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First Neighborhood Bank, Inc.

Spencer, WV · Cert 6800 · West-Central Bcorp Inc.

State charter, non-member · FDIC · 5 branches

Q1 2026

Board Package

Performance Trends and Peer Comparison

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

Basis

Quarter: Q1 2026, the quarter ended March 31, 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=557 to 606). 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

17

Q2 2024Q1 2026peer median (50)

Asset Quality

50

Q2 2024Q1 2026peer median (50)

Profitability

12

Q2 2024Q1 2026peer median (50)

Liquidity

13

Q2 2024Q1 2026peer median

Efficiency

12

Q2 2024Q1 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 Neighborhood Bank, Inc.

Spencer, WV · Cert 6800 · West-Central Bcorp Inc.

State charter, non-member · FDIC · 5 branches

Q1 2026

$160.6MAssets
$75.4MLoans
$145.3MDeposits
$14.1MEquity
Loan mix
85%RE $63.8M12%C&I $8.8M3%Consumer $2.5MQ2 2024Q1 2026
Deposit mix
62%Interest-bearing $90.2M38%Noninterest $55.0MQ2 2024Q1 2026

Market Position · Parkersburg-Vienna, WV · 2025 SOD (annual) · 1.8% share · #8 of 10 inst. · $0.0B of $2.2B

22.5% Roane
1.8% Wood
4.4% Jackson

Executive Summary

  • Earnings: ROA of 0.25%, up 98 bps year over year; NIM at 2.49%.
  • Asset quality: problem loans at 0.13% of loans (+11 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 10.41%, down 14 bps from a year ago.
  • Funding: loans stand at 51.93% of deposits as of Q1 2026.

Return on Assets (YTD, annualized)

0.25%+98 bps YoY

Net Interest Margin (YTD, annualized)

2.49%+21 bps YoY

Efficiency Ratio (YTD, annualized)

90.67%-4,468 bps YoY

Tier 1 Leverage Ratio

10.41%-14 bps YoY

NIM

3.73%Q1 ’243.75%Q1 ’253.64%Q1 ’26-14%+9%

Non-interest income vs. expense

2.87%Q1 ’242.79%Q1 ’252.57%Q1 ’26+23%-26%

Year to date, annualized, through each quarter.

MetricQ2 2024Q3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026YoY ΔTrend
Earnings
Return on Assets-0.21%-0.08%-0.20%-0.73%-0.34%-0.25%-0.09%0.25%+98 bps
Return on Equity-2.47%-0.86%-2.34%-8.85%-4.14%-3.03%-1.01%2.79%+1,164 bps
Net Interest Margin2.76%2.75%2.71%2.28%2.41%2.51%2.52%2.49%+21 bps
Efficiency Ratio91.67%95.48%103.13%135.34%113.44%109.41%108.18%90.67%-4,468 bps
Non-Interest Burden2.50%2.61%2.81%3.01%2.75%2.77%2.75%2.23%-78 bps
Growth
Asset Growth (YoY)-5.78%-4.37%2.55%6.37%8.16%5.61%0.41%1.22%-515 bps
Loan Growth (YoY)-3.10%-4.31%-4.89%-6.18%-9.80%-10.02%-10.10%-8.08%-190 bps
Deposit Growth (YoY)-6.72%-6.55%2.95%6.51%8.58%6.29%-0.58%0.82%-569 bps
Asset Quality
Nonperforming Loans / Loans0.14%0.20%0.00%0.02%0.00%0.00%0.10%0.13%+11 bps
Net Charge-Offs / Loans0.02%0.07%0.06%0.00%0.04%0.02%0.02%0.02%+2 bps
Allowance / Loans1.24%1.23%1.25%1.28%1.31%1.36%1.37%1.38%+10 bps
Allowance Coverage of NPLs8.7x6.1xn/a74.9xn/a520.0x14.0x10.7x-64.1x
Capital
Tier 1 Leverage Ratio11.45%11.64%11.67%10.56%10.34%10.65%10.82%10.41%-14 bps
Total Risk-Based Capital11.45%11.64%11.67%10.56%10.34%10.65%10.82%10.41%-14 bps
Equity / Assets8.55%9.45%8.26%8.24%8.20%8.97%9.13%8.77%+53 bps
Liquidity & Funding
Loans / Deposits64.67%64.96%59.42%56.96%53.73%54.99%53.73%51.93%-503 bps
Liquid Assets / Assets0.63%0.65%0.61%0.45%0.45%0.47%0.47%0.46%+2 bps
CRE / Total Capitaln/an/an/an/an/a116.94%115.93%113.48%n/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 Neighborhood Bank, Inc.

Spencer, WV · Cert 6800 · Peer group: banks under $1B in assets (n=557-606) · West-Central Bcorp Inc.

State charter, non-member · FDIC · 5 branches

Q1 2026

$160.6MAssets
$75.4MLoans
$145.3MDeposits
$14.1MEquity

Executive Summary

  • Strongest standing: brokered deposits / deposits outperforms 100% of banks under $1B in assets (rank 331 of 568).
  • Widest gap: net interest margin trails 91% of banks under $1B in assets (rank 549 of 604).
  • Overall: at or above the peer median on 2 of 10 directional measures.

Return on Assets

0.25%

Rank 526 of 604

Net Interest Margin

2.49%

Rank 549 of 604

Efficiency Ratio

90.67%

Rank 531 of 603

Equity / Assets

8.77%

Rank 458 of 604

Non-interest income vs. expense

$0.5M$4.1MINCOMEEXPENSE
Unfavorable gap of $3.6M · efficiency ratio beats 12% of banks under $1B in assets
Bank 90.67%Peer median 68.0%Q2 2024Q1 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.25%0.58%1.00%1.47%Beats 13%526 / 604
Return on Equity2.81%5.38%9.60%13.62%Beats 15%513 / 604
Net Interest Margin2.49%3.01%3.52%4.07%Beats 9%549 / 604
Efficiency Ratio90.67%58.15%68.01%80.27%Beats 12%531 / 603
Asset Quality
Nonperforming Loans / Loans0.13%0.08%0.39%1.12%Beats 70%168 / 558
Net Charge-Offs / Loans0.01%n/a0.00%0.02%Beats 30%393 / 557
Capital
Tier 1 Capital Ratio10.41%11.15%13.69%18.60%Beats 15%514 / 604
Total Risk-Based Capital Ratio10.41%11.56%14.21%19.70%Beats 13%525 / 604
Equity / Assets8.77%8.81%10.34%13.22%Beats 24%458 / 604
Liquidity & Funding
Loans / Deposits51.93%63.31%78.59%92.04%13th pctl497 / 570
Loans / Assets46.97%50.80%66.73%77.27%21st pctl481 / 606
Brokered Deposits / Deposits0.00%n/an/a3.83%Beats 100%331 / 568