Q2 2026 · read from the 30 June 2026 Call Report · United States · Mountain West · Idaho, the state note

First FSB of Twin Falls

Twin Falls, Idaho · $1.42B in assets · beside the 11 other the Mountain West banks between $1B and $3B (the state alone holds too few in the band to rank)

The filing

First FSB of Twin Falls is the sixth largest of the 12 the Mountain West banks nearest its size between $1B and $3B, with $1.42B in assets at 30 June 2026. Loans are 86.4% of deposits, 6th of 11 against a median of 86.4%, and equity is 9.7% of assets, 10th of 12. Loans grew +0.6% in the year, 9th of 11, and deposits fell 2.8%; the cohort's median loan growth is +6.4%.

Noncurrent loans are 0.01% of the book, the lowest in the cohort against a median of 0.49%; 0.40% is 30 to 89 days past due, and the allowance covers them 183.5 times. Commercial real estate is 28.0% of loans, 5th of 11 against a median of 31.8%, and 190% of capital, below the 300% screen, with construction at 87% against the 100% screen. CRE has grown +56.5% over 36 months, past the guidance's 50% prong.

Return on assets is 1.28%, 8th of 12 against a median of 1.52%, on an efficiency ratio of 67.8%, 11th of 12. Five years ago it was 1.08%. The question is which of these lines moves first over the next four quarters, and against which peer.

SBA 7(a), FY2008 to FY2026

First FSB of Twin Falls is the 28th largest 7(a) lender into Idaho of 192, with $24M across 30 loans, 0.8% of everything approved in the state (Glacier Bank leads with $376M). 1 of its 6 markets have had no approvals since before FY2023: an absence in the record, not a stated withdrawal.

Commercial real estate against capital

Among its peers

Institution	Assets	ROA	Efficiency	NPA / loans	Net charge-offs	Allowance / loans	Loans / deposits	Equity / assets
Transportation Alliance Bank D	$1.59B	1.1%	61.1%	1.79%	2.23%	1.5%	90.9%	11.3%
Quill Bank	$1.56B	5.2%	32.4%	2.54%	5.93%	3.9%	96.7%	14.1%
Solera National Bank	$1.55B	1.6%	49.0%	1.45%	0.05%	1.5%	69.7%	7.7%
Northwest Bank	$1.45B	1.5%	55.1%	3.79%	0.89%	1.5%	78.4%	16.1%
Gbank	$1.43B	1.3%	60.1%	4.96%	0.48%	1.1%	90.0%	13.0%
First FSB of Twin Falls	$1.42B	1.3%	67.8%	0.01%	0.01%	1.0%	86.4%	9.7%
Independence Bank	$1.39B	1.9%	41.7%	0.46%	0.00%	1.3%	92.4%	12.1%
Idaho First Bank	$1.36B	0.9%	52.8%	0.05%	0.12%	1.2%	78.2%	10.5%
Fortis Bank	$1.35B	0.7%	75.9%	0.49%	0.03%	0.9%	95.3%	8.6%
Yellowstone Bank	$1.34B	3.0%	31.2%	0.01%	0.00%	0.6%	67.0%	12.7%
Wells Fargo Trust Co. N.A.	$1.33B	2.0%	3.9%	no record	no record	no record	no record	95.6%
Pinnacle Bank Wyoming	$1.30B	1.7%	47.2%	0.26%	0.01%	1.2%	80.2%	9.8%