Report to Stockholders

 

 

 To Our Shareholders:

 We are pleased to report your company, Iowa First Bancshares Corp., had record earnings for the year ended December 31, 2004. Total 2004 net income of $3,703,000 represented an increase over the prior year of $483,000 or 15.0%. This increase in net income was positively impacted by higher net interest income, a lower provision for loan losses, higher noninterest income, and tightly controlled non-payroll operating expenses during the twelve months ended December 31, 2004 compared to the same period during 2003.

The year 2004 was one for the record books at Iowa First Bancshares Corp. Included in new all-time records set or matched were:

• net income

• earnings per share

• net interest income

• total noninterest income

• trust department income

• dividends paid per share

• stock price

• year-end loans outstanding

Basic and diluted earnings per share totaled $2.66 for the year ended December 31, 2004, which was $.39 or 17.2% more than the same period in 2003. The Company's return on average assets for 2004 was .99% compared to .83% the prior year. Furthermore, the Company's return on average equity for the twelve months ended December 31, 2004 and December 31, 2003 was 14.5% and 12.9%, respectively.

Net interest income increased $515,000 or 4.6% in 2004 compared to 2003. In general, this improvement was achieved by various management strategies utilized to maintain and grow the volume of profitable loans and other short to medium term assets while reducing the Company's usage of relatively lower yielding short term assets (primarily federal funds sold). Additionally, deposit pricing was closely monitored to remain competitive without sacrificing the net interest margin by paying overly aggressive deposit rates. Noninterest-bearing deposits as a percentage of total deposits also expanded during 2004, further assisting growth in the net interest margin and net interest income. Moreover, reliance on wholesale funding sources, primarily advances from the Federal Home Loan Bank system, was de-emphasized in 2004 to reduce overall interest costs.

Another strong revenue source for the Company in 2004 was noninterest income which grew $267,000 or 9.2%. Primary contributors to this increase included: growth in trust fees of $71,000 (22.8%); service fees charged for various products and services rose $276,000 (16.2%); gains on loans sold declined $145,000 (41.7%) as fewer home loans were refinanced and sold to the secondary market; and various other income categories improved by $65,000 (12.1%).

The provision for loan losses decreased $235,000 or 36.4% for the year ended December 31, 2004 compared to the prior year. Net loan charge-offs totaled $205,000 for 2004, much improved over the previous year's figure of $769,000. As of December 31, 2004, total loans on nonaccrual status or greater than ninety days past due and still accruing of $1,875,000 was $463,000 or 19.8% less than year-end 2003. The Company's $3,385,000 allowance for loan losses at December 31, 2004 remained adequate, representing 1.2% of average net loans outstanding.

Considerable attention was devoted during the year to prudently managing noninterest expense even as we continued to expand our banking facilities. The operation of the Oakview branch in Muscatine for all of 2004, versus only seven months in 2003, plus the opening of Muscatine's Westside branch in December 2004, with the concomitant expenses for staff hiring and training, supplies, advertising and related costs increased operating expenses in 2004. Despite these incremental expenses associated with making our banking locations more convenient, coupled with consistently growing costs for technology and regulatory compliance, overall operating expenses were held to a modest increase of $256,000 or 2.9%. Moreover, excluding salaries and employee benefits, total operating expenses actually decreased $3,000. Salaries and employee benefits increased $259,000 or 5.2% due mainly to normal raises, higher bonus and incentive expense reflecting the Company's record year, as well as the always rising cost of health insurance.

The Company's average assets declined $12.9 million or 3.3% during 2004. Total assets at December 31, 2004 of $364.2 million were $8.2 million or 2.2% less than year-end 2003. Net loans outstanding grew $14.0 million (5.2%) year-over-year. In addition to loan growth on the balance sheet, nearly $12 million dollars of loans were sold into the secondary market during 2004. Total deposits remained essentially unchanged with an increase of only $159,000 (0.1%) during 2004. However, as previously noted, noninterest-bearing deposits grew by $2,521,000 (5.3%) from December 31, 2003 to December 31, 2004, thus contributing to the improvement in net interest income and margin.

As stated in last year's "Report to Shareholders", one of management's key focuses for 2004 was to prudently reduce the Company's overnight liquidity (i.e. federal funds sold) in order to increase net interest income. This goal was achieved in 2004 as demonstrated by the reduction in average federal funds sold from $44.8 million to $28.7 million and the net interest margin improvement from 3.22% to 3.50%. This helped achieve a $515,000 improvement in net interest income, or 4.6%. Importantly, this was achieved even as all measures of interest rate risk were within tolerances established by Board policy, which is intended to help ensure adequate net interest margins for the future years.

The Company continued its practice of the past several years by increasing the dividend per share of common stock owned. In 2004, dividends totaling $.98 per share were declared, a 3.2% increase over the prior year. The Board of Directors, based on the strong Company fundamentals and sufficient cash flow, voted to once again boost the quarterly cash dividend per common share to $.25, beginning with the January 2005 dividend payment. This represented a further increase of 3.1% compared to the prior quarter.

We are fortunate to be blessed with talented, dedicated, and experienced Board members, officers, and staff. Also extremely significant to our success are the strong community-based corporations in our primary markets of Fairfield and Muscatine, Iowa, as they provide great sources of strength to our local economies. Obviously, a high level of trust and loyalty from current and future customers is the hallmark of a successful community banking organization. We continually strive to proactively create, modify, and offer value-added solutions to the financial needs and desires of our customers. In successfully meeting and exceeding the expectations of our customers, we endeavor to enhance the value of the Company for our fellow shareholders.

 

 D. Scott Ingstad 

 Chairman of the Board

 President and CEO

 

 Kim Bartling

 Executive Vice President

 COO & Treasurer

 

As always, we remain committed to providing value and growth for our customers, shareholders, employees, and communities.

 

 We remind you of our market makers:

 Howe Barnes Investments, Inc. (800-800-4693)

 Hill, Thompson and Magid, LP     (201-434-6900)

 Monroe Securities, Inc                 (800-766-5560)

 

 

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