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Q2 2026 · read from the 30 June 2026 Call Report · United States · Plains · Nebraska, the state note

Cornerstone Bank

York, Nebraska · $2.73B in assets · beside the 11 other Nebraska banks between $1B and $3B

The filing

-2.3%
Loans, year over year
12th of 12, largest first
0.7x
Coverage of noncurrent
11th of 12
9.1%
Equity / assets
10th of 12

Cornerstone Bank is the largest of the 12 Nebraska banks nearest its size between $1B and $3B, with $2.73B in assets at 30 June 2026. Loans are 90.5% of deposits, 8th of 12 against a median of 88.5%, and equity is 9.1% of assets, 10th of 12. Loans grew -2.3% in the year, the slowest in the cohort, and deposits fell 0.4%; the cohort's median loan growth is +6.0%.

Noncurrent loans are 1.55% of the book, 10th of 12 against a median of 0.56%; 0.41% is 30 to 89 days past due, and the allowance covers them 0.7 times. Net charge-offs are 0.18% of loans, 10th of 12. Commercial real estate is 26.2% of loans, 3rd of 12 against a median of 31.9%, and 205% of capital, below the 300% screen, with construction at 56% against the 100% screen.

Return on assets is 1.24%, 7th of 12 against a median of 1.25%, on an efficiency ratio of 64.0%, 9th of 12. Five years ago it was 1.15%. The question is which of these lines moves first over the next four quarters, and against which peer.

Nonperforming loans, share of loansNE banks $1B to $3B · 30 June 2026 · lower is stronger, listed first
median 0.56% FP Five Points Bank 0.01% SF Security First Bank 0.17% WG West Gate Bank 0.25% EV Elkhorn Valley Bank & Trust 0.39% MB Midwest Bank 0.44% AB Adams Bank & Trust 0.55% PV Platte Valley Bank 0.57% B Bankfirst 0.84% SN Security National Bank of Omaha 1.03% CB Cornerstone Bank 1.55% DB Dayspring Bank 1.73% EB Exchange Bank 3.49%
Loans, year over yearNE banks $1B to $3B · 30 June 2026 · no better direction, largest first
median +6.0% SF Security First Bank +16.1% WG West Gate Bank +11.9% FP Five Points Bank +11.2% EV Elkhorn Valley Bank & Trust +9.1% DB Dayspring Bank +8.2% AB Adams Bank & Trust +6.2% PV Platte Valley Bank +5.9% B Bankfirst +1.7% SN Security National Bank of Omaha +1.5% EB Exchange Bank +1.5% MB Midwest Bank +1.0% CB Cornerstone Bank -2.3%

Commercial real estate against capital

Commercial real estate concentrationthe 2006 interagency screens against total risk-based capital; Tier 1 stands in for the 7 CBLR filers, Cornerstone Bank among them; owner-occupied excluded; bold marks a screen met
Cornerstone BankRankCohort median
Total CRE against capital, the 300% screen205%8th of 12201%
Construction against capital, the 100% screen56%9th of 1245%
Construction and land development, share of loans7.2%6th of 127.2%
Non-owner-occupied nonfarm nonresidential, share of loans8.0%2nd of 1216.8%
Total CRE, the guidance definition, share of loans26.2%3rd of 1231.9%
CRE growth over 36 months, the third prong-7.2%1st of 12+35.7%
Commercial real estate against capital, the 300% screenNE banks $1B to $3B · 30 June 2026 · lower is stronger, listed first
median 201% PV Platte Valley Bank 77% B Bankfirst 124% DB Dayspring Bank 141% FP Five Points Bank 170% AB Adams Bank & Trust 185% EV Elkhorn Valley Bank & Trust 199% MB Midwest Bank 204% CB Cornerstone Bank 205% SN Security National Bank of Omaha 238% SF Security First Bank 252% EB Exchange Bank 262% WG West Gate Bank 266%
CRE growth over 36 months, the guidance's third prongNE banks $1B to $3B · 30 June 2026 · lower is stronger, listed first
median +35.7% CB Cornerstone Bank -7.2% WG West Gate Bank +7.4% EB Exchange Bank +13.0% DB Dayspring Bank +21.8% FP Five Points Bank +22.0% B Bankfirst +35.6% SN Security National Bank of Omaha +35.8% AB Adams Bank & Trust +38.5% MB Midwest Bank +39.3% SF Security First Bank +50.1% PV Platte Valley Bank +57.0% EV Elkhorn Valley Bank & Trust +85.6%

Among its peers

Where it sits among its peersnavy: the stronger half of each column; amber: the weaker; darker at the ends
InstitutionAssetsROAEfficiencyNPA / loansNet charge-offsAllowance / loansLoans / depositsEquity / assets
Cornerstone Bank$2.73B1.2%64.0%1.55%0.18%1.2%90.5%9.1%
Security First Bank$2.32B0.8%68.3%0.17%-0.01%1.3%78.1%9.3%
Five Points Bank$2.24B1.4%54.0%0.01%0.00%1.4%68.8%7.4%
Security National Bank of Omaha$1.86B1.4%63.4%1.03%0.00%1.4%92.0%9.7%
Exchange Bank$1.58B2.1%37.3%3.49%0.01%1.4%89.3%11.3%
Elkhorn Valley Bank & Trust$1.49B1.3%45.1%0.39%0.36%1.4%97.1%10.3%
West Gate Bank$1.47B0.9%76.6%0.25%0.00%0.9%83.8%10.5%
Adams Bank & Trust$1.29B1.3%64.2%0.55%0.02%1.3%83.5%14.1%
Platte Valley Bank$1.25B1.2%60.2%0.57%0.09%1.4%87.3%9.5%
Midwest Bank$1.24B1.1%62.9%0.44%0.00%1.6%87.6%8.8%
Dayspring Bank$1.23B1.0%60.3%1.73%-0.03%1.3%93.3%10.2%
Bankfirst$1.21B1.9%36.3%0.84%0.39%1.5%90.7%16.1%
Five years, 2021 to 2026same quarter, five years apart; dollars as growth, ratios in points
Cornerstone BankCohort median
20212026Change20212026Change
Loans$1.38B$2.09B+52%$736M$1.08B+46%
Deposits$1.77B$2.31B+31%$877M$1.17B+33%
NPA / loans0.15%1.55%+1.40 pts0.24%0.56%+0.32 pts
Efficiency67.0%64.0%-3.0 pts55.1%61.6%+6.5 pts
ROA1.15%1.24%+0.10 pts1.53%1.25%-0.28 pts

This read was prepared for Cornerstone Bank's board and management from the public record, and is one slice of what Lynx builds for any bank from its own filing: the peer cohort, the capital, liquidity and rate models with the assumptions the institution sets, and a summary report of twenty sections for the board.

The full pack on Cornerstone Bank is prepared on request, and thirty days on the institution's own numbers are open to anyone at the bank.

Ask for the pack

Prepared 7 September 2026
Filing 30 June 2026
Cohort NE banks $1B to $3B
Institution www.cornerstoneconnect.com

Public record only: FFIEC Call Report, 30 June 2026; FDIC data; cohort by state and asset band. Computed from the institution's own Call Report and its peers' as published; no estimate, no adjustment; not a rating, not an audited statement and not a supervisory judgement.
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