This page shows the financial health of Iowa’s state-chartered banks. Below these reports, we have included a helpful guide that explains the math and technical terms in simple language.
Reports
| End Date | Bank Count | Cls Lns/ Ttl Lns | Class/ Capital | Tier 1 Leverage Capital Ratio | Loans/ Deposits | Past Due |
|---|---|---|---|---|---|---|
| 4/30/2025 | 79 | 1.93 | 12.47 | 10.63 | 86.68 | 0.88 |
| 5/31/2025 | 82 | 2.09 | 13.97 | 10.28 | 86.10 | 0.91 |
| 6/30/2025 | 85 | 2.11 | 14.41 | 10.19 | 85.54 | 0.94 |
| 7/31/2025 | 87 | 2.06 | 14.04 | 10.22 | 85.44 | 0.93 |
| 8/31/2025 | 84 | 1.89 | 12.89 | 10.37 | 87.23 | 0.93 |
| 9/30/2025 | 83 | 1.84 | 12.19 | 10.66 | 86.68 | 1.02 |
| 10/31/2025 | 80 | 1.66 | 11.02 | 10.63 | 85.22 | 0.98 |
| 11/30/2025 | 77 | 1.61 | 10.74 | 10.66 | 86.34 | 1.02 |
| 12/31/2025 | 75 | 1.61 | 10.84 | 10.59 | 86.90 | 1.01 |
| 1/31/2026 | 77 | 1.79 | 12.09 | 10.54 | 86.98 | 1.09 |
| 2/28/2026 | 77 | 1.76 | 11.77 | 10.62 | 86.97 | 1.08 |
| 3/31/2026 | 76 | 1.77 | 11.60 | 10.84 | 87.57 | 1.09 |
| End Date | Bank Count | Cls Lns/ Ttl Lns | Class/ Capital | Tier 1 Leverage Capital Ratio | Loans/ Deposits | Past Due |
|---|---|---|---|---|---|---|
| 4/30/2025 | 12 | 1.27 | 8.15 | 10.28 | 77.84 | 0.81 |
| 5/31/2025 | 15 | 2.87 | 19.18 | 10.06 | 83.8 | 1.3 |
| 6/30/2025 | 18 | 2.52 | 20.11 | 9.64 | 86.38 | 1.24 |
| 7/31/2025 | 17 | 2.23 | 16.9 | 10.13 | 80.33 | 1.27 |
| 8/31/2025 | 12 | 2.61 | 14.87 | 11.78 | 87.36 | 1.15 |
| 9/30/2025 | 9 | 1.23 | 7.19 | 11.81 | 93.7 | 1.01 |
| 10/31/2025 | 9 | 1.21 | 7.17 | 11.52 | 91.95 | 1.07 |
| 11/30/2025 | 11 | 1.34 | 8.24 | 11.28 | 86.63 | 1.32 |
| 12/31/2025 | 14 | 1.12 | 7.82 | 10.54 | 89.91 | 0.81 |
| 1/31/2026 | 14 | 2.09 | 15.48 | 9.77 | 89.92 | 1.04 |
| 2/28/2026 | 12 | 2.83 | 18.63 | 10.3 | 85.02 | 1.57 |
| 3/31/2026 | 10 | 0.54 | 2.88 | 12.41 | 82.71 | 0.61 |
| End Date | Bank Count | Cls Lns/ Ttl Lns | Class/ Capital | Tier 1 Leverage Capital Ratio | Loans/ Deposits | Past Due |
|---|---|---|---|---|---|---|
| 12/31/2025 | 75 | 1.74 | 11.75 | 10.53 | 86.89 | 1.08 |
| As of Date | Bank Count | Cls Lns/ Ttl Lns | Class/ Capital | Tier 1 Leverage Capital Ratio | Loans/ Deposits | Past Due |
|---|---|---|---|---|---|---|
| 3/31/2026 | 217 | 1.64 | 10.58 | 10.71 | 86.06 | 0.88 |
| As of Date | Bank Count | Cls Lns/ Ttl Lns | Class/ Capital | Tier 1 Leverage Capital Ratio | Loans/ Deposits | Past Due |
|---|---|---|---|---|---|---|
| 03/31/2026 | 217 | 1.64 | 10.58 | 10.71 | 86.06 | 0.88 |
Understanding the Ratios
A ratio is a way to compare two numbers to see how a bank is performing. Each ratio is an average of the banks that were examined in the specified time period. Below is a description of each ratio used in this table.
Classified Loans to Total Loans (%)
Column Header: Cls Lns/Ttl Lns
Formula: (Total Loans Classified / Total Loans and Leases) * 100
What it means: This looks only at the bank’s loans. It shows what percentage of those loans are in trouble or might not be paid back.
Classified Assets to Tier 1 Capital plus ALLL (%)
Column Header: Class/Capital
Formula: Total Sub Classified / ((Total Equity Capital - AOCI Opt-Out) + ALLL - Intangible Assets) * 100
What it means: This compares risky items to the bank's "emergency savings". It uses a special rule called the AOCI opt-out (formerly FASB 115) to keep the numbers steady even when the bond market changes. It also includes money set aside just for bad loans, known as the ALLL.
Tier 1 Leverage Capital Ratio (%)
Column Header: Tier 1 Leverage Capital Ratio
Formula: (Tier 1 Capital / Adjusted Avg. Total Assets) * 100
What it means: This is a basic test of strength. It shows if a bank has enough of its own core money to support everything it owns.
Loans to Deposits Ratio (%)
Column Header: Loans/Deposits
Formula: (Total Loans and Leases / Total Deposits) * 100
What it means: This shows how much of the customers' deposited money has been lent back out to the community.
Past Due Loans to Total Loans (%)
Column Header: Past Due
Formula: (Total Past Due Loans / Total Loans and Leases) * 100
What it means: This shows the percentage of loans that are 30 days or more behind on payments.
Key Terms to Know
ALLL (Allowance for Loan and Lease Losses) Money a bank sets aside specifically to cover loans that don't get paid back.
AOCI Opt-Out (formerly FASB 115) A math adjustment that keeps a bank's capital numbers steady even when bond values change.
Sub Classified Items that bank checkers have officially flagged as having problems.