From the FFIEC site:http://www.ffiec.gov/cra/pdf/Explanation...Change_2014.pdf
"Small institution" means a bank that, as of December 31 of either of the prior two calendar years, had assets of less
than $1.202 billion.
"Intermediate small institution" means a small institution with assets of at least $300 million as of December 31 of
both of the prior two calendar years, and less than $1.202 billion as of December 31 of either of the prior two
calendar years. Since there is no CRA loan data requirement for an intermediate small institution, its next
examination is under the intermediate small institution examination procedures even if that examination comes due
during the institution’s first year as an intermediate small institution.
“Large institutions” have total assets of at least $1.202 billion for December 31 of both of the prior two years. Large
institutions are subject to CRA data collection. Thus they cannot be examined under the large institution examination
procedures until they have at least one full year of data collected. In addition, any size institution may opt to be
examined as a large institution provided it has collected and reported the required CRA loan data.