Some credit unions are achieving high ROAs despite the rougheconomic times of the last three years. Among credit unions under$50 million in assets, $13 million Darden Employees hit 7.72% ROA,while teeny Lombard Methodist ($224,974) made the second spot onthe list at 7.69%.

At the other end of the asset-size spectrum are the likes of$900 million First Financial of Maryland and $4.3 billionRandolph-Brooks. The highest average ROA still went to the largestcredit unions at 0.96% for credit unions with more than $1 billionin assets and 0.67% for credit union between $500 million and $1billion in assets. That declined to 0.58% for credit unions $150million to $500 million and to 0.45% average ROA for credit unionsbetween $50 million and $150 million in assets. Credit unions under$50 million in assets averaged 0.28% ROA.

Interestingly a few credit unions under the NCUA's managementmade the lists of top ROA achievers, including AEAFederal Credit Union and Arrowhead Credit Union.

It's not just the big guys earning top ROA marks. Check out$73,000 Paramount Baptist Church making the top 10 list.

Don't rule the sand states out. California credit unions make afew appearances here.

Five Star Credit Union at $182 million in assets earned thehighest ROA in this asset bucket.

In this asset category, New York State ruled the day with threecredit unions earning top slots: Progressive, NCPD and AmeriCU.

North Island Financial tops the list of the largest creditunions when it comes to ROA. Rounding out the top three were PublicService Employees of Colorado and Melrose of New York.