Agenda

Jul 16, 2026
11:00 am - 12:30 pm EST

Reporting accurate information on Schedule RC-C and other loan-related schedules is one of the biggest challenges in call reporting. Coding loans correctly at origination is crucial to ensuring loans are included in the correct Call Report categories. This session will highlight common mistakes in coding loans, including what constitutes a loan secured by real estate, and how to determine owner-occupied versus non-owner-occupied loans. Other call reporting challenges, including loans held for sale, loan modifications, and maturity and repricing data will be addressed. The reporting of past due and non-accrual information in Schedule RC-N and reporting allowance for credit loss activity on Schedules RI-B and RI-C will also be covered.

Topics

KEY WEBINAR TAKEAWAYS:

• Tips and best practices for assigning Call Report codes at loan origination
• Owner-occupied vs. non-owner occupied commercial real estate and common loans that fall into each category
• Common mistakes in the reporting of non-accrual and past due loans in Schedule RC-N
• Recent changes to the reporting of loan modifications to borrowers experiencing financial difficulty
• Ensuring the consistency of loan codes and loan balances reported in Schedule RC-C and other loan-related schedules throughout the Call Report

This webinar is part of the 2026 Call Report Series

Speaker(s)

Michael Gordon, CPA
Mauldin & Jenkins, LLC

Michael Gordon is a CPA and partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business.

Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans. Additionally, Michael’s experience includes assisting clients with HUD compliance, loss-share accounting and compliance, and regulatory reporting. His experience at Mauldin & Jenkins, LLC also includes audits of clients within the governmental sector and the healthcare industry.

Michael is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. Michael is active within a variety of banking organizations in the Southeast and conducts annual Call Reporting seminars for many of these organizations.

Fees

Live Webinar - $279

• Unlimited connections for your institution
• Available on desktop, mobile & tablet
• Take-away toolkit
• Presenter’s contact info for questions

On-Demand Webinar - $279

• Unlimited & shareable access starting two business days after live stream
• Available on desktop, mobile & tablet devices 24/7
• Take-away toolkit
• Ability to download webinar video
• Presenter's contact info for questions

Live + On-Demand - $379

Get the best of both and save when you Bundle the Live & On-Demand Webinar registration! This option includes all the items listed above.

**100% surcharge applied to non-members.

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