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Data through Q3 2026 · 4,200 institutions
Regulatory profile
Covington, KY · FDIC certificate #27841
CITIZENS FS&LA is an FDIC-insured institution based in Covington, KY (FDIC certificate #27841). In its Q3 2026 Call Report it reported total assets of $42M, total deposits of $28M and net loans of $29M. Its primary federal regulator is OCC.
Plain-language readout
CITIZENS FS&LA has 3 quarters of reported history on file, from Q1 2026 to Q3 2026.
Total assets peaked at $42M in Q2 2026 and were lowest at $41M in Q1 2026.
Total deposits were highest at $28M in Q2 2026 and lowest at $27M in Q1 2026.
Over the whole period total assets rose 2.7%.
| Quarter | Assets | Deposits | Net loans | ROA | ROE | NIM |
|---|---|---|---|---|---|---|
| Q3 2026 | $42M | $28M | $29M | 0.20% | 0.74% | 2.36% |
| Q2 2026 | $42M | $28M | $30M | 0.24% | 0.88% | 2.45% |
| Q1 2026 | $41M | $27M | $31M | 0.21% | 0.74% | 2.38% |
History
| Line | Q2 2026 | Q1 2026 | Change | Change, percent |
|---|---|---|---|---|
| Assets | ||||
| Cash and balances due from depository institutions | $4.0M | $2.3M | +$1.7M | +75.9% |
| Federal funds sold | $0K | $0K | $0K | n/a |
| Securities purchased under agreements to resell | $0K | $0K | $0K | n/a |
| Securities (available for sale at fair value plus held to maturity net of allowance) | $6.7M | $6.3M | +$449K | +7.2% |
| Equity securities with readily determinable fair values, not held for trading | $284K | $734K | -$450K | -61.3% |
| Loans and leases held for sale | $0K | $0K | $0K | n/a |
| Net loans and leases (after allowance) | $30.3M | $30.7M | -$479K | -1.6% |
| Trading assets | $0K | $0K | $0K | n/a |
| Premises and fixed assets | $69K | $70K | -$1K | -1.4% |
| Other real estate owned | $0K | $0K | $0K | n/a |
| Investments in unconsolidated subsidiaries and associated companies | $0K | $0K | $0K | n/a |
| Direct and indirect investments in real estate ventures | $0K | $0K | $0K | n/a |
| Intangible assets (goodwill, servicing, other) | $0K | $0K | $0K | n/a |
| All other assets | $483K | $469K | +$14K | +3.0% |
| Total assets | $41.9M | $40.6M | +$1.3M | +3.1% |
| Liabilities | ||||
| Total deposits | $28.1M | $26.8M | +$1.3M | +4.9% |
| Federal funds purchased | $0K | $0K | $0K | n/a |
| Securities sold under agreements to repurchase | $0K | $0K | $0K | n/a |
| Trading liabilities | $0K | $0K | $0K | n/a |
| Other borrowed money | $2.4M | $2.5M | -$83K | -3.4% |
| Subordinated notes and debentures | $0K | $0K | $0K | n/a |
| All other liabilities | $103K | $60K | +$43K | +71.7% |
| Total liabilities | $30.5M | $29.3M | +$1.3M | +4.3% |
| Equity | ||||
| Perpetual preferred stock | $0K | $0K | $0K | n/a |
| Common stock | $0K | $0K | $0K | n/a |
| Surplus | $0K | $0K | $0K | n/a |
| Retained earnings | $11.6M | $11.5M | +$29K | +0.3% |
| Accumulated other comprehensive income | -$239K | -$221K | -$18K | -8.1% |
| Other equity components | $0K | $0K | $0K | n/a |
| Total equity capital | $11.3M | $11.3M | +$11K | +0.1% |
| Credit and capital | ||||
| Gross nonperforming assets | $0K | $26K | -$26K | -100.0% |
| Adjusted nonperforming assets | $0K | $26K | -$26K | -100.0% |
| Tangible equity plus allowance | $11.6M | $11.6M | +$11K | +0.1% |
| Texas ratio (gross) | 0.00% | 0.22% | -0.22 pts | See points |
| Texas ratio (adjusted) | 0.00% | 0.22% | -0.22 pts | See points |
| Texas ratio (adjusted, with performing restructured) | 0.00% | 0.22% | -0.22 pts | See points |
| Tier 1 capital to risk-weighted assets | 58.97% | 58.69% | +0.28 pts | See points |
| Common equity Tier 1 to risk-weighted assets | 58.97% | 58.69% | +0.28 pts | See points |
| Tier 2 capital to risk-weighted assets | 1.25% | 1.25% | -0.00 pts | See points |
| Total risk-based capital to risk-weighted assets | 60.22% | 59.94% | +0.28 pts | See points |
| Tier 1 leverage (approximate) | 28.05% | 28.07% | -0.03 pts | See points |
| Construction and land loans to total capital | 5.64% | 5.67% | -0.04 pts | See points |
| Commercial real estate to total capital | 15.49% | 15.60% | -0.10 pts | See points |
| Dividend payout, year to date | 0.00% | 0.00% | 0.00 pts | See points |
| Securities unrealized gain (loss) to Tier 1 capital | -2.62% | -2.49% | -0.13 pts | See points |
| Liquidity | ||||
| Core deposits | $23.9M | $23.5M | +$383K | +1.6% |
| Non-core funding | $6.5M | $5.7M | +$836K | +14.7% |
| Loans to core deposits | 127.74% | 131.86% | -4.12 pts | See points |
| Loans to deposits | 108.86% | 115.95% | -7.09 pts | See points |
| Brokered deposits share of deposits | 0.00% | 0.00% | 0.00 pts | See points |
| Pledged securities share of securities | 0.00% | 0.00% | 0.00 pts | See points |
| Loans pledged, share of loans | 7.82% | 7.97% | -0.15 pts | See points |
| Volatile liabilities | $6.5M | $5.7M | +$836K | +14.7% |
| Earnings | ||||
| Earnings before provision, year to date | $29K | $2K | +$27K | +1350.0% |
| Earnings before provision, single quarter | $27K | $2K | +$25K | +1250.0% |
| Provision for credit losses, year to date | $0K | $0K | $0K | n/a |
| Yield and cost | ||||
| Yield on loans and leases | 5.52% | 5.38% | +0.14 pts | See points |
| Yield on interest-bearing balances due from banks | 3.57% | 4.90% | -1.33 pts | See points |
| Total interest income to average assets | 4.78% | 4.63% | +0.15 pts | See points |
| Cost of interest-bearing transaction accounts | 1.49% | 1.42% | +0.06 pts | See points |
| Cost of savings and money market deposits | 0.00% | 0.96% | -0.96 pts | See points |
| Cost of time deposits | 3.63% | 3.67% | -0.03 pts | See points |
| Total interest expense to average assets | 2.28% | 2.30% | -0.02 pts | See points |
Dollar lines show the change in dollars and percent. Ratio lines show the change in percentage points. Earnings lines marked year to date restart each January; the single-quarter line removes that restart.
Recent activity
No reviewed changes are available for this institution in the tracked window. This does not establish that no event occurred.
Ten-year database
| Quarter | Assets | Deposits | Net loans | ROA | ROE | NIM |
|---|---|---|---|---|---|---|
| 2026-09-30 | $42M | $28M | $29M | 0.20% | 0.74% | 2.36% |
| 2026-06-30 | $42M | $28M | $30M | 0.24% | 0.88% | 2.45% |
| 2026-03-31 | $41M | $27M | $31M | 0.21% | 0.74% | 2.38% |
Branch detail unavailable. Locations are not inferred from headquarters.
Annual FDIC Summary of Deposits, by state, as of the 2025 snapshot effective 2025-06-30. Deposits and share are as of that retained annual snapshot, not a quarterly balance — do not compare directly to Call Report deposit figures reported elsewhere on this profile.
| State | Deposits | Market share | Rank | Year over year |
|---|---|---|---|---|
| KY | $27.6M | 0.02% | 148 | Continuing · -0.00 pp |
Source: FDIC Summary of Deposits, annual release. Market share divides this institution's reported branch deposits by all retained deposits in the same state for the same year — not a quarterly balance, current rate, or organic-growth attribution. Inspect year-over-year market change →
Workforce history unavailable: no compatible reported FTE or office observation. Missing values are not zero.
No matched ownership, transformations, or reviewed revisions are available. Absence of a match is not proof that no change occurred.