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First National Bank of Gordon, The

Gordon, NE · Cert 5410 · Isham Management Co.

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 NE3

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 NE (n=83). 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

92

Q2 2024Q2 2026peer median (50)

Asset Quality

13

Q2 2024Q2 2026peer median (50)

Profitability

91

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

94

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 Gordon, The

Gordon, NE · Cert 5410 · Isham Management Co.

National charter · OCC · 1 branch

Q2 2026

$357.5MAssets
$117.2MLoans
$305.6MDeposits
$50.9MEquity
Loan mix
79%RE $49.5M10%C&I $6.0M11%Consumer $6.8MQ2 2025Q2 2026
Deposit mix
80%Interest-bearing $243.5M20%Noninterest $62.1MQ2 2025Q2 2026

NIM

5.35%Q2 ’245.06%Q2 ’255.06%Q2 ’26-2%+2%

Non-interest income vs. expense

1.73%Q2 ’241.62%Q2 ’251.86%Q2 ’26+24%+35%

Executive Summary

  • Earnings: ROA of 2.16%, down 32 bps year over year; NIM at 4.25%.
  • Asset quality: problem loans at 1.30% of loans (-9 bps YoY), with net charge-offs at 0.16%.
  • Capital: tier 1 leverage ratio of 14.09%, up 183 bps from a year ago.
  • Funding: loans stand at 38.35% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.16%-32 bps YoY

Net Interest Margin (YTD, annualized)

4.25%+7 bps YoY

Efficiency Ratio (YTD, annualized)

39.37%+537 bps YoY

Tier 1 Leverage Ratio

14.09%+183 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.48%2.48%2.40%2.40%2.16%-32 bps
Return on Equity21.33%20.69%19.44%17.73%15.71%-561 bps
Net Interest Margin4.17%4.38%4.25%4.23%4.25%+7 bps
Efficiency Ratio34.00%34.50%37.31%36.26%39.37%+537 bps
Non-Interest Burden1.02%1.14%1.27%1.10%1.38%+36 bps
Growth
Asset Growth (YoY)16.76%4.33%9.14%-3.71%-4.64%-2,140 bps
Loan Growth (YoY)-11.45%-7.32%-6.07%1.46%6.86%+1,832 bps
Deposit Growth (YoY)17.72%3.22%8.75%-6.21%-7.22%-2,494 bps
Asset Quality
Nonperforming Loans / Loans1.39%1.25%1.23%1.50%1.30%-9 bps
Net Charge-Offs / Loans0.56%0.23%0.31%0.18%0.16%-39 bps
Allowance / Loans3.12%3.22%3.05%3.02%3.04%-8 bps
Allowance Coverage of NPLs2.2x2.6x2.5x2.0x2.3x+0.1x
Capital
Tier 1 Leverage Ratio12.26%13.25%13.07%13.65%14.09%+183 bps
Total Risk-Based Capital34.63%35.83%38.04%37.38%37.74%+311 bps
Equity / Assets11.89%12.94%13.74%13.29%14.23%+234 bps
Liquidity & Funding
Loans / Deposits33.30%34.20%35.50%35.44%38.35%+505 bps
Liquid Assets / Assets0.00%0.00%0.00%0.00%0.00%0 bps
CRE / Total Capitaln/a17.24%16.85%17.03%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 Gordon, The

Gordon, NE · Cert 5410 · Peer group: banks under $1B in assets in NE (n=83) · Isham Management Co.

National charter · OCC · 1 branch

Q2 2026

$357.5MAssets
$117.2MLoans
$305.6MDeposits
$50.9MEquity

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 99% of banks under $1B in assets in NE (rank 1 of 83).
  • Widest gap: net charge-offs / loans trails 94% of banks under $1B in assets in NE (rank 79 of 83).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

2.20%

Rank 7 of 83

Net Interest Margin

4.25%

Rank 9 of 83

Efficiency Ratio

39.37%

Rank 6 of 83

Equity / Assets

14.23%

Rank 18 of 83

Non-interest income vs. expense

$1.8M$6.9MINCOMEEXPENSE
Unfavorable gap of $5.1M · efficiency ratio beats 94% of banks under $1B in assets in NE
Bank 39.37%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.20%0.93%1.20%1.51%Beats 92%7 / 83
Return on Equity15.49%8.04%10.34%13.11%Beats 92%7 / 83
Net Interest Margin4.25%3.25%3.62%4.02%Beats 89%9 / 83
Efficiency Ratio39.37%51.13%59.95%67.19%Beats 94%6 / 83
Asset Quality
Nonperforming Loans / Loans1.30%0.00%0.19%0.96%Beats 19%68 / 83
Net Charge-Offs / Loans0.21%n/a0.00%0.02%Beats 6%79 / 83
Capital
Tier 1 Capital Ratio36.48%10.94%13.24%16.62%Beats 99%1 / 83
Total Risk-Based Capital Ratio37.74%11.04%13.54%17.63%Beats 99%1 / 83
Equity / Assets14.23%9.90%11.31%13.84%Beats 78%18 / 83
Liquidity & Funding
Loans / Deposits38.35%71.97%83.15%92.22%1st pctl82 / 83
Loans / Assets32.78%57.96%69.15%77.64%4th pctl80 / 83
Brokered Deposits / Depositsn/aNot reported for this institution