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Union Savings Bank

Freeport, IL · Cert 29121 · Union Bancshares MHC

SI · FDIC · 4 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 IL3

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 IL (n=149 to 151). 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

45

Q2 2024Q2 2026peer median (50)

Asset Quality

50

Q2 2024Q2 2026peer median (50)

Profitability

25

Q2 2024Q2 2026peer median (50)

Liquidity

95

Q2 2024Q2 2026peer median

Efficiency

7

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

Union Savings Bank

Freeport, IL · Cert 29121 · Union Bancshares MHC

SI · FDIC · 4 branches

Q2 2026

$182.0MAssets
$116.1MLoans
$166.1MDeposits
$14.4MEquity
Loan mix
91%RE $104.4M7%C&I $8.5M1%Consumer $1.3MQ3 2024Q2 2026
Deposit mix
88%Interest-bearing $146.0M12%Noninterest $20.1MQ3 2024Q2 2026

Market Position · Rockford, IL · 2026 SOD (annual) · 0.3% share · #19 of 21 inst. · $0.0B of $9.0B

6.5% Stephenson
2.5% Ogle
3.3% Boone

Executive Summary

  • Earnings: ROA of 0.31%, up 17 bps year over year; NIM at 3.50%.
  • Asset quality: problem loans at 0.27% of loans (+3 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 9.52%, up 24 bps from a year ago.
  • Funding: loans stand at 69.91% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.31%+17 bps YoY

Net Interest Margin (YTD, annualized)

3.50%+60 bps YoY

Efficiency Ratio (YTD, annualized)

90.83%-466 bps YoY

Tier 1 Leverage Ratio

9.52%+24 bps YoY

NIM

3.75%Q2 ’244.07%Q2 ’254.48%Q2 ’26+20%+21%

Non-interest income vs. expense

3.46%Q2 ’243.82%Q2 ’254.29%Q2 ’26+10%+13%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-0.06%-0.04%0.09%0.14%0.20%0.22%0.39%0.31%+17 bps
Return on Equity-1.00%-0.63%1.30%2.11%2.84%3.12%5.06%3.95%+184 bps
Net Interest Margin2.55%2.57%2.76%2.90%3.03%3.06%3.57%3.50%+60 bps
Efficiency Ratio100.99%100.50%97.32%95.49%93.73%93.04%90.07%90.83%-466 bps
Non-Interest Burden2.59%2.59%2.66%2.72%2.77%2.77%3.11%3.07%+35 bps
Growth
Asset Growth (YoY)-2.00%-3.51%-2.94%1.20%-0.72%0.45%0.36%-1.33%-254 bps
Loan Growth (YoY)1.17%-0.65%-4.02%-1.65%0.12%4.69%3.75%2.75%+440 bps
Deposit Growth (YoY)-6.90%-4.08%-2.53%1.51%1.45%-1.17%-0.91%-2.22%-373 bps
Asset Quality
Nonperforming Loans / Loans0.34%0.41%0.38%0.24%0.45%0.34%0.30%0.27%+3 bps
Net Charge-Offs / Loans0.02%0.02%0.09%0.06%0.04%0.04%0.01%0.01%-5 bps
Allowance / Loans0.83%0.86%0.83%0.81%0.80%0.78%0.78%0.79%-1 bps
Allowance Coverage of NPLs2.4x2.1x2.2x3.3x1.8x2.3x2.6x2.9x-0.4x
Capital
Tier 1 Leverage Ratio9.43%9.30%9.23%9.28%9.49%9.43%9.55%9.52%+24 bps
Total Risk-Based Capital9.43%15.64%16.32%15.19%16.34%15.67%16.36%16.42%+123 bps
Equity / Assets6.93%6.47%6.76%7.09%7.63%7.84%7.71%7.94%+85 bps
Liquidity & Funding
Loans / Deposits70.35%66.13%65.94%66.53%69.44%70.04%69.05%69.91%+338 bps
Liquid Assets / Assets1.73%3.21%4.39%5.07%2.30%3.43%5.40%5.01%-5 bps
CRE / Total Capitaln/an/an/an/a195.31%204%211%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

Union Savings Bank

Freeport, IL · Cert 29121 · Peer group: banks under $1B in assets in IL (n=149-151) · Union Bancshares MHC

SI · FDIC · 4 branches

Q2 2026

$182.0MAssets
$116.1MLoans
$166.1MDeposits
$14.4MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 68% of banks under $1B in assets in IL (rank 48 of 149).
  • Widest gap: efficiency ratio trails 93% of banks under $1B in assets in IL (rank 142 of 151).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.31%

Rank 137 of 151

Net Interest Margin

3.50%

Rank 66 of 151

Efficiency Ratio

90.83%

Rank 142 of 151

Equity / Assets

7.94%

Rank 134 of 151

Non-interest income vs. expense

$2.2M$7.8MINCOMEEXPENSE
Unfavorable gap of $5.6M · efficiency ratio beats 7% of banks under $1B in assets in IL
Bank 90.83%Peer median 64.9%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.31%0.70%1.03%1.34%Beats 9%137 / 151
Return on Equity3.89%6.74%9.34%12.94%Beats 10%136 / 151
Net Interest Margin3.50%3.02%3.43%3.83%Beats 56%66 / 151
Efficiency Ratio90.83%54.64%64.89%72.50%Beats 7%142 / 151
Asset Quality
Nonperforming Loans / Loans0.27%0.20%0.66%1.77%Beats 68%48 / 149
Net Charge-Offs / Loans0.05%0.00%0.02%0.07%Beats 32%102 / 149
Capital
Tier 1 Capital Ratio15.59%11.83%14.17%18.66%Beats 60%60 / 151
Total Risk-Based Capital Ratio16.42%12.22%14.54%19.92%Beats 63%56 / 151
Equity / Assets7.94%9.10%10.65%12.40%Beats 11%134 / 151
Liquidity & Funding
Loans / Deposits69.91%54.39%71.02%80.75%46th pctl80 / 149
Loans / Assets63.79%45.91%61.31%68.01%55th pctl68 / 151
Brokered Deposits / Depositsn/aNot reported for this institution