.1 MM $.7 MM $.8 MM $2.1 MM $.1 MM $1.0 MM $.3 MM $.4 MM $.8 MM $.6 MM $.3 MM $1.5 MM $1.3 MM $.6 MM $.4 MM $.3 MM $.5 MM $1.4 MM $.7 MM $1.0 MM $.4 MM $4.9 MM $.7 MM $.7 MM $3.0 MM $1.7 MM $1.2 MM $.8 MM $.6 MM

23 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Arundel Federal Savings Bank Comtrust Federal Credit Union Kimberly Clark Credit Union Spratt Savings and Loan Association Railroad Federal Credit Union EvaBank Park View Federal Credit Union Metro Bank First Shore Federal Savings and Loan Association Piedmont Federal Savings Bank Pacific National Bank National Capital Bank of Washington AloStar Bank of Commerce Greeneville Federal Bank, FSB Northeast Community Credit Union Severn Bancorp, Inc. Knoxville Teachers Federal Credit Union APL Federal Credit Union AFLAC Federal Credit Union Southeast Region Average West Region Credit One Bank, National Association Gateway Bank, F.S.B. Denver Fire Department Federal Credit Union California Bear Credit Union Providence Federal Credit Union Seattle Metropolitan Credit Union Kings Federal Credit Union CAHP Credit Union Families & Schools Together Federal Credit Union Arizona Central Credit Union Valley First Credit Union Ventura County Credit Union United Local Credit Union On Tap Credit Union Greater Nevada Credit Union Lincoln County Credit Union Hawaii Law Enforcement Federal Credit Union Coast360 Federal Credit Union Honolulu Federal Credit Union Pacific Postal Credit Union Kauai Government Employees Federal Credit Union Hawaiian Tel Federal Credit Union First American Credit Union Elko Federal Credit Union Heritage Grove Federal Credit Union WyHy Federal Credit Union Red Rocks Credit Union Merced School Employees Federal Credit Union Alpine Credit Union Rocky Mountain Law Enforcement Federal Credit Union Pacific Marine Credit Union Yolo Federal Credit Union SunWest Educational Credit Union Edwards Federal Credit Union Verity Credit Union Marion and Polk Schools Credit Union Maui County Federal Credit Union Central State Credit Union Trailhead Federal Credit Union Bank of the Federated States of Micronesia TruGrocer Federal Credit Union Sea Air Federal Credit Union Utah First Federal Credit Union

Provided by KBRG (www.kbrg.co)

Region Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast Southeast

West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West

SET Metric

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 447,841 360,658 109,668 109,948 107,531 382,963 161,047 689,392 304,458 893,880 455,666 412,162 961,500 152,110 114,208 787,394 202,428 426,883 191,395 317,554

FY 2016 61.1% 62.0% 62.1% 62.1% 62.3% 62.3% 62.9% 62.9% 63.1% 63.2% 64.0% 64.0% 64.6% 65.2% 65.6% 66.3% 67.6% 69.5% 80.8% 51.1%

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

236,056 139,509 142,167 109,553 132,430 748,953 106,637 174,787 142,503 460,414 586,820 809,486 110,049 226,767 676,915 108,161 160,155 365,383 252,092 216,753 115,695 600,122 104,788 152,948 106,553 217,619 273,414 457,813 179,603 199,676 756,222 264,154 121,284 188,026 503,735 612,895 275,685 180,508 109,169 148,025 249,318 136,082 308,789

15.6% 31.0% 37.6% 38.8% 39.3% 40.5% 40.6% 40.6% 40.7% 41.8% 41.9% 42.1% 42.5% 42.6% 42.9% 42.9% 43.1% 43.2% 43.2% 43.5% 43.6% 43.7% 43.9% 43.9% 44.3% 44.3% 44.9% 44.9% 45.0% 45.0% 45.1% 45.2% 45.2% 45.3% 45.4% 45.4% 45.5% 45.5% 45.5% 45.7% 45.7% 45.8% 45.8%

Excess Cost

Quartile

SET Metric

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $1.3 MM $1.1 MM $.6 MM $.4 MM $.2 MM $1.5 MM $1.0 MM $2.6 MM $1.3 MM $3.1 MM $1.8 MM $1.7 MM $4.8 MM $1.1 MM $.6 MM $4.5 MM $.8 MM $2.1 MM $.5 MM $.58 MM

FY 2015 61.3% 62.4% 62.1% 61.1% 62.8% 59.6% 62.4% 65.3% 61.9% 61.8% 60.7% 62.2% 58.5% 59.3% 64.4% 63.5% 66.8% 69.6% 83.5% 50.7%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

15.5% 27.6% 38.8% 45.4% 39.0% 46.5% 42.8% 41.4% 38.5% 42.2% 43.4% 42.1% 44.4% 44.6% 45.3% 45.9% 36.4% 43.7% 44.0% 45.4% 43.5% 47.4% 47.1% 45.3% 43.0% 43.9% 42.0% 45.0% 48.7% 46.3% 46.8% 45.3% 49.0% 45.1% 46.7% 45.9% 45.9% 42.3% 48.3% 47.9% 45.8% 74.3% 52.0%

PROPRIETARY and CONFIDENTIAL

Excess Cost

Quartile

SET Metric

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2015 $1.4 MM $1.2 MM $.6 MM $.3 MM $.2 MM $1.3 MM $.9 MM $3.2 MM $1.2 MM $2.8 MM $1.5 MM $1.5 MM $3.7 MM $.8 MM $.5 MM $4.1 MM $.8 MM $2.1 MM $.6 MM $.52 MM

FY 2014 62.0% 60.8% 61.5% 66.3% 62.7% 60.6% 63.0% 65.4% 61.4% 60.5% 55.6% 68.3% 54.8% 52.7% 66.8% 58.8% 62.8% 68.0% 76.8% 50.5%

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 2 1 1 1 1 1 1 1 1 4 2

17.9% 39.5% 40.8% 43.7% 38.0% 49.6% 43.8% 47.4% 39.4% 43.4% 44.0% 44.2% 42.6% 47.8% 42.6% 46.6% 36.1% 43.9% 44.9% 49.3% 42.6% 47.4% 47.2% 45.8% 40.6% 45.8% 42.8% 44.9% 50.7% 44.0% 46.8% 45.0% 48.8% 43.8% 46.0% 47.7% 43.7% 42.7% 48.0% 48.2% 47.0% 50.8% 48.2%

Excess Cost

Quartile 4 4 4 4 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4

FY 2014 $1.5 MM $1.1 MM $.5 MM $.4 MM $.2 MM $1.7 MM $.8 MM $3.2 MM $1.1 MM $2.6 MM $.2 MM $2.0 MM $2.9 MM $.3 MM $.6 MM $3.0 MM $.7 MM $1.8 MM $.5 MM $.50 MM

1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 2 1 1 1 1 1 1 1 1 2 1 1 1 2 1 1 1 1 1 1 1 1 2 1

$.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM

24 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Pacific Cascade Federal Credit Union Kauai Community Federal Credit Union Torrance Community Federal Credit Union Sierra Central Credit Union Honda Federal Credit Union CBC Federal Credit Union Minnequa Works Credit Union Aloha Pacific Federal Credit Union USC Credit Union Pioneer Federal Credit Union Colorado Credit Union Kern Federal Credit Union Community First Credit Union Lower Valley Credit Union Idaho State University Federal Credit Union Pyramid Federal Credit Union A.E.A. Federal Credit Union Community 1st Credit Union Downey Federal Credit Union Premier Community Credit Union Fitzsimons Federal Credit Union Pacific NW Federal Credit Union Global Credit Union Solano First Federal Credit Union University & State Employees Credit Union Alliance Credit Union People's Community Federal Credit Union Financial Horizons Credit Union SunWest Federal Credit Union Western Rockies Federal Credit Union Valley Isle Community Federal Credit Union Schools Federal Credit Union Xceed Financial Federal Credit Union Western Vista Federal Credit Union Blue Federal Credit Union Granite Federal Credit Union Altier Credit Union Silver State Schools Credit Union Alta Vista Credit Union O Bee Credit Union UniWyo Federal Credit Union Members First Credit Union NorthWest Plus Credit Union Sierra Pacific Federal Credit Union First City Credit Union I.L.W.U. Credit Union Pima Federal Credit Union Our Community Credit Union Heritage Community Credit Union First Credit Union Beehive Federal Credit Union S.F. Police Credit Union TruWest Credit Union Cooperative Center Federal Credit Union Credit Union of Denver First Federal Bank & Trust MAC Federal Credit Union San Diego Metropolitan Credit Union POPA Federal Credit Union HFS Federal Credit Union Clackamas Community Federal Credit Union LA Financial Federal Credit Union Cyprus Federal Credit Union Montana Federal Credit Union

Provided by KBRG (www.kbrg.co)

Region West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West West

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 106,409 459,473 127,026 867,017 747,061 446,779 177,405 779,424 475,044 437,995 162,850 240,678 229,423 111,078 172,945 150,804 245,815 111,176 205,796 139,660 178,967 165,367 417,079 134,674 883,405 422,030 200,920 175,431 325,615 120,976 115,116 116,619 965,156 141,847 906,321 403,995 189,324 703,410 151,216 243,741 299,646 113,677 183,527 119,711 606,856 232,940 486,759 334,130 202,427 449,345 230,531 844,750 967,262 116,232 703,585 266,130 102,901 268,470 209,222 522,585 320,645 377,030 790,192 231,333

SET Metric FY 2016 46.0% 46.0% 46.1% 46.1% 46.2% 46.2% 46.2% 46.5% 46.5% 46.6% 46.6% 46.8% 46.8% 47.0% 47.1% 47.1% 47.3% 47.3% 47.3% 47.4% 47.4% 47.5% 47.6% 47.6% 47.7% 47.7% 47.7% 47.7% 47.8% 47.8% 47.8% 47.9% 47.9% 48.0% 48.0% 48.1% 48.1% 48.1% 48.1% 48.1% 48.1% 48.3% 48.5% 48.5% 48.5% 48.5% 48.6% 48.7% 48.7% 48.7% 48.8% 48.9% 48.9% 48.9% 48.9% 49.0% 49.0% 49.1% 49.1% 49.2% 49.2% 49.3% 49.4% 49.4%

Excess Cost

Quartile 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

FY 2016 $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.1 MM $.1 MM $.1 MM $.0 MM $.2 MM $.1 MM $.2 MM $.4 MM $.0 MM $.2 MM $.1 MM $.1 MM $.1 MM $.1 MM $.2 MM $.1 MM $.2 MM $.5 MM $.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 47.2% 46.8% 37.9% 49.4% 46.2% 46.3% 43.7% 47.6% 49.2% 48.2% 46.5% 50.4% 49.6% 46.2% 48.6% 47.9% 48.9% 48.4% 48.8% 50.9% 47.6% 49.6% 45.6% 50.8% 48.3% 46.9% 46.5% 49.1% 47.9% 48.8% 48.0% 46.7% 46.5% 52.9% 49.5% 48.3% 49.7% 46.4% 45.3% 45.7% 45.3% 49.2% 49.0% 47.2% 48.8% 51.5% 51.3% 52.4% 52.6% 51.9% 55.1% 45.8% 49.7% 52.6% 49.7% 48.4% 48.3% 49.6% 52.2% 45.7% 50.8% 50.4% 48.2% 52.3%

Excess Cost

Quartile 1 1 1 2 1 1 1 1 2 1 1 2 2 1 2 1 2 1 2 2 1 2 1 2 1 1 1 2 1 2 1 1 1 3 2 1 2 1 1 1 1 2 2 1 2 2 2 3 3 2 3 1 2 3 2 1 1 2 3 1 2 2 1 3

FY 2015 $.0 MM $.0 MM $.0 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.0 MM $.2 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.1 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.3 MM $.2 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.2 MM $.5 MM $.4 MM $.3 MM $.6 MM $.5 MM $.0 MM $.5 MM $.2 MM $.2 MM $.0 MM $.0 MM $.1 MM $.3 MM $.0 MM $.2 MM $.2 MM $.0 MM $.2 MM

SET Metric FY 2014 48.6% 45.9% 42.7% 51.1% 45.7% 48.0% 44.9% 46.1% 47.5% 48.6% 47.1% 52.8% 50.0% 49.9% 49.7% 49.7% 49.7% 50.0% 49.2% 50.6% 47.0% 53.3% 45.2% 50.7% 47.5% 46.4% 47.1% 49.9% 49.8% 47.7% 50.0% 47.8% 49.5% 53.6% 46.9% 50.6% 51.0% 47.0% 41.6% 42.4% 42.9% 46.2% 46.2% 50.4% 49.2% 48.7% 50.7% 49.4% 51.4% 55.0% 56.9% 47.0% 48.0% 51.9% 50.9% 51.2% 48.6% 49.1% 51.1% 45.8% 46.4% 51.2% 48.4% 50.8%

Excess Cost

Quartile 1 1 1 2 1 1 1 1 1 2 1 3 2 2 2 2 2 2 2 2 1 3 1 2 1 1 1 2 2 1 2 1 2 3 1 2 2 1 1 1 1 1 1 2 2 2 2 2 2 3 4 1 1 3 2 2 2 2 2 1 1 2 1 2

FY 2014 $.0 MM $.0 MM $.0 MM $.6 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.4 MM $.1 MM $.0 MM $.1 MM $.1 MM $.1 MM $.1 MM $.0 MM $.1 MM $.0 MM $.3 MM $.0 MM $.1 MM $.0 MM $.0 MM $.0 MM $.1 MM $.2 MM $.0 MM $.0 MM $.0 MM $.3 MM $.3 MM $.0 MM $.2 MM $.2 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.0 MM $.1 MM $.0 MM $.4 MM $.1 MM $.2 MM $1.1 MM $.5 MM $.0 MM $.0 MM $.1 MM $.4 MM $.2 MM $.0 MM $.1 MM $.2 MM $.0 MM $.0 MM $.3 MM $.0 MM $.1 MM

25 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Campco Federal Credit Union Camino Federal Credit Union Great Northwest Federal Credit Union 1st Northern California Credit Union Cabrillo Credit Union Pasadena Service Federal Credit Union 1st United Services Credit Union Aero Federal Credit Union WestStar Credit Union Canyon State Credit Union Sooper Credit Union Missoula Federal Credit Union Pacific Community Credit Union San Mateo Credit Union American United Family of Credit Unions, Federal Credit Union Spokane Federal Credit Union Pasadena Federal Credit Union Rivermark Community Credit Union East Idaho Credit Union Ontario Montclair School Employees Federal Credit Union Tucson Old Pueblo Credit Union Puget Sound Cooperative Credit Union Parsons Federal Credit Union Cascade Community Federal Credit Union Financial Center Credit Union Sea West Coast Guard Federal Credit Union AltaOne Federal Credit Union Malheur Federal Credit Union Vons Employees Federal Credit Union First National Bank, Cortez East County Schools Federal Credit Union Park Side Credit Union Great Basin Federal Credit Union Jordan Federal Credit Union UNCLE Credit Union Clark County Credit Union Utah Power Credit Union Balboa Thrift and Loan Association Hickam Federal Credit Union One Nevada Credit Union Solarity Credit Union Santa Barbara Teachers Federal Credit Union America's Federal Credit Union Air Academy Federal Credit Union Bank of Rio Vista NW Preferred Federal Credit Union Oregonians Credit Union E-Central Credit Union San Luis Valley Federal Bank Deer Valley Credit Union Los Angeles Federal Credit Union Members 1st Credit Union PremierOne Credit Union First U.S. Community Credit Union Southwest Montana Community Federal Credit Union Merco Credit Union Weber State Federal Credit Union Pinal County Federal Credit Union Aerospace Federal Credit Union Transwest Credit Union Deseret First Federal Credit Union Santa Cruz Community Credit Union Central Coast Federal Credit Union University First Federal Credit Union

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 102,055 147,182 132,098 691,361 264,310 112,694 936,199 231,052 157,657 186,653 340,517 464,396 188,442 936,999 192,243 148,777 160,338 798,805 268,107 101,739 139,900 115,596 217,981 203,714 457,125 351,621 640,530 115,448 482,941 107,421 110,542 215,651 158,591 254,467 363,130 647,004 606,140 238,811 565,095 834,510 714,167 233,725 599,202 553,752 215,433 126,089 303,315 159,008 265,538 222,479 877,386 171,881 396,060 348,028 106,204 103,352 104,044 131,124 379,516 129,748 569,447 112,993 129,131 864,851

SET Metric FY 2016 49.4% 49.5% 49.5% 49.5% 49.5% 49.8% 49.8% 49.8% 49.9% 49.9% 49.9% 50.0% 50.1% 50.1% 50.2% 50.2% 50.3% 50.4% 50.4% 50.4% 50.4% 50.5% 50.6% 50.8% 50.8% 51.0% 51.0% 51.1% 51.1% 51.1% 51.1% 51.1% 51.2% 51.2% 51.2% 51.2% 51.2% 51.3% 51.4% 51.4% 51.4% 51.7% 51.7% 51.7% 51.7% 51.9% 51.9% 51.9% 52.0% 52.0% 52.1% 52.1% 52.1% 52.1% 52.1% 52.1% 52.2% 52.2% 52.2% 52.2% 52.2% 52.2% 52.3% 52.3%

Excess Cost

Quartile 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

FY 2016 $.1 MM $.1 MM $.1 MM $.2 MM $.2 MM $.1 MM $.5 MM $.1 MM $.2 MM $.2 MM $.3 MM $.3 MM $.1 MM $.7 MM $.2 MM $.1 MM $.1 MM $.8 MM $.3 MM $.1 MM $.1 MM $.1 MM $.1 MM $.1 MM $.4 MM $.2 MM $.8 MM $.1 MM $.6 MM $.1 MM $.1 MM $.3 MM $.2 MM $.3 MM $.4 MM $.7 MM $.2 MM $.4 MM $.4 MM $1.5 MM $.7 MM $.1 MM $.9 MM $.6 MM $.2 MM $.2 MM $.3 MM $.3 MM $.3 MM $.3 MM $1.1 MM $.2 MM $.5 MM $.4 MM $.1 MM $.2 MM $.2 MM $.3 MM $.2 MM $.2 MM $.9 MM $.2 MM $.2 MM $1.1 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 48.2% 51.2% 52.6% 51.1% 46.9% 48.8% 51.6% 54.2% 50.4% 54.1% 49.2% 49.9% 49.3% 49.8% 51.0% 51.5% 51.5% 51.2% 48.7% 51.9% 51.9% 50.8% 50.6% 49.7% 50.6% 49.7% 49.4% 48.0% 52.7% 51.6% 51.9% 51.9% 52.2% 50.7% 54.2% 56.9% 51.5% 54.2% 48.7% 49.0% 51.1% 52.5% 49.5% 50.6% 51.8% 49.1% 53.7% 53.4% 52.1% 52.7% 52.8% 52.4% 51.3% 52.3% 49.4% 52.0% 50.4% 52.5% 52.8% 51.8% 50.9% 46.4% 55.1% 51.4%

Excess Cost

Quartile 1 2 3 2 1 2 2 3 2 3 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 1 3 2 2 2 3 2 3 4 2 3 2 2 2 3 2 2 2 2 3 3 3 3 3 3 2 3 2 2 2 3 3 2 2 1 3 2

FY 2015 $.0 MM $.2 MM $.2 MM $.2 MM $.0 MM $.0 MM $.7 MM $.4 MM $.2 MM $.4 MM $.1 MM $.2 MM $.1 MM $.4 MM $.2 MM $.2 MM $.2 MM $.7 MM $.0 MM $.1 MM $.2 MM $.1 MM $.1 MM $.0 MM $.3 MM $.1 MM $.2 MM $.0 MM $.7 MM $.1 MM $.1 MM $.3 MM $.2 MM $.2 MM $.6 MM $1.5 MM $.2 MM $.6 MM $.0 MM $.2 MM $.5 MM $.1 MM $.2 MM $.3 MM $.2 MM $.0 MM $.4 MM $.3 MM $.3 MM $.3 MM $1.2 MM $.2 MM $.3 MM $.3 MM $.0 MM $.1 MM $.1 MM $.3 MM $.2 MM $.1 MM $.5 MM $.0 MM $.3 MM $.7 MM

SET Metric FY 2014 49.1% 47.0% 50.3% 51.7% 46.4% 42.8% 53.8% 53.8% 50.5% 54.9% 48.9% 49.5% 57.0% 49.0% 47.5% 51.5% 52.5% 49.4% 49.0% 51.8% 54.1% 50.3% 50.3% 51.2% 49.7% 48.9% 49.9% 47.7% 52.7% 49.3% 51.7% 50.0% 52.3% 50.4% 53.4% 54.7% 50.4% 52.4% 51.3% 49.0% 46.3% 52.9% 50.9% 50.1% 51.5% 50.8% 53.9% 56.0% 53.3% 49.4% 53.1% 52.6% 50.6% 53.3% 50.8% 49.7% 48.6% 52.0% 53.3% 54.0% 47.9% 46.1% 57.5% 49.8%

Excess Cost

Quartile 2 1 2 3 1 1 3 3 2 3 2 2 4 2 1 3 3 2 2 3 3 2 2 2 2 2 2 1 3 2 3 2 3 2 3 3 2 3 2 2 1 3 2 2 3 2 3 4 3 2 3 3 2 3 2 2 2 3 3 3 1 1 4 2

FY 2014 $.0 MM $.0 MM $.1 MM $.3 MM $.0 MM $.0 MM $1.2 MM $.3 MM $.2 MM $.4 MM $.0 MM $.1 MM $.6 MM $.1 MM $.0 MM $.1 MM $.2 MM $.2 MM $.1 MM $.1 MM $.3 MM $.1 MM $.1 MM $.1 MM $.1 MM $.0 MM $.3 MM $.0 MM $.7 MM $.0 MM $.1 MM $.1 MM $.2 MM $.1 MM $.5 MM $.9 MM $.1 MM $.4 MM $.3 MM $.1 MM $.0 MM $.1 MM $.5 MM $.2 MM $.1 MM $.1 MM $.4 MM $.5 MM $.3 MM $.0 MM $1.1 MM $.2 MM $.2 MM $.3 MM $.1 MM $.0 MM $.0 MM $.2 MM $.2 MM $.2 MM $.0 MM $.0 MM $.4 MM $.3 MM

26 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name MOCSE Federal Credit Union Priority One Credit Union Tucson Federal Credit Union Sun Community Federal Credit Union Valley Federal Credit Union of Montana Eastern International Bank Wasatch Peaks Federal Credit Union Southland Credit Union Aventa Credit Union Farmers Insurance Group Federal Credit Union Denver Community Credit Union Reliant Federal Credit Union Point Loma Credit Union Sacramento Credit Union Burbank City Federal Credit Union SkyOne Federal Credit Union Water and Power Community Credit Union IQ Credit Union California State & Federal Employees #20 Credit Union Cascade Federal Credit Union Clearpath Federal Credit Union Meridian Trust Federal Credit Union Billings Federal Credit Union Boulder Dam Credit Union Northern Skies Federal Credit Union SCE Federal Credit Union Glendale Area Schools Credit Union Advantage Plus Federal Credit Union Space Age Federal Credit Union Tapco Credit Union Foothill Federal Credit Union American First Credit Union Partner Colorado Credit Union Tucoemas Federal Credit Union Industrial Credit Union of Whatcom County Central Willamette Community Credit Union American Southwest Credit Union Bear Paw Credit Union St. Helens Community Federal Credit Union Horizon Utah Federal Credit Union Nevada Bank and Trust Company NW Priority Credit Union Santa Clara County Federal Credit Union Community First Guam Federal Credit Union Sunlight Federal Credit Union SafeAmerica Credit Union Eagle Community Credit Union SESLOC Federal Credit Union Aurora Schools Federal Credit Union University Credit Union Trona Valley Community Federal Credit Union Qualstar Credit Union Horizon Credit Union Red Canoe Credit Union Christian Community Credit Union Coulee Dam Federal Credit Union SAG-AFTRA Federal Credit Union Hawaii Community Federal Credit Union UMe Federal Credit Union Rio Grande Savings and Loan Association Mid Oregon Federal Credit Union Colorado Bank and Trust Company of La Junta Pacific Crest Federal Credit Union Summit State Bank

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 271,203 159,624 411,400 426,195 225,053 114,344 287,236 618,080 172,082 712,400 304,204 118,568 478,909 436,722 312,278 474,176 607,714 919,297 132,416 284,502 105,727 338,027 132,951 584,096 112,161 650,974 341,156 129,039 114,840 342,505 382,058 658,176 318,883 222,404 227,483 260,127 213,886 116,877 209,881 134,083 112,525 244,678 694,978 115,356 103,133 436,155 234,428 767,793 107,526 597,150 181,003 471,795 908,343 693,208 636,973 133,477 232,931 474,822 196,380 102,259 249,529 129,812 163,463 513,704

SET Metric FY 2016 52.3% 52.4% 52.5% 52.7% 52.7% 52.7% 52.7% 52.8% 53.1% 53.1% 53.1% 53.2% 53.3% 53.3% 53.4% 53.4% 53.5% 53.5% 53.5% 53.5% 53.5% 53.5% 53.7% 53.7% 53.7% 53.8% 53.8% 53.8% 53.8% 53.9% 54.0% 54.0% 54.1% 54.1% 54.2% 54.3% 54.3% 54.4% 54.6% 54.7% 54.7% 54.7% 54.9% 55.1% 55.1% 55.1% 55.2% 55.2% 55.3% 55.3% 55.4% 55.6% 55.7% 55.7% 55.7% 55.7% 55.7% 55.8% 55.8% 55.8% 55.8% 56.0% 56.0% 56.2%

Excess Cost

Quartile 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 4 4 4 4 4 4 4

FY 2016 $.4 MM $.3 MM $.8 MM $.7 MM $.4 MM $.1 MM $.5 MM $1.1 MM $.4 MM $1.7 MM $.7 MM $.2 MM $.9 MM $.6 MM $.5 MM $.9 MM $1.0 MM $1.7 MM $.1 MM $.2 MM $.3 MM $.5 MM $.3 MM $.5 MM $.2 MM $1.5 MM $.2 MM $.5 MM $.3 MM $.7 MM $.6 MM $1.1 MM $.8 MM $.5 MM $.5 MM $.6 MM $.4 MM $.3 MM $.5 MM $.3 MM $.2 MM $.3 MM $1.4 MM $.4 MM $.2 MM $.9 MM $.6 MM $1.4 MM $.2 MM $1.0 MM $.6 MM $1.2 MM $2.2 MM $2.0 MM $1.6 MM $.4 MM $.6 MM $1.0 MM $.4 MM $.3 MM $.8 MM $.5 MM $.5 MM $1.0 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 52.7% 54.8% 50.6% 54.0% 53.4% 52.6% 54.7% 52.9% 54.2% 54.2% 46.6% 53.7% 55.3% 53.2% 55.2% 52.0% 53.6% 52.2% 54.4% 52.4% 54.0% 52.2% 52.2% 53.9% 55.4% 55.1% 56.2% 55.0% 53.2% 51.2% 54.0% 54.6% 52.1% 50.8% 54.0% 54.4% 53.6% 53.0% 53.5% 56.3% 55.9% 57.0% 56.4% 54.5% 49.2% 57.3% 53.9% 55.8% 52.5% 57.9% 58.1% 52.7% 54.3% 55.4% 60.3% 55.8% 56.5% 53.2% 54.8% 52.4% 59.6% 63.0% 55.8% 54.9%

Excess Cost

Quartile 3 3 2 3 3 3 3 3 3 3 1 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 4 3 3 2 3 3 3 2 3 3 3 3 3 4 4 4 4 3 2 4 3 4 3 4 4 3 3 3 4 4 4 3 3 3 4 4 4 3

FY 2015 $.4 MM $.4 MM $.4 MM $.7 MM $.4 MM $.1 MM $.6 MM $1.0 MM $.5 MM $1.8 MM $.0 MM $.2 MM $1.1 MM $.5 MM $.6 MM $.5 MM $.8 MM $1.1 MM $.0 MM $.1 MM $.2 MM $.3 MM $.2 MM $.5 MM $.3 MM $1.7 MM $.3 MM $.4 MM $.2 MM $.3 MM $.5 MM $1.0 MM $.4 MM $.2 MM $.5 MM $.6 MM $.3 MM $.2 MM $.4 MM $.3 MM $.2 MM $.4 MM $1.5 MM $.3 MM $.0 MM $1.0 MM $.4 MM $1.2 MM $.1 MM $1.1 MM $.8 MM $.6 MM $1.6 MM $1.8 MM $2.3 MM $.4 MM $.5 MM $.6 MM $.3 MM $.1 MM $.9 MM $.6 MM $.4 MM $.7 MM

SET Metric FY 2014 49.5% 51.3% 50.4% 53.4% 53.0% 51.9% 55.3% 54.2% 53.4% 53.9% 47.2% 47.7% 53.6% 56.3% 56.3% 52.0% 48.8% 51.2% 53.5% 55.2% 51.9% 50.8% 53.6% 58.9% 53.2% 53.2% 54.7% 54.8% 52.9% 50.6% 55.1% 54.3% 53.0% 53.5% 56.4% 55.3% 54.9% 53.2% 52.5% 57.7% 56.8% 57.3% 56.9% 54.7% 50.3% 53.6% 55.1% 56.4% 51.8% 61.7% 55.7% 53.3% 56.7% 55.2% 57.2% 55.2% 57.5% 51.9% 55.7% 54.0% 60.4% 59.8% 53.7% 52.9%

Excess Cost

Quartile 2 2 2 3 3 3 3 3 3 3 1 1 3 4 4 3 2 2 3 3 3 2 3 4 3 3 3 3 3 2 3 3 3 3 4 3 3 3 3 4 4 4 4 3 2 3 3 4 3 4 4 3 4 3 4 3 4 3 4 3 4 4 3 3

FY 2014 $.1 MM $.2 MM $.3 MM $.6 MM $.4 MM $.1 MM $.7 MM $1.1 MM $.4 MM $1.5 MM $.0 MM $.0 MM $.8 MM $.8 MM $.7 MM $.5 MM $.0 MM $.7 MM $.0 MM $.2 MM $.2 MM $.2 MM $.3 MM $.9 MM $.2 MM $1.1 MM $.2 MM $.4 MM $.2 MM $.2 MM $.6 MM $.9 MM $.5 MM $.4 MM $.7 MM $.7 MM $.3 MM $.2 MM $.3 MM $.4 MM $.3 MM $.4 MM $1.5 MM $.3 MM $.0 MM $.6 MM $.6 MM $1.0 MM $.1 MM $1.6 MM $.6 MM $.6 MM $1.9 MM $1.5 MM $1.8 MM $.3 MM $.6 MM $.4 MM $.3 MM $.2 MM $.8 MM $.4 MM $.3 MM $.4 MM

27 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name Capital Educators Federal Credit Union Rocky Mountain Credit Union Sterling Federal Credit Union 1st Liberty Federal Credit Union Helena Community Credit Union Legacy Bank Chaffey Federal Credit Union Credit Union West True North Federal Credit Union Potlatch No. One Federal Credit Union North Coast Credit Union Hawaii Central Federal Credit Union Premier Members Credit Union America's Christian Credit Union Peninsula Community Federal Credit Union CU Hawaii Federal Credit Union Westmark Credit Union Commonwealth Central Credit Union Los Angeles Police Federal Credit Union Noble Federal Credit Union Box Elder County Federal Credit Union Connections Credit Union Evergreen Federal Bank Safe 1 Credit Union Evangelical Christian Credit Union Altana Federal Credit Union University of Hawaii Federal Credit Union Murphy Bank Credit Union 1 Denali Federal Credit Union Landings Credit Union Pearl Hawaii Federal Credit Union Old West Federal Credit Union Atlantic City Federal Credit Union Salal Credit Union Long Beach Firemen's Credit Union Trust Company of America Mt. McKinley Bank Stockmens Bank First Federal Savings and Loan Association of McMinnville Long Beach City Employees Federal Credit Union Olympia Federal Savings and Loan Association Arapahoe Credit Union Icon Credit Union First Federal Savings Bank of Twin Falls Fibre Federal Credit Union Spirit of Alaska Federal Credit Union Big Horn Federal Savings Bank Eastern Utah Community Federal Credit Union Shell Western States Federal Credit Union Wauna Federal Credit Union First Federal Savings and Loan Association of San Rafael Monterey Credit Union United Pacific Bank First Community Credit Union Matanuska Valley Federal Credit Union Bank of San Francisco Matadors Community Credit Union Bay Federal Credit Union First Financial Federal Credit Union Gunnison Savings and Loan Association Dolores State Bank Consolidated Federal Credit Union Home Bank of California

Provided by KBRG (www.kbrg.co)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2016 554,076 220,299 134,060 171,540 187,439 308,724 131,115 643,849 138,239 901,601 227,689 263,070 926,220 323,844 172,135 270,159 667,203 478,976 873,070 674,469 114,414 149,598 437,678 448,344 814,436 237,132 607,068 238,018 992,212 658,633 152,276 344,666 135,910 113,874 495,210 178,802 725,300 404,476 109,716 400,207 301,639 596,685 121,883 269,291 585,372 989,448 147,829 232,751 116,395 103,353 214,612 185,245 231,987 122,438 969,995 475,834 233,527 201,401 857,220 509,995 106,168 232,403 211,780 151,508

SET Metric FY 2016 56.2% 56.2% 56.3% 56.3% 56.3% 56.5% 56.6% 56.6% 56.6% 56.6% 56.7% 56.8% 56.9% 57.0% 57.0% 57.0% 57.4% 57.4% 57.8% 57.9% 58.0% 58.1% 58.3% 58.6% 58.7% 58.7% 58.8% 59.0% 59.0% 59.2% 59.3% 59.7% 59.9% 60.2% 60.2% 60.2% 60.4% 60.5% 60.5% 60.6% 60.8% 60.8% 60.9% 60.9% 61.1% 61.2% 61.4% 61.5% 61.6% 61.7% 61.7% 62.2% 62.2% 62.3% 62.4% 62.7% 62.7% 62.8% 63.5% 63.7% 63.9% 66.2% 66.7% 66.9%

Excess Cost

Quartile 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2016 $1.6 MM $.7 MM $.2 MM $.5 MM $.5 MM $.5 MM $.3 MM $2.1 MM $.6 MM $2.4 MM $.6 MM $.7 MM $2.7 MM $1.2 MM $.6 MM $.7 MM $1.9 MM $1.5 MM $3.1 MM $2.6 MM $.3 MM $.5 MM $1.2 MM $1.2 MM $2.9 MM $1.1 MM $.9 MM $.6 MM $5.3 MM $4.8 MM $.8 MM $1.0 MM $.7 MM $.5 MM $2.3 MM $.2 MM $4.0 MM $1.4 MM $.3 MM $1.4 MM $.5 MM $2.1 MM $.6 MM $1.1 MM $3.3 MM $4.8 MM $.9 MM $.9 MM $.6 MM $.3 MM $1.3 MM $.8 MM $1.4 MM $.6 MM $4.0 MM $2.2 MM $1.0 MM $.9 MM $4.8 MM $3.6 MM $.4 MM $1.0 MM $1.6 MM $.6 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 54.2% 57.9% 50.0% 56.5% 57.2% 53.2% 55.5% 59.0% 57.6% 55.3% 54.7% 59.5% 48.6% 57.1% 58.0% 59.5% 58.1% 58.3% 59.0% 58.5% 56.6% 57.5% 58.2% 61.0% 61.1% 58.3% 56.8% 57.8% 59.1% 62.0% 56.2% 61.6% 56.2% 58.0% 59.2% 64.0% 63.1% 60.1% 55.4% 60.4% 64.2% 58.5% 63.0% 62.4% 58.5% 62.5% 61.5% 63.8% 61.9% 53.0% 61.3% 62.1% 61.4% 63.0% 61.3% 62.7% 65.2% 64.3% 63.2% 61.7% 62.5% 63.0% 63.8% 66.5%

Excess Cost

Quartile 3 4 2 4 4 3 3 4 4 3 3 4 2 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2015 $.9 MM $.7 MM $.0 MM $.4 MM $.5 MM $.3 MM $.2 MM $2.5 MM $.6 MM $1.7 MM $.4 MM $.7 MM $.0 MM $1.1 MM $.7 MM $.9 MM $1.8 MM $1.5 MM $3.2 MM $2.3 MM $.2 MM $.5 MM $1.1 MM $1.3 MM $3.7 MM $.9 MM $.7 MM $.5 MM $4.7 MM $5.6 MM $.5 MM $1.1 MM $.4 MM $.4 MM $1.7 MM $.2 MM $4.6 MM $1.2 MM $.2 MM $1.3 MM $.7 MM $1.5 MM $.6 MM $1.2 MM $2.3 MM $4.3 MM $.8 MM $1.0 MM $.6 MM $.1 MM $1.1 MM $.8 MM $1.2 MM $.6 MM $3.3 MM $2.1 MM $1.0 MM $.9 MM $4.1 MM $2.9 MM $.3 MM $.7 MM $1.2 MM $.5 MM

SET Metric FY 2014 53.7% 57.3% 51.0% 56.7% 58.6% 50.9% 56.1% 55.7% 57.9% 53.6% 54.7% 61.0% 49.8% 56.5% 58.3% 56.3% 58.1% 55.8% 59.3% 56.5% 54.3% 58.4% 54.9% 60.1% 58.7% 58.2% 57.2% 61.5% 60.3% 60.7% 55.6% 62.2% 59.5% 55.5% 57.8% 64.7% 57.3% 61.2% 59.8% 55.6% 59.0% 55.8% 61.8% 51.3% 57.9% 66.4% 59.3% 60.6% 60.3% 54.6% 59.3% 63.2% 59.5% 58.5% 61.1% 61.2% 61.7% 62.8% 61.4% 59.1% 61.1% 65.4% 61.7% 64.3%

Excess Cost

Quartile 3 4 2 4 4 2 4 4 4 3 3 4 2 4 4 4 4 4 4 4 3 4 3 4 4 4 4 4 4 4 3 4 4 3 4 4 4 4 4 3 4 4 4 2 4 4 4 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4

FY 2014 $.7 MM $.5 MM $.1 MM $.5 MM $.5 MM $.1 MM $.3 MM $1.7 MM $.6 MM $1.2 MM $.4 MM $.8 MM $.1 MM $1.0 MM $.7 MM $.6 MM $1.6 MM $1.0 MM $3.0 MM $1.7 MM $.2 MM $.5 MM $.7 MM $1.1 MM $3.5 MM $.8 MM $.7 MM $.6 MM $4.7 MM $4.6 MM $.5 MM $1.1 MM $.5 MM $.3 MM $1.4 MM $.2 MM $2.8 MM $1.3 MM $.3 MM $.8 MM $.4 MM $1.0 MM $.6 MM $.3 MM $2.0 MM $4.6 MM $.7 MM $.8 MM $.5 MM $.1 MM $.9 MM $.8 MM $1.1 MM $.4 MM $3.2 MM $1.8 MM $.7 MM $.7 MM $3.3 MM $2.2 MM $.3 MM $.7 MM $.9 MM $.4 MM

28 of 29

Total Assets $000's

Green Highlighted = Top Performers Gray Highlighted = Laggards Company Name California Lithuanian Credit Union Verus Bank of Commerce San Joaquin Power Employees Credit Union WebBank West Region Average

Provided by KBRG (www.kbrg.co)

Region West West West West

$ $ $ $ $

2016 114,089 253,834 135,854 464,506 338,062

SET Metric FY 2016 67.4% 68.4% 68.7% 73.8% 51.9%

Excess Cost

Quartile 4 4 4 4

FY 2016 $.2 MM $.9 MM $.3 MM $4.8 MM $.56 MM

PROPRIETARY and CONFIDENTIAL

SET Metric FY 2015 68.8% 68.0% 65.7% 76.8% 52.3%

Excess Cost

Quartile 4 4 4 4

FY 2015 $.2 MM $.9 MM $.2 MM $4.4 MM $.51 MM

SET Metric FY 2014 69.2% 60.0% 67.1% 77.5% 52.0%

Excess Cost

Quartile 4 4 4 4

FY 2014 $.2 MM $.5 MM $.2 MM $3.0 MM $.43 MM

29 of 29