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Data through Q3 2026 · 4,200 institutions
Regulatory profile
Wausa, NE · FDIC certificate #13819
COMMERCIAL STATE BANK is an FDIC-insured institution based in Wausa, NE (FDIC certificate #13819). In its Q3 2026 Call Report it reported total assets of $261M, total deposits of $234M and net loans of $217M. Its primary federal regulator is FDIC.
Plain-language readout
COMMERCIAL STATE BANK has 3 quarters of reported history on file, from Q1 2026 to Q3 2026.
Total assets peaked at $264M in Q2 2026 and were lowest at $254M in Q1 2026.
Total deposits were highest at $237M in Q2 2026 and lowest at $227M in Q1 2026.
Over the whole period total assets rose 2.9%.
| Quarter | Assets | Deposits | Net loans | ROA | ROE | NIM |
|---|---|---|---|---|---|---|
| Q3 2026 | $261M | $234M | $217M | 1.81% | 18.77% | 4.00% |
| Q2 2026 | $264M | $237M | $216M | 1.83% | 19.07% | 3.96% |
| Q1 2026 | $254M | $227M | $212M | 1.73% | 17.78% | 3.94% |
History
| Line | Q2 2026 | Q1 2026 | Change | Change, percent |
|---|---|---|---|---|
| Assets | ||||
| Cash and balances due from depository institutions | $14.1M | $9.2M | +$4.9M | +53.1% |
| 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) | $23.9M | $23.5M | +$461K | +2.0% |
| Equity securities with readily determinable fair values, not held for trading | $0K | $0K | $0K | n/a |
| Loans and leases held for sale | $834K | $546K | +$288K | +52.7% |
| Net loans and leases (after allowance) | $215.6M | $211.1M | +$4.5M | +2.1% |
| Trading assets | $0K | $0K | $0K | n/a |
| Premises and fixed assets | $3.3M | $3.2M | +$60K | +1.9% |
| 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 | $6.6M | $6.4M | +$233K | +3.6% |
| Total assets | $264.4M | $254.0M | +$10.5M | +4.1% |
| Liabilities | ||||
| Total deposits | $237.3M | $227.3M | +$10.0M | +4.4% |
| 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 | $18K | $27K | -$9K | -33.3% |
| Subordinated notes and debentures | $0K | $0K | $0K | n/a |
| All other liabilities | $2.1M | $2.0M | +$132K | +6.5% |
| Total liabilities | $239.5M | $229.4M | +$10.1M | +4.4% |
| Equity | ||||
| Perpetual preferred stock | $0K | $0K | $0K | n/a |
| Common stock | $200K | $200K | $0K | 0.0% |
| Surplus | $3.8M | $3.8M | $0K | 0.0% |
| Retained earnings | $21.2M | $20.9M | +$353K | +1.7% |
| Accumulated other comprehensive income | -$290K | -$290K | $0K | 0.0% |
| Other equity components | $0K | $0K | $0K | n/a |
| Total equity capital | $25.0M | $24.6M | +$353K | +1.4% |
| Credit and capital | ||||
| Gross nonperforming assets | $260K | $396K | -$136K | -34.3% |
| Adjusted nonperforming assets | $260K | $396K | -$136K | -34.3% |
| Tangible equity plus allowance | $27.3M | $27.0M | +$334K | +1.2% |
| Texas ratio (gross) | 0.95% | 1.47% | -0.52 pts | See points |
| Texas ratio (adjusted) | 0.95% | 1.47% | -0.52 pts | See points |
| Texas ratio (adjusted, with performing restructured) | 0.95% | 1.47% | -0.52 pts | See points |
| Tier 1 capital to risk-weighted assets | Not reported | Not reported | Not reported | See points |
| Common equity Tier 1 to risk-weighted assets | Not reported | Not reported | Not reported | See points |
| Tier 2 capital to risk-weighted assets | Not reported | Not reported | Not reported | See points |
| Total risk-based capital to risk-weighted assets | Not reported | Not reported | Not reported | See points |
| Tier 1 leverage (approximate) | 9.64% | 9.82% | -0.18 pts | See points |
| Construction and land loans to total capital | 45.59% | 48.55% | -2.96 pts | See points |
| Commercial real estate to total capital | 209.06% | 214.10% | -5.04 pts | See points |
| Dividend payout, year to date | 55.14% | 35.59% | +19.55 pts | See points |
| Securities unrealized gain (loss) to Tier 1 capital | -1.77% | -1.93% | +0.16 pts | See points |
| Liquidity | ||||
| Core deposits | $184.0M | $172.6M | +$11.4M | +6.6% |
| Non-core funding | $53.3M | $54.8M | -$1.5M | -2.7% |
| Loans to core deposits | 118.46% | 123.71% | -5.25 pts | See points |
| Loans to deposits | 91.86% | 93.92% | -2.05 pts | See points |
| Brokered deposits share of deposits | 5.26% | 6.58% | -1.33 pts | See points |
| Pledged securities share of securities | 62.47% | 57.73% | +4.73 pts | See points |
| Loans pledged, share of loans | 5.48% | 5.85% | -0.38 pts | See points |
| Volatile liabilities | $53.3M | $54.8M | -$1.5M | -2.7% |
| Earnings | ||||
| Earnings before provision, year to date | $2.6M | $1.2M | +$1.4M | +116.3% |
| Earnings before provision, single quarter | $1.4M | $1.2M | +$192K | +16.3% |
| Provision for credit losses, year to date | $165K | $75K | +$90K | +120.0% |
| Yield and cost | ||||
| Yield on loans and leases | 7.25% | 7.14% | +0.11 pts | See points |
| Yield on interest-bearing balances due from banks | 0.21% | 0.27% | -0.07 pts | See points |
| Total interest income to average assets | 6.30% | 6.23% | +0.07 pts | See points |
| Cost of interest-bearing transaction accounts | 1.54% | 1.52% | +0.02 pts | See points |
| Cost of savings and money market deposits | 1.84% | 1.80% | +0.04 pts | See points |
| Cost of time deposits | 3.89% | 3.90% | -0.01 pts | See points |
| Total interest expense to average assets | 2.53% | 2.52% | +0.01 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 | $261M | $234M | $217M | 1.81% | 18.77% | 4.00% |
| 2026-06-30 | $264M | $237M | $216M | 1.83% | 19.07% | 3.96% |
| 2026-03-31 | $254M | $227M | $212M | 1.73% | 17.78% | 3.94% |
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 |
|---|---|---|---|---|
| NE | $216.8M | 0.23% | 75 | Continuing · +0.01 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.