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Data through Q3 2026 · 4,200 institutions
Regulatory profile
Panora, IA · FDIC certificate #226
GUTHRIE COUNTY STATE BANK is an FDIC-insured institution based in Panora, IA (FDIC certificate #226). In its Q3 2026 Call Report it reported total assets of $281M, total deposits of $206M and net loans of $164M. Its primary federal regulator is FDIC.
Plain-language readout
GUTHRIE COUNTY STATE BANK has 3 quarters of reported history on file, from Q1 2026 to Q3 2026.
Total assets peaked at $285M in Q1 2026 and were lowest at $279M in Q2 2026.
Total deposits were highest at $214M in Q1 2026 and lowest at $206M in Q3 2026.
Over the whole period total assets fell 1.6%.
| Quarter | Assets | Deposits | Net loans | ROA | ROE | NIM |
|---|---|---|---|---|---|---|
| Q3 2026 | $281M | $206M | $164M | 1.04% | 11.18% | 3.23% |
| Q2 2026 | $279M | $209M | $157M | 1.02% | 10.71% | 3.12% |
| Q1 2026 | $285M | $214M | $151M | 0.99% | 10.57% | 3.00% |
History
| Line | Q2 2026 | Q1 2026 | Change | Change, percent |
|---|---|---|---|---|
| Assets | ||||
| Cash and balances due from depository institutions | $6.8M | $20.1M | -$13.3M | -66.2% |
| Federal funds sold | $185K | $168K | +$17K | +10.1% |
| 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) | $99.8M | $98.0M | +$1.9M | +1.9% |
| Equity securities with readily determinable fair values, not held for trading | $648K | $648K | $0K | 0.0% |
| Loans and leases held for sale | $0K | $0K | $0K | n/a |
| Net loans and leases (after allowance) | $157.3M | $151.3M | +$6.0M | +4.0% |
| Trading assets | $0K | $0K | $0K | n/a |
| Premises and fixed assets | $3.8M | $3.8M | -$52K | -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 | $10.7M | $11.1M | -$354K | -3.2% |
| Total assets | $279.2M | $285.1M | -$5.9M | -2.1% |
| Liabilities | ||||
| Total deposits | $209.3M | $214.4M | -$5.0M | -2.4% |
| Federal funds purchased | $0K | $0K | $0K | n/a |
| Securities sold under agreements to repurchase | $4.8M | $4.2M | +$552K | +13.1% |
| Trading liabilities | $0K | $0K | $0K | n/a |
| Other borrowed money | $35.5M | $38.5M | -$3.0M | -7.8% |
| Subordinated notes and debentures | $0K | $0K | $0K | n/a |
| All other liabilities | $1.9M | $1.8M | +$95K | +5.3% |
| Total liabilities | $251.5M | $258.9M | -$7.4M | -2.9% |
| Equity | ||||
| Perpetual preferred stock | $0K | $0K | $0K | n/a |
| Common stock | $200K | $200K | $0K | 0.0% |
| Surplus | $16.1M | $16.1M | $0K | 0.0% |
| Retained earnings | $18.2M | $18.1M | +$115K | +0.6% |
| Accumulated other comprehensive income | -$6.8M | -$8.2M | +$1.4M | +17.3% |
| Other equity components | $0K | $0K | $0K | n/a |
| Total equity capital | $27.7M | $26.2M | +$1.5M | +5.9% |
| Credit and capital | ||||
| Gross nonperforming assets | $258K | $258K | $0K | 0.0% |
| Adjusted nonperforming assets | $258K | $258K | $0K | 0.0% |
| Tangible equity plus allowance | $29.7M | $28.2M | +$1.5M | +5.5% |
| Texas ratio (gross) | 0.87% | 0.91% | -0.05 pts | See points |
| Texas ratio (adjusted) | 0.87% | 0.91% | -0.05 pts | See points |
| Texas ratio (adjusted, with performing restructured) | 11.97% | 12.63% | -0.66 pts | See points |
| Tier 1 capital to risk-weighted assets | 16.71% | 17.40% | -0.69 pts | See points |
| Common equity Tier 1 to risk-weighted assets | 16.71% | 17.40% | -0.69 pts | See points |
| Tier 2 capital to risk-weighted assets | 1.01% | 1.04% | -0.03 pts | See points |
| Total risk-based capital to risk-weighted assets | 17.72% | 18.44% | -0.72 pts | See points |
| Tier 1 leverage (approximate) | 12.33% | 12.47% | -0.14 pts | See points |
| Construction and land loans to total capital | 12.35% | 16.96% | -4.61 pts | See points |
| Commercial real estate to total capital | 38.35% | 40.72% | -2.37 pts | See points |
| Dividend payout, year to date | 67.59% | 49.71% | +17.88 pts | See points |
| Securities unrealized gain (loss) to Tier 1 capital | -19.89% | -24.28% | +4.38 pts | See points |
| Liquidity | ||||
| Core deposits | $174.6M | $179.9M | -$5.3M | -2.9% |
| Non-core funding | $75.0M | $77.2M | -$2.2M | -2.9% |
| Loans to core deposits | 91.21% | 85.21% | +6.00 pts | See points |
| Loans to deposits | 76.09% | 71.51% | +4.59 pts | See points |
| Brokered deposits share of deposits | 10.91% | 10.66% | +0.26 pts | See points |
| Pledged securities share of securities | 49.88% | 50.32% | -0.44 pts | See points |
| Loans pledged, share of loans | 41.67% | 43.75% | -2.08 pts | See points |
| Volatile liabilities | $75.0M | $77.2M | -$2.2M | -2.9% |
| Earnings | ||||
| Earnings before provision, year to date | $1.5M | $702K | +$809K | +115.2% |
| Earnings before provision, single quarter | $809K | $702K | +$107K | +15.2% |
| Provision for credit losses, year to date | $38K | $0K | +$38K | n/a |
| Yield and cost | ||||
| Yield on loans and leases | 6.88% | 6.67% | +0.21 pts | See points |
| Yield on interest-bearing balances due from banks | 3.61% | 1.32% | +2.29 pts | See points |
| Total interest income to average assets | 5.27% | 5.14% | +0.12 pts | See points |
| Cost of interest-bearing transaction accounts | 2.45% | 2.28% | +0.17 pts | See points |
| Cost of savings and money market deposits | 1.38% | 1.38% | +0.01 pts | See points |
| Cost of time deposits | 4.03% | 4.11% | -0.08 pts | See points |
| Total interest expense to average assets | 2.23% | 2.28% | -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 | $281M | $206M | $164M | 1.04% | 11.18% | 3.23% |
| 2026-06-30 | $279M | $209M | $157M | 1.02% | 10.71% | 3.12% |
| 2026-03-31 | $285M | $214M | $151M | 0.99% | 10.57% | 3.00% |
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 |
|---|---|---|---|---|
| IA | $206M | 0.16% | 130 | 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.