There are three new items on the IA Sheet - Return on Equity, Other Income to Members, and Operating Expense per Member.
In the Return on Equity section, you can review the credit union's rate of return on equity, determine the change in return compared to the prior year (when data is available), compare your rates to national averages, and calculate the difference between the rates of return the credit union is getting compared to the National Averages.

The data in the Other Income to Members section is formulated by comparing the credit union's Other Income on Total Assets to the total number of Members (as shown on the M sheet). You can review your Other Income to Members data, review the change over prior year, compare your data to national averages, and calculate the difference between the data for the credit union compared to the National Averages.

The data in the Operating Expense per Member section of the IA sheet is formulated by comparing the credit union's Total Operating Expenses to the total number of Members (as shown on the M sheet). You can review your Operating Expense per Member data, review the change over prior year, compare your data to national averages, and calculate the difference between the data for the credit union compared to the National Averages.
