First Federal Bank of Ohio: 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.
Between Q1 2026 and Q2 2026, none of the key lines on this page moved by much; the largest change was in Non-performing loans to total loans, from 1.63% to 1.61%.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $852K |
| Modified loans to total loans | 0.70% |
| Non-performing assets excluding restructured loans, to assets | 0.39% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 1.61% |
| Nonaccrual loans to loans | 0.91% |
| Loans 90+ days past due to loans | 0.03% |
| Net charge-off ratio | -0.00% |
| Allowance for credit losses to loans | 0.48% |
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 | 0.85% | 0.86% | 0.00% |
| Q4 2023 | 0.82% | 0.82% | 0.00% |
| Q1 2024 | 0.83% | 0.83% | -0.00% |
| Q2 2024 | 0.80% | 0.80% | 0.00% |
| Q3 2024 | 0.81% | 0.81% | -0.00% |
| Q4 2024 | 0.77% | 0.77% | 0.00% |
| Q1 2025 | 0.76% | 3.81% | 0.94% |
| Q2 2025 | 0.75% | 1.67% | 4.33% |
| Q3 2025 | 0.74% | 1.71% | -0.25% |
| Q4 2025 | 0.72% | 1.70% | 0.00% |
| Q1 2026 | 0.71% | 1.63% | 0.00% |
| Q2 2026 | 0.70% | 1.61% | -0.00% |
First Federal Bank of Ohio 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 Federal Bank of Ohio, 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 Federal Bank of Ohio profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 27643) · FFIEC NIC profile (RSSD 207470)