'Twas the night before assessments And all through the credit unions CFOs were all grumbling Not hiding resentments. The books were being closed for the year with care, In hopes that their credit union, the examiners would spare. Expense cuts were taken, hard choices makin' While visions of ROA danced in their heads. The CEO in his suit and the board in the room Had just settled down preparing for numbers gloom. When out of the boardroom there arose such a clatter The CFO sprang to see what was the matter. Away down the hall, she sprinted a quick dash, Pulled open the door and was in in a flash. The fluorescents gave off an eerie glow, Emphasizing the hysteria below. When what to their wondering eyes should appear But a hard-nosed examiner with CAMELs to adhere. With a nub of a pencil, so gnawed and quick, They knew right away, this guy was slick. More thorough than last his examination came, He probed and he prodded and shouted my name. Now CFO! Now CEO! Now Chairman and ALCO! On Lending! On Investing! On CTO! From the top of the ledger to the bottom of it all, Such a deep investigation, they never could recall. A whirlwind of papers and files and data, Until the examiner said, "See you lata!" From the NCUA the execs, they knew A report was coming about the CU. And then in a twinkling, they got their review, They could hardly believe their eyes but it's true. Everyone's hard work paid off then that day The CU could serve members without delay. Members were bundled against winter as they came, To use the credit union at the top of its game. A box full of Toys for Tots in the lobby, Led kids to believe in the branch Santa (named Bobby). The kids' eyes, how the twinkled as they dropped in each toy, As parents withdrew Christmas Club accounts to spread joy. The tellers, they knew how to treat them just so, And the members reflected it with their dough. The execs went to branches, called members by name, Relieved their hard work kept them in the game. For some credit unions, this ending ain't true, But with strategic planning, you know what to do. Some credit unions will merge or fail, yes, its true. But credit unions will be around in 3002, With forward-thinking leaders and those in queue, And collaboration and sound practices and policies, too! This holiday season as you enjoy family and friends, Give a gift where the giving just never ends. Take stock of all the useful things that you know, Impart it on a young colleague raring to go. For none of us eternal life we'll achieve, But the CU industry's your legacy to leave. So I'll exclaim as New Year's resolutions draw near, Share your hard-won knowledge for a cause held dear.