PackageTrendsPeer
Letter portraitLegal landscape

Community Spirit Bank

Red Bay, AL · Cert 50 · Independent Bancshares Employee STK Ownership Plan

State charter, non-member · FDIC · 5 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets3

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 (n=570 to 617). 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

10

Q2 2024Q2 2026peer median (50)

Asset Quality

55

Q2 2024Q2 2026peer median (50)

Profitability

74

Q2 2024Q2 2026peer median (50)

Liquidity

81

Q2 2024Q2 2026peer median

Efficiency

53

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 Spirit Bank

Red Bay, AL · Cert 50 · Independent Bancshares Employee STK Ownership Plan

State charter, non-member · FDIC · 5 branches

Q2 2026

$228.8MAssets
$151.0MLoans
$205.7MDeposits
$18.5MEquity
Loan mix
73%RE $101.6M19%C&I $26.2M9%Consumer $12.1MQ2 2025Q2 2026
Deposit mix
76%Interest-bearing $156.4M24%Noninterest $49.3MQ2 2025Q2 2026

NIM

5.42%Q2 ’245.70%Q2 ’255.80%Q2 ’26+12%+5%

Non-interest income vs. expense

3.18%Q2 ’243.54%Q2 ’253.35%Q2 ’26-10%+22%

Executive Summary

  • Earnings: ROA of 1.16%, down 36 bps year over year; NIM at 4.30%.
  • Asset quality: problem loans at 0.00% of loans (-2 bps YoY), with net charge-offs at 0.34%.
  • Capital: tier 1 leverage ratio of 9.73%, up 17 bps from a year ago.
  • Funding: loans stand at 73.43% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.16%-36 bps YoY

Net Interest Margin (YTD, annualized)

4.30%+19 bps YoY

Efficiency Ratio (YTD, annualized)

66.72%+237 bps YoY

Tier 1 Leverage Ratio

9.73%+17 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.52%1.43%1.37%1.07%1.16%-36 bps
Return on Equity21.21%19.42%18.31%13.31%14.33%-688 bps
Net Interest Margin4.11%4.17%4.20%4.32%4.30%+19 bps
Efficiency Ratio64.36%65.82%66.75%67.27%66.72%+237 bps
Non-Interest Burden2.15%2.33%2.44%2.67%2.63%+48 bps
Growth
Asset Growth (YoY)3.57%3.62%5.17%6.22%7.64%+407 bps
Loan Growth (YoY)7.46%8.30%10.08%8.39%7.21%-25 bps
Deposit Growth (YoY)2.90%3.13%3.11%4.81%6.25%+336 bps
Asset Quality
Nonperforming Loans / Loans0.02%0.00%0.03%0.04%0.00%-2 bps
Net Charge-Offs / Loans0.02%0.02%0.02%0.54%0.34%+31 bps
Allowance / Loans1.30%1.31%1.31%1.27%1.29%-1 bps
Allowance Coverage of NPLs59.1x267.6x44.7x31.6xn/an/a
Capital
Tier 1 Leverage Ratio9.56%9.69%9.77%9.85%9.73%+17 bps
Total Risk-Based Capital9.56%9.69%9.77%9.85%9.73%+17 bps
Equity / Assets7.35%7.92%8.12%7.99%8.09%+74 bps
Liquidity & Funding
Loans / Deposits72.78%73.38%73.90%73.40%73.43%+65 bps
Liquid Assets / Assets5.66%5.54%5.78%7.62%7.60%+195 bps
CRE / Total Capitaln/a187.11%180.93%184.58%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 Spirit Bank

Red Bay, AL · Cert 50 · Peer group: banks under $1B in assets (n=570-617) · Independent Bancshares Employee STK Ownership Plan

State charter, non-member · FDIC · 5 branches

Q2 2026

$228.8MAssets
$151.0MLoans
$205.7MDeposits
$18.5MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets (rank 78 of 570).
  • Widest gap: total risk-based capital ratio trails 92% of banks under $1B in assets (rank 567 of 617).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.13%

Rank 264 of 617

Net Interest Margin

4.30%

Rank 94 of 617

Efficiency Ratio

66.72%

Rank 289 of 617

Equity / Assets

8.09%

Rank 537 of 617

Non-interest income vs. expense

$1.7M$7.7MINCOMEEXPENSE
Unfavorable gap of $6.1M · efficiency ratio beats 53% of banks under $1B in assets
Bank 66.72%Peer median 67.8%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.13%0.60%1.01%1.45%Beats 57%264 / 617
Return on Equity14.03%5.30%9.43%13.30%Beats 79%129 / 617
Net Interest Margin4.30%3.04%3.54%4.05%Beats 85%94 / 617
Efficiency Ratio66.72%58.03%67.76%79.08%Beats 53%289 / 617
Asset Quality
Nonperforming Loans / Loans0.00%0.09%0.47%1.27%Beats 100%78 / 570
Net Charge-Offs / Loans0.19%n/a0.01%0.06%Beats 9%521 / 570
Capital
Tier 1 Capital Ratio9.73%11.18%13.83%18.55%Beats 8%565 / 617
Total Risk-Based Capital Ratio9.73%11.56%14.39%19.39%Beats 8%567 / 617
Equity / Assets8.09%9.03%10.55%13.63%Beats 13%537 / 617
Liquidity & Funding
Loans / Deposits73.43%64.77%79.70%93.06%38th pctl361 / 582
Loans / Assets66.01%51.70%67.18%77.51%48th pctl321 / 617
Brokered Deposits / Depositsn/aNot reported for this institution