Gross Texas ratio7.41%
No guarantee carve-out. Nonperforming assets $2.8M.
Loading bank profile
Data through Q3 2026 · 4,200 institutions
Regulatory profile
Lincoln, NE · FDIC certificate #5396
CITY BANK&TRUST CO is an FDIC-insured institution based in Lincoln, NE (FDIC certificate #5396). In its Q3 2026 Call Report it reported total assets of $356M, total deposits of $320M and net loans of $288M. Its primary federal regulator is FDIC.
Line-by-line detail on this page is rebuilt from the Q2 2026 Call Report schedules and earlier quarters. Peer comparisons use banks with $300 million-$1 billion in assets for the same quarter.
Asset quality
The Texas ratio compares nonperforming assets with the cushion that absorbs them: tangible equity plus the allowance for credit losses. A high gross figure can overstate risk when much of the problem balance is guaranteed by the US government, so the worksheet shows the gross ratio, the ratio after guarantees, and the ratio after guarantees including performing restructured loans.
No guarantee carve-out. Nonperforming assets $2.8M.
Nonperforming assets $2.8M after guarantees.
Adds $2.1M of modified loans that are still paying.
| Line | Amount | Call Report fields |
|---|---|---|
| Nonaccrual loans and leases | $2.8M | RCON1403 |
| less Guaranteed portion of nonaccrual (incl. rebooked GNMA) | $0K | RCONK041, RCONK044 |
| Past due 90+ days and still accruing | $52K | RCON1407 |
| less Guaranteed portion of 90+ days (incl. rebooked GNMA) | $0K | RCONK040, RCONK043 |
| plus Other real estate owned | $0K | RCON2150 |
| Adjusted nonperforming assets | $2.8M | Nonaccrual and 90+ days net of guarantees, plus OREO |
| plus Performing restructured (modified) loans | $2.1M | RCONHK25, RCONHK26, RCONHK27, RCONHK28 |
| Adjusted, including performing restructured | $5.0M | The line above plus modified loans that are still paying |
| Total equity capital | $34.0M | RCON3210 |
| less Intangible assets | $0K | RCON2143 |
| Tangible equity | $34.0M | Total equity capital less intangible assets |
| plus Allowance for credit losses | $4.2M | RCON3123 |
| Tangible equity plus allowance (the cushion) | $38.2M | Denominator for every ratio above |
| Gross nonperforming assets | $2.8M | Nonaccrual + 90+ days + OREO, no carve-outs |
Formula: (Nonaccrual + 90+ days past due + OREO, less government-guaranteed portions) / (tangible equity + allowance for credit losses) x 100. Tangible equity = total equity capital less intangible assets. A line shows Not reported when the bank did not file that field; the ratios that need it are then withheld rather than estimated.
Funding stability
| Measure | Value | Call Report fields |
|---|---|---|
| Core deposits | $255.9M | RCON2200, RCON2365, RCONJ474, RCONK220 |
| Non-core funding | $32.5M | RCON2365, RCONJ474, RCONK220, RCON3190 |
| Loans to core deposits | 114.59% | RCONB528, RCON2200, RCON2365, RCONJ474, RCONK220 |
| Loans to deposits | 101.69% | RCONB528, RCON2200 |
| Brokered deposits, share of deposits | 4.85% | RCON2365, RCON2200 |
| Listing-service deposits, share of deposits | 0.00% | RCONK223, RCON2200 |
| Reciprocal deposits, share of deposits | 0.07% | RCONJH83, RCON2200 |
| Pledged securities, share of securities | 64.23% | RCON0416, RCON1773, RCON1754 |
Definitions. Core deposits = total deposits - brokered deposits - time deposits over $250K + brokered deposits over $250K (those are in both lines, so adding them back avoids a double count). Non-core funding = brokered deposits + time deposits over $250K - brokered deposits over $250K (double count removed) + other borrowed money + fed funds purchased + repurchase agreements + subordinated debt.
Commitments
| Item | Amount | Call Report fields |
|---|---|---|
| Unused home equity lines | $2.2M | RCON3814 |
| Unused credit card lines | $0K | RCON3815 |
| Securities underwriting commitments | Not reported | RCON3817 |
| Unsecured commercial real estate-purpose commitments | $4K | RCON6550 |
| Unused 1-4 family construction commitments | $5.3M | RCONF164 |
| Unused commercial real estate, other construction and land commitments | $8.3M | RCONF165 |
| Unused commercial and industrial commitments | $5.7M | RCONJ457 |
| All other unused commitments | $12.7M | RCONJ459 |
| Commercial and similar letters of credit | $0K | RCON3411 |
| Financial standby letters of credit | $451K | RCON3819 |
| Performance standby letters of credit | $1.6M | RCON3821 |
| Securities borrowed | $0K | RCON3432 |
| Securities lent | $0K | RCON3433 |
| Interest rate contracts (notional amount) | $0K | RCONA126 |
| Total unused commitments reported | $34.3M | 7 lines reported |
Sum of the unused-commitment lines the bank reported. Letters of credit and derivatives notional are excluded. Interest rate contracts are a notional amount, the size of the contracts rather than money at risk.
Capital
| Measure | Value | Call Report fields |
|---|---|---|
| Tier 1 capital | $34.1M | RCOA8274 |
| Tier 2 capital | Not reported | RCOA5311 |
| Risk-weighted assets | Not reported | RCOAA223 |
| Tier 1 capital to risk-weighted assets This bank elected the community bank leverage ratio framework, so it does not report risk-weighted assets or risk-based capital ratios. | Not reported | RCOA8274, RCOAA223 |
| Common equity Tier 1 to risk-weighted assets This bank elected the community bank leverage ratio framework, so it does not report risk-weighted assets or risk-based capital ratios. | Not reported | RCOAP859, RCOAA223 |
| Tier 2 capital to risk-weighted assets This bank elected the community bank leverage ratio framework, so it does not report risk-weighted assets or risk-based capital ratios. | Not reported | RCOA5311, RCOAA223 |
| Total risk-based capital to risk-weighted assets This bank elected the community bank leverage ratio framework, so it does not report risk-weighted assets or risk-based capital ratios. | Not reported | RCOA3792, RCOAA223 |
| Tier 1 leverage Tier 1 capital divided by average total assets net of deductions, the regulatory leverage ratio. | 10.03% | RCOA8274, RCOAA224 |
| Construction and land loans to total capital Construction, land development and other land loans divided by Tier 1 capital plus the allowance for credit losses, because total risk-based capital is not reported. | 53.78% | RCONF158, RCONF159, RCOA8274, RCON3123 |
| Commercial real estate to total capital Construction and land, multifamily and non-owner-occupied non-farm non-residential loans divided by Tier 1 capital plus the allowance for credit losses, because total risk-based capital is not reported. An approximation of the interagency concentration guidance, which uses the same loan groups. | 302.52% | RCONF158, RCONF159, RCON1460, RCONF161, RCOA8274, RCON3123 |
| Cash dividends, year to date Cash dividends declared on common and preferred stock, year to date. | $2.6M | RIAD4460, RIAD4470 |
| Dividend payout, year to date Dividends divided by net income, year to date; withheld when net income is not positive. | 166.86% | RIAD4460, RIAD4470, RIAD4340 |
| Bank-owned life insurance | $0K | RCONK201, RCONK202, RCONK270 |
| Bank-owned life insurance to Tier 1 capital | 0.00% | RCONK201, RCONK202, RCONK270, RCOA8274 |
Securities
| Type | Available for sale: cost | Available for sale: fair value | Held to maturity: cost | Held to maturity: fair value |
|---|---|---|---|---|
| US Treasury securities | $13.5M | $13.5M | $0K | $0K |
| State and municipal securities | $540K | $540K | $160K | $160K |
| Other domestic debt securities | $0K | $0K | $0K | $0K |
| Foreign debt securities | $0K | $0K | $0K | $0K |
| Agency, mortgage-backed, asset-backed and other (total less the types above) | $8K | $8K | $0K | $0K |
| Total | $14.1M | $14.0M | $160K | $160K |
| Measure | Value | Call Report fields |
|---|---|---|
| Unrealized gain (loss), available for sale | -$44K | RCON1773, RCON1772 |
| Unrealized gain (loss), held to maturity | $0K | RCON1771, RCON1754 |
| Combined unrealized result as a share of Tier 1 capital | -0.13% | RCON1773, RCON1772, RCON1771, RCON1754, RCOA8274 |
| Combined unrealized result as a share of deposits | -0.02% | RCON1773, RCON1772, RCON1771, RCON1754, RCON2200 |
Fair value less cost. A negative figure is a paper loss; held-to-maturity losses do not reach equity until a security is sold. The agency, mortgage-backed and asset-backed line is the portfolio total less the types listed, so it moves with them.
Peer position: Bottom 20%21–35%36–50%Top 50% Position among peers is always written out, never shown by colour alone.
Coverage
These items exist in other bank data products. They are listed here instead of shown with estimated numbers.