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Cumberland Federal Bank, FSB

Cumberland, WI · Cert 29293 · CFB Mutual Holding Co.

State savings bank · OCC · 2 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

64

Q2 2024Q2 2026peer median (50)

Asset Quality

77

Q2 2024Q2 2026peer median (50)

Profitability

54

Q2 2024Q2 2026peer median (50)

Liquidity

2

Q2 2024Q2 2026peer median

Efficiency

97

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

Cumberland Federal Bank, FSB

Cumberland, WI · Cert 29293 · CFB Mutual Holding Co.

State savings bank · OCC · 2 branches

Q2 2026

$341.6MAssets
$177.1MLoans
$287.5MDeposits
$32.3MEquity
Loan mix
91%RE $149.3M7%C&I $11.2M2%Consumer $2.9MQ2 2025Q2 2026
Deposit mix
96%Interest-bearing $274.6M4%Noninterest $12.9MQ2 2025Q2 2026

NIM

5.52%Q2 ’245.55%Q2 ’255.61%Q2 ’26+17%+11%

Non-interest income vs. expense

1.42%Q2 ’241.34%Q2 ’251.24%Q2 ’26-6%-7%

Executive Summary

  • Earnings: ROA of 1.39%, up 18 bps year over year; NIM at 3.00%.
  • Asset quality: problem loans at 0.19% of loans (-28 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.06%, up 20 bps from a year ago.
  • Funding: loans stand at 61.60% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.39%+18 bps YoY

Net Interest Margin (YTD, annualized)

3.00%+30 bps YoY

Efficiency Ratio (YTD, annualized)

39.22%-740 bps YoY

Tier 1 Leverage Ratio

10.06%+20 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.21%1.25%1.14%1.34%1.39%+18 bps
Return on Equity13.49%13.82%12.52%14.26%14.71%+122 bps
Net Interest Margin2.69%2.65%2.70%2.98%3.00%+30 bps
Efficiency Ratio46.62%44.65%48.98%40.51%39.22%-740 bps
Non-Interest Burden1.16%1.09%1.23%1.10%1.08%-9 bps
Growth
Asset Growth (YoY)14.63%15.37%12.99%11.81%10.40%-423 bps
Loan Growth (YoY)27.06%23.15%16.02%13.43%9.66%-1,739 bps
Deposit Growth (YoY)5.97%15.37%13.09%7.29%12.96%+699 bps
Asset Quality
Nonperforming Loans / Loans0.47%0.39%0.38%0.11%0.19%-28 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.83%0.91%0.99%1.07%1.11%+27 bps
Allowance Coverage of NPLs1.8x2.4x2.6x9.6x5.7x+4.0x
Capital
Tier 1 Leverage Ratio9.86%9.67%9.68%9.97%10.06%+20 bps
Total Risk-Based Capital17.26%17.55%17.35%18.22%18.19%+93 bps
Equity / Assets9.09%9.23%9.34%9.51%9.44%+35 bps
Liquidity & Funding
Loans / Deposits63.45%60.82%63.44%65.26%61.60%-185 bps
Liquid Assets / Assets0.18%1.59%0.27%0.32%0.21%+3 bps
CRE / Total Capitaln/a116.89%117.93%108.44%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

Cumberland Federal Bank, FSB

Cumberland, WI · Cert 29293 · Peer group: banks under $1B in assets in WI (n=110-113) · CFB Mutual Holding Co.

State savings bank · OCC · 2 branches

Q2 2026

$341.6MAssets
$177.1MLoans
$287.5MDeposits
$32.3MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in WI (rank 37 of 110).
  • Widest gap: net interest margin trails 84% of banks under $1B in assets in WI (rank 95 of 113).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.35%

Rank 40 of 113

Net Interest Margin

3.00%

Rank 95 of 113

Efficiency Ratio

39.22%

Rank 4 of 113

Equity / Assets

9.44%

Rank 76 of 113

Non-interest income vs. expense

$0.6M$4.2MINCOMEEXPENSE
Unfavorable gap of $3.7M · efficiency ratio beats 97% of banks under $1B in assets in WI
Bank 39.22%Peer median 62.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.35%0.85%1.17%1.51%Beats 65%40 / 113
Return on Equity14.32%7.70%10.77%13.67%Beats 81%22 / 113
Net Interest Margin3.00%3.19%3.59%3.89%Beats 16%95 / 113
Efficiency Ratio39.22%54.61%62.43%71.88%Beats 97%4 / 113
Asset Quality
Nonperforming Loans / Loans0.19%0.03%0.24%0.91%Beats 53%53 / 110
Net Charge-Offs / Loans0.00%n/a0.00%0.01%Beats 100%37 / 110
Capital
Tier 1 Capital Ratio17.21%11.22%12.95%15.76%Beats 79%24 / 113
Total Risk-Based Capital Ratio18.19%11.57%13.59%16.73%Beats 81%21 / 113
Equity / Assets9.44%9.17%10.74%13.13%Beats 33%76 / 113
Liquidity & Funding
Loans / Deposits61.60%76.54%86.37%98.93%11th pctl100 / 112
Loans / Assets51.84%63.07%71.33%78.84%9th pctl103 / 113
Brokered Deposits / Depositsn/aNot reported for this institution