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Data through Q3 2026 · 4,200 institutions
Regulatory profile
Morehead, KY · FDIC certificate #31409
FIRST FS&LA is an FDIC-insured institution based in Morehead, KY (FDIC certificate #31409). In its Q3 2026 Call Report it reported total assets of $40M, total deposits of $29M and net loans of $36M. 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 $41M in Q2 2026 and were lowest at $40M in Q3 2026.
Total deposits were highest at $30M in Q2 2026 and lowest at $29M in Q3 2026.
Over the whole period total assets fell 1.2%.
| Quarter | Assets | Deposits | Net loans | ROA | ROE | NIM |
|---|---|---|---|---|---|---|
| Q3 2026 | $40M | $29M | $36M | 0.39% | 1.49% | 4.01% |
| Q2 2026 | $41M | $30M | $36M | 0.54% | 2.09% | 4.12% |
| Q1 2026 | $41M | $30M | $37M | 0.62% | 2.39% | 4.14% |
History
| Line | Q2 2026 | Q1 2026 | Change | Change, percent |
|---|---|---|---|---|
| Assets | ||||
| Cash and balances due from depository institutions | $3.7M | $3.1M | +$626K | +20.2% |
| 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) | $0K | $0K | $0K | n/a |
| Equity securities with readily determinable fair values, not held for trading | $0K | $0K | $0K | n/a |
| Loans and leases held for sale | $0K | $0K | $0K | n/a |
| Net loans and leases (after allowance) | $36.4M | $36.5M | -$78K | -0.2% |
| Trading assets | $0K | $0K | $0K | n/a |
| Premises and fixed assets | $593K | $599K | -$6K | -1.0% |
| 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 | $584K | $643K | -$59K | -9.2% |
| Total assets | $41.3M | $40.8M | +$483K | +1.2% |
| Liabilities | ||||
| Total deposits | $30.3M | $29.9M | +$397K | +1.3% |
| 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 | $441K | $393K | +$48K | +12.2% |
| Total liabilities | $30.8M | $30.3M | +$445K | +1.5% |
| Equity | ||||
| Perpetual preferred stock | $0K | $0K | $0K | n/a |
| Common stock | $0K | $0K | $0K | n/a |
| Surplus | $0K | $0K | $0K | n/a |
| Retained earnings | $10.5M | $10.4M | +$47K | +0.5% |
| Accumulated other comprehensive income | $107K | $116K | -$9K | -7.8% |
| Other equity components | $0K | $0K | $0K | n/a |
| Total equity capital | $10.6M | $10.5M | +$38K | +0.4% |
| Credit and capital | ||||
| Gross nonperforming assets | $1.1M | $792K | +$339K | +42.8% |
| Adjusted nonperforming assets | $1.1M | $792K | +$339K | +42.8% |
| Tangible equity plus allowance | $11.0M | $11.0M | +$41K | +0.4% |
| Texas ratio (gross) | 10.27% | 7.22% | +3.05 pts | See points |
| Texas ratio (adjusted) | 10.27% | 7.22% | +3.05 pts | See points |
| Texas ratio (adjusted, with performing restructured) | 12.94% | 9.92% | +3.01 pts | See points |
| Tier 1 capital to risk-weighted assets | 40.77% | 38.68% | +2.09 pts | See points |
| Common equity Tier 1 to risk-weighted assets | 40.77% | 38.68% | +2.09 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 | 42.02% | 39.93% | +2.09 pts | See points |
| Tier 1 leverage (approximate) | 25.61% | 25.97% | -0.36 pts | See points |
| Construction and land loans to total capital | 20.92% | 33.11% | -12.19 pts | See points |
| Commercial real estate to total capital | 61.93% | 61.97% | -0.04 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 | 0.00% | 0.00% | 0.00 pts | See points |
| Liquidity | ||||
| Core deposits | $25.2M | $26.5M | -$1.3M | -4.8% |
| Non-core funding | $5.1M | $3.5M | +$1.7M | +48.2% |
| Loans to core deposits | 146.45% | 139.68% | +6.77 pts | See points |
| Loans to deposits | 121.63% | 123.49% | -1.86 pts | See points |
| Brokered deposits share of deposits | 0.00% | 0.00% | 0.00 pts | See points |
| Pledged securities share of securities | Not reported | Not reported | Not reported | See points |
| Loans pledged, share of loans | 0.28% | 0.49% | -0.21 pts | See points |
| Volatile liabilities | $5.1M | $3.5M | +$1.7M | +48.2% |
| Earnings | ||||
| Earnings before provision, year to date | $145K | $82K | +$63K | +76.8% |
| Earnings before provision, single quarter | $63K | $82K | -$19K | -23.2% |
| Provision for credit losses, year to date | $6K | $3K | +$3K | +100.0% |
| Yield and cost | ||||
| Yield on loans and leases | 6.35% | 6.33% | +0.01 pts | See points |
| Yield on interest-bearing balances due from banks | 3.26% | 3.10% | +0.16 pts | See points |
| Total interest income to average assets | 6.05% | 6.06% | -0.01 pts | See points |
| Cost of interest-bearing transaction accounts | 0.00% | 0.00% | 0.00 pts | See points |
| Cost of savings and money market deposits | 0.29% | 0.32% | -0.03 pts | See points |
| Cost of time deposits | 3.36% | 3.38% | -0.02 pts | See points |
| Total interest expense to average assets | 2.10% | 2.05% | +0.04 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 | $40M | $29M | $36M | 0.39% | 1.49% | 4.01% |
| 2026-06-30 | $41M | $30M | $36M | 0.54% | 2.09% | 4.12% |
| 2026-03-31 | $41M | $30M | $37M | 0.62% | 2.39% | 4.14% |
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 | $28.3M | 0.02% | 147 | 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.