First Bank of the Lake: Loan Modifications and Restructuring
Data as of · Call Report Schedules RC-C Memoranda and RC-N How we update
Loans whose terms were changed for a borrower in financial difficulty. Modification postpones a loss rather than removing it, so a modified book growing faster than the non-performing book is worth reading as an early signal rather than a clean bill of health.
The standout move of Q2 2026 was in Modified loans and leases: 64.0% higher than in Q1 2026, at $30.9M.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $30.9M |
| Modified loans to total loans | 1.42% |
| Non-performing assets excluding restructured loans, to assets | 3.44% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 5.12% |
| Nonaccrual loans to loans | 3.70% |
| Loans 90+ days past due to loans | 0.00% |
| Net charge-off ratio | 0.95% |
| Allowance for credit losses to loans | 0.67% |
Shown side by side so the modified share can be compared with recognised non-performing loans and with what has already been charged off.
Loan Modifications and Restructuring trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
A modified share rising while the non-performing share stays flat is the pattern worth investigating.
Loan Modifications and Restructuring by quarter
| Quarter | Modified loans | Non-performing loans | Net charge-offs |
|---|---|---|---|
| Q3 2023 | 0.07% | 0.77% | -0.00% |
| Q4 2023 | 0.06% | 1.16% | 0.12% |
| Q1 2024 | 1.40% | 2.41% | 0.19% |
| Q2 2024 | 2.42% | 4.15% | 0.41% |
| Q3 2024 | 2.13% | 4.68% | 0.03% |
| Q4 2024 | 1.57% | 4.05% | -0.00% |
| Q1 2025 | 0.60% | 4.10% | 0.29% |
| Q2 2025 | 0.53% | 3.86% | 0.52% |
| Q3 2025 | 0.93% | 4.24% | 0.13% |
| Q4 2025 | 1.49% | 4.54% | 0.68% |
| Q1 2026 | 0.87% | 4.63% | 0.27% |
| Q2 2026 | 1.42% | 5.12% | 0.95% |
First Bank of the Lake loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock First Bank of the Lake, freeSource: Call Report Schedules RC-C Memoranda and RC-N, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full First Bank of the Lake profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 26960) · FFIEC NIC profile (RSSD 758851)