Monthly Statement


Income

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
INCOME DECEMBER 2025 PERIOD-TO-DATE YEAR-TO-DATE
Income From Loans $177,861.82 $531,897.97 $2,040,058.36
Investment Income $101,442.34 $279,089.07 $1,108,084.76
Fees & Charges $67,552.29 $192,534.95 $756,470.62
Miscellaneous Income $178.26 $3,145.42 $12,199.65
TOTAL INCOME $347,034.71 $1,006,667.41 $3,916,813.39

Cost of Funds

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
COST OF FUNDS DECEMBER 2025 PERIOD-TO-DATE YEAR-TO-DATE
Dividends on Accounts $85,684.14 $249,368.53 $901,287.80
Cost of Borrowed Money $00.00 $52.85 $506.43
TOTAL COST OF FUNDS $85,684.14 $249,421.38 $901,794.23

Expenses

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
EXPENSES DECEMBER 2025 PERIOD-TO-DATE YEAR-TO-DATE
Employee Compensation $74,794.52 $212,150.49 $823,340.41
Employee Benefits $6,616.47 $26,483.10 $98,618.68
Travel and Conferences $(23,326.02) $(17,334.22) $9,344.42
Association Dues $1,298.07 $3,699.04 $15,063.36
Office Occupancy $8,819.68 $31,270.79 $130,486.53
Office Operations $38,036.97 $127,250.90 $519,725.78
Educational & Promotional $(1,694.38) $6.174.85 $40,642.73
Loan Servicing $965.54 $12,083.30 $67,965.08
Professional & Outside Services $14.166.25 $65,897.42 $306,612.30
Provision for Loan Losses $(8,296.38) $54,826.56 $68,270.42
Member Insurances $.00 $.00 $.00
Miscellaneous Expenses $(336.41) $9,755.31 $49,343.91
TOTAL OPERATING EXPENSE $111,044.31 $532,257.54 $2.129,413.62
NET OPERATING INCOME (LOSS) $150,306.26 $224,988.49 $885,605.54

Non-Operating Gains/Losses

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
NON-OPERATING GAINS/(LOSSES) DECEMBER 2025 PERIOD-TO-DATE YEAR-TO-DATE
Gain/(Loss) on Sale of investments $.00 $.00 $.00
Gain/(Loss) on Sale of Fixed Assets $.00 $.00 $.00
Other Non-Operating Gains or (Losses) $.00 $.00 $4.58
Total Non-Operating Expenses $.00 $.00 $4.58
NET INCOME $150,306.26 $224,988.49 $885,610.12

Assets

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
ASSETS DECEMBER 2025 DECEMBER 2024
Loans To Members $36,812,093.01 $35,231,860.80
Allowance for Loan Loss $(119,795.00) $(80,000.00)
Building Project $3,000.00 $3,891.60
Cash $1,165,224.75 $1,247,993.20
Investments $35,309,412.73 $27,844,899.23
Prepaid Expenses & Deferred Charges $87,613.18 $97,275.35
Fixed Assets $1,406,565.21 $1,434,361.17
Accrued Income $135,480.09 $111,855.28
Deposit in NCUSIF $611,337.70 $548,884.37
Other Assets $.00 $170.40
TOTAL ASSETS $75,410,931.67 $66,441,191.40

Liabilities & Equity

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
LIABILITIES & EQUITY DECEMBER 2025 DECEMBER 2024
Accounts Payable $56,182.11 $131,867.65
Notes Payable $.00 $.00
Dividends Payable $84.011.89 $66,814.93
Taxes Payable $.00 $.00
Accrued Expenses $178,903.07 $58,775.58
Other Liabilities $743,471.00 $(3,730.55)
TOTAL LIABILITIES $1,062,568.07 $253,727.61

Member Equity

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
MEMBER EQUITY DECEMBER 2025 DECEMBER 2024
Regular Shares $20,387,992.80 $20,257,514.17
Share Drafts $18,692,071.36 $17,931,543.34
I.R.A.'s $1,950,545.80 $1,881,666.58
Certificates $23,758,925.07 $17,386,966.54
Other Deposits $1,786,948.70 $1,843,503.41
TOTAL MEMBER EQUITY $66,576,483.73 $59,301,194.04

Reserves & Undivided Earnings

MONTHLY STATEMENT OF INCOME AND EXPENSES FOR THE PERIOD ENDING DECEMBER 31, 2023
RESERVES & UNDIVIDED EARNINGS DECEMBER 2025 DECEMBER 2024
Regular & Legal Reserves $.00 $.00
Other Reserves $.00 $.00
Undivided Earings $7,771,879.87 $6.886.269.75
Current Period Net Income $.00 $.00
TOTAL CAPITAL $7,771,879.87 $6,886,269.75
TOTAL LIABILITIES & EQUITY $75,410,931.67 $66,441,191.40

I certify to the best of my knowledge and belief, this statement and related statements are true and correct and present fairly the financial condition and results of operations for the period covered. The signed copy of this report is on file at the Freestone Credit Union Main Location in Teague, Texas.

MasterCard Contingent Liability: $2,289,700.00 Overdraft Privilege Contingent Liability: $869,061.89