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Jackson Federal Savings & Loan Association

Jackson, MN · Cert 30492

FDIC · 1 branch

Q2 2025

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in MN3

Basis

Quarter: Q2 2025, the quarter ended June 30, 2025, 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 MN (n=119 to 121). 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

97

Q2 2024Q2 2025peer median (50)

Asset Quality

75

Q2 2024Q2 2025peer median (50)

Profitability

1

Q2 2024Q2 2025peer median (50)

Liquidity

73

Q2 2024Q2 2025peer median

Efficiency

1

Q2 2024Q2 2025peer 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

Jackson Federal Savings & Loan Association

Jackson, MN · Cert 30492

FDIC · 1 branch

Q2 2025

$27.3MAssets
$14.2MLoans
$20.5MDeposits
$5.8MEquity
Loan mix
86%RE $11.2M4%C&I $0.5M9%Consumer $1.2MQ2 2024Q2 2025
Deposit mix
96%Interest-bearing $19.6M4%Noninterest $0.9MQ2 2024Q2 2025

NIM

3.07%Q2 ’233.44%Q2 ’243.53%Q2 ’25+16%-8%

Non-interest income vs. expense

2.61%Q2 ’233.31%Q2 ’244.15%Q2 ’25+25%-14%

Executive Summary

  • Earnings: ROA of -0.52%, up 27 bps year over year; NIM at 1.68%.
  • Asset quality: problem loans at 0.41% of loans (+24 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 24.80%, up 25 bps from a year ago.
  • Funding: loans stand at 69.39% of deposits as of Q2 2025.

Financial Results

Return on Assets (YTD, annualized)

-0.52%+27 bps YoY

Net Interest Margin (YTD, annualized)

1.68%-15 bps YoY

Efficiency Ratio (YTD, annualized)

117.83%-1,676 bps YoY

Tier 1 Leverage Ratio

24.80%+25 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2024Q3 2024Q4 2024Q1 2025Q2 2025YoY ΔTrend
Earnings
Return on Assets-0.80%-1.03%-1.12%0.92%-0.52%+27 bps
Return on Equity-3.86%-4.99%-5.51%4.58%-2.53%+133 bps
Net Interest Margin1.83%1.68%1.58%1.63%1.68%-15 bps
Efficiency Ratio134.59%146.86%155.50%82.12%117.83%-1,676 bps
Non-Interest Burden2.81%2.80%2.83%0.88%2.42%-39 bps
Growth
Asset Growth (YoY)-19.31%-0.97%-1.68%-4.36%-4.12%+1,519 bps
Loan Growth (YoY)-0.73%-4.04%-4.55%-2.38%-2.26%-153 bps
Deposit Growth (YoY)-6.56%-2.65%-0.35%-5.25%-4.90%+166 bps
Asset Quality
Nonperforming Loans / Loans0.17%1.44%3.28%0.39%0.41%+24 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.97%0.98%0.99%0.98%1.00%+2 bps
Allowance Coverage of NPLs5.7x0.7x0.3x2.5x2.4x-3.2x
Capital
Tier 1 Leverage Ratio24.55%23.60%22.65%24.69%24.80%+25 bps
Total Risk-Based Capital57.11%56.61%55.48%60.17%60.20%+309 bps
Equity / Assets20.91%20.73%19.30%21.10%21.40%+49 bps
Liquidity & Funding
Loans / Deposits67.52%64.74%61.82%67.82%69.39%+187 bps
Liquid Assets / Assets3.01%5.78%9.24%4.63%3.41%+41 bps
CRE / Total Capitaln/an/an/an/an/an/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

Jackson Federal Savings & Loan Association

Jackson, MN · Cert 30492 · Peer group: banks under $1B in assets in MN (n=119-121)

FDIC · 1 branch

Q2 2025

$27.3MAssets
$14.2MLoans
$20.5MDeposits
$5.8MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in MN (rank 44 of 119).
  • Widest gap: net interest margin trails 100% of banks under $1B in assets in MN (rank 121 of 121).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

-0.54%

Rank 119 of 121

Net Interest Margin

1.68%

Rank 121 of 121

Efficiency Ratio

117.83%

Rank 121 of 121

Equity / Assets

21.40%

Rank 5 of 121

Non-interest income vs. expense

$0.5M$1.1MINCOMEEXPENSE
Unfavorable gap of $0.6M · efficiency ratio beats 1% of banks under $1B in assets in MN
Bank 117.83%Peer median 63.4%Q2 2024Q2 2025Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets-0.54%0.66%1.01%1.31%Beats 2%119 / 121
Return on Equity-2.54%7.17%10.35%12.66%Beats 2%118 / 121
Net Interest Margin1.68%3.16%3.61%4.11%Beats 0%121 / 121
Efficiency Ratio117.83%57.71%63.44%72.50%Beats 1%121 / 121
Asset Quality
Nonperforming Loans / Loans0.41%0.03%0.36%1.18%Beats 49%62 / 119
Net Charge-Offs / Loans0.00%n/a0.00%0.05%Beats 100%44 / 119
Capital
Tier 1 Capital Ratio59.01%11.31%13.44%18.02%Beats 97%4 / 121
Total Risk-Based Capital Ratio60.20%11.99%14.57%19.27%Beats 97%4 / 121
Equity / Assets21.40%8.03%9.63%11.71%Beats 96%5 / 121
Liquidity & Funding
Loans / Deposits69.39%62.21%77.25%88.14%35th pctl77 / 119
Loans / Assets52.21%53.50%66.63%76.08%21st pctl94 / 119
Brokered Deposits / Depositsn/aNot reported for this institution