The catalogue › United States › Plains › Nebraska
The state note · prepared 7 September 2026

Nebraska

139 banks and 50 credit unions read from their latest filings, every institution ranked against the rest of the state.

Small-business lending ↓

Banks

139 banks filing · read from the 30 June 2026 Call Report
139
banks filing
$111B in assets
+5.7%
Loans, year over year
median; 37 above 10%, 31 shrinking
13.6%
CRE / loans
median
85.9%
Loans / deposits
median
0.24%
NPA / loans
median
10.8%
Equity / assets
median

Nebraska's 139 banks hold $111B in assets at 30 June 2026. First National Bank of Omaha is the largest at $34.2B, and the five largest hold 52% of the total; 22 institutions are above $1B, holding $80.1B.

Loans grew a median +5.7% in the year to 30 June 2026: 37 institutions grew faster than 10% and 31 shrank. The median bank lends 86% of its deposits and holds commercial real estate at 13.6% of loans. Nonperforming loans sit at a median 0.24% of the book, return on assets at 1.33%, and equity at 10.8% of assets.

6 of the 139 are in the catalogue, each read from its own filing beside the banks its size in the state: First National Bank of Omaha, Union Bank & Trust Co., Pinnacle Bank, Cornerstone Bank, Dundee Bank, Heartland Bank.

Who holds the state's assetseach institution's share of the $111B the state's 139 hold; the largest first, amber in the catalogue
First National Bank of Omaha: 30.9%FN31%Union Bank & Trust Co.: 8.4%UB8%Pinnacle Bank: 8.3%PB8%Cornerstone Bank: 2.5%Security First Bank: 2.1%Five Points Bank: 2.0%Security National Bank of Omaha: 1.7%Exchange Bank: 1.4%Elkhorn Valley Bank & Trust: 1.3%West Gate Bank: 1.3%129 others 40%FNFirst National Bank o…30.9%UBUnion Bank & Trust Co.8.4%PBPinnacle Bank8.3%CBCornerstone Bank2.5%SFSecurity First Bank2.1%FPFive Points Bank2.0%SNSecurity National Ban…1.7%EBExchange Bank1.4%EVElkhorn Valley Bank &…1.3%WGWest Gate Bank1.3%

First National Bank of Omaha holds 30.9% of the state's bank assets; the five largest hold 52%, and 22 of the 139 are above $1B.

How concentrated that iscumulative share of assets against the share of institutions, largest first; the Gini from the drawn curve
0%0%25%25%50%50%75%75%100%100%equal sharesThe largestFirst National Bank of Om…: 31% of the totalThe five largest52% of the totalThe ten largest60% of the totalGINI0.70 = equal shares · 1 = one holds everythingshare of institutions, largest first →↑ share of the total

The curve's distance from the diagonal is the concentration: 52% of the assets in 4% of the institutions. A Gini near zero would mean equal shares; one would mean a single holder.

What the state's banks lendthe loan book of every bank in the state, summed by category as filed
Agricultural production13.6%$10.8BNonfarm nonresidential, non-owner-occupied13.4%$10.6BCommercial & industrial12.1%$9.6B1-4 family residential, closed-end10.9%$8.6BFarmland9.9%$7.8BCredit card9.9%$7.8BNonfarm nonresidential, owner-occupied8.6%$6.8BConstruction & land8.3%$6.6BMultifamily4.9%$3.9BConsumer, other3.3%$2.6BHome equity lines1.9%$1.5BOther loans and leases1.4%$1.1BAuto1.0%$825MStates & municipalities0.8%$606M

Agricultural production is the largest category at 13.6% of the state's $79.3B in loans, then Nonfarm nonresidential, non-owner-occupied at 13.4% and Commercial & industrial at 12.1%.

Loans, year over yearNebraska banks, 30 June 2026 against a year earlier · no better direction, largest first · the 25 highest of 139 · amber, in the catalogue
state median +5.7% SF Sidney Federal Savings & Loan Ass… +135.9% BC Battle Creek State Bank +104.1% NS Nebraska State Bank +75.9% LW Legends West Bank +39.7% NS Nebraska State Bank +38.9% HB Heritage Bank +26.5% FC First Community Bank +26.1% CG Corn Growers State Bank +25.5% HS Henderson State Bank +25.3% TB Tri-county Bank +23.1% DB Dundee Bank +23.0% CB Clarkson Bank +22.0% C Cerescobank +21.1% FM Farmers & Merchants Bank +17.7% NB Nebraska Bank of Commerce +17.6% HB Hershey Bank +17.3% NB Nebraska Bank +17.0% CS Cedar Security Bank +16.5% SF Security First Bank +16.1% PV Platte Valley Bank +15.8% Bo Bank of Prague +15.4% RB Riverstone Bank +15.0% FW First Westroads Bank Inc +14.6% FN First Nebraska Bank +13.0% IB I3 Bank +13.0%

Sidney Federal Savings & Loan Association grew fastest at +135.9%; 37 grew faster than 10% and 31 shrank, Siouxland Bank the most at -12.0%. The median is +5.7%.

Commercial real estate, share of loansNebraska banks, 30 June 2026 · construction, multifamily and non-owner-occupied nonresidential; listed largest first · the 25 highest of 139 · amber, in the catalogue
state median 13.6% HB Horizon Bank 77.9% EB Enterprise Bank 66.4% FW First Westroads Bank Inc 63.6% PB Premier Bank National Association 61.5% CB Cornhusker Bank 56.1% FB Firstier Bank 53.7% DB Dundee Bank 52.7% CB Core Bank 49.3% SC South Central State Bank 48.8% UR United Republic Bank 47.5% SF Sidney Federal Savings & Loan Ass… 46.8% AB Access Bank 45.8% EB Exchange Bank 43.6% PB Pinnacle Bank 41.8% NB Nebraska Bank of Commerce 40.8% IB I3 Bank 40.6% RB Riverstone Bank 40.1% WG West Gate Bank 39.3% CB City Bank & Trust Co. 39.2% LF Lincoln FSB of Nebraska 38.5% FO Foundation One Bank 38.3% AI American Interstate Bank 37.7% AB Adams Bank & Trust 37.2% SN Security National Bank of Omaha 36.9% UB Union Bank & Trust Co. 36.4%

Horizon Bank is the most CRE-weighted at 77.9% of loans; 17 of the 139 are above 40%, against a median of 13.6%.

Commercial real estate against capital, the 300% screenNebraska banks, 30 June 2026 · the 2006 interagency guidance's screen; total risk-based capital where filed, Tier 1 for a CBLR filer; listed largest first · the 25 highest of 139 · amber, in the catalogue
state median 77% 300% screen DB Dundee Bank 495% EB Enterprise Bank 448% CB Cornhusker Bank 413% FW First Westroads Bank Inc 395% HB Horizon Bank 385% CB Core Bank 375% RB Riverstone Bank 368% PB Premier Bank National Association 350% NB Nebraska Bank of Commerce 344% CB City Bank & Trust Co. 340% FB Firstier Bank 323% AB Access Bank 306% IB I3 Bank 305% UR United Republic Bank 305% PB Pinnacle Bank 282% WG West Gate Bank 266% FO Foundation One Bank 265% EB Exchange Bank 262% LW Legends West Bank 257% SF Security First Bank 252% SN Security National Bank of Omaha 238% NB Nebraskaland Bank 238% RB RVR Bank 236% UB Union Bank & Trust Co. 235% CS Commercial State Bank 229%

14 of the 139 banks sit above the 300% screen, Dundee Bank the highest at 495% of capital; the median is 77%. Crossing the screen is not a violation; it is the level at which examiners expect the risk-management practices the guidance describes.

Construction and land development against capital, the 100% screenNebraska banks, 30 June 2026 · the guidance's first prong; listed largest first · the 25 highest of 139 · amber, in the catalogue
state median 24% 100% screen LW Legends West Bank 218% DB Dundee Bank 209% HB Horizon Bank 207% SC South Central State Bank 184% UR United Republic Bank 155% FB Firstier Bank 151% FW First Westroads Bank Inc 150% PB Premier Bank National Association 148% FM F & M Bank 135% RB Riverstone Bank 97% CB Core Bank 92% WB Waypoint Bank 91% FO Foundation One Bank 86% FN First Nebraska Bank 83% WG West Gate Bank 82% PB Pinnacle Bank 82% IB I3 Bank 80% FM Farmers & Merchants Bank Ashland 80% CB Cattle Bank & Trust 73% EB Enterprise Bank 72% SN State Nebraska Bank & Trust 70% CW Charter West Bank 68% RB RVR Bank 68% CB Cornhusker Bank 67% EB Exchange Bank 67%

9 of the 139 banks sit above the 100% construction screen, Legends West Bank the highest at 218%; the median is 24%.

Loans to depositsNebraska banks, 30 June 2026 · listed highest first · the 25 highest of 139 · amber, in the catalogue
state median 86% CS Citizens State Bank 113% HB Hershey Bank 112% Bo Bank of Lindsay 111% FS First State Bank 111% SB State Bank of Table Rock 110% HS Henderson State Bank 110% FM Farmers & Merchants Bank 108% CB Core Bank 105% NB Nebraska Bank of Commerce 105% EB Enterprise Bank 104% CB City Bank & Trust Co. 102% CB Columbus Bank & Trust Co. 102% RB Riverstone Bank 102% DB Dundee Bank 101% EB Equitable Bank 101% AC Adams County Bank 100% CB Cornhusker Bank 100% CS Chambers State Bank 99% PB Pathway Bank 98% AB Arbor Bank 98% EV Elkhorn Valley Bank & Trust 97% MC Madison County Bank 96% FC First Central Bank Mccook 95% NS Nebraska State Bank & Trust Co. 95% FB First Bank of Utica 95%

17 of the 139 lend more than they hold in deposits, Citizens State Bank the furthest at 113%; the median is 86%.

Nonperforming loans, share of loansNebraska banks, 30 June 2026 · listed highest first · the 25 highest of 139 · amber, in the catalogue
state median 0.24% SB State Bank of Scotia 7.84% FC First Central Bank Mccook 5.80% UR United Republic Bank 4.89% FB Firstier Bank 4.51% GP Great Plains State Bank 4.14% PB Pathway Bank 3.85% EB Exchange Bank 3.49% FC First Central Bank 3.47% Bo Bank of Clarks 3.20% NS Nebraska State Bank 3.18% CB Commercial Bank 3.06% CB Citizens Bank & Trust Co. 2.42% NS Nebraska State Bank 2.26% Bo Bank of Dixon County 2.04% SF Sidney Federal Savings & Loan Ass… 2.00% GB Generations Bank 1.90% FB Flatwater Bank 1.76% DB Dayspring Bank 1.73% CR Cedar Rapids State Bank 1.73% SN State Nebraska Bank & Trust 1.61% CB Cornerstone Bank 1.55% NS Nebraska State Bank 1.40% BC Banner Capital Bank 1.31% BS Brunswick State Bank 1.30% FN First National Bank of Gordon 1.30%

State Bank of Scotia carries the most nonperforming loans at 7.84% of the book; 32 of the 139 are above 1%, and the median is 0.24%.

The allowance against nonperforming loansthe twenty widest gaps between the reserve and the trouble it covers, both as shares of loans · bold, in the catalogue
0.00%1.00%2.00%3.00%4.00%NPA / loansAllowance / loansBSBoelus State Bank+3.27%FNFirst National Bank of Omaha+3.25%BoBank of Mead+2.94%FSFirst State Bank+2.00%FMF & M Bank+1.95%SBScribner Bank+1.88%CBClarkson Bank+1.87%FWFirst Westroads Bank Inc+1.82%AIAmerican Interstate Bank+1.78%WBWaypoint Bank+1.78%FNFirst National Bank of Gordon+1.74%FBFirst Bank & Trust Co.+1.70%FNFirst Northeast Bank of Nebraska+1.68%CCerescobank+1.67%FNFirst National Bank in Ord+1.56%FSFirst State Bank+1.55%BBBruning Bank+1.50%RBRVR Bank+1.46%WPWest Plains Bank+1.42%FPFive Points Bank+1.39%

The distance between the two dots is the reserve's headroom over the loans already in trouble. 27 of the 139 hold an allowance smaller than their nonperforming loans.

Return on assetsNebraska banks, 30 June 2026 · listed highest first · the 25 highest of 139 · amber, in the catalogue
state median 1.33% NS Nebraska State Bank 4.65% AI American Interstate Bank 3.58% HB Horizon Bank 2.86% SB Scribner Bank 2.77% FN First National Bank of Gordon 2.70% CS Chambers State Bank 2.69% HB Heritage Bank 2.56% FS First State Bank 2.53% SC South Central State Bank 2.44% Bo Bank of Elgin 2.34% AE American Exchange Bank 2.25% Bo Bank of Prague 2.25% CB Cattle Bank & Trust 2.12% EB Exchange Bank 2.10% DB Dundee Bank 2.10% YS York State Bank 2.03% RB RVR Bank 2.02% HB Heartland Bank 2.01% CS Cedar Security Bank 1.96% RB Riverstone Bank 1.96% NS Nebraska State Bank & Trust Co. 1.90% B Bankfirst 1.90% FM F & M Bank 1.89% BC Banner Capital Bank 1.88% FN First National Bank in Ord 1.87%

Nebraska State Bank earns the most at 4.65% and Nebraska State Bank the least at -0.20%; 9 of the 139 earn under 0.50%, and the median is 1.33%.

The efficiency ratio, with the return beside itNebraska banks, 30 June 2026 · cost as a share of revenue, lowest first; return on assets at the right · the 25 lowest of 139 · amber, in the catalogue
state median 60.0% HB Horizon Bank 27.9% ROA 2.86% AI American Interstate Bank 31.4% ROA 3.58% CS Commercial State Bank 31.4% ROA 1.54% HB Heritage Bank 33.0% ROA 2.56% NS Nebraska State Bank 33.4% ROA 4.65% B Bankfirst 36.3% ROA 1.90% FS First State Bank 36.7% ROA 2.53% EB Exchange Bank 37.3% ROA 2.10% AC Adams County Bank 39.3% ROA 1.86% FN First National Bank of Gordon 39.4% ROA 2.70% DB Dundee Bank 40.4% ROA 2.10% Fo Firstbank of Nebraska 40.5% ROA 1.81% BS Boelus State Bank 41.3% ROA 1.33% FM Farmers & Merchants Bank 41.5% ROA 1.76% SB Siouxland Bank 41.7% ROA 1.53% YS York State Bank 42.6% ROA 2.03% CS Chambers State Bank 42.9% ROA 2.69% SC South Central State Bank 43.6% ROA 2.44% SF Sidney Federal Savings & Loan Ass… 44.2% ROA 1.75% C Cerescobank 44.2% ROA 1.52% EV Elkhorn Valley Bank & Trust 45.1% ROA 1.25% HS Henderson State Bank 45.2% ROA 1.55% CB Clarkson Bank 45.7% ROA 1.66% PB Pinnacle Bank 46.3% ROA 1.44% ME Minden Exchange Bank & Trust Co. 46.3% ROA 1.54%

Horizon Bank runs the leanest at 27.9% of revenue in cost; 9 of the 139 spend more than 80 cents of every revenue dollar, and the median is 60.0%.

The fifteen largest, 30 June 2026navy: the stronger half of each column; amber: the weaker; darker at the ends; bold rows are in the catalogue
InstitutionAssetsLoans YoYCRE / loansLoans / depositsNPA / loansROAEquity / assets
First National Bank of Omaha$34.2B+6.9%18.4%88%0.78%1.78%11.7%
Union Bank & Trust Co.$9.2B+5.0%36.4%93%0.32%1.64%10.8%
Pinnacle Bank$9.2B+7.7%41.8%84%0.07%1.44%9.7%
Cornerstone Bank$2.7B-2.3%26.2%90%1.55%1.24%9.1%
Security First Bank$2.3B+16.1%33.3%78%0.17%0.78%9.3%
Five Points Bank$2.2B+11.2%29.8%69%0.01%1.43%7.4%
Security National Bank of Omaha$1.9B+1.5%36.9%92%1.03%1.43%9.7%
Exchange Bank$1.6B+1.5%43.6%89%3.49%2.10%11.3%
Elkhorn Valley Bank & Trust$1.5B+9.1%30.5%97%0.39%1.25%10.3%
West Gate Bank$1.5B+11.9%39.3%84%0.25%0.92%10.5%
Adams Bank & Trust$1.3B+6.2%37.2%83%0.55%1.33%14.1%
Platte Valley Bank$1.2B+5.9%9.6%87%0.57%1.21%9.5%
Midwest Bank$1.2B+1.0%26.4%88%0.44%1.09%8.8%
Dayspring Bank$1.2B+8.2%21.2%93%1.73%1.03%10.2%
Bankfirst$1.2B+1.7%33.3%91%0.84%1.90%16.1%
Five years, 2021 to 2026the 139 institutions filing at both dates; dollars as growth, ratios in points
20212026Change
Loans, in total$52.5B$79.3B+51%
Deposits, in total$68.7B$91.6B+33%
NPA / loans, median0.29%0.24%-0.05 pts
Efficiency, median58.0%60.0%+2.0 pts
ROA, median1.34%1.33%-0.01 pts

Small-business lending

SBA 7(a) approvals into Nebraska since FY2008, across every lender type

$2.3B of 7(a) credit has been approved into Nebraska since FY2008 across 6,713 loans. Accommodation & food services is the largest category at 13.5%, Construction at 12.0%, Health care & social assistance at 11.8%; the three together are 37% of the money. The heaviest losses fall in Manufacturing, at 3.70% of approvals charged off.

7(a) lenders in the state, share of approvalssince FY2008, 257 lenders on record; SBA 7(a) release as of the 2026 file; loans credited to the institution holding them today; amber, in the catalogue
WF Wells Fargo Bank National Associa… 8.2% $186M · 483 loans UB Union Bank and Trust Company 7.1% $161M · 573 loans FN First National Bank of Omaha 6.4% $144M · 618 loans FS First State Bank Nebraska 6.2% $141M · 432 loans LO Live Oak Banking Company 4.4% $100M · 77 loans FI First Interstate Bank 3.8% $86M · 180 loans AB Associated Bank National Associat… 3.3% $74M · 159 loans CB Core Bank 2.4% $54M · 116 loans UB U.S. Bank, National Association 2.0% $45M · 530 loans NB Northwest Bank 1.6% $36M · 143 loans MB Midwest Bank 1.5% $35M · 102 loans CB Cornhusker Bank 1.5% $34M · 143 loans
What the state's 7(a) money financeseach industry's share of approvals since FY2008, the twelve largest
Accommodation & food services14.5%$306M · 817 loansConstruction12.9%$271M · 971 loansHealth care & social assistance12.7%$267M · 761 loansRetail trade10.8%$227M · 874 loansManufacturing10.6%$223M · 446 loansOther services7.9%$166M · 649 loansProfessional & technical services6.9%$146M · 481 loansAdministrative & waste services5.8%$123M · 380 loansAgriculture, forestry & fishing5.7%$119M · 165 loansWholesale trade5.1%$107M · 256 loansArts, entertainment & recreation3.9%$83M · 235 loansReal estate & leasing3.3%$69M · 130 loans
The industries, with what defaultsapprovals, loans and charged-off dollars by industry since FY2008; a loss rate is charged-off over approved dollars, on settled and unsettled cohorts alike
IndustryApprovedLoansShareCharged offLoss rate
Accommodation & food services$306M81713.5%$6M2.02%
Construction$271M97112.0%$9M3.39%
Health care & social assistance$267M76111.8%$2M0.58%
Retail trade$227M87410.0%$8M3.33%
Manufacturing$223M4469.9%$8M3.70%
Other services$166M6497.3%$2M1.40%
Professional & technical services$146M4816.5%$3M1.85%
Administrative & waste services$123M3805.4%$3M2.06%
Agriculture, forestry & fishing$119M1655.3%$3M2.33%
Wholesale trade$107M2564.7%$4M3.31%
Arts, entertainment & recreation$83M2353.7%$1M1.68%
Real estate & leasing$69M1303.0%$642K0.94%
The largest county marketsapprovals since FY2008 and how many lenders have written there
CountyApprovedLoansLenders
Douglas$865M2,323145
Lancaster$374M1,35183
Sarpy$239M66070
Lincoln$54M24022
Buffalo$52M15638
Platte$47M8925
Dodge$43M8936
Gage$42M13516
Scotts Bluff$35M11121
Hall$34M17329

Each institution in the catalogue has its own read, prepared for its board and management from the public record. The full pack on any Nebraska institution, twenty sections from its own filing, is prepared on request.

Ask for a pack

Prepared 7 September 2026
Sources FFIEC Call Report and NCUA 5300 via the FDIC and NCUA; SBA 7(a) release
Cohort every institution filing in Nebraska

Computed from each institution's own filing as published; medians are unweighted; no estimate, no adjustment; not a rating, not an audited statement and not a supervisory judgement.
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