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Citizens Savings Bank

Spillville, IA · Cert 12128

State charter, non-member · FDIC · 3 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in IA3

Basis

Quarter: Q2 2026, the quarter ended June 30, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Banks under $1B in assets in IA (n=134 to 135). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

62

Q2 2024Q2 2026peer median (50)

Asset Quality

86

Q2 2024Q2 2026peer median (50)

Profitability

8

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

33

Q2 2024Q2 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Citizens Savings Bank

Spillville, IA · Cert 12128

State charter, non-member · FDIC · 3 branches

Q2 2026

$151.1MAssets
$68.6MLoans
$129.2MDeposits
$16.2MEquity
Loan mix
86%RE $43.4M11%C&I $5.5M3%Consumer $1.5MQ2 2025Q2 2026
Deposit mix
89%Interest-bearing $114.9M11%Noninterest $14.3MQ2 2025Q2 2026

NIM

3.72%Q2 ’243.98%Q2 ’254.17%Q2 ’26+13%+20%

Non-interest income vs. expense

1.24%Q2 ’241.27%Q2 ’251.26%Q2 ’26+4%0%

Executive Summary

  • Earnings: ROA of 0.67%, up 27 bps year over year; NIM at 2.00%.
  • Asset quality: problem loans at 0.05% of loans (-17 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 15.54%, down 8 bps from a year ago.
  • Funding: loans stand at 53.06% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.67%+27 bps YoY

Net Interest Margin (YTD, annualized)

2.00%+33 bps YoY

Efficiency Ratio (YTD, annualized)

61.27%-1,219 bps YoY

Tier 1 Leverage Ratio

15.54%-8 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.40%0.46%0.45%0.70%0.67%+27 bps
Return on Equity4.41%4.94%4.73%6.86%6.41%+201 bps
Net Interest Margin1.67%1.73%1.76%2.00%2.00%+33 bps
Efficiency Ratio73.46%70.53%73.45%58.56%61.27%-1,219 bps
Non-Interest Burden1.21%1.20%1.27%1.15%1.21%-1 bps
Growth
Asset Growth (YoY)-2.18%1.55%4.70%8.17%11.02%+1,319 bps
Loan Growth (YoY)1.20%7.48%6.08%5.05%8.09%+689 bps
Deposit Growth (YoY)2.16%0.46%6.99%7.32%9.95%+779 bps
Asset Quality
Nonperforming Loans / Loans0.22%0.69%0.11%0.18%0.05%-17 bps
Net Charge-Offs / Loans0.00%0.00%0.05%0.00%0.00%0 bps
Allowance / Loans2.01%1.89%1.83%1.86%1.80%-20 bps
Allowance Coverage of NPLs9.0x2.7x17.2x10.5x36.4x+27.3x
Capital
Tier 1 Leverage Ratio15.61%15.63%15.55%15.48%15.54%-8 bps
Total Risk-Based Capital15.61%15.63%15.55%15.48%15.54%-8 bps
Equity / Assets8.87%9.90%10.66%9.85%10.70%+183 bps
Liquidity & Funding
Loans / Deposits53.98%57.63%54.71%52.26%53.06%-91 bps
Liquid Assets / Assets1.57%0.32%2.48%6.99%4.49%+292 bps
CRE / Total Capitaln/a6.49%7.92%7.91%n/an/a

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Citizens Savings Bank

Spillville, IA · Cert 12128 · Peer group: banks under $1B in assets in IA (n=134-135)

State charter, non-member · FDIC · 3 branches

Q2 2026

$151.1MAssets
$68.6MLoans
$129.2MDeposits
$16.2MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in IA (rank 45 of 134).
  • Widest gap: net interest margin trails 98% of banks under $1B in assets in IA (rank 132 of 135).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.65%

Rank 121 of 135

Net Interest Margin

2.00%

Rank 132 of 135

Efficiency Ratio

61.27%

Rank 92 of 135

Equity / Assets

10.70%

Rank 77 of 135

Non-interest income vs. expense

$0.1M$2.0MINCOMEEXPENSE
Unfavorable gap of $1.9M · efficiency ratio beats 33% of banks under $1B in assets in IA
Bank 61.27%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.65%0.92%1.19%1.47%Beats 10%121 / 135
Return on Equity6.10%7.99%10.26%13.14%Beats 13%118 / 135
Net Interest Margin2.00%2.95%3.41%3.73%Beats 2%132 / 135
Efficiency Ratio61.27%50.61%57.35%63.29%Beats 33%92 / 135
Asset Quality
Nonperforming Loans / Loans0.05%0.03%0.51%1.26%Beats 72%39 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 100%45 / 134
Capital
Tier 1 Capital Ratio15.54%11.23%13.31%15.45%Beats 76%32 / 135
Total Risk-Based Capital Ratio15.54%11.61%14.06%16.47%Beats 67%44 / 135
Equity / Assets10.70%9.87%11.05%13.07%Beats 43%77 / 135
Liquidity & Funding
Loans / Deposits53.06%68.54%81.55%91.24%7th pctl124 / 134
Loans / Assets45.38%57.61%68.06%76.23%11th pctl120 / 135
Brokered Deposits / Depositsn/aNot reported for this institution