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First Northeast Bank of Nebraska

Lyons, NE · Cert 5432 · Farm&Home Insurance Agency Inc.

State charter, Fed member · FED · 8 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 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

58

Q2 2024Q2 2026peer median (50)

Asset Quality

50

Q2 2024Q2 2026peer median (50)

Profitability

40

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

83

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 Northeast Bank of Nebraska

Lyons, NE · Cert 5432 · Farm&Home Insurance Agency Inc.

State charter, Fed member · FED · 8 branches

Q2 2026

$472.6MAssets
$180.2MLoans
$361.0MDeposits
$65.4MEquity
Loan mix
88%RE $126.0M10%C&I $13.6M2%Consumer $3.6MQ2 2025Q2 2026
Deposit mix
82%Interest-bearing $294.6M18%Noninterest $66.5MQ2 2025Q2 2026

NIM

5.34%Q2 ’245.23%Q2 ’254.91%Q2 ’26-1%-2%

Non-interest income vs. expense

1.52%Q2 ’241.41%Q2 ’251.44%Q2 ’26-7%+3%

Market Position · Omaha, NE-IA · 2026 SOD (annual) · 0.1% share · #61 of 77 inst. · $0.0B of $42.7B

69.0% Burt
6.1% Dodge
4.8% Saunders
0.1% Cedar

Executive Summary

  • Earnings: ROA of 1.32%, down 2 bps year over year; NIM at 2.87%.
  • Asset quality: problem loans at 0.22% of loans (-1 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 13.51%, up 63 bps from a year ago.
  • Funding: loans stand at 49.90% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.32%-2 bps YoY

Net Interest Margin (YTD, annualized)

2.87%-6 bps YoY

Efficiency Ratio (YTD, annualized)

48.38%+216 bps YoY

Tier 1 Leverage Ratio

13.51%+63 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.34%1.44%1.44%1.26%1.32%-2 bps
Return on Equity10.75%11.46%11.30%9.70%9.96%-79 bps
Net Interest Margin2.93%2.94%2.93%2.83%2.87%-6 bps
Efficiency Ratio46.22%45.70%45.64%49.12%48.38%+216 bps
Non-Interest Burden1.29%1.28%1.27%1.33%1.33%+4 bps
Growth
Asset Growth (YoY)5.11%5.12%3.29%4.58%-3.03%-814 bps
Loan Growth (YoY)-7.77%-6.63%-5.30%-4.96%-4.97%+280 bps
Deposit Growth (YoY)4.71%3.64%-5.39%-2.06%-4.27%-898 bps
Asset Quality
Nonperforming Loans / Loans0.24%0.23%0.21%0.23%0.22%-1 bps
Net Charge-Offs / Loans-0.03%-0.02%-0.01%0.00%0.00%+3 bps
Allowance / Loans1.81%1.77%1.73%1.84%1.90%+9 bps
Allowance Coverage of NPLs7.7x7.7x8.1x8.2x8.5x+0.9x
Capital
Tier 1 Leverage Ratio12.88%13.11%13.40%13.20%13.51%+63 bps
Total Risk-Based Capital12.88%13.11%13.40%13.20%13.51%+63 bps
Equity / Assets12.35%12.78%13.38%12.67%13.84%+149 bps
Liquidity & Funding
Loans / Deposits50.26%52.01%59.24%51.10%49.90%-37 bps
Liquid Assets / Assets0.16%0.15%0.16%0.15%0.16%0 bps
CRE / Total Capitaln/a70.55%77.47%69.64%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 Northeast Bank of Nebraska

Lyons, NE · Cert 5432 · Peer group: banks under $1B in assets in NE (n=83) · Farm&Home Insurance Agency Inc.

State charter, Fed member · FED · 8 branches

Q2 2026

$472.6MAssets
$180.2MLoans
$361.0MDeposits
$65.4MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 83% of banks under $1B in assets in NE (rank 15 of 83).
  • Widest gap: net interest margin trails 88% of banks under $1B in assets in NE (rank 73 of 83).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.36%

Rank 28 of 83

Net Interest Margin

2.87%

Rank 73 of 83

Efficiency Ratio

48.38%

Rank 15 of 83

Equity / Assets

13.84%

Rank 21 of 83

Non-interest income vs. expense

$0.6M$7.1MINCOMEEXPENSE
Unfavorable gap of $6.5M · efficiency ratio beats 83% of banks under $1B in assets in NE
Bank 48.38%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.36%0.93%1.20%1.51%Beats 66%28 / 83
Return on Equity9.81%8.04%10.34%13.11%Beats 42%48 / 83
Net Interest Margin2.87%3.25%3.62%4.02%Beats 12%73 / 83
Efficiency Ratio48.38%51.13%59.95%67.19%Beats 83%15 / 83
Asset Quality
Nonperforming Loans / Loans0.22%0.00%0.19%0.96%Beats 46%46 / 83
Net Charge-Offs / Loans0.00%n/a0.00%0.02%Beats 54%41 / 83
Capital
Tier 1 Capital Ratio13.51%10.94%13.24%16.62%Beats 53%39 / 83
Total Risk-Based Capital Ratio13.51%11.04%13.54%17.63%Beats 47%44 / 83
Equity / Assets13.84%9.90%11.31%13.84%Beats 75%21 / 83
Liquidity & Funding
Loans / Deposits49.90%71.97%83.15%92.22%6th pctl78 / 83
Loans / Assets38.12%57.96%69.15%77.64%5th pctl79 / 83
Brokered Deposits / Depositsn/aNot reported for this institution