PackageTrendsPeer
Letter portraitLegal landscape

First National Bank of Manning, The

Manning, IA · Cert 4477 · Manning Financial Services Inc.

National charter · OCC · 1 branch

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

90

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

19

Q2 2024Q2 2026peer median (50)

Liquidity

13

Q2 2024Q2 2026peer median

Efficiency

70

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

First National Bank of Manning, The

Manning, IA · Cert 4477 · Manning Financial Services Inc.

National charter · OCC · 1 branch

Q2 2026

$87.7MAssets
$42.7MLoans
$74.5MDeposits
$12.6MEquity
Loan mix
83%RE $26.2M13%C&I $4.0M5%Consumer $1.4MQ2 2025Q2 2026
Deposit mix
90%Interest-bearing $66.8M10%Noninterest $7.7MQ2 2025Q2 2026

NIM

3.52%Q2 ’244.04%Q2 ’254.35%Q2 ’26+32%+18%

Non-interest income vs. expense

1.39%Q2 ’241.45%Q2 ’251.40%Q2 ’26+13%-5%

Executive Summary

  • Earnings: ROA of 1.04%, up 37 bps year over year; NIM at 2.63%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 14.97%, down 27 bps from a year ago.
  • Funding: loans stand at 57.24% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.04%+37 bps YoY

Net Interest Margin (YTD, annualized)

2.63%+39 bps YoY

Efficiency Ratio (YTD, annualized)

51.97%-1,139 bps YoY

Tier 1 Leverage Ratio

14.97%-27 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.67%0.69%0.71%0.97%1.04%+37 bps
Return on Equity4.60%4.66%4.75%6.48%7.05%+245 bps
Net Interest Margin2.23%2.36%2.45%2.67%2.63%+39 bps
Efficiency Ratio63.37%63.30%63.64%54.72%51.97%-1,139 bps
Non-Interest Burden1.40%1.48%1.54%1.42%1.33%-6 bps
Growth
Asset Growth (YoY)-2.84%0.98%-2.32%4.01%12.56%+1,539 bps
Loan Growth (YoY)7.41%13.42%11.86%7.76%9.85%+245 bps
Deposit Growth (YoY)-4.68%0.02%-3.95%3.66%13.97%+1,865 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans1.88%1.86%1.68%1.75%1.71%-17 bps
Allowance Coverage of NPLsn/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio15.24%15.94%15.84%15.58%14.97%-27 bps
Total Risk-Based Capital32.28%31.95%28.57%29.88%30.59%-169 bps
Equity / Assets15.38%15.50%15.16%14.66%14.33%-106 bps
Liquidity & Funding
Loans / Deposits59.38%59.02%64.39%58.93%57.24%-215 bps
Liquid Assets / Assets11.14%14.84%11.03%18.29%19.73%+858 bps
CRE / Total Capitaln/a61.47%81.70%92.29%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

First National Bank of Manning, The

Manning, IA · Cert 4477 · Peer group: banks under $1B in assets in IA (n=134-135) · Manning Financial Services Inc.

National charter · OCC · 1 branch

Q2 2026

$87.7MAssets
$42.7MLoans
$74.5MDeposits
$12.6MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in IA (rank 21 of 134).
  • Widest gap: net interest margin trails 90% of banks under $1B in assets in IA (rank 122 of 135).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

0.99%

Rank 93 of 135

Net Interest Margin

2.63%

Rank 122 of 135

Efficiency Ratio

51.97%

Rank 41 of 135

Equity / Assets

14.33%

Rank 26 of 135

Non-interest income vs. expense

$0.1M$1.2MINCOMEEXPENSE
Unfavorable gap of $1.2M · efficiency ratio beats 70% of banks under $1B in assets in IA
Bank 51.97%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.99%0.92%1.19%1.47%Beats 31%93 / 135
Return on Equity6.92%7.99%10.26%13.14%Beats 16%113 / 135
Net Interest Margin2.63%2.95%3.41%3.73%Beats 10%122 / 135
Efficiency Ratio51.97%50.61%57.35%63.29%Beats 70%41 / 135
Asset Quality
Nonperforming Loans / Loans0.00%0.03%0.51%1.26%Beats 100%21 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 100%45 / 134
Capital
Tier 1 Capital Ratio29.33%11.23%13.31%15.45%Beats 94%8 / 135
Total Risk-Based Capital Ratio30.59%11.61%14.06%16.47%Beats 94%8 / 135
Equity / Assets14.33%9.87%11.05%13.07%Beats 81%26 / 135
Liquidity & Funding
Loans / Deposits57.24%68.54%81.55%91.24%13th pctl117 / 134
Loans / Assets48.64%57.61%68.06%76.23%13th pctl117 / 135
Brokered Deposits / Depositsn/aNot reported for this institution