# LINCOLN SAVINGS BANK
REINBECK, IA · FDIC certificate 14207 · asset band $1-10B · latest filing 2026-06 · live

**Verdict on the desk:** this could be *credit-stressed*. Composite score 4 (one point per flag, capital below 5% counted twice; 7 or more is where departures cluster).

## What the filing shows (filed dollars, derived ratios; band percentiles in parentheses)

| Measure | Value | Band median |
|---|---|---|
| Total assets | $1.71B | |
| Deposits | $1.47B | |
| Loans and leases | $1.18B | |
| Total equity | $167.8M | |
| Loans / deposits | 79.04% (p30 of band) | 87.10% |
| Liquid assets / assets | 24.24% (p62 of band) | |
| Uninsured deposits / deposits | 23.48% (p26 of band) | 30.76% |
| Brokered deposits | 4.37% | |
| Wholesale funding | 7.87% (p57 of band) | |
| FHLB advances / assets | 3.50% | |
| Tier 1 leverage | 9.12% (p16 of band) | 10.50% |
| Unrealized securities loss / equity | -8.42% (p47 of band) | -7.75% |
| AOCI / equity | 7.27% (p100 of band) | |
| ROA (annualized) | -1.02% (p1 of band) | 1.26% |
| Net interest margin | 3.05% (p17 of band) | 3.70% |
| Efficiency ratio | 88.31% (p97 of band) | |
| Noncurrent loans | 4.32% (p99 of band) | 0.51% |
| Net charge-offs (annualized) | 0.00% (p14 of band) | |
| Reserve coverage of noncurrent | 35.38% | |
| Real estate % of loans | 76% | |
| Construction % of loans | 33.66% (p34 of band) | |
| Auto loans | $541,000 (0.05% of loans; DQ 0.00%, NCO 0.00%) | |
| Loans to nondepository financials | $0 (0% of equity) (p35 of band) | |
| Deposits YoY | -4.7% | |
| Employees | 218 | |

## Flags firing in the latest filing

- **losing money** (`earn_negative`)
- **expense ratio p90** (`earn_efficiency`)
- **noncurrent p90** (`aq_noncurrent`)
- **reserve under noncurrent** (`aq_reserve`)

## Warning timeline

| Quarter | Score | Flags that first fired | Flags that cleared |
|---|---|---|---|
| 2011-03 | 1 | reserve under noncurrent |  |
| 2011-06 | 1 |  |  |
| 2011-09 | 1 |  |  |
| 2011-12 | 1 |  |  |
| 2012-03 | 1 |  |  |
| 2012-06 | 1 |  |  |
| 2012-09 | 1 |  |  |
| 2012-12 | 0 |  | reserve under noncurrent |
| 2013-03 | 2 | capital falling, reserve under noncurrent |  |
| 2013-06 | 0 |  | capital falling, reserve under noncurrent |
| 2013-09 | 2 | wholesale funding >15%, reserve under noncurrent |  |
| 2013-12 | 2 | uninsured deposits leaving | reserve under noncurrent |
| 2014-03 | 2 | capital falling | uninsured deposits leaving |
| 2014-06 | 2 |  |  |
| 2014-09 | 2 |  |  |
| 2014-12 | 1 |  | capital falling |
| 2015-03 | 1 |  |  |
| 2015-06 | 2 | loans exceed deposits |  |
| 2015-09 | 2 |  |  |
| 2015-12 | 1 |  | loans exceed deposits |
| 2016-03 | 2 | loans exceed deposits |  |
| 2016-06 | 1 |  | loans exceed deposits |
| 2016-09 | 3 | loans exceed deposits, capital falling |  |
| 2016-12 | 4 | construction >100% equity |  |
| 2017-03 | 3 |  | loans exceed deposits |
| 2017-06 | 4 | loans exceed deposits |  |
| 2017-09 | 2 |  | construction >100% equity, loans exceed deposits |
| 2017-12 | 3 | loans exceed deposits, construction >100% equity | capital falling |
| 2018-03 | 1 |  | loans exceed deposits, construction >100% equity |
| 2018-06 | 3 | loans exceed deposits, brokered >10% |  |
| 2018-09 | 2 | construction >100% equity | loans exceed deposits, brokered >10% |
| 2018-12 | 2 |  |  |
| 2019-03 | 0 |  | wholesale funding >15%, construction >100% equity |
| 2019-06 | 3 | brokered >10%, wholesale funding >15%, reserve under noncurrent |  |
| 2019-09 | 5 | capital falling, charge-offs p90 |  |
| 2019-12 | 3 |  | reserve under noncurrent, charge-offs p90 |
| 2020-03 | 3 | charge-offs p90, reserve under noncurrent | brokered >10%, capital falling |
| 2020-06 | 4 | loans exceed deposits |  |
| 2020-09 | 4 | capital falling, noncurrent p90 | wholesale funding >15%, loans exceed deposits |
| 2020-12 | 2 |  | reserve under noncurrent, noncurrent p90 |
| 2021-03 | 1 | uninsured deposits leaving | charge-offs p90, capital falling |
| 2021-06 | 1 |  |  |
| 2021-09 | 1 | expense ratio p90 | uninsured deposits leaving |
| 2021-12 | 1 | charge-offs p90 | expense ratio p90 |
| 2022-03 | 3 | capital falling, expense ratio p90, construction >100% equity | charge-offs p90 |
| 2022-06 | 5 | brokered >10%, wholesale funding >15% |  |
| 2022-09 | 7 | AOCI drag >20% of equity, securities losses >30% of equity |  |
| 2022-12 | 5 | charge-offs p90 | capital falling, AOCI drag >20% of equity, securities losses >30% of equity |
| 2023-03 | 5 | noncurrent p90 | charge-offs p90 |
| 2023-06 | 6 | capital falling |  |
| 2023-09 | 8 | securities losses >30% of equity, reserve under noncurrent |  |
| 2023-12 | 6 |  | securities losses >30% of equity, reserve under noncurrent |
| 2024-03 | 5 | NIM <2.5%, reserve under noncurrent | expense ratio p90, wholesale funding >15%, capital falling |
| 2024-06 | 5 | wholesale funding >15%, charge-offs p90 | brokered >10%, noncurrent p90 |
| 2024-09 | 5 | expense ratio p90 | construction >100% equity |
| 2024-12 | 6 | brokered >10%, capital falling | reserve under noncurrent |
| 2025-03 | 4 | reserve under noncurrent | NIM <2.5%, charge-offs p90, capital falling |
| 2025-06 | 6 | losing money, noncurrent p90 |  |
| 2025-09 | 5 |  | losing money |
| 2025-12 | 8 | losing money, deposits shrinking, assets shrinking |  |
| 2026-03 | 7 | capital falling | deposits shrinking, assets shrinking |
| 2026-06 | 4 |  | wholesale funding >15%, brokered >10%, capital falling |

## In the news (Google News, unfiltered, newest first; check the city)

- 2026-09-06 [Equity Bank to merge with Lincoln Savings Bank in Iowa - KCCI](https://news.google.com/rss/articles/CBMilwFBVV95cUxPVldjZVdyNEVpLWpEaVk4N1NDLUZJcEFudHBRRkl2TTlaLW95YTRldUtxRlBIYjRsQldteVg0a3B4NllpaGhqakhtaHFnSFhWcl9KRlg2QmdIUkRwMDN0aUdvUmprQnVBY3J0N0p3WDNsdlZWeVlHRXFJRm11Y2c5MXhrMFBVRjRfeXJvTXFrYk93dVp4cUhr?oc=5) · KCCI
- 2026-09-03 [Lincoln Savings Bank to merge with Kansas-based Equity Bank - kcrg.com](https://news.google.com/rss/articles/CBMikwFBVV95cUxPQU5BVHk3b0RydWZITGFhV1RGcFhDLWtoVHZDMElGWmJzMkxBUXE1R3BVLXY2b0hMTXdaYWZZWWNIQWlsVW5oZUdJRXR5Sl9EQmQ1bDBaWVlmUkZkY3Q3aUZaWllKY09SMTRzQUF2eldETGJ0cEhTT3Q5aGZpbDJUUG50UDF3dFZKUm9VV2tDTFhoVFE?oc=5) · kcrg.com
- 2026-09-03 [Kansas’ Equity Bank to expand in Iowa with $123.8M deal - Banking Dive](https://news.google.com/rss/articles/CBMiogFBVV95cUxPWWM2RnRSMHl1Y3lyWlZBNUZYZ3VhclJjYXEzdlZzYVZNSUJNY1VwUWc5d2I4a29WbF92Ukw3aUZVYURWRFhkOEFEek1uWHJYQkNiNXY5cUwyc1RjSmRyUFg2TEVIa0ZLZHBrVmNGazJaeXowenlKMC15Z0V2VVZhZHd5N2ZjbGU1dV9fVzJPNkhtWlRjTEtyaWpQWUVtek12Vnc?oc=5) · Banking Dive
- 2026-09-04 [Lincoln Savings Bank to merge into Equity Bank in late 2026 - Corridor Business Journal](https://news.google.com/rss/articles/CBMikwFBVV95cUxNLWtLS2NiSTh1UTVTcnBvWTV4VkNGbzJwMkNuS291VGJfZk1ZelFKTGZUTW4yazQ0MjVRNzJxNk51RkN4UHhMeTUxc3NrRUlpTG1qSGNFU2NJaEI0UnRXVHpldXN3eU9IYTkydHdTY0hIN2Q1S2RBU2xqY0dGbnZGZzJSWEhrdnNMMS1hel9USGhiUnM?oc=5) · Corridor Business Journal
- 2026-09-03 [Iowa's 124-year-old Lincoln Savings Bank merging with Equity Bank - kwwl.com](https://news.google.com/rss/articles/CBMi1wFBVV95cUxPRVR0QURaeEhIVDc4eHNMUTRKeVFkTUQtZHRLR0pEa3VIcGhtY1dFcnZVdFlMdUxOQ3pzNnhhM2pYOXFVekhxQ2FueUNwX1VLUDJPNWVyUlZ4OXAyX1Y2Mm85ZzNHVENWS2d2RHR1QVBncXJ6Z1ZxdFMySUVKMDQ4Qk1zUkktMy1YNk54bTMtai1mTTl2UWJ5RE9mNjU5eHEzRmFRaE1KU21EQ2doOVdfakxQbVdsbWRsdmFSNnJsTHFJdm5rRzRkM0p5QkN6OHlHM2ZRajBCNA?oc=5) · kwwl.com
- 2026-09-03 [Equity Bank announces $124M merger with Iowa-based Lincoln Savings Bank - The Business Journals](https://news.google.com/rss/articles/CBMinwFBVV95cUxOXzNLa2VXNTlrSkhVQ1VzcmRSU0otV20wZVFiRmZhVUVHaWh1VnVER0lQUFdEcXpKbk0wWmlDX2wtWENaSUZ4WFV5WjA0cGkyd3JGLWphVGprVjZmNkFPX3FOMTFzbVdYUXY1dnpwVXNYb3BxSXo1VmFVYzRNcjdBVnFyMmFId0pQV281WDVUcEdTaU9NSFVVN3ZPSFFXS0U?oc=5) · The Business Journals
- 2026-09-03 [Equity Bank expands Iowa footprint with acquisition of Lincoln Savings Bank - Business Record](https://news.google.com/rss/articles/CBMiqwFBVV95cUxOVkZWM0dPOFFybHRqejFFc2JTeUM4dWd3MkJsM293WnJNREg2b2UwTTRqa08wQ0stTEdIZGpYNDdNWUVmWGViQlFiSEZXR0JrMEdxaWpvbjFfWXJPUFRSX2VyLWpBeU5lREtzVktxU0dZVk9SaGRIYkphN3BhdHhZcmNNUTBPWXhrWVBRM3BySDdIRjhEQmdaRGpiMHlQdElNcVU3TlI3MFF5cDQ?oc=5) · Business Record
- 2026-09-06 [Equity Bank to merge with Lincoln Savings Bank in Iowa - Yahoo](https://news.google.com/rss/articles/CBMiigFBVV95cUxPLXhYQVJRZnA5M0V4SWd3bUdGdlU3RmVnZy01ZHc1eHpjLWZYMnU3cFJCQ3Byem91MDU3Ri1EMmpEWm54ejdRS1JPSkdjZkNtRkprZVFibkhvYkVEeHpZenMtR1FleWFOZ1JVT1JOdWNfSW80S3lqN205cnhRVFlhczQ4OHlkN3V1eGc?oc=5) · Yahoo

## How to verify

- Page: https://getbookiq.com/bank-desk/#bank=14207 (click any number for its formula and FFIEC field codes)
- Latest row, JSON: https://getbookiq.com/bank-desk/data/summary.json · history: https://getbookiq.com/bank-desk/data/h/63.json (key "14207", columns cycle, ASSET, DEP, LNLSGR, EQTOT, ltd, liquid_pct, unins_pct, lev, aoci_pct_eq, sec_loss_eq, roa, nim, eff, nc_pct, nco_pct, LNAUTO, auto_dq, auto_nco, LNNDEPD, ndfi_eq, wholesale_pct, dep_yoy, score, flags)
- Field definitions: https://getbookiq.com/dictionary/#bank-LNNDEPD and the rest of the bank dictionary
- Source: FDIC call report via BankFind, dollars in thousands as filed. Departed means stopped filing, which is usually a merger; FAILED is the FDIC's own list.

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Rendered 2026-09-10 from the desks' own data files. Full guide: https://getbookiq.com/guide