Lincoln Savings Bank: 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.
Modified loans and leases dropped 16.6% in Q2 2026, from $3.4M to $2.9M. It was the largest change from Q1 2026 among the key lines here.
Modified loans
| Line item | Q2 2026 |
|---|---|
| Modified loans and leases | $2.9M |
| Modified loans to total loans | 0.24% |
| Non-performing assets excluding restructured loans, to assets | 3.10% |
Read against the non-performing book
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to total loans | 4.02% |
| Nonaccrual loans to loans | 3.78% |
| Loans 90+ days past due to loans | 0.54% |
| Net charge-off ratio | -0.02% |
| Allowance for credit losses to loans | 1.53% |
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 | 0.35% | 1.95% | 0.25% |
| Q4 2023 | 0.56% | 2.05% | 0.19% |
| Q1 2024 | 0.17% | 1.85% | 0.00% |
| Q2 2024 | 0.03% | 1.48% | 1.43% |
| Q3 2024 | 0.03% | 1.47% | 0.21% |
| Q4 2024 | 0.75% | 1.60% | 1.64% |
| Q1 2025 | 0.81% | 2.04% | 0.03% |
| Q2 2025 | 0.55% | 3.25% | 0.32% |
| Q3 2025 | 0.93% | 4.04% | 0.01% |
| Q4 2025 | 0.95% | 4.07% | -0.01% |
| Q1 2026 | 0.30% | 4.01% | 0.02% |
| Q2 2026 | 0.24% | 4.02% | -0.02% |
Lincoln Savings Bank loan modifications and restructuring, all the way back
Loan Modifications and Restructuring back to 2001 · peer percentiles on every line item · Excel export
Unlock Lincoln Savings Bank, 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 Lincoln Savings Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 14207) · FFIEC NIC profile (RSSD 589943)