I think our previous CRA officer might not have been reporting our non profits correctly and wanted to get some guidance please.

How do you report non profits with real estate, without real estate and other [i.e. secured by auto/boat/etc.]? Thanks

A loan to a non profit that is secured by non-farm non-residential real estate that is $1 million or less is a small business loan. Above $1 million, it can be community development if it qualifies.

A loan to a non profit for business purposes that is not real estate secured will be reported in Item 9, All Other of the Call Report instructions and therefore cannot be a small business loan, but can be community development if qualified regardless of size.

Call Report Exclusion for Line 4/4a (Commercial and Industrial):

Loans to nonprofit organizations, such as hospitals or educational institutions (report as all other loans in Schedule RC-C, part I, item 9), except those for which oil or mining production payments serve as collateral which are to be reported in this item.

Thanks!