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Data through Q3 2026 · 4,200 institutions
Regulatory profile
Spencer, IN · FDIC certificate #13112
OWEN COUNTY STATE BANK is an FDIC-insured institution based in Spencer, IN (FDIC certificate #13112). In its Q3 2026 Call Report it reported total assets of $388M, total deposits of $323M and net loans of $278M. Its primary federal regulator is FDIC.
Plain-language readout
OWEN COUNTY STATE BANK has 3 quarters of reported history on file, from Q1 2026 to Q3 2026.
Total assets peaked at $392M in Q1 2026 and were lowest at $388M in Q3 2026.
Total deposits were highest at $327M in Q1 2026 and lowest at $323M in Q3 2026.
Over the whole period total assets fell 0.9%.
| Quarter | Assets | Deposits | Net loans | ROA | ROE | NIM |
|---|---|---|---|---|---|---|
| Q3 2026 | $388M | $323M | $278M | 0.89% | 13.05% | 3.67% |
| Q2 2026 | $389M | $324M | $266M | 0.81% | 11.87% | 3.54% |
| Q1 2026 | $392M | $327M | $265M | 0.72% | 10.61% | 3.47% |
History
| Line | Q2 2026 | Q1 2026 | Change | Change, percent |
|---|---|---|---|---|
| Assets | ||||
| Cash and balances due from depository institutions | $26.3M | $29.2M | -$2.9M | -9.9% |
| 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) | $73.3M | $75.1M | -$1.8M | -2.4% |
| Equity securities with readily determinable fair values, not held for trading | $0K | $0K | $0K | n/a |
| Loans and leases held for sale | $243K | $0K | +$243K | n/a |
| Net loans and leases (after allowance) | $266.2M | $264.8M | +$1.4M | +0.5% |
| Trading assets | $0K | $0K | $0K | n/a |
| Premises and fixed assets | $6.6M | $6.7M | -$58K | -0.9% |
| 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 | $15.8M | $15.8M | +$45K | +0.3% |
| Total assets | $388.5M | $391.6M | -$3.0M | -0.8% |
| Liabilities | ||||
| Total deposits | $323.8M | $326.7M | -$2.9M | -0.9% |
| 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 | $36.2M | $36.2M | -$3K | -0.0% |
| Subordinated notes and debentures | $0K | $0K | $0K | n/a |
| All other liabilities | $1.9M | $2.0M | -$162K | -8.0% |
| Total liabilities | $361.9M | $365.0M | -$3.1M | -0.9% |
| Equity | ||||
| Perpetual preferred stock | $0K | $0K | $0K | n/a |
| Common stock | $900K | $900K | $0K | 0.0% |
| Surplus | $14.3M | $14.3M | $0K | 0.0% |
| Retained earnings | $18.9M | $19.0M | -$47K | -0.2% |
| Accumulated other comprehensive income | -$7.4M | -$7.5M | +$137K | +1.8% |
| Other equity components | $0K | $0K | $0K | n/a |
| Total equity capital | $26.7M | $26.6M | +$90K | +0.3% |
| Credit and capital | ||||
| Gross nonperforming assets | $1.7M | $1.7M | -$61K | -3.5% |
| Adjusted nonperforming assets | $1.7M | $1.7M | -$61K | -3.5% |
| Tangible equity plus allowance | $30.2M | $30.1M | +$153K | +0.5% |
| Texas ratio (gross) | 5.54% | 5.77% | -0.23 pts | See points |
| Texas ratio (adjusted) | 5.54% | 5.77% | -0.23 pts | See points |
| Texas ratio (adjusted, with performing restructured) | 7.68% | 7.94% | -0.27 pts | See points |
| Tier 1 capital to risk-weighted assets | 12.51% | 12.61% | -0.10 pts | See points |
| Common equity Tier 1 to risk-weighted assets | 12.51% | 12.61% | -0.10 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 | 13.76% | 13.86% | -0.10 pts | See points |
| Tier 1 leverage (approximate) | 8.55% | 8.50% | +0.06 pts | See points |
| Construction and land loans to total capital | 70.04% | 70.10% | -0.06 pts | See points |
| Commercial real estate to total capital | 187.85% | 183.48% | +4.37 pts | See points |
| Dividend payout, year to date | 64.89% | 14.29% | +50.60 pts | See points |
| Securities unrealized gain (loss) to Tier 1 capital | -28.91% | -29.40% | +0.49 pts | See points |
| Liquidity | ||||
| Core deposits | $290.8M | $283.8M | +$7.0M | +2.5% |
| Non-core funding | $69.2M | $79.1M | -$10.0M | -12.6% |
| Loans to core deposits | 92.76% | 94.54% | -1.78 pts | See points |
| Loans to deposits | 83.33% | 82.12% | +1.21 pts | See points |
| Brokered deposits share of deposits | 4.64% | 5.88% | -1.24 pts | See points |
| Pledged securities share of securities | 0.00% | 0.00% | 0.00 pts | See points |
| Loans pledged, share of loans | 40.02% | 40.91% | -0.89 pts | See points |
| Volatile liabilities | $69.2M | $79.1M | -$10.0M | -12.6% |
| Earnings | ||||
| Earnings before provision, year to date | $2.2M | $978K | +$1.2M | +123.7% |
| Earnings before provision, single quarter | $1.2M | $978K | +$232K | +23.7% |
| Provision for credit losses, year to date | $150K | $75K | +$75K | +100.0% |
| Yield and cost | ||||
| Yield on loans and leases | 7.16% | 6.95% | +0.21 pts | See points |
| Yield on interest-bearing balances due from banks | 3.43% | 3.21% | +0.23 pts | See points |
| Total interest income to average assets | 5.35% | 5.29% | +0.06 pts | See points |
| Cost of interest-bearing transaction accounts | 1.25% | 1.28% | -0.03 pts | See points |
| Cost of savings and money market deposits | 2.25% | 2.13% | +0.12 pts | See points |
| Cost of time deposits | 3.92% | 4.01% | -0.09 pts | See points |
| Total interest expense to average assets | 2.06% | 2.15% | -0.08 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 | $388M | $323M | $278M | 0.89% | 13.05% | 3.67% |
| 2026-06-30 | $389M | $324M | $266M | 0.81% | 11.87% | 3.54% |
| 2026-03-31 | $392M | $327M | $265M | 0.72% | 10.61% | 3.47% |
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 |
|---|---|---|---|---|
| IN | $308.2M | 0.15% | 72 | 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.