PackageTrendsPeer
Letter portraitLegal landscape

Conservation First Bank

Benton, WI · Cert 14316 · BSB Community Bcorp Inc.

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 WI3

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 WI (n=110 to 113). 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

65

Q2 2024Q2 2026peer median (50)

Asset Quality

28

Q2 2024Q2 2026peer median (50)

Profitability

90

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

78

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

Conservation First Bank

Benton, WI · Cert 14316 · BSB Community Bcorp Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$127.5MAssets
$110.8MLoans
$101.3MDeposits
$17.2MEquity
Loan mix
94%RE $88.4M5%C&I $4.3M2%Consumer $1.7MQ2 2025Q2 2026
Deposit mix
83%Interest-bearing $84.6M17%Noninterest $16.7MQ2 2025Q2 2026

NIM

6.47%Q2 ’246.69%Q2 ’256.74%Q2 ’26-5%-1%

Non-interest income vs. expense

3.82%Q2 ’242.91%Q2 ’252.53%Q2 ’26-30%-7%

Executive Summary

  • Earnings: ROA of 2.12%, up 62 bps year over year; NIM at 4.55%.
  • Asset quality: problem loans at 0.74% of loans (-13 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 13.96%, up 31 bps from a year ago.
  • Funding: loans stand at 109.38% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.12%+62 bps YoY

Net Interest Margin (YTD, annualized)

4.55%-5 bps YoY

Efficiency Ratio (YTD, annualized)

52.41%-471 bps YoY

Tier 1 Leverage Ratio

13.96%+31 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.50%1.50%1.45%1.34%2.12%+62 bps
Return on Equity12.11%11.96%11.47%10.19%15.98%+387 bps
Net Interest Margin4.59%4.41%4.32%4.44%4.55%-5 bps
Efficiency Ratio57.12%57.17%59.41%67.07%52.41%-471 bps
Non-Interest Burden2.41%2.32%2.39%2.94%2.25%-16 bps
Growth
Asset Growth (YoY)13.32%11.03%11.45%16.12%16.12%+280 bps
Loan Growth (YoY)13.25%11.00%15.83%13.06%13.09%-16 bps
Deposit Growth (YoY)13.76%15.99%12.54%18.53%15.72%+195 bps
Asset Quality
Nonperforming Loans / Loans0.87%1.09%0.85%0.82%0.74%-13 bps
Net Charge-Offs / Loans0.00%0.00%-0.01%-0.01%0.01%+1 bps
Allowance / Loans1.26%1.31%1.25%1.33%1.28%+2 bps
Allowance Coverage of NPLs1.5x1.2x1.5x1.6x1.7x+0.3x
Capital
Tier 1 Leverage Ratio13.65%13.46%13.16%13.38%13.96%+31 bps
Total Risk-Based Capital13.65%13.46%13.16%13.38%13.96%+31 bps
Equity / Assets13.21%13.01%13.04%13.23%13.49%+28 bps
Liquidity & Funding
Loans / Deposits111.91%104.76%110.46%102.89%109.38%-253 bps
Liquid Assets / Assets6.35%9.99%4.36%5.88%3.68%-267 bps
CRE / Total Capitaln/a150.19%163.75%167.24%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

Conservation First Bank

Benton, WI · Cert 14316 · Peer group: banks under $1B in assets in WI (n=110-113) · BSB Community Bcorp Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$127.5MAssets
$110.8MLoans
$101.3MDeposits
$17.2MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 95% of banks under $1B in assets in WI (rank 6 of 113).
  • Widest gap: net charge-offs / loans trails 74% of banks under $1B in assets in WI (rank 82 of 110).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

2.05%

Rank 12 of 113

Net Interest Margin

4.54%

Rank 6 of 113

Efficiency Ratio

52.41%

Rank 26 of 113

Equity / Assets

13.49%

Rank 25 of 113

Non-interest income vs. expense

$0.3M$3.1MINCOMEEXPENSE
Unfavorable gap of $2.8M · efficiency ratio beats 78% of banks under $1B in assets in WI
Bank 52.41%Peer median 62.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.05%0.85%1.17%1.51%Beats 89%12 / 113
Return on Equity15.18%7.70%10.77%13.67%Beats 86%16 / 113
Net Interest Margin4.54%3.19%3.59%3.89%Beats 95%6 / 113
Efficiency Ratio52.41%54.61%62.43%71.88%Beats 78%26 / 113
Asset Quality
Nonperforming Loans / Loans0.74%0.03%0.24%0.91%Beats 29%79 / 110
Net Charge-Offs / Loans0.01%n/a0.00%0.01%Beats 26%82 / 110
Capital
Tier 1 Capital Ratio13.96%11.22%12.95%15.76%Beats 63%42 / 113
Total Risk-Based Capital Ratio13.96%11.57%13.59%16.73%Beats 54%52 / 113
Equity / Assets13.49%9.17%10.74%13.13%Beats 78%25 / 113
Liquidity & Funding
Loans / Deposits109.38%76.54%86.37%98.93%91st pctl10 / 112
Loans / Assets86.93%63.07%71.33%78.84%96th pctl5 / 113
Brokered Deposits / Depositsn/aNot reported for this institution