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Data through Q3 2026 · 4,200 institutions
Regulatory profile
Newark, OH · FDIC certificate #29090
FIRST FS&LA is an FDIC-insured institution based in Newark, OH (FDIC certificate #29090). In its Q3 2026 Call Report it reported total assets of $293M, total deposits of $250M and net loans of $222M. Its primary federal regulator is OCC.
Plain-language readout
FIRST FS&LA has 3 quarters of reported history on file, from Q1 2026 to Q3 2026.
Total assets peaked at $295M in Q1 2026 and were lowest at $293M in Q3 2026.
Total deposits were highest at $254M in Q1 2026 and lowest at $250M in Q3 2026.
Over the whole period total assets fell 0.7%.
| Quarter | Assets | Deposits | Net loans | ROA | ROE | NIM |
|---|---|---|---|---|---|---|
| Q3 2026 | $293M | $250M | $222M | 0.50% | 3.74% | 3.27% |
| Q2 2026 | $294M | $251M | $210M | 0.50% | 3.77% | 3.21% |
| Q1 2026 | $295M | $254M | $212M | 0.47% | 3.55% | 3.12% |
History
| Line | Q2 2026 | Q1 2026 | Change | Change, percent |
|---|---|---|---|---|
| Assets | ||||
| Cash and balances due from depository institutions | $27.1M | $24.7M | +$2.4M | +9.7% |
| 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) | $38.7M | $40.9M | -$2.2M | -5.4% |
| Equity securities with readily determinable fair values, not held for trading | $0K | $0K | $0K | n/a |
| Loans and leases held for sale | $0K | $399K | -$399K | -100.0% |
| Net loans and leases (after allowance) | $209.9M | $211.3M | -$1.3M | -0.6% |
| Trading assets | $0K | $0K | $0K | n/a |
| Premises and fixed assets | $4.5M | $4.5M | -$22K | -0.5% |
| 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) | $857K | $901K | -$44K | -4.9% |
| All other assets | $12.5M | $12.2M | +$339K | +2.8% |
| Total assets | $293.5M | $294.8M | -$1.3M | -0.4% |
| Liabilities | ||||
| Total deposits | $250.7M | $253.7M | -$2.9M | -1.2% |
| 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 | $0K | $0K | $0K | n/a |
| Subordinated notes and debentures | $0K | $0K | $0K | n/a |
| All other liabilities | $3.0M | $1.7M | +$1.3M | +72.4% |
| Total liabilities | $253.7M | $255.4M | -$1.7M | -0.7% |
| Equity | ||||
| Perpetual preferred stock | $0K | $0K | $0K | n/a |
| Common stock | $0K | $0K | $0K | n/a |
| Surplus | $0K | $0K | $0K | n/a |
| Retained earnings | $41.5M | $41.1M | +$395K | +1.0% |
| Accumulated other comprehensive income | -$1.7M | -$1.7M | +$8K | +0.5% |
| Other equity components | $0K | $0K | $0K | n/a |
| Total equity capital | $39.8M | $39.4M | +$403K | +1.0% |
| Credit and capital | ||||
| Gross nonperforming assets | $2.7M | $2.4M | +$305K | +12.7% |
| Adjusted nonperforming assets | $2.7M | $2.4M | +$305K | +12.7% |
| Tangible equity plus allowance | $40.4M | $40.0M | +$444K | +1.1% |
| Texas ratio (gross) | 6.70% | 6.01% | +0.69 pts | See points |
| Texas ratio (adjusted) | 6.70% | 6.01% | +0.69 pts | See points |
| Texas ratio (adjusted, with performing restructured) | 10.70% | 10.08% | +0.62 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) | 14.18% | 13.91% | +0.27 pts | See points |
| Construction and land loans to total capital | 33.69% | 40.68% | -6.99 pts | See points |
| Commercial real estate to total capital | 63.23% | 72.73% | -9.50 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 | -11.50% | -11.61% | +0.11 pts | See points |
| Liquidity | ||||
| Core deposits | $213.4M | $217.1M | -$3.7M | -1.7% |
| Non-core funding | $37.3M | $36.5M | +$793K | +2.2% |
| Loans to core deposits | 99.04% | 97.95% | +1.09 pts | See points |
| Loans to deposits | 84.30% | 83.85% | +0.45 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 | 62.62% | 63.25% | -0.63 pts | See points |
| Volatile liabilities | $37.3M | $36.5M | +$793K | +2.2% |
| Earnings | ||||
| Earnings before provision, year to date | $960K | $461K | +$499K | +108.2% |
| Earnings before provision, single quarter | $499K | $461K | +$38K | +8.2% |
| Provision for credit losses, year to date | $53K | $37K | +$16K | +43.2% |
| Yield and cost | ||||
| Yield on loans and leases | 6.56% | 6.42% | +0.14 pts | See points |
| Yield on interest-bearing balances due from banks | 3.70% | 3.45% | +0.25 pts | See points |
| Total interest income to average assets | 5.29% | 5.16% | +0.13 pts | See points |
| Cost of interest-bearing transaction accounts | 0.13% | 0.13% | +0.00 pts | See points |
| Cost of savings and money market deposits | 2.06% | 1.98% | +0.08 pts | See points |
| Cost of time deposits | 3.68% | 3.61% | +0.06 pts | See points |
| Total interest expense to average assets | 2.21% | 2.26% | -0.05 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 | $293M | $250M | $222M | 0.50% | 3.74% | 3.27% |
| 2026-06-30 | $294M | $251M | $210M | 0.50% | 3.77% | 3.21% |
| 2026-03-31 | $295M | $254M | $212M | 0.47% | 3.55% | 3.12% |
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 |
|---|---|---|---|---|
| OH | $251.6M | 0.04% | 89 | 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.