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FNB Bank

Fontanelle, IA · Cert 954 · First Fontanelle Employee STK Ownership PLAN&TR

State charter, Fed member · FED · 5 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 IA3

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 IA (n=134 to 135). 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

70

Q2 2024Q2 2026peer median (50)

Asset Quality

71

Q2 2024Q2 2026peer median (50)

Profitability

75

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

64

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

FNB Bank

Fontanelle, IA · Cert 954 · First Fontanelle Employee STK Ownership PLAN&TR

State charter, Fed member · FED · 5 branches

Q2 2026

$274.6MAssets
$227.8MLoans
$211.3MDeposits
$43.5MEquity
Loan mix
92%RE $131.6M6%C&I $9.1M1%Consumer $2.1MQ2 2025Q2 2026
Deposit mix
83%Interest-bearing $174.8M17%Noninterest $36.5MQ2 2025Q2 2026

NIM

4.64%Q2 ’245.05%Q2 ’255.34%Q2 ’26+22%+9%

Non-interest income vs. expense

2.59%Q2 ’242.37%Q2 ’252.33%Q2 ’26-8%-4%

Market Position · Sioux City, IA-NE-SD · 2026 SOD (annual) · 0.6% share · #23 of 28 inst. · $0.0B of $4.6B

46.8% Adair
2.9% Cass
0.7% Woodbury

Executive Summary

  • Earnings: ROA of 1.65%, up 33 bps year over year; NIM at 4.00%.
  • Asset quality: problem loans at 0.02% of loans (+2 bps YoY), with net recoveries of 0.01%.
  • Capital: tier 1 leverage ratio of 14.48%, up 103 bps from a year ago.
  • Funding: loans stand at 107.79% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.65%+33 bps YoY

Net Interest Margin (YTD, annualized)

4.00%+33 bps YoY

Efficiency Ratio (YTD, annualized)

52.91%-585 bps YoY

Tier 1 Leverage Ratio

14.48%+103 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.32%1.37%1.28%1.67%1.65%+33 bps
Return on Equity9.31%9.53%8.79%10.81%10.61%+130 bps
Net Interest Margin3.68%3.79%3.82%3.95%4.00%+33 bps
Efficiency Ratio58.75%57.29%60.04%52.69%52.91%-585 bps
Non-Interest Burden1.95%1.95%2.08%1.80%1.87%-8 bps
Growth
Asset Growth (YoY)1.65%1.86%0.21%0.17%1.35%-29 bps
Loan Growth (YoY)3.75%4.61%4.29%4.55%5.39%+164 bps
Deposit Growth (YoY)-2.07%-1.55%0.67%-0.10%-1.79%+28 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.02%0.02%0.03%0.02%+2 bps
Net Charge-Offs / Loans-0.08%-0.06%-0.08%-0.01%-0.01%+7 bps
Allowance / Loans2.01%1.98%1.98%1.95%1.94%-6 bps
Allowance Coverage of NPLsn/a103.6x107.9x56.0x110.6xn/a
Capital
Tier 1 Leverage Ratio13.45%13.96%14.29%14.20%14.48%+103 bps
Total Risk-Based Capital13.45%13.96%14.29%14.20%14.48%+103 bps
Equity / Assets14.73%14.94%15.44%15.45%15.85%+112 bps
Liquidity & Funding
Loans / Deposits100.45%105.50%105.08%102.75%107.79%+734 bps
Liquid Assets / Assets1.79%1.01%0.55%2.83%0.44%-135 bps
CRE / Total Capitaln/a29.34%29.63%30.16%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

FNB Bank

Fontanelle, IA · Cert 954 · Peer group: banks under $1B in assets in IA (n=134-135) · First Fontanelle Employee STK Ownership PLAN&TR

State charter, Fed member · FED · 5 branches

Q2 2026

$274.6MAssets
$227.8MLoans
$211.3MDeposits
$43.5MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 90% of banks under $1B in assets in IA (rank 14 of 135).
  • Widest gap: return on equity trails 48% of banks under $1B in assets in IA (rank 65 of 135).
  • Overall: at or above the peer median on 9 of 9 directional measures.

Return on Assets

1.66%

Rank 19 of 135

Net Interest Margin

4.00%

Rank 19 of 135

Efficiency Ratio

52.91%

Rank 49 of 135

Equity / Assets

15.85%

Rank 14 of 135

Non-interest income vs. expense

$1.3M$6.5MINCOMEEXPENSE
Unfavorable gap of $5.2M · efficiency ratio beats 64% of banks under $1B in assets in IA
Bank 52.91%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.66%0.92%1.19%1.47%Beats 86%19 / 135
Return on Equity10.45%7.99%10.26%13.14%Beats 52%65 / 135
Net Interest Margin4.00%2.95%3.41%3.73%Beats 86%19 / 135
Efficiency Ratio52.91%50.61%57.35%63.29%Beats 64%49 / 135
Asset Quality
Nonperforming Loans / Loans0.02%0.03%0.51%1.26%Beats 77%32 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 64%52 / 134
Capital
Tier 1 Capital Ratio14.48%11.23%13.31%15.45%Beats 64%49 / 135
Total Risk-Based Capital Ratio14.48%11.61%14.06%16.47%Beats 56%59 / 135
Equity / Assets15.85%9.87%11.05%13.07%Beats 90%14 / 135
Liquidity & Funding
Loans / Deposits107.79%68.54%81.55%91.24%95th pctl7 / 134
Loans / Assets82.94%57.61%68.06%76.23%92nd pctl11 / 135
Brokered Deposits / Depositsn/aNot reported for this institution