The revenue threshold for small farms (as well as small businesses) is $1 million in gross annual revenues, meaning that the CRA loan reporting requirements apply to loans made to businesses and farms with gross annual revenues of $1 million or less.

For resources related to our guidance, please see below:

• FDIC CRA regulations — 12 CFR 345.42(b)(1)(iv) (the number and amount of small business and small farm loans to businesses and farms with gross annual revenues of $1 million or less, using the revenues that the bank considered in making its credit decision)