# ABACUS FEDERAL SAVINGS BANK
NEW YORK, NY · FDIC certificate 32257 · asset band $300M-1B · latest filing 2026-06 · live

**Verdict on the desk:** this could be *ordinary*. Composite score 1 (one point per flag, capital below 5% counted twice; 7 or more is where departures cluster).

## What the filing shows (filed dollars, derived ratios; band percentiles in parentheses)

| Measure | Value | Band median |
|---|---|---|
| Total assets | $320.7M | |
| Deposits | $257.9M | |
| Loans and leases | $244.9M | |
| Total equity | $57.2M | |
| Loans / deposits | 93.85% (p79 of band) | 82.04% |
| Liquid assets / assets | 19.60% (p31 of band) | |
| Uninsured deposits / deposits | 16.68% (p17 of band) | 25.97% |
| Brokered deposits | 1.34% | |
| Wholesale funding | 1.34% (p37 of band) | |
| FHLB advances / assets | 0.00% | |
| Tier 1 leverage | 16.32% (p93 of band) | 10.81% |
| Unrealized securities loss / equity | 0.00% (p98 of band) | -8.10% |
| AOCI / equity | 0.00% (p77 of band) | |
| ROA (annualized) | 0.27% (p7 of band) | 1.28% |
| Net interest margin | 4.50% (p83 of band) | 3.91% |
| Efficiency ratio | 91.76% (p96 of band) | |
| Noncurrent loans | 0.47% (p53 of band) | 0.43% |
| Net charge-offs (annualized) | 0.00% (p29 of band) | |
| Reserve coverage of noncurrent | 251.38% | |
| Real estate % of loans | 100% | |
| Construction % of loans | 0.00% (p2 of band) | |
| Auto loans | $0 (0.00% of loans; DQ –, NCO 0.00%) | |
| Loans to nondepository financials | $0 (0% of equity) (p45 of band) | |
| Deposits YoY | -2.9% | |
| Employees | 71 | |

## Flags firing in the latest filing

- **expense ratio p90** (`earn_efficiency`)

## Warning timeline

| Quarter | Score | Flags that first fired | Flags that cleared |
|---|---|---|---|
| 2011-03 | 2 | losing money, expense ratio p90 |  |
| 2011-06 | 2 |  |  |
| 2011-09 | 3 | reserve under noncurrent |  |
| 2011-12 | 3 |  |  |
| 2012-03 | 6 | wholesale funding >15%, capital falling, uninsured deposits leaving |  |
| 2012-06 | 7 | brokered >10% |  |
| 2012-09 | 6 |  | reserve under noncurrent |
| 2012-12 | 6 | reserve under noncurrent | capital falling |
| 2013-03 | 4 | charge-offs p90 | losing money, expense ratio p90, uninsured deposits leaving |
| 2013-06 | 5 | losing money, expense ratio p90 | charge-offs p90 |
| 2013-09 | 5 | deposits shrinking, assets shrinking | losing money, expense ratio p90 |
| 2013-12 | 4 |  | assets shrinking |
| 2014-03 | 5 | losing money, expense ratio p90 | deposits shrinking |
| 2014-06 | 4 |  | reserve under noncurrent |
| 2014-09 | 4 |  |  |
| 2014-12 | 5 | capital falling |  |
| 2015-03 | 6 | deposits shrinking, assets shrinking | capital falling |
| 2015-06 | 6 |  |  |
| 2015-09 | 7 | capital falling |  |
| 2015-12 | 2 |  | losing money, expense ratio p90, deposits shrinking, assets shrinking, capital falling |
| 2016-03 | 4 | losing money, expense ratio p90 |  |
| 2016-06 | 3 |  | losing money |
| 2016-09 | 2 |  | expense ratio p90 |
| 2016-12 | 3 | capital falling |  |
| 2017-03 | 1 |  | wholesale funding >15%, capital falling |
| 2017-06 | 2 | wholesale funding >15% |  |
| 2017-09 | 3 | capital falling |  |
| 2017-12 | 4 | expense ratio p90 |  |
| 2018-03 | 3 |  | expense ratio p90 |
| 2018-06 | 2 |  | wholesale funding >15% |
| 2018-09 | 2 | wholesale funding >15% | capital falling |
| 2018-12 | 2 |  |  |
| 2019-03 | 2 |  |  |
| 2019-06 | 2 |  |  |
| 2019-09 | 2 |  |  |
| 2019-12 | 2 |  |  |
| 2020-03 | 4 | capital falling, expense ratio p90 |  |
| 2020-06 | 3 |  | expense ratio p90 |
| 2020-09 | 2 |  | capital falling |
| 2020-12 | 3 | expense ratio p90 |  |
| 2021-03 | 2 |  | expense ratio p90 |
| 2021-06 | 2 |  |  |
| 2021-09 | 3 | expense ratio p90, deposits shrinking, assets shrinking | brokered >10%, wholesale funding >15% |
| 2021-12 | 3 | brokered >10% | assets shrinking |
| 2022-03 | 2 | assets shrinking | expense ratio p90, brokered >10% |
| 2022-06 | 3 | expense ratio p90 |  |
| 2022-09 | 1 |  | deposits shrinking, assets shrinking |
| 2022-12 | 4 | deposits shrinking, assets shrinking, uninsured deposits leaving |  |
| 2023-03 | 4 |  |  |
| 2023-06 | 3 | brokered >10% | deposits shrinking, assets shrinking |
| 2023-09 | 2 | capital falling | expense ratio p90, uninsured deposits leaving |
| 2023-12 | 0 |  | brokered >10%, capital falling |
| 2024-03 | 0 |  |  |
| 2024-06 | 0 |  |  |
| 2024-09 | 0 |  |  |
| 2024-12 | 0 |  |  |
| 2025-03 | 0 |  |  |
| 2025-06 | 0 |  |  |
| 2025-09 | 1 | expense ratio p90 |  |
| 2025-12 | 1 |  |  |
| 2026-03 | 1 |  |  |
| 2026-06 | 1 |  |  |

## In the news (Google News, unfiltered, newest first; check the city)

- 2026-01-02 [Abacus: Small Enough to Jail - filmreviewdaily.com](https://news.google.com/rss/articles/CBMie0FVX3lxTFA0MFFYR3lZT1N3eDBLckdiVDlhd1RRSnBxbVhEdkhpT3VjMC1ya3lFRUxhMUwybzBBZzZMb294ZURtbE9jTDFEVUpmNVM1dmZ5dDJuZERIR290Z0tKaF9JY2hLX1dyQ2JrcEx1cmw4VXk5dHZPQXN3Z0NGRQ?oc=5) · filmreviewdaily.com
- 2017-02-26 [“Abacus: Small Enough to Jail”: A Minority Bank, Racial Bias, and the Democratization of Credit - Penn Carey Law School](https://news.google.com/rss/articles/CBMilgFBVV95cUxPSW5fc3pKeXFRT1VKOEtvV2lyMlZXWFR6bzgyZHU3VkxBdHhqVnMyNXRvRXJTU0sxRmhka1ZpSjJRekNKcHlYMmFhR3FPUzcySmpISDhVX1l5YmtMU05IdG9EWEVaTXNvS1Y4RUo0ZXY0Y1BJcHpXcjRSNTA5TUYyMHVRY1dab2stTVdlbFJ0UTRQTy1IWFE?oc=5) · Penn Carey Law School
- 2021-03-30 [How Chinatown’s Community Bank Has Survived Crisis After Crisis - Next City](https://news.google.com/rss/articles/CBMingFBVV95cUxOekhWRXhEZ0lGWFFFU2VyeHVmUlVhdGh5VU9nZDlGV1g3cm9XZGJwTm1RcGlmNEJvMERLaXRJUlpMSTdIWk5sdU5zTkRYa0ZJekRGSHZ2cjZYQy05NmJUWm50eDFTeTA0UG1tRzd0c2RUUkw2MWJqMmZSbDRzaXJJN2kwQnk1bGtYRC1CZnMxS3kzSF9UaTZ4ckxhWEVjdw?oc=5) · Next City
- 2017-05-18 ['Abacus': The Small Chinatown Bank That Paid A High Price - NPR](https://news.google.com/rss/articles/CBMimwFBVV95cUxOQ3daOFNreXNRT1BESW0xbkFUOG14NkdsVlVyVnZGTjFTN3FQNUtJRnNjbnNBTUdPUDktRVkyb2pxRmdsMi1NZDE3ZGx3VS13a1FENWZUazV0RlpGc1p4LXdMSGhKTm9haFduTHBYQW1vQXVsZmViVG82cm00QkpocEx5SmJOdkt3ck5PemtRWnRzeFBES3RiNDlJUQ?oc=5) · NPR
- 2021-03-11 [Scapegoats - BC Law Magazine](https://news.google.com/rss/articles/CBMiWkFVX3lxTE1OQ1pCT0dzLUR6bzJReExoNnlkRFZ1NHFTUDBLNTRuS3dESWxWTkd3NUgzOHNHQWVURHFWYjJyWlNpUFZUUVZfVEl0ZDUxT0Y1UEFJUjZieVFVdw?oc=5) · BC Law Magazine
- 2015-07-17 [A Tiny Bank’s Surreal Trip Through a Fraud Prosecution (Published 2015) - The New York Times](https://news.google.com/rss/articles/CBMipAFBVV95cUxPdXBQbkRHSHJrY2ZuUFZqYkhjWWhDcGI4QW4yXzNtYlJqN0ZESXpOZVhQZmtjU2VBTnF5LWRtV2dhZlp6dnVVSm5JNzQxOFUwSm5KcWt2b25CbFlrdFNXQVRYaW1HSVh6NE9zb095bW16c0huWlNEUVN3QmZQQ0lTSndvdnFlOVpyanpWS0EtTXNrY1c3YXpFQ0doSWJLb2ZsaFp1Tw?oc=5) · The New York Times
- 2017-09-07 ['Abacus' Family Warns Their Ordeal Should Be A Wake Up Call - Asia Society](https://news.google.com/rss/articles/CBMijwFBVV95cUxQWUI2eWhMczJxRGZLS2w2ZTlPX3p5c2VyMXFtZG4zNm1zTjNKYkowQWhFY2RtSHVfN19jR3U4RS00QkRoSkx1VlNxYm5kNE5QZVZGTl8xaVRGZWU1YjJDZHQ5UlB2Q3QzU3NOeEplQWthUkNRVkoyLWFWbjd5RUJtTFBTV1JpeV83S0thOUZnOA?oc=5) · Asia Society
- 2021-04-09 [‘Defending Our Existence’: The Sung Family, From 2017 Film ‘Abacus,’ Talks About Anti-Asian Attacks, COVID - PBS](https://news.google.com/rss/articles/CBMi2gFBVV95cUxQZDJPd1FkVl9qaTBJelVhQm03QTNNcFppd1RfV2g1NzJ0VXBWT3pHZjE2UnBYUjVLNGNISS1nMHI3ZVdfSExiZngzMWFabHotcUZqUF9CQW9HRGpkVWg4eU1zc2ZXNUdPcVg5aUVfZjhyWFg5cHR5THdxcGFIZUpIajJvb3hCVjdkSnRScTUxNE9lUnBBMnVodXI3eXFzRkpsODhONW5qYzh4SDg3WnJxNnIwUHBfd25TcHlMVHd0SWE0X3g2MVVoRzA0S3BfNDB3TE1LQlJVcmNoZw?oc=5) · PBS

## How to verify

- Page: https://getbookiq.com/bank-desk/#bank=32257 (click any number for its formula and FFIEC field codes)
- Latest row, JSON: https://getbookiq.com/bank-desk/data/summary.json · history: https://getbookiq.com/bank-desk/data/h/1.json (key "32257", columns cycle, ASSET, DEP, LNLSGR, EQTOT, ltd, liquid_pct, unins_pct, lev, aoci_pct_eq, sec_loss_eq, roa, nim, eff, nc_pct, nco_pct, LNAUTO, auto_dq, auto_nco, LNNDEPD, ndfi_eq, wholesale_pct, dep_yoy, score, flags)
- Field definitions: https://getbookiq.com/dictionary/#bank-LNNDEPD and the rest of the bank dictionary
- Source: FDIC call report via BankFind, dollars in thousands as filed. Departed means stopped filing, which is usually a merger; FAILED is the FDIC's own list.

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Rendered 2026-09-10 from the desks' own data files. Full guide: https://getbookiq.com/guide