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Iowa Heartland

Mason City, IA · Charter 60718

NCUA · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, credit unions 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

Credit unions under $1B in assets (n=1,681 to 1,683). 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

77

Q2 2024Q2 2026peer median (50)

Asset Quality

64

Q2 2024Q2 2026peer median (50)

Profitability

6

Q2 2024Q2 2026peer median (50)

Liquidity

24

Q2 2024Q2 2026peer median

Efficiency

5

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: NCUA 5300 Call Report, 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

Iowa Heartland

Mason City, IA · Charter 60718

NCUA · 1 branch

Q2 2026

$30.3MAssets
$11.5MLoans
$25.0MShares
$5.2MNet Worth

Executive Summary

  • Earnings: ROA of -0.37%, down 175 bps year over year; NIM at 2.41%.
  • Asset quality: problem loans at 0.42% of loans (-83 bps YoY).
  • Capital: net worth / assets of 17.04%, up 8 bps from a year ago.
  • Funding: loans stand at 46.13% of shares as of Q2 2026.

Return on Assets (YTD, annualized)

-0.37%-175 bps YoY

Net Interest Margin (YTD, annualized)

2.41%-214 bps YoY

Efficiency Ratio (YTD, annualized)

106.68%+3,702 bps YoY

Net Worth / Assets

17.04%+8 bps YoY

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.68%0.97%-0.08%1.38%0.82%1.92%1.26%-0.37%-175 bps
Return on Equity3.86%5.48%-0.52%8.13%4.66%11.31%7.45%-2.16%-1,029 bps
Net Interest Margin3.73%3.48%3.10%4.55%0.40%5.03%4.24%2.41%-214 bps
Efficiency Ratio79.18%74.32%102.47%69.66%80.44%61.32%65.95%106.68%+3,702 bps
Growth
Asset Growth (YoY)1.93%0.00%6.32%9.33%-0.03%9.88%1.46%-2.34%-1,166 bps
Loan Growth (YoY)-0.60%0.00%-9.22%-14.78%0.12%-17.63%-10.76%-9.33%+544 bps
Share Growth (YoY)1.43%0.00%8.24%11.06%-0.03%10.77%0.05%-3.15%-1,422 bps
Asset Quality
Delinquent Loans / Loans0.86%0.47%0.81%1.25%0.98%0.88%0.56%0.42%-83 bps
Net Charge-Offs / Loansn/an/an/an/an/an/an/an/an/an/a
Allowance / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Capital
Risk-Based Capital17.61%17.65%16.34%16.96%17.62%16.94%16.84%17.04%+8 bps
Net Worth / Assets17.61%17.65%16.34%16.96%17.62%16.94%16.84%17.04%+8 bps
Liquidity & Funding
Loans / Shares63.09%64.97%51.66%49.28%63.19%48.32%46.08%46.13%-314 bps
Liquid Assets / Assets0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps

Source: NCUA 5300 Call Report, 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

Iowa Heartland

Mason City, IA · Charter 60718 · Peer group: credit unions under $1B in assets (n=1,681-1,683)

NCUA · 1 branch

Q2 2026

$30.3MAssets
$11.5MLoans
$25.0MShares
$5.2MNet Worth

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 77% of credit unions under $1B in assets (rank 388 of 1683).
  • Widest gap: net interest margin trails 97% of credit unions under $1B in assets (rank 1628 of 1683).
  • Overall: at or above the peer median on 3 of 7 directional measures.

Return on Assets

-0.37%

Rank 1,559 of 1,683

Net Interest Margin

2.41%

Rank 1,628 of 1,683

Efficiency Ratio

106.73%

Rank 1,596 of 1,682

Equity / Assets

17.04%

Rank 388 of 1,683

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets-0.37%0.35%0.74%1.18%Beats 7%1,559 / 1,683
Return on Equity-2.17%2.67%5.89%8.74%Beats 7%1,555 / 1,681
Net Interest Margin2.41%3.31%3.82%4.32%Beats 3%1,628 / 1,683
Efficiency Ratio106.73%68.91%78.20%86.93%Beats 5%1,596 / 1,682
Asset Quality
Nonperforming Loans / Loans0.42%0.26%0.65%1.29%Beats 64%601 / 1,682
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio17.04%10.44%12.89%16.53%Beats 77%388 / 1,683
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets17.04%10.44%12.89%16.53%Beats 77%388 / 1,683
Liquidity & Funding
Loans / Deposits46.13%52.61%69.38%83.50%18th pctl1,388 / 1,683
Loans / Assets38.14%44.71%59.18%70.72%16th pctl1,409 / 1,683
Brokered Deposits / Depositsn/aNot reported for this institution