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Iowa Savings Bank

Carroll, IA · Cert 14690

State charter, non-member · 5 branches

Q1 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: Q1 2026, the quarter ended March 31, 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=137 to 138). 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

1

Q2 2024Q1 2026peer median (50)

Asset Quality

61

Q2 2024Q1 2026peer median (50)

Profitability

44

Q2 2024Q1 2026peer median (50)

Liquidity

10

Q2 2024Q1 2026peer median

Efficiency

42

Q2 2024Q1 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

Iowa Savings Bank

Carroll, IA · Cert 14690

State charter, non-member · 5 branches

Q1 2026

$295.0MAssets
$149.4MLoans
$265.2MDeposits
$22.4MEquity
Loan mix
84%RE $104.6M15%C&I $19.2M1%Consumer $1.1MQ2 2024Q1 2026
Deposit mix
89%Interest-bearing $235.4M11%Noninterest $29.8MQ2 2024Q1 2026

Executive Summary

  • Earnings: ROA of 1.01%, down 19 bps year over year; NIM at 2.78%.
  • Asset quality: problem loans at 1.33% of loans (+133 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 8.35%, down 92 bps from a year ago.
  • Funding: loans stand at 56.34% of deposits as of Q1 2026.

Return on Assets (YTD, annualized)

1.01%-19 bps YoY

Net Interest Margin (YTD, annualized)

2.78%-19 bps YoY

Efficiency Ratio (YTD, annualized)

60.41%+607 bps YoY

Tier 1 Leverage Ratio

8.35%-92 bps YoY

NIM

4.63%Q1 ’244.74%Q1 ’254.49%Q1 ’26+10%-6%

Non-interest income vs. expense

1.89%Q1 ’241.83%Q1 ’251.94%Q1 ’26+1%+6%

Year to date, annualized, through each quarter.

MetricQ2 2024Q3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026YoY ΔTrend
Earnings
Return on Assets1.07%1.08%1.12%1.20%1.25%1.24%1.28%1.01%-19 bps
Return on Equity14.01%13.78%14.34%15.34%15.50%15.04%15.63%13.03%-231 bps
Net Interest Margin2.77%2.79%2.83%2.97%3.00%2.96%2.93%2.78%-19 bps
Efficiency Ratio57.81%57.89%57.12%54.33%53.61%54.56%53.79%60.41%+607 bps
Non-Interest Burden1.39%1.42%1.41%1.43%1.40%1.41%1.36%1.51%+8 bps
Growth
Asset Growth (YoY)5.71%5.37%-0.18%3.74%1.82%4.75%6.41%5.35%+160 bps
Loan Growth (YoY)5.23%5.24%2.90%-2.83%-4.42%-5.44%-13.53%-15.71%-1,289 bps
Deposit Growth (YoY)5.02%3.87%1.50%4.06%1.08%3.30%5.25%4.90%+84 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%1.33%+133 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans1.10%1.11%1.09%1.15%1.15%1.17%1.27%1.37%+22 bps
Allowance Coverage of NPLsn/an/an/an/an/an/an/a1.0xn/an/a
Capital
Tier 1 Leverage Ratio9.23%9.35%8.97%9.27%9.43%9.50%8.34%8.35%-92 bps
Total Risk-Based Capital9.23%9.35%8.97%9.27%9.43%9.50%8.34%8.35%-92 bps
Equity / Assets7.55%8.46%7.62%8.03%8.48%8.94%7.87%7.60%-43 bps
Liquidity & Funding
Loans / Deposits75.61%76.31%75.60%70.12%71.50%69.85%62.11%56.34%-1,378 bps
Liquid Assets / Assets5.80%3.75%3.59%8.33%7.59%5.98%7.87%15.86%+753 bps
CRE / Total Capitaln/an/an/an/an/a180.43%193.47%188.17%n/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

Iowa Savings Bank

Carroll, IA · Cert 14690 · Peer group: banks under $1B in assets in IA (n=137-138)

State charter, non-member · 5 branches

Q1 2026

$295.0MAssets
$149.4MLoans
$265.2MDeposits
$22.4MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in IA (rank 69 of 137).
  • Widest gap: total risk-based capital ratio trails 100% of banks under $1B in assets in IA (rank 138 of 138).
  • Overall: at or above the peer median on 2 of 10 directional measures.

Return on Assets

1.00%

Rank 86 of 138

Net Interest Margin

2.78%

Rank 111 of 138

Efficiency Ratio

60.41%

Rank 81 of 138

Equity / Assets

7.60%

Rank 132 of 138

Non-interest income vs. expense

$1.3M$5.7MINCOMEEXPENSE
Unfavorable gap of $4.5M · efficiency ratio beats 42% of banks under $1B in assets in IA
Bank 60.41%Peer median 58.4%Q2 2024Q1 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.00%0.88%1.20%1.46%Beats 38%86 / 138
Return on Equity13.16%7.71%10.09%13.16%Beats 75%35 / 138
Net Interest Margin2.78%2.92%3.38%3.67%Beats 20%111 / 138
Efficiency Ratio60.41%50.19%58.43%64.87%Beats 42%81 / 138
Asset Quality
Nonperforming Loans / Loans1.33%0.05%0.37%1.19%Beats 22%108 / 137
Net Charge-Offs / Loans0.00%n/a0.00%0.01%Beats 100%69 / 137
Capital
Tier 1 Capital Ratio8.35%11.29%13.41%15.32%Beats 0%138 / 138
Total Risk-Based Capital Ratio8.35%11.60%13.87%16.26%Beats 0%138 / 138
Equity / Assets7.60%9.50%10.74%12.86%Beats 4%132 / 138
Liquidity & Funding
Loans / Deposits56.34%67.26%78.96%89.96%12th pctl121 / 137
Loans / Assets50.65%57.06%66.39%75.46%16th pctl116 / 138
Brokered Deposits / Deposits0.00%n/an/a2.00%Beats 39%84 / 137