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Community State Bank

Spencer, IA · Cert 230 · Community State Bcorp

State charter, non-member · FDIC · 7 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

11

Q2 2024Q2 2026peer median (50)

Asset Quality

28

Q2 2024Q2 2026peer median (50)

Profitability

52

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

52

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

Community State Bank

Spencer, IA · Cert 230 · Community State Bcorp

State charter, non-member · FDIC · 7 branches

Q2 2026

$345.8MAssets
$158.6MLoans
$295.5MDeposits
$29.3MEquity
Loan mix
74%RE $100.1M25%C&I $33.4M2%Consumer $2.4MQ3 2024Q2 2026
Deposit mix
79%Interest-bearing $234.8M21%Noninterest $60.7MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.16%, up 2 bps year over year; NIM at 3.09%.
  • Asset quality: problem loans at 1.24% of loans (+48 bps YoY), with net recoveries of 0.02%.
  • Capital: tier 1 leverage ratio of 10.47%, down 38 bps from a year ago.
  • Funding: loans stand at 53.67% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.16%+2 bps YoY

Net Interest Margin (YTD, annualized)

3.09%-1 bps YoY

Efficiency Ratio (YTD, annualized)

55.05%-65 bps YoY

Tier 1 Leverage Ratio

10.47%-38 bps YoY

NIM

4.43%Q2 ’244.59%Q2 ’254.61%Q2 ’26+6%0%

Non-interest income vs. expense

1.72%Q2 ’241.93%Q2 ’251.86%Q2 ’26+12%0%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.04%1.02%1.12%1.15%1.17%1.03%0.97%1.16%+2 bps
Return on Equity13.64%13.51%15.46%15.93%15.62%13.42%11.98%14.12%-181 bps
Net Interest Margin2.91%2.88%3.05%3.11%3.14%3.00%2.98%3.09%-1 bps
Efficiency Ratio55.99%57.83%56.55%55.70%55.02%57.32%60.44%55.05%-65 bps
Non-Interest Burden1.52%1.57%1.59%1.60%1.60%1.60%1.72%1.60%-1 bps
Growth
Asset Growth (YoY)1.23%-2.11%-3.07%-2.84%-0.51%4.32%5.49%8.49%+1,133 bps
Loan Growth (YoY)4.57%-0.86%-1.99%-5.69%-3.85%-3.46%-0.42%0.71%+640 bps
Deposit Growth (YoY)0.90%-1.61%-1.81%-0.02%-0.98%4.42%4.64%6.79%+681 bps
Asset Quality
Nonperforming Loans / Loans2.54%0.27%0.24%0.76%0.85%0.35%0.98%1.24%+48 bps
Net Charge-Offs / Loans0.04%0.09%0.23%0.13%0.09%0.11%0.03%-0.02%-15 bps
Allowance / Loans1.44%1.38%1.39%1.39%1.36%1.34%1.35%1.37%-2 bps
Allowance Coverage of NPLs0.6x5.1x5.8x1.8x1.6x3.9x1.4x1.1x-0.7x
Capital
Tier 1 Leverage Ratio10.39%10.33%10.59%10.85%11.02%10.38%10.33%10.47%-38 bps
Total Risk-Based Capital10.39%10.33%10.59%10.85%11.02%10.38%10.33%10.47%-38 bps
Equity / Assets8.13%7.05%7.43%7.13%8.31%8.32%7.94%8.46%+134 bps
Liquidity & Funding
Loans / Deposits59.65%59.56%56.62%56.91%57.92%55.06%53.89%53.67%-324 bps
Liquid Assets / Assets0.22%0.19%0.24%0.20%0.22%0.15%0.13%0.14%-6 bps
CRE / Total Capitaln/an/an/an/a114.46%120.47%127.81%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

Community State Bank

Spencer, IA · Cert 230 · Peer group: banks under $1B in assets in IA (n=134-135) · Community State Bcorp

State charter, non-member · FDIC · 7 branches

Q2 2026

$345.8MAssets
$158.6MLoans
$295.5MDeposits
$29.3MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 77% of banks under $1B in assets in IA (rank 31 of 135).
  • Widest gap: equity / assets trails 90% of banks under $1B in assets in IA (rank 122 of 135).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

1.16%

Rank 74 of 135

Net Interest Margin

3.09%

Rank 90 of 135

Efficiency Ratio

55.92%

Rank 66 of 135

Equity / Assets

8.46%

Rank 122 of 135

Non-interest income vs. expense

$0.9M$6.4MINCOMEEXPENSE
Unfavorable gap of $5.5M · efficiency ratio beats 52% of banks under $1B in assets in IA
Bank 55.92%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.16%0.92%1.19%1.47%Beats 45%74 / 135
Return on Equity13.65%7.99%10.26%13.14%Beats 77%31 / 135
Net Interest Margin3.09%2.95%3.41%3.73%Beats 33%90 / 135
Efficiency Ratio55.92%50.61%57.35%63.29%Beats 52%66 / 135
Asset Quality
Nonperforming Loans / Loans1.24%0.03%0.51%1.26%Beats 27%99 / 134
Net Charge-Offs / Loans0.02%n/a0.01%0.03%Beats 28%98 / 134
Capital
Tier 1 Capital Ratio10.47%11.23%13.31%15.45%Beats 12%119 / 135
Total Risk-Based Capital Ratio10.47%11.61%14.06%16.47%Beats 10%122 / 135
Equity / Assets8.46%9.87%11.05%13.07%Beats 10%122 / 135
Liquidity & Funding
Loans / Deposits53.67%68.54%81.55%91.24%9th pctl122 / 134
Loans / Assets45.87%57.61%68.06%76.23%13th pctl118 / 135
Brokered Deposits / Depositsn/aNot reported for this institution